SYSTEM OF BOOK-KEEPING

BY

SINGLE AND DOUBLE ENTRY:

CONTAINING

FORMS OF BOOKS AND PRACTICAL EXERCISES,

ADAPTED TO THE USE OF

THE FARMER, MECHANIC, MERCHANT, AND
PROFESSIONAL MAN.

TO WHICH IS ADDED

NOTES, BILLS,
OF RULES

A VARIETY OF USEFUL FORMS FOR PRACTICAL USE, VIZ.:
DRAFTS, RECEIPTS, ETC., ETO.: ALSO, A COMPENDIUM
OF EVIDENCE APPLICABLE TO BOOKS OF ACCOUNT, AND
OF LAW IN REFERENCE TO THE COLLECTION
OF PROMISSORY NOTES, ETC.

BY

LEVI S. FULTON AND GEO. W. EASTMAN

"

AUTHORS OF A COMPLETE SYSTEM OF PENMANSHIP.

REVISED EDITION.

TROY, N. Y.:

PUBLISHED BY MOORE & NIMS;
NEW YORK: A. S. BARNES & BURR,

AND SOLD BY THE PRINCIPAL BOOKSELLERS THROUGHOUT THE UNITED STATES.

NEATLY RULED ON FINE PAPER, AND PUT UP IN THE MOST CONVENIENT FORM FOR USE: ADAPTED TO FULTON AND EASTMAN'S BOOK-KEEPING.

I. ACCOUNT-BOOK FOR THE FARMER. One book.

II. DAY-BOOK AND LEDGER FOR THE MECHANIC. Two books. III. DAY-BOOK, JOURNAL, AND LEDGER FOR THE MERCHANT. Three books.

The use of the above Blank Books will be found very important, in familiarizing the Scholar with the Forms relating to the Keeping of Accounts, according to FULTON and EASTMAN'S System of Book-keeping.

Persons sending for these Blanks will please specify in their orders the number they want of each kind.

Entered according to Act of Congress, in the year 1851,

By A. S. BARNES & COMPANY,

In the Clerk's Office of the District Court of the United States for the Southern District of New York.

Entered according to Act of Congress, in the year 1868,

BY MOORE & NIMS,

In the Clerk's Office of the District Court of the United States for the Northern District of New York.

PREFACE.

BOOK-KEEPING is a mercantile term, used to denote the method of keeping accounts of all kinds, in such a manner that a person may at any time know the true state of his affairs.

Every person, engaged in business for himself, should keep a book of some kind in which to record all his business transactions. The day-laborer, the farmer, and the mechanic, should keep an account with every person with whom they deal. No one should trust transactions of a pecuniary nature to his memory alone.

The merchant who is incompetent to keep a full and accurate record of his business transactions, or neglects to do it, must abandon all claims to the confidence which he might desire others to repose in him; all hope of success in the accumulation of property; and forego all peace of mind, which he might otherwise enjoy, in the prosecution of his business.

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Book-keeping should be more extensively taught in our schools. Among the many books already published on this subject, none are well adapted to, and very few, if any, are intended for, the use of common schools. Hence, this important study is almost entirely neglected by those who attend such schools only, and pursued by but few who attend those of a higher grade.

Many, indeed, think that the study of Book-keeping is useless, unless pursued in the counting-room, or in connection with the actual business of buying and selling. This is a great mistake. Book-keeping is one of the most important branches of study that can be pursued by those of suitable age and attainments in our