Excerpt from A Course of Practice in Single-Entry Book-Keeping, Improved by a Proof or Balance, and Applied to Partnership Business: Designed for the Use of Merchants, Clerks and Schools; Comprising a Series of Mercantile Transactions, Arranged to Form a Complete Course of Practice; Adapted to the Wholesale and Retail Business in the United States The amounts Of each page are added and carried forward to the next page; consequently, the whole cost of the merchandise is at the end of the invoice-book. The letter E. In the margin of this book, indicates that the purchases have been entered - that is, carried to the day-book. In copying in this book the invoices of goods on commission, we do not extend the amounts into the outer column for dollars and cents. Sales-boox. - This book contains a description of all the merchandise we sell or pass out Of our possession. As the purchaser selects his goods, they are entered in the sales-book, from which entry his bill is made out. The amounts of each page are added and carried forward to the next page; therefore, the total sales Of our merchandise will be found at the end Of the sales-book. The letter E. In the margin signifies Entered - that is, carried to the day-book. In entering the sales of goods on commission, we do not extend the amount into the column for dollars and cents. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.