Excerpt from A Complete System of Practical Book-Keeping: In Six Sets of Books Also The second set, supposes the merchant to begin business with a given capital, to continue the same for three months, when the Balance sheet 18 taken, and a statement of affairs made out. There is a new Ledger made from the old one, with all the balances carried forward. 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.