ONE OF THE EARLIEST WORK ON BOOKKEEPING PRINTED IN AMERICA

TURNER, THOMAS.

An Epitome of Book-Keeping by Double Entry: Delineated on a Scale Suited to the Faculties and Comprehension of Senior School Boys and Youth, Designed for the Mercantile Line, Comprising Systematic and Unerring Rules for the Forming Monthly Statements of Books [...].

Portland, Jenks & Shirley, 1804.

8vo. In contemporary full calf with gilt lettering to spine. Extremities with wear, upper and lower part of spine missing and back board partly detached. Previous owner's name to front free end-paper. Internally with occassional soiling. (2 blank leaves), 148, (2), (3 blank leaves) pp.

Rare first edition of Turner's work on double-entry bookkeeping constituting one of the earliest work on bookkeeping printed in America (The earliest being from 1789)

"It is singular that this little work should have been suffered to sink into oblivion. It contains much new and useful information; it is written with clearness and precision, and better adapted to the purposs of instruction than any similar work which have appeared in the United States since 1800. The modern practice of double entry is clearly exemplified by Turner, and a very trifling revision would render [the present work] one of best elementary treatises on merchants accounts extant" (Foster, The Origin and Progress of Book-keeping).

Order-nr.: 59867