A Common-Sense Method of Double-Entry Bookkeeping on First Principles: As Suggested by De Morgan. Part 1 Theoretical

This 1897 book, first reissued in 1984, is a key historical document from the early years of accounting, and carefully explains the various points of double entry bookkeeping. Originally intended as a new method of instruction for students of accounting, it now serves to stand as a vital piece of the puzzle of the development of the accounting profession itself.