Excerpt from Modern Accountant: Designed for the Use of Schools and for Private Study Probably the most important basic thing to be learned in bookkeeping is how to select debits and credits. For this purpose there is no more effective instrument than the Journal. But the Journal, being a mere means to an unseen end, soon be comes tiresome. That the pupil may see the object of journalizing, the form and use of each account is first studied before he is asked to make any entries of it in the Journal. In other words, first the account is studied, then the Journal as it effects that account is considered. Among the auxiliary books none are simpler than the Sales Book, hence it is one of the first to be introduced. Then follow the Cash Book, Day Book, Bill Book, etc. 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.