Excerpt from The Accountant's Bookkeeper's Vade Mecum It was while preparing for the Final Examination required by the Institute of Chartered Accountants that I felt the want of such a text-book - and which want I now endeavour to supply, so as to put before Accountant Students and Book keepers generally such a work as will at least serve for a signpost to the desired goal, if it does not impart the com plote knowledge required. It would be impossible for me to convey to the reader a thorough knowledge of the subjects I have treated upon without practice on his part - it is only by experience and full attention to the respective require ments that the theories herein stated can be put to a real and practical use. All that I Can do is to lay down certain rules and offer suggestions which will facilitate the acquirement of this practical knowledge. My object is to conduct the reader by the simplest methods my language shall be plain and easy to be understood and if it appear at times that I dwell too long on minor points, at least what may be thus deemed by the professional man and him who is already practically acquainted with the subjects, I would beg to remind them that it is for the Student I write, and that to him these minor points are the most useful. 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.