The complete merchant's clerk: or, British and American compting-house. In two parts. Part I. Contains a System of Book-Keeping, according to the Italian Form of Debtor and Creditor by Double Entry, as practised at this Time by the Merchants of Great-Britain, &c. composed of two Sets of Books, comprehending the usual Varieties incident to the Compter of a Merchant, with plain and easy Rules necessary to attain to its Knowledge, without the Help of a Master: Illustrated with a copious, and instructive Method for Balancing, by Means of an Open Ledger: With a Hint to the Judicious on treating Company Accompts. Part II. Contains Book-Keeping in Factory, by Double Entry, as at present used in the Islands of Barbadoes, Nevis, St. Christophers, and other of his Majesty's principal Settlements in the West-Indies; but in a more particular Manner, applied to the Island of Jamaica, as being the Grand Mart of the British America; the Knowledge of which, will render any Man capable of managing a Set of Books, in any Factory in Europe, or Asia; being found by long Experience, the best, and most expeditious, Method for Dispatch of Business; wherein is described the Utility and Necessity, of that Counter-Part of the Ledger the Sales-Book, with Directions for posting it: Together with a Summary of Book-Keeping for the Wharf, or Plantation: Calculated for such, as have Occasion to go to the West-Indies in Quality of a Factor, Clerk, Wharfinger, Plantation-Clerk, or Overseer. The whole in a Method founded on, and reducible to, Practice, by a Series of Examples, made useful to the Mercantile Trader in the Four Quarters of the World. To which is added, an appendix: Shewing the Method of Drawing Common and Current Accompts, Bills of Exchange, Accompts-Sales, &c. With an Account of the Course of Exchange with Jamaica, its Commerce, proper Goods to export there, Directions for Choice of Drugs, and other necessary Matters useful to the West-India Trader. By William Weston, Some Years a Practitioner in Real Business, and now Master of the French School, in Queen-Street, near the Seven-Dials.

Date:

M.DCC.LIV. [1754]