A Treatise on Practical Book-keeping and Business Transactions

ON

PRACTICAL BOOK-KEEPING

AND

BUSINESS TRANSACTIONS;

EMBRACING

THE SCIENCE OF ACCOUNTS

AND THEIR EXTENSIVE APPLICATIONS.

DESIGNED AS A CLASS BOOK FOR ACADEMIES AND SCHOOLS.

BY JOSEPH H. PALMER, A.M.,

INSTRUCTOR IN THE NEW-YORK FREE ACADEMY.

THIRD EDITION

NEW-YORK:
PRATT, WOODFORD & CO.
NO. 4 COURTLANDT-STREET.

1852.

PALMER'S

COURSE OF INSTRUCTION

IN

ELEMENTARY BOOK-KEEPING.

1.-FIRST LESSONS IN BOOK-KEEPING. Designed for Com

mon Schools.

11.-KEY TO FIRST LESSONS IN BOOK-KEEPING.

III.-A TREATISE ON BOOK-KEEPING ; embracing the

Science of Accounts and Business Transactions. De

signed for Academies and Schools.

IV.-KEY TO A TREATISE ON BOOK-KEEPING.

V.-PALMER'S BOOK-KEEPING. Counting-house Edition.

VI.-KEY TO PALMER'S BOOK-KEEPING. Counting-house

Edition.

VII.-BLANK LEDGERS, BLANK BOOKS OF ORIGINAL

ENTRY, and EXERCISE BOOKS. Designed by the
Author to accompany his Course of Instruction.

Entered according to Act of Congress, in the year 1851,

BY JOSEPH II. PALMER,
In the Clerk's Office of the District Court of the United States for the

Southern District of New York.

J. P. JONES & CO., STEREOTYPERS,

183 WILLIAM STREET, N.Y.

C. A. ALVORD, PRINTER,

29 & 31 GOLD STREET.

HARVARD COLLEGE LIBRARY

GIFT OF
GEORGE ARTHUR PLINPTON

JANUARY 25, 1924

то

THE BOARD OF EDUCATION

OF THE CITY AND COUNTY OF NEW-YORK,

THIS TREATISE

IS RESPECTFULLY INSCRIBED

BY THEIR OBEDIENT SERVANT,

THE AUTHOR.

CONTENTS.

PAGE.

PREFACE,

TO THE STUDENT,

RECORD OF ORIGINAL ENTRY, -

EXERCISES FOR THE STUDENT,

COMMISSION AND PARTNERSHIP,

BOOKS OF ORIGINAL ENTRY,

INVOICE AND INVENTORY,

ACCOUNTS RENDERED FOR SETTLEMENT,

ACCOUNTS SETTLED AND RECEIPTED,

AGREEMENT FOR THE SALE AND PURCHASE OF LAND,

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A Treatise on Practical Book-keeping and Business Transactions: Embracing ...