Abstract
THE late Prof. Cayley is quoted by the author to have said of book-keeping, βIt is only its extreme simplicity which prevents it being as interesting as it otherwise would be.β But what was simplicity to the master of Pure mathematics is very far from being so to the average shopkeeper, as witness the testimonies of Official Receivers in Bankruptcy. As Mr. Thornton points out, a general opinion among uneducated tradesmen is that book-keeping was invented to conceal the facts; and therefore they think the least they know about it the higher is their code of commercial ethics. This book will undoubtedly assist in removing such mistaken opinions; it is the clearest exposition of the principles, and practice of book-keeping that we have yet seen, and he most original in design. The science and art of the subject are dealt with simply; the matter is arranged in an admirable manner; and by subordinating details to principles, the author has made his book worthy of the attention of all students who wish to acquire a sound and scientific knowledge of book-keeping.
A Manual of Book-keeping.
By J. Thornton. Pp. 527. (London: Macmillan and Co., 1895.)
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A Manual of Book-keeping. Nature 52, 388 (1895). https://doi.org/10.1038/052388c0
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DOI: https://doi.org/10.1038/052388c0