The chief feature in the fifth edition of the Science
of Booh- keeping Exemplified in Jonts's English Systems of Single (yid Double Entry, is its cheapness. The price of the previous editions, published during the life of the author, was four guineas a copy : his executors have reduced the price to one guinea each part ; the first of which, containing 1\1r. Joszes's system of Single Entry convened periodically into Double Entry, is before us. When the second reaches us, we may en- deavour to explain the system, and to say something on the prin- ciple of book-keeping generally. In the mean time, we can re- commend the First Part, as a very clear and ample exposition of a most excellent plan ; under which mistakes either in the original or subsequent entries cannot be committed without immediate dettetion, and at the small charge of the interest on the cost of an additional book or two. A learned Sergeant declared that a well-drawn act of Parliament gave him as much pleasure as the virtuoso received from a fine work of art : the accountant may say the same respecting the clear statement of a complicated ac- count, proceeding step by step from multiplicity to simplicity— ex fumo dare lucem. The sight of a well-kept set of books is one of the next best things to touching the prAlts they yield; and the pleasure may be gained by following Mr. JONES'S English Systems.
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