Sir Isaac Pitman and Sons send us under the title
of Business Bookkeeping Transactions (la.) a collection of documents which are intended to give what we may call a concrete lesson in book- keeping. There are invoices, credit returns (wholesale and retail), a day-book, an outstanding-order book, a selection of accounts, a cheque-book, and a book of paying-in slips. Finally, there is a book which, describing an imaginary business, with its history and present condition, gives instructions for the use of all these things. It seems to us a very hopeful experiment and quite a marvel cf cheapness. The accounts from the manufacturers are interesting to others than learners of bookkeeping. They make a whole series of revelations about trade discounts. Some saws and files have as much as 55 per cent., and even 60 per cent. Knife-cleaning machines appear in the invoice with 50 per cent., and knives with 25 per cent., a water barrow with 331- per cent., and a garden hose the same.
Previous page
