KEEPING ACCOUNTS. 



Blank account books, designed for keeping simple ledger 

 accounts, are generally of two kinds, viz. : Those in which the 

 Dr. and Or. sides of the account are on the same page, and 

 those in which they are on opposite pages. We give below 

 samples of each, with the mode of keeping the account. 



Page 1-2 WILLIAM WILSON. Dr. Cr. 



Page 72. 



Page 73. 



