PITMAN'S COMMERCIAL SERIES 



BOOK-KEEPING. 



PITMAN'S PRIMER OF BOOK-KEEPING. Thoroughly prepares the 

 student for the study of more elaborate treatises. In crown 8vo, 

 144 pp., cloth, is. 



PRINCIPAL CONTENTS. The entering up and posting up the Cash, 

 Purchases, and Sales Books Ledger Making the Trial Balance 

 and preparing the Balance Sheet Explanation of Bills of Exchange 

 and their Uses The Treatment of Bad Debts, Dishonoured Bills, 

 Consignments Outwards and Inwards, Partnership Accounts, etc. 

 Many fully-worked Examples, carefully graduated additional 

 Exercises, Facsimiles of Commercial Documents and Definitions of 

 Business Terms. The rulings and balances are shown in red ink. 



ANSWERS TO PITMAN'S PRIMER OF BOOK-KEEPING. In 

 crown 8vo, cloth, is. 



EASY EXERCISES FOR PITMAN'S PRIMER OF BOOK-KEEPING. 



This work provides useful additional exercises for students of the 

 Primer of Book-keeping, and may be used either with or without 

 that text-book. The answers to the exercises are given at the end 

 of the book. In crown 8vo, 48 pp., 6d. 



BOOK-KEEPING DIAGRAMS. By JAMES McKEE. These diagrams 

 show most graphically how the varied items in a set of transactions 

 'should be entered in the books of account, how the Ledger Accounts 

 are closed, and the Profit and Loss Account and Balance Sheet 

 drawn out. Real, Personal, and Nominal Accounts are illustrated, 

 and useful notes and reference numbers are added, so that the 

 student at any stage may use the diagrams with advantage. In 

 crown 8vo, 36 pp., 6d. 



BOOK-KEEPING SIMPLIFIED. A text-book covering all business 

 requirements and affording a thorough preparation for certificate 

 and professional examinations. Special features of the book are 

 the large number of examples worked in full, and the printing of 

 rulings and balances in red ink. New Edition, enlarged, and 

 thoroughly revised. In crown 8vo, cloth, 272 pp., 2s, 6d. 



PRINCIPAL CONTENTS. The Ledger Journal Posting Trial 

 Balance and Balance Sheet Closing Entries Cash Books, various 

 forms Cheques Purchases and Sales Books Bad Debts Bills 

 of Exchange Returns and Allowances Capital and Revenue 

 Accounts Trading Account Consignments Outward and Inward 

 Purchases and Sales on Commission Joint Accounts Partner- 

 ships Branch and Departmental Accounts Contracts Sectional 

 Balancing Ledgers Reserves Inaccurate Trial Balances and their 

 Correction Business Abbreviations Business Terms and Their 

 Meanings Upwards of 100 Exercises, including Examination 

 Papers of the Royal Society of Arts, London Chamber of Commerce, 

 Lancashire and Cheshire Union of Institutes, etc., etc. 



ANSWERS TO BOOK-KEEPING SIMPLIFIED. Revised Edition. 

 In crown 8vo, cloth, is. 



