REVISED BY THE FIRST MERCHANTS or THE DAT. 



DR. BREWER'S BOOK-KEEPING. 



An entire New System of Book-keeping by Single Entry. 



Every one who has been trained for commercial pur- 

 suits will testify to the absurdity of the mode in which 

 Book- Keeping is generally taught. A thorough reforma- 

 tion is required ; DB. BREWER has therefore supplied a 

 system, distinguished alike for its GREAT SIMPLICITY 

 and practical utility, which may in some measure be 

 inferred from the following statements : 



1 . All the items of the Day-Book have been selected 

 from Bills actually issued for payment within the last 

 two years. 



2. All the Invoices are faithful transcripts of bonzt 

 fide transactions between wholesale houses of distin- 

 guished reputation, and their country customers. The 

 pupil, therefore, instead of copying imaginary articles of 

 supposititious value, never heard of beyond the precincts 

 of a school-room, will be made familiar with the very 

 style and technicalities adopted by merchants in transac- 

 tions of trade. 



3. Explanatory notes have been added whenever 

 any contraction, arbitrary sign, technical expression, or 

 difficulty of calculation has occurred. 



4. As no figures have been carried out, (except in 

 the master's Key,) Dr. Brewer's System of Book-keeping 

 affords a most excellent praxis of mental arithmetic; 

 and from its great variety of examples in fractions, 

 interest, and discount, is admirably adapted for slate 

 ciphering. 



5 While the mind and skill of the pupil are thus 

 exercisted, the teacher is spared all trouble and needless 

 expenditure of time by referring to the Key. 



By the use of this judicious and PRACTICAL system of 

 Book-Keeping, any pupil for a few shillings may be made 

 competent to enter upon the duties of a Counting-house. 



Price 2s. Tutor's Key, 2s. A complete Set of 

 Ruled Books for the System, 5s. Third Edition. 



