Publisher's Synopsis
Excerpt from Accountancy Constructive and Recording Accountancy
For the purpose of affording practice in what the Author has described as the Construction of Books and Statements of Account, he has, in suggesting rulings for books, not set them out in columnar form, but in a series of lines indented and numbered. The con structor Of a book suggested in these pages must therefore under stand that the heading may be intended to extend across the whole page, and in some instances across the folio or double page also that the numbers refer to vertical columns drawn from the bottom line underneath a heading that the small letters in brackets refer to vertical columns with headings dividing the columns into sub columns, which sub-columns can be further sub-divided into other columns with headings indicated by the numbers in brackets.
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