Excerpt from The Perpetual Balance: Or, Book-Keeping, by Double Entry, Upon an Improved Principles; Exhibiting the General Balance, Progressively and Constantly, in the Journal, Without the Aid of the Leger The science of Book-keeping is of so much importance to the commercial world, that an attempt to elucidate and improve the systems already in use, may at least meet with favour, should it even fail in impressing its readers with a conviction of its merits. However correct the principles of an art may be. in theory, the practice of those principles must inevitably be liable to the errors and frailties of human nature; and every system depending upon such contingencies must necessarily be open to improvement. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.