Book-keeping by single entry. : According to the most modern and simple form, in which the entries consist mostly of bills of parcels, which furnish the learner with an useful course of practical arithmetic: to which is added, a fragment of ledger B. showing how accounts are transferred from the ledger of one year to that of another. /
Lorrain, William,1772-1841.
Hawick: : Printed and sold by Robert Armstrong. Sold also by A. Thomson, Jedburgh; A Rutherford, Kelso; F Jollie, Carlisle; A. Constable & Co. and W. & J. Deas, Edinburgh; M. Ogle, Glasgow; J. Reid, Berwick; James Smith, schoolmaster, St. Andrew's; C. Melville, Kirkaldy; R. Wiseman, Cupar-Fife; Thomas Scott, Langholm; and R. Scott, Biggar.,
1808.
First separate printing of this pamphlet, which had first been issued in 1807 as the second part of Lorrain's "Book-keeping by double entry", this section for "young ladies" being Part iii, pp.327-361 of the 1807 work, which is reflected in the half title for the 1808 work "Ladies book-keeping"..
The work contains examples of entries for several people from local places such as Langholm, Selkirk, Galashiels, Lockerbie, Longtown, Hawick, Moffat, Carlisle etc. It would appear that some, if not all these people, were actual people.
Bookkeeping
Accounting
Scotland Hawick.