ee Rogers, Fernando E., joint author, 1842-1920.
3931.164
Williams, Louis Lafayette, 1841-1919, and Fernando
E. Rogers, 1842-1920. The new theoretical and practical complete book-
keeping by double and single entry. New York. American Book Co. [1907.] 250, xxxvi, (2) po. Business forms. [Williams & Rogers Series.) 27 1/2 om., in Bs. The title on the cover reads: New complete bookkeeping. Eerlier editions have the title New theoreti-
cal and practical >» (i