This book is a guide to book-keeping by double entry for retailers. It also contains a manager's check-book, which is a new addition. It provides detailed explanations of the principles of double entry book-keeping with practical examples. The book is suitable for those who have basic knowledge of arithmetic and accounting. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.