Excerpt from The Science of Double-Entry Book-Keeping: Simplified by the Application of an Infallible Rule for Journalizing Of these books, the Cash Book, Sales Book, Day Book, Journal, and Leger, appear to be indispensable In all houses; While the others may or may not be re quired. If no promissory notes are given or received, there would be no occasion for the Bill Book; and if the bills of purchases or invoices were filed away with care, the Invoice Book might be dispensed with. Invoice book - This book should contain a minute description of all the merchandise with which we are concerned - all that we buy or receive. Entries in this book consist merely of copies of the bills or invoices of goods bought, or received to be sold on commission. The original bills and invoices should be pre served with care. 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.