A treatise of book-keeping, [electronic resource] : or, merchants accounts; in the Italian method of debtor and creditor. Wherein The Fundamental Principles of that curious and approved Method are clearly and fully explained and demonstrated, from the Nature and Reason of Things: From which again is deduced a complete System of particular Rules, and Instructions for their Application to a Merchant's Business, considered as acting either for his own proper Account; or in Commission, as Factor for another; or, as concerned in Company. The whole illustrated and exemplified with two Sets of Books, containing great Variety of Practice in all those Branches of Business. To which are added, Instructions for Gentlemen of Land Estates, and their Stewards or Factors: With Directions also for Retailers, and other more private Persons. By Alexander Malcolm, A. M. Teacher of the Mathematicks at Aberdeen.