A remarkable and important commercial point, brought to light by the first annexed double entry plan, [electronic resource] : the operation of which points out to arithmeticians to forsake the deduction rule in balancing partnership effects; Otherwise the Shares of Profit and Loss will Prove Unequally Divided. By Reina, Senior, Honorary Professor of the Arithmetical Science, York Row, Kennington, Surry; and published by him for the general Benefit of Commercial Society.