The accountant [electronic resource] : Containing essays on book-keeping by single and double entry. In which the reasons of the practical rules are shewn, from the nature of things, and the whole is illustrated by proper examples, in six sets of books: viz. I. Book-keeping by single-entry. II. A wholesale domestic trade by double-entry. III. Foreign or merchant's accounts; including both employing factors, and acting as factors: also company accounts. IV. Retail shop-keeper. V. Stewards accounts. VI. West-India factorage. Also the nature of bills of exchange, with a copious and accurate table of foreign money, &c. Compiled for the use of schools. By Benjamin Donn, teacher of the Mathematics, lecturer in Experimental Philosophy, &c.