The complete merchant's clerk: or, British and American Counting-House. In two parts. [electronic resource] : Part I. Contains a system of book-keeping, according to the Italian form of debtor and creditor, by double entry, as practised at this time by the merchants of Great-Britain, &c. comprehending the useful varieties incident to trade; and the method of balancing rendered familiar to the meanest capacity, by means of an open ledger: illustrated with plain and easy rules for journalizing; and a hint to the judicious on treating company accounts. Part II. Contains book-keeping in factory, as at present used in the sundry factories of America, and the West Indies. The knowledge of which will render any man capable of managing a set of books in any factory with facility and judgement; being found, by long experience, the best and most expeditious method for dispatch of business. Wherein is described the utility and necessity of that counter-part of the ledger, the sales-book, with directions for posting it; together with a summary of book-keeping for a wharf and plantation; calculated for the information of such as have occasion to go to America or the West-Indies in quality of factor, clerk, wharfinger, plantation-clerk, or overseer. The whole in a method founded on, and reducible to practice; by a series of examples made useful to the mercantile trader in the four quarters of the world. By William Weston, Merchant.