The science of double-entry book-keeping simplified by the introduction of an infallible rule for dr. and cr calculated to insure a complete knowledge of the theory and practice of accounts - Marsh, Christopher Columbus (Hogan & Thompson, 1848)
Goldsmiths'-Kress no. 35791.39. - OCLC, 19932437. - Reproduction of original from Kress Library of Business and Economics, Harvard University