Book-keeping modernized: or, Merchant-accounts by double entry, according to the Italian form: Wherein the theory of the art is clearly explained, and reduced to practice, in copious sets of books, exhibiting all the varieties that usually occur in real business. To which is added, a large appendix. Containing, I. Descriptions and specimens of the subsidiary books used by merchants. II. Monies and exchanges, the nature of bills of exchange, promissory notes, and bills of parcels. III. Precedents of merchants writings, peculiar to England, Scotland, and common to both. IV. The commission, duty, and power of factors. V. A short history of the trading companies in Great Britain, with an account of her exports and imports. VI. The produce and commerce of the sugar colonies; with a specimen of the accounts kept by the factors or storekeepers; and an explication of wharf and plantation accounts. VII. The produce and commerce of the tobacco colonies; with a specimen of the accounts usually kept by the storekeepers. VIII. The method of keeping accounts proper for shop-keepers of retailers. IX. The method of keeping the accounts of a land-estate. X. A dictionary, explaining abstruse words and terms that occur in merchandise. By John Mair, A.M