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Notebook of accounting exercises.

Great Britain, circa 1847.
Physical Description:
1 v. ([128] p.) ; 25 cm.
Rare Books and Manuscripts
QA103 .N68 1847
Yale Center for British Art, Paul Mellon Fund
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Copyright Status:
Copyright Not Evaluated
Archives & Manuscripts
Paper watermarked 1847.
In pen and black ink, with mathematical calculations lined in pen and red ink.
Bound in contemporary half red roan and marbled boards, with decorative endpapers.
A manuscript notebook, fair copy, with calligraphic flourishes, of accounting exercises largely copied or derived from Guy's tutor's assistant, or Complete school arithmetic, by Joseph Guy (first published in London, by Baldwin, Cradock and Joy, 1823). The textbook, by a former professor at the Royal Military College, focused on practical applications of mathematics, especially accounting. From 1823 to 1860, it was reprinted at least 27 times. This manuscript notebook copies sections corresponding to pages 66-97 of the 1823 printed edition, all dealing with various aspects of accounting. Topics include practice (division), tare and tret, simple interest, commission, brokerage, purchasing of stocks, insurance, compound interest, and discount. Although the organization of material is replicated exactly in the manuscript copy, the text is much abbreviated, with significant rewording compared to the printed version, and with entirely different figures used in example calculations.
Subject Terms:
Accounting -- Study and teaching -- Great Britain.
Accounting -- Textbooks.
Arithmetic -- Study and teaching -- Great Britain.
Arithmetic -- Textbooks.
Guy, Joseph, 1784-1867. Guy's tutor's assistant, or, Complete school arithmetic.
Textbooks -- 1847.

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