(ACCOUNTING). DE LA PORTE, M.

LA SCIENCE DES NÉGOCIANS ET TENEURS DE LIVRES.

(Paris: Chez Jean de Nully, 1748). 127 x 203 mm (5 x 8"). xvi, 608 pp.

Contemporary full calf, raised bands, spine compartments gilt with foliate sidepieces and floral centerpiece, red morocco label, marbled endpapers. In a custom-made folding cloth box with gilt titling. Woodcut headpieces and tailpieces. Early ownership inscription on front blank. Joints, covers, and extremities obviously worn, front board with vertical fracture, some loss of leather in top spine compartment, but the binding still sound. Free endpapers gone or partly so, rear flyleaf defective, text slightly browned, a dozen leaves with varying but generally minor ink stains, dampstains, or soiling, tiny wormholes in lower corner and fore edge through first half of book (slightly elongated through a dozen leaves), other minor defects, but generally well preserved internally.

This is a revised and augmented edition of a handbook for men of business and principally for those keeping the books. It has numerous examples of actual accounts which take us into the world of the shops of 18th century France. The first section is on simple accounting, the second on double-entry bookkeeping, and the third on other sorts of business which a bookkeeper might be writing up, such as bills of exchange or letters of credit. De la Porte envisages an international business, and explains the currencies and the weights and measures of other European countries. He also includes a handy dictionary of French business terms. (ST8271)