Double Entry by Single (Classic Reprint): A New Method of Book-Keeping, Applicable to All Kinds of Business: A New Method of Book-Keeping, Applicable to All Kinds of Business (Classic Reprint) - Softcover

Inhaltsangabe

A new method for keeping books that aims to be both concise and proven.

In this work, F. W. Cronhelm outlines a fresh approach to bookkeeping that blends the clarity of single-entry form with the reliability of double-entry in practice. The method focuses on the equality of the whole capital with its parts, and it shows how every transaction can be recorded with fewer entries yet still provide complete proof of accounts. It is designed to work across different kinds of business, from retailers to bankers, with a universal system that reduces repetition and the risk of error.

Readers will see how day books, ledgers, and journals are organized under the New Method, and how the balancing entries complete the account in a straightforward way. The book also explains why this approach can deliver the same results as older methods, while saving time and effort through a single, cohesive set of accounts.

• Learn the fundamental principle: the whole capital equals the sum of its parts, and how this guides every entry.


• Understand how the Day Book and Ledger work together in a concise, proof‑focused system.


• See the method’s universal applicability to retailers, wholesalers, manufacturers, merchants, and bankers.


• Discover how the approach reduces journal work and counter‑entries without sacrificing accuracy.

Ideal for readers interested in the history of accounting ideas and practical methods for building clear, checkable books.

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