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AMERICAN

BOOK-KEEPER;

PART THE FIRST.

COMPRISING

A SYSTEM OF BOOK-KEEPING

BY

SINGLE AND DOUBLE ENTRY:

ADAPTED TO THE

MERCHANT, FARMER, AND MECHANIC;

WITH THE

PRINCIPAL AUXILIARY BOOKS ANNEXED.

TOGETHER WITH

A NEW METHOD

OF

POSTING AND PROVING THE BOOKS,

NEVER BEFORE PUBLISHED.

DESIGNED FOR THE USE OF SCHOOLS AND PRIVATE PERSONS

IN THE UNITED STATES.

By B. SHEYS, Accountant.

NEW-YORK:

PRINTED BY N. VAN RIPER, 194 GREENWICH-STREET,

CORNER OF VESEY.

DISTRICT OF NEW-YORK, SS.

Be it remembered, that on the eighteenth day of January in the thirty ninth year of the Independence of the United States of America, B. Sheys, of the said District, has deposited in this office the title of a Book the right whereof he claim as author, in the words following; to wit:

The American Book-Keeper; part the first, comprising a system of Book-Keeping by single and double entry: adapted to the Merchant, Farmer, and Mechanic With the principal auxiliary Books annexed. Together with a new method of posting and proving the Books, never before published. Designed for the use of schools and private persons in the United States, by B. Sheys, accountant.

In conformity to the Act of the Congress of the United States, entitled "An Act for the encouragement of Learning, by securing the copies of Maps, Charts, and Books to the authors and proprietors of such copies, during the time therein mentioned." And also to an Act, entitled "an Act, supplementary to an Act entitled an Act for the encouragement of Learning, by securing the copies of Maps, Charts, and Books to the authors and proprietors of such copies, during the times therein mentioned, and extending the benefits thereof to the arts of designing, engraving and etching historical and other prints."

THERON RUDD, Clerk of the southern District of New-York.

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RECOMMENDATION.

We, the subscribers, residing in the city of New-York and its vicinity, having examined Mr. Sheys's system of Book-keeping, do cordially recommend it to the patronage of the public, as a very useful performance, and pronounce it a valuable acquisition to American Schools, and of singular advantage to all adult persons desirous of keeping regular books, which they can easily learn to do, without the assistance of a teacher, by inspecting this treatise.Therefore we wish that every success may attend the publication of a work of such general utility.

ANDREW SMITH, A. M.

President of the Incorporated Society of Teachers in New-York.
GEORGE IRONSIDE, A. M.

Vice President of the Incorporated Society of Teachers in New-York.
EDWARD SHEPHERD.

EDWARD THOMPSON,

Accountant, and Teacher of the Mathematics.

WILLIAM. D. TITUS,

Merchant.

ALBERT PICKET,

Preceptor of the Manhattan School.

P. V. WINKLE,

Merchant:

DANIEL ALLEE,

First Book-keeper in the Merchants' Bank.

JACOB ROMAINE,

Teacher, 71 Anthony-street.

WILLIAM SCOTT, A. M.

JOHN HUNTER,

Teacher of Book-keeping and Mathematics in the Manhattanville

Academy.

ISAAC GRIMSHAW,

Teacher of Book-keeping, Mathematics, &c.

WILLIAM BROWN,

Accomtant, and Teacher of Mäthematies.

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