The science of double entry book-keeping : simplified, arranged, and methodized, after the forms of grammar and arithmetic ; explained by definite rules, and illustrated by entries classed, in a manner materially different from any work ever before offered to the public : containing, also, a key, explaining the manner of journalizing, and the nature of the business transaction of each of the day-book entries ; together with practical forms for keeping books, as circumstances may require in different commercial houses