8vo. pp xviii, 232. Recent good quality 4ter calf on marbled boards, with raised bands and contrasting label. Engraved title page, followed by six engraved plates showing examples, plates a bit foxed, and one with water marks to margin, but a clean copy overall. Morrison was head of the Mercantile Academy at Glasgow. An interesting work, showing very clearly the accounting basis that students were expected to learn in order to show their competence when looking for a position, but also of significance if considered as illustrating sound trade principles as a component of the Scottish Enlightenment. Goldsmiths-Kress no. 22145.