The young student must endeavour to get the enlarged view of the words debtor and creditor which is requisite, and must then learn by practice (for nothing else will give it) facility in allotting the actual entries in the waste-book to the proper sides of the proper accounts. I do not here pretend to give more than such a view of the subject as may assist him in studying a treatise on book-keeping, which he will probably find to contain little more than examples.
Table of Contents
APPENDIX VII. ON THE MAIN PRINCIPLE OF BOOK-KEEPING.
222