Title: La Science des Négocians et Teneurs de Livres, ou instruction générale pour tout ce qui se practique dans les Comptoirs des Négocians,tant pour les Affaires de Banque,que pour les Marchandises,et chez les Financiers pour les Comptes, 1753
Author: Matthieu de La Porte
Publisher: Cavelier, Paris
A mid 18th century edition of Porte’s Science of Merchants and Bookkeeping, being a general guidebook and containing policies for the everyday practices of merchants and sellers. These practices focus lay a focus on banking affairs, goods, and financial accounting as well.
Porte’s work is among the most famous 18th century French works on book-keeping, first published in 1704 and frequently reprinted. This text is particularly well known for its extensive section on double entry bookkeeping. It also treats of Billets de Change, weights and measures, and terms of commerce.
As this was a book used for practical purposes, copies have become more scarce, as they would usually become too worn to remain complete. first part of the book deals with single entry bookkeeping, namely suitable for small businesses. Porte then moves on to double-entry bookkeeping, where he introduces some clarifications and modifications to the existing system. He then distinguishes between the memorial entier and the memorial divisé en plusieurs parties, deals with single and compound journal entries, and finally introduces fifteen auxiliary books livres d'aide, which are mostly illustrated. De La Porte's concept double-entry bookkeeping was highly influential, seeing numerous translations, and serving as a basis for a number of other financial texts from various nations.
One volume in 12mo oblong format, 608 pages
On note of condition, this volume is in good shape, with wear and rubbing noted on the boards, with heavier wear at the corners and joints. There is minor foxing and staining noted.