In this classic text on the art of accounting, Christopher Columbus Marsh provides a clear and concise explanation of the principles of double-entry book-keeping. Using simple language and examples, Marsh walks the reader through the various types of accounts, the use of debits and credits, and the preparation of financial statements. This book is an essential resource for anyone looking to master the fundamentals of accounting. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.