La science des négocians et teneurs de livres, ou instruction générale pour tout ce qui se pratique dans les comptoirs des négocians, tant pour les affaires de banque, que pour les merchandises, & chez les financiers pour les comptes … Nouvelle édition, revue & corrigée avec la dernière exactitude, augmentée ...

Rouen, J. Racine, 1785.

Oblong 8vo, pp. xvi, 758, with a folding table and with numerous tables in the text; some damp staining to early leaves, some light foxing and browning, short clean tear to pp. 351-352 touching a few characters; withal a good copy bound in later half calf over paper boards, spine gilt with contrasting morocco lettering- and decorativepieces, the latter portraying a bow and lyre; covers somewhat worn and corners bumped.

£250

Approximately:
US $344€295

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La science des négocians et teneurs de livres, ou instruction générale pour tout ce qui se pratique dans les comptoirs des négocians, tant pour les affaires de banque, que pour les merchandises, & chez les financiers pour les comptes … Nouvelle édition, revue & corrigée avec la dernière exactitude, augmentée ...

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An uncommon provincial edition of this classic work on accountancy, which was first published in Paris in 1704 as an enlarged and re-worked version of La Porte’s 1673 Guide des négocians et teneurs des livres. There were numerous editions, translations and adaptations up to the end of the 18th century.

The present edition is a comprehensive guide to the mercantile trade in Europe divided into three main sections, the third of which is further divided into eight subsections. The first section covers basic bookkeeping and accountancy skills. The second contains a lengthy (pp. 65-370) explanation of double-entry bookkeeping, supported with numerous examples as well as practical case studies. The third section contains a wealth of information common to this genre of mercantile guide, including bills of exchange, foreign currency weights and measures, commercial terminology, best practice for correspondence, common terms of negotiations, and so on.

OCLC finds only two copies in the US, at Duke and Harvard. No copies on Library Hub.

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