Hamish Riley-Smith

GORDON,William The Universal Accountant, and complete Merchant, new modelled. The sixth edition, with many essential Additions, Alterations, and Improvements. Vol I. II Dublin T.Henshall 1796

2 volumes bound on one, octavo, contemporary tree calf, rubbed, red morocco label, spine chipped, hinges split but holding, small paper loss in the lower outer margin of one leaf, viiipp + 202, (1) + 184pp, 1 folding table, contemporary ownership in ink on the title of Thos.Rothwell

Kress B3136. Not in the Goldsmith Library. Not in Bradshaw, Irish Collection. Not in ICA, Historical Accounting Literature. Not in ICA of Scotland Library. Not in the Herwood Library of Accountancy. See Murray, Chapters in the History of Book-keeping, pp.33-37.Very rare first Irish edition. William Gordon (died 1793) was one of the earliest teachers of book-keeping in Glasgow. Together with James Scruton, he carried on the Mercantile Academy in Glasgow from 1763 until at least 1778. The Academy was originally in the Trongate. Gordon carried on after 1778 on his own account teaching figures and accountancy, as well as classics. The Universal Accountant was first published in 1763-65 and ran to five editions to 1787 before this Dublin printing. All editions appear to be very rare. The first volume covers the elements of arithmetic and the application of arithmetic to the business of the merchant, the banker, custom-house, insurance offices, &c. The second volume begins with a Dissertation on the Business of the counting-house and then the book is divided into two parts, part I The elements of Mercantile Accountantship and part II Mercantile accountantship reduced to practice, in various specimens of books, connected and digested as in real trade. Gordon was also the author of The General Counting-House 1766

£1250

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