Copy 1, Volume 1

A history of inventions and discoveries / By John Beckmann ... Translated from the German, by William Johnston.

  • Beckmann, Johann, 1739-1811. Beyträge zur Geschichte der Erfindungen. English
Date:
1797
Catalogue details

Licence: Public Domain Mark

Credit: A history of inventions and discoveries / By John Beckmann ... Translated from the German, by William Johnston. Source: Wellcome Collection.

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    keeping public accompts. The work begins with a converfation, which took place between Stevin and prince Maurice, refpeding the ap- plication of book-keeping to public accompts, and in which he explains to the prince the prin- ciples of mercantile book-keeping. This conver- fation commences with explaining the nature of debit and credit, and the principal accompts. Then follow a fhort journal and ledger, in which occur only the moft common tranfadions ; and the whole concludes with an account of the other books necefTary for regulär book-keeping, and of the manner of balancing. Stevin exprelsly fays, that prince Maurice, in the year 1604, caufed the treafury accounts to be made out afier the Italian method, by an experienced book keeper, with the bell fuccefs ; but how long this regulation continued I have not been able to learn. Stevin iuppofes, in this fyftem, three miniftei s, and three different accounts: a quteftor, who receives the revenues of the domains; an acceptor, who re- ceives all the other revenues of the prince,; and a thejaitrarius (treafurer), who has the care of the ex- penditure. All inferior offices for receiving or difburfing are to fend from their books monthly extrads, which are to be doubly entered in a principal ledger; fo that it may be feen at all times, how much remains in the hands of each re- ceiver, and how much each has to colled from ike debtors. One cannot help admiring the inge- nuity
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