The art of keeping a merchant’s or tradesman’s books or accounts.

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1689.  Lond. Gaz., No. 2480/4. Merchants … who desire to be accomplish’d with the Famous Art of Book-keeping.

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1817.  J. Scott, Paris Revisit., 82. What is poetry to one, may be book-keeping to another.

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1849.  Freese, Comm. Class-bk., III. 95, heading. An introduction to book-keeping by single and double entry.

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