In publishing this book, the author offers it to the business world after devoting time and thought to developing the simplest and best systems of accounting. In working out these systems, the object always in mind has been to save time, to eliminate all unnecessary work, and to increase efficiency by reducing the keeping of books to the simplest form, without sacrificing thoroughness. The cash book system outlined in this volume is but one of the many time and labor-saving systems which are the result of the author\u27s experience and the time and thought he has given to the improvement of bookkeeping methods