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JB/002/389/002

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Heads Book keeping

Italian System — its
Obscurity and
inutility and
incompetency

This plan attended with all the advantages of the Italian
method of Book-keeping, without any of its disadvantages.
Its advantages consist in affording a set of
mutual checks throughout, and in classing the whole of the matter
under two opposite heads by the terms Debtor and Creditor,
which are not so proper or expressive as the terms subsequently
invented by Algebraists — viz: plus and minus [+]
[+] Gradual aberration
of the different senses acceptances
given to these words
in the technical language,
from the original and
only proper import,
through a scale of 5 in different meanings
diverges farther and
farther from propriety
at every step, till
their arrival at utter
uselessness, in the expression
Sundries Debtor to
Sundries.

The technical nomenclature a perpetual source of confusion
altogether unintelligible without the explanation of it
subjoined in common language, and is therefore constantly
superfluous. Waste-Book better termed the Chronological Book
Ledger, the set of Methodical Books — Journal a book altogether
useless: being the containing nothing but a summary translation of the universally current
language into an obscure and useless jargon. Delusive
absurdity to give the name of Waste to a memorial which matter
is the foundation of all the rest, and the original matter
of which all the rest is but a copy — to evidence which in
legal as well as rational estimation is the best evidence.
According to the proposed plan the matter of the Waste Book
would be methodized in the first instance by the Elementary
Books — afterwards collected together and exhibited in
different masses and different points of view and in different
masses by the Aggregate Books. The inutility
and incompetency of the Italian system tacitly
but generally recognized by the non-employment of Italian
it in all Public Accounts — such as the E. India
Budget, and in general all the other Accounts given in
to the House and from time to time printed by, the
House of Commons. Nothing can be conceived more These accounts uniformly clear
clear and expressive in the highest degree: thrown
into the Italian method and expressed in the
Italian nomenclature, they would be unintelligible to all
but the mercantile profession. Reference to a future work
in which the obscurities of the Italian system will be brought
to light, in detail and at the same time its incompetency demonstrated.



Identifier: | JB/002/389/002
"JB/" can not be assigned to a declared number type with value 2.

Date_1

Marginal Summary Numbering

Not numbered

Box

002

Main Headings

Annuity Notes

Folio number

389

Info in main headings field

Art. 1 Notes

Image

002

Titles

Category

Text sheet

Number of Pages

1

Recto/Verso

"Recto" is not in the list (recto, verso) of allowed values for the "Rectoverso" property.

Page Numbering

A2 / F2

Penner

Jeremy Bentham

Watermarks

Marginals

Jeremy Bentham

Paper Producer

Corrections

Paper Produced in Year

Notes public

ID Number

1128

Box Contents

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