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The young book-keeper's assistant : showing him, in the most plain and easy manner, the Italian way of stating debtor and creditor, with proper and instructive notes under every entry made in the waste-book, where necessary, by which the method of journalizing is rendered more easy and intelligible, and also the like notes in the journal and ledger, inserted by way of information how to post the journal, and correct the errors in the ledger ... : to which is annexed, a synopsis, or compendium of the whole art of stating debtor and creditor in all the circumstances of book-keeping, both in proper factorage, and company accompts, domestic and foreign

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Dilworth, Thomas, -1780
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