Description

To the best of my knowledge, this very rare book about commerce and business by Professor Robert Hamilton (1743-1829) is the only known originally published third edition for sale anywhere online. Robert Hamilton LL.D., was Professor of Philosophy at Marischal College, Aberdeen, Scotland. Introduction to Merchandize contains a complete system of arithmetic, a system of algebra, forms and manner of transacting bills of exchange, book-keeping in various forms, an account of the trade of Great Britain, and the laws and practices relating to sale, factorage, insurance, and shipping among other business priorities. This is the Third, corrected, and revised edition of this famous work by the well-known Scottish political economist and mathematician. Professor Hamilton (1743-1829) was born in Edinburgh and his working life began as a clerk with a firm of bankers, during which period he, with other literary and political enthusiasts, formed the Speculative Society. In 1769 he became rector of Perth Academy and it was there that he published the first edition of this book in two volumes, 1777-79. It is the present corrected edition along with the second edition, that Bywater and Yamey, Historic Accounting Literature, chose to write a chapter on, where they fully describe its contents, innovations and importance. "A relatively small number of books indicated how accounting arrangements, by double entry or otherwise, could be adapted to the recording of farming operations, whether on a large scale or small, or to manufacturing operations. Contemporary tree calf, flat spine ruled gilt, gilt-lettered red morocco spine label. A split along the spine (refer to photo) Extremities lightly rubbed. Light foxing. For more exact condition issues, I’ll be happy to supply more pictures on request. Edinburgh: printed by and for J. Hunter; Bell & Bradfute, J. Dickson, W. Creech, J. Fairbairn, A. Guthrie, P. Hill, and Manners & Miller, Edinburgh;- J. & M. Robertson, Glasgow; A. Brown, Aberdeen; T. Hill, Perth; and W. Coke, Leith, 1797. It is a unique gift to any person who is currently an accountant, CPA, or in Finance.