This book was intended for business students as part of a course of study. The author encourages readers to memorize and understand its contents - definitions, rules, and procedures to expedite completion of the course. The author, S. S. Calkins, is listed as the proprietor of a commercial institute in Oberlin, Ohio. The book consists of only 8 pages. Particular emphasis is placed on double-entry bookkeeping rules along with explanations to aid the students in their studies