This book presents a new method of single-entry bookkeeping that uses a trial balance to detect errors and fraud. The method is simple, intuitive, and efficient, and it can be applied to a wide range of business situations. The book includes examples, exercises, and solutions that help readers to master the technique. It is a valuable resource for students of accounting and for practitioners who want to improve their skills. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.