As this chapter title implies, the text (Sarjeant 1788) to which the following book was a “necessary supplement” (Sarjeant 1789, [3] (following title page), emphasis deleted) is not fundamentally an acccounting work. Chapters 4 and 7, together with part 1 of the 1789 book (Sarjeant, {15}-18), present accounting-related material by Sarjeant that extends the coverage of this collection beyond bookkeeping.