Nickel (originally gilt) Diameter 23.8mm. H. M. G. M. QUEEN VICTORIA SHILLING around young head of Queen Victoria left. R. SOUTHEY’S PRACTICAL SYSTEM OF BOOK KEEPING · around a prancing horse left. Edge milled. Stained, otherwise Good Fine, only traces of the gilding remain. 

Southey’s Practical System of Book keeping was a Practical System of Book-Keeping, by Double and Single Entry, Both in Single and Copartnership Business Exemplified in Three Sets of Books.