CIHM 
 
 ICMH 
 
 Microfiche 
 
 Collection de 
 
 Series 
 
 microfiches 
 
 (Monographs) 
 
 (monographles) 
 
 Canadian Institute for Historical Microreproductions / Institut canadien de microreproductions historiques 
 
Technical and Bibliographic Notes / Notes techniques et bibliographiques 
 
 The Institute has attempted to obtain the best original 
 copy available for filming. Features of this copy which 
 may be bibliographically unique, which may alter any of 
 the images in the reproduction, or which may 
 significantly change the usual method nf filming are 
 checked below. 
 
 '7\ 
 
 CoL jred covers / 
 Couverture de couleur 
 
 □ Covers damaged / 
 Couverture endommagee 
 
 □ Covers restored and/or laminated / 
 Couverture restauree et/ou pelliculee 
 
 I I Cover title missing / Le litre de couverture manque 
 
 I I Coloured maps / Cartes geographiques en couleur 
 
 a 
 
 
 Coloured ink (i.e. other than blue or black) / 
 Encre de couleur (i.e. autre que bleue ou noire) 
 
 Coloured plates and/or illustrations / 
 Planches et/ou illustrations en couleur 
 
 Bound with other material / 
 Relie avec d'autres documents 
 
 Only edition available/ 
 Seule edition disponible 
 
 I I Tight binding may cause shadows or distortion along 
 ' 1 interior margin / La reliure serree peut causer de 
 
 i'ombre ou de la distorsion le long de la marge 
 
 interieure. 
 
 D 
 
 Blank leaves added during restorations may appear 
 within the text. Whenever possible, these have been 
 ornirted from filming / II se peut que certaines pages 
 blanches ajoutees lors d'une restauration 
 apparaissent dans le texte, mais, lorsque cela etait 
 possible, ces pages n'ont pas ete filmees. 
 
 Additional comments / 
 Commentaires supplementaires; 
 
 L'Institut a microfilme le meilleur exemplaire qu'il lui a 
 ete possible de se procurer. Les details de cet exem- 
 plaire qui sont peut-etre uniques du point de vue bibli- 
 ographique, qui peuvent modifier une image reproduite, 
 ou qui peuvent exiger une modification dans la metho- 
 de normale de filmage sont indiques ci-dessous. 
 
 I j Coloured pages /Pages de couleur 
 
 I 1 
 
 I I Pages damaged / Pages endommagees 
 
 D 
 
 Pages restored and/or laminated / 
 Pages restaurees et/ou pelliculees 
 
 Pages discoloured, stained or foxed / 
 Pages decolorees, tachetees ou piquees 
 
 I J Pages detached / Pages detachees 
 
 Ly Shov/through /Transparence 
 
 D 
 
 D 
 
 Quality of print varies / 
 Qualite inegale de I'impression 
 
 Includes supplementary material / 
 Comprend du materiel supplementaire 
 
 Pages wholly or partially obscured by errata slips, 
 tissues, etc., have been refilmed to ensure the best 
 possible image / Les pages totalement ou 
 parliellement obscurcies par un feuillet d'errata, une 
 pelure, etc. ont ete filmees a nouveau de fa^on a 
 obfenir la meilleure image possible. 
 
 Opposing pages with varying colouration or 
 discolouraticns are filmed twice to ensure the best 
 possible image / Les pages s'opposant ayant des 
 colorations variables ou des decolorations sont 
 filmees deux fois afin d'obtenir la meilleure image 
 possible. 
 
 This item is filmed at the reduction ra' checked below / 
 
 Ce document est tilme au taux de reduction Indique ci-dessou ■ 
 
 lOx 
 
 14x 
 
 18x 
 
 12x 
 
 16x 
 
 20x 
 
 22x 
 
 26x 
 
 30x 
 
 24x 
 
 '2 
 
 Jllx 
 
 32x 
 
The copy filmed here has been reproduced thanks 
 to the generosity of: 
 
 National Library of Canada 
 
 L'exemplaire film6 fut reproduit grace i la 
 g^nArositd de 
 
 Bibliotheque nationale du Canada 
 
 The images appearing here are the best quality 
 possible considering the condition and legibility 
 of the original copy and in keeping with the 
 filming contract specifications. 
 
 Origi -opies in printed paper covers are filmed 
 bsginnif ^vith the front cover and ending on 
 the la«t rivge with a printed or illustrated impree- 
 sion. or the back cover when appropriate. All 
 other original copies are filmed beginning on the 
 first oage with a printed or illustrated impres- 
 sion, and -ending on the last page with a printed 
 or illustrated impression. 
 
 The iast recorded frame on each microfiche 
 shall contain the symbol — ♦• (meaning "CON- 
 TINUED"), or the symbol V (meaning "END"), 
 whichever applies. 
 
 Maps, pletes. charts, etc., may bo filmed at 
 different reduction ratios. Those too large to be 
 entirely included in one exposure are filmed 
 beginning in the upper left hand corner, left to 
 right and top to bottom, as many frames as 
 required. The following diagrams illustrate the 
 method: 
 
 Les images suivantes ont 6xi reproduites avec le 
 pli s grand soin. compte tenu de la condition et 
 de la nettet* de I exemplaire film*, et en 
 conformit* avec les conditions du contrat de 
 filmage. 
 
 Les exemplaires originaux dont la couverture en 
 papier est imprimie sont filmtJs dn commencant 
 par le premier plat et en terminant soit par la 
 derniAre page qui comporto une empreinte 
 d'impression ou d'illustration, soit par le second 
 plat, selon le cas. Tous les autres exemplaires 
 originaux sont filmAs en commenpant par la 
 premiAre page qui comporte une empreinte 
 d'impression ou d'illustration et en terminant par 
 la derniAre page qui comporte une telle 
 empreinte. 
 
 Un des symboles suivants apparaitra sur la 
 derniAre image de cheque microfiche, selon le 
 cas: le symbole — ♦- signifio "A SUIVRE '. le 
 symbole V signifie "FIN ". 
 
 Les cartes, planches, tableaux, etc , peuvent etre 
 ♦•ImAs i des taux de reduction diff^rents 
 Lorsque le document est trop grand pour etre 
 reproduit en un seui clichA. il est film6 d partir 
 de Tangle supArieur gauche, de gauche ^ droite, 
 et de haut en bas, en prenant le nombre 
 dimages nAcessaire. Les diagrammes suivants 
 illustrent la mAthode. 
 
 1 
 
 2 
 
 3 
 
 4 
 
 5 
 
 6 
 
CANADIAN 
 i STANDARD BOOKKFEPING 
 
 4 
 
 J A COII\ROR\ll\r WORK l\ V(((MMI\(, fOR I SI IS 
 
 Business Colleges 
 
 Commercial Departments 
 
 and Counting Houses 
 
 BY 
 
 J. W. Westervolt, \. BIdmhdrd, C. \., J. W. Wpstervolt. Jr., 
 ami D. Huskins, C.A. 
 
 • M'hafi'i-rr cnlli ntfffi cn-i-. ,-lns-r nhserriilinn . r.ricfnis'.. /,,,'!,■„,;■ ,nnl i,irll,„il. nni<t 
 hi- r,i: ii,il,lr tviiiiiiii^ anil /III /I //■'ilid,, for nil ,sliiilii\ mill nil /in /■•■■ii it.i " /WXh/J:' 
 
 TORONTO 
 TAKTICK BRO-S & R UTTER 
 
 190) 
 
Kiiirri'«i IK 'nriliiii: t-t \- 1 
 
 \f |'>iili'iiiu-i)i nl ('aii.itl.i. HI ihf _\i'.ir l!H»|. h\ i>n* Fitlri.iltil JtuAitir-*' 
 fhit.in-.. I.tmili-il, .11 tin* |h)hjiitiiifiit ut A^'iii iiUiiiv. 
 
 rolli'ijioH uf 
 
PRI:I- ACH. 
 
 Tlif rr.uliT ol this pni.ici- may or m,i) not kriow ili.ii then; was a liint; 
 wliiii thf yiiiith iksirouH of ),'■>'"'"« •' knowlcdj^e o( account kwpiiijr was rom|)«'ll»il 
 ti) apprintiii- himsilf to some mi-ic.iiiiili; house ami s|hikI thtTfiii laborious xcars 
 ill K<'t''"K' •' iiior<- or h.ss iiu innpldr knowlidi^f of hookki <|.in^,' aiul office rouiim-. 
 Th<" ncfij for a mon- thorough .nui svstnnaiic mrtlioil of acquiring,' a commt^rciai 
 ir.iiiiiiij,' rfsultcii in the cstahlishiiij,' of s|it;cial schools, sul)S((|UL'ntly known as 
 l.usincss colli'^;<js. The first of tiies.- coll.-^rcs estaljlisheil in Canada was foumk-d 
 ill tJK! Ciiy of Toronto in iSOo. From that year to the present time the public 
 lirmaiiii for ■•iluiaiion in business affairs h.is been increasinj,' to a dejjree toinnicn- 
 surat' with ilu- expansion of Canadian trade and commerce md the material 
 dtrvelo|.ment of the Dominion. One other cause has contributed i.. il,. iLinuui 
 (nr business training; uul that is the determination of business colle),'e teachers to 
 meet the exacting' re(|uirements of the moder-i office and to ti-ai h only those 
 things that conirilnitt; to business success. 
 
 1 he trxt-biiok in i>iiukk<-i-|iii)i^r li.,., proven t<i l)i- ,in iiniiiu t.iiit ,nixiliar\- to 
 the teacher of accoiuits and business inetliods. Can idi.m tt .1, hrrs have to some 
 extent, however, been oblii^ed to use t<-xt-books written in other muntries and 
 a.lapted to th.-ir <omnierci.il re<iuiremei.ts While Canadian methoils an.l svsf-ms 
 of .Hcount k..|,ini,. ,,r.- to a l,irj,'e .-xtent similar to those which pn-v,iil in ihe 
 Unit.-<1 States and (ire.it Itriiain. theiv .ire .■non-h \ariation-, in ,,,,1.,. tli,' puMi- 
 tatioiis (it tlinsr i-oiinlrii-s iiKjrr or less objectionable. 
 
 I li" writer ni.iy be p.inloned for s.iyin- iliit he h.is lon^' iiri^ed the 
 l"i''l'''"i"" "I ""'l---' ili'ii uniild embody the knowl.-duje an<l .-xperience of 
 Cmadian iccf)untants ol knnun si.ni.lin;^ niiiii-d 10 tli.d of b'isin.s, te.icliers of 
 nation. il r.put.ilinn This |,o,,k i-, ili.' Iniit of ihat uri^'iiio. ,,n,l tlir urii.r lakrs 
 llir o|i|.oriiinity so kin, IK o||,t.-,1 Inm in ihi^ prrfue to ron.^ratiilar ihr ,,uiliors 
 "" ''"' '■''■■"■ ■""' '"nMiuini^ niiiiii.-r ni uhkli tli.- |iriiui|ilcs of 1, c-oumm- h,i\c 
 '"■•■" ■"■' '"'■'''■ >'"■ l"L:i>.il d.V(l(,|un.ni ,.f tli..so |.rinriple> ,nul tlir r.srnlially 
 pr.L.ti.-al ,liar.i,l,-i ,,| il„- uli,,],. work. It is noi^d with satisfaction th.a the 
 • nilhors h.u.- .■onliii.il tlir,r u,.rk to bo,'kk.-.-| .in^; ,ind liii-,mrss forms ,in.l ii.iv,- 
 not .-nil, a\..r.-d to-ive tho .onimeuial stii.l-nl a s ,rt of l.iisin.-s. m. \ ( !o| .cill.i 
 contamm^ .1 mass of irrch v.im ni.at.r. it li,,s bmi s.iid tli.u 'Of tlio iiiakiui,' 
 
 "'" ' '-•- '•"■'■'■ i-^ "" 'lid.' It may ,iUo h>- truthliilly s.iid that •■()l" tlir kr,|,m- 
 
 "' '"■ 'k-^ l'"-ie is ,10 ,nd ' 'Ilu- nrr,l ,,r ,, n-liihlr .^ruide to thr kec|Mi)!.4 of 
 accounts is conM-,|iirntlv .■vid.-i,;. To all tho,,- who would keep books f,.r tliem- 
 s<'lves or for others .uid kr,|i th.-m in .., a Drd.iinc with th.' most ,i|i|ir. .vd Canadian 
 mrthods. thr Cin.ulian Standard B.Hikk.rpin- is recommendrd uith |.l.isnre and 
 rontldl'ine li\ 
 
 l"'aitlitiilly yours, 
 lIvMiiioN. Om-aki... Cll.ARI.H.S R. M. C l" I.I.OUt .1 1, 
 
 Se|itemb(r 1, iqoi. 
 
1 
 
 B()()KKi:i;PIN(i. 
 
 it<M>kkvvpin|l ' 1- .1 -\siviii.itii ivvi'nl m biiMn>.'>'< lr.ins.ulion<i aiiJ h.is .is iis ijiiit aim tlic com- 
 pil.iiiKii ol 1, >iili, ii,Ho»,;ir\ (,i shi>w Ihc ci-rrcil liiKituial lOiulitiiiii nl the iiMiccrii. 
 
 A IUiMiic>-> Ir.iii-. Kliiiii' tc.ii>i'.i!i 111 ihv cxihaii>;>.- i>l properly or iln reprcscillaliw o! value. 
 
 ."•^••U-mg 'riure .ire only two reeo^'iii/eJ tiielhi'iU .'( Kookkeepiii^, 
 ' I'oiihle .iiij .Sin({!e Kiilry. 
 
 I toll hie I'. Miry ' is .i >vsu ni h.isnl .mi ili.' prin, ijil,- ili ii ,ht\ l.hn n\ii,t lin . ji^ . .>, i .■•.[v.mJht).; 
 ereilit in the l.eJ);ei 
 
 Siitulf l.iilry sliiuv- ilie IransaeliiMi reiorileJ nt">-''"*'l> ^'''' "'"•'^' i" <'><-■ book I'l tin.il res .|», 
 itlie l.nl>;ii . 
 
 An Account' is .m nem or .1 lolleiiii'ii ol Hems of ihe s.ime naire ),'rtiiipeJ iiiuler one hcaJiii);, 
 shutting,' llie !■ iilliii.'s ot the business with that parlieiilar person or thiii);. Tut iiriefly, an aeeoiint 
 is simply a I.eiljfer name. 
 
 Debit and credit • I'hese terms jire ahhieviateJ to Pr. lor ilebii ami Cr. Tor ereJit aiul refer 
 lo tile tiw A. I. . ::i uhieh business transactions affect all accounts. An account i.s Jivicleil into two 
 distinct portions by a perpendicular line, the left by common conse'it beiiif; reserved lor the Dr. and 
 
 I lie ri^'hl siiU till- the fr. 
 
 Cla.isifitatlon of Accmints ' Accounts are dixided into two classes— !.oss and Gain, somet'uiics 
 kiu>uii .IS KL|'ieseiil.iii\c .i..counts ; Resource and Liability, known as Real accounts. Many 
 accountants classify accounts as Personal and Impersonal. 
 
 I.ii.ss WIkm the lhiii)< represented costs more Ih.in it produces the result is a loss. 
 
 <i:;in Wluii Ihe lliini; represented produces inui e than it lOsis ih^' resi'll is a i,'iiin. 
 
 Resource' i-. ..isli or .inylhint; of value belon^'in^,' to th..' business ulii.h l.iii Iv coiueiKd niio 
 
 C.lsj,. 
 
 I. lability is my debt owiin,' hv the business. 
 
 tiooks " in ihe elenuiiMry Hork ihe books iiseil .ire the |ourM.il-n.i\ -liooU .ind I .J- 
 1,'er. In the'D.iy-Hoiik sectu>ii of the Joiirn.il-M,i\-llook, .ire recordcLl in delail the ;iiisi,iess tr.i.i- 
 s.iclioiis .IS ihev occur. 
 
 Journal . This'portion of the book is prep.ired Irom the llay-Book section and contains in 
 .1. OIK IS, inj convenient form the debits and credits, with amounts. The determiniiiir upon and 
 
 .irr.iiii,'iMi; o\' the debits aiid\ redils is c.illed jouriiali/iiii,'. 
 
 l.ediccr' This hook contains a permanent reco . of the business which is obi. lined b\ colleciiiitr 
 llie lieliits .iikI credits o| the same name under one he.idiiii,'. This process is leriiie'l posiin^-. 
 
 Other Itooks'' A^ ihe pupil pro),'resses other books suchasCash, I'lnch.isc, .S.iles, jiili, .Speu.il 
 l.eil-u^ lU., uill iv bioiii.;hl into use. These books are the oul),Tiiuih o( the eleiiieiilar\ books 
 ■ ilvne-meiitioiuil, .iiid ihe commerce of to-d.is m.ikes their use a necessilv. 
 
CANADIAN STANDARD BCXDKKEEPING. 
 
 F-imdamental Principles of Double Kntry. 
 
 Diiiil'li.' lintrv i<.Hikko<.-pini; is iilnuol imlvorsallv y.cJ by lomnicri-hil Iuhims Ioi iitordin}; tluii 
 Jici-i'iints. As :iliead\ s|:itcJ il is Iims^-J upon tlu' law I't' Ochl .ukI C'roilil, uliicli m:iv he briclU 
 oiillini'J as tolK>ws : 
 
 Pi 111 r. 
 
 C'ki 111 r. 
 
 19. U-'-it .ir I h;iri;i ,iii -it ■•.nut ujun llif tlimu lf|M' 
 st-nlrii i-4 nrtii'fil inl«t tlir lili-in«-s-i .T . r<»K \,iln. 
 Wlicit iii<'iit_\ i> riTi-ivi-il t\i-U A' M. lint If ili-l.itf.l. 
 
 Wllfll pHxl:. Ull' ri-l'i'lVfll Mlfv||;inillM- 1« llcl.lt. il I..T 
 
 llh- ■..>t (Hi.f. 
 20- 'I'll'- '.'ft t'.'t salati'-s. rt-nl, |M.stiip' aij'l -iinilai .\ 
 
 pt-HM- "iitta_\« i- . li.nm-'l 1. 1 an a.'.'.uiit "l" a. .'.mil - 
 
 k''|il I'.r till' |.iii|i>..'', 
 a. r.i-.lial A. "lililfar.- 'I'-I'it.'l mIi'm i>'|s"1i- '1. lin . 
 
 Mitti llif tiiin ..litaiii \alii'' uilln.iil uiMiiv; '•■jiial 
 
 Vlllli* ill ret urn at tin- sain.' tini.-. 
 
 22 I I'-'lil iiii a.f'UiiI wlu-ri III!' lliiii;; i.-|.i.s..,ii,-.| Is 
 
 '/..,»..../ „t,.i- /„■,»/,„■,. Nain.-. 
 WIhii lii"li»-y i« |Kiiil "lit Cafli A., '.iirit is .n-'litftl. 
 \Vli'Mi (;.««i>aM' s.il.l MiT. Iiaii'lisi' A''"'Ullt ii 'iclin-.! 
 
 M illi till- >i-llinu |iri''r. 
 23. \Vli.-. valiii- is .liii' t ii'iiviil ).\ till' tiini f'.l tin 
 
 »•' .'1 Its in..iit*v. Its pr"|MTlv "f si-i\iirji. a.-.-i'iltits 
 
 I' I'l'-flitilt;; tlifsf arc ci'i-'tilc.). 
 24 -'-i— .iiai A"-..iinls an- .'M'.litisl w hfii |mt>.'Hs .Icaliiii; 
 
 uitlt tin- tirm uiM- vatiii' witli-.m ii-.fi\mi: i-.|iial 
 
 \alin- in ret urn at the satin- tiiin-. 
 
 A i-oiulonscd t:ilik- oinlHidv inij the iiKno itifi-irnialioti mil 1h- riniiul "ii pa^je ;i. This oiilliiK- 
 miisi Iv- iiK'tnori/ed it' Mibstaiitial proj,'rL'ss is to K- mado in tlii- s1ik1\ of bookki.-^pitii,'. 
 
 Transacliiins imolviMi,' Cash, Merchandise and I'apilal Aecotinls uill nou be i;iven. The 
 student is to arraiiije tl.^- .\ ork in aeci'rdaiue « illi the detailed instriKtioiis ^i\en below ret;ardiiii; 
 these .'.-eounts. 
 
 I'ASII ACXOl'M. 
 
 Tills aeeoinit is used to sliou the reeeipls and p.i\nietits ol easli and llie anu"inl on li.nul. I'lu 
 term I. .ish inehiiies current money and aiiythint; that lor commerci.il purposes sei\es is siu h. 
 As, lor cNailiple : -Post Ollice Orders, lostal Notes, !-;\press Orders, Cheijaes, etc. 
 
 C \sH. 
 
 25. I>i-I'lt f.i-li f'.r ani'.niit "ii liai..l at III.- U-ji nt . ' 26 In. In Casli »li.-n |iiii'l ami f..r i In-'-ks is^n'.l "li.n 
 
 l>iisiMt-ss. l,iii(^ a...nint i-. n..l k.-|it in tin- 1 i-il>;i-r. 
 
 K..I all ' ■t-\\ afl.-i«a;'l- n-"-i\'.l. 
 
 SlMM AHV. 
 !>. I.il la-l. I..1 ill I l|.ts..t ,..ni'-. I I. -lit Ca-ll f..l al|.|islilir-.-nn-llts. 
 
 i-;\\Mn.i-:s or i!rsi\i.s> no ws \i rio\^ m'I'ih'tixc. cxs'i. 
 
 l X'sll. 
 
 Sent. 
 
 Sept. 
 
 .s I .S -'5 
 
 41" .;^ 
 
 I j; 
 
 t.s 
 
 I' 7.S 
 
 I S 311 
 :; 00 
 
 J73.S Jll 
 
 iVt. I li.ilaiiee 
 
 ' I'.ii.il |.»ilinK. 
 
CANADIAN STANDARD BOOKKEEPING 7 
 
 S'."' uill now mil.' r.'i'Ni.ip p.ipi.r in I .i.'<1l;^t I.Min, .1^ shi'uii on iIk' pri'iwlin;,' p.iL;^'. pi\'p,ir.iIor\ 
 111 arr:ini;ini; llif ri'ioipt'^ .nul p.i\nuni- ol I'.i^h, l.'.iml in iIk' 1;svi\ isi^-, lollouiii:;, in Miv'oril.iMLO 
 with tlu' rules ;^o\ i.'rnini; thi^ \ik.>nMU, 
 
 SrpI, I, huv^U-il cash in iMi-ini-^^, Sj.fxio. Sipl. j, IViiJ lasli tor l;ooJ-. -5.^5. Si.'pt. 5, 
 Kfitiiiil ..ch tor nuri li.niilisc soUl, S;ici,J5. Sopt. m, lion^^lil u:ooiK lioni l!i! in >Miilli lor lash, 
 !S(il'.;,-'- Sfpl. I J. I'nr, la-.fJ ollivc -.ato tor , a-li. iSiJ^. Sept. 15. SoKI (. . tl. (iarni'tt nurLhan- 
 ilisi' loi va^h. S.-7S>5. Sopt. |S. Knoivi'il lasli Irom \\ . |. M ill on aci onnt . M'.-,.rw. Si-pi. j, ., 
 A. (iilli-n ua- i^i\in ia-~h tor ono niontli'^ icnt. s^ 1 75. Si.'pl. Ji, lioiylil sIom.- Ioi -lorr h\ 
 casj], ^iS.:;m, Sept. -• 1 , I'aiJ Ioi posiai;o, S5.1K1. Si.'pl. J5. I.i.'nl A. IV I'amplx'll, !S,v75. 
 
 Aiwav^ lOiit an aviinnit in tlu I.vlIi^vi in ^iiiall Kai.! pL-noil lit^urt's, cK'sc up 10 tlu' la--l itt'tii 
 posttj. Sii.' L \aiiiplc o'' pr.'ia.Jini^ P''--:'-'- 
 
 A lomparisou ol tln' lUhil ami oriilit lootin;,"- ol liiis aooouni uill -.how IIk' tli-liit ^iil.j to 
 he iiluays tin.' lari;iT cxuptint; w hiii the niomv lias all heeii paivl nut, in w liioh oase the aooounl will 
 be in halanee. ' The halauie on hand is a resouroe to the husiiK'ss. 
 
 To ilose the anoniit writi I'u the siiiallei siJc whieh shouKl be the credit) in red ink, the 
 aiiuninl on hand ,uid iIk wopI ■■ll.ilame" loi;ether with the dale. 'I'luii rule, tool .and hrinj,"- 
 down tlu- (lal.tnie in IM.i* k ink ^^n the oppo-'ile side. 
 
 KI-.MI.IS, 
 
 lot il leoiipt^ ol'e.ish . . 
 *• p,i\ nu'ii! s ot' eavh 
 
 li.il. mee o\ eash iMi haiul . 
 
 •7.V'^ -■'» 
 
 .,<>.;.' 7; 
 
 TlMI l-.M i;> IM \o. 2. 
 
 IVt. I, lla\e on haiul o.ish I'loni |iri-\ion^ hnsines„, Si.ii;.',7j. Oet, j. Ilou^lit iiurehandise 
 lor eash, S.Si,,.. 0.1. Oel. ;, Sold uKiehandise to j.ihn llortonloi , .ish. S 1 7i,.Si ■. Clot. 4, i'.iid , .i-h lor 
 a set ot olliie hooks. Sj 1 .75. l^it, ). I'.iid ea~h lor repairs lo store, Sil.S^. Oet. :;. Sold |;. Ct. 
 I'it/i^erald. nu riliandise tor eash. S1I1S..S4. l\ t. i^. Ke, u\ ed eash Irom W. I . /oellnei on aeeount, 
 $(14.75. t-'il 'I, Paitl elerk one iiioiith's s.alary, S j^.oci. O.. t . ij, I'.iid i.ish I, m i o.il lor -toi e, Su.iki. 
 Oet. 1,. KLiei\ed e.ish to .ippl> on j.iiiu-. Knller's note. S4<i.;,i>. Cet. 17, Sold II. S.nit;sier, 
 iiierji.indisf lor e.ish. Sij-,.J7. i\t, jo. I'.nd llenr\ jiensou on .leeount, Sid. 73. 
 
 Rule .ind loot the .iioouni as in I\\ereise No. 1. 
 
 Ivesull :— Cash ou h.ind 1 1 esouree) St . ;j''.45 
 
 .\,.u l„ T'ifh.r l'ii|iil- \\\.\\ Iw Mi|>|ilii'<l «itli ml., I I.. .I1..1 r s-ii!..'!", l.iil it will l.r i\irllciii imii tiec f..i tli.rii t.i luli- 
 111. 11 'i«ii |...|..i. Tl..-.' .s. 1. 1-. - -I I.I l» sii|,|,|,.|ii, iii,,l 1.. ,.tli,i- of ^1 siniiliii ii.it lire. 
 
CANAD1A^ STANDARD BUOiiKi- ' PING. 
 
 Ml Ki. II \MM--i \i i or\ r, 
 
 ■ Mci«.l>aiuliso c.>M-.isis ol llu'sc lOiuiiioilitk-. uhivh iIk- lonccni hiiys ,ukI sell-- l>>i iIk' piir- 
 po>c ol m.ikiiii; .1 pi'i'til. 
 
 MI.Ki II \M>1M. 
 
 |1l Kll Ml Ki II XMMM . 
 
 (.'kI-iH ! M I K, H \M'I-I . 
 
 F*<i' giMHis nil ii.iiitl wlirii U'^iniiiiig luiHiufH.* : 
 Ft>r .ill ..iil>!.i-<|lU'iil |iiinli.isf.>. : 
 
 Kc.i nlii 1 -.il.- ; 
 
 Kiir fr»ii;lil .iiul ilr.ix.iuc. 
 
 \-\., ,.11 M.i,l,,u,.li>.-..1.1: 
 Kt'i ii-Iiiiiiiil puivhii^t'?* : 
 
 |''i.r ;;.i.hI» l,lkvll flnlll "t.l- k f"l' piivnt^' u-c : 
 
 Kcir iiii-«irl,| u-"'kIs .It till' .liim' cif the Immm'HH ymr 
 
 Tins 111. 1. Ii.iiiiii>i- i< .all.-! •■ IiiMii' ■!> ■' iliiil ia 
 
 rf.'i.r.l.'.l III ri-.l ink. 
 
 Si M\I \KN . 
 
 M.i. li.iii.li-'- ' Is ,l,.l.ii,,l f.ir it- ..i>i. 
 
 \1. 1. li.iii.liM- "' i~ .•i.-.lit...l t.ir itK IMM. f.-.h. 
 
 Mci.li.iiulivc .ucoiiiit is olloii ■.uhilix i.l.J. .u\.'im!s Ix-iiij; opciicil for i,'Oods re},Mrdiiii; which 
 till owiKis mav ilf-ito spciia! intonii.uiou, .i-. : Knit Ii.i.hU, I'uiiiixliinijs, Carpets, .Vc, lVc. 
 
 i.\ vMi'i i.s oi r.r>iM>-s I K w-s \i. I io\-s \i iia i i\t. mi. urn \\l>lsi;. 
 
 .MiKi II whim:. 
 
 Sept. I 
 
 O, I . I liueiil.M 
 
 4(X) i>i 
 
 ^^50 IK) 
 
 111. F_| .Sll 
 
 l.l 
 
 Sept. 4 
 
 '7.s«,S 
 
 
 -5 
 
 4« 
 
 t 
 
 ^7=1 
 
 01 
 
 1 
 
 «,( 
 
 Sii 
 
 Kule p.ipcr .IS ill I'.i,!! .in.ninl .iiul roe.'i.l the l.'ll.'u iiit; traiisa.ti.'iis. Von will ,'hs,r\e that 
 the (lain anil ln\eiil.<ry aiv s|un\ n in rc.i iiiU. 
 
 Sept. 1, Roiitfht meicltanJise t.ir c.ish, .S4(«i.»<). Sept. >. S.Mvl nterehantlisc lor ..ish, Si-',.;;. 
 Sept. i>, Moiitrhl iiK-rehaiidise on my ii.ne. »45.).oo. Sept. 7, Sokl merehainlise to K. K. llemlersDii or 
 JO ilavs' ereilil. •*i;7. 15. Sept, 1.1. S.'IJ Wilur li.irris merehamlise I'li i«i day lune, ."ij^.S^. 
 Sept. IJ, r;. !■■. HeiKlers.in returns to us Ir.'iii Ins puivliase iM' ilie 7th inst. i,'o.kIs valued .it .-^iki. 
 Sept. 15. lnnii,'hl niereltandise from I'alvin Muiiroe on account, ^.',75.^5. Sept. m, S.>ld W . M. 
 .\nders,Mi ,.n his i.id.iy M.>te, S->ii5.55. Sept. i.i, U.'u^'hl merchandise fr.im Kred. l-'it/yer.ild l.'r 
 cash. .jjiH,.;,N. Sept. J.', Sold J. S. .McDoii.ild ou .iccoimt. inerch.indise \aliied .11 Si.:,.4.s. 
 
 I I'fll. ll f.i.illii);-. 
 
^CANADIAN STANDAKl) BOOKKEEPING. » 
 
 llin\ 111 I IM> Mil liMN ON Ml Kl II WHIM-. 
 
 I'Ik' t'i>i'liim> 111' iIk- Vm'iiiit Ii.iiIiil; I'L-iii ,i>ccil.ilin.il, .iiiil I lie i.ilin.-, ' UNu.illi 1 O'-t nr Ics, ot 
 till.' iinsiilJ ;;iHil-., (IincmiM_i ) ill roJ ink !i> iIk- ii\'ilil -.iiL. I hi^ li.niiiL; been JiMie ihe ililKri'iuo 
 hclwvfii llic eit'liils aiul I'lfelits will sliov\ either .1 i;.iin er a K'^-^. Il llu' i r«.-elil ^iJe i^ tlu- I.iri^'er, it 
 iiulie.ile^ Ih.il ihe proilui li.Mw lia\e been 1,'realer ill. in llie eovi. > i'iisei|iienl l\ Ihe e\ie--> niu^l ■-lun'. 11 
 f,'.iiii. irilieUchit lide is llie larijcr the excess will show a liiss. Ii is evpevled Ihal ihe Mer- 
 
 chaiulise Aeei-init will exhibit a |;,''aiii because the expenses have to Ix met lart,'el) 0111 ct the profits 
 earncil by this account. 
 
 Kl.Ml.lS. 
 
 .Amount ot inert. h.iiKlise sv>Kl .Si .ii-H(..^o 
 
 .\eii.I .tinoimt ot" niercli.iiKrise iiii h.uul 1 Inv eiilore) 575*^^^ 
 
 'I ol.il ol eretlit side 1/X14.S0 
 
 Subtract .niioiint ol' luercliaiulise boui.;lit 1 .4nj, _• ; 
 
 i'lxcess iM" I'l. siele or aiiuMinl v. lineal J0..57 
 
 .Ml Ki li.winsi i;\im isi No. J. 
 
 1I.I. 1, I l,i\e L;ooels vMi li.iiul iVom l\Nercise \o. 1, (liueiiloiv) S,7^.i»'. iVl. ;. Inuii^hi lioin 
 CioiJoM loiisiiis on account i^ooils \.iliiei.l at 8.;'i5..'s5. l1v 1 , .4, Sold \lbeil l.ock.ud on account 
 nicrcli.iiulise, Sj45.11;. Oct. 5, Sokl N. .Mcl.eod lor cash i,'ootN lo ihe s.iliie i^( SiJ5..;4. (.'•cI. n. 
 ■Sold (.'. S. .Marsh. dl on his noie iiierv h.indise, S(k).44. I'tcl.ci, luni-hl nierch.indise Ironi I:. R. 
 foluill on our note. Si74.;7. Ocl. u, Houfjht i;oods Iroiii j. 1\. Shields lor cash, SiJ4..i<i. Cct. 
 15, Allowed .\lbert I.ock.ird on his purcliase ol'l'>cl. )ili beciiise oT d,iniai,'ed j,'oods S.;<i..S5. Oct. 
 iS. r.iid lVeii,'ht on i,'oods purch.ised on the uih. S).!:;, (.Vi. j.i, Took Ironi store lor private use 
 nieii h.iiulise noiili Si'i.J^. Oct. -'4, .Sold niercliandi-e 1 1 \\ . li.irns lor cish, Sicii>.-'>. liueiilorv, 
 .S7I1I.S.' 
 
 Result ; — li.iin .Si^o.^.S. 
 
 I'.. TtMili.T ; ll «..iil.i l.r ^i.bi-al.li- 1. 1 .-xiiLun 1.1 111.- |iii|iil lliit lll.^ !•«« .ir ^am .an U- .uriv.-.! .u l.v ~lil.lr,i. tin;; ill.- 
 iini.nl.>i> fi..iii III.- |Mii. Ii.i-i- anil llii-M ...niiiiiiin- lln- -iil.-~, 
 
 i \i'ir\i. Miorxr. 
 
 This account (sometimes sl\led Proprietor, or Slockl is used to sho\-. the rel; Mon .>t tli>' 
 business to the proprietor. 
 
 I \n r \i.. 
 
 l")|-.llll IM'II M . IKI nil 1 Mil M . 
 
 I I.'''- "I 'ill- |ir.-|iii.'l.ii ii--uin.-.l l.v 111.- ll!, I ironiih or anytlinii; i.f v .ilin- inv. >l.-.l l.y lli.- |.r..[irie- 
 
 '""^- t.tr. .'ilh.-r .111 tin- '.iinilii'M. .-nii-nt i.f lm^in.-s« .ir 
 
 Fiii (ii-h. Mil-.', l.r .ihMliini; nl v.ilu.- «illiilr.i«n Iniiii -iili-.-.|ii.-iillv ; 
 
 III.- l.n-in.-«s l.y ill.- |i|-..|iii,-t..r f..r hi- |irn.it.- ii...- : l-'.ir I'li-u-nt W.irlli lininu'lu .|..wn fl.im iiri-vl.in- y.-.-\r : 
 
 Kit III.- n.l iii-i »ii-Mi I In th.. l.iiMii.— .1- -Ilium in K..r tin- n.-t piin i.anu-.l liy tin- l.ii-in.-».« us sU.iwn in 
 
 111.- I..i»-<anil I linn .\.-i-iiiinl : ll,,. l.,„, ami I lain .\.-.-.iuhl ; 
 
 Km 111. IVi--i nl Wi.rtll .it th.- . k.-i- ..f ll.,- y.-.u. , I', , |i,-,,Kuiii-y at th.. <-I.i«.. ..f lii.- yi-ar. 
 
 SlMM AKV . 
 
 Caiiil.il .\i-i mini i- ili-l.it.-.l '- far l.ialiilitii- .1— um.^l : i .|.|. j] \ „i,t i.. -rvihi--! !--■'. 
 
 W,ll„lr.,«nU ; l!,.-..nr.-.iBiiiv.-l,-.i ; 
 
 '•"^'"■'•- i;ains 
 
CANADIAN STANDAKl) BOOKKEEPING. 
 
 Sept. T 
 
 KXAMl'l.l.S iM-" lU'MM.^S 1 K.\N> Xl 1 10N> Alll.lllNt. i- U'II\L 
 
 (. \ri r\i. \i.\or\ r 
 
 Sipl. I 
 
 i-j.;.>5 
 
 I iVi. 
 
 N\-i li.iin 
 
 I'lv'-cnl \V>Mlh 
 
 J5(K>t.K1 
 
 -J-'Sf'S 
 
 
 l^iik' p:ipi.T as prc\ii>tisly iiisiriu-tiil aiul re. onl liu- tolU'uin;^ Ir.m-.a.tion'^. Sci.' ah.n .- s.uiipk-. 
 
 Sv'pt. 1, I'ropriflin in\>-.UHi •.ash Sijiio.oi aiiJ a iL'l>i ,'Ui-il !-> him in huor of A. H. C'limiini;- 
 h;im lor !>.i7-5"- 
 
 Si-pt. ID, I'roprit'lor uithilrcu lash troni tniNiiKss S.'5axi tor pnvalf iiso. 
 
 Sl'PI. 2i>, l-iiuhni; itior^' . apilal iH-.cs-ar\ thv.- proprietor iincslci.1 a V' 'lax nolo in his own lavor 
 sif^ncil In III liuuii for $,;(K).i«i. 
 
 SopI ;o, The \\l (iain as shown b\ llu' ilillVreiice in iIk 1..'-^ and tiain Av\ onni is S.'j^.S^:;. 
 
 Ui;Sl'l.r. IVcs.nl Worth Sj, ,.'■;,. ;,.s. 
 lAfiiM AiioiM i:\rioiIsK No. 2. 
 
 Ocl. I. Proprietor oontiniu-s in husincss uilh Present Worth as slioun in l-Nereise No. i, 
 8jai"',. ;5 tVl. iJ, Proprietor ni.ikes .ui aJditional investment ol J. \\ . Brown's nole l,n S7:;o.oo. 
 Oct. III. Ilv dr.ius out eash lor piiv.ite use, Sj^.oo. Oc{. 2^. Proprietor sells ,ome Real I'lst.ile 
 for cash and invests proceeds in the husiiu ss. .?i. 275.00 Oct. ,; 1 , Net Uoss ,is shown b\ I.oss .nid 
 liait) ac.onni, -f 41(5.^5. 
 
 Kl'.Sri.r. Piescnt W orth S4,4ii7.5o. 
 
 Ili'H r.> MM' Mil Pk|si\i Wokiii ,'K Nil lSsOI\F\C\. 
 
 If. after ciiterinj; on the proper side ol the C ,ipital .\ccount the net loss or the net i^ain lor the 
 vear, the Credit side is larger, this dilTerenee is termed ' Present Worth. Should the Dchit side 
 upon comparison he the lari;er, tlie iliHerence is called ' Nel InsoKency. 
 
 Ml.MOK \\l' \ > M I K W-s \l 1 ION'S IN I \s.ll XNP \ll. KU 1 \ N I'l M:. 
 
 Non ,ire now to ni.ike .1 record of the lolKnvint; transactions in your Joiirnal-na\ -Hivk in lorni 
 as sluHui helou. The (.mii n.d-l )ay-Mook shows in detail the hnsiness tr.ans.-'ctions from which. b\ 
 the application ol the rules -"Vernini,' Cash and .Merchandise. \ou are to arr.iiii,'e the debits and 
 credits. H\ relcrcnce lo ihe model it « ill he v'bserv ed that on the left i^( the paL;e is recorded I he 
 accounts to be debited and oediled ( joiirnaiizin!,'! and to the rii^ht is lound the Hay-Hook eiitrv .iiul 
 two monev colu.iins conl.unini,' lespectively the amounts of the debits and credits. 
 
 In tlie nuclei onK a leu entiles .are shmvn. \ou are 10 complete the exeu ise .nid luie the 
 n.iv-Mook as outlined, noi lori;,tliui.; lo tool the moiiev columns in nl.i. k ink. 
 
CANADIAN STANDARD BOOKKEEPING. 
 
 U 
 
 iusi\i;ss IR wsAi rioNs. 
 
 Si'pl I, IVi-ptiotor iiwfsteil ill iIk' Imi-mU'^- i.i^li S;.o.>o.>M>. Scpl. i. l!.Mit,'Iil lor i ;in'; M^rvh.m- 
 Ul-.f .S;5o.ii5. Si-pt. 4. Sold J. W. UrouM lor i.ish, -,hhU v.i1ul-i1 ;il S.17.S5. Scpl. :;, I'.iiJ i.inIi lor 
 a pii?\h;iso of .\Ii.'ri.li;iiKlisf, Jl.'j. ;;. Sept.'), Ki-.\-u id i ,i^h lor NK r\ li.inJiNO. -iSii.., ). Sipi S, I'ro- 
 priotor draws Iroiii llu> busirii-.s lor pri\.iti' iisi\ Si;.;:;. Scpl. 1 .•, Sold Willvi 1 I loriu' .\Kr Jian- 
 disc lor oavli, S;!) ;,, Sopl. 15, Houijlit l;ooiK lor .i-<h. i?j_'i.74 Si.pl. jo, Kiitiv^d ^.isli lor 
 llie s.ij,.- 01 .\k-rch.indlsi-. Si.'5.7;; Sept jj. liou;,'lil .\Kri li.mdise Irorii W .Moirisoii lor ,.ish, 
 ?;,7ii.S;. Sept .•_). Sold M-.-rohandisc lo I'ho-.. I K-ard ,nid rccci\ ctl oash, SihS.5^. 
 
 I.Oi .\ I los, Sill. 1 . 11,- 
 
 I (.asll 
 
 To Capital 
 
 linesinu'iit rcecixed Ironi 
 Piopriclor 
 
 3CXX) 
 
 I NKK 
 
 I o Lash 
 
 l!oii-lit bill ol .Mdse loi 
 cash 
 
 <.-!" ".s 
 
 1 Cash 
 
 To .MvUe 
 
 Sold i;oods to I W 
 Broun tor oash 
 
 Mdse 
 
 Ic Cash 
 
 I'.iul eash lor a |-»urc''.as 
 ol Mdse 
 
 '-5 .i7 
 
 ^7 .;57,; '^r 
 
 I 
 
 \ iHi will loot only on the completion of \our evoroise. 
 
 Mie'r eonipletin..; the uork of loiiriiali/iiiir. rulelniueen ihe dates and loot as hei e shovMi. ' 
 The work oi posnn- should noi he eomnieiued inilii the rnlin^ and loolin-" h.ne been eoinpkted. 
 
 .Mill; .\fl,-i ..,i„|,|,.,j„f.Mli. .I..miMl li.iv |!,„,l, l,,„„| l..tli.-t,.,„h.'rf..riip|.i„v„l. 
 
 Vour uorh havint; been .ipproved Im ihe teacher, >ou uill nexl proeeed 10 ti.uisler' . termed 
 po-iiiu, Ihe debits .,„d eredils iVoill the ,|ournal-n.,_N. Hook 10 the l.ed-er as ~hou n in the lol- 
 louin- ilhiMiMlion. Open ;,eeounls eoninutiein- ulih C.pital. lea^in,; the nun,i>er of lines as „, the 
 
 ( 
 
 iulore postin- conip.ire the entries i„ the |oiirna!-nav -Hook uilh ihe I.edL;er reeord in oider to 
 larnih,,ti/e >ourself uilh the method of transferrin- tl.- debits and eredit>, uhieh u ill be the nest 
 slep. 
 
 Sou uill observe ih.il ihe Jonrnil is divided iiiio luo disiinet parts -Debit .iiid L'redil ; the 
 onlru. lo.ind 111 ihe Debit eolnnin of the journal are posted lo the Debit side .^( the l.ed-er, ,,nd the 
 cniri.s touud n. Ihe 1. redil eohiniii ol the Journal are posted to the Credit side ,M the I.e-.'t^er, See 
 relereiice to posliiii;, p,it;e 12. 
 
CANADIAN STANUAKU BOOKKEEPING. 
 
 
 I \l'l 1 \l 
 
 " '.> 75 
 
 >.pt r 
 
 1 .1000 oo 
 
 Si'pt. I 
 t 
 
 1, \s|| 
 
 .,7 S5 
 So .,4 
 
 -(> 
 
 S..pt . 1 
 
 .?5'' ''5 
 
 ■-'5 ,<7 
 
 i.i 75 
 
 jji 74 
 
 r.i. S7 
 
 I 
 
 MIIU II WDl-'l^ 
 
 111 — 
 Si.pt. 
 
 1-5 ,;7 
 
 jji 74 
 
 .57" ^7 
 
 t '" ■ 
 
 ui — 
 Sept. j 4 
 
 " I J 
 
 ' i7 ^5 
 
 Si I ii4 
 
 Vi 
 
 '-.1 (.■^ 
 
 iiS 54 
 
 + '■ '■ 
 
 ik>\\ lo rosi. 
 
 As an cxMiiipli.- uc uiil t.ik.' ihc first Journal eiilrs ; (.'ash Iviiit; linuul in i1k- Oi'bii .oluinn ot 
 Iho Journal, uill Ix- pi-sici.1 lo llu' Johit (or U'lt sulci ol IIk- t'asli a.coniU in the l.cili^cr. Inst pl.ive 
 thi; amciunt (*;,ooo)in the nioiK-\ eolnnin, then record in the folio eolnmn the pai,'e (i '. ol the Jonrnal 
 from which it is taken, lastly, iho date Sept. i, placing above the moi\th .n the i.'p ot each aecoinit 
 the >ear. (see example) then in the Jonrn.il in the folio colunni at the estrenie letl enter the pat,'e (i) 
 of the I.eJ^'er to which the account is posieil. I'apital is nest tound in the credit cohiiini ol the 
 JouriMl and mnst therefore be taken to the credit side of the (..ipital account in the l.edi;er. Re, ord 
 first the ainouul (.jjoooj liien IJK journal folio (i) front whii-'i ■■ - - -■-ii- ■! !.;-t.;.. :-..ic.. !.'.,■ 
 month and dav In their proper columns and in the folio column at the left of the JotHii.il opposite 
 ' I '.11. 1 1 t.-.m!--. 
 
I 
 
 CANALJIAN STANDARD liOOKKEEPING. tj 
 
 llu uvM.l I .ipit.a viiUr i1k' p;ii,'c (i) ol t'K' l.c.li;.r lo wlii^h it i> Inii'sl.rn .1. (.■.nitiin..- In lliis iii^n,. 
 rKi iiMiil .,ii the J>.iirn:il entries have been placed in iheir rcspoftive aeeoimts in llie l,ed;,'or. 
 
 riiis s\-iein of HiHikkecpinj; uliieh reeoriK .i . redil lor every ilel'it and a dehu lor every credit 
 i-> lernied Double I'inlrv , 
 
 ri;! \i i; \i. \\i i;. 
 
 \i\ reference to yoir Journal it will he toiind llial llie footing's of the debit and credit columns 
 correspond, therefore, it tollous that if these anio.iits have been corre. tly transferred lo ihe proper 
 sides o\ their respective accounts llie loolu.^s,.! iIk- I.ed.Lrer must ai,'ree uilh llie loolin-s ol llie 
 jc'urtia!. 
 
 " I'estin- llu- work ol posliii- in ihis ua\ is leinicd ■' i.ikii,- ,i Tri.il Kaliuce." 
 IVoieed runv in a.cord.uue uilh ihe lolKnvni- insiruclious : ' lool e.ich l.edi,'er account in 
 
 ,// lead penciHii,Mires. close up lo the last aniouMl, so Ihal lhc\ u ill uol inierlcic uilh an> iicnis 
 uhich may afterwards Iv c.inud lo these accounts. 
 
 Wiile Ihe names ,-1 1 Ik se accoun! s on a sheel ruled as shoun helou , placing; Ihedehil and .redil 
 lootings ol each account, toj;elher uilh Ihe pa^e Irom uhich they are taken, on the same line uilh ihe 
 name. I!y addini,Mhese columns il,e> u ill be found lo ai^ree. ' A Trial Halance is nol , houev er. 
 ati .ihs,.|„le proof, .Icoruct u ork as uill he e\plainevl later. .Sec pa-e Vv 
 
 1 Ki \i. I'.M.wi I . M rri;Mi!i,K ;,,ii,, ,,,_. 
 
 I.. [■. 
 
 i. Cpilal 
 
 1. Cash 
 
 I. 
 
 .Mc Jiaiidise 
 
 454.; «.S 
 
 4,Vs 47 
 
 SI 
 
 ll.uid Journal. I.edj;er and Iri.il K.ilance lo Teacher for approi.il. 
 
 gn.sTioNs. 
 
 ^'""' -">■ ■ '•■'"I"-' »'" 'f -■"^ ■ vI'Ih- tl„- u I il„' ivt,.,-...,,... „„nil„T.. 
 
 ',1) Whal ,s Bookkeeping .- .Siale ,1s ohiecl. (.■) Ol uhal docs ., Husiuess Transaclion consist .- 
 (,;i Ho. MMMV Sysiemsoi bookkeeping- are ihcfc- (4, .N.imclhem. (3-1,1 Deline e.uh. ijiWh.,, 
 IS., I, .K.ounl.- (SI |V,-„K- IV-bii .,„d l',-ea,t, (,,, llou ,„v .,c,o,.„ts classified .' (10-,;', \\4u-„ 
 doesanac.o,,,,, show a Loss, c,,,i„, Kesouice. I.iabiliu - (,,.,S, IVlaie |),v Hook, |o,„-„ ,1 ,,n,! 
 l.ed-er. (U1-J4I What is the Kencr.il rule for dcbilin- and cedil,,,- an ..ccoiint ,- (.-^-j,,, ^,„,. ||„, 
 rules lor debilini; and crediting Cash. (2:) Which side ol C.sh uill be iIk- latter' (_.,S, Wlua 
 does ,he K.l.uKe of cash on hand shou .- ,,„, ||ou is I, .,sh account closed.^ (.,0) Wh.,. is ,„ea!,l 
 In .Me,-, hand, se.- (.;i-;,,i Koruh.ii is Me, J,,, udise dehiled .md crediled r ,;;) How is il,e Loss or 
 (iaiuou Mc.handise lound.' (;,4) Wh.,, ,s ..n hnentorv, and lunv esiimaled;- ( ;0 Wh.i, is il 
 especied Ihat 1 he dilleren.e belueen llu- debits .uul credit s ol Merchaiulis,- u III sl.ou ' ' (-,,) ,,„,. 
 o,lu-r,i,l,.s (or Capita! .Xcnm, . ,■;; Wl,.,, Is , he pu, p.-se o, the C.ipfal .\,-count . , ;S^„) Lor 
 uhal isiheCapll.d \c.o,ml debited and ..edited .- (.,0-,,, Wh,,t does the diderence belueen the 
 debus and c-edils ,,f ,|,e Cpit.d Account shou alter cuteriui;- Ihe Ci.nn or Loss for the hnanci.d vear- 
 H2) When is the J,uu„.,l-I).,wHooU eo,nplele l.^r rosllne y (1:1 What is po.-m,. ;- :,.^ wl .: :. 
 ^Tri.d Mal.uice/ (45, llou t.iken. (4,,, N ,he 1 rial li.dance an absolute lest as to the correct- 
 ness ot the u ,m k in ihe Ledi,'er .- 
 
u 
 
 CANADIAN STANIMKD BOOKKEEPING. 
 
 lAI'lAM \l ^ Ol \ I 
 
 ' rill- obiivt .'I thi- .uvoiim U 10 slu'w the amount expended for carrying on the hiisinoss. 
 rnder this lillo may he ii el.uled : Salaries, Water, l.a>. Heatinj;, Rent, AdvertisinK', Ortke Kurni- 
 tiire. Hook- and Stationery, etc. \V>-ile .ill the ahove charges may he, and sometimes are ineluded 
 under the ^-eiier.d heading- ot •• Kvpen^e," ,.n aecount is nsu.illy opened lor e.ieh so that the proprietor 
 nia\ arri\e .it results in detail 
 
 l.\l'i:\SK. 
 
 Pi r.i I I-:m'KN-i . 
 
 I'm HI 1 l!\l'KNsK. 
 
 M I 111- ii. .iiuiiiii; "I .1 "<■« l'U»ii.i~. \'-.ii f"i iiiiv iiiliH' 
 . iiihlril !" ii u« »" iiiMiiiiiry ut ilw •■ml c.f tin' 
 |»i.-\ I'Mi- y.ir : 
 
 K.'l .ill I'Ull.l.e -lull 11- llli'-i- illi'M' illii" 111''. '"!■ "!"'> 
 
 inu nil till' liii'.iiii-'' : 
 Ki.rniiv iti'Tiivi.l lii-iit. W.ip-. I.-., iliii- mill iiii|niiil m 
 
 ill.' .1" t th. ■■ :■ I ' ' ■ 
 
 Ai ilii'lu'ei Ilk' "I 1' !"■» l'ii-iM.-» Mil i"i iin i.ilia' 
 
 i-lmri:i'il tn it hk an iiufiitmy at tin- .-ml ni tli« 
 
 pn'iii.ui* yc.ir : 
 I'.. I \,ilw ri'ii'ivi'il (iiiiii ,111V 111 Ml piiMiiii-h . h.iiciil 111 
 
 K\|»-tlM. ; 
 t..i iiiiMliiMK iiiiKiiiiilly ilmi%'i'il tn Kx|hii«i- iiiii.iiiiiii« 
 
 nil li.tiul lit the fiiil nf till' yi'Jir. ihivcnlnry.t 
 
 Ka|.. 
 
 Uhinr. 
 
 ■ wl It 11.-1.1 xaliif. 
 
 (."Kitnt. 
 
 KxlHll-i- «llfll it in-nllllcfs v.lllli-. 
 
 i-:\.\Mri.i:s oi : i;\\^\i iii'\s \i i ia iinii i mm.xm. \i.\oi ni. 
 
 Prepare I.edKer paper .,., u.-inuud uiuki Merchaiulise and write up troi.i I'u lollowinK' 
 memoranda expense aecoiiiit oiil>. 
 
 Sept, 1. I'. lid rent iA' store tor three months in advanee. 8150,00. Sepi, _■. l!.Mi;;ht vIl-^U lor 
 oliiee. pavini; cash, .I40..K.. S.pl, ;,. Purchased .\ccoimt Hooks lor oliiee, ^>S---<- ■^^P'- 4. Hou^'ht 
 letter press l\>r c.sh, $5.75- ^^q^'- "• ''•'!'' ''"■ P^'i">i"^'i '^^^■- * ''^w^- ■'^-•■P<- '"■ IVocured insurance 
 on slock ol K'oods at ■, per cent,, $.-.'.50. Sept. 12, Sub-let the hasem...; ot store receivin- cash 
 $1,,, lor one month in .idvaiice. Sept, i". Paid cash lur ad\ crtisint;. ^.S,!.;. 
 
 Present value ol de-k ,ind other items chari,'ed to Kxpeii>c, .S40. 50, (lioenlory.) 
 Kecord the inventor) and loss in red ink. 
 
 Ki;sri.rs 
 
 Total l.'o-t 
 
 Tot.il Production {includini; liu ■.■nlor\ ). 
 
 , •?j<io.i)5 
 
 l.Os 
 
 -•10.45 
 
 ■ It is expected th.U llxpcnse will -hrw a lo- Irnm tlv.- nature ol the tr,in-actious .illecting 
 the i'^- o I'.t. Il.md vol r exer.'se 10 the teacher for approval. 
 
CAiNAlJlAN STANDAHU BOOKKEEPING. 
 
 IS 
 
 Ki \i I s| \ 11 \ri oi\ j-. 
 
 riu' object ot tills ackiumt is u. slu'w i-iir ll^■.liln^■s in House-, anii Lands. Hy rcferonic lo 
 I Ik MirJiaiidisc Accounl it will he found that the conditions arc somewhat similar. 
 
 Ki \i. i:sr.\TK. 
 
 Diuii.KiM l-.-iMi. I'hu.m. Ki M Ksr.MF. 
 
 I 
 
 •■'" ''"' "'I' ' .ill i.i..|i,ii\ .Ml li.Mi.l ..II ...iiiiiM'ii.'iii.{ r.ir .ill Siil.n, Ki.iitH. iiiii nili.t |.i...liii'li..iir<: 
 
 1mi«,ii.-« ; |.'..r iiiiy |in.iK-rtv on liaml i>t tin- lIium- nf llii. jim. 
 
 K..! .ill iiiiivli.iH.'.. : .|in. iii.ir.v). 
 
 K..I .ill iiii|iti*vi-im>iii« .111.1 III her I lilt I.I \^ ; 
 
 Km tl).- \allli' "f til.- |irii|i.tty , ri'illti'il t , K.vil VMiilr 
 .""1 I.I gill .l.iM II iiM IiiM'iiti.ry t.i Ikkiii II iii'w ynir. 
 
 Si m\i Mn . 
 
 I!. -Ill K..i.iti. i« ilrl.iti'il t.,r ..ri^iii.il .-.,,1 ,1,1.1 -nil. 
 '|llflit ..illliyi. 
 
 I:..il h^tatf iM .-ri-.lili'il f.ir i*.il.> .111.1 I .ii 
 
 I 
 
 i-.\.\Mri,i> oi iKWsvi. iio\N \i I i;i ri\i, i<i:\i i;sr\ri; \inu\r. 
 
 Rule l.ed-.r |M|Vi mkI uiiU' up ilu- R^-.il l.si.iu- A.._,hhi1 hi lonn Miiiil.n i,. I.x|viise. 
 
 Sept. J, Hoii^'lit St. re for cash, $.,.oo<i. .Sept. ;„ l!oiij;liI v., v. nil lot, ,m i„\ note, $l..'oo. 
 Sept. 4, ll.id a slate roof put oi\ the store to replace shingles, $250. Sept 5, .Sold ,1 i|n,irui .<t iIk- 
 v.icani lol. for cash, $45... Sept. jo, Kncted a house on a portion (.V- lew 1 of llie lot. coslii.;; 
 -Si ihio. .Sept. .'5. R.-nled Ihe house lor #.■,, per inonlli receuin- Ihu. in.Miilis' rem in advance. $».- . 
 Sept. j;, I'aid for sewer connection at store, $,!5. S^pi. ...s, S..|d Ivil.ii.i .• ol ^.uaiil l.M loi ...sh, 
 ■^.!7.s- Sept. jg, Sold house for $j, nxi cash. 
 
 X'.iliu- of propeitv on li.iiul, fiM^o. dinenlory. red ink.) 
 
 Kl-^l 1,1 S. 
 
 r.'t.il t\.st 
 
 l.M.il ri.iJiiction (iiuludiiii; Inventory) 
 
 Loss 
 
 Il.ive exorcise .ipproved h\ le.ulur 
 
 .f<i,47.s- 
 
 54" 
 
 i'i;K.so.\.\i. Aicorx is. 
 
 ' IVrson.il .iccounlsare such as .ue kept in the n.iincs of ilu- dilurcm iiuli\Khi,,N uilh u n,.ni 
 »e do business if full settlement has ,101 Iven m.uk. .,1 iho lime of I Ik li.ms.uiiM,. |).-.,li„i;s of this 
 kind are s.iid lo be " on .iccounl." 
 
 I'l K-M,l\ \I. \i. I or\ IS. 
 '^"■" 1'm;sons. l-Rniir Pkksons, 
 
 t K..r III., .iiiiiiuiil iliii- iilliirs ,11 till' iii-.ni.ii! ,,f 
 
 Imsincss ; 
 
 ' '" ''■■ ■ "Ill '111'- I'.vlh.iii .11 III. I. ,11 ii..i,i,-iil . 
 
 l-u-incs.- : 
 l-'.r..': .l,T.li.ii,i|is...;\,.,..,, Cisi,. ,„.„„,, |„„. ,1 , ^■,„, ^, ,.^,,_ „,„.,„„„|j„..^ ^,„„^ ,„. ,„„,|„„^ ,„ 
 
 v.,li„.^,M.,lll,..,„.,„.i,.|.|i,„„; v.,lii,.giv..,i,i8.„, a.ci.l„il ; 
 
 till .111 ..lli,«Mii,-,.s , li ,„ „. ,1,,..,. ,l,i. l'i.|sii„,iUi.|.|„„„ K,,,. .,11 .,|li,w.u„.,.H MLiili- l.y lis „f„.r ,1,.. lV,„„i.il ,.,.i,>,„„ 
 
 ii.uH Ihi'II ili'liilrd. 
 
 \lH> hfi'li iTi;il:(i' 
 
 I 
 
 i 
 
 Sl MMAKN 
 
 I l.ll II IKTsi.ll «Im-ii I„- pl^ ,„, 11 .iilil. ..,■ »l„ii |,|. 
 
 K.'ts iiiiylllilli; .if v.llll,. fnilil IHWilhiiiil ^in,,;; ,11. 
 
 ■.|iiiU Viiliu- in ri'liiiii at ilie sanii- lini.-. 
 
 ■ ' i.'li' .1 |«'r wli.'ii Ml- t;.'t ml., I,i~ ili-lit .11 \vi- );,-l 
 
 .invlliiil}; .if valiii- fr. .in lum «iili..,,t jijvii,;; v.(,i;i| 
 v.illlr ill ri'tlim .It I 111- s line 1 1 till - 
 
 li tollous trom ilie ,ibo\ e st,,!,,,,,,,! s ih,,i ,| ilu- .iccounl does not b.il.ince the person must 
 one us (uhi.-h IS lotiiK-d .1 Resour.-e , or ue one llinl (wliicll is Icrmod .1 I..,ibilit> ). 
 
,j CANADIAN STANDARD BOOKKEEPING 
 
 i;\ win.i s oi' iR\\s\iiio\^ miiaiim. i'iu>o\\! \iioisi- 
 
 Kiilc I'lipcr and hi'iid Vi'iir lucoiml •• A. H. I'umiiiinhiini. " 
 
 Sept. I. A. H. l'uiiniii|,'liani o»c> \\-o\\ ani'iiiil, i<ii iomnu'iii:ii)K husiiio*. .S.li'.ir. Si-pl. 4. Sokl 
 him McrihaiiUiw ou in.-.nml, S.V'«.v ^^'P'- «■ K'''i>»'l «•'•'•••' ••■""' •'"" •'" i«^'.'".Ml. S.it..;,;. 
 Sept. I.-, HouKlit McrvliamliNC Irom liiiii .-ii ;mo\ml, Sji. 45. Scpl. 15, Traiislorrid li> him \V. 
 Smith's iu>lo on aiiiumt. S.'....>4. Sept. 17. SxUI Mr. lumiiiiKhain Mcivh.iiulisi- oi\ accumt, S;,S -'7- 
 Sept. JJ. Rivfivod hi- check on iuvount, Si;,.fi.i. Sept. js,. Mr. Cnniiinyham returns S7..|t> worth 
 til Merchandise from his purchase ol' the I7lh. 
 
 I'ol.il I'ehils (lie o«es) 
 Total I'redils 1 We owe) 
 
 KJSll.lS 
 
 I 14.47 
 
 lie owes ( Resource t. ■ i;-'' 
 
 riace Resource in red ink. rule, anil loot. Ilaiiil in lor inspection. 
 
 MlMOKASKV 01 IK^VSACTIOXS AlH-CIIM. tM'M.XI, f AMI, M I- KCIIAMUs, . Kl M ISlMI. 
 ISXIMV-I \M> I'lKsOSAI AnOlMs. 
 
 The student will prepare Journ,,, „u. l.edyer paper and proceed to iourn.,li/e, post ..nd take 
 trial balance as explained on pa^es 1 1 to i.; Hive Capital. Personal .\ccounts ..i.d Real Ksi ,ie lour 
 lines each, Kxpense and .Merchandise eit;ht lines e.ich and I'ash ten lines in Led^'cr. luxe address 
 wiien openinic Personal accounts, .Mter posting loot the I.ed-er .icounts in small liuul fimil 
 figures close up to the last item on each side 
 
 111 Ml ^ lU n |ol UN \1 \mH I.iH M ION \\P 1 ' M f. 
 
 Oct. 1, Mudeul u. vests cash, S5.5<»'. Oci. J, Rented store. No. jNo Hund.is St. , lor one \ > .o 
 (with prixilcije of buyini,') payiu),' one month's rent in advance, S.v cash. Oct..-,, i;iii,MKei.l 11 i. 
 Janes as clerk at a salary of S25 per month (make this as a Memo, only in W\\ l!ook portion). 
 Oct. 4, »ou«hl Merchandise, as per invoice from T. I?. Kscolt & Co., CLilt, Onl., ^w'mv. ci, ck 
 $j,jto.75 inpayment. Oct. 4, Purchased for cash, ollice books and stationery, $|<>.S5. Oct. 4, I'.ml 
 frei>;ht bill in cash. $15.10. (debit Mdse. ) Oct. 5, Sold lidvvin Smith, London, Ont., on account floods 
 invoiced at $J«.s.»'5. t-^cl. '>, Sold J. II. Ravnioud. Ilmbro. Ont . Merchandise on -,0 ilav s credit. 
 $1-0. J-. Oct. 10, lul. Smith, London, l1nl., returns on .iccount of inferior iiualitv IV.mu Lis |Mir- 
 chase of the 5th, Merchandise invoiced $.'7,411. Oct. lu. Received cash Irom J. II. Raymond on 
 .icconnt, $50.J5. Oct. 14. Paid lire insur.mce premiimi, $ii.;,S, by check. t.1ct. H., Purchased 
 store property, payiu),' cash, $_5,(x>o. Oct. jo, jolni ll.nt made permanent repairs to store .imoimt- 
 in>r to $05 4.V for which he is credited. Oct. ..;, Received cash from s.ile A Merciiandise, $475.41,. 
 Oct. J<). Paid water rates in cash, $7.<i5. 
 
 Record the following,' inventories in vour |onni.il-I)ay-book at the end ol the exercise. 
 
 Merchandise in stock 
 Re.d !:>t,.te 
 
 S',4.'5..;t' 
 
 Have the work of vour Journal approve.' bv teacher, before commencini,' to post. 
 
CANADIAN blAMJAKl) llLKJKKhhl'lNG. 
 
 17 
 
 l.nu.n* iDK rwninis.. lK\N«MrioNs Smowinc; niK .Mi' riii>i> oi- I'nwiNi. iiik l.iw» \\ii 
 
 liMS \i I 111 NTH. 
 
 Oil ;i I'icnl W.-ilh • 1 V.'- S; 
 
 ,V'-'7 X? 
 
 IV t. 
 
 ;i Nvl (i. 
 
 \in 1 IViMiil U'lMlli 
 
 1-7 «.i 
 .V'-'7 H.I 
 
 I. \s||. 
 
 O.I. I 
 
 ' ,vi™' 
 
 ' 47.i 
 
 O. 1 
 
 111 
 
 -I" 7.S 
 
 JO Hj 
 
 15 10 
 
 I I ;S 
 
 ^ 
 
 I 
 
 0,1 
 
 ' \ 
 
 i.M'i \si: 
 
 Kl- 
 
 Ott. -,1 I. 
 
 !!(■ 1,S 
 
 (m i.H 
 
 -•t ink : .il")! Ill .ill niliii 
 
la 
 
 CANADIAN STANDAKI) H(J[)K.KKhriNi.. 
 
 
 Noi I hucnliTV 
 
 Kl 
 
 iVt. .^ 
 
 OlI. 
 
 Kl 
 
 ^1 (i;iin 
 
 I^lI. I lim.iil.<r\ 
 
 \II.Kl II WDISK. 
 
 .'.'in 
 15 
 
 '4-'5 
 
 ] \)\\ l\ --Ml I II. I "M 
 
 Ml 
 
 l>, t. 5 
 
 ; I In\ iMtli'i'X 
 
 1 j,S5 
 
 0>t. , H 
 
 II K XSMi'ND, Kmiiko. 
 
 I 1 5( > 
 
 «>, I 
 
 Kl \l. Is I \l I.. 
 
 I "4 .^T 
 
 101 1 \ II \iM 
 
 Im i.'Ml,M s 
 
 I >l' '\ 
 
 -■7 4«' 
 
 5" •'5 
 
 O.i 
 
 >'.^ 4.5 
 
 li'-'l ink : .il«" in all 1 
 
 I'.l.ll t.Klllll^ 
 
CANADIAN SIANUAHl) m)UICKhEHNG. 
 
 I« 
 
 III 
 
 l!xpi'ii-i' 
 l'.ipil;il * 
 
 |A>>> \\i' >. \iN 
 
 Im iH 
 
 iHM ! Ill 
 
 Oil. 
 
 \M- 
 
 l^ciil IMalc 
 
 |H« 
 
 ■w 
 
 S7 
 oi 
 
 TKI \l, HM.Wt. 1. IH UM'.i:i< .; 
 
 I..K 
 
 I Capital 
 
 Cash 
 
 I'^xpoiKi' 
 
 Mirtliamli'M' 
 
 l'!il«in >Milili 
 
 I |. II K.i\ moiiJ 
 
 Real Kstiitc 
 
 I loliM Hart 
 
 iH 
 
 -•»>.? .?' 
 
 jH.S <>5 
 
 .?«t5 43 
 
 i;5>'" 
 
 5iH»» ! o.^ 
 
 S** 
 
 95 
 
 >» 
 
 S5 
 
 43 
 
 11870 
 
 All lllllU- 111"- IlKllkl'l ■IM.I lUlillUn t.. I« 
 
 ■<i iuk. 
 
 ,rii)i I OK I i.o-'i 
 
 \i, MIL \i. e 01 S I '^ -^1UU\I\^. ^O^^I^ WM uMN.s. 
 
 Opi 
 
 \-\i ail accou 
 
 siiU- ol tills a 
 mil.' Klwcin 
 
 lit tor l.>' 
 
 il will W va.rifJ 
 
 il liain lolKnvini; tlio last ai.\incnl ill \ i>iir la'Ll.L;i.r 1.' lli^' Lkbil 
 
 1 ;.ll the !>' 
 
 aiul to tJK- ii\-Jit sij^- all i|k' t;aliis. Ilu- dilVor- 
 
 iIk' two sides, it the j,'aiiis arc tin; lari;\ 
 
 d N.I I. 
 
 N\i I, 
 
 if thi 
 
 losses arc the lar^'or The Not (lain " is IransferreJ 10 the .redil -ulc ..l the I ..pilal A.eount aiul 
 
 the Net laiss 
 
 1 A. 
 
 Met; 
 
 "to the debit i<l the lapila 
 
 Miiuii wpim:. 
 
 letermiiie whether llie Merehaiulise Aeiouiil shon s a t,'aiii or los^, wni mast 
 I'lisold lioi'ds' The lineiitor\ is toiind hy .yoiiii; throiiyh 
 
 re voii eaii v 
 
 take into consideration the Iiueiitorv i 
 
 the stock, xveijjhin},', mcasiirinj,' 
 lory is placed upon the credit s 
 the purchase price, the ditiereiice wi 
 
 nd ealeiilatiiii,' ils « orlh. iisiri;; eo.t price i,'ciierally 
 
 llv The 11 
 
 ■d iiiU and is a 
 
 dded to llie sales ; iVoin this 1,'lal is dediuled 
 
 II he either a Loss or a li.iin It is e\pee 
 
 ted that it w ill shov 
 
 r^ecaiise a 
 
 s staled on piii,'e <i the business dep' 
 
 lerends almost eiui 
 
 rely tor its profit upon thi 
 
 Pioceed as lollow ' 
 
 -t^f O 
 
 ..\u >;.i.. ..r ih; 
 
 11 oLuethe amoiml ol" the ln\(.nIiV\ 
 
 (ill red inki S1.4J 
 
 Vi. the word " li" eiil> 
 
 ill ilie esplanalion column an 
 
 the daU'. Oct. 
 
 Ihe diite eolumn. (A) On the smaller (debit) side enter in red ink the ditlereiKc S.S;,.,, m the amoniit 
 
20 CANADIAN bTANDAKU BOOKKHtlMNG. 
 
 colunui. .T.U'i the K.lu. oMlK- !>— ..lul (..,111 .uvouul (to uliiv:! Ow .muMint h..- u> Iv l.-.ui-ki r.'d) 
 llic vwM.l •■li.iin- in the cxrhmati.MWoliim.i ^iml i\w J..le. iVi, ;i. in the dal. > phi.nn. 
 
 (,-, The two entries just desciihcd »ill in..Ue Mereliandi-e l>al,uKe but ihe.^ JeMiov the ei|ii;.lity 
 of the IV it- ..Md C-reelilN of the l.od.i;ei, ...ul to restore the e.|nilibriuin ihe l.uenlorv is hrouKht 
 below the iiilin- iipoti the oi^osite (dehh ) siJe « ritln^ it, M.uk ink. .\... /, /^r.rutorv. S , ./.'S-ib, 
 and the ^.iin is transferred, .d-o i.t bl.,ck ink. to the oedit side ,M the l.o.s \ ti.iin ..eet.nnl. pl.teint,' 
 in it ('. /. •!, Mtriliii)ii/isi\ loho ■'<-\i- //■ 
 
 ll „,11 be noticed th.il the red ink entries deslrox the b.,l.niee of the I.ed-er .nul ih.il the 
 snl>seqiienl bl.ii k ink entries restore it. 
 
 f All \--i:. 
 
 Vo close till- .i.^oinit. pl.icc on the sni.iller credit! side the ililVerence uhich is the loss. 
 
 „/) Write .1. red ink *i«..lS, the loho ol the I.os- .n,d li.iin \cconnl, the «ord " Loss'' and the 
 d.ite. i/'i Ihis entry closes the i;xpense .u-^.^wU md ihrnus if ■ Ledger out .^\ balance, therefore 
 to brlns the l,edf.;er into b.tl.mce. traiisler tite .inunint to the debit side of the Loss a.td l..ii.i 
 ,„von.>.. writing iti Mack ink. l>,/. .,•/. £.v/..-/.v.-, Tolio o( Kxpense .\cconnt Sf„,.,.S. 
 
 Kl. \l. I M \ 11; 
 
 1 ii,s .u.onnl 
 
 i- closed in a ni. inner sum 
 
 lar to Merch.mdise. (</i I'l.ice on the credit side ill 
 red ink, ('./. .,''. /inrii/,>n: S,{J<>« : (/') llien on the smaller (debili side «rite in red ink. (>,/. {i, 
 a,ii„. il-olio ,A Loss .Mid ll.iin Account . .V/"/.,,T. t, ) .\lter ruling the account, carry the inventory 
 Mow the nilin« on the debit side, writing it. bl.ick ink, .\-,.:'. /. /nv'itorv. S {Ju,,. (,/) Next 
 tr.uisler the i;.iin to the credit sivie of the l.oss .,nd U.iltt account, uritiui; in black ink. <)./. .{,. 
 K,,il /•.">/.//•■. I I'olio of Ive.il l-'.state \ccouiit . Si.'/.^y. 
 
 1 Os^ \\n 1, \l\ 
 
 \ery otteii ihis accoiin: is termed I'rolil ,ind Loss. Ihe debit side of this account in the 
 toreuoiny set shows the loss on lAp.nse. the eivdit side the ^ain on Merchandise and Keal IStale. 
 iVe difference represents ,. Net li.iin to the business, uhich beiuK ad.led to the L'apil^.l uill 
 show the I'lesent Worth of the concern .it the Jose oi the business ye.ir. 
 
 („) On the sm.iller side o\ this account, write in ted ink, (A/. .,'/, Cifi/ul. (folio ,^( C.ipit^J 
 \ceount). Sij-.S;. tin Alfer ruling .iiul footin- the account .is piesionsK instructed traiisler to the 
 eredit side ol V.ipital Account the Net Lain, writini; in IM.iek ink, (hr. ,/ , AV/ <,V,;«, (l-olio 
 ol 1,,'sv .ind li.iin Account. ^' T''..' 
 
 i \ri ! \i. \v roiA r. 
 
 The Net liaii. liaxiiii; been c.irr.ed lo ihe*. edit s„K ol this ..count the dillerence betueen the 
 >ides will represent the Present Worth of the concern. 1,1) To close this account write on the smaller 
 (debit) side in red ink, (>,/. .,•/. /V«. «/ IIV.rM, .V.,-,6-7..V?. i/>) After rnlinti and footini; the .icenunt 
 
 t. side the rre.ent Wo.lh. Write m black ink, 
 
 cirry below the ruiini; "P"" ''"■' "PP"-ilc (cie 
 A'.f. /. /V..v.«/ n.-r/Zi. .s;,-.6.7-'''o'- 
 
CANMUAN STANDAKI) BOOKKEEPING 
 
 2t 
 
 (jri-.si IONS. 
 
 ,.,7, Wh.M i. llK-><b,cU >-l ilu- I'.siHiw.- ^KOniMl .- I).S-,,,,. l-oi uli^i' I- I;^1VMW.' .Lhit.a :(iu! 
 
 ,SI) UIk,i .> iluobKM or Ilu K...I IM.U .u->M,nl.- (5J-S,;) Lis.- tnUs lor ek-hitiny m.uU 1 oJitin.L; 
 K.mI I-.m.,1. .^P WlMl Jo von t.uau l<v IVr^on.,1 ;u.ou„l r (.vS-?"' ^^'1'^" '- •' IVrsonal .-uvou,,! 
 
 .U-hiKd- Ulun.ua.U.l.- 1.^71 Wli.. I "Hi Ilu Jiiu-r..iu.- b.lu.vTi llu- -uU- o\ ., IVisoimI mc.ouiiI 
 Ounv ? (5SI Wh.il i. Joiu. u.th llK- Nvl I.;, Ill .H llu .muI oI iIk' >car :- (5.1 Wild.' I- iIk' \\i I.0-- 
 ..„W.I;.t'llu-.los. oMiK- v.:uMM„nK-s..- (..,„ \lu, .uKlin- i1k- lin.'nton ulial Jo von ovpo 1 
 Mouh.uulis. .ucoiiiH 10 .lu.u .- ((.. . Wiurv u ,11 iIk- a.nouni .vKr-vJ 10 u, No. .«. Iv iranMonvJ .' 
 ,„.., WlMl Is Jo,K- uiih llK hn.nioM .,1!., tlu a.vount i^ . los..J :- m; \V1,.,1 niiyl.l K- ...iJ 10 Iv 
 iIk' 1,'iiur.il i.0\.'. ol a 
 
 led ink ciiln - (O)) liivi.- anollu-i- iiaiiK- lor l.os> aiul Uain .•' {'<^- llou 
 
 ilo voii arrivi' at llu- anunint o( llu rioscnt W'oilli .' 
 
 i\iiui.>i \\niiiMor\i \(eorNT. 
 
 • |„u,.-i is tlu- us.- ol nuMU-v. \\\- Jvliil this a.voiinl >v lu-ii it >osts v aUu- a.ul . u-Jit it 
 
 ulu-ii .. iMoJ.uvsvahu-. Wlu-n iwkoiu-J .. gainst lu-i^ol iabk- s.-.untu-s not > .-t d.u- ,1 is tcm.oJ 
 |)i,,oiiiil V\w ohi.-it ill tliis a>. ounl is to rccoul llu-so allouaiux-s. 
 
 I\ 1 IKl'sl \\P |)|>l. OIN 1 
 I>i i-.ii, Ki \ l>is> 1. 
 K..I iM ii.-iii- "I" iiit.-ii->i ilu'- "s "II ...iiMii.-ii. iiii; l'"-i 
 
 (.'ki 01 1 . !\ 1 cV Hisi ' I . 
 
 iM-s> ; 
 l-'..i iIm- .iin.iiiiil |iai.l l.\ lis f..l tlu- lis. '■! .ill ni..lM-v 
 
 I., „!..».. I "II "111 ii..t.-s, .Inifls..-!. .. .lis" l"i mill. -si 
 
 .III ..\.-r llu.- .1. ..Hints )iitN.il.l.' : 
 I,, I .ill .ill.m.ii ,11 iilh.-i |HTs..Ms' 11..I.-S. .h-.ills. .-I. ., 
 
 ,||..|„.s.-.l ..I lij lis. i"r l.-ss lli.iii f.i..- v.ilii.- : 
 l-'..i ill it.-iiis ..I iiit.-i.-sl .1..111.-.I "11 "111 lii.'iiiisi-s. I.ut 
 
 ,,.,1 v,-i .In,- .11 till- .1"- "t 111.- '■"- -* .V"--"'- 
 
 lll|M-|.t..l> I 
 
 l-'..i .ill ii.-iiis ..I iMi.-i.st ,hi.- ..ih.-i- ii|>..ii . ..111111.-11. mil: 
 
 l.llsin.-ss ; 
 I-'.. I III.- illll.'llllt lis-i-i\.-.l I.V lis I..1- till- lis.- .,1 .ill III. .11 V 
 
 l>..ri. .».-.! I1..111 Us ..II iii.l.-s. .h.ifts. It... .lis.. I.. I 
 
 iiit.-i. st ..n ..M-r iliii- ;i.-. ..mils II-. .-i\ .it.l.-. 
 l-',.i .ill .ill"«.iii..-s ..II ..III 11..I.-S. .hills. . -I... I. -.1. I 
 
 I.V II. Ih-I,.!.- iii,i1imi1>, 
 Ki.l ill 11. -Ill- "I ml.l.-sl i.-Mi.-.l "ii 111. |.Ii.iiiis,s ..| 
 
 ..iIi.-is. lint 11..I \.-I .III.- .It 111.- .I..-.- ..I till- I.M-m.-s 
 
 \.-,u-. I Ill\l-Ilt"l \ I 
 
 |,,|,i, li„..,,-t ;.,i.l l>l-...lllit «li.-li 111- lis- "' '"■■"■.' ""'" '""•"■■'' '""' '"'•"""" "'"" ""■ ' -^ 
 
 ., 1 llM-s lls.lllMllllllJ. 
 
 i-"sls lis .iiiMimiL' 1 
 
 riu- ailVorc.K-.- bol«.-e,. Hu- suk-s ,.| Ini.u-st ,i,ul nis.oiuit -nuluJin:; l,n.-„lor> .1 tb.iv is 
 oiK) uill slu.u oitlK-r a K'^.ii. 01 a l.^ss ^ .„, uill noti.v that lb. .u.on,,, ,s Kis.-J o„ •■ uso." It tlu 
 ik-bii silk- istb.-l.ii-.rtb.- us.- O.MS iiuMV. aiul .1 l..ss rosulls; it tlu- cr.-Jit sule is lai^.-i the us.- 
 pr.uhuos m.iri- ,iiul llu' JilK-K mi,- is a i,Miii. 
 
 l-AWIIMl-. 0\ IK\\s\^ 110\s \l--lla liX*. IMIUIM WH PISlOIM. 
 
 Kiik- papiT ,iiul wrili- up llu- .ui.'unl. 
 
 Sopl. 1. I'lu-ro is ai-oinu.laU.a intor.-sl 011 oui oiilstaiuliu.i.; iiotos S.v H- ^'T'- !■ ''■'''' '•'-'' I'" 
 r-,b.a!! S!;o.--, a!'...! 'or lni.-i.-st oil s.nuc S.1.711. Si-pl -"i, Ki-ii. i\ i-il .asb Ir.nu 
 
 our uoii.- la\of* 
 
 .■\. l.ilTiii lor bis uot 
 
 M;i 
 
 O 111 oil 
 
 r lav or l>j-S.iis ; a 
 
 Iso iuli'iost 111 sain. 
 
 10 dato Si : 
 
 .Si-pt. I... Si' 
 
22 
 
 CANADIAN STANDARD liUOKKKKPING 
 
 (...Kin \luMm-s ,u>loolS.,7..V".' Hk- Kmk .U ., .U-.ouul ol .S;.!,;. S.pl. 15. I'.,k1 >;,-.!- I,m- inUTcM 
 
 on morlKas;.' 0.1 -loiv S.-.. .;,.• ^q-"- '7' l''vp..i.l our ,u-lc S.-V7,S l.'\ 'I- II""h. K- .l,-v.M,ni 
 
 ,, inaliwitv Sj..;S. Sopl. iS. Kfcclv.'cl i'.i-li U-r inlcr.>>I 011 Ci. f. Hln!.;cll^ nxK'. Sij.im. ^>pt. -•)■ 
 r. IK'.M-apivp.iiil his lu.l.' in our t.u.M-. l-'.uo ol uol.. Si --..vS. Pis. ount $4. i-'- S^'pl.;". Hioic 
 is ;uvumul.,l.'.! on our nolo Imv or of W. Morrison, inl.usi +1, ;,■ Hiucnlorv I. li.il.nuv llu- .,. > ouni 
 in rod ink, ruU- :iiul lool. Il.mil in w.'rk lor ins|U-.lion. 
 
 uisii.rs 
 
 I0I..I l>.l>ils lusv .osl us| 
 
 I'li'ilils lusi.' proilnicil u 
 
 loss 
 
 iS.v..4S 
 ; ',. sM 
 
 TRADERS BADK OF CANADA 
 
 ///,■/,/ >/,/,/> attt-r date . ^ promise to pay to the order 
 
 p.iy.ible at /^h,/,/. ,/ ^ ,//////•>■ >, Interest at y per cent, per annum. Value 
 received. Due ////// , ./ /'/ • '^v/'/v/ /i /•, 
 
 \\\ liclls r.iv.ihk' is MK-unI oui urilUn i>hlii.;.ilions to p.iv nionov lo oiIkus. 
 
 i;ii i-s p\\\r.i I-: 
 
 Diinr, lin is V \\ \iii 1 . lui nil, liii is Ps\ \i-.i 1 
 
 Wli.Ti «■■ iv.l..in "ui unti.ii ..Miui -i..|i.i,\ III 
 
 Kcll M\\ jtuljlll |l.l,\lM.lll-. 
 
 \\ ii.-n Ih'^'iiiiimii; liiiNiiifs^ t.ir N.-lis .ni'l .\< < i-|it.iims 
 
 olllsl.lliillll;.'. 
 W'JM-iiMiu Miillfn mIiI j^iili< tils III piiv m"iH'\ ;ui' Issuril. 
 
 |,, 1,,, r.,11- ISv ,l.l,V>h.1, L..|.'.MM..I ' ' '-'l" IMI- l'.l.>:|l.l.-»ll'" — "■■'I. 
 
 h IS ,\i.ki)l Ir.Mn ;in ixaminalioii ol llu- lacts set forth ubovo lh.it tho croilil side ol Hills P;,v- 
 
 ihlc v\ill .iluu>s ho .iHoilod hrsi ; u 
 or \v\'opluiK\s. Ihis dilVoroiK'i- is 
 
 Iso tliut it IJK-ro ho a ditVore-uo 11 «iii lopiosoiil 
 Uriiiod a l.i.ihililv . 
 
 i'UI ttltlMU 
 
CANADIAN STANDARD BOOKKEEPING. 
 
 23 
 
 lA Wll'll ^ HI' ; K \Ns \i. 1 I0\s Ml lA' 1 1 M i IM 1 .1 .> 1' \ ^ \ I Jl K 
 
 Kuk' p.ipoi .mil uiiu' lip iIk' .Kiininl. 
 
 Skpl. I. IKi,'aii Inisiiio-. witli note OMlstaiuliii),' favor I'l' I'. M. Thirlw^.ll, Si J.S.w. ^^v■pt. 4, 
 TurvlKiscJ Mirch^iiuliso ou our lo J.iv Note. SjHo.i>,!. Scpl. 5. l...v. |. H Williamv note on .Kcouiit. 
 ■r'>r.4.s. Scpl. <i, MmiU- a parli.il p.i.MiKMi ol -fi.;.;,; on our note lavor ofe'. M. ■Ihirluall. Sept. iJ, 
 l.a\e M. -.in Hros., note lor .S.;5.-',i. in I'lili of aeeoiint. Sept. 17. I'aiil our i.. J.i\ note n. , ash, 
 fj,So.h;,. Sept. 1.1. Houylit MerehanJive 01) our 1 5 Jay aeceptaiice $ii>.vi.s. Sept. Jo. l'.in.K a-li 
 on our note, favor ol |. I'. \\ illianis, -f ;, ; ixi. 
 
 Ki^ri.i s^ 
 
 Total t'reilits (Notes Issued) 
 Total Debits Notes RedeenieJ ) 
 
 |(>7i.88 
 
 OulsianJini; Notes (l.i.ihilit>) f.'.lo.NS 
 
 H.il.inee the aeeount in reel ink. rule ami Uh>i. HarKl in work lor inspection. 
 
 TRADERS BANK OF CANADA 
 
 J1//1/1//. . f/u// //. / 
 
 ■Mo. J'. 
 
 ^ t //I /// i/ii // 1 
 
 IN COLLEGE CuBBiNC 
 
 after date 
 of . '^ >■! /')■/' /i >■ 
 
 payable at . //■,/,//•/ //i.f,,/ Value received. 
 
 Due .'//../ // /.'/ J- ^>- V//////" 
 
 promise to pay to the order 
 $ .'y ''.1 
 
 MX 
 
 f-3 
 
 i;ii.i s i<i ^ i.;i\ \r,:.i, \i. ^ 01 Nr 
 
 ji\ Hills Kee.'i\.ible ue ine.ni the uriilen i>bli!,'ations L>f other persons \o pay us numey. 
 
 Ull.l.S KlA i:i\ \ni.i:. 
 niin I. I>ii I s Kkl I1VAHI r. 
 
 I'kIOI 1 , iill I s Rk. I:I\ VliLE. 
 
 K..1 ,ill 11..I." ..r .i.v.-|i(iinei'» "il iilli.l. vilnn hi-^iniiiiij WIimi, a (Wltial |i.umont i» lliailf : aK.. «li.-ii .1ih|„,si-.I 
 
 l.u«ini-»s; .iN,. f.M- all iiul.s ..r .i.-|.iiM..~ -nl. ,if ..itliiT .it. afliM. .ir iH'f.nv nmturity. 
 
 •<f.|lll'lltl\ i-.-.-.i%.il iiil.i llu' l.iisiiu'ss. 
 
 M MM Mn' 
 
 i.n liilU M.-<-iv:ilil.-. wli.-Ti i-.r.-n.-.i. 
 
 (av.lu liilU l;.-, .ivalili-. wlii'ii .li-|H...il of. 
 
 From the above statements it will be observed that an entry must first appear upon the ' 
 ilebit siile of the aeeount : alsL> th.it if there be a difference "' in the account it will represent, notes 
 or acceptances .m. h.uul .nul b^' .1 Kesource to the busines,. If the bills have .ill been Llisposeil ol ihe 
 ulouiU will bal.nice. 
 
24 
 
 CANADIAN STANDAKI) HOOKKHKPING. 
 
 K\ Wll'l.l-.s or !K \\s \< I IO\s MlllllNi. HI I.I ^ K III I \ Mill \ii.Ol\l. 
 
 Kuli' p.ipi'i .iikI wnU' lip iIk .u. .mnu. 
 
 Sopt. ,;, Sold Harry l\irsoiis. iiu-ri haiuli-c on \\W iioti-, $75.Si.. Scpl. J, Ri>.i.-i\ >.'i.l Irom Hriuc 
 Ripkn, note t.> settle lii- aeeoiiiit, S,;7.Jii. Sept. i -■. Reeeiseil easli Irom II. Parsons lo appiv on his 
 note, ,rJ5.Si>. Sept. I), l!oni;ht note ol -^50, sii,'nei.l h\ E. II. Sleuarl, pa\int,' easli. i'4i.ii5. 
 Sept. 15, nisi-vuniteil H. Uiplev's n^>[^-. f,?;.-''!. al bank, diseonnt. .-f 1 . 1 5. Sept. Hi, Sold lieori,'e 
 Kidd, on his aeeeptanee, i;oods itnoieed al .■fiiO.S.S. Sept. in. Uoeeived 850 eash Irom H. Parsons 
 in full of note. Sept. j 1 . Houyht inerehaiidise and K'^"-' '" payment \'.. Stewart's note. f-,o. 
 Sept. 22, li. Kidd p. lid .TJs >^ash to apply 011 note. 
 
 KI'SII I • 
 
 I'otal Debit ( Notes and aeeeptaiues reeciiedi 
 
 (.'redit (Notes and aeeeptanees disposed ol) 
 
 18S 1^ 
 
 Notes on hand (Kesouree) 
 
 •f'71 ss 
 
 Pl.iee the .inionnt ol t .nirce on the eredil side in red ink. Knie and loot the account .ind 
 
 Itiind in lor inspection. 
 
 Prepare paper and journali/e and post the ollowiiij,' transactions, al'teruards, t.ikiiii; .1 iri.il bal- 
 ance .md niakins,' a statement of the Resources, Liabilities, Losses and (iains. (;i\e *. apital. Bills 
 Payable, Personal .\ccoiints .ind Hills Receivable, live lines each, C'asb and .Merchandise ten lines 
 each, Kxpense seven lines .uid Pis, ount three lines. Head your Journal-llay-Book uiili the 
 location and ilate 
 
 I.OlAIION, Mo\lM. Ill 
 
 •.Vt. 1, Ue^'an business with cash, $;,5ih). iVt. j. Leased store No. 115 Ki:-.L; Si. W . iI ..n 
 annual rental c>f !s<kX) payintr one month's rent in ,id\ance by chei.|ne. i.''ct. ;,, P.iid cash tor ollice 
 books .utd stationery, SjI). 75. Oct. ;. Knj,;aj,'ed L' H. Ciraham .is clerk at Sii per week. (Memo 
 only.) Oct. 4. lioni,'ht stock of nier, handise from I'. .\Lirshall \ Co., Windsor, on my ten day 
 note, 8i,075.j5. Oct. 4, Sold for cash one chest \ . II Tea 113 lbs. net at 4.'c. per lb., 5 Koxes Soap 
 (XI lbs. net. per b<i\. at .04c. a lb. Oct. (>. Sold 1,. II. Stewart, Oranfjeville. on ; count 5 bbls. 
 (i. Sui;ar. Net ueii;hts as follows: .'Ho lb-., .-73 lbs.. .-1,0 lbs., ;,io lbs., .■,S7 lbs., at .04"..c. a lb. 
 Oct. .S. Paid telephone rent three months in advance by check, Sij.50. Oct. n. Sold Russell Parker, 
 Slrathrov, on his thirty day note, ,-,o bbls. l''lour at S3 ■• .r bbl. Oct. 1 2, Purchased on account from 
 M. S. .Vrmstroiij,' \ Co., Toronto, fiercliandise. Invoiced at .■f.-,J3.4.'<. Oct. 13. 1-.. H. Steu.ut. 
 Orany-eville, complained that he wa ■ overchar),'ed on bis purchase of the i>th. '\o ailjust the 
 matter we allow him 1 7 of a cent a lb. iSee instructions on pat,'e H inuler Merc\.iridise.) Clct. i'>. 
 Pay our note favor of C". Marsh.ill .V Co. by check, $1,073.23, Oct. 17. I old ILimilton Hinf,'Ie, 
 (irimsbv, for c.ish nxi lbs. Currants at .oiijC. a lb., i chest Japan tea, iiK lbs. net, at 45c. a lb., 
 bbls Klonr at $4.73 a bbl. iVt. 17, P.iid clerk two week's salary by cheipie. Oct. Jo. Paid M. 
 S. .Armstront,' & Co , Toronto, by cheque, f i-'3.4.S. Oct. J4, Russell Packer prepaid his note of the 
 i|th, in cash. Discount allowed him .440. Cash received, $14.1.3(1. (See instructions under Interest 
 and Discount, paj;e 21.) Oct. J3. Received from I'.. H. Stewart, Itraui^eville, cash on account, 
 S:;i,2s. Oct. 27, Sold R. \\". Scott, on his note at ten days, 3 boxes Raisins, 13 lbs. net to the 
 box, at 1 -'c. I (."heese weit,'hini,' 70 lbs. net at i ic, 13 cases Canned (ioods at $1.(13 acase. Oct. 28, 
 Ciave M. S .Xinisironi; S: Co.. Toronlo, our note of $io<i at lifleen days lo apply on account. 
 
CANADIAN STANDARD BOOKKEEPING. 
 
 I\\ l.N rviRHCS. 
 
 l-^xpoii-o — I cU'plu'iif rem prop;iiil. .iikI ollii c supplies, 
 IKI \l l; \1, \\l i:, IH I. ;i. iM . 
 
 $1 17;, i><< 
 
 I s "O 
 
 I.. I 
 
 (.'apital 
 Ci.sh 
 Kxpcnsi; 
 Mdsc. 
 
 liilU r.iy 
 
 Hills Kc 
 
 I'.. 1 1. Stiwiix 
 
 M. S. \rmsiron14 \- I.'. 
 
 nisuMiin 
 
 37*^5 "" 
 
 I ^OT i|S 
 
 1 41 .-• 
 
 '" 
 
 .V" 
 
 4" 
 
 1075 
 
 -5 
 
 ' ' 7,-' 
 
 .= 5 
 
 Kll 
 
 4.S 
 
 150 
 
 (JO 
 
 "4 
 
 .s<. 
 
 ;-.i 
 
 ;i 
 
 --5 
 
 4« 
 44 
 
 .^-5 
 
 4H 
 
 liS;; si 11,^5 ; 51 
 
 Vi>u will lunv make oiil a stalemcrU of tlu- Inisinoss slunvini; llic Losses, I,,, ins. Resources aiul 
 l.iahilities in form as follows : 
 
 ■4 
 
 I 
 -1 
 
 e .ipil.il 
 
 r\ri;Mi:Nr oi' 1 ossi ^ wp i,\i\s. 
 
 NUiJianJisc C'r. Proeeeils from Sales 
 iu\enlor_\ (unsolj) 
 Tolal 
 |)i, 1. osl 
 
 (iain 
 INpeiise Or. Cosl. or outlav 
 
 Less liu CLilory 
 Iliseotint Hi. lost of money used 
 
 ■ nifferenee. Nei Ciain 
 
 \niounl iinesled 
 (iain added 
 
 Present worth 
 
 S.;i)i.4ii 
 I 17 ■,.">' 
 
 I.s.vst"! 
 
 I40J.711 
 i"7--.s 
 
 I s.Oil 
 
 ;irxi.(>o 
 ,!g.(>i 
 
 Loss, 
 
 44 
 
i 
 
 CANADIAN STANDARD KOOKKEHPING. 
 
 , I \ 1 1 \ii \ 1 o\ Ki mu Ui. i.s WD 1 I \i;ii 1 1 ii:s. 
 
 l.i.ihlliliv.- 
 
 (.■:i-.li 
 
 ICNpi.'lls<.' 
 
 IC. II. Sl.U.MI 
 
 KilU Va\. 
 
 M. >. Vrnislroiii; .V (• 
 
 l'r,.,'i 
 
 lin<.nl>ii \ 
 
 Aiiuninl he o\\ c^ 
 NiMcs on li.iiul 
 
 M\ uriltk-n |iri>iiii-i-> lU't \ <.t p.iiil 
 Anuninl I'li*.- iIkmii 
 
 DillVrciKc hi-mciii Ko-i'nrics ami I.i.i- 
 hilitic'-. cillcJ rrcsent Worlli 
 
 nillcriMu-o K'twccn Ko^oiirccs ainl l.iii- 
 hillliv- .<r IVosi-nl Worth, f;,5.5i(.i)i 
 \\l I'lVilil, f ;5>io.Oii 
 " .i.iin iuUli'J f VI.'" 
 
 I'i..-m;iiI Worth |;5-,(i.i.i 
 
 -477 'I** 
 
 1 5 I'o 
 
 117; I'O 
 
 41 15 
 
 .?7,i'i "1 
 
 100 00 
 :oo 00 
 
 ;,7;., "I 
 
 I. I.OMNl. 1 111. I.I.Dul.K. 
 
 At t Ik- ..-ml ot v-ach vcar it is cy-loni.irv in hii^incss to causi- i1k- ' (.'apital Ai\onnl in llu' 
 l.cilu:v.'i to -.hou tlu- I resent Worth ol' the |ir.>prietor by eli'sini,' into it llie N\l liain or ihe Net !.o-s 
 lor I he period as shown on pat,'e J.'^. 
 
 It is not neeessarv ' to close the aecomits u hii h show resov:rees arul liahilities as tliey simply 
 imlieate of what the present worth is craiiposeil. 
 
 Am aeeoinit whieh reipiires closini; owiiif,' to insuHicient spaee or emiiility of the sides, or 
 for ,iiiv other reason, mav be elosed al any time and the b,ilance cither brini},'ht below the rnlinL; or 
 carried forward to a new pai,'e as the circnmstanee would sin,'t;est. 
 
 (,rii)i: I OK I i.o--i\i. 1 lii: 1 rnt.i;K. 
 
 l'ollov\ini,,' the last aeciHint in your l.edt;er open an account lor Loss and li.iin. lonuiuiue 
 with the lirst account in your I.edj4:er follow inj,' Capital, which in this instance is 
 
 CASH. 
 
 Write in red ink on the smaller side (credit) of this account as follows -.In) October ,j i . A',- 
 Miiiri, , .S'-".v--.(y.V. It wiP be observed that these ri|,'ures represent the dillerence between the receipts 
 and expenditures. (A) .Next rule and loot the account as show n ^^n pa^'e JH .uul transter the balaiu e 
 ■ Resoureei helow the rulini; on tlie debit side, \\ritini,' in black ink. ' .\'.','. /, R,soiirn\ Sj,^yj.ij,-i. 
 
CANADIAN STANUAKl) KOOKKEgPING. 
 
 27 
 
 lAI'IAM-.. 
 
 l-,iilir upon Ihc tri'ilil -.iJi- of this ;u'COUiil the value of iho liui'iitorj, wririii; in rod ink .is fol- 
 lows : ((/) i)i/.ji, /in;ii/i'n\Si_^. (A) Then on the- snulUr siJe inciliiiof ihi- account i-ntcr t ho 
 ilittiTonco hctweeu the siilcs in rcil ink, write as follows : " Oi A .,'/. /.hva, (pajjc of I os- ,\ Ci.iin 
 .uionnt) ..V7-'. Ji. (1 I Rule- and foot tlic account as illustrated, transfer lnvenlor\ below ihc ruluii; 
 oil llie dehil side, wrilini; in blai k ink, .Wr-. /, hiviiili'ry. S 1 1^. (1/) Next carry the loss to the 
 debit side i.<\ the Loss iV liaii. \ccounl, wrilinj,' in black ink, Oi/. ,-i. /■.'v/'.Hic pa),'e o'' Mxpense Ac- 
 count ) Vy.'. ."i. 
 
 MI.Kl IIANI)|s,i;, 
 
 (.;) On the credit ^iiL ol this ..ccoiuil enter the Imentoiv, writini; in red ink. ()i f. _ji . /nvfiitury 
 Si.i-f.fiii, (/>) then on the smaller side (debit* record the difTerence between the sides in red ink. 
 Write as follows: "(h/.j/. (niiii. ' pa),'e oi Loss \- Ciain Account) SijJ.jo. (- ) Rule and foot 
 the account, I r.insfer the Inventory below the rulin^' upon the oppi>site side (debit 1 in black ink, 
 «iiiin^', Xii:: 1, /nviii/ory, S/.i^ {.fm. (1/) Next transfer ttie ijain to the opposite side credit) ol the 
 I .'s^ \ li.iin Account, wrilini; in black ink. ()(/. ,,'/. lA/.M. , (paife of MJ«e. Account .S' /,;-'.,;". 
 
 nil. Is I' \^ \lil.i;. 
 
 ((() Reciird on the smaller sije (ilebit) the dillerence between llu- ..ules, writini; in red ink. (A/. 
 ,,■/. I.iiihililv, Sinii. (Ii\ Kale and tool the account .iiul lrail^tel the balance (l.iabililyi below the 
 nilini; upon ihe opposite siiK- (credit) writinj,' in bl.ick ink. .\":'. /. I.uihility. Suki. 
 
 I.. 11 M i.w \i;r. 
 
 ((/I Ou \\w >inaller ~iile ol this accovuil (crediti enter the dillerence in red ink, (>i /. .,'/. Kisotirci', 
 S;i.^S. (Id Rule and fool the .iccoimt .ind brin;; the b.d.ince ( Resourcei below the rulini,' on the 
 viebit side, wrilint; in black ink. Xaw 1, A'iM'iinr, ..V,'/..i.V. 
 
 llll.l.-s KlA l.l\ M'.l.l. 
 
 (.;) 1 o close this account reconi on the -nialler (credit' side, in red ink. the dilTorence between 
 the sides, writintr as follows : — l)i/.;i. A'(A"«/Tr, .:'//. /,i. (/'I Uule ,ind foot the account and carry 
 below the ruliiii; .Mi the oppo--ite side the balance ( Resource), writir,;; in black ink, .\'.<;'. /, l<isni,rt,\ 
 
 M. >. Al'.M.'sl KONi. .V CO. 
 
 ((/I Write on the smaller (debi: I side, in red ink. as follows : -Or/. {/, l.iiihilily. S lun. 1/1} Rule 
 .nul loot the .account and carry below the lulin;.; upon llie opposite (credit) side, in black 'nk. 
 ^ l.iabililv, S litit. 
 
 ivstorxr. 
 
 (a) To ilose this .account record upon the sni.iUer credit) side, in red ink, the difTerence. writing 
 .1^ follows :-(>( /. ,'/, /,ii\,v (pa),'e of Loss .md li.iin account). .//. (/" Rule and foot the accmmt 
 and carrv to the opposite side K^i the Loss and tiain account the .iniounl of the lo^s, wriiini; as 
 tollows ; -Oil. ji, /tei-.i»«/ 'paije of the Discount accounti, .//. 
 
28 
 
 CANADIAN STAMiAKU HOOKKEF.FING. 
 
 1 OSS Wll >. \l\. 
 
 („) To close this a.vouni «riU'oi. the sm.,lk-. (dch.l) sijo. m r.J i,.k. Ilu U.lKrcncc, ;.- "- — 
 
 (>./. .,•/. (■-,/.//.// (patjc ori-..pit:.l acon.Mli. .V,,;.r„. (A) Rule aiul loot Itu' ;ucount a>ul tn.nstor 
 the dilVcreiKV to the .reUil si.lo ol the l-apilal account. Nvrilinf; In hl:uk inU. «'./. ,;/. W/ ^■.///- 
 (paije of the Loss ^iml (iain aicoiint). S^,-i/.'u. 
 
 (. AIM I \l.. 
 
 ,„) lo close this accoiMH write on tnc smaller uK-hil i mJc. in reil ink. the dillerence, as 
 tollovvs ;-(>.y. ,,'/. /•/■,■.«,«/ ItW//,. vV,;..,-,f,;.6,. (A) Rule and loot the account and hri.ij,' the I'reseiil 
 Worth belo« the rulin- upon the opposite credit i side, «rilinu in Hack irk, X.'V. /. /V.v, »/ llWt/l. 
 
 ■•<.l:\ ;</■'"■ , , i t 
 
 \ our ledK'er is now closed and the C'apilal Account lias heen made to show the present 
 worth. The e.|nilihrinm ' ol the ledger has not been disturbed bv the process ot closing', as in 
 everv case where an .unount has been entered in red ink .. correspondn,,.: amount has been recorded 
 upon the opposite side ot the s;une account, or cUc lr.M,-.|erred t ,' .he opposite side ol some other 
 .icco'.ml !n black ink. 
 
 I \l'l I Al.. 
 
 l>, I !i IVesenl Worth * 
 
 ;.s.;<i "I 
 
 .>.s.>' ' 
 
 Kl — 
 Oct. I 
 
 ,1 Net li.iin ' 
 \.,v . I Pie-ii'l Wortti 
 
 ,;,, >>i 
 
 l \sll. 
 
 I' I — 
 
 4 
 '7 
 -•4 
 
 i5is) 
 
 .V' 
 
 (■5 .S5 
 
 14" .s" 
 
 ;,7.S|; <ii. 
 
 31 Resoiuce* 
 
 1 2 50 
 
 i"7.s -'.s 
 i.S 
 
 -177 '»« 
 
 ;7,S5 iK) 
 
 Resource 
 
 -'47 
 
 l;.-.l ink: ;ll«. 
 
 *■ IV'iu-ii fimtin^-. 
 
CANADIAN SIANUARD Bu .'KKKEHING. 
 
 i;xpi;\sK. 
 
 i\i. 
 
 \i'\ . I [nv L-iiUM \ 
 
 Oi-.. .11 InviMilnry 
 
 ;i I, OS- • 
 
 >o7 15 
 
 M! Ki II WniSK 
 
 
 1 1075 .^^^ 
 
 I i- !l' 
 
 \.i\. I liucrUi'iA 
 
 l.^.^^ '■' 
 
 117; iKl 
 
 I I 
 
 .W In\ontt>r\ 
 
 1 (■: 
 
 Nil 
 
 1 1 51 1 
 
 
 1 '.3 
 
 ■"^.s 
 
 1 ti 
 
 45 
 
 I I 7 ; no 
 
 1 ; ;^ oil 
 
 O, I 
 
 ;] l.i;ihilitv 
 
 isii.l.s r\N \i;i 1: 
 
 " i'>75 
 
 O.!. 
 
 \.i. I l.i.ihililv 
 
 I 1075 .'5 
 
 i!i'<l ink : .iImi ill all rtllini.'-^. 
 
 I IVn.'ill.M.li.i^''. 
 
0>l. 
 
 K.^.' 
 
 CANADIAN STANDARD BOOKKEEPING. 
 I-:. II >1 I V\ \lv r. 11i..iii;vm1I>.-- 
 
 ;i KcM'iiu 
 
 i' r^ 
 
 OvI 
 
 K.-,- r. 
 
 r.ii.i> KiA 1 IV Mii.i';. 
 
 I I il' 
 
 O.x. .-, 
 
 (I t^ 
 
 1 1 t5 
 • Ml ! 4S 
 
 O.' 
 
 ;i l,i.ibilil\ 
 
 M S. \KM> I ROM. \ 11^ 
 
 1 • -5 4« 
 
 i\t. 
 
 l.i.ihililv 
 
 DIM vM N I 
 
 ll, t. ;l 1.^ 
 
 M 
 4 + 
 
 Hi-iliiik ; 111-" "1 ill "ilii 
 
 I'.ncil ftMitiiu 
 
CANADIAN STANDARD BOOKKEEPING. 
 
 31 
 
 l!xpoii-c 
 ;i Disiiniiii 
 J I Cipilal 
 
 I OSS \ (, \|V 
 
 Ml - 
 
 I VI. 
 
 44 
 
 Ml '" 
 
 ii Mil^c 
 
 IK I III 
 
 ;;liMlor Illi- 
 
 I)K. 
 
 |i>'ii);lit i>r 
 Koii^'lit or 
 lost. 
 
 l\'st. 
 
 (/'I In 
 I.I Aim iiv. 
 Kivcivcd. 
 UcCi'tvod. 
 Kiili'diud. 
 I lu) n\w. 
 I.iiihilitics : 
 
 hiisiiK' 
 
 r\i;i.i HI si \i\i \Kii-;s. 
 
 llio fi>llii\viii>; iiicounts iillcr the Inventories li.ive been iuKleil il llie i/i/i// siile he llie 
 ilillereiiee is .1 Loss ; il the 1 rnfi/ he the ),'reater the ilitlereiiee is a li.\is 
 
 Cost. MerehiinUisc. SoKl or I'roilueed. 
 
 Cost. Keiil Kstiite. Si-UI or I'roJiieed. 
 
 Kxpense. ProJiieeil. 
 
 Interest ;»nU Diseount. rroduccd. 
 
 ilie rollowlii^; .uviuiiils ;i i/i/)if exeess shows :i Risoimi:; .1 irtiiil estess ..iunxs ^ 
 
 It ^ oninuiKin:: 
 
 Cash. 
 
 Hills Keeeiviihle. 
 
 Hills I'avahle. 
 
 Persons. 
 
 Capital. 
 
 Paid. 
 
 Disposed ol. 
 Issued. 
 We owi . 
 Kesoiirees .ii , 
 business. 
 
 l(il>.e>-) Peline InU 
 \\\\.\\ Mill llie dill 
 
 |I..S-lK| 
 
 \ Wli. 
 
 IJL l.S 1 10.\s. 
 is Interest and nisioiint aci oiiiit ilebilvd .' When credited ■* 
 
 ereiue slio» 
 
 (71) i^raw up a note in la\ i>r i>l' I II 
 
 ,d (.-. 
 
 lor ?-■; I.S at 
 
 .;o da>s sif^ned hv W. H. Kiii),'. (;j| What x'ill Kinc eall this paper i (7,;-74) When is Hills Payable 
 iceoiint debited:-' When credited y (75) Wlial will llie difference in HilK Payable alwa>s represent i 
 7"! Draw a note lor #4J.-'5 in I'axor ol Ci. W. Marl al m days, sii;n il ■ \ I Dewar"; what is this 
 p.iper called by H.irt t (77-7.S) When is Mills Receivable account debiteil and credited.-' I711I On which 
 side ol Hills Receivable will an entry lirsi appear - (H<>i What will the difference be called;-' (Ki ) Ciive 
 
 lauis w hen i^.iins are 
 
 Ihel; 
 
 rt,'e 
 
 nunc tor ditlereiue between I. osse- and Ci 
 
 dice between the Liabilities and Resources called)' iH;i How ^^fIen aiv the 
 
 l.i>sses and liains usuallv closed i 1S4) Into what account are llu-y cic 
 
 (Sj| What is the dillc 
 
 d .- (.S51 Why 
 
 accounts showini,' 
 
 not the 
 
 showi 
 
 inj; Resv^virces .1 
 
 lid Liabilities closed each vear .-" (K(i) What is usuallv done with 
 
 account whose sides are ei.|n.d .-' (><7) What name is f,'ivi 
 (S.S) What do you expect the difference between the side- 
 
 difference between the 
 
 .<r I-: 
 
 ipei 
 
 use account to show 
 
 - of C.ish .' 
 ■ 81.) What 
 
 .Merchandise account likelv show- alter the lineiitory has been included with the sales 
 
 (ito Into 
 
 >hat 
 
 iicconnt IS 
 
 Loss 
 
 d ( 
 
 lani accou! 
 
 Il .■!.....-,l 
 
 11 i Wh.ii will I', 
 
 lit show :il lilt 
 
 clos?; 
 
 .'I the vear .il'ler llie Los 
 
 ,vl Gain accouiil has been brou 
 
 u,i;lil 
 
 (i|ji Docs the closini,' ol" the 
 
 l.cd:;er ilistiirb iis 1 
 
 >.|uilihi 
 
a 
 
 CANADIAN STANUAfl) l«HiKKhH'lNO 
 
 III >l\l» I K \,N> \l I K>.\.s I 1>K IWIAKN. 
 
 Hi'lorf writing; up the iiuMtU'i.iiul 
 
 .1.1 U.llowlUK. lu'.iJ the Joiirii.il-IVi; -Kiok, «'»'"'►.' >""' l"i">'"" 
 
 .iiul il.iic ol lH),'iiiiiint; biisiiu^H. 
 
 (Si llilk-nl I iv i;.i 
 
 I.Ki.vriKN. J,\si AKV J, ri) 
 ill .1 I'.i'.h C'.ipilal >i|' f i.v«i. 
 
 l.iMsi.a -l.-rc So. -s Kroiil Sirikl .il ,i Marlx n-ntiil ol $•«»•. (Mvm.i. in Day-book ) 
 
 ). It.'iii;hl ol David lloskiiis, ToiiMilo. lor i i«li ,».V' >J«. IViiit at 
 
 li.lal piirtl.aso f ^J.;,. Svo Joiiriial-Da)-Ho».k lor lorm I't iiitr\ . 
 
 jTS mI-. liin>;hiini ai "K- 
 
 I i:i> mIv Tabic l.iiu'ii al JJ'-- --4 .^J""- 
 
 f J. Iloiiuhl ol i'. K. M^l.'lllloll^'ll■ lliimilloii, on aiioiiiil i.V 
 
 lash'iuTi' at .(5C., .;i"i >il«. W. Collon at !,^:. Total punh.i^i- f idi.Hs. 
 5. I'aiil ri'iil lor Jamiar> in ia-li I.V'. 
 
 I'aina^cil I'lius. Dav is as 
 
 lIit1< al a nioiitlilv salary iil $tn. (Momo. omI\ ) 
 
 Is. IVim al <K., 4.S mIs. I'ablo l.iiKii .11 ,,i I >•'• 
 
 - Ill W. Itnvks, Sarnia, l>'r cash, 1 -'i vil 
 sale *.('>. 
 M. Solil A. UlamharJ, ll.iiiiiltoii. on acci>unt 1 1 -• >i.ls. iiiiiKham .11 1. 
 
 -S vils, \V. I'olton at 
 
 111., :i > 
 
 Js. I- 
 
 al \2c. Total sale |jS. .-ii 
 
 It.niiilil ot D.ivid . skins, Toronto, on aciouni 75 yds. (.■|n.Kliaii Twivd at y^>:.. 1 47 yds 
 
 I >.tlni at 
 
 Tol.il piiti li.ise f 11 
 
 I.'. Sold |. \V Wisii-rvilt, London, on aiioiiiit .-5 mI^, *. .m.iMt. 
 
 I.incn at .V>i-. Total s.ilc I4J.1K). 
 15. I'.iid Kcid Bros. «; C'o., $.{<•• 50 cash l.>r office books and snppli< 
 1;. lioiiL'tit ol'S. T. Willis, Ott.iA.i. on .icconnt 1S4 yds. I'ri-i' << 
 
 !17 yds. \V. Cotton at nc. Tot.il purchase .f7i. 
 
 lis. Triiit .It 
 
 ,K I'iMe 
 
 il>, i .ishincre .it ;7C. 
 
 ;.s \ds. liinuhain .a 1 ii. 
 
 Sold \ Blanchard. Hamilton. I'n acci'unt iSj y 
 
 1 1;'1 sale ^^ •-(.■I''. 
 Paid f. R. McCnlloii».'h. cash fSo.i)', one-hall amount duo him. 
 To-dax we heard from S. T. Willis. Oltavv.i. to whom we had complained leKardii.j; over- 
 
 char).'e in our pur. I> 1-. ■-! il- i^ih- Mi Willis allows us ic. per yd. on the lashmere 
 
 K<ui;ht. 
 Ucceived Iri'tn A. Hl.uu li.iid. on .iccouiit cash f.-ii. v**. 
 Sold J. W Westcrvelt. I.on.lon, oi\ accium 
 
 ds. K. S.ilin at 5 J 
 
 IJT vds. Cashmere al 
 
 4.s'^^- 
 
 Total s.ile .*.S<..: 
 
 Paid S. T. Willis cash in lull of account .f7o. iS. 
 
 Keceixed c.isli $4j.im from J. W. Wesiervelt tor his purch.isc I'f the 1 -•th. 
 
 Paid the clerk liis s.ilary to d.ite, »J5 cash. 
 
 Sold .\. lilanch.ird. Ilamillon, .m account 1 J ;, \il-. W- loll, mi .11 7- 
 
 .It 4 ;c. lol.il s.ile }^•,■ I'l. 
 P.iid n. II. 'skills cash $75 on account. 
 
 ,s; vds. C.islunore 
 
 I WIN lOKII-S. 
 I. opv these Imenlories into your journ.il-l'.iy-hook. 
 
 T.v 
 .'Idse. in slock ; — 
 
 .Sc V 
 
 lis. tiiiiL'h.iin at .<>i .V'.s .\ 
 
 Print 
 T. I 
 
 men 
 
 •4,s 
 
 ds W. Cotton al 
 V'. Tweed ■' 
 
 P. Sali 
 
 Ii*-. •' I'ashmere " 
 K.xpense : -OlVue hooks :ind supplies $15. 
 
 T.<l:il 
 
 Ivule and lool llie Joiirna 
 
 l-|).i>-Hook and have work approved picp.ir:ilor> to postint;. 
 
CANADIAN STAN I >A I' I) ISiXlKKEEPINO. 
 
 J3 
 
 I'OSTIXti. 
 
 Ipi'ti optiilii),' iiiviMiiil* ill V"" li'Jk'''' K'*'' I'apil^il itiiil i'll IVrsoiiiil iuv»<iinl» iMivhiill pa^fv, 
 Miuliamlisc une piiKC, I ii«(i i>iic pam' itiul Kxpcioi- lwi>.lliirils ot ,i piiyc. Alwajn ijl»c itJJrcKs of 
 IMTs.'ii.il .uiiuiiils ill IcilniT aiul imliiMtc Ihi- year in '•mall lij;iirc< alH«\i' the nuinlli. 
 
 I 111- pii'iK-. Ill pii'.tiiii; liinint; been alre.ulj miimlclj explaiiieJ it v\ill i e umiivcwary If ajjaiii 
 ^;ii iiilo llie JelaiU. 
 
 NiMi are iinu l" iraii-Ui llie work wrilliii up in Ihe Joiirnal-l)ay-H«>ok lo the I.eJ^'vr. ShotilU 
 .ii\ dilticulty arise, refer lo pavje i.'. 
 
 lUI \l ll\l Wi I 
 \ller the work has heeii carried lo Ihe I.cJk"' "JJ '">■■ different aecoiinis in small lead pencil 
 lij;nic- ilose up to the last ileiii and arraiijfe in Tiial llalance form as below '. When the lOi'l- 
 in^'s ol both sides >it an account iire equal, it max be omitted from the Trial Miilance, as in the case 
 I >- I Willis. Kiile his accniint at once. N'ou will K- eApected to do this whenever an account 
 hal.iiiceN. I»c. not wail until the end i<f the ir. mlh. If Ihe account balances ul itself omil the sin^jle 
 lilies and rule the double lines as usual. 
 
 TKl \l ll\l \\l I . 1 \\r \KN j-i. iM 
 
 l..|- 
 I 
 
 I'apilal 
 
 fash 
 
 l>. Iloskins 
 
 Merchandise 
 
 C. R. .McCuIIoukIi 
 
 A. blanchard 
 
 l^xpense 
 
 1. \\ . \Veslcr\elt 
 
 f«S 
 
 -•( 
 
 .;i»> 
 
 .»3 
 
 75 
 
 IK) 
 
 '".? 
 
 2U 
 
 jHii 
 
 - s 
 
 -••m 
 
 4.5 
 
 s 
 
 
 Hil 
 
 ■"^-i 
 
 .s« 
 
 .U.S., 
 
 t- 
 
 .\ Trial Balance is not an absolute lest of the correctness of voir work. Vou may have 
 made mistakes in calculatinj;. " ioiirnali/iiis,', or oiiiiltod an onliro eiilri niul \.Mir trial bal .lue would 
 ncxcrtlieless balance. 
 
 l.KkOKS IN IRIAI. li.\l.\\(.i:s. 
 
 If the debits and credits of the Iri.il Malance upon the hrsl trial are not equal, Jo not become 
 discdura^'cd, for a wstfiini/ii search will always locate the error. 
 
 Much lime is spent in searchinj.; for the mistakes which, when found, j;ivc evidence i>f tlie fact 
 that it was not a I-". ': of knowledge but rather lack of care in performiiijj Ihe work which occasicned 
 the trouble. I'o * made tijjures .md the nejjlect to keep units under units and tens under tens, 
 etc., occasion main mistakes. Knowing' this to be a fact, the sludenl nuKi be careful and accurate, 
 ciiltivatiii},' also the habit of neatness in all clerical work. 
 
 The following ' siifjj^estions may prove of use when ihe Tri.il l!.i!.iiice does not balance : 
 
 I onlv a lew cerus mif,'ht be lound in Interest or Discount, or in the omission of the 
 
 \n error o 
 
 po 
 
 .tiui; some amount. 
 
 If tl 
 
 ic anioun 
 
 t out of balance is exactlv $i.( o, !f lo.oo, $ioo.cx3, etc 
 
34 
 
 CANADIAN STANDAKO BOOKKEEPING. 
 
 llu- iTior i^ llkcl\ in iIk' .iiUlilioii. Il llu' ..iiuninl mil ol hal;iiuo i> aiii^ihlc In •!, thi.- error m:i\ ho 
 iMuscU bv the tr;iiispoNitivin of fi!,'iMv^, .i-, 7.; p-'Mcil .i^ .;;, «i\c> r'lM.- U> ,11) error ol' ,;i). which 
 aiiunuil is ilixisihlc In 'i. 
 
 J. lio over Ihc .iiUlitioii ol ihv 1 1 i;il H.il.mcc. 
 •,. l\evieu iIk- .uMitioii ot llie l.eili,'or .leeoiml-. 
 
 4. Sec Ihat tin- fooliiiiis ot iIk- ililVereiit .ii.i.oiiiitN li.ivc Ivon eorreell) I ran-teneil \o llie Trial 
 Halaiue sheet. 
 
 ^. See Ilial .ill previous h.ilaiiees .uul iinenioil>> li.ne Iven .orrevlU bioin;ht ilowii heloH ihe 
 niliiii;s. 
 
 ti. Rexie« llie posiiiiL;, pl.ieini.; a elieek inaiUllui- ^ in llie leJf^er, opposite 1 he aMioiiiiI exam- 
 iiieU .iiul toiiiul to be eorreet. If alter eompletiiii; the eheekins; .111 item is loiiml wiihoiil a eheek 
 mark it ina\ be LOiieluJeil that an error e\is|s in i-i>nneetion with that particular entry. 
 
 Ne\er review the postini; without plaeini; liU- eheeU ni.uk in the Inker, .is .i -iniple ex.mi- 
 ination ni.i> not vlisdose the error, tor >ini e.u'nol be certain th.it all the ;t. ills h.i\e been es.muned 
 unless the cheek in.iik is u^eil. 
 
 CitRKlA TION 0[' 1;KRi1U>s 
 
 It an error has been made in the lnH>k ol orii,Mn.il eiitr; it may be correeleil by a cross 
 ioinnal entry acco.np.iuicil b\ .1 lull evplanation. In most cases, however, il is prelerable to rule a 
 siiiLTle red line lliro.ii;h the incorrect hi,'uies .mil pi.ice the corr li>;ures over them. Never era-e a 
 record in the boi'ks ot original entrv. In rnliiiK ont incorrect liifiires alw.iys make the ch;ui-e in 
 the book ol origin. il entry belore cliani^ini; the amount In the ledtrer. 
 
 sr\ri:Mi-;\ I ^ 01 i iii. ia's.>i ■- \\mi,\i\> \\ii ki -st^ IvU.-s \\n i.i \i;ii.i i ii-;s. 
 
 A statement is now to be made ol' the month's wo'k ui loriu .in i,>IIous : 
 
 srxri.MINI OV LOSS] s wn i \l\s 0\ IWl \KN' \i, m . 
 
 l.,>.-s. ti.iin. 
 
 Mds 
 
 l-^xpeiise 
 
 C'r I'l o, c^ viN i I out N.iles 
 liuentory iSiock on li.iud) 
 
 lol.i! 
 Dr. I oM 
 (iain 
 
 l>i-. lost or outlay 
 Inventory (Supplies) 
 Loss 
 nillerence Net Loss 
 
 i7,s.,S,; 
 44.^-!" 
 
 13.00 
 
 1- 4'> 
 
 (.'aiiital 
 
 .\mounl invested 
 Loss tiediuteil 
 
 it Worth 
 
 -■4.s7..si 
 
CANADIAN SIAM)AK1) BOOKKEEPING. 
 \ii..mi:m OI Kl-.sOl IU I.> \M> I I M'.II.I I ii.>. 
 
 3S 
 
 P. lli.skins 
 
 AmiMiiil roicivcJ 
 
 $.><xi5.J4 
 
 linl.i 
 
 '>;litl iMit 
 
 Ir. ~iJc 
 
 haiiJ 
 
 iidcbti'Jii>.-» 10 him 
 
 |)r sulc, ln-< iiuk-htodiK'^N to 
 
 Hi II. 
 
 rciK'c wc in\o 
 
 liini 
 
 k'hli'iliK-.v to hii 
 
 i". K. Mct'ullouf^li C'r. siilc, i>iir iiuk- 
 
 Pr. -ilk-, lii- imlolitciltic 
 
 lil.iiuli.ini 
 
 I, W. \\\-slcrwlt 
 
 \kls 
 
 Pilkromc « i' mvc him 
 
 Pr -ilk-, his iiulililotliK-ss li< u-. 
 I'r. •.iilc, our iiKk'htcJiicss to liim 
 
 Pifl\.Tl-ll» I- he i-'Wi.-- 
 
 Pr. silk'. l\i> iriik'hli.kh'.i.'>s to us 
 
 I'r. -Ilk', our 1 
 
 iKk'lMi'Juc-.- to liim 
 
 PilTi: 
 
 rviKe he owe- 
 
 lii\oiilorv 
 
 In\ iiilor V 
 
 im..'^^ 
 
 ,„S. ;j 
 
 Pitli' 
 
 IviUicn Ki'-ouri. 
 
 k1 I. 
 
 bilitios I rrc-ciu W'orlhl 
 
 ;i t 
 
 t7S ,S,; 
 
 -'S .-.I 
 
 No 'l.i 
 
 -4.s7 51 
 
 -•5111, 
 
 Po not Jose any ol the aceounls in your k-ili;'-'' cxi-eptiiit; those th.it may balanee. 
 
 l>ri:MIONS. 
 
 (.,;! When takiui; a I'li.il Hal.inee what is dofic uilh an .iceounl the sides ol wliieh ,iie ev|ual .■' 
 
 i in eak-ulaliii),' and iournali/ini;, or errors caused by omissions, .iMeet a Trial 
 r Trial Hal; 
 ■ iiil Supposing; the work of pos 
 
 > ,(1 How w.Hikl errors in ealeulalin),' 
 
 li.ilanee .- |.|.sl If \our Trial Halanee Joes not prove, what steps would you take to iind the error :■■ 
 
 isiini; has to be reviewed, what would you do to make sure that all 
 
 Items ha 
 
 ..'xaitiined ;* v 
 
 .;. Wl 
 
 ,irs h.ivc been foi:nu, hou would you correel them 
 
 ■<) 
 
 What does ilie dilierene. 
 
 between the Isest 
 
 i>urees am 
 
 I Liabilities show 
 
CANADIAN STANDARD BOOKKEEPING, 
 
 iu>im;ss rK.\\>\», I IONS roi^ i i.nki \r\ 
 
 Ik'.al \inir |>nM iwil-H.iN -Himk .in in J^iiui.ir) 
 
 1ahaiio\. I'l 
 U>Mii;lil ot W. J. ili.iv^-, W.K-Jsiock. Oi\l. 
 
 r.Ki \m I, i< 
 
 ,'11 .ii.'i.iniiit 14", y 
 
 lis. lliiii;liMin ;it r : 
 
 -■l.-, i_^^ Ml 
 
 IViiil .11 7'.^.. i-"5Vi.l'>. I''- Siitiii at ii5>'. ( 
 
 111 all caU'iilallons, il tho Iracliim is one halt or 
 
 nunc aikl anolhvi- iciit. if lcs> than iMie-halt\ciu dlM-aril il.) Total piirihasi', $1111.711. 
 
 Sold \V. Hrooks, Sainla. Onl., on aiiOiint, S- mU. Print ;:t i»i.-., 1, 
 
 a--, W . fottiMi at 11 
 
 43 \iU. !■". Satin at 4K 
 
 Total sale. $- 
 
 Hoiii;hl ol n. Ilo-kins. Toronto. Out., o\^ account, 2^5 
 C'asliincrc at 55c., Total purchase. $ 
 
 lis. 'Tickilii' at 
 
 711'.. Vlls 
 
 00 cash i»n account. 
 
 P.iiJ r. K. McC'ulloui,'h. 555. 
 
 Sold 1. W. \Vcsicr\clt. London, Out , iKi >ds. Tickiii),' ;it J<)C., 4S yds. (."ashnicrc at 44c 
 
 W. (.oltc 
 
 Total s.ilo, $54.57. 
 
 Received cash on the sale $.'4.57. H 
 
 >ii .iccouiit. ^ liarije i 
 
 hari/e (Or. i purclia 
 
 ir lor '^:o an 
 
 .1 cash li<r SJ4.57. t.'iedi! Mi 
 
 $54.57 or char.ije purchaser lor $54.57, crcditlnj; .\ldse. tor 
 and credit purchaser for $^4.57. 
 11. P.iid Water uid tias rates in cash, $1(1.50. 
 
 h.triie sum 
 
 , then dehil cash 
 
 ds. C. 'Tweed at tnic, 1 yS \tls. T. I, 
 
 Received I'roiii A. HIauchard, cash $55.. -5. 
 Hovit;lit of .\. Wilson A: to., Pelrolia, Out., 1 .'5 y 
 
 5;c., 175 i W. Cotton at He, Tot.il purchase, $ . I'.iid cash on the purchase, $75. jo. 
 
 (See l-'eh. 5 lor form of entr\.) 
 Sold lieo. Melton, Thorndale, Out., on his note at 5 da\s, 45 yds. i;ini;liam .it 15c., 75 vds. 
 
 (.ashniere at 115c., S7 vds. 'T I.inen at 55c., Total sale. $101.(11. 
 
 lioui^ht of S. T. Willis, (.tll.iu .1, itnt. . on my 10 day note. ii5> 
 
 ds. !•'. Saiiii at 
 
 liinyham at iic, dS vds (.ashmeri. 
 
 at .?5c., Tot.il purch.isc, $ . 
 
 Paid rem I'f store lor one month, $5o.<Ki cash. 
 
 Id. lt.i\e W. |. l.'li.ne (iiy no 
 
 te at -•! davs for $75.<x> with interest at the lei,Ml rate. 
 
 iiousjhl ot (.'. R. .Mel 
 
 ulloui; 
 
 h, Hamilton, 1.;; \ds. Prim at 
 
 ds, (.' Tueed at 
 
 i.i.s'j .'"•''■■ ^^'- *■'"">'(' ■'• .s^'-' 'r>'l-il purchase. $"7. 74. I'.iid -ash ,111 :iho\e, $45.74. 
 
 H.ilaiice on account. 
 ui. Sold W. Hro.iks, Sarnia. .S5 yds. 'Tickiui,' at J7C.. (17 \ ds. Print .U nc 57 yds. T. I. men at 
 
 4JC., S^ \ds. W. C'ottiin at mc. Total sale, $ . Recei\ed c.ish on ahove sale, $.'5.00. 
 
 Balance on account. 
 JO. Received cash. $101,111, Ironi tieor);c lieltou tor his mile of the i.-th due lo-da\ . 
 jj. Paid n. Iloskins cash, $S.>.5(i. on accouni. 
 JV Sold lames Hunter, for cash, 1 10 yds. 'I'weed .it .S5C. 
 J4. liou^ht of 1. 1.. Dune. ill, on ni> ;o d.iv note, uitli interest, 711 \ds. tiini;h.uii at ij'.>.. 11" 
 
 yds. I.inen at 45c., TiMal purchase, $(11.70. 
 Ji. Received from I W Westervelt, on account, his note at 15 days with interest, $ii(i..'7. 
 .■7. P.iid clerk $.'5. 00, i.isli, in full for salary. 
 jS. P.iid S. I'. Willis c.-ish, $71,117, lor my note ot the 15th iiist. due to-da\. 
 
 ■ \ii| I I ii;i-. ..llurwi!«-»|i<iiKi'il iiit<'n«l xillU' rtikiuml iit .\ . the '>•((« I nit e ill Caiiiiila. .>i> iiiiiu 1 mIi.u 
 
 mil- IS ii-.il. :iti."i il.oi' will Ik' ■ Mii-iHfr.'il 11 yiiir. 
 
CANADIAN STANDAKD BOOKKEEPING. 
 
 37 
 
 l\\ KNIOUN'. 
 
 Mdsf : \\i su-i U shcL'ts. S7S4.0,; 
 
 Alter 
 
 lU-iiii^; iIk' loifKoiiii,' 
 
 trans.ulionN in ymir JiniriKil 
 
 -na\-l!v<ok, aiKl hclorc prlU■ocJin^' to 
 
 I and i-siKil iliiriui; 
 
 draw lip on foolscap paper the notes receivei! 
 
 l-\b. IJ, 15, 111, .'4. 25- <^''>-' ''"■ni of note on pat,'e 
 
 the month, on the followhi},' 
 
 a.ile 
 
 |>,i\-|fook and the live 1101 
 
 Have teacher approve Journal- 
 
 tes. Rule and loot ) oni Journa 
 
 l-na\-l!ook. 
 
 I'Os 1 l\i. 
 
 The I 
 
 I an-,activ>n« 
 
 lor Kehi 
 
 rnary iieini; 
 
 beinir a eon 
 
 tinnation of the work of Jannary the same !edi,'cr 
 
 lieaJiiiils will be nsed. Commence yonr postnii; npo 
 
 the first vacant line in c.ic 
 
 L-h acconnt foUowinii 
 
 the last transaction in |aiuiar\. 
 
 Hive Hills Receivable and Hills Payable one 
 
 half pafje •■ach and any 
 
 personal accounts onc-i|uarter pa^'e. 
 
 After completiii!; the posting ad 
 
 Id 
 
 fKI \1. 1!\L\\(.'K. 
 
 nail lead pencil tii,'nres the wo 
 
 rk ot Kebniary to the 
 
 larv pencil footinijs, and 
 
 .1 carrv the results to the iria 
 
 1 balance sheet, afterwa 
 
 rds make a statement 
 
 M 1 
 
 id Resources and Liabilities, f.ain on the two niont 
 
 ,osses ami liains aiul 
 Rule oil any accounts that balance. 
 I'lie dillereuces of the I.edf,'er Accounts .ire 
 
 hs' tradiuy. Si><<i. 
 
 as follow 
 
 I r,.dils l.iriier 
 
 (.'apital, Sj. V'xi ; 
 
 |1 lloskins, $<!.• ,!ii; I" 
 Hills Payable, $!;,(.. 71). 
 
 R. McCiillout;h, f47.>i,;; W. J. Chave, .f;5.7" 
 
 A. Wilson >t Co., $K7 
 
 Debits lari;er 
 
 Cash, $.Moi 
 
 Mdse.. $.;iii.7i ; \V. Hrooks 
 
 ri.jS; Hills Receivable, liin 
 
 \. Hl.inchard, .■fii>.4<i: K\pense. .f-'o;,. 
 
 Iain's Wr .\IN XCCOl'N fS C 1.0Si:i1. 
 
 Kollowint; the last .iccount in xiHU 
 
 l.edL;er 1 oen .m .iccounl lor l.o- 
 
 d Ci.iin (leavini; 
 
 -quarter of pat;e for it), to which the i;.iin 
 
 on Merchandise and loss on Kxpeuse are to be carried. 
 
 This .icconut is 
 
 L-losed into C.ipilal. 
 
 MI-KCll WDISI-; 
 
 Place the Inveiitorv on the credit side in leii 
 
 I ink, .UKI I, 
 
 the sales and record ihe ditTerence upon 
 
 I lie smalle 
 
 Her side, also 
 
 red ink. Rulv and foot .iiul 
 
 .1 transfei the Inventory 
 
 below the niliui; and 
 
 ihe liain to the I.oss .iiid li.iin account Rcmciii 
 
 Ivr 10 place the folii 
 
 K\i-i,\si;. 
 
 To balance the account place upon the smaller side, in red nik, ilie loss loi the period. Rule, 
 >i>,M and transfer the l.oss to the proper side if*'"- Loss ,ind Ciain ,iccoant. 
 
 i.o>> wn t. \iN. 
 
 This .account now evhibits on the left side the losses .uul on the rit;hl the i,Mins. [o close, place 
 Ihe difference upon ihe smaller side in red ink. Rule, foot and u. Ulster 11 lo Cipital Account. 
 
 caphal. 
 
 The net i,Miii h.iviiiK' heeii brouKhl into this accouul, ii will now shou the Pres^ni W 01 ill. lo 
 b.ilaiice it pl.ice the difference, in red ink, upon the smaller side. Rule, foot .uul transfer ihe 
 I'lvseuf Worlh bclo« the ruliui,' upon the opposite side, which sum u. 11 rcpreseiU > our Cip'tal to 
 
 be(;iii March. 
 
 The loss and i,'ain accounts, iu business, are usually closed but v'luc .1 >e,u-. tlierelorc M.u.ii 
 
 ni,i\ be considered as ill. betiinnini; of a business year. 
 
38 
 
 CANADIAN STANDARD BOOKKEEi'lNu. 
 
 TUI '\l. I'. \l \\i I 
 
 l\XI K> 1-1 Ni'. 1 . 
 
 MorL-ii.tiiLlisc 
 
 Hills K.VLii.ihU- 
 
 Bills I'.n.ihU' 
 
 Real i;>MU- 
 
 liilorol ami nisiiniiii 
 
 R. S. l.i^'htluMrl 
 
 U.>M. Xi.lu'l- 
 
 K\|VI1M.' 
 
 \V. 11. Kiiiyucll. . 
 
 u i:. limits . 
 
 ir N> 
 
 I ^< K ) I M 1 
 
 4< K HI 
 
 K41; fKI iS(K) (X> 
 
 I ^(X) <X) 
 
 .i'l't 'M 
 
 1 .' ; tx > 
 .50 S4 
 
 78(1 ^ii 
 
 I Jew 00 
 
 KcsiHircc 
 
 liiv<.'iilorii.'s : MiKi.. iinsolJ \aUn.'il at 
 
 Rv.il ICstati' iiiisokl valiK'kl at I4i«i ix> 
 
 liitiTcsi iliio on HilU Ki.»oi\ahk' 71 .m 
 
 sTXi'iMi \r oi- i.o^M > wn (,\i\- 
 
 I'r. IViHfi'iK t' 
 
 ri'Mi saks 
 
 I'Msokl 
 
 4IK17 Si 
 
 Dr. lost 
 
 liaiii 
 
 Ki-al Kstauv Dr. lost 
 
 1 ^Oil iHi 
 
 Wiluc'il 1U1A al 
 
 liil.aiKl Pis. t'r. Jiio on Hills Kcitiv ablf 
 
 Or. Cost 
 
 47 5- 
 
 '.xponsc 
 
 Dr. OuiLn 
 
 •'^4 
 
 l)ill\ 
 
 rciKO or Net Ciain 
 
 \V. H. KlML'Wi-ll halMi 
 
 W. K. U.li- 
 
 \\ 1 1. Kni-M I II, His W-l liuosinu'nt 
 
 4" 
 
 tiani 
 
 I'TVscnl Worth 
 
 141K) 
 
 um:.I! 
 
 U-. Ills Wi I 
 
 n\ estnicnt 
 
 I :( M > f H) 
 
 I'rcsiiit Worlli 
 
 I ^IK) 
 
 'restiit Worth ol liiisiiK- 
 
 ,,.S,, (, 
 
CANADIAN STANI/AUI) BC/3KK.EEPING. 
 
 39 
 
 srAii;Mi;M ov assi;is and i.iaiiii.i i iks. 
 
 AssEi 
 
 l,i\i; 
 
 I>r. Aiiunuu i\\'ci\i'tl 
 t'r. AiiuniMl p;iii.l out 
 
 It.iliiiKt.' on Ii.iikI 
 
 .1 S(i 
 
 \KUo. 
 
 KimI ICsliitc 
 
 hvK'lVsl 
 
 AmoiuU on Ii:iikI v^iUuil at 
 
 Aciiiiniihitoil on Hills l\i.-ce'u :il'>li.' 
 
 UilN Ki.-oi;ivMl>K- Hr. tltlicrs' Not^'- rcci-ivctl 
 
 vi. *.'>ihcrs' Noll.-- Jisposoil ol 
 l<;ilan<.'c on hand 
 ISills Payable Cr. Om Notos is-ncil 
 
 •• •• Dr. Out N'lMos reiULiiii;i.l 
 
 Notes ontstan^li 
 
 JO()«> (X> 
 
 I S< X I 
 
 .S41) ()• 
 
 141 
 
 SlKJ IX> 
 
 ■t.VI 4' 
 
 l\. S. I.ii,'lillii.'ait t'r. l.'>iH- ini.U-bli-i.lni.'ss to liim 
 Dr. His nKlchteilni-ss to US 
 
 tSo 
 
 «. '.4 
 
 H.ilanie due to li 
 
 Kohl. Nil hi'ls Hi. His imkbteiliK's^ io us 
 
 Cr. llui inikl-'tci.bKss to him 
 
 n.ilanoc due us 
 
 4« 
 
 Ditlerenoc hctuoen .Vssets anJ I.ia- 
 hllitiis or IVvsent Worth ol' 
 Husniess 
 
 441 
 
 4411 .«> 
 
 niHercTioc hctui-cii .\sscts anil l.i.ihllitli.-s or Piesciil Worth ol the liusinoss, j.i.Sii.l)^. 
 
 I'lJOOl 
 
 V'l II kini;ucll ln\ istnvnl 
 
 1 lis .h.ii, ,%| il.iJM 
 
 I -ItK^ (K) 
 
 U. 1;. Ujti- 
 
 His I'risiiit Worth 
 lll\ cslnii'iil 
 1 lis sli.uo ol (lain 
 
 His i^reseiil Worlii 
 rrt'si-nl \\ 01 ill ol IhisiiKss 
 
 iin> .;:; 
 
 I :< M 1 ( X ) 
 
 iiio ;,;, 
 
 14'K' o- 
 
 1 4. ). . 
 
 Ji|N) I'.i 
 
40 
 
 CANADIAN STANDARD BOOKKEEPING. 
 
 IKI \l l: \l \\U 
 
 i;\ikii>i \i<. -•. 
 
 IIk' Sliulciil i» ri\|iiirci.l lv> in.iki.' out St.iUiiKMil iM I.i>..so^ .111 I li,iin> .ukl oi ki-si'iiric- .mil l.i.ibilt- 
 li>.'> Irom tho lollowinf; Trial UalaiicON. 
 
 IV. fr. 
 
 I'.inIi 
 
 Moiiliailjiso IIIMsoKI $4,iiin 
 
 Hill- l^cicix.ihlc 
 
 r.ill- I'ay.ihk- 
 
 Kcal IC^talo misiiUII . 
 
 lnUTi.-.t Piio oil HilK I'.ix.ihlc tJ.^I 
 
 liank ol liMiimorcc 
 
 C. V. WiJMMi 
 
 .*<ilas Slaiilakc 
 
 K. !•:. R.<i,'>T- 
 
 «. has. .NKrrili . 
 
 Wa-o> 
 
 I'Xpiii-o 
 
 liJ. lUiulersiMi il'arliKi). 
 W. 1. Mill I Partner) 
 
 -fS75- 
 
 ,»> 
 
 4.;"7 
 
 i< 1 
 
 S<(7(i 
 
 .V 
 
 .i4'») 
 
 ■ ).) 
 
 4'i"4 
 
 Sii 
 
 .i'l*"*' 
 
 7" 
 
 •>fuS 
 
 75 
 
 57"" 
 
 15 
 
 (.««. 
 
 1 N 1 
 
 
 
 7'i 
 
 «<! 
 
 I--4 
 
 'i.S 
 
 47.S,, 
 
 JU 
 
 -.57" 
 
 «.? 
 
 74 
 
 5" 
 
 ;(H) 
 
 -5 
 
 iSi 
 
 (M 1 
 
 
 
 
 
 51 Kl 
 
 IM) 
 
 J04 
 
 I'l 
 
 .54" 
 
 INI 
 
 14') 
 
 •>" 
 
 
 
 74 
 
 .i" 
 
 
 
 
 
 .5«5.? 
 
 '*7 
 
 
 
 .5«5.! 
 
 <)« 
 
 \vl I, 
 
 IRl \1. 1; \l \Nl 1: 
 l!xi-Ri 1-1: \\v ;. 
 
 Dr. 
 
 lasli 
 
 Hank ol t'oninu'rii- . 
 
 .Ml rili.irulisi.' (nnsold f ;.>««ii 
 
 Kcal l-Ntato 
 
 Joliu |. Amk'r-on 
 
 I'lias.'Daiis 
 
 \V. li. larvis 
 
 Hills Ki'.cis.ihk' 
 
 \V. S. M. I.av 
 
 Hills I'.iyahU' 
 
 OoiniiiiiMi Hank Slork fnnsokh 
 
 Chas. Coat OS 
 
 W. |. WVbstcr 
 
 Wa^'os 
 
 I'oniinission . ... 
 
 TraiisportaliiMi 
 
 Kxpeiisc 
 
 W. i',. HalirUMsl, (I'artiior) . . 
 K. !•;. Hntler rarlnor) 
 
 .5"4 
 
 10 
 
 
 
 t5'"' 
 
 (Ml 
 
 
 
 -,VH 
 
 ( H) 
 
 
 
 
 
 7^ 
 
 .5" 
 
 s*t 
 
 5" 
 
 
 
 14 
 
 1 c 
 
 
 
 
 
 IIX) 
 
 tx> 
 
 u«.4 
 
 I'l 
 
 
 
 
 
 4"4 
 
 ^S 
 
 
 
 74"7 
 
 15 
 
 .•5i«) 
 
 ( XI 
 
 
 
 
 
 .5'«' 
 
 21 
 
 
 
 .!'»" 
 
 tXJ 
 
 1 sT s" 
 
 1 I ;K (M) 
 I 1 ;H (Ki 
 
 \,-l I, 
 
 .5'> 
 
CANADIAN STANDARD l^iOKKEEPING. 
 
 4t 
 
 lUSlM-.SS I l< \\> \(. 1 U'\s I OK \1\KUI. 
 
 I><i iu>l fi'ri;>.l ti' ptil Iho K'l^itii'ii :iiul Jatc at tlu- top nl your JoiirM.il-nay-l!ook. 
 
 Suld 1. K. Hi<«ard, Merlin, >mi his twciitv day ruitc wit 
 
 h interest at '> per icnt. uH yds. liin>,'- 
 
 li.ini at IJi-.. I ;7 \ds. Print at inc., ii; 
 
 vds. T. I.inen at ^^e. Total sale S<iJ..?i. 
 
 I'aid I', lloskins $i)-'..V' cash in full of account. 
 
 (iave I". K McC'ulloui'h nn note at <i<) day-i for $47.1).? to h.ilaiicc his account. 
 
 Bovitr'-t of .A. I'. Mcl'h.iil, tialt. jso vil 
 
 Is. IVinl .11 He, l/i V 
 
 .Is. lashnicrc at SS^" • ' 
 
 )S vds. Tweed 
 
 It iHv. liave note at sixtv davs for $100.00. Halance on account. 
 
 Received from \V. ISrooks $.v><k> cash oi\ account. 
 I'urcliaseil lellei press lor otVice payiii),' cash $7.50. 
 Sold J. II. W . Soik. Mc.iford. 1(1;, yds. Cashniere a 
 
 ^ . I I : M. 
 
 Is. W. lotion at 7c. . 711 \d'* 
 
 I-'. S.itin at 4JC., Keceived cash on above sale, $, ■ Ualaiue on account. 
 
 fe from lioldie .V M. I'ulloch, li.dt, tor f.: 
 
 S. Hoti:;ht a lire proof sa 
 
 nioiiths with interest. 
 H. .Sold U . 1;. I'oits. I)i<rchester, ijii'j \ds. llii-.tiham al 14c., ii2' 
 
 00 on m\ note, at lliree 
 
 vds. W. fotton at 12c.. 127 
 
 ds. Tweed .It 
 
 Received note at ten days for -fiu.;!. 
 
 I. ash for halance 
 
 Received cash (ro\\\ \. Hl.inchard in tnll i.M' account 
 
 HiniL'ht oi S. 1. \\ lllis, ,,'>it.iw.i. Out.. '>5 \ 
 
 lis. oi !•". Saliii at i^c , 1 1 - ' .v 
 
 Js. W. I'otton at 
 
 Sc: lis \ 
 
 ds. r. I.inen at 4.sC., Total purchase, $11. MX). Paid cash on .ibove $i'7.5o. 
 
 Halance o\t account, $44.50. 
 
 r)th, f.ivor ot W. J. (.have in ca 
 
 I'aid my note ol l"ehrviar\ 1 
 
 for J4 days. jfc. 
 Returned to S. 1' Willis, Ottawa, 1 piece o 
 
 ih. I'ace of note, $7^.1)0. I m 'rest 
 
 Sold J. U. West 
 
 iiii yds. r. I 
 
 .■ll, London, o; 
 
 men at s''^" 
 
 n iiccount 
 Tol.il s.de $1 m.oi' 
 
 f T. I.inen, damai;ed. 45 yds. at 45c. 
 
 i.'ii \ds. t'.ishmere at 4.3c., i i« vds. Print at lit 
 
 I,!- 
 
 Sold \ li. Munro, lor cash, 44'j yds. liiiu,'ham al iSc, 1 10yds. Print ,iloc 
 
 at 7;c. , lotal s.ile, $45. 4". 
 Received cash, $1 10. .'7 from 
 
 ds. I . Tweed 
 
 \V. Westervelt, lor his note of j-'ebru.ir;. JSth, due to-d.i 
 
 Mouifhtoft K \Klullout;li, Hamilton, Out., ij:; ' vds, W. Cotton a 
 
 t Sc, 1 1 J '.. yds. C 
 
 'T\\ eeit at 
 
 iH\.. I ;7 V 
 
 Js. liini/ham at 1 : 
 
 nU'nt i.as 
 
 |f>. Paid \. WiNon .V f. 
 
 h, Sso.tw. Note .It thirty d.iys lor $11 
 
 ds T l.'nenat 45c., Ciave in part settle- 
 Ual.ince 10 rem.iin on .iccount, $V'''-' 
 
 Msh, S47,5o on account. 
 
 Received from J. I i, W. \'ork, to halance his account, I'ash $10,110, an 
 
 .1 Note at sixty days $11;,. 15. 
 
 Sold W. lirooks, Sarni.i, 175 
 
 ds. 1-'. Satin at Soc, .S7 > ds. \V. Cotton at Sc, uo yds. liinj;- 
 
 h.im .It 1 Jc. 14J 
 
 ds. Print al 1 u 
 
 Received in part pavmeiit cash, $ ;_,. 
 
 Note at sixtv 
 
 davs, $iJVs>'- Balance to remain on account, SiS.o.s- 
 
 17. ITep 
 
 Prepaid note m 
 
 I'avor o\' C". R. .McC'ulUnii^h ijiver 
 
 the Jiid inst. K.ict of note, $47-9,> 
 
 niscount at 7 per cent, lor 7S days, 72c. Cash paid, $47. -m. 
 
 r.iid rent lor one month in cash, -f^o.oo. 
 
 Houijht K^( \'>. lloskins, Toronto, 
 
 for cash, Os vds. T. >.ilin ,11 
 
 lIs, Cashmere .it 
 
 S7 vds tV.: 
 
 Total purchase. $s'?.' 
 
 Received c.ish. $05.75. Irom |. W. Wesieiveli on account. 
 Received tr.^ni W , T. , P.'lis, cash $04.,^!, Iv^-" liis note of the Sih Inst, 
 
42 CANADIAN STANDARU BOOKKtHPING. 
 
 li. Si'UI A. 111. nil ii. ml, ll.iinllitMi, I'll .uwiini, ii.t',. jJ-.. l'.i>liiiu'rc al fi^c, i i j mK. I. I.iiitii 
 al iKK- 
 
 \\ MiooUs propaiil l.i^ i:i'U ol iIk- 171I1 iiist. in >.i>.li, Ics- JjsiAiuiit. latC ol iii'li' i'.Ji.s*'- 
 DisiiHiiil al 7 per iciil. for 58 days allowi'd him $i..?7. l'a>h received, $ijj.i.v 
 
 J). I' lid A. I . NKI'liail. (iall. ia> $.'7 .V> i<ii aieviint. 
 
 J-). Keeeivcd cash, $»)j.tili, from J. K. Howard fi>r hi- note of iIk i -I iii-l. uilh interest. I'aee of 
 
 note |i)^.,?i. Interest lor jj days j^e. 
 .•I'. Uonf^hl from .\. Wilson iV l\<., IVlrolia, inKi , yds. \\ . I'lH n at 51.; yu yds. !•'. Saliii al ii^e., 
 
 55 yds. I'ashmere al 551'. liave easli Sj^.iiS in pari selllenunl. li.il.iiue i'ii" to rein.iin on 
 
 aeeoiinl. 
 
 -•7. I'lepaiil note ill f.n or of A. I'. NK I'liail, i^iveii on the ;id iiisi. K.ui ,-i ■• "t- ^loo; disiount 
 .It 7 per eeiit Ivir yi days, 751'. lash paid $119.^5. 
 
 jii. r.iid elerk'- s.il.iry 10 dale in e.ish f.'5.i«'. 
 
 -•i). Paid our luMe of I'eb. J4 favor of _|. I.. I>uncaii in cash. I'aee i>f note, $111,711. Interest for ;,? 
 days, jSe. lash paid. $<ii.ii.S. 
 
 I\\ l.\ I OKIKS. 
 Mclse., as pel' sliiek sheets 
 l;\pcnsc. .-Iliee safe (eosi $-'-'5 . less m per eenl. depreeiation 
 
 .■fi'57-"- 
 
 pa.ire 
 
 I'DSI l\i,, \I \Ki II. 
 I'se the s.ime l.edv;er headinijs as in J.iniLiiy and lebruary. liiveany new aeeonnls one-ipiarter 
 
 \i \iu II I ivi \i 1: \i wci-;. 
 
 Add ihe M.ir.li posiint; to the h'ehriiaiv peneil loolini^s, exeept where doiihle red lines bar 
 the Hav. M.ike a sialement of the Losses ami li.iiiis and Ivesourees and l.i.ihililies. li.iin for 
 month, $t|i .I's. 
 
 The dilVeren,es of the .■ueoiirls are as follows : 
 
 I'Hinirs I.Mc.ik. I' ipilal, .$-',l)Kii..;.' ; Hills I'.iv .. f.-iu. 51) ; i . K. \l . I'ulloiiy h. .ii;,i .nJ : S. 1 . Wil- 
 lis, $J4..'5; .\. I . NUI'h.iil, .f .•11.55 ; -^^ Wil^""' >'v: I".. SS<i.5i>; W. j. t'have, 
 
 Dkiims I. Mil. IK. — I'ash, .$j,i.'5..4ii ; .NKUe.. •)"'•)"• I'iUs Kee., .f'>!i;; \. lilaiKli.nil, sito.ii,H; 
 Kxpeiise, $_;(i7.5ii ; j. \\ . \\ i rvell. $5;vi)i ; W. Hroi'ks, $4o.j^; Dis- 
 iiMini, .iiKl\ 
 
 I i.oMNi. \i \ki. II i.i.ih,i;r. 
 
 (For uKr\ii.Ki> ivsiKtt iioss skf cxchs ji. t,> jX.) 
 
 I'lose 111 red ink the aeeoiinls slioHiiii; l.oss .nul liaiii into ihe Loss and (lain aeeoiint and elose 
 the Loss and (lain account into I'apital, which account will then sliou the fresenl Worth. 
 
CANADIAN STANDARD BOOKKEEPING. 
 
 43 
 
 All It.iliuiic iiiciuiiits arc lo be closcJ b\ wriliiif; In nd iiilv i-u l\w -itLiltcr >iji- the difference 
 K-lweeii the siJe*. tOfjetluT with the \vi>ril " Roource " or " Liability " as the acci>iml may show. 
 Alter ruling aiiil t'ooliiif; the aeeounts in vour l.ed>,'er brinj; down the Kesmirces and Liabilities in 
 M.wk ink IvU'U the riilin),' upon the opposite side ' to preserve the ei|ii.dil\ ol the l.ed^'cr. 
 
 M'kll WD \I \S 
 
 in s i\i. I. ISIS. 
 
 III. 
 
 Ill-', s Hull (li.ilnunals IJ.ils. .S; i 
 
 l!v')s' drain " cu s ; ' 
 
 Men ■ Hox lall " r M;'.. i K51 
 
 Men's I>on}.^ola " _• lo j imi 
 
 Men's l-'reneli Kip Hluihers. , Hj',. j 10 
 
 Men's Sto^a lu>iMs , j -d j, ^S 
 
 Misses' lilove lirain Malm'Is. .S7 ' . S; 
 
 W.-nien's l>on^;ola Hntlon. 1.(5 1 ji 
 
 W 'men's I'ehhle l.ant;ii\ 1 1^* 1 m 
 
 S'liaths' Split lialniiir.ils . -- s,, 
 
 Si;i I.INi. I ISIS. 
 
 H>i\ ^' Mull I li.ilnu'ral-i K.iU. 1.05 1 10 
 
 111') s' lliain " 
 
 Men's l!>'\ I'all " j .-^ _■ jo 
 
 \L-n's i)v'ni^oia " j.^it j.4<j 
 
 NLm's I'reneh Kip HUk hers, j j:; j 50 
 
 Men's StOL:a Hoots ^ ih> _• S3 
 
 Missi.v' (,lo\ eCirain Ivilni'ls. 1 03 1 (k> 
 
 W .MMen'- IK'n-ola liillton 1 73 1 ;,. 
 
 Women's IVbhle Lani;lry 1 -,3 i 40 
 
 Souths' Split H.ilnu'ial^ 'lo 115 
 
 s ^ 
 
 S .; 
 
 s, , 
 
 X7'.- 
 
 '*J 
 
 s- ' . 
 
 S.I 
 
 871 
 
 ^7'- 
 
 ' >-' 
 
 ■1" 
 
 Kii 
 
 S.,i 
 
 ' *- 
 
 «7' 
 
 iKi 
 
 1 t(j 
 
 ' >*T 
 
 • 1 ()«> 
 
 1 i(J 
 
 1 «.i' 
 
 , S7I, 
 
 1 ,S.i 
 
 1 i)J 
 
 - ".s 
 
 2 10 
 
 J Kl 
 
 -' "5 
 
 _' I -Hi 
 
 2. to 
 
 J 05 
 
 -• ix» 
 
 1 117 
 
 I.H7' 
 
 •Jill 
 
 1 'ii 
 
 , S;' 
 
 ^i.«7H 
 
 1 S.) 
 
 I.H7' 
 
 -■ 1- 
 
 -• 54 
 
 J. 45 
 
 - t- 
 
 -' S' ' 
 
 J ;S 
 
 ■;-4.s 
 
 - XV 
 
 ■•-' 
 
 1,1) 
 
 ■^r 
 
 «7'' 
 
 'J- 
 
 ,,,, 
 
 S7 ' 
 
 S ; ' 
 
 1 .i7'- 
 
 I- -15 
 
 1 3 ; ■ 
 
 1 J 1 
 
 1 .!7' 
 
 '45 
 
 1 .'1 
 
 1 .!.!' 
 
 I 1 1 1 • I J 5 
 
 I 111 
 
 C(( t 
 
 
 . -; 
 
 1 . 10 
 
 I 
 
 
 - -5 
 
 ^ 
 
 - 4,s 
 
 .' 5< > 
 
 ^ 
 
 J ( M > 
 
 - -S 
 
 J 
 
 
 .^ "5 
 
 - 
 
 r 10 
 
 ' ■ 'S 
 
 I 
 
 1 (.5 
 
 ' ".■> 
 
 1 
 
 
 ' .vS 
 
 1 
 
 55 - t,s 
 
 1 J I 1 1 1 1 - I 
 
 4" 
 
 45 
 
 So 
 
 l.s 
 
 - -.s 
 
 15 
 
 J S<> 
 
 15 
 
 I IX> 
 
 / " 
 
 1 IX) 
 
 4" 
 
 1 . 50 
 
 |0 
 
 '15 
 
 To THK SliniNT. \'o\\ must applv to the U-a^lK-r for \our li^t luinibor. To f.uiHl.iU- the 
 
 ^Vi'lk o{ CXlciuIllti; IIK vllllcrCIll plllt ilasc-* <ilH.i s.llc-- II 1"^ ■Mlt^t^L-'.lCi.i lihli \i'll i.i'j>\ VMI iiHM-^ca|' illt 
 
 iihovf lis! ot liooK :intl Slioi.-s. pl.uiiii; on tlu- lott vour Iiu\ini; privc .iiul on the rij^hl \oui svllini; 
 pti..'. 
 
n^ 
 
 11 CANADIAN STANDARD BOOKKEEPING. 
 
 iii>i\i>> iK\\s\(rio\s 1 OK \ruii.. 
 
 Hook* t.' K' ii-».'il III April .iikI M.iv ; Ji<iirn;il ;iiul l.i-ili;i-r. HiiiiU .uiiniid lo ho kepi .is ;i p«.isiMi;il 
 
 lil'OIMII. 
 
 I SiikI. Ill . .'iiiiiK'iuiil biisiiK'-s ilii- il.i> iinoxliiif; ; I'.ish S750.<i<>. C>ii iUr>">il in Kaiik ><l C oiii- 
 
 ■>j,i«>ii,im, I.inus Noble, llr;intt'>iiJ, Out., owi's mi .icioiint, 8.;j_S-75' Open .in 
 u . .11111 Inr c;uli I'l llii' .is-i-K .mil i reilit C'lipilal for llie total. 
 
 Hoiiylil ol lulu.irti IK-iulorM>ii \ li>., MiMitri'.il, on aivoiiiit, ^S pi>. .\Kn - >ti<|L;aN. .511 prs. 
 Hov>'liraiii It. lis., j.S pis. Men's I'rciuli Kip Uliielicrs, ijprs. Mens Ho\ I'alt', .'4 prs. 
 S, Mills' Spill M.ils., •,!' pis. Women's !lom,'ol.i Hntton, jii prs. .Misses' lilove llraiii Hals. 
 
 Ueiiteil store 17I1 lames St. Xorlli, at .111 iniiii.il rental of 8500.011. Paid one nioiilirs rem in 
 ' hv ehev|iie. ■" ; ' ' " 
 
 1 ..'. Hiil ..liM'iVf fiMiii tit*' •■|H iiiut^ «'Utri •'. _. ,[,,. (mi,i^ „ , |t;,|^,.,| (..!' till- mil' 'tint mi ,li.|n»*tt. It Mill .lUi 
 r. .f. l.iT, it with .iiiv "iln'r iiiiitintitM . .i ni. ici*.. ii« in>l-tili-tlMi*.<H t<i ih. ^ti.lt 1* i-Mtn.t,tiI •l,.|t-"t»-. 
 Mill <lJM'MiiMt«. \Vf< will i£tvi. ihf lutnli i-nilii till .tii\ .•lint- |iiii>l 
 
 I )l I-. . lli'.|lH'> or lulls IIIkIi' |II\ il<l< lit thi' llllllk. 
 
 lai^^aj^ekl lieorye .M.itliewson as shippitit; elerk ,il Sji.oo per inoiith ,iiul lionK'n Meloneelii as 
 salesman at S^ni'O per montli. (Memo. I 
 
 ;. IViiiiire Siikio.iki tiisiiranee iipiMi niereh.iiulise p.niiii,' premium i^t -^ h\ eheijue. 
 
 ). Solil 1 link ILiiiiliii, l..inihelh, for e.ish. ij prs. Hoys' Uniiti Hals.. i.S prs. .Men's Stoyas, 1 .■ 
 prs. Women's Doni^ola Hiition. 
 
 .^. Hepositevl in the H.iiik iM i'.Mnnu-ree, S^iJo.ot) eash. 
 
 11. l!oin,'lii i>f the I'.in.uli.in Shoe Co., ^uelve, on .•,v> Jay note pay.ihle at our hank. 54 prs. H. 
 
 liutl Hals,. ;i> prs. .Men's Hontjola H.iK., j.s prs. Women's Pebble l.anctrv. 
 
 s. Reeeiveil iVom Janie.. \ohle, e.isli, 'i.'^.;^ to apply on aeeoiml. 
 
 S. Solil I'li.irles loates, llxeter. on his 1 5 ila\ note, i j prs. Nonth's Split Hiils.. i,S prs. Men's 
 l>on!,;o!.i lials., 2\ prs. .Misses' liloie (ir.iin H.iK. 
 
 • I. PiireliiseJ olliee s.il'e from |. \: j. I'aOor, Toronto. i,'i\ini; eliei|iie tor S.'75.i») in p.iMiient. 
 
 ii. (ia»e v.. lleiulers.Mi .V lo. . Moiilre.il, noie at 10 J.n s lor Si 50.1x1 .111 J ehei.|ne lor hal.inee ot our 
 piirvh.ise on the _mk1 iiist. 
 
 111. Hoiii,'ht of Keatiiii; iV Roberts, I oroiilo. .• ( pi s. |io\ s iirain Hals.. ;iipis. \, mills Splil li.ils., 
 1 -■ prs. .Misses' lilove tiraiii Hals., 14 pis. Men's Sloy.is, -4 prs. Men's noiii,'ola H.ils. 
 liave in part payment, easli, #5(1.00. .Note at live Jays for ''-5. no, mule p. i> able at our 
 bank. Halancc on aeeonnt. 
 
 1 I. IV'positeil eash. .*.;oo.(xi. 
 
 12. SoKI Silas Stanlake. Kiiuarilinc. on aecount . -:4 prs. Hi'ys' liull Hals., i.S prs. Men's Kreneh 
 
 Kin HIiKliers. ij prs. Women's Pebble l.ant,'try. 
 
 12. Proprietor uithilrew tor private use, by cheque, *.'5.(io. 
 
 15. I'.iiil W. H. Tailor's hill lor sialioiiery ami oDiee book- by elieque, $.'7.45. 
 
CANADIAN STANDARD BOOKKEEPING. 
 
 4S 
 
 Sol.l KikhiirkI (.(vkhiirt, i>«h,i»ii, on iK'CiMinl, 15 prn. Men'-. Krciith Kip Bliii.licr<>. 14 pr-. 
 Mi'ii's Sl.i^Ms, .-^ prs. SVomcn'i IVhhIc l.aiih'lry, li prs. i\i\\-,' Hurt' HaU 
 
 I'Mil;!)! oI l.ittic Jk Mii.ciiiLiii, Hamilton, on aixoiint, (k prs, ,\U'iro Mi>x Call, . , M 
 
 (ilove (irain li,>\>, iHi prs. Hojs' Hull HaN, 54 prs. Women's |)i>nj;ola Hutloii 
 
 ■^ l>Mr iMtk' of $-!,. l,i\or ot Kcaliii); X Kohi-rls, j,m>cii \|nil mlh, h,is K-on ch.ir^'i'd to our 
 .1 kOiint ,it llie hank, 
 
 I >. Itvposiii'il i,isli, f I -•;■ 
 
 iM. S>'ld lli'O. llalMK'r, lor vasli, in prs. .Mis^vs iiliu c liciiii 11, lU. iii prs. I(,ns' lluii H.ils, 14 prs. 
 \Von\vii's |)oii^;ola Hullon. 
 
 KtM'i\iil Ironi |,iinis Nohlc his ihcijuc lor $nj<> on .ucoinil, 
 
 r,iiJ our note, lavor of K, Henderson it Co., ^fi\cn .\pril titli, bj iliemn;. 
 
 ; Solil til, IS. I oati-s, KxcUr, i.S prs. Itius' dr.iin Hals, j, 1 prs. \oiill)s' Split Hals., ij prs. 
 .Men's Hox lall, 1 | prs. WoTnen's I)on),'ola Hiittoii Ke^eixed his cheque for | ,(>. Balanie 
 on .KVotint, 
 
 Ke«.ei\ed cash from Richard l.ockharl in lull tor the n"TchanUise sold hiin on the i.Slh. 
 
 '' I'has. I'oates to-day p,iid in cash his note of the Nlli. 
 
 ;. Hou).,'lil ol the i anadian Shoe I'o., ^)uehec, oi\ account, 4,S prs. \\'nmeh'~ IVbble l.ani;Ir\, 
 .'4 prs. Men's |)on>;ola Hals. iKiprs. Men's l-'rench Kip Hliichers, .14 prs. Vouths' .Split Hals. 
 
 Open an account for your clerk and s.ilesrn.in and t,'i\e them credit lor a iniMiih's salar\. 
 I hari;e Salary .\ccounl. I 
 
 r.iy tico. .M.ithewson $iS and ii. .Mitonechy ,S.'5 cash to ■.ipp]\ .mi .....lunt 
 
 Deposit cash, f jm) and Charles I'oates' cheque, fv' 
 
 I I hi- -lu.l.lit : 
 
 .Vt'tt'l' pliii (li;£ tilt- work .!« ulltlif)i-«l ttl >••«,' irt \<>ur,li>iniiul l>it\ ItiMik *intt l*»l'ui'* uittliifi or fm-fmtt ui'nitiL;i' Ihi- iiiik )i.i-i h 
 •iimI ^hU"* "t .M4-r> liaiHlJM*- in sH^iMir-Ur iMliittui^ in yiir *i-r|lil>Irr .mil Ii.im- fi-iu-litT " iMs-k simif. 
 
 I'OMINu. M'KII.. 
 
 \'i>ur Hork in this respcit bein^; tourul correct, nest proceed to post. In .\pril neu act.ounts 
 .lie to be opened. IK> not use any of the March headini;s. 
 
 liive lash. Merchandise and Hank each thrce-ijuarlers ot a pai;e ; Kxpense, Hills Ucceicahle 
 .lid Hills Payable c,ich one-half pat; .•. .\tiy other accounts one-quarter pa>;e. 
 
 Alter piistiiij,', take a trial b.dance only, leav iiij,' your results in the I-edj^-er in small lead pencil 
 f:;,'ures so that they will be ready for the .uoiitli ol .May. 
 
 
 s 
 
CANADIAN STANDARD BCXJKKRF.PING. 
 
 HI si\i;ss TRANS \irio\s ton \\\\ 
 
 Kcii'ixkil i>l l.iiiU" Ni>hk' his iioti' .11 t iiHiN. ill lull ol .uituiiii. 
 
 Si'lil AU'X.iiuUr i'iiMiplvll. l)iiiula>, iM prx IU>)»' Hull ll.ils. i .• pr». Vinilh-.' Split Itiil-. , n 
 
 pr«. \Kir» Krciuli Kip ItliuluT-., ij prs. Mill'-. I>.<iiy,i|,i H.iU., i .• prs. Mon's llox t'.ill. 
 
 Ki'ccivckl i'aoh, fj\. liiil.iiit'v on iu'iiiinii. 
 I'iiiil rviil ol -.liTv lor Max in i:i»li, $41,117. 
 IIiiii>;ht I't K. lliMidcrsoii Jk I'lv, Monlrc.il. \S prs. Men's llox lall, jii prs. Men's Sti'^.is, 
 
 prs lli<\s' drain HaN. (iavvinpart pa>nieiil note at ; nios. I'lirfi^n. Il.ilanee on aceinii' 
 Ke.eivOil ilioipie ol S. Slanlake in lull ol liis .i...'uiit. 
 Oeposiieil easli f^ti and Staiilaktf's clici.|ue 
 SoUl K. II. Morrisi>ii. lor easli, .•) prs. Wiiiiiii^ l'iiiii,'i<l.i lltiilon. jii prs. Women's IVhhle 
 
 I, .111:411). 
 r.iiil l.illU .V .Mel.vnilan $75 easli .ni .moimi 
 
 Hie niitei;i\en the I'alliiilian Shoe ^'o. I'li \pril iiih h is lieiii ih.iryeil 10 'iir .u.oncil ;i{ the I'. ink 
 Paid the April >;.is bill in easli. ^7.55. 
 
 ii.i\e Kealin^' \ Kohcrls note .it .!<> days in lull ol aeeoiinl. 
 Hou^'ht ol the Canadian Shoe I'o. . ^uehee, 4N prs. Wimien's IVhhIo I.anntry, .-^ prs. Misse- 
 
 lilo\e tirain Hals., .'4 prs. N'otilhs' Split Hals. \\ prs. Women's IVin^ola Hutl>Mi. ti.ive in 
 
 seldement, i.hei|ue. Jhi-,, cash, IJ5. note ai 1 month, $.ii>. Halanee on aecoinit. 
 niseoiinted at bank, James Noble's note, received .Ma) isl. IVoceetK credited. Kaee ol iioi 
 
 f iim. I'isxunil lor .H4 days at 7 per eenl., Si.nr. I'roeeeds, .fi^S. ;i|. 
 Sold Kieh.iid l.oekharl, Oshawa, on aeeininl, -'4 prs. Hoys' liraiii Hals.. .'4 prs. Hoys' Hull H.iN., 
 
 511 prs. Women's I'ebhie l.an^•try. 
 Relumed to the Canadian Shoe I «'. Irom Ihe purehasc ol the iilli. I '.'iii;ol.i 
 
 Unit. 11 iilaniayedl. I'se ei'st priee to eliarye baek. 
 Withdrew Iroiii b.iiik tor olVue Use, $I.Vs. 
 Paid the shippiii;.; elerk aiul salesman cash lo halanee their aeetumts up to May isi, 
 
 ll..n..|it ,11 W. .\. lameri'll, Tor.'nl.' .•" mi ;.. .In n.il,. :,, IMS H.iv..' t,i-.iti r. ik ■! im ., 
 
 Women's Pebble Laii^lry 
 l\i , liveil Ironi I'has. I'oales iiou- .n 1 , u.iy.. m iiui ,.| .m I'uni. 
 Il.i\e made .i special arr.iii(4emenl «ilh the I'aiiadi.in Shoe Co. rei,'ardiii); ni\ note ol .r ; ■ in tl . 
 
 ra\or ni.iluriii)4 jiuie 14. (iaie cheque lor f.".S in lull ■eltlemetil. 
 Si«Id .Silas St.iiilake, Kinc.irdiiie, J4 prs. Men's H,i\ C'all, _;i> prs. Men's l-'rciuli Kip Hliivhvis, 
 
 jii prs. Men's Sloj;.is, ij prs. .Men's Donyola H.ils. KiCeiv ed n>>u .11 j iiios. lor one-li.ill 
 
 ill' s.ile. H.il.'iMce %>ti acCiUint. 
 Paid l.illle \ M. I.ennan by cheijue the balance due on invoice ol .\pril iii. 
 
 Hoiitjhl ol II. \\ . Campbell, Herlin, Out., on my live day note, i-' prs liov-.' Hull I'.ils. 1 _• pi- 
 Men's French Kip Hluchers, J4 prs. .Men's l)oii),'ola Hals 
 II. id alterations made in counters and shelvint; b\ John Taiuoii, v in . .1 i ,.-1 .1 •,, ,, 
 
 Credit I'anlon. 
 Sold Ivicharil l.ockhart, C^shavva, l^iil., on account, ;ii prs. Hoys' liraiii li.iU, J4 prs. \'iiiiilis 
 
 Split Hals, ;i, prs. Men's I)on>;ola Hals, ij prs Women's l)onj,'ola Hiitloii. 
 Silas Stanlake prep.iid his note ol' the Jiith, i;i\tni,' in seltlcnunt his cliei|ue. PiscounI lor ^.S 
 
 ilays, 7 per leiil. allowed him. 
 Sold J. J. Stuart, Dundas, c'>iit., iS prs. Men's Sto^-as, jc prs. Men's Hox Call', 4S prs. Misses' 
 
 (iline liraiii Hals. Keciiietl liis note at ;ijcl.us I'im ,iii,-li;ill' of s:ile. I!;i!:ince sell led In 
 
 chek)iic 
 keceixed chev.|ne Irom Kich.ird l.ockhart lor one-lialt the ainouul he owes 10 d.ilc. 
 Sold W. n.imcn, Toronto, on account, ',!> prs. Woinen's Pebble Lanj^try, u prs. Women'-. 
 
 DiMij^ola Hutlon, 1 _• prs. Men's Hox Calf. J4 prs. Men's I'rench Kip Hluchers. 
 Credit your salesman and shippiuj,' clerk each with a month's salary. 
 Paid m\ note of .^Iily -'? favor of II. W. Campbell by clieciue. 
 Depositvil cash f jiKi and l.ockliarl's thei|ue received the Jjth. 
 
 I 
 
 r- 
 
 I 
 
CANADIAN STANDARD BOOKKEEPING. 
 
 47 
 
 
 Mdoc: 
 
 41 I'aiis Uii\»' lii'.iiii Hills. 
 
 iX •• »..>,• HulV |l;ils. 
 
 4') ^ iMiilis' Split Hills. 
 
 13 " Men's Slinfjis. 
 
 l.S • \|,.|.'s 111... l...r. 
 
 ISA KM OK IKS. 
 
 M.N. : 
 
 -•H I'iiirs .Mcii'-i I).<i)i;oln Hals. 
 4 " Mcii'i. B.ix liill'. 
 .V> '• Women's Ponf^itlii lliilluii. 
 2\ '• Wo.nen'i. IVhhIc Kiin^'try, 
 I J " .Missi's' (il.ivi' (iraiii HaN. 
 
 i \|lll|sf, 
 
 I'lliv. sal. .11 .1 J^pUAI.llilMI >>l H> p T lOllI. 
 
 IKIori' .iiKliii^; tin- Jinirnal .>r privudlin; I*' P«'st ...Miiparc wilh y.xir TiMclur iIk- Jillercmes In 
 Mds... Hank ami I isli. In ..ij.r I,- J,, this i.si' _v.>iir sirihW.r iiiul Imlnili' Ihi- April (iiotinK'x of 
 
 llicsf accounts. 
 
 rosTivi,. \i \s. 
 
 liivi- any ncv\ .ucounts ><no-quartcr pajjc. 
 
 Al'tci timipltftinj; \\w posijnj; j,jj ||,^. „„r|^ „( ^^\_^^ ,^, ,|,^. .|„,| i.n,,,,^.., .,,^1 ,,,1^^. ., ,^j.,| (,alancv 
 mil make a ..<lnnni.ii h.il.imc sIkiI oI tht- two nii'nlhs ■.iinbim-J. Il joiir trial halinic will not 
 pr.uc sec sajf^ji-sti.ins .'ii payc 55. I iMnparc \our IVcsont \\ .>rlli uilh |V;n.luT. 
 
 "COM \|\ \K llM.Wi 1: Sllllir. (Moini.) 
 I!\l. W*. I-; s||i;i, I, MAY -isi. I,,— 
 
 i-oli.- \...-.inis. 
 
 I I'.ipital 
 
 I .isll 
 I \l.i. h.itulisc 
 
 '1 Hills Iso.iix.ibl.' 
 
 ■I Hills |\n.,l>U' 
 
 111 N'.'rniaii \Vri>;lit 
 
 I 1 Leslie W.ilker 
 
 1 I U \V. M.-rj^an 
 
 11. \V. M.iriin 
 I "^ liileresl ami I'iseonnl 
 
 I'l 1^ l.e.'ii.ir.l 
 
 r II. Ilartliel.l 
 
 \. I ri.iln lor year 
 
 Net Ire.lil 
 Net ii.iiti 
 Present W.nili 
 
 7^1058 i,.j5 1; 
 
 -I'^.i.s 75 .»".»'• ->" 
 .s"»«7,s 
 
 iN<Ki5ii 110550 
 
 '•.!»' 
 
 Kes'i«. I.i.ihilit's. 
 
 )'\s4i 
 ■ 1 1 145. 11 - 
 
 -•"^T.s 
 
 .'.-•M -'.s 
 
 .'.4-',s>' 
 4111 
 
 147 50 KKI 
 
 I jiKt^l I.; ijiKi.S I ; 
 
 I "-'■'• 7h 
 
 4.?' 
 
 14J 50 
 
 47 .^" 
 
 -.S><i 
 
 S-" ;.^ 
 
 S-i"3.> 
 
 .1^5 
 
 4.HX) 
 
 iJ5Si 
 
 5 1. .581 
 7t>j7 r.i> 7i>j; iTi> 
 
 Ml niliiih'4 lu;;.'ilii.r \Mtli »<.ik lliii'- imlic .ilnl to I... in n.il ink. 
 
48 
 
 CAIn...)IAN standard B00KK.F.HI'1NG. 
 
 lOIOi Ol- MM\l\i<\ \\lll\ llllkl \ix' rXivlMKS. 
 
 ■ SlikU'lit's N'i.t liaiii 
 * r.irliKT'-. N\'l li.lill 
 
 SiiuU'iii's Net Cicilil 
 
 Piv-cnl Wor'.U. 
 'artiK-r's Not i."rvi.lil 
 
 I'rc^ciil Woilli 
 ♦ Kvd Ink 
 
 '7-'7 :-=• '7-i7.i3 '"^T 
 
 IM17 
 
 r4"4 -'.51" 
 
 1x17 
 
 -• I .\< ' 
 
 2V'S 
 
 -!.?«.S 
 
 74"4 74"4 
 
 'I'Ik- h:il.iiu\- nIkvI .ihi'\i.- sIhiun in a lorKk-iiNid U'riii I lu' RL--.,nu\\. -, I .i.iliililii'^. Losses aiul 
 liaiiis oi Ok- business 
 
 I'sc this (vM'tu t>t" H.il.uKc Sheet in ptepariiiL,'' a siatetiienl tor the \prii .i;ui M.ty business. 
 
 lNsr:<l'l I loss l-'on riiU'AKISo I'oI.IMSAK I^MW.l Sill I i. 
 
 l''irsl take a trial balaiiee olvinir leilyer lor the months ol April and Ma\ . It foi'ul oorreot 
 traiisl'or the footini,'s to the debit and eiedit eolnnuis ol the balaiue sheet. Alter oarrsini^ tlie looi- 
 inL;s Irom the ledt,'er to the balanee sheet the next step nil] be to extend the dillerenees to the Loss, 
 liain, Kesonrce and Liability eolnnms. 
 
 L'apital althouj^'h lirsl on the sheet will not be extended nnlilwe ha* c ascertained tlie i;ain >>r 
 loss tor the period. 
 
 I' \sM. 
 
 l-'roni llie total receipts 87^10. 5S. take llu- pa.nienis •;(ij;,.i7. this lea\es a balanee ot eash on 
 han*.! aiiuMuitini^ to i4iS3.4!. which is exteiuled to llu l\esi>nrce column. 
 
 .Mkki h \xnisi-. 
 ICnIer in the Resource column in red ink the ^alue ot the unsold i,'Oods. sm^-.i,,, iliwentori 
 This amount h.is to be added to the sales (J. ^7 511. ji>, in order to show the tot.il production ol mer- 
 chaiidise, l'rv>m this sum deduct the purchases $4><.S5-7.S an.J extend the dirterciico l^.'i).;^ to the 
 liain column ol tht balance sheet. 
 
 |-;xi'i;Nsr. 
 Kcci'rd ill the Isesoun e volumn ni red ink the unsold properlv l^"' ' 'n^ i'n'''f> •. hi'lon),'ini,' to 
 this account. C'i'mpare this amount with the total cost .f.s'*'*.75, and uxlend the ditTereiice $ju,S.7;;, 
 to the Loss column. 
 
 lill.l.s Rl I \:\\ \ni.i . 
 lln the debit side will be lound the total value ol the bills received, SiSod.sO, subtract from this 
 amount the value ol'tho notes tlvit ha\>- been disposed of, Ji 1(15.50 Anu e\tei:d the difference, $'••;.", 
 to the liesource ci'lumn. 
 
CANADIAN STANDARD BOOKKEEPING. 
 
 4» 
 
 l!ii I ^ l'\s m:i I . 
 Itomi Si,ii<i.S.75, tiK' ViiliK- I'l iIk' lu'li's ivMU-il. ikiliKl Si.iyn, tlu' anioiMit nili-fiiunl, .iiul 
 cMci.kl till.' ilillcrctu't.', Ir.ii.vS.-^, i,i ilu- l,i:iMlil\ voliiinn, 
 
 \iiK\Ms W'kii.iii. 
 I!_v ciMiipiiriiii,' iIk' iTi'clil tuoliii!,', ■f.;-'7, llu' :iMiounl ouiii- hini. uilh llu' lUMl loi'llni,', ■f'(i^5._'5, 
 llu' .inKiuiit Ik' owes, Il-.f iMIKti'iui' uill Ih' I".>uiu1 Io W S;_'.s,j^, :iiiioiinl I'uiiit; u-. uiiivli In iMiiii^l 
 10 iIk" RcsiMiroL' i't hinin 
 
 I.I -I II W M kl li. 
 
 AcoonliiiL; to llic Iri.i! h^il:iiK\' uc owv liini f'ljo ;iiul in.' i>u>.'-> $5<m, iIk- JilVori.'ni.'c. $4;o, heiiii; 
 ill lii> l:i\or ••- i.'XtoiiJoil lo iho l.i.ihilily vohuiiii. 
 
 K. \V. MoiiLAv. 
 Ik' i- iiKkbti.ll to 1I-, lo tiK' LVloiit >il Si;:;. IIk'U' is iliu- him .f.'M. tlK' JitVcroiue. .>I4I>, hoinj; in 
 ovir (.i\or is i.'\uiulcil to llu' Ui'-^oiiriL' c\^Iunin. 
 
 II, W. M m;iis. 
 .\ conip:iris( n o( llio sitlcs ot this ,n\iniiit shou ^ lii.it llu- sum ol :fi|j.5ii is dm- Mr Martin. 
 1 1 anuMiiit is liirricil to tlu' i.i^hility oohiimi. 
 
 I\ 1 1 HI - I .\\p Hi^i ol M. 
 I Ik- Johit silk' ol tliis :i, coiinl sjiou s that iIk- iisi' ol' money oost f 5.,s,> .nul tlie oreJit sitk- shou s 
 tlii'i it prodii.iil .^4.01 IIk ililli.'ri.iK\'. Ti.7n. i^ phu id in tlu- I.0-- column 
 
 I'. I.I o\ \KP 
 riu' .uioinil represents ,1 debt o( *-'7'i ouini; ns ulii,h i-. eMended iiitvi llie Uesonree eoliimn. 
 
 I' II. II VK I. 
 
 I'rom fi 17.50. amount owiui; us, deiluet sioii, the .iiiioiinl I'vvin;,' hi. 1 .iiul earn the dilterenee, 
 $}7.5ii, to tile Ke-vHiree eolumii. 
 
 Nl 1 (iXIV WP l'l!l~IVI WOhllll. 
 
 \d>.l:|ie Loss, (iaiii, Kesoiiiee .iiul l.iabilin >oluniii- pl.uin;; the r<iotiiii.;s on .1 line with the 
 lootinj^s ol the trial hal.iiu e. .siiibtr.ut tlie lootint; ol I lie Loss eoliimn .t ;ixi. 54, iVom ihe tootini,' of the 
 li.iin eolumii f;.'i. ;;. .nid plaee llie Net ti.iin, f.'.'5.>>i. in the l.o^- eolumn in red ink uriiiiii; beloie 
 ihe anioiiiil in the leilL;er title eoliniin i.ilso in i ed ink) \el li.iin. Iviile .nul loot the l.o^s .md li.iiii 
 > olumiis. 
 
 The ne.\t step is lo aseenain liie Present \\ 01 tli wliieh is loiind by adding; llie Net Ciain, i;j_';.,Si , 
 to the diliereiue between the sides of the I'.ipil.il .ueoinil (Net I'redit', $4,ik><i. makiiitf a tot.d ol 
 f^.i -•^..Si, uhieh n-presents the .inionnt ouini; propiieloi b\ Ihe business .and is e\, ended to the 
 Liability eolumn, Hy addiiif,' the I'resenI Worth. ^^5.1. -5, Si, in the loolin;;- of the l.iabilllv eolumn. 
 -■f J, 501.. '5. the Kesource and Liability eolnnins v. ill balanee. 
 
 I'kooi 01 I'lji SI \ I W 01; 1 II. 
 I'liere .ire t wo niethoils ol d> lerniinini; the I'usiiit Woiili ol iIk pn'pei ieti>r. (1) l'edi;.i ihe 
 Liabilities from Ihe Kesoin.es, ,' : \,ld ih. \.i ( i on to . if a Loss subtract from) the proprietor's 
 Net I'redit. The Present Worth .is .in n ed ,il I' I hese 1 u o methods must bo the same before the 
 uork upvMi the Halaiue sheet eaii be eonsidered eomplele. // n'lir trnil hilniitc pr,<x;-s, Ihe /'nsiii/ 
 ll'i'i//i will slmv Hit- siimi- iimninil hv h'/li iihIIihIs. It does not h.>ue\er I'olKiu that the preserii wi-rlh 
 is Ihe true one, as errors in ealeulations, piistini; to wroii},' aeeouiUs and the omission ot enlries ilo 
 not desi^oy the equilibrium of the tri.il I'.i' .e. 
 
50 CANADIAN STANDARD BOOKKKhPINU. 
 
 The irain niav Iv iirrivi-il ;il in Hvv> w.iv- : (i) Siihtrail tlii- I.0-.1.-- In'in iIk- li.iins ; ui (. oni- 
 p.in.- ihc \ct (."rcilil >>!" llic i\ipil;il ;u\-iniiil «itli llu' IVommii W.-nh .is -Iuumi b\ iIk- ditto rum...' 
 bolwi'on iIk' l\..s.nir<.o> .iiul l.i.iliililios .11 llu- il.'-o ot llio husim.-ss \v',ir. 
 
 (I 1>-1M. I.KIH.KK. 
 
 Pr\-.viit >iHir Ivil.iiKc SIk'iI I>'i .ippnn .il. .it'lci « liich cIom; .ill llio .ucouiils in iIk- liJi;d .mkI 
 brills; llu Ko^ouivcs ami I.i.ihilitio-. biUnv llu' iuliiif;s. (Soe pai;i"< .;() to -•■*< lor ilut.iiloi.1 instnuiion-.. 1 
 
 \\>ii will .-liscfvi.- tiMl .itK-r iiK-liuliiii^ tlu' iTi\ i.Milorios .ill ;u\oiMU» in \vlii>h llic ilihi/ siJc is ilic 
 laryci' iIk' Jittcrcnccs sli.nv cilluT a loss or .1 n-sourci.-. .ukI uIkmi \W,r,,lil siiU- is i1k' l.iii^crthf 
 dilTcri.-ni.i.'s sliovv citlu-r .1 .;ain or a lial>ilit>. 1 Sec lahli.' of summaries p.ii;c ii.; 
 
 TIk- sliuloiil is rciiiiireil to make out (."oliunn.ir lialanee Sheets from the li>llo\\nii; I ri.il li.ilaTUes. 
 
 I.M Ki rsi \i>. I . 
 
 Capital . 
 Ke.il list. lie 
 K. II. li.irri- 
 
 \V. I. .McMoulie 
 
 Colin i'.nnpbell ... 
 P. S. Kealiiit; . 
 I-:. I-". l'erj,'Uson . 
 
 Hamilton l>ini;le 
 
 ICxpeiise 
 
 William Willis 
 
 Merehaiullsc. 
 
 Colleelion .iiul i;xchanj,'e . . . , 
 
 Hills r.ivahle 
 
 Hills Keeeixahle 
 
 W. c;. liraham 
 
 Piseoinit 
 
 t'.ish 
 
 Iiuenloi I 
 
 \U!-e 
 
 I\. Ivsl.ile 
 
 450- . 
 
 Ksp. ... 
 
 \el ti.iiii 
 
 I'm; 
 
 l.s" 
 
 ;l I 
 
 M 
 
 -5 
 
 i'"M7 
 
 ;,S 
 
 <«l 
 
 51 «i 
 
 IH) 
 
 -,s 
 
 I.S4-: 
 
 .S" 
 
 .s'l 
 
 i-t.; 
 
 4-' 
 
 1 >(> 
 
 .I'X' 
 
 1 M ) 
 
 .>" 
 
 15.H. 
 
 <M ) 
 
 t Kt 
 
 1117s 
 
 -5 
 
 5' ' 
 
 .s.'iT'' 
 
 I..S 
 
 tU> 
 
 
 
 "4 
 
 lii.,:; 
 
 .vi 
 
 .■?4«5.<x' 
 
 ,V^X,^ 
 
 ;j.Sl,, ;,S 
 
 I'.M Kl |s| No 
 
 \\". l . /oellncrt Partner) 
 
 II. lio^.ut ( I'artner) 
 
 Interest .mil Hiseount 
 
 Hills Keeeivahle 
 
 M. K. lireeii . 
 
 I'.spense . ■ 
 
 W. (. . /oellner (\\ ithvlr.iu.ll leeount 1 
 
 l.ish 
 
 Loss .ukI li.iin 
 
 II. Ho^'arl (Withdrawal .leeiMint) 
 
 MJse 
 
 |. 1.. .\KK,K. 
 
 k. \eelv \ Co. 
 
 I-'. A. Marehanl 
 
 l'"\elian^'e 
 
 A. H. |eMnin:^s \ t , 
 
 Ci'mmissioM . 
 
 M. Hiyiiell «. I - 
 
 Hills P.n.ihle 
 
 .\. I'mniint^ti.nn 
 
 T.vs'' 
 
 ,s_. 
 
 7. .1.^ 
 
 41 
 
 1 .s7 
 
 0* 1 
 
 
 
 J 1 -' 
 
 (M > 
 
 
 
 < '7'*7 
 
 .s'' 
 
 1 4.S 1 1 
 
 74 
 
 
 
 M .■> 
 
 ,">,> 
 
 I -' -. 
 
 . « i 
 
 
 
 .v'4.; 
 
 74 
 
 44",? 
 
 7t 
 
 4-.S 
 
 (M) 
 
 3 3 5 
 
 .;- 
 
 ;it 
 
 -■-• 
 
 -' 5 5 
 
 r J 
 
 ^I.S 
 
 47 
 
 _M 1 > 
 
 tlO 
 
 .111. .s.. 
 ".4" "7 
 
 nt II ^ I..' 
 
 hneiitories : 
 
 NKU>. 
 \et liain 
 
 t7"-4' 
 
 f.M 
 
 ZocIltK-r ,|-3. lioi;.irl 1-5. 
 
CANADIAN SIANDARI) BOOKKEEPING. 
 
 51 
 
 \ 
 
 gn.MioNs. 
 
 Wh.il is iIk- k'i;..l r.,1.- .'t i.Ucr.M In l-.,i,,ul., .- ' N.niK' .onu .i.onnils uhuli mav 
 ,M' .1 rcsoiiiVi.- i.ncMt.'i\. In .l.-sint; the |vili;.r u li> .ir. i^s,Mir>,s .,rul liahililii's hroiiKlil 
 
 . Knv lliv r^llill^' in hl.uk ink.' Uh.il is .i toluTniiar I!., lame Slieel !' \\h..i J>. Jehil 
 
 M esses siuHV I' What iln ciejil excesses show .' 
 
 ir\i- 
 
 N. 
 
 i;i ^ i\i, i,is|s. 1 _.. _, , _, „_ 7 
 
 \Mniiisier. . ! . ,. - , ,,; , s^ .. ,,, j ,,5 , ,,- .. ,, 
 
 |!ihI> ISriis^els 1 ,.; ,- , _.,, , ,„ , ,^, , ,. ^ ,,. ^ 
 
 I'l^rain . ,vS -,,. -; ,„, -- -,, .,s , , ., , 
 
 l.:iu'leuni. 7' * 7 s '>'*- 7-' "j mS -,, 
 
 ^'lUlolh j;' ;; ,,, •• -s 
 
 lipesll), (11. (,_;; -(, (ijlj lio l>; ti^ ,,(,. 
 
 ^\ ill'^ll -'■'«' -■ I'.s J r5 _• Kl J <K) _• 05 _■ 1^ _. 10 
 
 s| |.l,l\(, MM N 
 
 \^iiiii'^'>-'" - -'^ -• .vS -• -5 -• 4" -■ 45 - ,;,s -■ 55 J JS _■ 
 
 II.hIv ISrussels . 1 ..3 ,.;,, , .ji. , ^. , ,,, , _,,, , ;- 1 , _,- I 
 
 liil^^raiii 711 -J iiS -_• n;; 1,- -| -i 
 
 I '"''Icurn S5 .,., s,, s- s- I , ,s.) .S5 ,S7 i 
 
 ^''''l'"''' t.s 4-' t'^ f 45 45 57 ■- 55 
 
 I •iP'--"'y Ni 7S s; 75 -, -^ -.s s,. 
 
 ^^'1""" -^^1" -15 -• '"■ - 5" -■ 4" - 15 -• '«' -• 5.1 J 
 
 111! DjI , 
 
 -5 - 1.- 
 -'" I 45 
 
 So 
 
 4- 4 
 
 / .s 
 
 TIlc Cash lu'ok and liill Hook vull \\ inlioilueed in ihls month. The 1. asli liook 10 he used as 
 ''o.'k ol ori},'inal enli\ ...nd the liill Hook siinpjx ,,s a ineinoi .uulunt. 
 
 Cash HiKik. When the transactions are recv'rded in the I'.ivh liook .is iIk\ oicur. wiihoul i\,ss- 
 ^ tlic ciiliv iliioiiyli an intermediate hook, the I ash liook i< tlun s.iiJ lo be one of ori>' ii.il eiitrv 
 lliis evplanalion applies to the Sales, liill, rurch.i^e or .in> olliei hook « hen the li .ins,,etion is 
 u ed ilirectly in it and is posted I om there lo the i.evlyer. 
 
 Hill IVidk. I he sole ' ohiecl v>t this hook .is used in this mcrlh i^ lo rcoid the dii.nis 
 ....ul.i.j, note- issued {!!. I'.iv.) .ind tecei\ed ' H. Kec.) It will not Iv [vsted hiun Ik lu , it 
 Ii.rnud .111 au\ili.ir\ tiwlistiui,',iish il lioin one ol orii;iiial eiili \ . 
 
 Keiiiemher to .idd three d.i\s oi i;r.ue u Ik n calcul.itint; the vIik d.ile ol lu'ies and accept, iiices. 
 
S2 
 
 CANADIAN STANDARD HOOKKHKCINCi. 
 
 1.. 1-. 
 
 *. . I!. 
 
 (.'.l-ll 
 
 
 15 
 
 PilU 
 
 Kc. 
 
 I.S 
 
 1 
 
 II 1 
 
 .lU-i 
 
 1 ».>KM 01 OI'l.MNti lA 1 m 1 OK JIN i, 
 \.i\ \ I io\. Jim I. U) . 
 
 On ll.ina 
 
 ivi 1;, 1;. 
 
 l'>«i'. oil acit. 
 
 To t'iipilal Kc^ouu !.••- 
 
 (.'.ipilal l.iabiliiii.^ 
 
 lo Hill- l'a\ IVr U. H. 
 
 M. I-', lialilliir I'lu- llilii .>a anl. 
 
 .; I 5 "' ' 
 
 -55 "" 
 "5 ■'<5 
 
 Xiin. rill- t.i.li !» . Ill', k.'l "11 I" pn.nt 11- I.. Hiv; |....i.d fi..ni !».lli r.i-h r,...ik .ii»l a<.iiiii.il. 
 
 riK-ie ail. tuo lorniN ol Journal ciilriw- coiiinioiil) iiv..>.l lor opiniiii; a ■... 1 ol books. Iltmu'iI 
 ro-pi-ttivi'ly, liios- aiul Wl. I 1k' abmi; is llu- liri's> t'oriii. so oalK-il K-oaiisf ilu- I apilal AiiounI 
 is niailc to exhibit on iIk- or..clil sijc i1k- total Ivi'sourcos ami on iIk- ikbit siJc iIk- total i.iabilitu-s. 
 upon boi^'inniiif,' biisiiu'ss. 
 
 I.. I 
 
 (. . n 
 
 '4 
 
 (.ash '^11 hanil 
 
 Kills Kc.-. IVr i;. li. 
 
 II, l\-llVt Ow^s on aid. 
 
 To I'.ills Tav. I\r 1; li. 
 
 (1. I', liaiiliur Pin.' him on acit. 
 
 Capital Nvl .imonnt iiu i.'st«.'il 
 
 ClH) (M) 
 
 ",s •'^5 
 
 This l.^nii is tiTiiKil Ncl, bk-oaiisi- onl\ tiK' lul Kcsoihils appo.ii .11 the i ri.Jit ot tluC.ipital 
 .\oioiinl. 
 
 lUMM.S^ 1 IC \\> \l. I IO\N I OK JlNi:. 
 
 Hooks to W nsiJ : Journal, Cash Mook. Hill Mook ami I.L-ili;cr. 
 
 (Stuik'nt I i.oiniiKiUi.1.1 i1k' C'.i';"'.! KusiiK-ss uith iho lollowiiii; Ucsoiirn's aiul l.i.ibililio.s : 
 
 I'ash .f jVKiaH), Noti- inaik' b> How, ml Xil.iiiiN. datcil May 15, at ;v> I'ays lor .fi7i.(i<i, p.ivabli- at tl\ 
 Molson's Hank, cit> ; IKrhcrt riltor. I'ollin^'woiHl, l^nt., ovvis on account .'f;i5.i|ii. Ihcii 
 is Juc Miirrav (libson ■?-'-■, ihi on a ixi Jay note, clatcil .\pr. m, payable at ollicc ; alsvi II 
 !■". liarilnor, Woodstock, Out., kui a..couut. T'l.^.H.;. 
 
 Sec fiirni ofcntrv aboic. 
 
CANADIAN STANDARD BOOKKEEPING. 
 
 53 
 
 I-lnlcr Hills in Hill H>H>k .iiid (.■..sh ni e'.isl, Hook. S. 
 
 Hoiiiilil ol C un \ 
 
 ,J \lKn. Oil. I 
 
 
 d ;: 
 
 lillMUll. ;. Hi \ils. XMlllll^Iil. l^iP\ 
 
 iK. j.nioliiini 
 
 il-. r.ipc-li>. 7^ii>J'~. Ini;r;iiil. ij. 
 
 I.ni;,ii;iil ll.(ilK'\ I ..i> . Ol l< a> liookki't'pci al f}ci.i«ipi.T moiilli. ( NKino. ) 
 KiiiUil prfiiiiM.'s Nil. I ;i| \Vi.'llini,'lon St. ;il ;i moiillily i\-iil;il ol S)^, p.i 
 
 \iiit5 OIK' iiion 
 
 ill's H'lll 
 
 ih;iii.'i.' ill lasli. (f. li. 
 
 So], I (., \l. MilKr. r.ro. kMllf, Onl. 
 
 .*ii .UA.'otmt , I ;,* 1 \ . 
 
 \\iiiiiisi,i , OKI mIs. r,ipi.'stiv. 
 
 wis. JiiijraiM. ( |. I 
 
 Uoi I i\ I'll > .isll *1 I :^.cil 
 
 tVoiii IKrIvil TclK 
 
 1- Oil ai-LOun 
 
 I. .(.-, li.l 
 
 •111 .>l Hvlloii .iiul \\ ooj, I oioiilo, llnl., ;i..M.N. \\^-A\ Hi iisscK, j;^ wN. \\ ilioii, I.V'.Mi^. 
 
 OiK loih. li.Ui' Ml p.u I I 
 
 I p.i\ itu-iil cash ,f Ji« '. H.il.i 
 
 .Ml ai.\oiniI. 
 
 U.in.irk ( 1 1 ( r.ilit liill.m .ili.l W.njil in Mir .liiiini;il f..r ihi- i-litin- |ain li,i-i- ami ili.irj^r lIliMii fnr tin' piivnicnl mi 
 h. . >i.<l>l -nil. iif III.- r.i.li Ui"ik ; I'.'' "I |il,i.i- ill!' iciniiili't.' iiiln in tin' .Fuiinuil ami . Ini k nrt llir imsIi ili'iii, then riiUT 
 I.. ..ish 11.11,1 ,,n I 111 ,ii-.lii ,i,li. Ml till- Cash li.Mik .mil i.l.i..' .1 .In-ik iii.iik i.l.i IkImiv iIh- I..'.I>;ii nil.-. 
 
 I'aiil II, I'. lianliKT ,.i-ll in Inll of aoiounl. ((.' H. I 
 
 J li, \. rhoinl.'ii, (ini'liih, l^iil., on 
 
 u\ ouiii. I ;ci \ 
 
 Js. \\,^.\s Hrusscl- 
 
 Js. WriK 
 
 iK. Linoli-uin, 
 
 ds. \\niinsU'r. I |. 
 
 Isiicivi.il 1 .i-li S75.75 lioni 1., M M 
 IVociire .'fiixi insui.iiuc on sio 
 
 iki on ;utinin 
 
 I. (k . I'. ) 
 
 I'.iul 
 
 HiMivlil ot Milliiiaii ami Kosui, H.iniilu 
 
 M cniiiiin ot ' _. HI o.i 
 jc.i \..ls. \xniiiisK-i 
 
 ■ h. i\'. H. ) 
 
 iK. l.moU' 
 
 nil, 1 ^o \ ii' 
 
 Will 
 
 pur 
 
 on, Ji"i vc 
 
 Is. Tapestry, liavo note al Ju Jays, uilli iiiKrcsi, p, 
 
 ibli' ,il oIVki.-, in lull of 
 
 ■has,-. i|. \ H 
 
 .Sokl \lloii KiumI. Ikspclr, Onl., K'r o.isli 
 
 lis. Tapcstrv, 1^11 \ils hn,M'ain. JJS mIs. Oil- 
 
 1 loth, I 15 NtU. I.iiu>liniii,, a'. H.) 
 
 SoUI N\ 
 
 Tin. Ill >i\\iI/i.T 
 
 Sln.'i-ls\ illo, l1nt., ,>n his ;o ila\ iioIl', p.i\ 
 
 iMo at I r.ulir's H.iiik, I , 
 
 If... vJs. A 
 
 NininsK't , ; ^ \ 
 
 ,K. In- 
 
 i.tiii. ii^ \, 
 
 l.ipesin. I..;; V1.N. H..a\ Hrusscls. (J. 
 
 ,\ H.H 
 
 I'.iiil Inns .iiul Mkii ,.ish 
 
 ;o.o.) ,.ii aiLOiin 
 
 I. H.H.) 
 
 Hell, 'II .iiul U ooJ 
 
 Ml .UH>U 
 
 III .1 luMc lor f 175.00 al ^oil.iys | 
 
 l.ns P.O., Me It ..Ifke. iJ. ,V H.H.) 
 
 P.ik! i.isii \o Mntr.o tiihs,,n Km' iin* n. 
 
 He ol \iiril mill, m.ili 
 
 lo-il.o. (C. H, ,V W.H 
 
 ill I,, ti. Siiiilev, New 111.11 ke 
 
 n a,\ ,niiU, 1 ^o \ l: 
 
 Is. Wilto 
 
 II, 1 _s \ I 
 
 Is, (.^lUlotll, IV' Vlls 
 
 I ,ipest 
 
 pestrv, (|.) 
 
 Keiei\eJ eash. 
 
 lloni I I. Telle 
 
 r oil .leeoini 
 
 I. KM! 
 
 1:. (.. Sniilex claims aiiil is ,illouei.l overehar^-e >>l ^e. pery.uj .>ii IJ5 \ils. Oilelolli pureh.iseHl 
 
 the 1 ;lh iiisl. (j.) 
 
 ■1.1 ..I w . i. 1; 
 
 Will 
 
 J I ,... H 
 
 Oi\t.. 17^ \ 
 
 Is, 1 .ipestiA , 
 
 5 >>.ls l.i| 
 
 on, _'J5 \ 
 
 ds. Hk>iI\ Hnissels tia\einpayni 
 
 enl, note at j mon 
 
 w ilh iiilere-. , lor one h 
 
 lor one half, , asli lor hal 
 
 nu'e. (See iiist nut ions in 
 
 is. Oiklolh. .'^7 wis 
 ills, p.iy.iWe ,11 nl\ olliee 
 iJer I line -,i\l. ) 
 
 li.Mii M.'w.iiii \J,tnis l.'i liiN MoU' ,M M,i\ I ^. ni.iiiinni; \o-*.l 
 
 l,i\. (l.H.) (I'or 
 
 il 11. lie see H. H, 1 
 
 S.iKI II. 
 
 iliil.m aiul llairi 
 
 \\ Iniei . l^nl., 1 .s M.ls. ln.'rain,S7 \\iiiiiisiei, 1(15 ids. I.inolenni, 
 
 ,1s, Willon. Ke,ei\eiUash loi one lull. Hal, 
 
 nice on aeeoun 
 
 I. (J. \ I .H.> 
 
 I'r.ipi iel.M w illuh\'\\ 1. 
 
 lie use, -■?,; V"*' e' ish. (C. H.) 
 
 Ke.eiied .-.i^li in lull ,il .ueoun 
 
 1. lr,Mil li M, Miller. il'.H. | 
 
54 
 
 lir. 
 
 ^ ! II l\-ll.-. 
 
 '■ I. \l Mill.ir 
 
 5 t II. Ultcr 
 
 7 4 Hill- K.'.. 
 
 N 7 lloliii.in \ II. ,11 is 
 
 " II. \l. \lill,,i 
 
 7 ; \IJ-.. 
 
 'I 7 li>'liii.ni \ II, mix 
 
 CANADIAN STANDAf^r) BOOKKKKPING. 
 . \Sll. 
 
 Iin v-lllKiU 
 
 I'll .iiii'iml 
 
 0\\ .MounI 
 
 S>'kl \. KiK.il. IKspUr 
 
 On ;iii-i>iml 
 
 II. A.lams- lu-lc. \>.. 1 
 
 (.In iiw iii,.,.' ot ti>-tla\ 
 
 On .uiinnit 
 
 S>-lil (.■. I), linn, In-.Tv- 
 
 0\\ ;n.\.nMil 
 
 -•(.>' 
 
 ; I 7 
 
 \\ I Hal.nK-. 
 
 (.'.i-li i<n h.iiul 
 
 4,>"i 
 
 Piirp<».e of the Cash U<Kik ; 
 
 IlK' pn,|H..c >.r tiK- (.■.•i-l. Hook is 1,. i;iw a svsKrnalic arul .onnivI.-J tvc.-rj ol rc.vipts anj pa> ■ 
 MK'nts, s., that Ihc halan.v >-l .'ash ,-n l.anj nia> tv ivaJiK ascvrlaln.-d wilhont posiin^;. Its 
 use rnalvrially shortens the K>..kkivper's «ork holli al ilu' tinn- ot inakiny the original n.. ,m J 
 .Mill snhseqnintl) uhcn he eoines to p,isi. 
 
 Mow t(. rend the Cash Hixik : 
 
 Ihe entries on the left side ol the I'ash Mook represeni mone> reeeiie.l. When x ou examine the 
 ile.ns upon the Jehit sia> ol the I'asii liook al«a>s read the uotiK, •• Cash To '■ in front ol 
 I hem as lollou s : 
 
 ll'ash Toi Capital. 
 H.'ash Toi II. Teller, 
 a a-h To' (i. \!. Mil! :,t 
 
CANADIAN SIANDARK K(.X)KKKKI'1NG. 
 
 SS 
 
 rw' ft. .11 
 
 li» - 
 
 June -• H I spi'ii^c 
 
 4 S I i . !■ . I i.iiiliK'i 
 
 III II rurr\ .\ MliMi 
 
 I- ^ Kill- l'..v.,l'K' 
 
 III 7 \\ . J. R,>» ,V- t',. 
 
 I' I ^ W'iiluli'.in.il Account 
 
 -•5 ii lUlK-n \ \\\v.J 
 
 ; li.lU ['.,■. 
 
 :•! N liilcrc-l 
 
 .i>> N i;\pcM-c 
 
 ;.i lill.MUC * 
 
 C\1\ IK \. 
 
 ( MiNlll K»IMI Ms). 
 
 ■"^S 
 
 Uciil li>r I line 
 
 On iiUi'icc >'l li>-il;i\ 
 
 In lull .'iMCct. 
 
 Iii-uriincc premium. 7 -.> 
 
 Ou ;u\'iMint I 7.^ 
 
 M. tiil-i-i'ii's note No. i -''«( 
 
 H;iliiiu'e on invoice ol l»>-ilu\ ,ii)>> -',s 
 
 IViv.ilc u-c ,S<) 
 
 In lull ol' ;iccounl. '"i-" i.'^ 
 
 Milliiiiiiut l-'o-tcr'NiioIe No. J 1 -' 1 ,^ '"' 
 
 On .iliove ! .S; 
 
 Hi'okkeepci's sal:ir\ 
 
 (.':i-li on hand 
 
 .1 ' .> 
 
 4,vii .;<) 
 
 1- llIM' ;ll>.| .ill nilil,-- I.. Ii, 
 
 -.1 ink. 
 
 \oii will Tunice th.it each siile ol' llu- lash liook is in elTecl ;i Journal, that on the Jcbll siJi 
 \oii see ••111) one-h.iir ol .1 |ournal enlry. namciv , the credit half, cash bein<,' understood 10 
 Iv there bill oinitleil toshorlen the u.'rk, Wii.it li.is Iven s.iid of the debit side .ipplic- 
 eipiall) »ell 1. 1 the credit. ,\lua\s re. id on the creilil side theentrv as it ..ppvais in il.^.- 
 t'.ish liook li'lloucd 1\\ the u ords •• lo I'.ish." j-or e\,iniple : 
 
 ICspense I To (.ashi. 
 Helton \- Wood I lo Cashl. 
 II. I", (iardner i To I'.ish). 
 
 H> omittini; the bracketed words in abme we s^e one-halT of a Jv'urn.il eiiliA , namelv, the 
 debit li.ill'. 
 
 Mo« to Post fnini the Cash Honk : 
 
 it lollous Ironi what Ikis been .ilie.idy slated ret.'.-irdini; the Cash Hook that all items on the left 
 side must he pv'sted to the creilit side i^f the ledj^er .\ll items on the rij;hl side o( the Cash 
 Hook n.iist l>e posted to the debit side k'\ the ledger. 
 
 A cash account 111. i\ be opened in theledi;er .iiid debited with the lot.il amount t^f cash received, 
 ,and credited w illi the tol.il amount p.iid, thus c.iniplcijni: the debits and credits. Most bo.'k- 
 keepers omit t)ie cash account Ironi the ledi,'er carrjinf; the balance of cash on hand directly 
 to tile debit sid^. ol the Iri.il b.il.ince. 
 
56 CANADIAN STANDAKD BCXIKKhl PING. 
 
 JO. Kk'ivivi'd lu'lc at oiii.' m.'iiili uilh iiiurisi, p.ix.ilii .ii tlic li.iiik rl liMiiriKuo, liiio'jili, l>iit., 
 triMiili. \. lluiiliMi, !>>! iMii'-li.ill llu- .1111, •mil lu o«i:>. ij. .V li.H.) 
 
 J.;. Hoii^rht ot Uitiliii' .Ilk! Uol'vpl-, Mi.iilu-.il, Ijiio , nil .miMiMI, 115 wK. Iii^;r,iiii, 73 yils. IhhU 
 UriisscK, 117 viK. I .i|i>.-.iry. i|.) 
 
 .■3. r.iiil liclli'ii .iiul Wood ,.i-li ill lull nl .u.oiml. (I . H. 
 
 .■7. SiiKK'. I), liiiii. Iii|^irs,>ll. I'lit.. lor v.ish. I ;s >>U. \\inln>lcr, 1 u mK. l>ili lolli. l.li.) 
 
 .H|. Kicoivod lii'in Holm. Ill aiul ll.ini-, imi .u\oiiiii imsIi, IS^.j^. iV'.I!. i 
 
 .;ii. I'aiil .ash to Milliiiaii .iiul l-'osur loi nolo yui-ii tliciii on llie iilli iiisi. (KiMiicmbiT the iioU' is 
 iiili'iosl hc.iriiit;. I 
 
 JO I'. till r>i>oUlM.'i|HT fjo ill i.ish 111 lull lor oiu' inoiilli sits iics. 
 
 I\\ I \ IORI|-:S. 
 'kTchaiuli -c i'iS>.iuls \\miiisUi. (75 \ .luls IJo.|\ ISriisseK 
 
 .'"5 " liiL;raiii. 
 -M.; •• llil.loth. 
 2h2 •• Wihoii. 
 
 i_;>> " l.inolt'uin. 
 45.' " r.ipLsiry. 
 
 ro^iiNii, UNI 
 
 I 111' «i>rk ol luiic li.iviiii; no lOiiiK'i lioii «ilh lli.tl ol \pril or M.o vou \\ill op^'ii iK'W .klouiUs. 
 
 tiivc Mfrthaiulisc oik'-Ii.iU p.it;<.'. .ill ollu'i .uiouiils ci^-li oi!i--miarter p.it;f. \\ Ikmi postinj; 
 iiiili.ato in the cxplaiialioii .iiliinin of >onr l.ci.lj,'i'i the hook Ironi uhich iIk- iuni is t.iki-n. Il 
 Ironi thf lash Hook use ihc iiiiti.ils (.'. |{.. illVoiii the liUiriial use a eapilal |. 
 
 \l;er posiiiiL; take a I'ri.il Halaiiee, eonipile a linaiuial staleiiieiil in eoliunii form, .iiul hi\, 
 M>iir Net liain. eheekeJ hy t^.ieher. If louiul eorreel, elose the entire ledger. 
 
 Kule foolscap and iournali^e the follow ir^; entries in ho'ii u^ross and net form and h.iiul to the 
 leather .ilom; uitli your June hooks lor 
 
 ' 
 
 lAlKi IS1-; 1. 
 
 (Student eonuiKiueil hiisiness M,i\ 1.1,1 .uilh the folhnnii;,' resi>iirees .uul liahililies. I'.ish 
 on hand. *;.«io.(io, on ,lep,'sii, s'4,i,„ i.,!,,. N,>ie f.iwir M lie,'. |)e.ie,>ii, d.iled \piil 14. at ;,i 
 days, .Sj.'5. Interest .leeruetl np,'n the.ih,>\e n,<te 1,'r Mi days. .Merehandise. .St .'5o.,hi. I>iie 1'. II. 
 Duiieaii ,ui aeei'um, S',ii.s. J7. J.imes Kaliii).; owes o\i .leeinmt. *i;i). 15. Note sit,'iied hv (.'. 1'. 
 Kiii;,'ston t,>r ■^iii,;.<«i. ,liie in 15 d.i\s. imesteil .it present value 'dise,>uiit .*< 1. 
 
 I \l Ul l>l. _■ 
 
 .Mudeiiii . ,'iuiiieiieed husiness iiuesiin;; Meieh.iiHhsc, ■■^ii,n).i«i. Ke.il list.ite valued at 
 !S5o<io.(»i, with a morlt;ai,'e of f.i.s'Ki .iirainsi the pl^^perl^. Interest aeerued on nicirti;ai;e i> months 
 .111,1 17 , lavs at . C'.ish, .Si,M.i..Hi. Note lav, 'r \. D. Searf fi'r ? •,5ii.iki. due in ;.S day s (dise'i 7 ). 
 
 ijriv 1 |0\>. 
 
 ' W lial ilo you uiiderstaiiil h> l',H'k ,>l l.1ri;;in.il l-inlrv .■- UIi.il is the ,>hieet in keepini; 
 
 the Hill Hoiik .as an Auxili.iry .' W'h.u is meant hy the term \ii\iliar> ho,<k y What is 
 
 meant hy the terms lir,>ss and \el as ,ipplie,l 1,1 .111 ,>peiuiit; eutrv .■' \\ li.il purp,>se is serseil 
 
 in kcepint; .1 l.'.ish li.n'k .•' H,>u ,1,- v,ni p,'st iVoni the I'.isli H,>,>k - 
 
-A 
 
 02 
 < 
 > 
 
 o 
 
 d 
 >; 
 
 i 'II \ 
 
 .1 s 
 
 ■""r 
 
 |N.|\- I 
 
 "IV I 
 •lire j 
 
 ■ V I' 
 
 ii ?5 i 
 
 CO 
 < 
 > 
 < 
 
 a. 
 
 '■11 I 
 
 I'll I 
 
 •»ilas II 
 
 •Siiv '. 
 •villi- I 
 
 MUM| 
 
 •u'lV 
 
 ■|l..|\ 
 
 "IV 
 'I'.H 
 
 M1V|* , 
 
 r 
 
 11 
 
 if- 
 
 n . 
 
 If 
 
 -_ e 
 
 is ; 
 ..•4 i 
 
 i 5 2 
 
 ^£ 2 
 
 f? 
 
 (/5 
 
 l"H :wi.|i'| 
 
 
 
 '( -n "I II 
 
 » s = » 
 
 r jl 1 
 
 — T £ 5 
 
 S_ = " 1- V - 
 i: , a - •. - = 
 
 
 -- f -j= t 
 
5J 
 
 CANADIAN STANUAHI) BOOKKfchPINO. 
 
 i>K \i i> . ,i ori>i;ks. 
 
 \ Ilill I'l l.x>h,lll^'v' i» .III iiiiiniKlilixiiiil lUili'i ill uriliii).', .iiKIu'.>si.a1 I'\ imk' jkixmi li' .iiu'ilur, 
 hv |VrM>ii KM\i'if; il, ri-ijuirini; tlu- pfr»i>ii Ui tthoin il !•. ,uKlrc««i.'J lo \\i\. oil ilfiiiiiiij ><i 
 
 ICll 1'' 
 
 at A tixiil i>r JiMiTiiiiiiiihlc (iiliiro liitu-, a 
 Mill, i>r lo Iv.irer. 
 
 sum icrlain in ihoikn t.> iir li< llu' urili-r of a »piiiticil pii- 
 
 Irinn ihc ahmv ilcliiiili.Mi il Hill K- apparciil lli.il a ilr.iO is >.inipl\ ,i writloii urUor ii\\\;i\ hv on 
 
 person, iMi a si'k\iii 
 
 il, I.' p,i\ .1 IhirJ. Tl 
 
 lu' iMU- wli" I'rUirs aiuillivT to pay is cilloJ the " DrauiT, 
 
 orilc 
 
 H riles his iiaiiH- ,>ii tin' Uiwi-i ri|,'l>l side I'l Jlic orjcr ; the person ordered lo pay tot u> whom tlh 
 
 .idd 
 
 s .idUressi'd) is s 
 
 IN led 
 
 his name am. 
 
 .1 address Iviii^' urillen upon the li 
 
 ■ leli 
 
 side ol Ihe p.iper, and ihe person who is 111 III -iv. ilu- nioiuv is sul.,1 '■ I' n • . I.i^ ■. ime appears 
 ill llie lv>il\ i<l Ihe ilrall or hill. 
 
 I lie Iheorj ol a drall is ihal Ihe Dr.iWee has liuids in his poss,;ssi.iii heloiinin^' to llie Drawer, 
 riu Drawer therefore has a perleel rij;lil lo order these funds li' he p.iid to am other person. The 
 Drawee is .i ilebtor ol ihe Drawer. l-:\er> eredilor has a rif,'hl lo dr.iw upon his dehli>r and llie 
 dehior should, «eiierall\ speakiiij;, honor Ihe creditor's orders. 
 
 II in any business transaetioii yi'ii are the Drawer, jjive ihe person credit upon w lu'in nou haxe 
 drawn ; should voii be the Drawee, ehar>;e the pers.'ii wlui draws upon \oii and eredit cash, if mmi 
 pa> it ineash, or eredit Hank if yon issue .i .hei|ue and are Ireatiiij; your bulk :;s ,i person. .Should \om 
 ehoosc lo prepax it, eh.ir>;e the person dr.iwiii)^ and eredit ihe Hank iir I'ash as indicated, .iiid Dis. 
 Ci'unl. Il \oii .iccept lajjree lo Ihe ternisi lo be paid at some future tune charge the Drawer. uul 
 credit Hills I'avable. I'roni the above explanation \ou will I'bserxe that the person drawn upon in 
 ever) ease, if he p.i) s ii or a^rtes lo the terms ot the order. eliari,'Os llu- Drawer. 
 
 Clu.jiie : 
 
 ■ .r w riren ordi r i!':ri , lin;^' 
 ■. ,|lle. 
 
 ll.ASSIIU \ I IO\ Ol i>KDI.I-;>. 
 
 or liUM, -lii,. .Ill, |:.,r,l. I., p ,1 ,.,,rn. 
 
 is ..died 
 
 .1fc^cl•atlOll X\^n\\ 
 
 No. -'vr' 
 
 Pay to //; // .l/.7.v;v,- 
 
 .S/.i/y-si:ri/ 
 
 for / ■.- '. ■v/niii,! 
 
 London. S,/: m. 19 
 
 or order >>''. /■; 
 Dollars 
 
 // . n rooks. 
 
 W . Hrooks has fuiuN in the ;ibo\e H.iiik and this cheiiue i>r order is sinipl\ direi lint; llie H.iiik 
 to p.n W. II. .\luiiroe the sum named llierein. W. Hrooks is I he Draw er. the Federation Hank is 
 Ihe Drawee .aid \\ . II. .Munroe is llic I'avce. 
 
 In i>rdin;iry eommeivial paper, three days called da\ s of i,'race, .are allowed after The p.iper is 
 noniMiallv due. before il can be loij.illx collected. No davs of },'r,ice however are .illowed on cheques, 
 thiv .re p.iid upon presentation. S.>nielimes iIk- lioldei instead .>f drawinir out Ihec.ish represented 
 dei'ositv it lo his credit in his li.oik. A cheque is therefore a Hill of ICxchanne drawn iipo ■ ,i bank 
 p:nablc I'l, dirnaiid. and is subiecl lo the same laws as i^overn I'tlier negotiable inslruni.iils. 
 
' 
 
 CANADIAN STANDARD BOOKKEEPING. $* 
 
 ll.irik jlr^ill 
 
 \ iMiiks wiillcn onlcr rcqiicMiiij; .innlluT bank to pay the person natiieJ Ihoroiii a spocitiod «um 
 
 IS lirnui! a Hank Draft or Mill ol K*. Ii.in^;i-. Hiininoss men usuallj employ Hank l>raft» in making 
 
 ri-mittames to plan-. oiilsiiK' ol iluit own ^ity. It is a «iO .nd convenient method o. pasinR dcbln 
 
 v\ithoul acliiallj tran»nilltin); inone). In addilii>n to the amouni >ou desire to remit, the hank will 
 
 liari;e a -mall iomnii»»ion (ealled Kxihan^e) lor its serviies. ^ar^ill^' I'ri'ni ] to ,'. per cctil. 
 
 jFc^cl•atlo^ :i6aiil;. 
 
 •" • * No. 'J Hamilton, J,/, ,> I'* 
 
 Pay to )„,„., >^, „./,,„„ or order f „. ''/„,„/r,./ .„„/ /.,.»/,/■ ; 
 
 '>.//,,, and charge to this Bank, witli or without advice. 
 
 To . /,,/, iti/ft./i . /i'Di/. 
 
 t *' *CCOUNT»l«T 
 
 IU>\\ I I' I'l la II \s| \ 1; \\ k MR \1 I. 
 Percy Millnian, ol llamillon. is indehud 10 James Henderson, of Toronto, ihis iiidehiediKss \w 
 Jesires to laiiiel hy Hank Dratl. .Steppinj; into liu- Kederatiim Hank o\ llnnilloii he lilU in a rcijiii- 
 silion blank similar to the one shown. 
 
 ^I'l >.JI Iw > IKIN 111 
 1. V-M I' Mil 10 II I I I k 
 
 Sib 
 
 jfc^cvatio^ Ban I; 
 
 Hamilton. //// //, 19 
 
 iUanted ■' -/-y/-' a.,./ 
 
 In tavor of /,/, '/,„./,,„.,. for the sum of ^ ,., '/„,„/, rJ 
 ■III,/ ^/iifti/,^ /f,i , ■ Dollars. 
 
 No. 
 E.xchangc 
 
 Applicant, ^-'/'y . ////iiiiii 
 
 AV S'/i 'i.'i'i 
 ,■ . t' ','i 
 
 I he ilu-,.nie in paMnenl of llic .ibo\e ilr.ill nia\ he Jraun cillier : 
 
 (li 'W-' Millman's own order, he indorsinj; the same over to bank. 
 (-') To Dr.itt on Toronto or bearer. 
 (,;) To the order of 1 Ik- I'edLratioii H.dik. 
 O. II nia> be paid tor in cash as indicated by the requisition. .Millnian sends the draft to Henderson. 
 » ho presents it lo the l-'ederation H.u-,k for payment. Millman has s,.iiled his indebtedness to 
 IKii L-rsoii by riu-.ms of this p.iper uithoiil tr.iiisniilliui; llie iiioiic\ . 
 
 J!-.'. A.:..;!i:!!i :v.;j;ht \v\\ <■ aiithori/ed ihv ll.iniilioii I'ranch, in his requisition, to m.ikc the di.ifl 
 is ,nvn l.uoi. lie would then by a lull indorsement transfer it to Jas. Henderson. The effect is 
 I lie same in either case. ' 
 
to 
 
 Oi.l.r lur (i..,.il- 
 
 CANADIAN STANDARD ROOKKFRPING. 
 
 0\n nriiti'ii I'rUi'i rk'>|UC«liiit; i pvr«i<ii lii ilclivor ^'OoJ* or klMllcU •>! ail\ kiilil tt< «i<nu' pcfxiii 
 (■nirvt-Kc* i<r a JcMi'ri !■< oIvUaI .III OfkU't. Il iiMiI.iins ilu' i'«sciili.:l itn.ilirii'^ >>l .in ><riliii.in tir.ill, 
 cxi-k'pl that it i« pa;ahlc in nooJ* iiiilir.ul ol miMu\ 
 
 IIkiI\\\ IlKll'*., I.IMIIIK. 
 
 r.lKllN I.' > ' 
 
 Ik'IiIIciIU-II, rilMM- uiMiii 
 
 I lie ».iiiu- to m\ accoiiiU. 
 
 Si. I \IM\HIMs, Sl'pt 15. Ill 
 
 .^ III .III. u.ii till iK'll.ii^. .Hill , ii.ii ^i 
 I . H. I'm ifKsos. 
 
 Ill llii' .il'i'ii- .>uli-i I . II. I'.iiliis.Mi i- lliv Dr.irtvr. Hmuii llros., I.iiniiij .iil- iIk- !1rii«cc», .iiij 
 llii- Iv.iri-r !•« tlu' r.ivci'. I'lic priiuipio I't ikbil .iiul ircilrl apply to this i l,is» ol urilors a» will .i- to 
 llio«.i' p.i\ahlc ill nioiicN. i 11 P ittcrsoii cli.ir>;i;s bearer (or his ircilitors) ,iiul iroilits Hro«ii Urns. 
 LimileJ, Ills Jchlor. 
 
 lirowii liros., l.liiiitiJ. iliarL;*.- ill. I'.itli'r-iOii (their erevlitor) ami iTeilil Mdse. «Ikii >;ooils .irc 
 ilvllv v-reil. 
 
 Iiearer will ilehit NKUo. « lion rceei\cil \'<\ liiiii .mil inJil hi- ilcblor, I . H. I'llliTsoii. 
 
 I vpif^s Iciiu-N (Inlir; 
 
 MoiK\ Orilct 
 
 ~ \ 
 
 M Mi.i k 22m(^S 
 
 \\ Ik rl ..uiiili.i -mm-. I 
 
 I.. \.:.iit 
 
 .It I'.. ml it t*^ii(. 
 
 Cbc Tcdcration express Company 
 
 \.it.'l I - III lU \N>%U I \Ml I* \N 
 
 The sum oi ./,.,///,,„ ''',/^//., (»//'.//') to t lie (irdcr oi ''/. V). //„/■/ at. '»,. 
 Remitter, 
 
 //, 
 
 /i/f/tttt |hi« I'niir IS ni.i fiitahU m >'.> Vi.') IV in .in\ i-miii. 
 
 Countersigned. 
 
 AkciU at Gait. Ont. 
 
 . . .,( „f .1 Ik,„iI III nuti ttr t'nilrtt Stiitrm tir if r^H 'h rriiiitlnl «■ rri'A.dni.' ;«ii( 
 . . ., ,,/... t,. I.. ,,U. ..I \. . I... I I/.., |.r....'.|..W .-.'.r. ... It,. r...l..l M.I'.. 
 
 I'Ik- .1. . oinp.iin ill;,' |.\pti.N, Moiii-\ Oriler iliHi-rs in tonii Iroiii an\ procciliiif; orJer but it lontains 
 ine\er\ iss^nlial llie ilr.ill priiuipk-. The lialt a^'eiit ol the (•"ciji'ratioii Kxprcss Comp.iiu . C K. 
 Say.r. is i1k ilra«er ol the orjer. The oltiee in the town of Sariiia t>i which reniittaiue is to he 
 maile is the drawee, aiul U". f. liiird the person to whuse order il is drawn is the payee. Tlie 
 1,'eiieral iiftiee in e.ieh eilv or town of the Dominion, pays and issnes these orders, and in renderiiii; 
 monthly st.iteiiKiils 1,. the he.id otiiee turn the p.iid orders in .is a eash remitt.aiee. Kxpress Money 
 Orders like Hank Drafl' are piirehased by persons desirous of makiiij; remittances to outside places 
 .11 a iiiiiiiimiii! cost with a niavlnnini seciiril\. 
 
.1 Dffl. •' \ti>il.'v llrilr 
 
 CANADIAN STANDARD BOOKKEEPING. 
 
 MONEY ORDER 
 
 CAr'MJA 
 
 West I.nrno. Ont.irio. 
 
 Stamp of luuing Ofticr. 
 
 Nimr o( Canadian Exch.inijc 
 Otticc, .t ord^r is drawn upon 
 the Unit«'d Statfj. 
 
 Pay t(i the Person mentioned in Advice 
 
 //,<■ 
 
 --DoiLi 
 
 PostmaJUr. 
 
 To the Post Ottice at 
 
 Received the ..mount &! the above Order, 
 
 Signature 
 
 No. j'^s,: 
 
 Aniounl, 
 
 *l 
 
 -Cents 
 
 i.p "I l'.i\iinj (Jill, 
 
 \ r.'^i OHui Mi'iK) OiA^r is .1 romK>t hiy ;i l\>si OiXiCK; in ^^ liiJi wni inir.liaso \our orjcr Iv' 
 ilu- I'.isi OlViic ului.' ilu- iciiiiltaiicc is to he (or\\iin.U'i.l lo p:i\ In thi.' partj tianicil llK'n-in or his 
 on.li.T Ihi. vuiii spiMiicJ. riie l\ist OlVico issuiiii,' the order is the drawer, the Post Oliice upon 
 
 uliith drawn is the dr.iwee and the partv in whose tax or it is dran n i^ ihe pavee. 
 
 Drafts. 
 
 Di.ili- m.i\ lie di.iun uiili relerenee to time eitlier on deni mil, .il sit,'iil. a > ei Iain numb'T of 
 d.i) •- or mom lis .iller •■ii.'lit. or .i eert.iin ninnher ol d.i> ^ or nionlh - .iller (i.ne. Tluv ni,i\ he t.raw n 
 in favor oT ilr.iuer or .in\ per-^on uhom he n.ime^. I ).i\ > ol t;raee are allowed i anles- oiheru:.e 
 pro\ ided : .':: a'; ;::.:■:-. ^■'-: vp; ■!!•■- v p r; ;'■'■. --r ^'v:::,:--^! 
 
 A liill i-. p.i\.ible on demand, uhieh is e\pre-.sed lo I'e p.i\ .d le on denn'id. or on i'>reseru.iiii>n 
 Ml wliiji no Inne lol p.onunl is evpies^ed. 
 
62 
 
 CANAUIAN STANDAKl-i BOOKKEEPING. 
 
 Tinu- Jr.iri". .irt' Tn.uk' p.i\;ihK' .1' .1 t'utiiii.' tiiiu- .icul .Ti.' jTo-eiircvl \o tlic ilr.nvci' tni .uicpiuiKi'. 
 .\i:ccptar.i.c iil ,1 bill is the .sij;ilitii:itioii In lllf drawee iM his assent lo llie I'rJer ot llu dr.iuer, ,iiul 
 is iisiia'ly wrillen on the faee of the bill .mJ sii,'iK-il hv the ilrawc. I'lie siijn.ctiire of llie ili.iuee 
 uillioiil .idJiliiiti.il wi'rJs is suHieient. ll niusi iu>l ispu-s- 'liai llie ilr.iun mil per.'oriii lii- prornisi' 
 In .in\ olher mens than llie paynient ot' money. It', in .> hill, t'le Jr.iv.re is ur.'iif^lv ilesii;n.it, il. or 
 his M.inie is 'iilsspelt, he may aeeepi the hill as therein Jeserihoil. uUliiii; if he think- lii. his pu'pei 
 siijnatnre ; vv he may aeeept by his proper siifnature. .Veeepl.uue is either ;.;.'nef.il 01 i|u.iiilieil. 
 If aeee'pteil as Jrawn it Is ijenoral, if ehani,'e-l it is qualilieil. 
 
 Or. ills ,ire .leeeplekl In wriliiiL; aeross iheir l.ue " \eeepteil " sis^'neJ by the aeeeptor. II the 
 ilr.ifl is ilr.iuM at sit;ht, i>r at a eerl.iiii nmnher ol il.i\s .ilUr sii;l.i, ilie il.ite I'f aeeeplini; slunilil be 
 incluileil in the .ueeplanee in onler to lis the Jate i^i maturity. I! llie pl.cee ot pay nienl is nol 
 speeilieil b\ the ilr.iuer llie Jr.iuee shonlj inehule it in his aeeeptan. e. 
 
 l-'oKM or Hi; m 1 . 
 
 I 
 
 Due /.'/;;■■ V- 
 
 I liirt\ days after ■\'///' 
 
 London, /./': '. \^ 
 pay to the order of 
 
 Si mil III 
 
 .•)" 
 
 Sixlv-lvo 
 
 Value received and charge to the account of 
 
 ''ollars. 
 
 To //. / . . llkinsoii. 
 
 I/'Vin/loii. 
 
 Sill, /till. 
 
 *.t, c, /•/,■!/ /ill \- -. piiv.ihh' lit //ll A'lii/i 
 ( 'ii/miiini III r, . 
 
 II. I., .llkillyll. 
 
 ■'rill- -liMul.l ip|«ar ii. ni-» tl.,- la.-.- ..f ll,.- .Ii. 
 
 In the aeei'iiipany ini,' -Ir.ilt Suulenl is rei.|uestinu II I.. \tkins,.M to p.n to SluIimi's nun onk r 
 fi.j.,!". .\tkiiison owes him this .imouni .iiul from the wriliiii,' aeross i|k- l.iee .'I ilr.ill \,mj uiII 
 observe thai Atkinson .if;rees ii> the onler of Sinilenl. or he is saiil to aeeepi it. Siippi'se the .Siiulenl 
 is iiulobteil to John Haker .\ Sons, iirimsby. he coiikl transfer this aeeeptanee by full iiiilorsemeiil lo 
 lliein. .\ th.itl in liookki-epifii,' is often n.»l trealetl .is a hill until it is .u-L\ptiAl. 
 
 Jiiiirnal lintri'S Inr each party : 
 
 .Sliulent HonkI lu'l r. i|inre to make .1 Journal entry until tiie p.iper u.is relunuil .ueipieil h^ 
 II. I.. Alkinson. a memo, onlv \\o-.-.kl be maile. 
 
 When reeeiviiif,' it 's'uilent H»>iilil Jebit Mills Reeei\able .uul eieilit II. I., \lkinsoii. 
 
 .\iknison woukl. up.'ii aeeeplini; il. Jebil Sliuk-ni anil ere-.lii Hiiis r.iy.ihk-. 
 
 J no. li.iker .V Sons would debit Hills Keeeiv.'.bte .Mid credit Student. 
 
 H\ subsiitutiii),' for the words " Thirty d.iys .iller sit;hi " the words. " day s .ifter date " 
 
 or " .\l St^'hl " or " Ky^\ nt-ittaiiv! * or " t."^:: " slaituj; a ceit.nr: tlale, \v\\ will ha\c almost 
 
 ever\ lorin ol dr.df used in business. 
 
CANADIAN STANDARD BOOKKEEPING. 43 
 
 I Ik- I'rimary I so oi Drafts: 
 
 r\H- p,M„,.r> ,-h,.vl »l tlu- .l,.,n u... to oini.ac iIk- cspcso mkohv cni.-.Ko .mkI ri.k, iiui.lou to 
 Iriin-rnitlinj,' iiii>iu\ IriMii pl;ii.\' i,i |i|;i,i,-. 
 
 /■:v„m/>/,. Sl,uk„t lnii>- in Toronto, on.-. Jno. Uakcr ,V Sons, ol InlM.sbv , .,nj II. 1.. Atkinson, 
 ot Hamilton, oucs Sl.uknt.ol loront... To .uoid ttansmittni^ to lointshv hv SluJ.nt, .n,J to 
 loronlo. In \tkinson. Siiuk-nt Jr.ius ., Jr.ili on Alkinso.i n. t.nor ol Jno. i;.ik.r ,\ Sons. fpon 
 ilu- riv.'lpl ol tlu- ill, , It bv Jno. li,,kcr ,\ Sons tli.-y will prcsvnl to II. 1.. \ikinson lot pav>n.-nt. W l„-n 
 ihi- ilrall is paid tlu- iK-bi h.is hocii i.-aiii-clli.-d willuMit any rcmitl.icu i-. 
 
 I he .Modern I'se of Drafts: 
 
 Di-.ilts are iiou mot.- -eiK-n.ll, nscil lor m,,kinj,' colK-^ lions. A \\l,ok-s,,k. jjous,- ol loronto 
 sells a hill ,^t j,'oods t.. ., .-usto.n.r in Wi.nlon on , redil ol,,!, d.ivs. W ishin- lo oht;un lands belore 
 the iniilurity of the account, Ik- drau s in .uKaiue npo.i liis enstonur e.llur lo order of liims^H or his 
 K.nker, and discounts ii ,,t tlu- K.nk reeei^in- credit tor I lu- proceeds. Sonu-times ihe mei-chani 
 dr:i«. .-1 leu da\s in .uh .nice ol the m..lnrin ol the .KCoinit and leaves it vviih the Knik lor collectuMi- 
 The hank then Ivconies the holder i-l" the paper .nul preseiUs ii to the cusionu-r eitlu-r lor ..ccepi.ince 
 .tnd pavnunl. or toi p.cMuent alone. This is .,,1 .llolu.d method ol makin- colledions, .,s the 
 :iccfpior, it the chiini is :i jnsl one, is hound lo p;i\ tlu di.dl or sidler loss ol credit ihroui^h Ivs p.iper 
 ijoini; 'o protest. 
 
 |-:\\Mi-;is I.MiiKiiiN,, Jo: :,sm-|1n\-|;o,.k.Imhm s ,s ;)isiolMlS,, \M. KiMUIS,, \..ns. 
 
 I\\ wn-i I 1. 
 
 Note dis.ouiUcd at l-.ink, proceeds h^in- pk.ced .,1 >oin .rcdn. IS.nik .iccouni kept in the I.ed-er 
 
 \ui.;nst J. ., i(| 
 
 ll.ink ol C onuiK-ri e ., jS; 
 
 nisCOIMlt I ',^ 
 
 To Hills Kcceiv.d^lc 
 
 ,>(:«> o:^ 
 
 I'is.onnled II. I . lioui;hs note due Sept. 13. Pisc'l lor Ji > 
 d.ns. Pi vcc.ls credi-ed. 
 
 l.\ V'll'l I J. 
 
 Iii.-f. , he:iriiiL: note discounted .it h.uik. li.ink .uconiu kept in the Led, 
 
 \ui;nst ^M. K, . 
 
 I'ro, ceds credited. 
 
 H.nilx ot" lonmierce 
 Discount 
 
 *T» Interest 
 
 Hills receiv.ihlc 
 
 Discounted W .}, llsh.irnc's luMe d iicil June ;o, .n ; months, 
 he.uint; '1 percent, inteiesi Discount ;.) d.ns. I'ro- 
 eeeils vr^-dited. 
 
 -I".! '|S 
 
 •|l i» i-u«tMiii,iry (iM Ituika tn i-.diulati- tlir lilti-lcsl fur Ilu- full tun.- tin- ri.rt.- Ii;is 1,, iim 
 k.iii the ilisiiMiiit <iu till- fm-i'iif till- hill plus the iiili-ivsl. 
 
 'in. ..I to, I, Us. .,,,,1 t . th.n 
 
p4 CANADIAN STANUAKD BOOKKEKHNG. 
 
 HwMiMi .;. 
 \\\- Ua\c m;nk' .irrantii'iiKiil'. ti' ri.-rv« ;in lnli.-ri-st Ivarini; lu';..' I.h>m ol \illuii |),i>. uhi, li l.i! 
 
 Scpli'iiihir 5, ii| — . 
 
 liill- l'.i>.iM.' 
 
 ImIIv IVn.ibk 
 
 (Ml I Ht 
 
 (1! l«l 
 
 K.iH'Vv^tl our iitcrc-.! IxMrini; iu>K> taM>r ol A. n.i\. paviiii; 
 .asli .uul i;i\ini; a lu « note «illi inuri.-.t loi llu balaiKi.'. 
 
 I-AAMIM I J, 
 
 l\aull\uh.\ SJiurmaii :;a\c ii> iIk-ii- note if -,5"! soav linu- siiue u hu It was disi oiiiilcil ai our 
 hank. K. .\ S. .i-k us to i\ik\\ lliv papei wliieh matures io-ila>. 1 liev seinl ui senUnuiil note at 
 three iiioiitlis «i5oaiKl easli fji'.;. wliieli liieliules imprest on the retiewal. 
 
 Septeitll er n. I'l — . 
 
 Kaullvuh .\ Seliurmar, 
 
 1 o IJank ol I Oliuiierie 
 
 Keliretl K. .\ S s uot^ ihie to-da\ 
 
 r.ills Keeenahle 
 l asll 
 
 1 o kaullvieh ,\ Sehurmau 
 Inter, si 
 
 50 ( M > 
 : 00 
 
 Keeeiveil t'rv>iii Kaiilliaeh .\ Sehnrman neu note a! ; nios., 
 and eash to settle halanee due on old note and interest 
 on the renewal. 
 
 1. \ WHM 
 
 We hold a note a-ainsi j \\ W ii;i,-ius due lo-da\. ri:e pap. 1 is reneue.!. \1k \\ . ;4i\in- us 
 in paMiieiit a new note ai >'ne month tor f.V'.jM. whieh aiiioinit in. hides ijiterest on the renewal, .nid 
 JUKI for the remainder. 
 
 September 1 5. ii| - . 
 
 hills R.-eei\able 
 Cash 
 
 lo Kills Keeeixable 
 Interest 
 
 1 ^o <«) 
 
 |. \\ \Vi>;niiis renewed his n.'te nialurins.; to-da\. li.i 
 ;: paMlteiit now note wb.-.ell i:; ' 
 leual iiid cash lor remainder. 
 
 in pauiteiit now note whieli i:u lades Interest on tlie 
 
CANADIAN STANDARD BOOKKEEPING. 
 
 i.iH' \-iKi\. HI ^ ,. ,,, . 
 
 I>r. 
 
 o5 
 
 I'l- MiUc S;ilcs. 
 
 MikIcih L-oniiiK-iK-LiI llu- l.r.nn .iiul 
 
 IVoiluCe lni>.ilK-ss HJlli llu> U'lK'U- 
 
 irit; A>si.'is .-incl l.ialiiliiics ■ 
 
 i li t ..si, 
 
 I'- li. Hills K.H,.iv, ,!.!>.■ 
 
 ,^ KaiillMji it Sclmrmati 
 
 " I.. I'. Barloii 
 "• 1" M. l . lanuTon 
 
 "• "• Hills l\i\iihk- 
 
 ' MiuliMt 
 
 I 5(K ) 
 
 J }l. iS 
 
 l-:M!,'aj,'cJ K \V MoJclaml as P>,ok- 
 ki.'i|HT am! Sltrui. al S5, . n^^i 
 inoiuli, a.Kl \\ . II. Kiuik., .,s 
 Shippinj; ^j^.^l; .„ ,, ^,,1 ,^^ ^,| .;,_,. 
 per inomh. 
 
 17 NK1-. 
 
 I- 1.' II. Williams 
 
 Hot, >Mi a,\i. per iiuv'iie \,v 1 
 
 4 
 'I n II riiorntiMi 
 
 I.' irx) hus. WIk-.ii a! 75^. f-z, 
 
 5'> ■• (.'',11s .11 -,,e, j':; 
 
 I" S. 1;. Siiulair 
 
 lo II «> Jo,-. ICf^-s al UH-. fill 
 175 Inis. wile. It al 7JC, iji, 
 
 l-orv\,,iJ 
 
 '.?<> 
 
 -.;47 --H 
 
 -■ I. ih,v 1„.|.,„K .,„.! urit,,,^. I,..f,„,- .l„-,n ,1... «„„| ■• K„r»a,.l ' ' *" ^ " "'"'" '" ""' '"'"""" '" 
 
 J-'r:::::'z;'::::7:,rz^^^^^^^^^ - «.- 
 
 ■ " ' I'I'-il"-", ,„ ,l„.a |„.,|„., ,.,,|,„„„., 
 
 I^H \iu.\. \i\.y _-, ,„ 
 
 Dr. 
 
 l"s-t...il..|„,|,,„„ ,,,,,„. 
 
 lom.nj 
 
 ir> II. C. lanuroii 
 .^ niseoiint 
 •' To I.. P. Marion 
 
 nr\u oil H.irlon at do ii.ivs .,iul re- 
 niiiti-il s.iinc to I'.inuron lo appK 
 on ai\l. liss Jis, 1. 
 
 7 III. Miin.n 
 
 lo Joohiis. O.iis.,, ,-,, I,,, 
 50 bus. \\ iK-ai ;,i - ^^.^ ,,, -I, 
 
 .\Klse. fivJil 
 
 -•,vS; j.S 
 
 -.;)7 -■■'^ 
 
 -".*'> 
 
 /■>'• .i'> 
 
 -'.;77 oil 
 -7.!<i it> 
 
 lh-...!«,.,.xl„:».,|,..„„,„„.,-„f„|:„j,,„„,,,„.|., ^^j^^^ 
 IV li-iit tl..Tn.|,.f,.,„|, „„„„|,. I""' I'll- .Mil".'. .N.I,- ,,,1,„„„. n,,, „„„ 
 
 N'"". .\llr..h.iuH...I„. ,1, ,.,-.l ,,ik. 
 
CANADIAN STANDAKD BOOKKtEl'lNG. 
 
 n I N \\n \i i.i's r. 
 
 i;i \ i\i, I IM ■ 
 
 s (« 7. ^ ■' 10. 
 
 H;llli> "-" "•' '" "5 "- 
 
 Huitct i V K ,uiKi> ) J 1 -I' -.; -■-' -'.;'- 
 
 (^Iki^i . - 1 -• ' I - II'. II I" 
 
 t'lint'r Ni.i.il ... ,; "5 >■"" .'■ I .^ ' -'.^ ■'■.'.> 
 
 l-^-s 1.; .- I ( 1- II 
 
 MiMct ^4 f^i i^' ^.; ""I 
 
 ii.it > .;i .!" .;; ' - > .v> 
 
 IV..- ;■■ "'I 7" 7.; 
 
 Kyc .... ",^ "" "" "-■ ".^ 
 
 \\1km1 7.=; 77 ''^" ■'^,; 7.^ 
 
 -,| I.I l\(, 1 IM ■> 
 
 »i,ik'> • 7.^ 7,i 7-1 7" 71 
 
 liulK'i (> rc.inK'TV. ... J5 -'5' -'< -5 -'" ' 
 
 (.Ik-.-..' i.i I I I » I.; 4 I-" 
 
 l"Ui\oi S^'cd 4-"" 4--.^ 4--4" 4-.>" ^■!^^ 
 
 [■-.y-v I" 17 1'"^ '5 ' 1 
 
 .Mill.-! M- M.' 'H '..^ '1" 
 
 (.1.11- I" 4- \h .i" ti 
 
 IVa- 7,^ 7 1 ^^ ^^ 7- 
 
 1\_\ c "-' 7.^ 7 ' 7.^ > 1 
 
 WluMt ^; >^.i -■ ■'^.5' 
 
 -i 
 
 I . 
 
 4 7.i 
 ii> 
 
 '•4 
 4" 
 
 . ;<) .?. It)-.i 
 
 14 
 
 1 1 
 
 4" 
 
 .?.?."' 
 
 71 
 
 n6=j 
 
 4-.;,^ 4-.^.^ 
 
 4.=; (' 
 
 
 -4 
 14' 
 
 -'l>l 
 
 4- 
 
 n ' 
 
 4-4- 
 
 
 I.S 
 
 1 4 
 
 
 ' '.'^ 
 
 '14 
 
 S ; 1 ; 
 
 l'\U I \1 ksllir \l.K^ I MIA I 
 
 I. \MO\ I .V M.VK^i' iM . 
 
 Akikii- 01 \i.i;KiMiM, m.nU .uul ton. liiJoJ ihi- s^-mmuIi J;i> oI' |iil\, in iIk' sv.ir l>ni' 
 Ihous.iiKl MiK' lluiulriil .iiul , Ixi u >.i'n Tlu'ni.i- l.;iiiu>nt, ot tlioL'it) of' 1 uroitU.. l'co\ liKo I'l 
 
 Ontario, Doiiiiiiioii ol I'aiiaila, parly ol tin.- liv-I p.m. .uul I liark'^ Marsliall, i'l" llit- > it> .iKMcsaiJ, 
 party >'t llic •.(.coiul part. « it'if.sotli a- lollowv : 
 
 llii sakl -lartii"- .ihovi.' iiatm'J liaM; ai,'ri;i.'il In N. uiiic n'-p.ii liui ^ in liijsiiu'». anJ liy the'-c 
 proiiit-. tin A^ircc ti- become lO-p.irliicrs to^etlKT, luulor aiul l'> tlu- naiiu- or linn oT '• I.amoiil \- 
 Marshall," for the purp> > of eoiiiliutiii!,' a ijeiieral Wluilt-ak' am! Kiiail busliu-ss as ilv.iler- in bi-ol- 
 ,::.>. .'.:, ■:■'.. 1 !'.-.■ p:irt Mer-'iip is lo ...nliiuu- loin \i-.irs Iroin Jatc. nnkss sooiur tlissoUnl 1\\ imiui.il 
 lOiisent. :'>olli parties are to iiuest eipially. ili.iu eijually tor pri\.ite use, sh.ue alike in i,'.iins iuul 
 losNCs, and t;i\c their uliole lime .nul .illeni ioM to I lie hnsiiu s,. \iul it is a},'reed h> ami hclueen 
 
CANADIAN STANDARD BOOKKEEPING. 
 
 a 
 
 .1.0 sauI par.i.. ,l,.„ .lu-,. .l,,„i Iv h.ul ,„kI kcp,, „, .,.„„„,.„ hou..,, ,lu,n, .,. ,h,„ u.iur >., .lun, 
 
 -nay haw acc.s, .Iumvi. „„1„m„ .„u „„.,-,-„,„, h.nJr.nK. ol .lu- .Ml,.,-.,, .., „r,v,K., „.s, 
 
 ■""' ""^' ' '^-'" •'^>''"'"- "'"■'-" ^l'''ll I'- -"--1 .uul ,., Joun. ,,11 n„MK.v In ,l,o„,. ,.,.,,1,.. .., 
 
 llK-m. rccvucd, paiJ. laij oul and .s|v,Kl.d ,„ .„„l ,,l„,„, ,1k- ,aul husiiu-s. ,„ also all i^.n.Js u „ ... 
 .-.-mnuHlilK-s and i.KT.-haiKli.c In iIkm,, ,., uiIk, ,.| iIk-u,. lou^h, .., sold In , . .s,.„ „r >m, , ..ml' 
 
 of said iM.sin.ss, and all olhc, ,„a„ 1 ,1,,,,,. u l,a,s„... ., , ,. ,„c saul L.^nK.. and .lu- „n!,', '" 
 
 -nen, Ihcrco. in anvui.. Ivl.-n^in^. \„d ,d.,, ,|,, .aid .o-pa,,,,.,.. ,uu. 1„ ,., „,,„„. ^, 
 
 ottcncr ,. n.vc.sarv. shall n,akc. yA.\ a„d ,.,ukM-, ..kI, ,» ,1,. o,1k,, a ,,„.. ,us ,,,, 
 
 .nvcnUMV .n.\ aU., an a.voun, ,., all p,..|„s an .,vas. In .lu-n,. >., ..„h., >., ,l,on,. n.adc and ., 
 
 all U.SS.S In ilun., or .uIkt „t ,l,cn,. sns.ain.d, and also ,dl p,n nK-nls, ....i,,,., d.siMn s.n..nts 
 and all o.lKT thin.^.s In ,lun, n,adc, a.,.d, done or sull.rvd n, ,!.,■ s.,id , , . p.n , „., sh,p and h„s„Kss " 
 and Iho same aoeonn, so n.adc shall and u,ll clear, adins,. p.n and delue,. . a. h ,o ,he o<l,er , ,h ' 
 
 <nne, ,l,eir JUS, share ot, he prolUs ., n,ade as alores \nd . he sa.d parties „„„nalK e,\enuM 
 
 and aj,.ree <o eaeh other thai, durn,:, the eomhu.anee ol ,he said . o-par,nership, ne„ her ol , hen, 
 shall nor w,ll endorse an> note, or otheruise Iv.o.ne su,el> tor ans person or persons uho.nsoever. 
 without the onsent oi the other of the said eo-partners. 
 
 In>r the purpose ol seeurinjc Hie perlor.nanee of the toreKonii,- arileles of ,,yree.nenl . i, is ,^,eed 
 ti.at either p.,rl>.in .ase .^< an> Niolation ol then,, or e.lher ,.| them In ,heo,l,er. shall ha^e the 
 rii,'ht to dissolve this eo-partnership lorthnith. on his Iv.onnn- inlormed ol su, h violation. 
 
 In unness whereof, wo have hereunto set our hands ,,nd seals iIk uav and vear lirs, .,hove 
 v\ritton. 
 
 Sij,'ned, sealed and vLliveud in 
 the presenee o\ 
 
 I. W. liKOUS. 
 
 TllO\|\s I,\\U 
 
 C'llAlil i s MaKsh.M I . 
 
 l;i Sl\|;s> IK \\.,\^ iioxs lOK \{ \.\. 
 
 nooks ,o he used i,, ,1ns : , .„. . nh spe> ,al .oUunn tor sales, c ash U..,. .n,d Kd. 
 
 l-vk (as ort^mal hooks) .n,d l.ed^e,. I!,ud. a.eouu, ,o Iv kept n, the l.ed^v.. 
 
 •■■ (^-'-)™--d the C.nnand IV h.s|,„„, „„|, „,^, ,^^,,^^^^^ ^_,^^__^, ,. ^^^|. 
 
 '"-\/;^"' '"'"" ''" ''^-'^"^ ■ '-"'^ '>' ^~-, S.,...,.; U-n-ehoUse"v,' 
 
 :;';';"?',"• ■' ■" "*'""""" '•"■ '"■'^' "^ '^■■'""-" -' ^'"■™. Hahh.; 
 
 '■'••'•"■'"'"'• ■'"""■^- '-'-•"^'^■. ■."l.l.n-..S,;,.:du„rd,.utle' 
 
 l—npton. oueson.Kvouu, *o.,5„; Koh,, \u hols, Whi, In . ou es on u oun, s.- 
 
 '"'''^■"•- "■'•^-'- ■ .anedM,..,,, ;.. i,.-;:;,,^ 
 
 d Junes V'ltislto..-, .SireetsvdIe, on aeeomit, Si^.S;. ' '^ 
 
 ■|'r.>.-iit It fn.ni l«ini;.iv,hl.-.| t«i.,-. """" '■■ l"f lii.' .i..,,l •■ ( ,,|„t,,|," 
 
 \V' ; also \lhert 
 
 
 '■"«^'>^^'' ^' "'^ - I '^'--'ivr .n,d steno^r.ipher ,„ ,, utonthK s.d.u. o. 
 
 I,oek,u-d ,,s sluppint,; Jerk, ,,i ,, monlhlv s.d.irv ot Sj,:;. 
 
 ;:'", "' ■'"'"• ""'^' ^ ■ '■• •'>• ^^'" ^— . .-. bush. Wheat. .., hush 
 
 ''•"'^■>' ' ^I'- ' !>--■ -^-'1. '.so hush. U.e, ,_.., In.sh. .Mdlet. 
 
 •W'-' - 
 
(8 CANADIAN STaNDAKI) BOOKKHhHING. 
 
 4. Si'UI l.'liM l-\Ti;iis.Mi. 0«.ii Soiiiul. on .u\.ninl. ,;. i l-ii-li, |!.irU\ . i>> \ni-}\ i\o\^i S.xil. 7^ bii-li. 
 WIkmI. (Siv spv.-,i.il i-.'liimii ill -pcviiiu'ii Unini.il li>r s.ik-.. Nolui- inanriiT ol i.-.irr\ ihl; 
 r.'rw.iul iIk- It'Oliiif;-.) 
 
 4. Hcpo'-ilCil ' i^li SiiKxi. 
 
 :; r.liJ ill ..isll lohll Mill's .U-vvHIlU tor OIVka.' supplies ■fj.S-.".-'- 
 
 n \|.,.lv .1 tir.ill lor fi>J.5<« on l\l«.uJ lilllc. lir.inipion, in m\ l.uoi .il ;. ■ il.i>s ^ii;hl. .nul 
 ri.inilliil >;inH- to Jolin li.iku \ Soii>, i.tinisbv. 10 .ippiv on luooiinl li.-.s ,;;, Jays 
 
 Jis.OUllI V< p..T LLllt.). 
 
 I, Sokl 1. II. I.MSLomlH'. I.oiulo'i. on ai\oiu<t. 7;, bush. K>i,', N:, I'ush. Milkl, ij:; bush. W Ileal. 
 
 Xoii-pUil p.ivabU' at liaiik ot I'oinnuiic, l.iincs \inislroni;'s ilr.ill. ilrawn at m days allii 
 Jato ill his lav or tor amount ihn.- him 011 anouiit. 
 
 II ]!. .ui;ht 1 . II I Kuil; iV (. I' . M. lathariiK's, on ai.\onnt, ji ■ I^om's i Ik'^.s^-. 1 4ik> lbs. net, '!•«' 
 
 Jo/, l-i^.ys, i^^.ilbs. t n-aiiu-ry ISuttcr. 
 I,,. Tuivhasi-J ot ll.'lJl^' X M,^.^;Il.■.h, (,.,li. lint., a hrc-proor s,,l... i^ivin:; a.ho|u. for .fi7,^ in 
 
 pa\ mcnt. 
 10. KanlbaJi \ Siluirmaii prcpaiJ 1\\ Llu-ipu ilR.ii noli J.iti.J Juin. 5. I1is,v'uut to nialurn> 
 
 at 7 pi-r icnl. 
 
 II. \,xoptcJ p.ivable .it ilu- I!. ink ol lomnK-rn', II. 1. Kini; X: to.'s Ji.ill !oi .imouiil olpur.haso 
 
 ol llii.' will. ili.uMi at (5 J.i\s alter d.iK 11: l.i\oi ol Joliusion ,\ K.i\uioiul. 
 
 ij, SoM |. K. \iulcrson. li.irrie, l^nl..,^ boses i iiei-e, .;,;. ■ lbs. ,„t. ^.h. J../. i;yi;s. 15,1 lbs. 
 livanicix liulKl, KcceivfJ in p.ivnK'lit his di. ill al Un il.ivs sii;hl on W. 1. l.iKluell, 
 i'ollini;"OoJ. uhieh the Jiauee h.is this a. n .uvepieJ p.iv.iblc .it ilie liaiik ol ll.inulU'u, 
 I'ollini^uooJ. 
 
 12. Troprietor uilliJrcw liom iIk- busiiKss ni t ,isli .f;^. 
 
 1- Sold K.iulbavh. A. Schurm.ui. Il.ililax, \.S., rceeiv mi; tluir cheque in p.ivinent. lyi bush. 
 I!,uk>. ,^. . bush. tlo\ei Seed. 
 
 1), I'lep.iidou: iK>te. d.iled .\I.i.\ J^, l.uoi K. S. I .i- hi Ik .11 1 in , .ish. I )is, .n,nt 1 . per eeiit . 
 
 I.). Ueposited eash Syi^nul Kaulb.ieli and Svhurmans Jieque. 
 
 il,. lionuhl ol (. . II. \\ ilsvMl \ 10., lir.intlold. Onl., ''y- bn-li. O.ils, 17^ bush. TKner Seed, 
 -Mil busli. Wheat, -'■»' bush. K\i. C.avv ill pa\nienl Jieqiie i--^, I .ish f n « 1, ILiLinee 
 on aoi-onnt. 
 
 17 r.iid .id\eilisllli; bill in i.lsh K'.s..;*^. 
 
 i,S Sold Me!..nen \ hosier, 1 lUi iiburi;, 1I11I , -';m bush ('>.ils, ij^ bush, ilov er Seed, jj^; bush. 
 
 Wheal, i" b.ish. K\v. M.ide a ;iid,i\ sii^'lil drall lor ihe.unouiil ,iiid seiii 10 lluin lor 
 
 aee pi. Hue. 
 HI. I'lep.iid h\ chei|no m\ .u ee|M.inee ol llie iiihinsi. inlavorol II. i:, Kiiiu: ^ lo. [liseount 7 
 
 per oont. 
 
 i<i M.ide .1 sii,'hl di.ill on Kobeil Nl>hols, \\ hiiln. l.1iil., loi ihe .inuniiil ol his .leeounl. I.ell ihe 
 draft "ilh Ihe b.ii k lor eolleition. (.Memo olll\ . I 
 
CANADIAN STANDARD BOOKKEEPING. b' 
 
 JO. Tupjul |.\ >Ik.|iu |,.1hi li.ik.-r \ S,.n^ Sy«, Ji,,'! a.iuJ July 1 7, ,il u . da_\ s slf^lit. l)is,,Minl 
 
 7 [HI I I'Mt. 
 
 JO. r.iul l<\ . lu'qiu' ni\ aLVoptaiKV fiivor of |;i>.. \nii-lriMi;,' iltu- U'-il.n . 
 
 Ji. Kci.cni:U Irorn Mil.arcn it l-'osti-r the .;ii il.i\ >it;li' ilrall -.cnt tlioiii lor acivpt.incc 011 llu iSt,,. 
 .Xfcopt.iiKo J.itcil |mI\ Jo pa\.ih!<.' at tlu- MoUoii^ Hank, Tilsoiihiiri,'. 
 
 -'• Ia-ivi \\ . r I. ,iia\i,.'H\ ai\i-pl.ii\.t' ,it the h.-mk lor collcillon. .Make a iiu-mo. in pciiLiI in llic 
 •■liispo^cd .>l " w-hiiiiii ,'t \,- ,1 I!, li. 
 
 -'• "> ii-;lil .'I II 1:. Kn.:; \ t'o.. .S|. I'aiharines. Oiil., jyi huvh. IV.. >. J...l'u>h. ji.i le> . 5.1 Inisli. 
 lloiii SewJ, \>>^ptccl p.i\ ihk- .It tin I'.iiik lhi.liili.ill .11 ihiit\ il,n.-~iL:hl I.hvm of Im- 
 pi-ii.il H. ink Km Si,.,. li.il.iiKC lo ri-ili.iiii .mi .n\-,Minl 
 
 J.V K.^.Mv.'J li-om John l'\i^'Ms,Mi. OuiMi ScmmuI. I.m hi- pui,h,i-,> ol Jul^ (ill. .1 Jr.ill Ji.iun In ihe 
 Itink .■! ll.niiiIi.Mi ,Mi llu' .M.iU.Mw li.nik 111 hi-. I.h.m 1 i .nisrerrcJ to me h> lull iiuloi seiiu iit. 
 
 J4. l\eL\'i\ci.l criJil .it liie b.ink lo' ihe JliIi im\ K NkIioIs lell Km . olle. t ion on IIk Hilh iiiM. lol- 
 kelion J^e. i'loieej- pkinl to iin iieJil. 
 
 J4. Keieive.i i.i-h Ironl I . II. I u-.onihe lor oiK-h.iU i-t hi- .u.ounl. 
 
 J<>. Ihe h.ink iionliea me ih.cl \\ , 1. I .iKIueH-. .Ir.ili ha- been eolleeleJ .ind proeeed- pkieecl 10 niy 
 cretin le-- eoiieetion ' per eeiil. 
 
 -■7. Hepo-ileJ e.c-li .S7^ .iikI H.nik ol ll.iimhon Jiili ie.ei\eJ troi - eri,'ii-oii. 
 
 JS. I'. lid in e.i-h liei-; ! i^ili Si 1 7S. (Di. MJ-e.) 
 
 .;o. line bookkeeper .iiul -liippin- . jerk , ledil loi .1 monl IT- -.ilai \ . (|1r. .S.ii.ue.) 
 
 .''• I'.ihI I . II. \\ il-on \ l.'o. on .K V oiinl, by cheque one-lnurih I'llhe .imoiint due litem. 
 
 .-,1. Sold U. Nuliol-. Whilby. Onl.. on .ueounl. - bn-h. Whe.o, ). . |in-li. Millet. 
 
 (."•pen ne« .lecoiiiit- i,'i\in^: H-ink .iiul MJ-e. ,Mie-li.ill p.ii,'e e.ieh, .ill oilier .ucouni- one-ipi.nler 
 patfc e.ieh. I'l.ue lolleclion ,iik1 ICseli.int;,. jn one .lecouni. .nul ^^^^-n Inlere-I ..lul Mi-e.Mir.t ,1- one 
 acconiu. 
 
 i\\ i-.N roKii;s. 
 
 ■Md.^e.. I'hee-e. 1 5 bose-. 1.15., lb-. liiiller. i,«.lb-. 
 
 il.iile\, jv>lni-li. I'.t;i,"-. 4.".vlo/. 
 
 O.1I-, 4.-1 bii-ii. llover Seed. I4..bii-li. 
 
 I'e.i-. j:;.! |iii-h. K\e. jj^ '^.isli. 
 
 Whe.il. -S5 bti-h. Expense. -l.l|lice S.Ue le-- 1^ percent, ilepreciatioil. 
 
 Real Estate, \i i. o-i. 
 
 }V\.\ IKI \l, liAI.Wi 1:. 
 
 lake a Tri.il li.il.nue .1- ii-u.il .md prep. ire a -l.iUmenl ot ihe i.o--e- .md il.iin-, Ke-oince- ,uiJ 
 i.i.lhililie- in loini .1- -houn .11 the end ol the .M.ir, h hii-int-<.. I'lie le.icher will check \oiir .\el 
 liain. t lo-e (<nly the .ic.oiint- -ilovsin:; l.o--e- .ind li.iin- prep.ir.ibMN to .ulmillint; .1 p.iilner 
 
 Wvioi.. pieiLiuin- vviiii liie uoik ,M .\iii;u-l ui.ov up ,mi tool-cap -How ini; .u cepl .nice- .nul 
 ciulor-etiienl- the ilr.ili- iiuniioned in the t r.ni-.icl ion- d.ited jnlv ii, 7 and u. .md h.iiul -.ime uilli 
 h.'ok- and si.itemenl to teacher lor exaniiintion. 
 
70 
 
 CANAIHAN STANDAKD KCXJKKKKI'INO. 
 
 |)ls|1,isill ,>r .1 h.lir illtvTisl III ni\ l'll^ilu■^^ I,. CIi.in .\KiiiII. Iu |1.1> llli; i.l-l> lIllTl-tKr. (Illis 
 
 nu'iii'X is ihi' siiuK-iil's pii\.ilo ptup.Tlx mikI In iu<I p:iiil into thf hiisiiu'ss. ) l-iim n.mu lo 
 hi Sliulciit iV Mcriill. All iionoli;ihU- paper i>ii liaiul should at lliis linu- In >ikI,msi,I ovit 
 to till' lirm, ami tlio nioiK'V in tlu' h.iiik tr.iiisfiTrccl lo tin' lirm's liliIh I Ik- sii,'ii iiiiu- ol 
 tiK- linn as writtffi b\ llii two nuinhci^ slioulJ In- Kn will; ilu K Ji^ri -kii |n-i al llii.- hank. 
 Arliilos ot iO-pat!iu-rsliip slunilJ ho i.'\ci.iiti.-J aiul ictjisli. rcil. (loi I, Tin sec pai;i. (i<). 1 
 
 Hout;lit ol the liH'k I hiosc and Mutter I.O., In^^ersoll, l,>iit., on aivounl, oiK-hall suhii, i i,' i.i 
 da\s' draft, halaiKi- in \a da\ s. .-^ Hoxes l hi'cse. net weight 1,7511 Ihs., ;75 lbs. I . linllcr, 
 
 5011 diV. I%l,'(,'s 
 
 Keieivcd Ironi T. II. laiscombe his draft at v> da\s sii,'lil on (. . II WilUon ,V I o . Ili inllorii, 
 for oni-lialf the anioiint o\ his aicoiint. Transferred the dr. ill lo 1. II. W ilKon X; I o., 
 to .ippiv on ai'ioiint. less •, ; da\s' disoonnt (i>per eent.). 
 
 S.'ld IJu.iivl l.iiile, In.iiiipion. on aeeounl. at ;,o da\s. 1; boxes. 1.05.. lbs. I heese. ;.'3 U's. 
 I . Kutlei, i;;M do/. I::;.l:s. 
 
 I'l.ueil S.'.y «i insurance uilli the Ouebee liisiir.ince I'o. at \ per cent, premium. \\i\ premium 
 in v'.ish. 
 
 Sold J. K. \iulerson. K.nrie. 51' bush. |i.irle> . 75 blisli. iVil^. jo bu,h. I , Seed Keiei\ed 
 lash. .sjix). lial.iiue .'ii aeeounl. 
 
 lioui,'ht at the H.ink ol I. oinnieue. b\ eliei|iie. a dralt on St. I. .iili.ii lues, in nn l.noi- loi fiJ5.75 
 at '_; per, eeiit. eseh,int;e. Ilndorsed and remilled same \o II. I!. Km- \ I •■. on .i.ioiiiu. 
 
 r.lid in cash .1 sii,'hl d.-ill Ji.umi 1m ihe I. I'ok 4. heese ,V Hllller I. o.. Ill-eisoll. in 1. 001 ol [' \ 
 I'ipei, L.tmbvlh. loi one h.ih ol our purchase ol ihe jnd iiist. 
 
 Sold I. \. .\l.,i, h.ml, i;\elcr, Ou\... on account.. cl 5 d,i\ s, 1 75 bu^h. iViI s. r„, hush. I. lover 
 Seed, I }:; bush. W'he.il. 1511 bush IVms. 
 
 I'r.iw on lulu, ud l.illle al ^m d,i\s in l.ivor ol our bank tor amount of his purchase ol llie ;rd 
 Misl. .uiii h,i\e s.uuc discounted. Discount 7 per lelil I'rOneils ciedileJ. 
 
 .\ccepied pay.ible at our bank John Baker .S. Sons' di.ilt .il Jud.o^' -i^;lil, l.uoi S, d. l.oni.', 
 tor the balance due on iinolci: i.^i Ihe -,iil uh. 
 
 Houi.;hl ol Sill. Ill \ r.iikei, Kin-sion. Out., on acc'.<unl, al 01 davs, jj^ bus. clals, iSobiis, 
 .Millel. I 1.^ bus. H.Mie\, 
 
 Sold .Mcl.,ircn ,\; l-'oster. Tilsoiibur).', 10 boxes C"liee>e, 7oi> lbs., i.'^ lbs. c'. liulter. S5 dv'--. 
 l-i,'i.;s. Received ^ .isli, 8511. Mal/nice on aceoinil. 
 
 Sold John l-'eriiuson, C>«eii Soniiil. at 10 daxs on ,iccount, 1 ;5 bus, l!,ule\. jI',^ bus. vt.Us. 
 75 bus. (.Knei Seed, u; bus, .Mill.i. 
 
 IvcLcived Iroin I-'. .\. M.ircii.iiil. a vhec|ue I, r i>ne half the amount of his piuch.ise .'I llu- Sth. 
 
 Deposited cash, f^o, ,nid I'. \. Marchiint's chee|ue 
 
 \vcepled pavable at i>ur b.uik, Slu.iri .\: I'.uker's dr. ill in their lav or al 3 d.i\ s Irom d.ile for 
 im oice o\ .\u". loili. 
 
 i(> i.^.. -..;, ..I -■,. 1 M I ... 
 
 ]■.:-!.:: j,i.- ih^- ba'ance il-.t^- x-r. oieu :-u: Jia-e of !':e : :i: 
 
 Sold l.tbv.iid l.illle, Ihamplou, on account at i^d.ivs, iiS bus, H.nlev, i;; bus, 0,its, ciiibiis, 
 .Millet. 135 bus, K\e. 115 bus, I'e.is. 
 
CANADIAN STANDARD BUOKKHKI'ING. 
 
 n 
 
 l'..Hitil.t ..fJaim-N Armslront-, Stiv^ls^ IIU-. .,„ .u>.Minl oiu li.ill m.Imc.I U- Jr:,li In ,s vl.ivs. 
 
 hal.lM.vIll 1,,J,,».. ,.,Sh,.s. I!.„K.N, ;;; h,ls, O.lts, . .(.j hi,., l . Sccd, I^S Llls. M,||,.,, 
 
 Hi.iu > ,, I.Jvv.iul link .,1 i;; J.,^> siijlii I,, inv l;nor lor f^S.ix) :iikI li^.i.^lVt llu Ji.di -..I. II. 
 W ilNiMi X C >.. 1,' .ippiv oil .u.ouiil k-s IN Jus Jis,, Mini (7 |ni ,>nl.). 
 
 Sokl T. 11. l.iis.,M.,h^-, l.oiKU.n, .;; hov.-s I lui-sc, ,\y> Ihs., nS Jo/. K^^-s. kc.ciwJ ..i.li lor 
 ll^ill. H.il;iiKi- on ;i,>.oiiMl. 
 
 K.>>iv.J Iron, .\M .lun \ \\,^w, . .^ish f.--S m p;irl p.iMncnl ol lluii ;u , q^lniu .■ ol JnK join, 
 loi llu I'.iiwiKc, ilKJllJiiij; J.i J:i>N'iMlL-ris| |i. per c.lil. I, I liu\ >;iM-lluir ji.J;i\ noU' p:i> .ihlo 
 .11 tiK' MoUons |t;iiik, "I ikoiihiiri; 
 
 K.v.u.J lioin Jolin l\r-iisoii, in MllknKiil ol iinoi.-.' ol ilu' ijtii. iiol.' .,1 1,. Jiv . p.,\ .,Wo 
 ■11 ilu' Ikiiik ol I. oinnUKc, loronlo. lor i-1.5. li.il.nui. p.,ij in > .i-h 
 
 I'.ikI in ..1.1, J.inus \niiMuMi-s -,:;lii Ji,,lt, Ji.iun 111 p.ol >vilknunl ol piir.li:,. ol llu 171I1. 
 Sii.' Ii-i iiiN ol pnuli;iso. 
 
 r.uJMii.iiiX r.iik.rSi..,, In Ji.il, on Kiii;;sion. Ont . . lo .ippiv on niv :u>vpt,iiKv m.ilurliij,. 
 
 to-Uav. l'nr,l,,i.,J Jr., 11 lor ..i.|, ,,| V p.r . .1,1 . .s. I,,,,,.:;. . I,„ 1 Ik- ImI.iik.- Jn.- on li.e 
 
 hill VM- i,'i\.. a nolo al ;,. J.ivs .oul pay Jis.onnl .,1 ; p.-r.vnt. on llu- roMLU.il in.asli. 
 II. o^ u>.■i^.J p.rnn-slon Hon, II i:. K,n- \ lo. Si .1 .il h.irinos, lo allou n- 1,- Ji.iu on Hum 
 
 •" '"^'" '"'^.v'. -oili.iiu> ,11,, V I., >.i,,,bkJ 10 r.IiU'onr.ic>.vplaiH\' III l!u'n-|.i\or,ni.inninf; 
 
 lo-J.iv. k,..-..iv>J .ujli .,, il,,, l,,,|,l, ,,,, ,1,^, J,, I, 1^^, ,.^^ >olk'vhoii. \ .lu-qn,- ,. now 
 
 l^siK-J I,, i^-ilu- llu- a>, ,pi,,iu I' ol |n!v j 1. 
 Ko>L-'ucJ ,!u.|iu. lioni T. II. Liisoonih., In lull ol ,1, 1. 
 
 """-'" '■' ^ II- \\'l-'" >^ l"-. lo..n,l.-ul. Ol,l..on .k.oiiiiI 1.^ Ja.,-. 0,5 hus. li.nk.. I 1 .■ 
 Imis. Milkl, ji;, hns. Win., I. 1 ;; hus. Kvv-. 
 
 I<i-n.l\i J , .i-.li r (3110111 lalvvaul I ink- lo .ippl\ on aioount. 
 
 I'op.-MI ..isli t i<" nij l.iis^oiiib.-'s .lu-,|nv. 
 
 TaiJ iIk- took riu-.s.- \ IkilKT to, •;7 h\ ilu-.|iu-. 
 
 .SolJ John l\,-,iso,i. Ov^.n So,.aJ. on .uoouiil joS biiv I'.arkN, 11.; bus. O.ils, ,,.s bus. 
 l.lo\cr S.'>d. I 10 bus, WlKal. 
 
 I'roJil >oiir book-kv.-p.T aiij sliippiii;; ,k,k uiib ., monlirs s,Jar> anj pa> llivni In > ash ^75 
 • Hill > ;,s Usp.. liii-b 
 
 Ki.ov.J Hon, John l-\|-,,;.is,Mi in pa.Miiuil ol his p,n Ji.is.- ol llu- .^ll, ., ;,o.Jav sli;hl Jrall ,m 
 Smill, \ lliniis lor -fj^' In n,\ lavor, uhni, llu JiaUoos l,.o.- ihis J.,v ,u.,-pKj pasabk- at 
 tho I i.ukis Ikiiik. Si. .\lar>s ; ,,lso i.cUN.J his sii.;|,i J.., I, in ni> lavor on II. .\1. WhiU- .t 
 t. o., ol Ihis .,i\. vvhuh h.,s Ivan paij ii, .ash lor iho balalua.- ol" llu- noou.- .iiul ;; J.ns 
 iliv.iinnl Is '! on llu- Jr.ill on Sniilli \ innns. 
 
 IW I NIllKIIS. 
 
 Idsc. ,0 Hos.-s (. lu-.-s.- 7,,, lbs.. 1^7 lins. \i.u\■^ . _■ ;,, l!us. H.iis, -o I!, is. Ikna-r So-J. Js !hs. C. 
 Hmicr -'.-, lins. M.lk-,, 1 ,7 n,v. I-:....,, - Ii,,., IV,,,, _,„. |.„. ,,^^,, ,,. ,,,,^ \\.|^^,^, 
 
 I'.M'ense. Ollka- salV k-ss 10 |vr .\-ut. J.-piv.l.i Ion on \aliu- .is -u.-n .\u-ust 1. 
 keal E.state. l-:sii,„.,i,.j ,,, ,.„.,,. 
 
72 
 
 CANADIAN STANDAKU BOOKKHHFINO. 
 
 Ok. 
 
 t \SII. 
 
 No. 
 
 Maiik. (it'll I. 
 
 Sop. I I I .ipii.il liivv'slcj 
 
 1 I.' II t. Dunn III lull Kt' iU'i'l. 
 
 .; ^ liiiik 
 
 .) 1 I Ml' W.'.nl^ On .U..HI111 
 
 4 III Hill". Ivci'iiv.ihlc \- W IVtii^. \'i'.i7 
 
 5 ^ U.lllk 
 
 t< i; .MiUi-. I>i-vi J K^iJ lli,'> \ I .' 
 
 I. ^' H.mk 
 
 <l Ml Hill> Ri.-i.\i\;lhK' ti.l'.li.ll.'lc NiV IJ.ilisilJ 
 
 111 -•>^ \\ II Uiilxr 111 lull ot .ic.t. 
 
 II .'5 K. \\ . \i.i.k> Mil. .11 111 J.iys I'll ,ii.il. 
 
 I- 'I nisvi'llllt j. W. li. lUMO \l'. 5 
 
 I- ^ H.ink 
 
 i-t -•( M;irtiii Price In lull i<t .ir .1. 
 
 ■5 J. 
 
 1 S< HI 
 
 ;i^ s. 
 
 ••I" 54 
 
 -5" 
 17.' s 1 
 
 '-■5 
 
 '5 \ H.mk 
 
 iK 
 
 ' ^ l!.il;ii\ii.- in I!. ink 
 
 5 1 .^ ' ^1 
 
 ;5i.s 
 
 S.p 
 
 I'.ll iiuc 
 
 In liank ji>;^S 45 
 " S.itc .77 JO 
 
 35'** '"I 
 
 ;; «,; 
 
CANADIAN blANDAKK BCX)KKKHHIN(i. 
 
 7} 
 
 I 0\ I U \ 
 
 li.Hik. 
 
 I K. 
 
 licri'l. 
 
 Si-p. I ^ II. ink 
 
 -• I •, I'ApillSi- 
 
 .; 7 liilk !',,>. a-l, 
 
 5 iH MiTiIliikIIm' 
 
 ii .•', Ki.ii.1 Kills. iV lo. 
 
 i| II Kn'ii;lil 
 
 •I ^ H.ink 
 
 'I ■! l>i>c,Minl 
 
 ., ^ n.iiik 
 
 I I ■! I'i^> .null 
 
 I I ^' I!. ink 
 
 ; i:iii- l'.i>,ihk' 
 
 ) 17 M.U,.. |)ls>i. 
 
 15 l!\pi.'nsi.' 
 
 ^' l;.ink 
 
 Oi\ lUpi'sii 
 Rent for Sep. 
 I'. P. Ko\Vi.n No. 4 
 _V' K . .inis [■'. I ,ip 
 In I'll II of iU'ct. 
 Itii I! ti. \ I'o. iiu. 
 |)vp.'Mt>>l ,;isli 
 (i.l A,. lUiU' No. I _• 
 Pro. ti. l'. ti. nolc 
 R. VV. N\tU> Jfl. 
 Pro. W'oU'V lilt. 
 J. \\ (. ,-,,,1 \,v 5 
 M. Prico J 
 C Icrk"*. s.il.ir\ 
 Hipo'.iUil L.i^h 
 
 .■p. S. 
 
 I-M 'N 
 
 7 4.> 
 ; i.S 
 
 -17 .U 
 H ;i 
 i.s 
 
 i.S. 
 
 I>.i!;iiu'i.' in Kiink* jii5S _j ; 
 " S.ik * J77 40 
 
 Si'p. Hi H.1I.11H.C 
 
 In H.ink 
 
 jo.^S 4, 
 
 
 * Ritl ink ; iiUir in all niliiigi<. 
 
CANADIAN MANDAHU H( X IKK H IMNO. 
 
 MlilST l\>sriNi, 
 
 liivi' luw lUkOUiilo .>iK.»|ii.irlv-r p.iKi^. Xi'tc i.iiilulU pik ihoj ..i rLilun; I'.'iiil Hilli special 
 
 Ml. I •>! I l;l \1 H\l \\v I 
 
 \.UI llu- «,Mk of Aii>;u»l I.' Ih.il .'I Jiil\ .nul prvpari' a >t.iiciiioiil ol I.osm-s, li.iiiis, Ri'suurico, 
 ^■iiJ l,i;ihiliili-> ill l.>rm <.iiniliir U< lli.il iiscJ in Jul). AIut u'lir Nil (lain has hecii clitvkoil h> 
 Timi-Ikt iliiM- all Ihi- aciiniiits ill the l.ta>;cr and have K<i<k«, statemcnl. aiul Urjill* iiu'iilioncU im 
 Auiltixl \, I) aiul II .ippi>>\nl. 
 
 (Sales Uook.l 
 
 I.Oi \l ION SI.IM. 4. 1.,-. 
 
 \V. lamplvll, Uio.kvilk-. 
 
 5 KiMiiis I'vJ. lap. 
 
 ; I'lV I. liter H.u-ks 
 lo liti'-N liiljoll's \,'. -•.,.■ IVi\s 
 JO .\I. Kinelopes \o. ijn-S 
 V l'a\> 
 
 4" 
 
 .s^ .VI 
 
 I . U r..lmei, Orilli I. 
 2^ tiioss I i<lKi;e I.. relleiU 
 1.- IVv. (^}ii,irls N. Iil.uk Ink 
 111 Keaiiis ti.>\ 'i I .ip. 
 ji. I'.ns 
 
 M« 
 
 l.iMu ■■ 1 1 luiur . W'iiulsor. 
 7 liro-N llsierhroi'k'^ Ni'. cq.S IVii'. 
 .; Do/. I.itier l!o,.k- 
 I., l.io--. \... ..-; IVi. Il,.kkr~ 
 
 Do not c.iin Ilu- Ui>rk ilou n lo the !.is| line. Iea\e room to tool. KiiK' ., ■~u\i^]c leil line nntk'T 
 tile l,i->t .iinounl in tlie onl-ide ei'lnmn, (iu< ruling; lieUnv it) urile "l-.nw.irJ" Ivtorv il .invl ..iin ilio 
 anioiiiit to the top of the next paj^'e plaein;; it in the outside eoliinin with the word "Koruard' I'eli'r. 
 it. '("he work is contiined in this «a> iinlil the end of the month when a donhle red line is ruled 
 below the tol.il and •' Mer Ji.indise l.'r." wriiten before the amount in bl.uk ink. 
 
 rosiiv,,, (. liaro:^. ji]i.|->,ij ^.,n!, p^.r^m Kir the amount oi ihcir purchase usiii); the iiiiii.ii> S.i;." 
 to indicate the book from which the item comes, then credit Merchandise in one sum lor ihe lol.ii 
 s.iles. lU- sure to ei ^er the folio in both S.iK s |„..ik ,nid l.riii;er. 
 
CANAt.lAN MANDAkI) H K)KKI'K('ING. 
 
 75 
 
 ■>! n I \IIW K \S|) lU IvMII K. 
 
 Ill \ t^^. I l-^r-*. 
 l!l..llHIKl'rt|i.l VihH ,MI|U. I.. 111. I..IIII, 
 
 iii..iiiiia i';i|i.r Ni'M'ii iim ii> iMiiii I. iiiii 
 
 Kii>il.i|»- . |X,,. |;ii i| 
 
 Kll«fln|li<*. 1\,,. 17(1 |M 
 
 I'.-.l-. ,i|. Kr.l..,„i.,| ,|-.'ll«, i..il,.-r.-.itiii 
 
 K.N.I... t|i (;..>.Tiinii-,ii I II 11.. I.. III. n, nil. 
 
 ll.l..iSt,.|,hi.|i«'l Itl.i.'k 
 
 I..II.I ll...t.< 
 
 l..-.nl I'cll. ll> 
 l.tiul {'.•ll.'llw 
 l'.'l.l|..|.|.'t. 
 
 IVl.. 
 
 f. .,- 
 
 l:..| 
 
 X.I. .Vi-i 
 X... i>7."i 
 
 l.ill.ilt- X... !>!»■.> 
 
 K-tfi l.i-.«.k . X... III*. 
 
 K.'.iiii. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1) .'Hi 
 K.uni. 
 
 l> 
 
 ;i.-. 
 
 '' 
 
 
 
 I'l 
 
 '1 
 
 :n 
 
 11 
 
 :iii 
 
 .| 
 
 ■■-■ 
 
 ' . 
 
 
 1". 
 
 i> .-174 
 
 t <'. 
 M 
 
 ii.'i 
 \l 
 
 t 
 
 fill 
 
 1 
 
 ll.'l 
 
 ■'• 
 
 HI 
 
 •■' 
 
 ii.'i 
 
 t 
 
 H.', 
 
 1 
 
 mi 
 
 ."i IDI 
 
 .-i 
 
 1.*. 
 
 1 1I.-I 
 
 
 !NI 
 
 
 <\ 
 
 
 <i\ 
 
 
 ii'i 
 
 
 117 
 
 
 •m 
 
 H.* 
 
 
 •*?' 
 
 .H.H 
 
 1 li-.M 
 
 H..1III. 
 
 1 
 
 li.". 
 
 1 
 
 7.'t 
 
 ' 
 
 H*. 
 
 1 
 
 n7 ' 
 
 1 
 
 li'.". 
 
 1 
 
 •.»< 
 
 1 H-| 
 
 1 
 
 ;:, 
 
 1 H71 
 
 1 •.'.■■ 
 Ki'.iiii. 
 
 1 
 
 ;i.-i 
 
 1 
 
 :t7'. 
 
 1 
 
 1 1 
 
 1 
 
 t" 
 
 1 
 
 -.*! 
 
 ' 
 
 .•.11 
 
 1 :i7^ 
 
 1 
 
 .*».'► 
 
 1 ;i-i 
 
 1 H7i 
 I*../ 1^1. 
 
 "i <m 
 n.i/.vi- 
 
 " H7) 
 
 Ifc./. 
 
 1 
 .-1 
 
 S.*l 
 
 7''i 
 
 II 
 
 II.-. 
 im 
 111 
 
 1 
 
 H 
 
 IK" 
 
 H 
 
 7ii 
 
 Vl 
 
 .'i 
 
 s 
 
 <i75 
 S7i 
 
 II 
 
 III 
 
 im 
 
 iCi 
 
 1 ir, 
 
 .*! ll.'l 
 
 !l l.-i 
 
 ■J 
 
 It.'l 
 
 1 S.-I 
 
 .•■ II.-. 
 
 H 7.1 
 
 H 7.1 
 
 •• 
 
 •J.'» 
 
 M 
 
 vj 
 
 S 
 
 *».'■ 
 
 s 
 
 !l.-. 
 
 s 
 
 -J 
 
 (1 
 
 \r, 
 
 II -J.*! 
 
 s 
 
 ^is 
 
 H 7."i 
 
 lH.>«N. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 :i If.') 
 
 .1 
 
 ll.'l 
 
 .1 
 
 ••"' 
 
 :i 
 
 S7i 
 
 ;i 
 
 lO 
 
 :i 
 
 li-.'i 
 
 :i 
 
 117 
 
 :t 7.'i 
 
 .1 
 
 s:\\ 
 
 :i I1.-I 
 
 - 7."i 
 1 .1..—. 
 
 ._! 
 
 tl.-. 
 
 - 
 
 *>.'i 
 
 - 
 
 "'! 
 
 •2 
 
 .UJ 
 
 - 
 
 Ml 
 
 ■_' 
 
 " ", 
 
 ■J s;i\ 
 
 .J 
 
 y 't 
 
 •.■ M 
 
 1 s:i\ 
 
 1 
 
 71 
 
 1 
 
 ;».'. 
 
 1 
 
 mi 
 
 1 
 
 «.•. 
 
 1 
 
 s7 ', 
 
 1 
 
 •i.-. 
 
 1 VI 1 
 
 1 
 
 it-.'i. 
 
 1 7.1 
 
 t.t...H, 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 :i.-i 
 
 I 
 
 
 ■.IJ 
 
 
 1 
 
 
 :i:i 
 
 .Vl 
 
 
 :i.i 
 
 .■Mi 
 
 
 x; 
 
 
 J1I 
 
 ■ >'-' 
 
 
 :i 
 
 :il 
 
 M r I i-Miu.K \\ii vH I oi;i:k. 
 
 "»l I, I. IN.. I.HT-*. 
 
 Kl-tlui.; I'.i|«-|. V.-lv.'t IVl II., t.. III.- 11.11111 
 r.|..ltlni; l'.i|«-i. X,.,t,„ dill |1„, ,., t|„. i,.„||,. 
 
 i:i,>.|..|»-, 
 
 KlM.-|..|M-H . . 
 '■■-I .. 
 
 r.,.i-, ,|. 
 
 li.k.iM. |.h.ii 
 li.l. 
 
 I.. 11., i;.».k- 
 
 l.'i.l I'eiK-iU . X.I, .VJ."i 
 I.- Ill l'i-ii.il» r.illi.p. 
 I'.-tili.il.lerH. , . jX... 117.1 
 
 .N... i:>i I" 
 
 K.'.l.Til.il ( l-J lli«. t.. the iTani) 
 
 !■ 'V.llllll.-lll .14 II.-, t..|||,- IV.IIllI 
 
 ni... k 
 
 K.'.l 
 
 I'.i... 
 
 IV,H 
 
 liilL.lt - ,\ ., -.'li. 
 K»t.Ml.r....k - \. 
 
 M.Min 
 
 
 
 
 
 
 
 
 
 
 
 
 III l\J\ 
 
 ll.'.IH 
 
 III 
 
 "■■' 
 
 Ill s7 
 
 II 
 
 im 
 
 Ill ■.,•(.4 
 
 1" «;■-' 
 
 Ill 11,-. 
 
 111 7-1 
 
 III 111 
 
 III S7( 
 
 \| ' 
 
 '• 
 
 M, 
 
 li. VI 
 
 
 «!i 
 
 8.Ta 
 
 li li-.' 
 
 li ii.i 
 
 ti 7.1 
 
 li '1.1 
 
 li «:n 
 
 \|' 
 
 1 
 
 li 
 
 1 J" 
 
 
 l:i 
 
 1 _'.■, 
 
 1 -'7 
 
 1 l^ 
 
 . h. 
 
 1 ji' 
 
 1 III 
 
 ■J I'.M 
 K.'IIIM 
 
 '-' 
 
 lli 
 
 ■J l^ 
 
 
 -'■"' 
 
 ■J .*!" 
 
 .' I-J 
 
 .' .17 
 
 ■J 1-1 
 
 .' I^ 
 
 ■J :tii 
 
 1 li.l 
 
 R.'aiil. 
 
 1 
 
 :.". 
 
 1 ^:. 
 
 
 '.fj 
 
 1 ^r^ 
 
 1 li.l 
 
 -J ml 
 
 1 >.-. 
 
 
 1 71 
 
 •J :I7' 
 1 1./. 1,11-.. 
 
 7 
 
 :ki 
 
 ■J 1.1 
 
 
 s7 ■ 
 
 7 lio 
 
 ■J .-17! 
 
 7 I.'. 
 
 _' i.'i 
 7 n7 
 
 - 7* ' 
 7 tt." 
 
 J :i.i 
 7 :ii 
 
 II i;-." 
 |i. ./ 
 
 II 
 
 ;•. 
 
 1 1 s.-, 
 
 II 
 
 .■,.■, 
 
 1 1 .i.1 
 
 11 .;_" 
 
 11 T'l 
 
 1 1 'Ml 
 
 1 1 7'' 
 
 1 1 1.1 
 
 1 .r..-- 
 
 IL' 
 
 -'" 
 
 II S-. 
 
 1 1 
 
 s„ 
 
 1 1 'i;, 
 
 1 1 >.-. 
 
 1 _' I :. 
 
 ]._. ._.-, 
 
 1 1 >-". 
 
 II S7 1. 
 
 1 .■,:, 
 1.1..-- 
 
 1 
 
 .,(, 
 
 1 iij 
 
 
 ;.-. 
 
 1 s.-i 
 
 1 .-..-. 
 
 1 1,.-. 
 
 I lij 
 
 J 711 
 
 1 vn 
 
 :i i;.'. 
 
 1 .1 1.-. 
 
 :! 
 
 1 ij 
 
 .'1 7.1 
 
 
 s:i\ 
 
 .'1 till 
 
 ■i -7 
 
 .'» s.-. 
 
 :i ■-.. 
 
 :i :,-. 
 
 ■i li'.'\ 
 
 -' 17 
 
 ■J 
 
 :i.'. 
 
 ■J 111 
 
 
 1.". 
 
 ■' 1.1 
 
 ., .,-, 
 
 .. ,:■• 
 
 1 {- 
 
 .1 -I-- 
 
 .. ..- 
 
CANADIAN STANUAHD BOOKKEEPING. 
 
 lU'siM-.N . ru v\»< \i rio\s loK si ri i mi;i k. 
 
 Ui'oks u> Ih' uniJ ill ihis iiuMilh : Jiuirn.il uilh ^pm.cl i.'luiiin t^M i^i'OiU luniy lit . 1. .i^h lu'.'k, 
 with spivi.il i-.'liiimi .'ii liotli suU-^ U'l H.ink ; S.ilc-. liiH-k. Hill liook .iiui l.i-ilyiT. Ilu' IimiiikiI "ill 
 L-ontain very I'l'U lr.iii>..Hlioi)S in Scpli'inhcr ;iiul tVlolvr ,is .ill •..iK ■- .^t \K 1 1 h,iiuli>c. i\iii|M> ,iiul 
 pavmcnt I'fl'.isli. Hills Kvi\i\ al'il. ri-.i-ivi'il .hkI Mills l'.i\.ihlc issutj \mII Ix- posU lUliui 1 1> Ii.miiiIkii 
 respcct'iM; hi'oks lo ilu' l.tilccr. 
 
 Ki>r forms ,M C'.isli ;iijj Sales ni>i»ks sec ,>.i^es jj .mtl 74. 
 
 I. iSlmlenll bctran husiiicss imoslinj,-: t'.isli in H.mk o( loinmeric f-'.ix"'. on h.iiul r i' « ■. \>>le 
 
 lor f.-i>5.75. UiiuJ Aui;. 1. .11 •«■ il.iv s, u iih .uei^si .11 7 p,. 1 > . ni . in.ulv 1\\ II I . M.nUii'ii, 
 
 ol Winnipcf;, M.m., p.ivahlc .11 llic MorJi.inl- li.ink luie. l . W. r.iliiui, (.Villi. 1. Oiii.. 
 
 iHVes on .iiiOiint .ri7ii.i7. Keekon the inu 1 v. >i 10 J.ile .iiul iiu Imie u itii \imh Kesouues. 
 
 l\ni,'.ii;nl |. |i. I.i-tii .IS bookkeeper .11 .1 s.il.ii\ ol flS pel ilU'iilli. 
 
 li.nii^lil ,'1 \il.inis \ Itio.ks. M.inire.il. (Jue,. oii.k\ouiii. ;. i d.iv s net, ;pereent.. ioiI.i\s, i.»i 
 Kk.iins leilerileil 1 ■ lb l..ip.,75 Ke.mis li,n erninenl l| lb. l.ip., i'l I'o/-. On, iris Stephens 
 Hl.uk Ink. ij n,v. Oi.iiis SLpluns UeJ Ink. 
 Leased store No. -■117 M.ini St. ironi J. I>. \ .nni:^ .11 ,1 nu'iithlv lenl.il ol *,' . I' H'l one iiu'iith's 
 rem 111 advaiiee b\ i hei.|ne. 
 _;. I'.iid Joliii Xiulersoii \ (' '. .f 1H.75 in e.isii lor olliee supplies. 
 4. Sl>Ii1 Willi. nil (.arnphell. Hroek ille, <.'>nt.. ,.>n aecounl. .it ;i> d.iv s. n. Re. mis l\ALi,iieil 1 -• llv 
 
 (.'.ip.. -• l>o/. (Juarls Stephens' Hlaek Ink, 1 Do/. Ijn.irls Stephens Keil Ink. 
 ^. Pre" on I', W . I'.ilmer lor $ 1 1« > at ;ii il.iv s' sl-hl .nul h.ij lii .ill disv onnleJ ,il 7 |>ei > enl. il b.ink. 
 I'roieeils eredit J 
 Sold W. \. Tavlor, lloderieli. i,'>nl.. on .leeoniil ;it '.■' vl.ivs. , K^.inis I ejei.iled 1 J lb I. .ip , 
 I" Ke.mis iioieriiinent 1 4 Ih. I'.ip. . .• Ho/, ijn.ii Is siiphens HI 1, k Ink. 
 I). I'nreliiised Irinr. lioldie .V Mi C'nlloeli, li.ill. Itnl. , .1 tire pi ool s.ile lor sjs' >. i,'.uelii p.iMiienl 
 
 eliei|ue f-'s. and notes at \<>, •>■> and ini da\s loi rein.iiiuler. 
 ■S. Hoiii,'hl 111 Kend.ill \ L'o.. lori-nto, Oii\.. on aeeonnl at '«> d.ivs, 5 per lent.. 1 , d.l^s ^ |1o/. 
 Letter Hooks, loi liioss liillotl's \o. _'ii.' I'ens, kki liross |-,sierbri-ok s \o. ii|.s Pens. .-,, , 
 NL lauelopes No. 170-.S. jj llross No. ^.'^ Le.id I'eneils. 
 I). Ore'v on Willi. nil I'.iinphell, .it .-^ d.iys from d.ile 111 full for his pureh.ise of the )ih .ind sent the 
 dr.itl lo liini |i\ mail for aeeept.inee. Memo i>nl> lui entr\ until di.itt is 1 1 , en ed Jiil\ 
 aeeepted. 
 I). Proprietor withdreu S51) H\ eheipie lor pri\.ite use. 
 
 10. Peposiied eash. f ji«i. 
 
 P.iid l'reiL,'lit, .<-.:. 115 In >.isli on ^'oods reieii. d from Keiul.ill iV to. 
 
 11. Sold K. IV IVii.iids.in, Peierboro, l>iit.. 1 do/. i|ii. 11 is Stephens' Rid Ink, i do/. Letter Hooks. 
 
 -.i K'''^"- I'dlolt's Ni'. JuJ Pens, 15 .M. l-auelopes. No. 1 7c i-.' . ^ t;ross No. s-'.s I.e. id Peiu ils, 
 Reeeivetl his ehei|ne in p.i>niem. P.i-s llie trans. letimi throui,'h his aeeoiint. 
 Peposited easli, $.vki, .md l>oiialdsoirs ehei|ne. 
 
 12. The draft sen! \V. I amphell oi\ the nth has tliis il.i\ been n"mned ,Keepied. p.n.iblo .u the 
 
 Hank <-'( Comiiieree here. 
 Purili.ised at the hank b\ ehee|iie, paying; ' per eeiil. exchan^'C, a draft on M.-nlreal in my 
 fa\or in setlleineiil of llie amount due .\dams X: Hrooks on aecount of purehase of the -•nd 
 inst., less ,i per eenl. diseounl as .nran^ctl fiir. 
 (Open an aeeonnl for .Mdse. Disel. into tthieh the J per lent. allowaiue will He e.irried.) 
 I i. Houi;lil M Reid Hros. ."fc lo , l'rl>, on aeeounl. V' da\s, 5; per cent. 10 d.i\s, jn .\L Ian elopes. 
 No. 17. ■-10, iiii;ross No. 075 Pen MoMers, ;ii^'ross Colle^ie I.e. id Peiu ils. 
 
CANADIAN STANUAHD BOOKKEEPING, 77 
 
 15. I'up.nil In Jkc|.k- ,,,.!.■ I.ivor ,.| l.oklu \ MaulKvh. ni.ill., in- I V 1 . . ,1 1,. .11 s, ouiU 7 |UT c ■. ..1. 
 '"■ l-^'^^'^'-'l '"'111 I, U l',,|i,ui his „,,n .11 5 J, us. p.,s.M. ,il Ihc M>.U,.ns i;,,Mk, in lull ol 
 .1. k iMinl. 
 
 S.'kl |.,n.os lliini.T. Wuias,.,. ,.,, a..oni,i. ,5 ilav s, 15 r.MMis I-\-.Ut..i. J 1 _• Ih, i..,|i, , _• u,„„s 
 l.-vonriui.l 1,11.. l.ip, ,1 ,kv. I.ctui l!.H-k^, 1 5 K'"'-- kiiU'-tl 's \\.. j, ,J I Vns. 
 17. K.ul l:r,.s, \ l\.. .,l|,,vv i„v J.iun I,., 1 :^ivss No. ,,75 |Vll Holik-rs shoi I ,..i pui.h.isvol iIk- i ilh. 
 I... i<i>.i\vj tr»m \V. \. i.ni.-r ins .iuq.u- loi oiu'-h.ill iik ani.Muii 01 nis p,n, h.,s.- >.| llir sili. 
 -"■ l'.i,\ in i.isii i;.is hiii i,M mi'iitli. r;..'5. 
 
 IVposiU'J ,,isli, S175. .,,,,1 T.uKm's Jk,|uc. 
 
 -•J. S.-kl Willram fnmplvll. i!i >h k\ ill.-, j^ ^^...ss I:sM h, ,.nUs \,. ,,,.s JV,,,. ,., M. i:,ud..pcs. No. 
 
 17"-^. s M. K,u.l,.p.s. No. ,7 ,.,,,, ,, y,„., x„ .,. I ...^^. ,v,u,|s, ^ ^,oss No. ..7^ IVi, 
 
 llol.kis. K.,.n,cl „, p.,Miu- 11 Ills j,,.J.n Hol.-, p.iv.ibk ,.l llu' Ikink ol I onuii.iVL', 
 
 l^ro, kvilk-. I I I,.,,-,, hi,,, ,,, ,h.' ^. 1). ,,M.I >,.,lil |,i,l, Ihroii-h t\w li. Ik; 
 
 ; r.nJ K.,J li,-os. .V i-o. ,„ ,„|1 .,, p,„-J,.,s, 01 Ihc ,,;lh. I.ss 3 p.," o.-nt. Jis.vu,,!. (,.oc ,-h..|... 
 
 h'l llu- .11110111,1 illlt'. 
 
 {S,'.- >.pl. 171I,. ,,Iso iiislMulions i,,,J,.r S.-pl. ijili ,o-.it.lin- JiscouiiI.| 
 -•t. K.-.xu.'il :, -n l'. \V. r.ihii.,. 10 .lppl^ on Ins ,,,,].■ nmtnnn.t; io-d.i>, ^.•.^17 .,ish On ihf ,.•• 
 
 m:iindcr I ;i,i;tvc to ^;,^.■ him .;.. J.ss .,„J ,.,!,,, i,„ ,„„,., p.,,.,!,],. .,, ,1,^. m„k„,„ u ,„|^^ 
 
 l'>i illi.i, Oii[. , loi- ih.ii ilnu , 
 J.v A.ovpt.J K.n.l.ill .'V I OS. .Ir.ill i,, l.no, ol ih. .\Ki,ll.inls Iknik .,1 ,0 d;i> s si^li, ,0 s.ltio 
 
 invoice' ol llu Mil Misl. 
 -■"■ l*>"ii;l'l >'l \a.iins \U ks, Monlio.,1. on luooinit .it ,;. . J.,v s. j p., .vnt . 1 ^ J.n s : joKc.inis 
 
 l\iki.,t,.I l.llv I., p. ,M ,,-.i„,s (.ov.TllnK..! . , Ih. r.ip. ; Jo/. I.ott.r Hooks, .• ^ i;,oss 
 
 Uillotls No. J.,.' IVns. ; iv.inis \ .Iwt S, . lb. liloltin- I'-ipor. .; rc;niis Nosto,- 1.., Ih, [Ikn- 
 
 lilli^' P.ipoi. 
 -•7 .Sokl I . W, I'.ihiKi, Oiilh.,, Ont., on .uoount ,il jod.iys, j nan'- WK.t N . Ih. Blottin- I'.ip.-r, 
 
 JO i-.M„,s |-\-Jor.,toJ ij lb. (.-..p. ,,, ,0.1, ns (,ox.TniiH-nl 1 ) lb. Cip. .; ,Uw. ilii.nts Mophoiis' 
 
 ULi. k Ink, _■ do/. l.otM Uo.-ks. 
 -•■I. r.iiJ Ik-okk.opoi ills s.,|.,n lo, llu- inonili bs Ju-i|ik'. 
 
 ^^ii!*e: |\\ I N 101; U.S. 
 
 7" "-""- l\-J.i.it.-J I , lb ^-.ip. ... M |.:,n,.;,,p,,,, x^, ,-,,.,v<, 
 
 .si u-.niis (,ovo-n,tu,,t I.- lb. I .ip. I- M. |.:,uvlopos, No. 1 7, ,- 10. 
 
 --,, Jo/. On.iiis >K-plu„s- Hl.uk ink. , , ^..-oss No. .^.-^ i.v.ul iViuiis. 
 
 iM Jo/. On,, Its .Suplu-ns iC. J ink. - ^..oss No. ,.7,:; IVn iiolj.-rs. 
 
 .!' '''"■■ '■^"''' l''">'l--- ,5" ^"'--^ l-'llo-o l..-nj iV,,,,|s. 
 
 S.s t;, OSS (oil, -It's No. .-MJ IVns. . ,,.,„,, \^.|^^.| >„,||, ui,.,,,,,^. |,,|,^.,.^ 
 
 7.^ .i.;,oss i:sUrlno,.k-s No, ,,,,s iVns, ^ ,,,.,,„„ \,.^,,„ ,„, ,,, n,,,,,,,,^ ,, ,|,^.,.^ 
 
 Hxpcnsc : 
 
 (.llliio s.ili- U-ss Jopuii.it ion 3 p,.! oont. 
 
 i'O'- I INi,. M IM IMi;;,!,;. 
 \s llu uo,k ol Sopl.inlvi h.is no ooniu-oioii uiih il,.,t ol \,i:.;,,st. ,u-u ,u.o,,,,is vm1| he op.-iu-J. 
 l.no MJso. oiu--h.ill p.:;;.-, .ill otiu-i ;K\oiints o,,i -.|i,.n tor p.iyo. 
 
 M I'i i \ii;i I-; i i.;i \i i; \i.\Nfi-:. 
 
 .\ilor ooiiipluin- llu posiin- i.,k. .1 t:,.,l b.,l.u,>o .n,J ni.iko ,, ooii.mn;ir Halnnoo Shoot and close 
 only llu- ;u-.ounls siio«ii,^ losses .mj ^;ii„s, piopai.iioiv to .oniinoncini; «oik on the month of 
 iVlolvr, -vhiih uili b^, postoJ iinJi •- llu- s.mu- k-Ji^or iu-.iJlni;s, 
 
7S 
 
 CANADIAN STANDARD BOOKKEEPING. 
 
 lilMM s^ I U \\s M I I0\s 1 OK vH I Olll.iv 
 
 l-'iiulini; lli.it llie Soplfiiibi.T hiisiin.'-.'. ii->nlu-il in .1 sm.ill liws iIk' Nimlonl lUv ukvl In I.t m .1 
 p.irliu'r>.liip H itii -0111c ivrs, HI ^ih|.; lo hriiii,' holli ixpcrii'iuc aiul capital Into ilu' i.'i,, in. 
 Vo till- iiul lico. I>. I'lMlcr li.i- t-ii'cii ai.liiiiltt.'J a- an 'inial partner in tlic hii-iiic--. llu liiiii 
 iiaiiK' to Iv Suitknl \ rorlcr. IK' iiuc-U'il the loitowiiii; : 
 
 All accomU aj,'aiii-t W. A. I\i.'iil, ot \\liiu'r. lint., tor f ;i5.ih). a iiolf iiiailf I" (.. !•;. lli-ivi-n 
 for f.;.';..S5, iLitcil Sopl. 1. at _• monili-. paxahloal tlu- Mcriliaiit- Hank. I'iu. Thi- iioK 
 Mr. I'ortcr li.i- lr.iiili.rri.il to llu' tirni h\ .1 lull ciulor-i'iiu'iit. t'.i-li lo ii,.i1m- lii- iini'-l iiu nl 
 v'lpial 10 jour prCM-it uorlli. IIk' .ibovv- note is taUeii h\ tlu linn .11 ,1 di-counl ot n pi 1 
 leiit. for thi inu'Spiriil tiiiK'. Vrticlc- o( lO-partncr-liip woiilil hi- i \ciuliil .mil rc^ cri'il. 
 iK'i,'oti.iblc paper on li.iiiil viulor-iil o\ or to the linn, .nul b.iiik b.il.nui' Ir.in-li"- .:, l-e 
 -.111U- hook- .mil loiiiinns .t- in Si-pi^inhi f. 
 l>onv;lil ol Hiiiilin. liillie- \ lo.. Il.innlion. l^nt . on .u-ioiint .11 ;.> J.o-, :; p^r eiiit. m il.ii-, 
 ; pi-i ii-iit. .'.iil.ij-: .■5 ream- l-'eJer.iU il ij Ih. l,ip.. 1^ re.iin-. lioieinnuMl 1 | Ih. l.ip., 
 4 il.v. I.eiler Hook-. 5. i i;r.'— liillott'- No. jiu l\ iis. .'s M. laueloi'.- \,'. 1 71 ...s. 151^10 — 
 No. ..7^ IVn llolilers. 
 .Si'lil 11,1111 Miieheltree. l.onjon, on .uioiint .11 1^ il.ii-, 13 re.im- lio\ ernnienl 14 Ih. I .i|\ 
 
 10 il.v. i|u.irt- Stephens' Hl.uk Ink, 5 ilo/. I.ellei li.iok-, .'5 i,'ross dillott's Ni'. jiu Tens. 
 Iveeeiveil lasli from \\ . N. T.ijlor 10 h.il.inee llis ai'eoinit. 
 
 II. I . MailiiiMi setiles his note m.itiirini,' to-ilay in the followini,' manner : -Note al 1:; J.u- lor 
 iic«. p.ix.ihle al the Merchants M.mk here: (.'.i-h for the balance of tile olil note tOi.;eili.r 
 with interest at 7 per cent, on the lii si note aiiil .liso on ihe renew. 11. 
 Ileposiieil cash f.;4(«i. 
 Hrew on |. lines llimler, W'iiul-or. .11 si^jhl lor his purchase -I the 171I1 nul eiiiloi^eil ili.ill .'lei 
 
 10 \il.inis \ liio.'ks ti> .ippl> on account. 
 Solil William I'amphell. Hrockville, on account at im il.ns. 5^ rean s I'eiler.iU il 14 Ih (. .ip 
 ^ ilo/. ipMrts Stephens' Rcil Ink, 50 !,'ross ICsterhrooks No. iq.S Ten-. \>< M. l-.iueloi • 
 No. 170-.S. 
 I'. .Ill w.iter r.ites in cash .fii.50. 
 
 Keceiveil c.isli Iroiii W. t'.implvll in full for his note ilu. vestenl.n. 
 
 H.ninn iiiforniecl ,\il.nns \ '!r,>oks that we v isliej to Like .uh .iiit.ii,'e ol the ili-cciut olleieil on 
 the iinoice tii the -•mh nil. llie\ drew on 11- .it si!:;ht for the amount due less the discoimt. 
 \V'.> accepted their draft. (Discoiint will he allowed on the entire iinoice.) 
 Pi.u on I . \\ r.ilnier at jo d.i> s for one-half the anioiml 'u .>Ui .. .nul ili^. oiiiiKil il... .li,,ii ,1 
 
 the h.iiik. |)i-iount 7 per cent, proceeds criiliUil. 
 l!oni;ht ot Ueid liios. \- to.. t'il\, on .iccoiinl, jn i' o ^ iiel. ;o re;.ms 1- .. lU 1 .lU^i 1 _■ Ih. ^ .ip. 
 
 1 -• do/. 1)11. irts Stephens' lil.ick Ink, 13 ilo/. ipi.irls Stephens' Rvd In!,. 
 l'>ur acceptance f.ivot oi \ilams \ Hrook- ha- heen >.h.irj,'eil to our .iccouni at the h.cik. 
 Sold W. N. Ta) lor, Uodeiicli. l>nl. on account al ^o il.os, 13 M. lamlope- Nn. 17,1.1 , , 
 ijross No. 5^5 Lead IVncils, ij ijross No. i'7,S Ten llolilei-. i^ i;u'— I ollei^c Lead T. i- 
 J reams \'ehel .So Ih. lilottint,' Paper, 2 reams N'esi>.i in Ih. llloltini; I'.iper. 
 I\ecei\ed from \V. \. Keid, hi- iliei|iie lii f 1 15.1m to .ippK on account. 
 Deposited lash fjj- i«i 
 
 Keceived cheipie from W. L'.imphcll tor his note due lo-d.n. 
 
 Uoii^;ht h\ iliei|ue .1 ilralt on llamillon in our fa\or lor ihe .iniouni due Huiitin. liillies \ I'o. imi 
 our purchase of the jnd less ; per ceiil. |-;\ih.int;e ". pei cent. |-:ndor.,ed dr.ili to their 
 order .ind remiltod same. 
 
CANADIAN STANlJAKl) BOOKKEEPING. 
 
 T") 
 
 1(1. SoUl j.uiK^ lIuiiliT. W iiiiUiir, Oiil., 1111 ;u-i.-oiint at ioili.^^. i -' ii.iiii-. IciKTaUj ij Ih. i .ip. 
 .S a.v. >|u.ul^ Suplu'iis' lil.i>k Ink. 5 il.v. .|ii.ut-. NK|ilKn^' K.il Ink, .■ \\w . I..iut 
 
 Hooks. 
 
 17. KccvivcJ iMsli Iroiii ll;irr\ Milclicllrov.'. Inr <nK'-li;iir llio ;iiiu>uiil ol hiv piiuh.iM ,.| liu' .'mk 
 iS, IXposiU'il imnH $5i>.i«>. .mil I'.implvH's ilui|in-. 
 
 ti.iM- Uviil lir.'s. \ I. ,.., .1 ilK-i|in,- lor om-h.iir ol I Ik- .iiiuninl >'l mir purilhisi.- 01 tin- uilli. 
 i.i. ^i>M W. iMiiipK'll. Hrivk\il!i.-, Out., on account at ;,o liny., j., i^.mhs llnii miiic ni 1 ( ih. lap., 
 .vi yr''^- liilkitl's \o. jiu I'on-, if>i,'r,i,s Kstcrhrook's \o. C.4.S I'.ns, 15 .\l. I.n\cl,ipes 
 \'>v lyii-S. 
 -M. MiMitjIiI Ironi li. T M.inn, l,'iviii>; c1k-i|iic in paMiicnl. 5 t>'i\~ l-'iim.uc C o,il ,ii fn.iMi per ton. 
 
 Hoiii,'lit o( liiintiii. c;illics \ fo.. II.iniilton.;.it (.nkiNs 5 p^T cent 1. > J.i\ s, on account. 50 
 Kro>s Kstcrhiook's \o. ..(.S IVn>. j^ .\I. i;nvck>pcs Xo. 17,..S, .■.. -,oss \o. 5J5 Lead IVn- 
 ciU, -■•; M. lancli'pcs No ijn-m. 
 21. Kccciicil ca-h from 11. I'. MaiUlon, lor hi-, note ol Oc\. ;, ilin lo-il,u. 
 
 •\. Received Iroiii «'. \. Keuk 10 .ipplv on account liix u. d.iv note tor $[y^.<H>, lie.irini; iiUeresi ,it 
 7 per cent, payahle .it the Molsons Hank, .\vlmer. 
 Sokl Harry Milclieltrec, l.oiuKm, on .iccount at juilavs, 5 i,'ro>s No. f.-, I.e.ul I'enciK, 1,1 M. 
 i;,i\elope- No. 17..-1,,, 5 ijros-. \o. ..7^ I'eii Holders. 5 -ross lolIei;e I.eaJ Pencils. 
 -•J. Keceiveil Iroin I. . W, {'.limer Ins ilr.it't at 1.1 il.c.s' sij^'iit on !•'. \V. Kerr l\<r the balance due us on 
 his purchase of .Sept. -■7tli. Tile dr.iwee has this d.n accepted the draft p.iyahle .it the 
 Traders li.mk, t'olliny^ooil. 
 
 ."'. I'rep.iid (7 per lent.) our .iccepl.ince I'.icor of Kemlall \- I'o. maturiiii,' N\n.7. li.ue cash lor 
 the priH'eeds, 
 
 .■7. Keceixed check lor ,j^, Irom (. W IViliiur lo .ippiv on liis acceptmce in.iluriiii,' to-d;n. 
 j.i. Sokl W. \. I'.iyloi, li.'derich. 0)\i.. oii.u>>iiui .11 d.i d.ivs, 1 _• rc.mis lios ernnieut 14 lli. I'.ip. 
 ^ do/. i|n.irts Stephens' lii.ick Ink, u ijr.'ss liill,.il's No. .'.u IViis, iji;r,iss llsterhrooks 
 
 No. ,>|S pi'lls. 
 
 ■^o. I'.iid the loronlo lilolv In chei|ue f ;i..'5. in lull ol .id\ ertisiiii; .iccouni to d.ile. 
 ',1. r.iid liookkeeper his s.il.iry to date h\ cheque. 
 
 Md.se : 
 
 7.S u.inis heilel.ileil 1 _'-lh. I'.ip. 
 
 -M •■ liovernmeiit 1 )-lh. I'.ip. 
 
 iS do/. v|uarls Stephens' lllaek Ink. 
 
 15 " " •• Ued Ink. 
 
 <>,i .cross llillolt's No. -"!-' Pens. 
 5; " l-!sierhri>ok's N,>. .i(.S Pens 
 .).> M. i:n\elopes No. 17,1-S. 
 
 I\\ 1 \ 1 .IKII-S. 
 •Mdse : 
 
 15, M. I.n\ I K'pes No. I 7"-i-i. 
 
 1>| |.;ross \. ;,_•:; I .e.ul IVneils. 
 
 .; " No. ..7^ IVn lloldeis. 
 Ml ' (. olk-e I.e. id Pencils. 
 
 I rcun \ Jvel .S,,-lb. Ill.ininL: Paper. 
 
 1 •■ Ne-lor i...-ih. 
 
 Kxpt'lise: Olh.e s.ile ,s |>ei wni. ik i-iei i.iiion olV \.ilue .is i,'i\en on (.let. 1. 
 Interest; \ccriiod interes' on \\ \ Keid s rioie. 
 Mxpeilse : i.'>cloher rent due .ind imp.iid. ( l.i.ibilin . ) 
 
 I'On I INt.. Ol lOPl.K. 
 liive now accounts one-c|uarter ol ,1 pai;c. 
 
 0(.'Iii|!i;r iki \i i;\i vnoi;. 
 
 .\fler poslini; .uld II uork ol iVtolvr to ih.il ol Septeinl'er ami Like a 11 i.il h.il.mce ; .il'lerw.irds 
 ■ oiistrui' .1 columnar Ha nice Sheet aiul close the entire Icili^er. Il.oe the te. idler check \our .Nel 
 ii.iin. 
 
80 
 
 Itl MNi, 1 I*- 
 
 (■..11.. 
 
 .M..U..,. 
 Mal.ll,- 
 
 O.illli.'iil 
 
 Hi.. 
 
 U.1I-.,,. 
 
 Siii;,u 
 M.il. I, 
 Nail 
 S...>,. 
 
 r.-.i 
 •r..i.. . 
 
 •p.: 
 
 \ 
 
 ~l I I IN.. II- 
 l'.|...l... 
 
 Rikiiiii I-..U.I. 
 
 (-..III.. 
 
 f..|l.. 
 
 <_'UM. lilts. . 
 
 .M..k»».-s 
 
 M:lt.l|.-s . 
 
 CANADIAN STANDAKP BC- IKKFKPING. 
 
 Ni'\ I \ii;: K \\ i) HI u \ii;i i< 
 
 >ti..ii^ », t;..\.-.. 
 
 Itl... S.i. k» l.'il>ll.% II. I 
 
 M... ii.i. rih- J.-. ii.~ II. I 
 
 (•.-..., Ill II - i.i , 
 
 Ml. 111. I-,. ■.'.•.-., I- 
 
 r. i.|.ii ■. c.i-.- 
 
 l;..:;-. !«l|l.-. i,.l , 
 
 .1 i|..iii. .Silk" •.'•.'4 ll.». u.I . , 
 
 \'.ll.ll. 1.1. Ih.m- •> II - ■■■■' 
 
 l.r.iiiiiliil<.il. l;i.|. 
 
 N.1I..M. ni.i- 
 
 lU.nK.tn's ( '..III, l^.\. H III It... ii, t 
 
 \Viii,|.-,r r.il.l.-. l;l.U 
 
 SiimIii;IiI. I'..... 
 
 N II 11- I i , ■ 
 
 11 1..I.-. < .i.i.h.., 
 
 \i. i>..ii.ii.r- r.w.H., •-'M ii.>. ii.i 
 
 M lP..iM!.i « ltn.,1. 17 II.-. II. 1 
 Willi, N\ „,. . Ill |;l.u -js^,]. 
 
 .;l WTITIM. 
 
 \. J : I ,-, ,,:,!,, 
 
 I -7 I l«i I M.'. I rix .'ml •Jill J I.-, I. lis I . >7 , .'. I .-, 
 
 I .v, I .-.s I nil liy-, 1 i;.-, | .v. I 7,-, | i^i | 711 | ..> 
 
 IN. in;; .lit; .117 1171 n7 - rs 1171 117 m, 
 
 •-':( ■_■■.' .-.'I ■-'.". -j.-i -.'I •.M .J I •_'.■. .L"-.' 
 
 Ill ."K- .111,- .111. iCij .li."i.| .IM'. .iM; "It ."I 
 
 ■_'" •-'■.' -.'I 
 -' ■>7'. -.'.INI ■_' il.'i .'. 
 I lii- I I-' I. -.11 I. 
 
 .•J7 .-':( .■-'■-' .-.'l .-.11 •_' 
 :!. Ill :i. I." :i ■_'" ri is .' ii.-. j.s, 
 I -'7 I :;ii i.:ij I .".'. I 111 I I, 
 
 \ \ \ U./ 
 
 -■1I..1.--. H..X.- 
 111... "-.i. k- l.'.ii U.S. II. 1 
 \l... Ii.i. 111.-, ■.'.-. Il.v 11. 1 
 I .-. -, III II.- 11. 1 . 
 ill, l!l.l-.,L'.-i ;;,il-, 
 T.-l.-|,li..ii.-. C.i-,.- 
 
 ii:i' .i«- .ii.'i> .11:1; .ii;tj .ii;t. .111 .ii:i, .ii;i: .11:1, 
 
 I'T, .114: .114/ .'*•'> .tl."il .tl."|l .11.1; (It 1.(1 111' 
 
 '<>'. of. .111. .1111 ."(,, .Ii4i .1141 III .It "Ij 
 
 .".■>'. .ii:i| .ii;ii .n'u .11:1,, .ii:i| .ii;ii .iw; .toi .11:1;.. 
 
 .1.".' .'(."i .ii.'i .11.'.; II.*,', ii.*,.> .11.",; (i,*,| II,-, ,11,-, I 
 
 l.!i.". I.ini l.'fj -.'.iKi |.!i.-, i.im |,!i<i I .,|... ii„ Jill 
 
 :t .•t:ti .•i.iVi :i.:tii .i.:).-, :t.;t7i :i.4ii .1 i,-, n j.-, :t.;t7i ;i,;i.-i 
 
 I 'I -'I .-jn .•-'.■i ■.'7 ,:cii nj .:).■, ,J7 .J I 
 
 .:«' ..•17 .:i:i .411 .:;•_' .:t;i :.a\ .x. ..-ij .:iii 
 
 ..V.' ..-,:( ..-.I ..v, ,.-,7 .-.I ..vj ..-,4 ..-,:i ,.-.7 
 
 ..V.' ..",1 ..•,:! .■, I ,,-,11 .■. I .."..", .VJ ..•,<i :,] 
 
 ■ l:! I-'. .17 IM .111 ■_•" Jl I'l 17 .J" 
 
 -' i". -.'..Ill j.nr, ■.',:;7; j. m j. i.; -j..'." ■.',:i7', -'.■.'.", -'..",11 
 
 I'l.". J.iNi j.ii.-, j.m J. 1 J I, 1. 1.1.-, jjii jii.-, j,i.-. J. Ml 
 
 .'IS MS- IIS ii'.t ,iii||i .iiiii, In it'.r ,11s; .iisi 
 
 .-■> .-.'7;. .:i'i :ii .•-'•* .-'(i-( .i"i .:)ii .■|i .J7' 
 
 ii.'i^ .iklil .U5J ."Ii .i«ii .mi|, .ii."i', .11.",-; .11.",;' .hi; 
 
 .L'.". .-.C .•-'!i ..'1:1 .:i7' ..-i.-, .J7 -.'Ii J.-, ,j'.i 
 
 :i.i;ii :i I..", :i 7.". :i i;." ■'(.s.'. .■I.s7i .-t.!!.-, :) im 117.-, :i n-j 
 
 II. till.. ll 
 
 11..-.. mi 11.., i,.t 
 
 1 1" 
 
 1 1.-. 
 
 1 .-,11 
 
 1 liL" 
 
 111.-, 
 
 1.7" 
 
 1.7."' 
 
 1 s.-. 
 
 1 ■•7 
 
 ) .-,n 
 
 Itu- 
 
 .l.ilmii. S.i. k- •.'■.■4 II.-. 1,. I 
 
 "1 
 
 iii| 
 
 .114, 
 
 .114: 
 
 .11.". 
 
 "Ij 
 
 ".-.j 
 
 .111. 
 
 111 
 
 , 1 l.'i 
 
 Kal-iii 
 
 V'.il'ii'i.i. II., \f- -Js 11,-. II, 1 
 
 .11.".' 
 
 .tOj 
 
 .INi 
 
 .IHi i 
 
 • It, 
 
 .*h;, 
 
 ',7 
 
 .".-, 
 
 .11.-. 
 
 ."<; 
 
 Sii^.u 
 
 i;i..iiiii.it.-.i. ni.i- 
 
 .114; 
 
 ll."! 
 
 .ci.-,| 
 
 "*': 
 
 .111, 
 
 .114. 
 
 .111; 
 
 ."."> 
 
 .IM. 
 
 ."4. 
 
 Sl,,!.,l 
 
 ^.ll. «. iiiii- 
 
 ..1:1; 
 
 ."•'Ii 
 
 .".■<; 
 
 .ll.'t," 
 
 .11:11. 
 
 .ti:t,'. 
 
 .11:1.' 
 
 .ii:l; 
 
 11:1, 
 
 m;ji 
 
 .•>l.il. ll 
 
 Ki'11-..ii - C.ii,, |'„.v. - III II... ,„., 
 
 .mil 
 
 .IHi: 
 
 IHi 
 
 IHI' 
 
 .IKit 
 
 .mi J 
 
 .'"ii 
 
 ."": 
 
 'Hi 
 
 •H> . 
 
 Salt 
 
 \Vlii.l-..i T.,1,1,.. hill. 
 
 .'.III 
 
 - 'J.', 
 
 •-'..•171 
 
 ■J. 4.-. 
 
 ■-'..til 
 
 ■-'.•.'.'. 
 
 ■.'.!" 
 
 -' .T 
 
 J 1.-. 
 
 ■- .'(II 
 
 >...,|. 
 
 Mll.llijI.t. 11.. M- 
 
 1 .1.1 
 
 .1 7.-. 
 
 .'1 Sll 
 
 ;i.s;ii 
 
 :i.s7i. 
 
 :i.!tii 
 
 .■|.!1.. 
 
 t.7.". 
 
 !.s7' 
 
 .1, s;{ ' 
 
 I.M 
 
 > II lit. 1 1,. -t- 
 
 
 _•- 
 
 M 
 
 .:t.-i 
 
 .:i7' 
 
 ..■I'.i 
 
 Ill 
 
 I.-. 
 
 ..■171 
 
 ,ln 
 
 T. .1 
 
 11..I..11;;. I'u.l.li. - 
 
 1.. 
 
 . .'." 
 
 
 .-.7 
 
 ij 
 
 . !■; 
 
 . I . 
 
 1- 
 
 IJ 
 
 
 r..i«,.... 
 
 \|. Il..l,;,l.l- I'.W.II.. J||. II... 1... 
 
 ti-' 
 
 ii.'l 
 
 Ii4 
 
 .'».'. 
 
 .tit;^ 
 
 I.J 
 
 • lil". 
 
 1.1 
 
 i.:i 
 
 (itl 
 
 ■r..iM.... 
 
 Ml l>..ii.il.l - llri.ii. 17 II... 11,1 
 Ul.it. Win... Hf. BI.K * ual. 
 
 .ii:i 
 
 17 
 
 .Ii." 
 Ill 
 
 .1.1 
 
 
 till 
 
 .til 
 
 '• 
 
 .li.'i 
 1 
 
 (iJ 
 
 
■J 
 
 CANADIAN STANDARD BOOKKEEPING. 
 
 £ -• f^ ir. 
 
 c u 
 
 
 r ^ "3 
 
 
 
82 
 
 CANADIAN STANDARD BOOKKKFl'lNG. 
 
 |!IM\1>^ I K \\N \l I IP\> U'K \ii\ I M|;| K, 
 
 ;) 1 1, '-kill-.. , 'I Ilu- (. ii\ ,'l r,M.Mit.\ .iii.i I W \\\-lvi\Jl, ol till' tin .'I l.,.iul,M[. )t.,\c till-, 
 ila\ loiiiKil .1 ii>-p;irtiK'rs|iip U>i llic piirpioc i>l coikIiu liiii^ .i W'link's.ilf Iiiihii\ Imi>iiu'-v in il-.i' i iu 
 ol l\ii>nii'. iinJiT llu' firm ii.iiiu- .ukI sUli' I't iiioUltis X: VW'sIcia ell. Ii i-. .ii,'ri..il hii » i,iii ihc 
 p.utiKT^ Ih.ii I' ll.'^kins In io h.nc .i ~.il.ir\ i>l fi.j.M p^T \c.ii in lOiwiJi i .uion ,>l I'Mr;! liini; 
 devoted li> iIk- hiiMiu-^--. li.iin^ .iikI K>s->i.-. \o \\- iliviiUJ i.'i|ii.illy. Artiik's nl .if;'i'i'iiKni stiliiii,' 
 forth the l.ut^ in rcjj^iril in ihe p.ittnvrsliip li.i\i.- iln^ il.,\ l-een lAeenlcil ,uul ri';,'isteri.'il. 
 
 Hook- lo lu- LisvJ in N\n..inJ Dee.; |.'nrn.il. S.ile- Uook. I'ui,h.i-e lioi.k, liill Hook, L.1--I1 
 Hook, with speei.il eoUimii'- on the ilehit siJo lor : H.tnk. Hill. U^,. .11 J Imur.d ; "i llu eiedii ■~iile 
 tor : H.nik. V. olleetiv>M ..cul i;xeli.ini,'e, ,inJ liener.il. 
 
 rile .ibove .ire lo be n>eil .1- oriyjn.il book--- >ee loini .-I I'liuli.isi Hook on |'.ci;e Si. 
 I. lloskin-.' iine-lnienl : l.'.i>li. S5,i««', Nole lor S5,ih. ni.nle b\ I \\ ll> .Uoii. I'oroni o. il.iUd 
 l^et. 1-1., ii J inonili-, u nil iiiUre-1 .iMi per eenl.. pin.ible .it iIk- |)oniini.Mi H.mk. (.ii\. 
 .Hid one lor Sj75 nl.Kk b> l> I. Il.inn.di, Hramplon, d.iledSepI. lilb. •!' inionlh-, p.i\.ibU- 
 ,il llie \Ieieh.ini- H.iiik. Hi .iinpion. lliii . .Keounl-s ;ii;Minst Willi. nil Carter, We-ion, Ili,t., 
 tor S^.'^,. 75 and John l-'ei-n-on, .\I.iI1imi, llnl., lor fS^.i^K ; ,l„c H. p (loii-h. Si. I liom.i-, 
 lint., on aeeonnl, .^iii^.S^. 
 \\e-ler\eir- iineslineiit : (."lieiiue. .f^.^.-o. Nole. lor ,S5i,i;.,s^ in.iile b> lulu.nd l\o--iUi. J,,ud 
 i.Vl. iiith. .11 i«'d.i\-. pavahle at the I i.idei - H.mk, Milton, Out., .nid one lor .^ i-'^;. ) ; 111. ide 
 by I'oter t'ln-holni. d.iled \ni;. ji.lli, .il ; nionih-, p.i\ahlc at the H.ink ol Hamilton, I. in, 
 .in ,i,>onnt .if,'.iiii-l Kohl. C'.impbell, l'.\eKi. iini., K>r I1115.45, Nole lor fi-'.S ..nor of 
 Kiibl. Milln-a:\ dalevi Sept. .'o, .il ; month-. p,i\,ible ,it the ii.iiik ol C'ommeiee. I.ond.m, 
 due \\ . I (.''■.borne, 1- rederielon, N.H., oi\ .leeonnl, fi -,7.511. 
 
 N,.i.' i>.-tii.|.i.i . 
 
 Thi- linn - 111 11..- iii\.-sliNi 111- Mill U l.iK.'ii .11 Ih.n ].i.-.iit v.iiii.. Ini.i.-i i.«.,|l,,«,.l \|, n..ki.i H...|-..i.« 
 
 11.. I.-, wh.li- .11- ..111.1 ,11 7 |.<-i .'■III. 1- I.-, k'.ii.-.l ..11 nil ..I'lir- iii\>'-l.-.l. 
 I. Slndent ha- been en;;ai,'ed a- bookkeeper .11 .1 s.il,ir\ .-! I^n per nu'i. ,1. 
 
 llpen .111 aeeonni with the Hank ol (.'iMimur.e .ind depi.-iuj .ill ilu- e.i-h on hand. 
 
 I.e.l-ed pieim-e- N.'. )7 1.' pi I'ronl Si \\ i -I .il .i > i n l\ i. nl.il >'t f i.kh.. 
 
 Hoin,'ht of Mel.'iilloiii;h \ I i> . ll.innllon, Onl . on ,ie,,iiinl ui d.i\-. j pel .eiil —1^ d.i\ s, 
 
 invoiee dated Nov. 1, j^ilo/. \\\ Hi..,. in-, i.i bs- •- H, l\.udei, i<. -,., k- K. I ollee. 
 
 •; ea>os t'lirrant-, in hi. bhU. M.'i.i--e-, 15 e,i-e- I. M.iKhe-. 1. ' b.ii;- O.iime.ii, .s -.1. k- J. 
 
 Rive, j.ibx-. \'. K.ii-in-. 
 I'ureha-ed .'Itiee -l.itionerv $.'7.5<i .'I Hi.nui Hro-., I.iiiiiied, b\ . Iie.piv . 
 Sold W. 1^ Malthews, (ir.ivenhni -I . I'm.. .>n .lee.nuit ;iid.i\-, ; pei .eiii. 11. .I,n-. _■ J,,/. 
 
 \ .\ \ Hro. 'ill-, I saek «. I olVee. 1 ease (.'urr.inl-. i hi. bbl, M,.|.is-v-, 1 ,.|-^ 1. .\I,ik h^.-, 
 
 I b.iu; t.1,iiine,il 
 Ke.ii\i>. .!■■ >\ , l .irur hi- n.M daled (.''el. ;..|or fi.«..il i.,d.i_\-, |i.n,ibk ,0 \\i^- Irnperr.ii 
 
 li.iiik. Weslon. 
 S.'ld j. H. \1. \rlhiir, ''xbriili;e, l'''U., on aeeomit ,11 jud.n-, 2 per eenl.— n.d.o-, 1 box S 1! 
 
 I'ouder I -.1. k K. r.itte.-, I -aek |. I\i,e, j b\-. \. K.ii-in-, 1 ea-e I. M.iieliv-, 1 b.n; 
 
 tlalme.d. 
 Received ea-li le— 7 per eenl. di-e.nmt horn I' I llinii.ili. loi hi- ri.'K' .l.ii.d Sepi. i:;ili. 
 I'.iid rent lor .November by eheepie. 
 Received from Roht. •.'aiiipbeli his ehe.|iie Kn l".^.^^ on aeeount. 
 
 ->*r' , 
 
CANADIAN STANDARD BOOKKEEPING. |3 
 
 ''"''' "■ " I'"'"!.,-.. KculnilK-, OMi..,.„...-.onnM.,, J,,.s. ; per cent. - ■ 5 U.n s, ; Jo/. \\\ 
 
 IW.nnns, , ,,„ k K. lolKv. , l,L hbl. M.,l.-,s>..,, , , .„, 1 \l,.u-hos, 5 bx>. \. K.uMns. 
 IVposiiccI ..,s|, t,,,, .„H| i.,.npK-l'\ .lK-.|,uv i;.,nk .h.u^.: •, p.r ccnl. collection on the 
 
 ^ lu'ijuc, 
 
 .;. l!ou^;l;i ol ihc Moiiirc.,1 Kdinui- (. o. . Monlrc;.!. (Juo.. on iiccounl at .;<. iliiy,. 1 per cent.— 5 
 a..vs, „uoK> d.,i>J Nov. _■. ,,, hhlv i;. Sn^ar. jSi-jj, .'«4.j.,, .,j,..^j. J.^....., .H...^,". 
 
 .■.S..-M, ...,.-..,, ..H4..., ..^.,,. ,„,.,,,, ,,,4-,,. ...S5...... ,,„.^,, .„,_..j.,, ^.^.,,,, _,s^._,„^ _,.^^_,,' 
 
 -•■i^-.' ;, jS7-ih. .Mii-ji. 
 
 S.'M Willi. „n l..,ri.T, Ucsion, 0„l., lor spol c,i,ii .4 per ccM. Jis>,., , hhN (,, N„i;.„. .mi-.'I, 
 -ili--'-', .•.S5-J.', .•<)(>- JO. 
 
 I'lirclK.seJ at onr K(nk (In clieipie) Jrall on I-Vejericklon, \ I! . I.aor oiit-cK^s lor ,S| ;-.-,. 
 l-.\cli.int;c ', pir ccni. j-iKlorscil Jr., 11 aiij remilU'J 11 10 W . J, OsLonic 111 lull ol .i..ounl. 
 I!..u^,'lil ot W r.rook. \ 10. ^.uni.i, Op,., on ,Kvou.,l ;,t ,^J.,>., , p.r cent. - .^ J.,v v, i,,v ou e 
 >l..kd Nov. ... v.hxs. li. (. , Sl.n.h. i5bhU, W , I s,,],, ^.l-xs. S. So.,p, _•; , .,J- I'. \V. 
 H, lol<,,,,o, .■;,.uU. I'.ii.ir lob.icco, 1,1 hi. hhU. W. W . \ i,u-.ir. 
 ' """ "" I IV'r.i;"Non .11 si-hi ihroui,'li our K.nk tor llu- .iniouiil h. ouc- on .uooniii. li.nik 
 pl.iLiil pro.wiU .11 our oredit. less colleelion ■; per ceiil. 
 .SoKl \. 1). l-islKr.l.ileJoni.i.Onl.. on .ueo ml .,1 ;...l.,vs ,. per eelll . — 1 ^ d,,v s, , ..,> k | Kiee, 
 -• I'ss, IS. C. Sl.uvli, , hM. \V, I. s.,li, ,bxs. s. .So.,p, je.uls I'. U. II. I oKuvo. .■ e.uls 
 Hn.n lob.u, o, 1 1,1. bbl \\ \\ \ ,„,.-. ,r. 
 
 \.>epKj. p;.v.,ble .,1 o,,r b.ink, NKCullouK'h .V I'o^. Jrafl at 10 J;,v s' si^-h, i,, ,h,.i, 1,0,.,, |or 
 Ihe small ;, mount of oi,r purchase ol Nov. 1, le>s 2 per cent. e h,ir-e llici I,, i!,e |o„r,,.il 
 u I'll Ihe .,llovv ,,nce. 
 
 •;. Ki\ei\nl el,eij,ie Iron, Willi, on I .oter for f,'oo.,«i to .ipply on ,,i\oiiiit. 
 
 SoUl J. l\r-us,Mi, M.ilio'i, Oiil., on ..ccouiit .it -,. . J.ivs, 1 per >eiil. 1,, J.ii s on s.i^^ars, - per 
 >'"!■ I" il.n s on i,'e,Kr.il j,',oierie^. ; bbls. 1 1. .S,ii;ar, j.Si-.'j. .'.S^-j;, .■,„,-_... j^,^ \\\ 
 liiooms .. bxs, 's. 1; !•,,». ler, j ...ses tiirr.mts, .. c.lses IV M.it.hes. 1 b,,- O.ilme.il. ; bxs. 
 li. e . S,,it>h, I bbl. W. I, ^,ili. 
 
 0. Dreu 0,1 W. I.. M.illheus. .,1 ,; J,,vs' si;;|,t ni our l.o o, . Icm the .Mnounl ol his purch,,se of 
 llu- ls| insl. less ; per .eiil.. .iiul Kll ihe Ji.,11 .,1 I he b.iiik lor eollecl ion. i.Meniol. 
 I'. II. 'skills uillulrevv lor piu.ile 'ise. b\ eheipu. f^o.iK.. 
 
 We h.ne iMsiriKieJ Ihe .Monlie.il Kelinini; t\,. lojejuel 1 per eeiil. from our purch.ise of the 
 ;iil an J driu 0,1 ilem.uul lor Ihe bal.iiue. 
 
 ."<. I'lirJi.ised ;, Ions |-,ir,i.iee I'o.il ,it f;,.;^ per lon.lioni iheliiy (.'o.il I'o.. t;i%i,.;,r ,heu,.e in 
 
 selllen,e,ll. 
 
 Deposited e.ish r.-^.oo and t arlers chopie. Hank .hari;es 1 - 10 per ceiil. eolleelion on ihc 
 eluvjue. 
 
 r.iid In cheque ihe deni.ind drall of the .Montreal Kelinini; (.'o. (See Nov. '>). 
 
 I'ar.h.ised dr. ill p.;> ,ible lo 0111 Older on S.uni.i, l.-r .inioun' <]uc W. |!,oi<ks \ l"o..,,fier 
 
 dediutui- 1 per eeiii. b.nde-rsed ,iiid rennlled same to ihem. li.nik eh.irt;e.s e\J,,. i.ri- 
 
 i-,ii per eeiil. C'lKk|ue ;'\eii ir j^.ivnu'i'l. 
 1... Hoiii;hi ol the i:.isiern I e.i lo. I.iiniied, .\I Milre.il, (Juo.. on .iceounl oud.ivs, 5 p^ r eonl. — i,, 
 
 d.ns. ; per eelll.— ;.. d.o s, iiuoiee d, lied No\. .s, lohf. eh N'. II. le... ii:;- .. ,,,S- 1 , , -, 
 
 i,(-.i. i"i-i 1. 7I-:-'. i">-i, 7"-i-\ "5-1,1, 7.;-i,;. 10 e.ids. O. lea, .;.s-S, --i,. ;,,.,s. ;,,.,, ,^ .j.j^_ 
 
 .i-'^-'i. .!7-'i. .is-'^. ;'i-n , .i'l-'^. 
 
u 
 
 CANADIAN STANDAHI) BCXIKKKKPING. 
 
 I I. Si'M W. II. Ollvr. Aiitiu.i, Oiil. .it .ti>ila_>>, -• per nut. iiiUay<t, ) hi', ih. \'. It. I\m, '•.i-io 
 '•4-'i, ><><-'i. -■ liiiN. l>. TiM. .i.i-**, .i7-'i. -' Jo/. WN Itto.Miw, 1 hx S I!, l\i«il,r. i -.i, k K 
 l'i>lTec, -• i-,iNi.> r. M.h.Iks, I hi. bW. McLissc- 
 1 J. Ki'icivoil i;ish IriMii \\ . I irtcr l><r hix iu<U' iliic to-il.i\. 
 
 |. It. Ml Arthur sciiiK .1 ilr.ill imi iIi«.' I'l'minii'ii Hank in siiilciMiiit i<l lii~ piirili.i^i' i>r llu' .inl. 
 
 Uss _• por n-iil 
 SoKI II. P. nuiul.i".. ItiMilu ilk', l^iit., i>iii'-hall on V' day nolo pav.ihli' Hank ol I oininoiw, 
 \\ ooiNtovk, bal.mii' on .uioiint, -• ciiN. O. Tea, ;'>-.S, .iii-io. _• bhl«. W. I . Salt, 5 bxs. S 
 Si>ap. 5 laiN. r W II I >'l\uii>. 5 . aiU. Hriar lohaii-o. 1 III. I'M, \\ W \ Mict,'.M-. 5 hx>. 
 \ K.iisin!>, 5 hills, li, >n|,'ar, jiq-.-j, .•S.'-ji, jMii-ji, j(f.i-j;. ^S^.^^. 
 I \\ \\ i.-.iir\i.lt withdrew lor priv.itc u-c b\ ihi'ipic Sjci. 
 15. Iiank fipoil-. h.iv in^; i olli-itcil llii' ilt.ill .<n W. I-.. M.iIIIk-us Iclt with ihcrn o\\ \\w iiih, >olK't- 
 tii'ii 'i per vv'Mt. ProeccjN iTCiliteil. 
 SoUl n. A. I'.irkcr, Hcllcvilii', on at\'i'inil .11 i«. J,n -, ; pv.r iiiit. 15 il.i\ >, 5 iLs. \\\ iiiooin-. 
 I bi'\ S. II. roHiUr. J s,nk> K. I oIKi-. _• lit. bhK. M>>lasso-., .- lascs I'. M.itilu'- j satk., 
 J. Kicc, -• bbU. U . v. .s.ili. 
 noposili'd Mi'Arlluir- ilralt rcn.'i\\il wsuul.iv 
 
 \\ II Oiler roHirns 1 hi. ch. N'. II. I'im, i>5-iii. Mr. Ollir ilainis his uniiT ol ilic iiih insi 
 u.is lor twv> hf. ihi'sts 
 1;. |!oui,'hl III' S. T. Willis .V I ,' . iMl.cw.i. 011 1;; il.n iMtc, p.iv.ihli.' .11 our h.iiik, iiuoiic il.iUil 
 N.n. I.', .•liIo/. \\\ 111. 1, 'Ills, Ki lmsos kiirr.ints, .'5 casos T. .M.ii. lies, los.iiks |. Kiie, 
 j^ boxes 1. Kaisiiis. Ill bhis. N. Siii;,ir. ;4i)-.m, ;)5-.';. i4."-.'j, ;;<i-.'i). ^_^ j 1 . ;jii-.';, 
 VJJ-.'J. .;,!H.ii(. .-,4.s--'.;. .!4.V--- 
 li. Koeiveil Iron) J. I'Vrmisoii his eheque in payment ol y.nuls pureliaseil 011 the 5th insi. Pis- 
 
 v>"iiit ileJneleU in aeeorilaiiie with the terms. 
 1(1. SoUl \\ . I.. M.itthews, lir.Heiiliurst. l>nt., on .ueoniU ;o J.iys, j | r eenl. 13 ila\s, ; sai k~ 
 |. Kiee. iiJ boxes \ . K.iisins, 5 bbU. \\ 1 s.ih, 5 boxes I!. {.'. Sl.ireli, w bo\es S. .S,Mp, 
 -• I. Ills O. le.i. .;4-^. .v'^-'i. 
 r.iiJ rreii:hl bill in e,ish f.Vs.ixi. (I'rei>:ht .\ee't.) 
 I-. IV I K'skiiis .ipproprialeil loi pri\ate e 1 eail. I'', le.i, ;ci-mi. it'ost priee. I 
 
 KeeeiveJ lioni \\ . Carter on aeeoiinl. eheque S50. .nul note payable .it the linperi.il n.uik, 
 
 Weston, .It HI ilays lor $75. 
 Made arr.iiii:eiiieii|s with Me<'iilloui;h \ Co. to pa .*iih>I> eheqiie v>ii our ae' eptanee iii.il ui- 
 iii); tv>-i.la\ anil to fjise .1 411 ila\ note, p.iv able .it our bank, loi the b.il.iiue. llu- new nou 
 ineUiiles interest lor 4; ilaxs at 7 per eeul. 
 ic,. SoUl \. P. I'isher, I'aleilonia. l'>nl., on aeeoiint ;• ■ il.i\s. ; per eenl. 1.. il,a s, ; bbis, ^■. .Suu;ar 
 m-jj. .i.i'i--'<i. .;4-'---- .! I'l- ^1'- ^'- "• lea, ii.S-1 1, 1..1-11. 70-1.., 11 a,./. \\\ |;i,.,miis. I 
 sack K. Coffee, i eases T. .Matehes. _• b.ii;s l1. 'IkmI, 5 b,-\es V. Kaisins, 5 l\>\ks 11. i. . 
 Stareli. ) bbU. W, I'. S.,li. 
 Pepositeil the eheqiies reeei\eil Iroiii t. .irier .iiul l-'ertjusim .inJ fs" in 1 isli. 
 jii. l!oni;liI ol the Mo::treal Kelinini,' i^'o., Moiilre.il, Ijiie., nn.ieiouul, subiei I to sit^hi ilr.ili in 3 
 i.l:i\s, less I per leiit., invoiee dated Nm. 17, i" bbK, d. Sui.;ar, .'iin-jj. J114-J;, jiii--'i, 
 j.s,|.ji, jii;-jj, .Mi.i-.'M. j<ii--'.;, ji|j-Ji, -'irt--'.;, -■'i')--'". 
 Sold P. A. I'arker, liell,-\ ille, Oin., on aieouiil at i»i da\s, ; per ecni. 1 i d.ns. ; bhi,. \ , Sul;.i; . 
 ■,4(i-ji, ',4S-J.;, .;44-- 1 . i.'.boxes.S. Snap, me, ids. V. W II. lol'aieo, uie.uK llii.ir lobaeeo, 
 ■, hi', bbls. W. W. \iiiei;ar. 4 boxes H. C'. Stareh. 
 Keeeiscd ln-iii K. 1. .impbell on aeeoiint his elieipie lor .fyf, and .1 len da\ note lor .fiJ5 p.iviiMe 
 al the Molsons Iiank, l-.xeier. 
 
CANADIAN STANDARD BOOKKEEPING. 85 
 
 J.j. I'.nJ h\ iIk\|ih.' •, pel L'L'iit. pri'iniiini on f^inKi tin- iriMir.iiui' pl.unl vnlli lln.' (Jiulv\ \i\- I'n. 
 '■■i^' 'I I inMiyli I'll .iciiMiMl our 15 tlay noli'. p.iViiHIo .il I Ik- H;iiik ol (. omnurci-, for lioi. 
 
 .■4. AcLcplid. p.iy.ihli' ,it our hank, the Moiilri.Ml Kcliiiiiif,' I'o.'s vij,'hl ilr.itl Jriun in tluir l.i\oi tor 
 piirih,!-.!.' ot ilic jni'i. Sec Icrnis ot piirihase. 
 Sol.l I I! \I. \.ili,|. l\lMi,li;,. Oiii , on ;u-,-inint .it t>fiil;i\s. ; per eent. 15 U:i>>. ;, hhl>. (i. 
 Siif^ar, .■<)4.ic,. J.S4-J0, .•i,i.-.i, .■ hhl> \. .Sii(,'.ir. .i4.>-JJ. .U''--.i. ,i ^'o/. NN.\. i!io,>ni-, J 
 iasi"< I'nrr.inl'.. j sarks |. Klie, .■ hosi.^ \'. Rai'.ins, 5 hoxes S. Soap. 
 
 -■''• I'l'^i .'II li j) I'liul.i^.ii |.,J.i\vroi llu- .mount ol liU piuvli.ise of iIk- jnil Insi, II. ul ila- 
 ill. ill ili.ioiiiiKj .11 llu' iMiik 17 p. r , ciil). i'loceeiK pi. 1. oil .11 our iredit. 
 r.iul luii;lil hill ol Si ;.;;; b^ >|ui|iK'. 
 -7. I nil .K. I pi. OK o l.o.n ol I Ik Monlu.il Uilinui- I. o. Ii.i^ Ix-i-n i h.uuiil lo our .ictounl .it I Ik- b.iiik. 
 
 \\ lllulri-M II, -m b.illk loi . ilTk a- ll^i- S;;;. 
 
 -•c). SoKI W . I M.iUlu'vv ^, lo,i\ rulnusl. Oiil.. on .n\ounl ;..il,ov. _- pn ^cnl. i^il.o-. 1 ht. bhl, 
 Mol.i^,,.^. .- lio/. \\\ r ooniv. 1 i-.isi- Inn. lilts, 1 s.uk J, Kki 
 IV U 1 I ln-.h,-lin 11 iu-\u-il In- noU- m, it mini; lo-il.u. \\i- ii-,i-iinl i .i-li -f 1 J5. 1 5 .ukI .1 iK-vi note 
 .11 -' in,Millw, b^-.uin- mUii-sl .11 .S p,-i leiu.. p.n.ibli ,11 tJK- Ikiiik ol Hamilton, l il\. toi iIk 
 halaiK-e. 
 
 ;o. Ki-iii\i-il ilu-ipii- Ir.Mn W. (.'.irti.-r lor his noti a- to-i|,i\. 
 
 r.iiil 111,- liookkii-pii f^d c.ish in lull lor on:,' !i\ >er\ ices. 
 
 i'os I i\i,. NOV i.mi;i;k 
 
 \ll .uiO'inis to li.iii- I'lii-ipiarli-r ol ,1 p,ii;i-. Inlori- pi oieiilinL; lo post coinpai i, M il h mhii 
 Ii-.i,1ki. the loolini^s .,| Mvj.b.inilisi. ,,|so I Ik- (.'.ish .uul H.nik h.il.iiui-s. Wik-u lliis li,is |ii-i-n ilone 
 i.iki- .1 in.il b.il.uKi-. n,> iioi ilos^. ,in,\ ,111,. lints in Noviinbcr. 
 
 lUMMss I Is' \\S \i I lOVS lOR niAl-:MI!l-;K. 
 
 I, lion-ht ,-l W. Ino.-ks ,\ l,.,. S.uiiLi. Onl., ,Mi .uioiiiil .11 ;. > il.iis, _■ pi, ,cnt. 10 il.os. imoiii- 
 
 il.ile \,>\. j.s. j;; iMis M I0IK1-. 1,1 hi. bbls. Mol.isses, 7 h\s, S I!. Pou.kr, S b.iys i.1.ii- 
 
 nK-.il. 45 bss S. S.-.ip. .'5 b\s. IS. I, Sl.nvh, jo .-.uls, I'. W. ||. |\.b.ii lO, Jsiuls Ihi.ir. 
 
 lob.iiio, J,, bbls. W. \. N,,li, 
 
 ih\\\ ,.ii I) \ I'.uki-i ,11 ).i ilns |,.r oue-h.iil tli».iinouiii ol his pur.li.ise ol Nov. 1.;. II. iJ 
 
 ilr.ill ills, ounu-il (7 pii i-enl.l ,11 b.ink .mil piOi iiils pl.Kiil lo lum's ciiiiit. 
 I V-posiu-a ,:ish -f I75,f.iniplvirs , lui|ni- ri-n-ui-il ihi- jjiiil nil. ami (.'.irti-r's iIk-i|ui' u-OiiXi-il on llio 
 
 ■111 ull. I'olli'ition i-|iari.;-iJ / pi-i ..iii. 
 |1isiounti-il 17 pii iiiii.i I. R.'ssii,..,-., n,>ti- liiu- I )i . . 1 _-. Il.ink pi.u ul pion-eils 1,- oui ireilil. 
 l, 'Million ;il ,', pi-i- ,i-m is , h.iri,--i-il on ihi- 1,1.1- ol iIk- bill. 
 J. Solil J. l-i-i-us.-n, .M.illon, (.Int., oil .ii-ioiml :it ;, . d i\ s, ; |-.ir i-mt. 1 :; il.os. 1,, tins \1. t oliei-. 
 4 b.ii;s OaliiK-ul. ; s.u ks j. Kue, ^ bss. \ . K.iisins, _• bbls. ^^ Siiyin, ; ;.S-ui. ;.(;;._■ ;. j e,iils. 
 O. Ii-.i, ;7.,,. ;v\ 
 J. 1). l-.,iii mis ,,| Tort ilopi-. Out., iln-u on tin linn .11 1, , il,i\ s loi m'i;.h4. IIk- :'m ni .11 lii si 
 iKi-liiii-il I,- .iiCi-pl thi- p.ipi-r ,is iIk\ .in- not 1, ik-blcil lo Mr, l-iju.mls. |i houe\i-r tr. in- 
 spires that thi- ill, 111 IS lor .1 pru.iu- ik-bt ol .Nii. lloskins .uul it is iluh .u ii-piij. 
 Reeeiveil Ironi W . t. .irK-r his noli .11 t\i,' ni.MiIhs. p.n.ible at the liiipi-n,il H,ink, r.>ron!o, uith 
 interost at ^ pei n-ni. in hill of anouiit. 
 
'•>■ 
 
 ► CANADIAN STANDAKIi HCXDKKFF.PINC. 
 
 Oiu I1.M.' l.iv.T of S. r. Will,, .v ». .... ii,.v i..-.l.i> . h.is Ihvii ih.irmil I.. ..iir iKii'iiiil ill Ihf H.iiik. 
 Si'M l,> |. ». M. Arlhiir. I'xhriilni-. on aivoiml :il ih> i|.,v>, .. p^■r .cnl. m cl;i\s, 5 tins M 
 
 I ollci- J liisiH r. Miiiclu's. J ■..uk* J. Ri.\-, i |.\. II. t , Si,ii,li. I hhl. \V. 1. S.ili, 5 b\> 
 
 S. So:ip. J hi. ih. V. II. IVit. 7ti.|j. 7.1-1,1. 
 Rkwuvil t'lu'ijiu' from I'". W. lioiNon lor his note ;hiJ inlcri-st ilnc lo-Jay. 
 .Solil \V. II. Ohki, .\iitor;i, i>nt., on iuiount ixi iljivs, .• pvr cent. ii> ilnys, j bxs. .s H I'.'u 
 
 ilor. ( hf. hbU. MoI.ishcs, 5 lascs V. Matihcs, 4 ln». It. l'. Sl;irih. 5 hxs. S. So.ip 
 l>rcH ..n K. luniplvll ^il ji.J.n s' si«lit in I'tir linor lor Sj.v> and sent the Unilt 10 Inm loi 
 
 .uiepl.inee, 
 l«oiij;ht ol .Montreal Kelinin^; Co , Monlreal, tjue., on aLCOunl .it ,).> Javs, 1 per eent. 5 d.')s, 
 
 inw.i.e d.ited Dee. j. 10 hhU. li. .SuKar. ..K7 17, .■,,.....1, .-...v.-j. J.S4-17, j.m-jj. .'.jo-JI. 
 
 .•■|<>-.'|. .•>)5-.v>. JN.VI,,, .•.,5...... K. hhls. V. Sn^ar, .14V-'.!. .?4.'--'-'. .U'*--'!, .1,1'»-J", ,I4'>--M, 
 
 .i47--'-'. .W4--''- \.\X->'>. .i.l7-"i. .M.V-'-'. 
 Kcccivcd Iron. \\ I M.iiheHs a drall on Toronto in pa.xnienl ot his pureh.ise ,>( Nov. .mi, 
 
 less 3 per eeni. 
 
 Ueeeived Irom R. Campbell .1 drall on llie Molsons ll.uik. Toroiilo. in n.ix na-nt ol his 11, .le due 
 Oee. 5. 
 
 Sold II, n, Dinidas. MeaJuille, Ont,. on ..ccoinil .11 ;.. d,ns, ; per eenl. 1 .i davs, i hbis, li. 
 
 SiiK'ar. J.K.-JJ, j.,.V.-.i. j.S7-,,s. j bbis V. .Sun;..r. .H.v-M. .14.---J. .• do/. .\XX Urooms, j 
 
 tins .M. (.otlee. ,! eases T. .Matehes. i b.ii,- iritnie.il. 
 Paid lreis,'hl bill to dale in e.ish, |j<|.7.;. 
 
 Deposited lliHisons ehee|iie. and dralls reeei\ed Irom M.itllieHs .md ^.',unpl^ell, 
 I'ald the lilobe I'rinlini; Co. f^y.KS b\ ehe.pie. in lull lor .idverlisiu),;. 
 Reeeived Irom R. C.impbell the dralt sent him on the .;lli inst. lor .ueepl^ii.. , I )•>■ .i>>eplan... 
 
 IS dated Dee. i| and is made pavable at the M.-Nons Itank, Kxeter. 
 >old \\. Carter. Weston. iVit., on aeeoimt, («. da.vs. j per eent. in da.Ns, j eases v.'iirr.n.is, .• 
 
 ht. bbls. Molasses, 4 eases T, Matches, j haijs 0,itnieal, 4 boxes V. R.iisins. ; bbU \\ . 1 , 
 
 .S.ilt, 4 boxes S. .Soap. 
 Aeeepled p.ijable .it our bank a J.i-da.v dralt drawn In llu .Monlre.d KelininL; Co. in their lavor 
 
 ti>r the amount of our pureh.ise of the 'Hh. 
 I'aid by ehei|Ue our note la\or 01 II I I lou-h due lo-il.i\ 
 I.elt II. D. Duiidas' note with the b.mk lor ei'lleelion. 
 Retired I'. Rossiter's note due lo-da>, by issuini,' our eheipie. We inniiedi.ilel> .lr.» on hini 
 
 at si(,'ht l.<r the anioiuil, plus the e\eliani;e ,'., per eent, I'roeeeils eredite.i. 
 HoiiKht of the Kasiern le.i I o, . I.uinted. .Montreal, Ijue., on aeeount at iH.days. ^ per eent. in 
 
 todays, i per eenl. in .-,0 da\ s. invoice dated Dec. 111, 11. hi. eh. V. II. lea. i>«-i 1 , ii.s-i.>, 
 
 71-IJ, I-,.,,, ..^..S. 7,,.,,,, ,H,.,.,. ,^.,1. „..,,,. -,.,_,. I,, ^,.,J., ^, l-^,,,^ ,,,_^^ ,j _._ ,j._,^^ ,.___ 
 
 .<"-'». .i.s-7. .Veil'. .14-7, .iS-Mi, iii-.s. 
 Paid water rates, |l>..>5. |i\ cheque. 
 Sold R. Campbell, ICxeler. On:., on account, at .Icdavs, j per cent. ioda>s, ; bbl,. t,, Sui;ar. 
 
 -•■,4-jj. ..,,,....., j.s.,...,. J hi, ch. S'. II, Tea, 7r-ij. 115-111, .. c.ids. O I. ., ;(-S, ;4-7(.. 
 
 .SI. ids. I". W. II Tobacco, 5 cads. Kri.u I obaci o. 
 (■a\elhe l.astern Tea Co.. I.nniled, our JO d.iy note payable at our bank in full ol inx oice of .Nov. 10. 
 The lirm learns lhrouf,'h Mr.idsireers .\i;enc.\ that R. Campbell, i>( I'.xeler, has made an assii,Mi- 
 
 men! to C li. Armstionj,', of London. What rij,'ht m.iy the firm exereise in re>,'ard to 
 
 their shipnteiit oi the 1 ith f 
 Paid by chec|iie our .•uceptancc favor of j I >. |-.du.ird>, due 10 d.o. 
 H. D. Duiulas wires that he can p.iy only one-half of his note due to-d.iy in Woodstock, .md 
 
 asks u.s tob;;vc t!.e bank hold the note three da.vs. We a^ree ti> his reipics . 
 
CANADIAN STANDARD BOOKKFHPING. J7 
 
 i; >.old ). liT^iison, M.ili.M.. Dm., iiii actouni ..I (.. J.ivh, j piTfcnl., ij day*: i hhU. V. 
 '^">.''«r. .t-l"-.Ji. .i.!'l-.'<>. J hbU. (i. Siii;.ir. j.. (--•;. Jurj., j hvs S S,.;ip, i hl<l V\' T s ,|| 
 I box II. I'. Sl.irvli. 
 Our ri(,'lil of Stopp.i^'o in Traii,iiii lunini,- Ken cxcr^isiU in re I ..iiipbcll, llic Kailroail CD. 
 di'livcr 111 ii> till' ),'iii«Jh sliippoti him nn llii- i,vl>- 
 I',. VNi- arvcrcililtfd 111 ilic Kink with ilie proieciU .>! II {' I >undas' nolo l.-li wiili fhvm on ihtf 
 
 iilh (.'olliMion ' piT iiiil. 
 i". W II Oner >;iM-s IIS in paymcnl ot hi, piiiJi.cs.' oMIk i ilh nil., cash lor one-hall .ind note al 
 
 ;■> UavN paxahle al the Traders Hank, Aurora, lor Ihe remainder. 
 -•-• Sold \V, i:. Mallhews, liravonhursl, Oiil. . lor spot eash 4 peneiil. disiounl. j liiis \| i ,.|lee, 
 -• hxs. \'. K.iisnis, _• hhls. (1. Suj-ar. Jut-jj, .■i)<>..'(). 
 Ihartfed K. i'amplvll wilh Ihe amount ol his note due lo-day. 
 • ! I lu- bank has ..harmed to our aicounl our note la\or ol K. .Millman due to-day. 
 
 \ l>. I'isher fjives ii?i in selllemeni of his purehase of Nov. ^tb ihe..|ue for one-hall .mj \v> w 
 d.iy si^'hl draft ,m .\. Ulanehard for the remaiiuU r Mi IU.hk l,,,rd a.>ept^ ilie dr.ill 
 payable at the ii.iiik oi ll.imilton. Ilamillon. Onl. Vnepl.nue dated l)ee. .• •,. 
 IK. Reeeived cheque for (.5c on Ihe dollar from III. \imsiri.n>.', London, assignee of K. I .nnplvll s 
 
 estate. (l'har),'e loss u< Had Debts). 
 17. Paid freii;lit hill to date by cheque. .$-M.,Vi. 
 
 Sold n \ I'.irker. lielleulle. on aeeoimt at i«.ila>s, ; per ceiii.. 15 da>s: j eads. IV \\ || 
 Tobaeci.. j eads. Hriar Tobaeeo, 1 hf. bbl W W \ inenar. J eads. O. Tea, ,;S-ii. ',5-7. 
 -•<). Revei\eil easli from W. t arter for one-half his pui Ji.i>e of the i<>th insi. 
 .!>'■ I'aid b^ iheqiie our note la\or of Mel'ulloUK'h it lo. due lo-da>. 
 Paid Hookkeeper his salar> fi'r monili. b\ iheipie. 
 Deposited lash $Jt 11 and cheques o( Kisher and .\rmslron),'. t oil,-, lion 1-1.. p, r , vnt 
 
 Mdsc: 
 
 l\\ I \ I OKII s 
 
 II. do/. N\\ l!iov-ms. 10 c.lse^ S.M. Powder, ;, sacks R. lolVee, 1. sacks M. I oiKv, .. cases 
 lurianls, •, hi. bHs. Moiasse-, 11 c.ises l\ M.iiches, .S haf,'s Oatmeal. _; s.ick- |. Kl c. 1 li,.sc-. \. 
 Raisins, 4K ho\cs It.l'. St.ircli. 15 bbN. W. I. S.ill. ;,, boxes S. Soap, .•5 cads. I'. \\ . II. L.h.i.co, 
 .ill cads. Hriar Tobacco, < hf. bbU. \\ . \\ . \ inei;ar, i>. bhU. li. Sni,Mr, j.u-.'i, .•«J4-Ji. .'«4-i7, 
 .•i»5-JJ, jinHj.', jS;-!;, j,,i,..M, j.^.-.M, j.^-.'j, .'Hit-.'i, -V),v-'-'. J.(..-.-.i, --.ki-JI. .'Ho-ih, J114-J.', -mi.s-jo, 
 i.i hf. ch. \. II. lea. 1..S-1 1, .h,.i,,, 1,5.,,,, (,,s.,,. 71-1... i,-.|,,, ,^,.,,, -..,,_ ,^.j<_ t,^.,,,, -,,.|„, 71.1.., 
 fi.s-i". -.call-. O. Tea. .v^.S. .,7..,. ;S-i,,, .,5.7, -,,.8, -,,.|,,, ;i...s, .4.;. 54.;. ,, h|,K. y Siii;.u, ;4i.---,(. 
 ,'i44--'. il7---. iS'^-i'i. .?4.^---. .!,i7-i'i- 
 
 l;\pense: IKccnihcr rent due and unp.iid ; ollice siaI-oner\ on haiul, .f i^.m. ; uiie\piicd lire 
 insurance. .!• il..',. 
 
 Interest : I'.il. nl.iU 10 .l;itc interest y\n .ill interest be.iririi.; notes. 
 
 Accounts kcceivabic : \I|,.m m per cent, lor possible IS.ul Debls. 
 
 Salary: in, In \li II. 'skins u iili tu ,' months' s.il.m 
 
 ros 1 1\"(.. i>u I \n;i.u. 
 
 Allow onc-qn.irler of a p.i-e to. c,u h luu unt. Sec ili.ii \our b,- -ks .,ic ruled and fooled. 
 
 lie iarelul ih.il .ill lohos ,irc sliou 11 mil K-oliii-s poskJ. (.onipi.re ilu- IooIiml;- ol Mercli.uulisc. .uul 
 the I .ish .uul U.ink ImI.ukcs. uith I'eacher Micru.utK i.ikc .1 liial b.ilancc. .uul prcp.ui. ,1 ^talcment 
 ol Ihe Losses ,v li.iiiis. .iiul Kcs.iurcos ,v l.i.ibililics, .uul close llic entire leib'er. 
 
8S 
 
 CANADIAN STANDARD bOOKKhEPlNG. 
 
 Retail Business. 
 
 Tl.C sluJont l,..s. U|, ,o Il.is poi.U, IVO. 0,J,MK.>J i,. ClUTiMi; up Ir.M.s.KlU.M. .x.,-,,„„i„.' t„ 
 
 \Vlu>l.salc .,Kl .lohhi„K' II..u>.c>. \\\. slMll now slu-u ., v.n pr.,.lK..l «,u ol r..o,diu^ ,1k- Ivisl... 
 <>l a Kotail l)r\ li;>i.i.ls Mcrcli.inl. 
 
 TIk- Hooks us.'d In an> ,v,.,il .on.vrn must Iv such .,s uill ;ulnn, ol tlu- uor,. Iviui; sl.oun n. 
 iU'lail. To this end Ihoiv «ill Iv used in the lollowin- sot : Jou.-n.il. i ush. O.dc, n,ll .„,d Purchase- 
 Hooks. to^'0lhcr with S;ilcs ami (iencial l.cd!,'crs. 
 
 oKDi.u noois iOK i;i.oi i i.k.) 
 
 \\ 1 P\l.s|lA\ , I \N. .-ud. ]l) — 
 
 1.^11 acct. 
 
 Hri>w n. 
 
 lo \ds. l.olion, 
 5 '■ I'lim, 
 .; spools Thread, 
 
 I., \\\M \\ 
 
 So 
 
 Thomas White. 
 
 s >ds. Ked T'lanncl 
 -• spools Thre.id, 
 ; diw. HtHious. 
 
 li.irtoi 
 
 ■"4 
 
 I .^ 
 
 Paid. 
 
 P.dd. 
 
 Mi>. I, l.oseil. 
 
 3 \ds. C'ashiiK-rc, 
 -• •• \elvol. 
 
 \laillKW Thomas. 
 15 >i.ls. I'm ceil. 
 '> " l.inen. 
 
 14 Charles St. 
 .40 
 
 .C|ll 
 
 151 liro\e Si. 
 .,Sii 
 . 10 
 
 .> 
 
 No 
 
 MJse t-redll 
 
 <lrdcr lUtok : 
 
 Mu. book ,s in etlec, the .S.des liook «ith which you are .ami!i,,r. Von will observe .hat 
 «oods „hKh are paid .0, .„ the time o, the sale .tre n.arked " Pa,d.- ..nd that .he amount Is kept 
 111 the inner coluiiin. 
 
 At the end ol the inoiith. or a,i> other time desired, merchandise is credited with the i,^oods .old 
 on aecoun. as shown in the outer column, and each cusionH-,- debited iti the Sales , or Customers') 
 l.eili^er. lor the aiiunint ot his purchase. 
 
 .Many bookkeepers trea, th.- .S.des for l-us.omers', l.ed;,er. in such ., manner as ,0 be entirely 
 i.ulependent o. it when taking, a trial bal.mce. If this is done the en.rv lor the .oo.i„K' of the Order 
 
 Hook would be ".Vccounts Keceivable To Mdse," s.ill char,!,,^ in the Sales r ^er, each customer 
 
 for (he atiiouut parch. ised. 
 
CANADIAN STANDARD BOOKKEEPING. 
 
 89 
 
 I'ol. 
 
 M.n 
 
 |. l>Rin\\. i\ Miiuxr HI 111 Sri PI SI >v W'liiii. 
 
 I" wis. lotion ;il Nc 
 
 5 " IViiit at 1 jc 
 
 ,; Spools riiniid at 4i.-. 
 5 viU. Kcd l-'laniicl at .^S'' 
 - " KariDor's Satin at 40 
 I paper of I'iiis. 
 .i >ils. Hrakl at -'l-. 
 
 / .s 
 
 •S \U lasl, 
 
 Ualana 
 3 >i.ls. Cashmere at 4(V. . 
 Ill ' C.Mtoii at i)L- 
 ; " l.iiiiiii; at ii>c. . . . 
 
 WIkmi a 
 riu' ili-nis in 
 
 r.iss Hook is useil. ii bears iIk- name ami pai;e ol the Customer's aeeonnl in I 
 It are also louml in the customer's iLeoiinl, 
 
 le I-eiltjer 
 
 I'l'srclMl Ks' l.lin.l'.R. 
 h IIkous. Ml i \-i \vh. 
 
 I') 
 Mai 
 
 I i">Js. l^.nioii, .,S<., 3 _mU. Print, .(«,, ,^ spools Thread, . 1 j. 
 4 5 •■ I'ii-'il Flannel at ;,5e., $1.7;, .• \ds. l-armers' Satin. .S,, 
 I paper I'lns, .05, 5 yds. Hr.iid, .10. 
 
 ■'^ li\ I'.ish on account 
 
 *" s wis. t"ashnierc, $j.<io ki yds. c'olton, .Iki 
 .1 " l.ininjj, . ;(> 
 ,;i l!> I'.. si in lull ". 
 
 ; i^ 
 
 Th.> ordin.irv torn, o( led.u-er ruling; m.,> be used uhen recording, accounts u„l, custon,ers, hut 
 own,, ,0 the liiniied sp.ue therein in uhici, to enter ihe ,oods .old ue ,,ive the torn, outlined above. 
 
 As u.,s sn.«es,ed in the Order Hook, the S.des I.edj,'er is often kept as an independent hook 
 i" this CSC .,„ account called Accounts Receiv.ible is opened in the (iener.al I.ed^-er to represent the 
 Sale. I.edmei, l!y this mell,od ii will be seen ,l,,,t ., trial balance m:n be taken without reference to 
 ■he S,,l,.- I cd-er. 
 
 Cash ISook : 
 
 Cse colmnns on the debit s,de for •• C.sh Sales " and " (ieneral." and on the credit for •■ l-xpensc " 
 and ••(lener.d." If the pupil follows the plan of keepin^^ .n, .\ccoun,s Receivable account in the 
 (.eneral l.edcer. a column with tha, )u.,a:.,._. ,Mij,H,t to be kept in this book. 
 
 Other I5()4.ks : 
 
 Any trans.acfons alfeclin- the jo.unal. Hill or Purch.ise Hooks will be entered .,s „mmI. The 
 ..a..a.eu as ..,..., .0.. u,l, thvreloie rule cap p.ip^r w lih dale .md m -iie. 
 colu mns, ,ind write up the hank transactions as thev occur. 
 
'0 CANADIAN STANDARD li( K )KKhKPING. 
 
 lil'MM'.SS ll<\\s\c |Ui\s I oi IWI \m 
 
 I. SiiiiU-iit Miiil J, \\ liiic h.uc ihiMlaj loiiin.il .1 co-p.u iiKr>hip loi ilu' piir|nwc ,>! coiuliictinj; ii 
 
 Kit. Ill Dn lio.'iU liiisiiu'sN. T1k-.\ .i^too to sliari' ,.\\uM\ In )^:iiiis or los,is. Student 
 
 imi-sts iM^h Ij.kx), NncMlory of Hrv l.ooils $50(1.., :uul K.irm Proilin.v $5cr>. |. Wliilc 
 
 iincNl- fall fiKXHi. 
 
 IKposiiiJ in the Hank ot loinnu-rci- $7i.»H>(nii'nu>.). PaiJ Mindrx ili-in> otexpcnsc pi-r c1hi|u>.-$I5. 
 
 -•■ SoklJ. UroHM on a.ct., 1.. >iK. (.otton at Me. , 5 mK. I'tliii .,t . 1 je., j -pools Thread at 4c. 
 
 .;. Reeeived ot K. Mel<av ,\ I'o.. Toronto, inioiee ol 10 p. s. Ked Klannel. _^o yds. each, at 
 -5^'' .s P*^-' Mleaehed lotion, (h> \ ds. eaeh, .it Se. 
 
 4- lioui;lil oi llu'iiias White. 51x1 Ihs. liutter at 1 _;e. . jc. ^lo/. i;i;j;s ,ii 1 .v . ; sold him 5 yds. 
 Ked ri.Minel at Jse.. j spools Tlire.id ,it 4e., ,; di>/. Hiillons at 5c. 
 (l>pen an .leiount tor " Karin Prodnee " and eharjje it with siuh purchases ,is the aKne.) 
 Sold J. liioun on acct.. 5>ds. Red I-'lannel at i^c, jyds. l-arniers' .Satin .11 4()c., 1 p.iper ot 
 
 Pins at 5e., 5 yds. Mraid .it jc. 
 Cash sates to-dax •75.511. Ileposited .f5ii<i. 
 
 7. Received ol .. \K K.,v ,v L'iL. I\ironlo. imoiee ol j pes. Ihown Silk \eUet, 411 yds. 
 
 each, at ikjc. ; j pes. Cashmere, ;ii xds. each, .it ;iie. 
 Paid Ireiy:!!! hills, on in\i>ices of the ',rd and 7tli, per cheipie .^7.50. 
 l!onj;hl ol W , Sniilh. 7ih (.oncession ot liarton, -•!«. Ihs. Wool at J5C. ; i,'a\ e him a cheque lor 
 
 $-•5 on .ucl. 
 Pelivereil these p.iiil onlers lo-da\ : 
 
 .Mrs. |. I..ne!l, 5 \ds. I'.ishiiiere ;il (oc, J yards Wlv el at 'lOc. 
 M.it. Ihonias, 15 vds. Tweed at .Sic. ii\ds. I.inint; at inc. 
 Mrs, W. J.ickson, 14 I'.uk St.,(>\ds (.'ashmere at 4nc., .' yds. W.ilst l.inint; ai 15c., 5 yds. 
 
 Skirt I.inini; at ijc. . 5 \ ds. Hraid .it ,;c., j \ds. (.aiuas .11 1 ;e. 
 C'.ish S.iles not iiichuliiii; paid orders $2'.-,>. 
 "^ Heposited ill the h.ink $uk,.ik.). 
 
 Received ol J. Hi own, cash on account, Sj.50. 
 
 Accepted K. .McKay .V fo.'s draft al 1 5 d.- -' sit,'ht, for invoice of the ;,rd insi . '^., .!.■«>. 
 Houi,'' t of Thomas While on account i<«< Ihs. Wool, at _• ;e. 
 Helivereil these orders i>n account to-da\ : 
 
 J. lirown. Ill I-:, 1st .\\e., 5yds. I'ashmere at 40c.. 10 vds. lotion at iic, ; mIs. I.inini,' .it me. 
 Timolliv .Martin. 10 yds. Tueed at uo, . . 1 do/, liiiltons mc. 1. vds. T.uniers' Saliii at 4oe. 
 I'.isli sales pel hill f 12.51. 
 1... Sold the ll.in.llioii Wool lo., tor spot c.ish, J5.) Ihs. Wool at j.Sc. ; the ehevpie received wis 
 
 put 111 the sale, a ticket for l-;irm Produce marked .f^7<i. 00 was put in the till with cash sales. 
 liave Thom.is White cheLpie for $50, .-nul .a note at y> da> s for halance of acco.mt. 
 One piece \eHet 40 yds.,hou^'ht ot K. McK.iv ,v Co. on Iliemh, w.is lound il.im.i-ed : we 
 
 returned It and received I'rodit Note. 
 
 Paid cash for one lot o\ Ihiiter, 4J.. lbs. at 15c., and «c«. lbs. Wool at -•.v. 
 
 I". I'eliveied these on.lers to-dav : 
 
 limolhy .Martin, ii yds N'elvet at i)ik-., ii vds. lanint; at inc. 
 
 .1. Willi.ams, 10 vds. Tweed at H5C, 4 vds. Satin at 45c., 1 do/. l!iiltoiis loc, ; spools ol Thre.id 
 .11 4c. 
 
 Shipped to Toronto, to L.ike >V I o., on account n 00 lbs. lUillei at i.\c 
 
 lash Sales includiiif,' I'.irm Produce sales fioo.oo. 
 
 Hepositeil all cash on hand. 
 
 IJ. Sold the llamillon Wool I'o. on acco-ml. loi-..' lbs. Woo! .:! .-.;;■ 
 
 :\eceived ol T. .Martin, j. lirown aiul |. Willi. iins . .isl, 1,. b.ilaiue their accounis to date. 
 
CANADIAN STANDAKD BOOiCKEEPlNG. 
 
 <»1 
 
 i \ \ 1 . \ U 1 K I I s 
 Md.se : f^i^fi.uo. (arm Prudiitc : r^jn.cH,. 
 
 rOSTI\(,, I \\1 \K\ 
 i;ivc „ll ac..H,„.s ..„.-.,„;,„,, of ., p,.^, ...J, I >c Journ;,! pup.r lor a Customors' I.edKcr. 
 I .c-r^u. 1,,.,1 lUI.,,,.. a,ul S,a,..„K.,u. ,„ul l,;n c >>n,r work approved by teacher. 
 
 Ki:sn.Ts, 
 
 Net Ciain 
 
 I a--l- oil hand and in hank 
 
 l.iahiHtios 
 
 lialaiKc in hank 
 
 $ i(ij.04 
 
 J04.42 
 T.iloJ.fS.' 
 
 Shipping: Business. 
 
 Me, Jianls and olhei. u ho huy , 1 „,,!,, .Hen, a, ih.ir ou n li.k ,0 agents or .o,n,n,s,ion 
 
 ineuhiP,. ,0 dispose o, lor a certain percentage on ,he ^ale,. or a certain amount Per pound or 
 tn.shel, are conducn,^ a >nippinK IUisi„es>. Merchants not lindini, read^ sale .01 iheir ^.oods 
 lrei|uenll\ ^hip at iheii ou n risk. ' "" 
 
 The person who ships the ^oods is called the Shipper or C-onsi,nor. the one to u hoin the ,oods 
 ,ie shipped IS called the Commission Merchant. Aoent. or Consiv-nee. 
 
 , ''"■ ^;"'^ '"'''- ' -"" -'• '-'■■'"^ -"■-' ^'< -- - 'I- M>.p|vr's , ks o, amount hv 
 
 : u ntle .W„^„„:.. or .U::;,,,,,;- toll .1 h. the name o, ,liepait> ,0 u horn the ^ sh.oe n 
 
 ^Inpped.aiul ,he mimher or letter used lor the purpose o, distinKuishin,. each .Shipment. \„er 
 
 '.;.' ^ ';'" '"■" ^'■"'^' "'"^■'"'-' '''- ^'-' '- "-■ '•'-'4-., he hecomes indehted ,0 the 
 
 .S/I.AV.. and as ,s ,i,s,oinaM makes on. a detailed st.Oement o. the sales. ,he expenses and other 
 charges incurred, and sends 1, ,0 the Shipper. This sutemen, is .ailed an .1,,„„„/ V,/. v I h. 
 du-e,ence Ivtween the tot.d charges and the total sales is called the .\.y /W,.,v/v. which is ,h. 
 iinour.t line the Shippei. 
 
 he principles j4o\ernin- ihe dehil and credit of this .nec 
 
 lint are now ci\ en. 
 
 MIII'MI.N IS. 
 
 1'I.IUT Sl|n■M^,^Ts 
 
 I i;ki>it Shii-mkvts 
 
 K..r III,- valm.Mi.siially I,. ,„.«,, „f,h,.«„ ^r.^-l : Km ,i„. ., „nl „, ,i„. ,„■, ,„„,,.,„1 
 
 t s„|,. 
 
 •*'"'■ '"'y ■•'•""■» "f U i» » hi.h Iwui l„,.„ ,„■.., i„„,|v ,.|,.,ij.„l 
 
 tu llu- NlliptlH'lit ; 
 
 Fi.raliv ii.lv,,,,,,., „ ,„ill„i„,s i,,,.n,-,l „i ,„„,( „f 
 
 tin- sliijiinrnl. 
 
 Sl^lM.^K^ . 
 
 Mii|.l.-ii-ii|salvili'hit,il f,,i till 
 
 iIMiii-iits jir,. ,i-,..ljtt.<l f,,,. iin.n- 
 
 |.n.„.,.,|s 
 
n 
 
 CANADIAN STANUAKU BOOKKEEPING. 
 
 I \ \MI'l I s |\ ^IIII'MI \ is 
 
 (ii) ShippL-a \\. J. KodJi.!.. lii.inlU'ul. i,. Iv .,>kl ,.i, .1 . ,.1111111--... ni ol 5 pv.-i cent.. ,S' ■ I'-kl- I'c.ulios 
 at 4UC. 
 
 (b) Shippcil W. Urottii. I'ort Hope. Iii he -><lil .>n rnv .leeoiinl .iiul risk, .-.«. hskl- di.ipes .it ijc. 
 
 ptep.iid rroi),'lil 011 same fj. 
 
 (c) .M.ule a Jiid ••hipiiienl to W. 1, k.\kluk. eoinpri-.iii- -m « ■ Ivi-keN re.uhe-- .11 ;^c., prep.uil 
 
 lrcif,'ht per ehei^iie $-). 
 (J) W. |. IvivKlick renders :in aeenMiit sales \\<. 1, ol the isl sliipnier,!, remilliiii; I he net proceeds 
 
 S.'7, per li.iiik Draft. 
 (e) Received Iroiii \\ . Urouii, p.irti.il reliirns ol tlie sliipniciil. ,is per account sales ( i.» 1 b.iskets 
 
 unsold), tile net proceeds, fi:;, I,, he char;,-ed 1. his .iccount. 
 (0 Received full '•eturiis of jiid shipmcnl to W |. Roddick, .is per accouni s.dcs, 1 lie nel pr,'cceds, 
 
 SiHi, h.'uinj,' been remilteil pci cheijue. 
 The correspondint,' journal entries loi the .iho\c c\aniplcs are : 
 
 (.1- Miipt. to. \\ J. Koildiik. No. I. |)i 
 
 Mdsc. 
 
 ihl Ship't. to U . Hrouii. l>r. 
 
 lo Mdse. 
 
 •■ (...sh. 
 
 (CI Shipl. to \\ . I, K.'ddu k, \o. J l>r. 
 
 lo \ldsc. 
 " li.ink. 
 
 74 
 
 Id) lash. Dr. 
 
 i\^ Ship'i. to \\". J. Koddick. 
 
 (ei W. liroun. Dr 
 
 (f) Cash. Dr. 
 
 lii Shipt. to W. Ihoui 
 
 lo .Shipt. I,. W. J. KoJdK,^. No. 
 
 fx) 
 
 The l.cdi,'cr entries for the openini,'- .and closin- ,.1 th^ ..biUc .iccoiinls. ., lie. tin- sinpnunts, are 
 i,'iwn in the follouint; ilhisir.iiions. 
 
 Date. 
 
 Sllll'l. 10 \\ , j. KODDIi. K, N... I, I'.kvMioKi., Om . 
 
 D.ite. \i\ I ,ish 
 
 loMdse. I'oj 
 
 " loss .uid (i.iin l-ol 
 
 fol. 
 
 sllll' I. U1 \\ , |:K0\\ N, I'oKi lloil. 
 
 D.ite. 
 
 Date 
 
 lo Sundries l-'ol . jii .« 
 
 •• Loss and li.iin l-"ol . 1 ix 
 
 l\i in\ enItM'\ 
 
 D.tte. 1!\ W. Drown I'ol. 
 
 lii\entor\ 
 
 I s (K) 
 I ^ CX) 
 
 ^Hir 1 . 10 \\ 1. |.:o|tlMC K No. 2. 
 
 D.itc 
 
 I o Siindr 
 
 l-ol . 
 
 71 
 
 D.ite. 
 
 Hv (. .ish 
 
 l-ol . 
 
CANADIAN SIANUAHD BOOKKKEPING. 
 IN ri.c\sl\e, A MlirMl.M \iiOC\T. Noll |||| loiloUIV,; 
 
 ♦3 
 
 KLOtiiii «,„ilil he » ,.si-i| ••To" i<r •• li> I.,. „i< ■ •■.! , 
 >..r,K- nuniKT as :,n irn.„i„ry ..f M.-r.li.uKlis, . 
 
 ;"'' "" "^' "^•" '^^"^■^■^'^^ "- ^''"--'- ►'^>'«-.- •!- s ., ,„. .., , „,.,„ ,, 
 
 1 '"-s or :, I, .,111, ;„Kl iIk- aLVoiim w.nikl K- do>ed ai.a>rdin>;l> . 
 
 - I. an .Woun, S.I.. „a. ,.o, h..n ..vi..,. „,. i,.,...,,,. i. ,ha, n. , U „... |v. U. 
 
 ■Kul.u ,lK. sl„,>„K.,u .uv.,„„ w.H.Ul K. I.f, o,u.n, or do>.J •■ |i, Hala.Ke - or ■• Hv l.nc.orv.- 
 
 /\ ro/i /■: Oh snii'Mixr dv sv 
 
 '/./;■ .\(( t)r\/. 
 
 Invoice of Merchandise shipped per Co/I.xv TnmsfoHati,.,, C,,.. i,ih ,/,„■ .,r hVh,„„r . \q ^^j 
 
 consigned to /' ll-^kinsO'l'o.. Vonvf \/ T,<r.,„t. .„ u, u 
 
 »., ),»4. .^/., /,„„„/,,, ,0 be sold on account of consignor. 
 
 75 hbU, Apple-. .11 1.5,) 
 .V) '■ Sail at I.. -3," 
 I'aiJ iVei-lit, 
 
 l)J r,, 
 
 I.Si 
 
 \- l!l vs. IIAKIl, 
 
 I oiisiyiior. 
 
 1:. \ (.V 1:. 
 
 Ilaniillon. I'ein . ii, h, 
 
 ixioicr: WD iniici.;. 
 
 '/,>>;., Willis I- r,,., 
 
 (',V,;:,',/, ( i,/ 
 
 Hamilton, !■'• ■ . '., JQ - 
 
 Gentlemen, Below we beg to hand you an Invoice of Shipment .en, this day per 
 ( .n,„.i,.n, I: y/.,;:y f ,. . to be sold on v - accou.it and risk. 
 
 Consignors. ./ />'l,„i,/i,/r,/ i~ ( ;,, 
 
 -}0() hskls. reaehes, 
 15** " ti rapes, 
 
 at .'5.- 
 at i)c 
 
 ' .1 5" 
 
 W hen ,..hN are shipped, .he .ons„nor n.akes ou, an Invoice o> Shipment, though ,he , 
 
 ,., .. U . . .1 
 
 r R.eeipl Iriini ihe Traiisporlal inn I', 
 
 i.e eoii.sij;iiee aeeompanieJ iisu-llv hv ihe i! 
 
'4 CANADIAN STANDARD BOOKKF.FPINCi. 
 
 I Ills Hill ol L.tiliiij; i-. ni.uli- mil in i1ii|iIk,iU- clliii in uiplK.iic. lliK- lopy is riMamcil h» iiu- 
 lOmpany, one by the shipper, and one scut to the consij^ncc. The company sijjns one, the shippci 
 si^'iis the I'thcr. 
 
 nil. I. OF i.u>/.\(; I'A' Ri-A i-irr i,iii-:\ to Tin- smrri-R. 
 
 COLLEGE TRANSPORTATION COMPANY. 
 
 Hamilton, l'>l'y- '''/>■ J' 
 Received from .1. Hliimliiinl the undermentioned property, in apparent ijood order, 
 addressed to /' ll-'<ki>,K r- C,k. Y.'ii-. s-. /■..,,',.. (',,', to be sent by the said Company, 
 subiect to the terms stated upon the other side ot this Shipping Receipt, etc., etc. 
 Here toUow rei;ulations made by the Company '. 
 
 N'lV ^A Tackaijes anil Dvscription of limnls 
 
 ., , Ouantitv vM liack 
 
 U en;hl 111 l.hs. I h.iri'cv 
 
 75 lU'ls. Apples, 
 s<i " Salt, 
 
 H. .V (.o., I. i.i,5ix) 
 
 II. ,\ I. o., T. lo ooo 
 
 ». K M. ^ I M.'i,.ii. .\i,'c nt. l.ollei;e ri;iii>.. I'onip.nu. 
 
 SIIII'MIW r HOOK 
 
 Dale 
 
 l-olio. 
 
 CiMisii^iKL' .iiui r.n tiv ul.irs. 
 
 Ml 
 
 Feb. 
 
 M,.|.l 
 1j-.I 
 
 ~1,11.1 
 
 I,., I, n. llo^ .ins \- Co., Toronto. 
 
 75 hhls. .\pplcs .11 1 ^, , 
 
 50 " Salt .11 1 .•5 
 
 toll. Trans, t'o., I'reif,'ht prepaid |'>. 
 
 Mni.l 
 I., ,1 Willi^- \- t"o.. Hank St.. Ottawa. 
 
 j'Hihskts Peaches at .j^ 
 
 1511 •' (irapes .a . ,', 
 
 Ian. Kxp. IK. 
 
 1:111. 
 
 LrH. Shipments 
 
 l.'.Vl'.' !">• \Klse. 
 
CANADIAN STANDAHU BOOKKEEPING. 
 
 ^ A ^ s - f i 
 
 2- I 
 
 / .1- 
 
 
 y. 
 
 ■J. 
 
 
 i .5. 5 
 
 := I :2 
 
 : -3 
 - ''7 
 
 
 C "3 — 
 
 ■-El 
 
 7; £ ' 
 
CANADIAN STANDARn B(TOKKH-.1'1NO. 
 
 sK I'K I ihs I'll 
 
 nil' SiiiiiiM. llr-.iM'sis. 
 
 Shipment Book 
 
 \. ih, 
 
 Oils .lie Nhippcil ili.ir(,'c Ilk- slii|iiiuiil »iili til.' ll>^t. and mako a iiii'iiuiramliim ol llu 
 
 I' pi'siiJ 1,1 iIk' Jihii 111' •• Sliipmcnts AciounI " In iho 
 
 propaiU lii'i),'lu. llu- l,<tal ol lhi> hoi'k will h 
 lioMiTal l.t.'Jh'i.'r and li> llic iri-ilit ol inonhandiM-. 
 
 l-.aih >liipMuiil will liaM- an aivount in llu' Shipnuiil {.idirci aiul il will he iliarf-cd li>r ll: 
 ol llu- yoods tO|;cllur uitli llu' Ireifjlil. 
 
 Shipment t.edRcr : 
 
 I'lii-. h.iok ilii 
 
 incnlsonK. A ionipari»( 
 
 ■s iiol ililKi lioin tlie -.lamlanl lorni ol l.cd).;tr. aiul lonlains aeiounls with ship, 
 pari^on uilli llu- " Sliipiiu'iils Anoiiiil " in iIk luniral IaiIiIit slioiiM slio« llu- 
 
 (iciK-ral I Lilnt-r : 
 
 ■' ^liipiiunis Aci.-iniiit " in llii-. hook i\pu'siiiu llu- Sliipiiu-nl l.i-J^'cr. 
 Cash Journal : 
 
 Ihix hook doi-N not ililler inali-iiall\ lioiii tlu ouliii.irs 1,'tni of lasli Hook, hut in this scl ion- 
 tains i-ntrii-s Hhiili wonUI otlu-i«i-M- hi- p.c-M-d tliioii),'li llu- Jonrnal. 
 
 hiiiiiiiiM Ml iiiop-^ Ol l\i i oKniM. Siin-MiM-. 
 
 (i) lo p.iss tlu- sliipnu-nts tlirouf^li an onlin.in Sali.-> Hook .MuKn-ilil it h lu-n tlii- Xnonnt SaK-s 
 is rok-i.'i\od. llu- sliipini-nt will thus show the loss or ),'ain. 
 
 (j) Sonu- hiisiiK-ss luHises make a niemorandiiin ot" the shipment in a speei.il honk sneh as .1 
 " Shipment luu'k " or ' Shipment l.ed>,'er. " and as soon as the Aeionnl .Sales has heeii reeeiveil 
 
 dehit the 
 
 nisifjnoe, 1 
 
 f sctileinent has not heeii made or the reniiti 
 
 iiue received, and eredii 
 
 Morehandise. The U>ss or j;ain would tluis he shown thronf^h the mcrehandise aceonni 
 
 III III. 
 
 usual v\ A\ 
 
 liy this mellu>d the f;iii»ds aic i',>nsiLleretI as in shu'k until the consii^nec rep,i 
 
 (,^) .\nother method, and one whitli wi 
 
 id ilseir U 
 
 L-ri-haiUs d>>ii 
 
 IJJ a heav \ sliippiii),' 
 
 hnsincss, is i< 
 
 have .1 speeial "Shipment Hook " and a " .Shipinenl l.,.di;er' In the former, each 
 
 shipment is entered in detail, .md posted to the Shipnu-nt l.edf,'er. \ii .iicnint lor " Sliipmei 
 kepi in the tieneral I.ed!,'er. llirouj,'h whi^h the lot.il K>ss or tlu- tot.il ),'ain on all tlu- sliipm 
 
 or i^ani on an\ of 
 
 ill shipnu-nt s heiiij; shown in eaih shipment .unniiu in III. 
 
 slunvn. The loss 
 
 Shipment l,eili,'er. This plan is a,it)|-»t,-,l in u i>rkini^ tlu- t,>Ili»u ini,' svt, 
 
 i;lM\l.>s I K \\s \i 1 10\s I OK I I.IIKI \i-;\ 
 
 roiirietiir is eiii/aireil 
 
 ,1 in 1 
 
 Ho,ik 
 
 d : 'sli 
 
 iiii_\ 111!.^ in 11 
 Hook. Shinn 
 
 h lots I, 
 
 sh. and sh 
 
 ppii 
 
 MiinnssuMi. 
 
 11 l.^dj^er, I .isli 
 
 ill. and (1 
 
 al l.edi;e 
 
 Student this il.i\ lommeiues the Shippni},' Husiness, rentini; llu- wareroo 
 
 1 J IVIiuess 
 
 St.. at |j'Hi per month, .md invests $;:i<H> eash. Meposited in the Imperial Hank $4ikx). 
 I'.iid rent --r-jcK'. per theqiie. 
 
 Hoiii;hl a joh lot of jd Hiiveles for .fSo i eash ; p.iid frei;;ht ,>n s.ime fi 
 Made the following' shipments to-d.i> : 
 
 50 per elu'ipie. 
 
 Jon 
 
 No. I. Il.iniillon. 5 Hieviles. invoieed at $5ciea,'h ; trcii,'ln $j. 
 
 J. West. No. J. I'orl lli'pe, ; Hie\cles. iinoieed at $50 each ; frei),'lit .fi. 
 Henry Stearii-. No. ;, loriinto. 10 Hieyeles. invoieed at $50 eaeh ; freight fi 
 
 11. 
 
 rry l oope 
 
 N, 
 
 Dunda 
 
 Hieveles. 
 
 d .-It -f^. 1 e.uh ; freiuiht -f 1 
 
 .S. liou^'hl -■ l'iaiu>s al $150 each, and i^ Ori;ans at .$50 eaeh ; K-'^ i' I'licque in pavnu-nt. P.iid f, 
 polishing' Organs $5.ix). P.ild frei^-ht hills oii Hieyeles shipped. S(i. 50 e.ish. 
 
 Iiouj;hl .a aiullon 10 H 
 
 •'' i\iS 
 
CANADIAN STANDARD HOOKKhtHNG. ,7 
 
 I .■. K..UV. J Ihv following Account StiUs to-d.n : 
 
 J.MU.. ,V Co.. Il..„,il. ., Hi,yck.H. „., provccds u.ml„cU. S.H... 
 
 Cry S,c,.rMs, |.ro..,o. 5 Micv.lc,. ,k, pro.ccjs ,0 nn credit, f ,.... 
 
 •larr, I oop.r. |)u,ul..v , Hi.ycU^, „., pro.ccd> remitted. |w<.. ' 
 ' •■ '''"•'''^■'' "'^' •' " '"K'. «- K' «o commission of 10 p^-r cent • 
 
 Mei.r, Stearns. No. 5, Toronto, h Or^s.ns at |.k, ; freiK'h, S,... 
 
 .|ones.V Co., No. ., I|..mil„,,, , n,,, , ,,., . ,.^^.^,,,, ^_ 
 
 I,, KcceiveU these .\ccounl Sales to-d.n : 
 
 .lones.V Co.. No. ,. Hamilton, ■ Hi.ycles. nel proceeds rem,.te.l, f,,S 
 
 J. West, Port Mope, ., Hicycles. net proceeds remitted. *„J5 
 
 Menrv Stearns. Toronto. 5 Hicycles. net proceeds credited. J.;,. 
 .7. ''•'"". •'■ciK'lil bills on Or^'ans and Pianos shipped the lath inst n.rh 
 
 ^.v Sh.pped Jones .V fo.. No. ;. Hamilton. ,0 be sold on a con.ni n of ■„ per cem • O, 
 
 ...voiced at Km. each ; the freight hill amounts ,0 $.. ' ' ' "'^"'-• 
 
 ' ;^L.;:&'" '' "' ''""^^^■" '""^ "'^ *""■ -^"' • ^•-- '^ ^^-' ' = 
 
 ■"'■ '''^':::::.::p:;zrd";r ' " ^ "^ ■- -' • ^'- : .k- proceeds i.., 
 
 " '''''"^-«'" •^i"^^"-^ -'^1.- lOu,,c Mdse. »i.hS5.,„;.,nd l-rc^h, „,,„ f„. 
 
 i\\ I \ um;ii s 
 
 .Mdsc.: 
 
 !■ ' l<ic\c!es 
 iKi W'.iterpniols 
 .? Or>;ativ 
 
 iSci. 
 
 ^hpt.: - 
 
 Shpl Jones V to., .\\.. - .Si.v, 
 
 SS;<) 
 
 II. Sleariis 
 
 .1.1/ • 
 
 -' t' '• 
 
 >7«.!. 
 
 I'lVSTlVd, l(:i!KI\K>- 
 liivc .ill .iccoiMils oiic-qii.ut..i p,ii;i ^.i, li. 
 
 ke..ults: N,, U„r,|, 154.,.;, 5., 
 
 '■■''" 4".!-.>" 
 
 t -i^h iMi iitiul j.fni 
 
 Commission Business. 
 
 Mcrch,,nls,,„J ..j^i-nls uhos.-ll ,;,.,hK |,M oiluT-, r.v.iui,.. ,. „„„„ ,' 
 .'I .l,c s.,|.. „r ., s.,l.„, .„e cllcd ro,nn,i.s,on Merch.n,;r ' ' ^' '^"•"" 1^— '^'^^ 
 
 I. hc,uen,U o.v,„s ,1,,., a merchant or aKent. in conjunction with his rcKul.u 1...,,... u,ll 
 
 """• '"'".' "" -;'^- ■ "■'"•■'ac.urers a lo, of .-oods ,0 >ell on commission' ,l,c,c In :, i , 
 
 .me, experience and premises ,0 adutntaj^e, and a, the same nnie rciKlciinc a v , 
 
 larj,'c dealers who are enabled .0 unload .heir stock U l-,r ^ '^'^''f- •' ^-'l"'!'!^' ^er^Kelo 
 
 --''^- . ^^•■- ' - -i"" "-^i-^..-. ^.1:1:^ .'r. :;::l„: " K:r ;, ;;;::';";•„ •■■-'; 
 
 on commission. ' ■ nini t,- ii- ,,.Ii.l 
 
 The parl\ who recci\es the i,ood^ is c.illcj ilie Tom. i..„ .. ,. 1 • 
 
 .a.e ordinary care of >lie ^i,,.,,.., ,„ „,;,;"^ r,;' ^ ., Zi: ■ Vf "" ' '";':' 
 
 called the I. onsi^-nor. ' """ ^' "''" '"^ .eccucd is 
 
 TheK'oodsrcceivedmot bought )., re usually ropivsen.cd 01, ihe h.oks of accoum ,.,1, .■ 
 
 iinsMon Alerchan, by, he ,i,ler;.,„^„,:W preceded ,n, 1,0 naiiK. or C o„si,n. . , \ ^i 
 
 number or letter tor the purpose of Idenlifi.-,,!;,,,,. "^ Hov^.J In a 
 
 ^^^^^^;n,elollowin, principles i^oveniin, .he dehi, .,„d ciedi, of cVn.,^,,,,,.,,,. .,,,,„ „, .,,,,,„„, 
 
CANADIAN STANDARD BCX)KKEFI'lNG. 
 
 I i>\Ml,\\|| \ IS. 
 
 Fftr rhiirifi - : _..: ,_ 
 
 IhoMlhl itt ItlftlllM- I) i" li'4«-l\<tl . 
 For til*' < •4l«i|(il t|'« IH't |irtlt-l'M|p> il« |ht m * ttnnt -alrx ; 
 
 I Wl l»l I \ n\si. V v.i V, , ^ 
 
 Ki'l nfiiinU III' •li'iliirtliiii. iiiaili ini ,im.i iIiiu .iIiciiIv 
 
 rliiir)fitl III ||i«' i-tiMNitfiiliifiil. 
 K"! Ilii' , iili>|^|„ir> (lufcliliMllii..,. if «|,y. JH I ,iiM- 111.- •<ll.' . 
 
 'li. J-mUiIiiI I1..I .■■.lli/l,l|lhl|. .1 tl^l IIuiIliIiJI 
 
 >( MM \K> . 
 
 C.i.H^imi. i.(. ..1. ilil.iiiil f..i .ill .,iill.i.\.. .111.1 Ihi' iK'l (■..11,1.1,11,. 1,1, 
 
 i:\ \M1'I I s l\ 1. o \Mi,\\|| \ 1 •,. 
 
 til) Riiciwil friMii J. lti>>«n, |.,Miiloii, u- W' soUl 1-11 :i cominissimi ..| ; pii ciiil., .v«' I'lis. U licit. 
 iiui'ikcU ill i>5i'. 
 
 (bl RciviMHl Ir.'iii N. Krisio, X.ipancc, rn Iv s<i|J on liis .uvouii' mtuI risk, j,i M. tVct Tino l.umlHi 
 .11 !Si5. Paid t'rciijlil on samo iii cash Sjs. 
 
 (c) R.viMM'd Ironi J. llrown. I.omloii, his sk,oiul fonsii;miunl ol W'IkmI, iOTiiprisin),r ,,,,,, i,,,,. 
 
 (U) .\ivv.-ptftl |. lirown's ilralt al .v days for S151), on aci-oinii i.f ilrsl iv'iislt,'iinu-iil. 
 
 (e) SoUl .;.«. Inis. W'lic.il Kloni,'iii),' to |. lirown's lirst i.oiisi(,'iinioiil at 750., t.'r ca li. 
 
 Ml Sold 10 J. Uhiio on aivoiini I'rom Hriscos a'nsl),'nniciil, 10 .\l. Kii |'|,k l.uiiilvr .11 ,S.-,,; and 
 ihc balance olttic i-onsigiimcnt lor o.ish .it S17.50 per .M. 
 
 tii) Sold tor casli .',1.1 bus. Wlioal Kloiii^inir to Hro« n's ionsi^;nnuiil, No. i.al 71 v. ; .uk! Io U. Jones 
 tor cash, 511.1 bus. W'lic.it. .>! Urown's i oiisij;niiKnl No. j at -(>c. 
 
 (h) Rendered N. lirisco, an account sales of the lumber, chai-iui; .^ per cent, commission. piliiiK 
 aiivl cuiliiiL; Sio. 
 
 (i) Rendered J. ItroHii. account sales of (irst consij,'nment, charj;in>,' ; Per .eiii. commissi, ,ii, |ia""in" 
 S.", storai,'e 87.50 and remitted amount due per H.mk Mraft. 
 
 (ii Rendered J. liroHU, an account s.des of the partial sale of the second consignment, (5,)., bus. 
 unsold! chariiin),' ,; per cent, commission, storage to dale on all. 1 ' c. per bus., and remilliii),' 
 net proceeds per cheipic on I'edcration liank. 
 
CANADIAf ')A«i BOOKKHFPlNti. 
 
 mi; fOKRI-.sl'OM.iM, |OI UN\|. IM Kills \OK TIIK \HO\ I i;\ WMM.KS. 
 
 ') \.- 1. 
 
 - i.-.,rn.,l . .try |» |i#c#«;,rj . ;,> il,e k,„.J. afi' not our.. miuI no niontn l-a. K-cn | 
 Ihi- iu-coiint i<l the l'oii>i);iu>r 
 
 (A) N. Ilijs.o's I. onset, No. I |)r 
 To I iish 
 
 (<■) Vo Joiirniil inlr\. Sic ,; 
 
 '</) |. Itrouii's I oiis);t. No. I Dr. 
 To H. I'iiMihK 
 
 (>■) f.isli Mr. 
 
 To J. llrowii'> I'oiisi;!. N.v 
 
 I .isll 
 
 (.;') I'.lsll |) 
 
 Ti' K. Hrisvo's lonsi't. No. 
 
 lo J. liroun's I'oiisi;!. No. 
 
 (/;) N. llrUioV l"ons>;t. No. i l)i. 
 I o loiniiilssloii 
 " I h,iri,'os 
 ■• N. Ilrisco 
 
 lO J. liroUll's l Ollsj;!, .\',i. I Dr. 
 
 1 1' I >Mnnij>sii<ii 
 ■• I li.ir>;vs 
 " Slorii^;o 
 •■ lash 
 
 ' /) .1. UroHii's t'oiis-i. \,.. J Dr. 
 lo I'oniinissjoii 
 " Stiiraf.'!.' 
 '■ lolloi,-o liank 
 
 .t.< 
 
 '.S" 
 
 '7.1 
 
 .i4<' 
 
 .1.1 
 
 '.V 
 
 >'x 75. 
 lo 
 
 ; I 1 .'5 
 
 " .5 ' 
 
 7 .i" 
 
 -•!)') It> 
 
 1 I |o 
 
 l.i 
 
 .i.i.; '"O 
 
 Mvplanatioiis ol the journal ci-lry (/;). 
 
 When you rccvived ihc j^ooJs in (/,) $.,5 .-asl, „.,s p.,ij and the I onslj^-nnu-,,, .khlu-d. 
 In ( /■) tho t'onsii,'nnuril u..s „,|J, ;i,h| rroilltcj uiil, Hu' $^75. 
 
 When an .-u-.-ounl s.ik- i. rendered the (.•onsi(,'ntnent .i.-.oiinl !„ ilu' l..d^,., sliouM 
 hal,MK-e. Draft a led^'or an.! posl Ihe ahove entries 1„ (/„ and ( / ). S\h. will see that it uould 
 lake the snn, of $.,4,, to iMlanee Ih. ,,..ou„l. \ou „,ake ihe entry (/,) which when p.^sted 
 would elose the Coiisi^jnineni aeeouu! in the I.edyer. 
 
 lo lind Ihe nel proceeds due the eonsi^^nor, \. Mriseo, In {/,). Kirsl add the ehar»,'cs $ ;^ 
 in(/.), S,,S.73and,*ioin(A. I 01..I . h.irjres S.,;.;;. The total sales in (/) are S ,;;, The 
 dilieienee between the total sales and ihe l.M.d ehar-es would Iv ihe net pi oeee.N. S ;, , .- 
 which is the amount ereilited 10 !iis .Lcco;.nI in (/,). 
 
 The Led" 
 
 :r entries lor llii 
 
 ..p,i 
 
 siui,' ol' Ihe ah..\c ( , 
 
 the Illustrations Ic 
 
 iiMi^iiiiiiii/ .•iccoiinls ari 
 
 lOWllli;. 
 
100 
 
 l>K. 
 
 CANADIAN STANDAKD BOOKKEEPING. 
 
 Ch. 
 
 " Siiiiilrics (h) 
 
 l>\ Suiuli io 1 1') 
 
 |. Hk.M\n\ l.>.s.i,,|, \,v I. l.,,M„.\. 
 
 1\. li. V.,\ ul] 
 " SuiKliics (i) 
 
 150 
 
 Ii> I l^ll (.) 
 
 To Siiiulrio-. ( i) 
 500 bu-.. 111. . .1 
 
 '»S\ l,>-\sl,.l. N\v _., I ,,M„>N. 
 
 _;.So 
 
 In closiiii,' t',iiiK/!,'/i)n, 11/ .u\ouiU~. in lln.' I.LJt;\r. ii,.U' llu- lolKnun!; : 
 
 fu I II .m \..ounl Salos li,i> not Iv.mi i.ikI. ixJ. iIk- .xccs- i.t iIk- lUhii u.miUI sIu-u ., K.schuvc ; 
 llu- c\i\-> »l iIk- .r>.-Jii. .1 l.i.ihilitv ; .md rlu- ;iccoiinl uonlj he .losoil •' !',< ■' ,.. "lU l!.il.nK>" 
 Irialini; it in llic •- iini.' manner .i> .1 personal .iceoiint. 
 
 f h, If an Aceounl Sales has been renJere.l. (tor .oniplele sales, the aeeonrU sIumiM balance. 
 
 (n If an Aeeonnl Sales has been rendere^l lor o„In a poriion oi ihe Consi-nnu-ni, the inven- 
 tor> taken of the ),'i>ods nnsoKI is enlereLJ a- a rnenioramluin on the aeeonin sales anj in the le,l-ei 
 
 We have recei\eJ a.i i.u oiee. and a letter of ach iee Iroin Sniil, and I. o. , l.Min-ln , iliat thev 
 have shipped ns i;ood-. The Transportation to. advise us ih.u ilu -,.ods h.iv , ..rnved, liei-hi uip u^\ 
 
 IKI.Ii.ll I iUI I 
 
 1 1 will io\. 
 
 I/'-. .). Iililll,h,ir,l. 
 
 TotherOI.IM.I. IK\NMVKI\IIO,\ CO lo, .,,u,. ,n,^ the under- 
 
 lllentiOMeil l-reii.;ht. billed Ironi (,iiitisln\ 
 
 Jill}, (>lli, iif 
 
 I hi I, ../ W. /I. ,|-,;r A',/./ .\,,, 
 
 Sender. I'aeka,t;es. \iliiles. \\eii,'hl. Kate. 
 
 10 St r.iw berries joo 
 
 ^ t loosebirries iih> 
 
 Net 
 
 I lei'-ht. 
 
 Cii- .\„. :■'■■■ 
 
 Ulv.inees. Tot.d. 
 
 />///( /tiiif ~. 11/ 
 
 .S.I 
 
 ./ piiyiiitii ' 
 
 ■fj 
 
CANADIAN STANUAi^D BOOKKEEPING. 101 
 
 \ViKntlK-l,..,^IU l,,.-.|v.„ p.,ul. llu. i-u.,^l„ l:,ll ,. ,v,upNj. ;,nJllK. ^ s,„,. ,,,!..■„ U- llu- 
 
 Com-Missio,, I Ions., wlu.v. ..s llu'v .„v unl.-ukJ .uul .,n.,ni,..J. tlu' .v.vivin^ cU , k »,ll .nl., ., lull 
 ik-s.riplio.i vi llK- ^wds, tiviKliI ami ilravM-.- J,.,rf,'cs i„ il,c KfCcKini; Hook, Tlu- p.Mll.ul..,. 
 .onl.l l,;uv Iv.M ohiainecl IVo.n Invoi.v ..f Ship„,^,,„, ^,, fr,,,,, ,1,,. Hill ol l.ad,,,:^. il on tile. 
 
 ///I /urr,:iin; />'.■.'<■ In-. iIk—.hiu' niliiiv;s ;is ;iii iiriliii;u\ Jouni:il. In ill! ' -ik ;ir-i' onliU-il iIk- 
 I'.iitii iil.iis of (.•iiili Consij^'ntncnl. I'o^iin-^ lioni ihi- I'ook ari; iii:iik- lo ih^ ii^iui.il l.^ilulit ;iik1 
 (. on-ii;iiiiKiU Ia'Jsjit, :iv ^hown in llu- loiiii. 
 
 klA I l\ l\i, |;OOK. 
 
 I I \MII IO\, Jl \1- - I II. 
 
 .::;■:; '^'-'- 
 
 (."oiisijfueo aiul parllciikirs 
 
 r. Sniilli ,V Co.. (Iriinshv. 
 
 lo cr:i!i-s, j|ii hosv-. Sn ,iu I'li ril.■^ 
 ,^ " 1 -'(> " lioo^ctHirii'-. 
 
 toll. I'T.ins. (.'o., I'roi-lii 
 Pra\ a*' I.' 
 
 l-ol. 
 
 W. SiiK-l.iir, l!c.mis\ lIU. 
 
 lo iTalos. J40 ho\i.s Raspbonio- 
 -'o pail> t'lKTiiL". 
 
 II. li. ,\ 1!. U\. lo. . I''i\ij.;lit pit'paiJ 
 nrawii/c 
 
 .i" 
 
 l.'oilsii;nilU lllx Hi. 
 
 io l-r.'iclil 
 
 When l'oiisii,'imu'nl>. aii- in.uk- Hr lo l-'roitrht. aiuMlicr oiiliv uhui llu lioli^hl .iiul dia\at;>.- 
 bills Ai\- paid, is iiKuK' in llu.' lasl, iJook. iKhilin- l'rcii;l\I whioli is posU-d 10 l-r\i-lit ncvoinu ri llio 
 liiiKTal l.i.ili;or. 
 
 I'-aili ol iIk- al\ni' l'onsij,'ntiu-ms m;iy ho onloivil in :i l'onsli;TinKMil l.eili;or 1 sec lornii uIkic .1 
 separate aeioiinl lor caeli is kept, anil in which arc cnlcicd ,ill ihc particulars onunicralcd in llu- 
 Rccfiviiif,' Hi-ok. Ihc Ircij. ht and dra\ atjc cliarijcs .'ikl a c posud to the debit o( each I. oiisli;ii- 
 nu-nt .uc.'iint illhcr entries atlectiiif,' each C'oiisii;nnicnI arc posicvl Ironi the (.'.ish |oiirii.il, .nul 
 S;ilcs Kool. ri.c loiMJ o! the Recei^in;/ Hook is posted !,^ ih,- d.-bit .-.( r \, ;,,/.,,. .;,>,/ .^. ;...,.( ■, 
 Ihc (icncral l,cdi,'cr as c\pl. lined .d-iov e. 
 
102 
 
 Ion- l-"i>l 
 
 CANADIAN STANDARD H(X)KK£EP1NG. 
 
 s \Li > i;ook. 
 
 II \"ll IO\, |l SI, Ul, i.| 
 
 ni--icli'iirii>M. 
 
 II.nii.ini ,v to. 
 
 I lU. 
 
 Ki p.iils I'lKTlics (, 
 
 
 ll.,/.ll.V.Son i-i,j, 
 
 5 iT-.ilcs, i-'o boxes Sir.iwlHTrii's ,., ..i^^- 
 ."^ ' -'" " tioosthcrrics (./ .o^i, 
 
 JO Jo/. J;us („ .^. 
 
 111 iT.iU's, .•411 h,i\,..s k.isplvirlc-, (./.,,;' c 
 
 Tol.il. 
 
 (.0111. .s,, Us .\I,|s,-. S^lk.s. 
 
 'I .so 
 -'.; I'd 
 
 I So 111 ,s„ 
 
 I'l im 
 
 •s ,, , 
 
 N 4.1 
 
 1. C on-,lj,'niiK,ii or foiii. Saks c'l. 
 ^'>!-^ or .\Mso. •• fr. 
 
 Siiuo .1 s,,k- 10 li.illr.im \ t'o.. l,.,s Iv.-ii m.uW- 
 
 Iron) our o« 11 shvk, .in.l Ironi .W-v , .,,kI ,,; ,h^. 
 
 Co„>i,i„,K.,„ .uv.H„„s „1,K-,, ,var ,1, „,,,,,. ,„,., ,, „v.l„c.l ,„ ,1,. t-.„si,„„..„, ,,,;,..,, 
 
 h-OM, Ih. S.il.s n..k. Iia,lr.i,n ^ C.. .iiv U.hiloJ i„ ,„. (I.,,,,,,, ,.,,,,,, „ ;„, ,„^ ,.,„, ^^,,^. " 
 
 No. 
 
 t ^'\>lt.\\ll..\ I I.I.Di.l.K. 
 
 I. .Smiiii ,\ l\, l,i;iMs|l\. 
 
 .lu.K 7 (.Olls'^l. \„. - 
 
 111 liaus, _•_),, boxes 
 ■Slr.i« [vrrii's 
 
 .i l.T,lIcs. I.'cl boxes 
 I lOOsv-lieri iv.-s 
 
 7 I'lvii;)!! :imUlr,i\.n;e I'. I! 
 p.iiil 
 l.s Slor.it;i. 
 I ,s (.'oiiimlssioii .11 ^ 
 i.s C'.isli 
 
 .'"">■■ I" 'b .S cr.ites .Sli.iu- .S.I!, 
 berries 
 I" l>.v ,S >r.iles Sii.m- s.|!. 
 
 l^erries 
 I" i'\ S urates (ioose-S.li. 
 I'errles 
 
 I .s,, 
 
 111 .S<i 
 
No. (.. 
 
 CANADIAN STANDAKI) fJOOKKEEPlNG. 
 
 \\ . SiVi I MK. i;| XM,\ II I |.; 
 
 103 
 
 JlllK- 
 
 liiiK- u) l>> rop.iiU tlurriis S. i;. 
 
 Ill " 111 ilillvs l\;|sp. S.li. 
 
 hcrrics 
 
 H Cnrisij^.n'i \,i. d. 
 lo ir.itci. j^o li,i\i.-< 
 
 K;tsp]>orriL's 
 -M pails I'luriii-, 
 
 I iK- JWmI or ,lK- .rcdi, K,1;mk. ,i, o..ch .o„M^-n„K.„, i„ ,1,. Consi.^-mn.,,! \..d^c,- uo.ikl ,. 
 rcsp.c.acly ;. resource or a liahililv. TIk' JillcraKo Kt«e.M the Jchit atul Ih. . r.dl, suks , 
 .>VA'«'"<«/ a.a.,M,t in tho ti.-ncral l.cJt;.r «ot,Ul rqirescU a resource or a liahilitx . 
 
 All li.e :;oo,ls IvKiu^-lu^- ,o T. Smiil, an.l fo's Consi^nmeMl l.avin.; been soKI, an A.voui, 
 I- "ou n.a.le oul. (see lorn,) Iron, »l,iel, il,e Aceounl Sales en.rv is made, debiting the Consl, 
 tor stora^'e, commission, other diaries if any. and the amo.u,, ren,i.,ed >he C'onsi^.nor i" 
 W Hen .Ins has been done Ihe consii,-,u„enl is closed as abo^e. 
 
 present 
 
 'I < ..;/. 
 
 I Sales 
 ,'nnient 
 1 lash. 
 
 \i I iM\ I > \i I s o\ SOI I-: Ni \ oiN r. 
 
 AcioiM Smis. 
 
 Hamilton hine 15th, 19 
 Messrs. I . s\i! I II wo 1.0.. 
 
 Ill inisb\ , iliii. 
 Below picas.: find account of sales by A. Miauch.ird of 10 crates Sir ,u berries and 5 crateMioose. 
 I'ci lies Received l-n. rtU. ,.. . via ^ olle.i,'e Transportation Co., and sold for account of r. Smith ,v 
 I o. on their oun account .,i,d risk, on a comntission ol 5 per cent, sa'e No. ,, Folto 
 
 '"'"■ '" ■"""''' "■illi.uti .iiid (.o.. on .iccounl. ,s crates, 1 jo boxes 
 St r.iw berries (n .05c. 
 10 Sold II,, /ell ,\ Son. fity , on ,.ccounl. 5 cr.ites, , .-o boxes. 
 Slr.iv\betries (a .05c. 
 Sold ll.i/ell .\ Son, l^ity, on accoinl, 5 crates. , jo boxes. 
 lioos^-b..ri ies (.1 114c. 
 
 C 'lAHC.KS. 
 
 l-"rei;;hl. Oray. Stor.i-.-. Ins. torn. Other diarizes. 
 $j. 10 $ .50 $ .<^] .(; i ,s^ ^; 
 
 Ailx jinces : v... iir.. . , 1 
 
 • >t.t I rotecils. 
 
 Keinitted net proceeds In cash, 
 
 1;. \ o. !•:. 
 
 4 .U 
 
104 
 
 CANADIAN STANDAHl) BOOKKEHl'ING. 
 
 Ih. 
 
 I>.,|.- 
 
 I (.'•KM Ol ^ \s|| KUKN \1, 
 '•■"I- A.v..„M.. I\|>l,, nation l-onsV'N Moniyc l^Mn'sn (...lun,! 
 
 I>l 
 
 
 JuiK' 
 
 ' 
 
 " 
 
 M 
 
 
 1 s 
 
 To StutU'ni Invc^ii-il |,;,7.'; '^;;;i 
 
 •• ^HioKv Hank l-"roii:lit hiiui''k No. i 
 " No. ,S ivn-f,'t. Silii tor spot oiish 
 " No. (I '• " .. 
 
 '• .Sli'r't,'c,Vt,'oiii. .Stora),'o, $.i(.), t'oni. 
 
 5 por oent., S.H^ 
 " H. I'avablc Acct. of No.i)con>i,'t. 
 " Stor\v>\fom. .S|orai;e, ii. fom. 
 
 lo per letit.. |.S 
 " Iv W.^i I'll), cr. ol' No. 7 
 
 I'Onst;!. 
 
 
 •^1 
 
 l>0 S (Kl 
 
 1 1 7.> 
 
 i."o:iimission 
 
 St,.ra)4c 
 
 l\<iisit,'nmonl> 
 
 lo H.ilaiKo 
 
 s 
 
 '^4 
 
 -■ 
 
 ifi 
 
 -7.^ 
 
 ( K) 
 
 ;,S ,.S 
 
 4'i 
 
 7.^'» 
 
 44 
 
 *o\iMissio\ i;isi\i ^s. 
 
 IVopriotorcn-aired ,n .Mn^ Kmi, j.,rs. ;,nj r.vcivinj,. lar^v .■on-.iu„monts ol Innl u hu h arc .ol.l 
 .^' .vta.l.rs. \W...\,^ „.,u : Kcc.ivin^ liook, Salos liook ui,l, s|v. i.,1 .oUnnns tor .onuni.slon salo.. 
 lin-i^iniuiit l..d-ir. (.■.,.!, Journ.il, liill Hook anj I..'Ji;..r. 
 
 i;r^i\iss 11^ \\s w\ ui\s i oi^ u\i;. 
 
 Smdomthis cla> .vmnKMucvl the lom.nission Hushk-s at -..,7 Sparks .S,., ;,„.! inv.-t- .a-h, 
 $.;.o<i<>; Md'.e., .f ;.,>(.. 
 
 I. I'epo-itcd ni tlu' giivKv Hank, Sj,5(ki. 
 
 -•. r.iiJ Minilry ilints otcxpcii>c per polly Kxponse Mook, Sio. 
 
 7- Kvvcivcd the lollowins,' cOMNii,'nmL'nts : T. .Smith X: I'o. . (.rimsln. 15 .rato- H.rri.s, ^'O 
 
 hoxos. l-reiK'ht .nuldra>,.j,.odiar-os, Sj.,K,. i.M.ark the eonsiynmon No. O- l.on,m'i>. 
 
 sion 5 per ecnl. 
 
 - W Sinclair. lieamsville. ,0 or.ites, .40 boxes Kasplvrrles; jo p.,iis fherri-.s. lMvii,.ht p.ep.nd 
 ^, is per Invoice. I)ra> .,^'e eh.,r-e .vv. C'onsif,niment No. .,. (.'ommission 5 per eent. 
 1". I'.iid tVeii,'ht and dr.i\ai,'e hills ot No. 5 and li. in eash, f.Mo. 
 
 Sold Ward \ lo.. City, on aeeo.int, from No. 5, 5 orates, ,..0 boxes Herries .-.t ^e., $., ; Iron. 
 
 No. (1, III pails flierries at 75c., 87. ^o. 
 Keeeixed these eonsi^mnents as pe ■ Nos. : No. 7. K. \\,,,,, H.imilt..,,. j.x. bus. Potatoes, 
 iiixoieed at -hh-. l-reitjht bill .fi,,. Commission lu pel .ent. No. S, W. Ihomas, St. 
 Catharines, 150 bns. I'eas. invoiced al 750. l-reii;ht, .ft. .v.. Commission i,> per e. ni 
 No. u, K. W.lh.ams, Cakv ille, .-oo p.aiK Cherries. Kreii^ht, .{-,5. ..5. Commission ; per cent. 
 
CANADIAN STANDARD BOOKKEEPING. 
 
 105 
 
 I'OK I 0\l\llss|o\ SKT 
 
 VciiHMII^ 
 
 Kspl.in.iiion. 
 
 Cr. 
 
 C'niis't^'ts (iicKral 
 
 l.iru. 
 
 1 
 
 H\ MJ>e 
 
 1 
 
 " (JiioHei.' H;ink 
 
 lO 
 
 " Kri'ii;!!! 
 
 1 ; 
 
 " 1- ri-itjlii 
 
 '5 
 
 " Nil. i vOii^li,'iinKMil 
 
 _M 
 
 ■• No. „ 
 
 -M 
 
 •• No, 7 
 
 tiooiK on li.uid 
 
 Dcpositid 
 
 No. 5 :uiil h co!isij;iinu'nt 
 
 No. 7, N, <|, coii>it,'imK'nt 
 
 .\ccl. S.; I'ro. rom. 
 
 .\iceptfd Jr.ili 
 
 .\ctl. S.: I'ro. cr. 
 
 j;oo 
 
 14 JO 
 
 C iitisii;iuncm> Dr. 
 Balance (rcili 
 
 -'04 JO 
 
 ...S44 h5 
 
 .•(.4 JO 
 
 7.V1 )4 
 
 3808 : 49 
 
 Sold C. lila.k, l.-il.v, on accounl. Item No. 5. 5 crates, 1 j, , hovccs Hcrric- at >. -fh ; 5 crates, 
 rj., hoxcs Coo^chc, lie- .il 4C.,S4.Vo; iron, No. o. ,0 crates, J4,, hoxc- Rasp.vrrics ,,t 
 ,^' c. :f,S.4i, , ;,,,a 110111 vloik. ,;.. Jo/. J. IIS at <,_sc., .f j,S.5o. 
 1^; r..itl trciyhi bills ol No. 7. S .iiui .1, per chei|ae, .f4i.7;. 
 ,4. Sou to, spot cash, .,11 ,|„. |V,,s heio„^„,j; ,0 No. .S at ^,.e„ per h,,., a„J ,.„, I'ails ol Cherries 
 
 niarkecl No. (i ,it .f r.j5. 
 ,5. KeiiJereil the lollouini; .\ccoi,,it Sales: T. Smith ,\ Co., No. ;. (Irltnsln. Sales ,Srri.,S,>- 
 
 posted changes, Ireii^ht .fj, : .. ilrav.iiie .f ;,) ,i,ir,osteJ . 1, , r. . , ^ ^, ,,■.,,. t ■ ■ 
 
 ^ fs * • ".*''^^*- -r-.s", iMipi s,i.ii ,. ,1.,, ;^^ s. stiMaL^e .t.,t<», loinnirssion 
 
 5 per cent, on s.iles $.,S4 ; reniitteJ ihe net pii'ceeds. *i j.41., in cash. 
 W. Thomas, No. ,S, St, Catharines. .Sales .f , 5,, ; posted ch.iri^es. I,e,-ht S,,.;,^; nnposted 
 ch,iri;es. storage $r.5c.; conanissioi, 1,, percent., $n; remitled net proceeds in c.ish, 
 Sijj. (M.ike out these forms.) 
 JO. Sold \V,,rd \ (.0.. on .,cct,. Irom No. „, ,o,> pails e herries at .ft. jo. ,,nd j,, do/, l.irs .,t ,kic. 
 SoUl (. . Ill.ick, on acct. Irom \o. 7, roo hus. I'otatoes at .Sic. 
 I'iiid sniulry eNpeiiscs hy cheque, Jj^. 
 
 l\-p"-i''--'l f.VH'. Received from \\,„d ,\ Co.. their note at .;o d.,> s ,„ sctlcnent ol hill ol the 
 loth inst. 
 
 JO. \c.epted K. Williams' draft lor .f 1 J5 at 10 days' siKht, In fa\ or of Hank ol Montreal, 
 
 p,i\,,ble at the Oiiehei liank. on acconnt of No. ii Consiijnnient. 
 Ji. Keccwd .^\(. Hl.rck, cheqne t.^co^er hill ,.f ihe toll, inst., less 5 per cent, dis.onnl. 
 
 Uendered Ihe lodouin- .\ccount Sales: R. Will mts, \o. „, Oakville. .Sales .i:j4_;i ; p,.Med 
 Charlies, IreiKlit f . :Hh.-,nces .f ; unposted ch,,ri;es. stora-e $4, commission s per 
 
 cent. $ ; net proceeds placeil to his credit | 
 
 R. West. Vo. 7. fj:iniiltcn. Sales .f ; posled ciia,f,es, rreii^iu :f 1 ,^ ; unposted ch,„-i;es. 
 
 sloni-e $j, commission .,1 10 per cent , .-fS ; net proceeds 
 100 bus. Potitloes unsold. 
 
 . placed to his credit. 
 
int 
 
 CANADIAN STANDARD KOOKKKKPING. 
 
 J.v Ke.oivcvl >.| W ,„ J A lo., ,„ ,,,,,,1, .,„ .,^.^., ,,„ ^,^j^.^ _„, ^. ,.|,^.|. ,^^^ ^.^^ 
 -•.,. Sold (.-. Iil.uk. C-'y. ..,. ;..vt.. i,x, b„s. IVi.iuv. i.t 7.V. iIk- Ki1..,i.c of N... 7. 
 
 Kccci^c.l o. T. SM.iih >v l-.v. Urimsh.. ., ..,kI .onsij,.,,,,,.,,,, .v.npri.inK' --oo p.-.iU clurr.c^ in- 
 vouvJ at .,v. St.Muill.J \o. ,0. I\,M froicht bill on sa,„e per cheque |,s.--s. 
 .;o. KcMdorcJK U.M,.,n \>v,n„„S.l.s,o,,lK.K,l.„H.o. N..;. Sale. | - ; stora^'cl... com- 
 
 nii.M>Mi ..t 1,. per eenl., $ ; „et proeeeiK remitled per Hank DratI Im.s.;,.,. 
 
 AeeepteJ K. West's dr;.lt at 10 days lor the h.ilaiue ot his ..eel. 
 KeeeueJ ol \\ ,,,d ,\ Co.. note ,il 15 days. i„ selllemtfiil ofaeet. 
 
 iN\ l.\ lOUIl 
 Mereliniidise 
 
 (ilMllls l<iK.|li.'iMi,' I,> \o. IcieOMsi;! 
 
 I. So 
 
 I'OsllNi,, II \|, 
 liive each aeeoiLiit one-quarter of pai,'e. 
 
 Results : \ii worih. 
 
 t^arn . . . 
 I'.ish on li.iiul 
 
 .!.S, I, 
 
 ll.e enlr.es n, the Cash-Journal are taken Iron, th.. me.„oranda of Irans.aetions lor ,he t om- 
 m.sMon .Sel. Ihe student should loMou these entries. Iho tol.al of eaeh speei.d , olunn, u,ll he 
 posted as .houn ,0 ,l,e General l.ed:;er. K.ul, .un, in the l.ener.d eoh.nn, on th- l)r Mde u,!l he 
 
 posted to Ihe , redi, of it. .u e „ in ,he l.eneral Ledger : and each ilem in the General eolum , 
 
 "" ' " "^'^' "'" '^' ^'^l '" "-■ >l^"i' '" "^ ^-vount in the (.ener.d Ledger. K..h iton, in the C'on- 
 
 s.-rnment colun,non Ihe Dr. .ide. »ill he ,e iheeredi, o.its .eeoun, in the i onsi^.nnen, I ed- 
 
 ^'er: and eaeh ,>en, in the Con^\^nr ent eohnnn on the C'r. side will he ,,os,ed to the debn ol i„ 
 .leeoinit ni the (. onsii,.-ninenl l.ed-er. 
 
 SInjjIe Hntrv. 
 
 IHu. lar the student ha. heen keepn,;, in. , ,,, ,K,„Me |..,„,, ,,„, ,,„. ,;„„h| ,„a,, owin- to 
 
 there bent^ n, the Ledger a debit lor every eredit, the latter is eontinnouslv in balanee if the pos^n- 
 
 has been eo.npleted. \,o Msten, ot 1 kkee v; « hi. h does not e,nbod^ ,h,s teature of a debit .0^ 
 
 every eredit is ter.ued Single l-ntry. In i.s .in.plest lor.n a Single Kn.rv ledger eonl.tius onlv 
 lerson.d .ueonnts. eon.equently the h.for.nation obtainable Iron, it is limited. In addition ,0 
 the aeeounis of eustomers and creditors ., eorreet record ,s usually kept of the l.-sh and Note, in 
 aux.hary books. h, striking contrast ,0 Double Kntry. no accounts de.di„K with the Narions sources 
 01 revetute and espeud.ture are kept, therelore no iletni/ed staiement ol losses or ^aitts could be made 
 .so that one usn,t: this system ol bookkeeping; would ha^e ,0 be satisfied with knoui,,^. his tot.d ■• nn 
 or total loss as shown by comparinj; his present capital u nh that of the precedn,- vcar 
 
 Sinjjle Kntry is seldom used In concern in:, .n, cxtensue busuu ss. .,„d ewM, the proprietor of 
 
 a small store hnds it to his .ahanLi^v to adopt the Double I-ntrv sss.eu,. 1„ order th.u the s,,,,,,,,, 
 may obtatn a knowledf^e of SiuK-le l-ntry. we have introduced transactions uhich .,re ,0 he u orked hv 
 
 |lus method, and in connection with « hich the method of «n,« ,he books ,0 Double hntrv has 
 
 beei, lull\ e\pl.iincd. 
 
CANADIAN STANrjAHP BOOKKEEPING. 
 
 I«7 
 
 IHH1K^. 
 
 .-. .Ho ^^i:;:""-;;:;:;::;::: :: ;;,:-:-:';> -"-< -• ^-^ ;'^ -:« , ,.,„ , .,.. ,,„,,^^ , 
 
 ^■>. '^':t!:c rr!:;:',,:':,::;: ', ' •"■"•'^•' '■ --^ -"^ '^'^ ^ -• 
 
 -' -. ^":M:r.::!:7;.::r:r^::;^;:i------A- -'< -....l 
 
 llH' l!,ll i;>H.k ,s ,h. s,u„o In form ;,s ,hal used In DouhU- |■•n,^^ 
 
 ""'-" '" -I,. ,.,, ^"C^' ivrson ,1K. r„.,U.hancl nu.KV .oln.nn lor cr.dl,.. and .Ik- s„„.,o 
 l!.-.ks a,v M.ppli , , , -"•^->'-" "Hen ,hc accounts in .he l.cJ.vr arc all itcmi/cj. If Pa.. 
 
 uJ!::^:^:\:: ' -^ ""^'^ '^ "- -- ■- -- • .-,. k..„„ ,„. ., ,.,.;„_ ,^^. 
 
 ,-„j;::;::,'^'' '^'■"""'^' -'■'- '-^'-^ ■-'• ^- ^-< • • .^•.....H.Ha.c an. 
 
 • '"" '""^ '" "'^- ^■""•>- "'^' '-'..sacion «onk! ,o in .on,o auxiiiar.M k. 
 
 nrsiM-ss TK\\^\^ m^vs loK M: |- 1 1. \l !;i: k, 
 
 -• ->^.i ..:,. z vz ;:;,;; t ■ " ""^ •'"""'^"- '" "-^"•-■^ ''--^ -- -^^ ^^■.^- 
 
 Croccncs, ,vr nuvntory, *,kk, ; Kurnilnrc anJ Safe 'i...,- I U,rsc n, i ' .^ "" ^ ^'^ ' '' ^ ?"" ' 
 (j. ,\ t r,.i ' ■ • 'I'Ts^ anJ \\a-..n, valued al fi.v'. 
 
 '■ Opened an aeeo.uu a. the MoUons Hank and deposited {;,.-„., ,1 y C H > r 
 
 ..I, , ' *• '""■ ■''.■' I •■ • '»•) laid one month's rent ^■'i siore i„ 
 
 ..Uv..nco. per cl,ee|uc. .f," (J.) Hou^d.t of K. elark on acc't. .-, bus I'o, „oes „ u, 
 Hus. lomatoesa, ,5c, ... Leads Cabha^^e a. ...5c <.|. , , a.l, saL ,o-d ^V" "^ I'" 
 -. llK. ,>,llowM,« orders „ ere received to-day and delivered, on aec', ■ Jh i le! U . ' ' 
 
 Cannon St. I , ,bs. ,ran. Su^ar a. sc . lbs. HIa, k Tea a, ,.e, „ n ^'m .^ 
 
 --. oc. . .bs Ra.sntsat ..c. Fredl.ee, „. Lock St., , IK iLk Tea at 40c , ! 
 
 Mrs T, :;.::■, :::r;'V'-;,-^ 'T '■"'^^"^' " '- -'-- "'^•--^^'■- 
 
 ,1.1 kso Si. 1..,, hus, l\naloes at 4.SC. 5 Kis. ron,.,uv- at n,e - 
 
 ^:":::::zr "• ' "■ """^ ^" ^'■^- ^ '-■ ^■•'"- - •'- ^ ■^■^ ■•• 7^. ,, i^: 
 
 .V-It.. The .li,„ve ..i],„ «., ,„ ,i„. , „.,1,.,^ n,„,|^ ,,!,, .,,„„„.,| 
 Houf;lil i,,|bs. r,ntter,it j.v. arul j _■ do/ |-....s-,, ,.■ ,v „„ I , 
 
 Me took the .unount out l„ ,r,.le. ' '' ' ■'"" ''■'""■ "^'"'~" '>■ 
 
lot 
 
 -•. I'.liJ 
 .■v IIk- 
 
 -t. Sokl 
 
 CANADIAN STANUAKl) BOOKKEE' i;<(G. 
 K. ll.irk 1-11 M.M. |vr cIk>|ik'. Sio.ik). (J.) c'.isli sales. $15.50. (C.».) 
 
 lollowiiiK p.ilil ..iJiT-. Hori- ikliicroil t.-.J..) : \V. I.ukson. .No. i<><> Hay St. \..5lbs. 
 Hiitlcr at J51., I., hiiv IVlalocs at 4>., 1 sack Sail, i.k., j bskls. IVaclics at ii..'5. 
 K. ^■oun|,^ No. 5.? Bay St. \.. 1 hskt. I'liiiiis, $,.,,,, .., |h. sack Kloiir, 451, (O. H. j".) 
 RiccixcdfriMiiChiirlcs West, $1.,,,, Deposited, $1. «..,«.. (i I! ,\ | ) H.ni^'hi oi 1 li-dl ,\ 
 .Son, on .?(. davs credit, 5 per cent.— 5 days, 1 lit. cli.. 70 Ihs \ . || r,.a ,11 ,,k.. 3 111, ils. 
 .;75 Ihs. Ja\a (.'ollee .il .;<k-. (J.) Cash sales Io-J.i\ incliidini.; paid onkrs, *jivr«.. (iMi.) 
 
 Henry Wills, No. 140 York St., .• bskts. IVacl.es .,t S1.J5, _; Hskls. I'liims at $!.,«,, 
 5 lus. I'ot.itoes at (5c., recei\ed |.- cash, put in till «ilh cash sales, Kilance to remain 
 on account. (O.H. and J.) Paid cash lor a lot ol produce, .f 15 .».. d' M. Kecei%ed of 
 Mrs. J. Ihomas |j.,«, ,y,^ ,ucount. (J. and (.'.H.i One hskt. of I'lums sold lo K. Noun;;, 
 on the .ud inst., wasdeeayed. money refunded. (I'.M.) Mou^'ht of hue >\ I >>.. l>M,>nio, 
 i>. hf. chests Japan Tea, 780 lbs. net at 55c.. remitted a Hank Draft for |j,k..oi., balance 
 to remain on account. The dralt includiii),' 5<k-. exchan),'e was paid lor per chccjue. (J.) 
 Paid frei^'ht with c.ish, $.5.50. (CH.) Sold Henry Johns, He.imsvill.-. lamilv suppiv of 
 ^■roceries. order amountinj; to .$75.. x>. received a note at ;,.) days in setllcnKiil. (li.M.) 
 I'aid K. llark the balance ol his account per cheque. (J.) Paid 11,,/. 11 ,\ s,„i i.m Imoi.e 
 ol the .;rd inst.. remiltinj; cheque for the amount, less the discoMni, 1 |.) I hr lolK-uini; 
 orders were filled to-d.-.> : l-red. I.ee, 170 Lock St.. on accouul, 1 lin N!u-I.ird. uk:. 1 
 can Salmon, 15c., j lbs. Uice at 5c., j IKs. Kaisins at i;,c. R. Soun^;, s ; H.n Si. N. paid, 
 I hskt. .\pples ,.. .>5C., 1 bskt. Peaches, S1.J5. j Ihs. Tea ..t _,<.,. (OH ,„ul 1.1 (.ash 
 sales to-da\ includini,' paid orders ^iS.od. (l".|i.) 
 
 V .Sold 
 
 Urn. i;ro«n, Hurlinj;ton, on acct., family s.ipplx of f,'roceries ..mounli,,:^ lo t("..«.. 
 (O II. and J. I Paid cash for .•<. Ihs. Hutler at i.Sc, and 1.. h-kis. I'lums .11 7;,c. (CM.) 
 P.ud msurance on stock of ^'roccries $5.5., in cash. tC.H.i (..ish sr.les p.i till ,f 7.c«,. 
 {C.H.I. Deposited, |i<«>.i«). (C.H. andj.) 
 
 '>. Sold T. White. Stoney Creek, 5 hhls. I'lour .11 
 
 .k ol 
 
 .•F.;.75, I hf. cliesi J.ipan 1\m. 7S llis. ai i> 
 Keceiied In payment an order on J. S. Hrown, for .fjoo..; a cheque on the li.ini 
 roront,'. for f 15.11,. (not put in ihe till): balance on acct. (J.) .M.ide a draft .11 ;,.J.,»s 
 si^'hi on William Hrown, Hurlini,'ton, for$J5.,H., payable .at the Molsons Has . (Memo. I 
 Discounted lKnr> John's note, dated Sept. 4, proceeds placed lo nn credit in the Hank ; 
 discount audcolleclio-:char;;es5oc. 'J.) The following orders on .•ucouiil u eiv delu eied: 
 J. Hickey, 117 Park St. S., j lbs. Hutler at Joc, 1 lb. Tea, (15c. I- red. Jones, ;; Park 
 S., I sack l-lour, 25 lbs, ,5... 1 ,U^^. Ei.,^^, ,3,.. Mrs. J. Thomas. 1 s^ck 1-lour, 45c.. 
 > hskl. Pe.aches. Ji...^. {O.H. .ind J.) .Mrs. I homas p.iid Ij.oo on acct. Paid cash for 
 hors.. keep, f.;...o. P.iid Robert White, clerk, for services, $7..k) cash. Groceries for 
 the house this week amounts to*ii.,>i). ij.) Took $5.0 cash from ihe till for 1 
 'j.i I'. ish sales $):;.■«.. (I'.H.) 
 
 private use. 
 
 I\\ I \ l(.lKli;S. 
 Cirocerles: List 1 
 
 " t 
 
 5' • ■ • 
 
 I iirniture ;ind Safe 
 
 Hor.se citUi *.'♦ ii>;un \.ii.;iO 
 
 l-'cnt. prep.-iid ihree ueeks . 
 
 -,s"-4' 
 
 175.00 
 
 
 
 -'.•5.JS 
 
 
 
 1 51 ). 1 J 
 
 
 
 
 .$ 
 
 ')5'i.Sii 
 i45.i>(> 
 
CANADIAN STANDARD BOOKKEEPING, 
 MN*'I.I-: KMKV JOrUN Al. 
 
 I.l'l Ml. IV, S. 
 
 I'llf^ ll„s J.,. w.,„„u,HvJilK.K,.,,„l(„u.vrv 
 Musmcss, k,,si„^, ,|u. siorf ;.l llu- .vrncr of 
 ^•cornc ..n,| ^ucci. Si. eels lor one vcar from 
 Moore \ Diuinai Ihe yearK rental of flMK. 
 p.i>.ihle Tiiiiiiililv in :uhanee. 
 
 I0» 
 
 Ky Ihe folUnviii),' iinesinieiii 
 I'ash as per Cash Hook 
 liroeeries per iiuentorv 
 l-iirnitiire .mil safe 
 Horse and Wa.'oii 
 
 IV. 
 
 I 51 M I 
 
 iKiri 
 .201 > 
 '5" 
 
 -45' ' 
 
 Mols.nis li,,„k 
 I o tleposil 
 
 Dr. 
 
 I V o 
 
 MolsoMs Hank 
 
 Hy elie^iue No 1 lo- ..ne month's i.nt 
 
 I'r. 
 
 5" 
 
 K. I. l.irk 
 
 l;> hill ol -oo.ls pinvl,.,.,J ,l,,s J.,\ 
 
 Ir. 
 
 I ' 5" 
 
 Lharles Wesl. .•4. .(.-.,, nion St, I-! 
 
 To loll 
 
 ' Ills j,rran Siii,Mr 
 
 •■ Wack Tea 
 
 >aii llunn's ,Musi.iril 
 
 11^-. K.HMIls 
 
 IV. 
 
 .40 
 
 .V' 
 
 8<> 
 111 
 
 I-kJ. I .■.■, i;^ I,,., |„. .s, 
 lo I Ih hl.uk U,, 
 
 " I I'll I'ol.llOLS 
 
 " J bu I'oin.itoes 
 ■• ,; lui~ I'.ihh.i-c 
 " -' ills Hulur 
 
 V 
 
 -t.s 
 
 4" 
 iM 
 
 Mrs I I l,,„n;,s, i,,M l.uksoi) St. i: 
 I o ,s hlls ToLUoes 
 
 " .s " 1 omatoes 
 
 s hJs labbaj^'e 
 
 ■■ s l''s Riitier $1 <«,, J lbs folTee 1.0 
 
 s ""- '^^'^'i-' .vs. ,i lbs t'lirrants V) 
 
 Dr. 
 •4.S 
 
 -.s 
 
 I (K> 
 
 I U 
 
 .=; 'S 
 
 R r 
 
 ] o ^■!K-t.|iie on a e 
 
 Molso.is 11 
 
 1.0 or R I'!, irk 
 
 Cr. 
 
no 
 
 CANADIAN STANDARD BOOKKEEPING. 
 
 M\t;i.i: KM K\ I \s|| WOOK. 
 I .ivll. 
 
 ^.rl 
 
 1.' |. l.ilcs 
 
 l!\ MoU.<ii> llatik 
 
 Hn lixpi'llsc 
 
 To Milso. 
 lU Mils., 
 lo NKIse. 
 I .> MiUv. 
 
 H> l!:il.iiu\- (rcJi 
 
 lii\i.'>iiiii.'nl 
 
 Di'posil 
 
 Si'l I'l hoi>k»,| ;, Htalioin'i> . 
 
 f I, »liiinp>, $1 
 Sales li>-ilav per till 
 H.Mii;ht ut |. Jiuics in Ir.iJ 
 Solil 111 |. I, 'IKS ill iiiiJi 
 Silk's t>'-da\ 
 I. ash on liaial 
 
 I V^ ' 
 
 Lpt. 
 
 r«i Italaiicc 
 I o I'liarlcs Wvsi 
 lU NK'Isoiis Kaiik 
 lo Mils... 
 
 liroii^'hl ili'wn 
 On acioiiiit 
 
 I'l'posil 
 
 S.iks per till 
 
 '5-'4 
 
 .,;.•( ill 
 
 ro.si i\i,. M I'l i.\ii!|;k. 
 
 liiM' liaiik .Miv'-liilt and all >.llKr aiv.Minls ,mk-i|ii arlL-r paj;u. Sinvi- Sin(,'lc Kniry is bas.il on 
 iIk' priiwipk' .>f a ikhil ><i a L-rcilil ami ilial .<iil> in so lai as it aliVits personal acVonnts.it is 
 i\idcnt thai iu> trial halan^v can Iv tiik.ii. Wo shall houcwr K- .ihio to arrive .n the true si.ite 
 of the business as uill he slunvii. 
 
 AsiKKl.MSIS,. IHI lOMMllON OI lllh IllslMss, 
 
 1st. lake an liuentorv of the Stoek-in-tr.ule, lUlue l"iirnili,re. Ilorso and Wa-on ete.,i!nd 
 enter these in the Imeiitory or .Sioek Hook. 
 
 -■nu. Kroni the Cash Hook, a-eertain the amount o( e.ish oi h.iiul and from the liill l!o 'k, i 
 notes on hand, and oiilslandini,' respectivelv . 
 
 .ird. lixaniine ihe l.edj;er and a-cerlain llu- ImI.,,uv oI ^ .u h .ummiiI. Dehil h.ilanees are 
 Kesourees, credit balances .ire Liabilities. 
 
 4lh. Lastly, ascrtain il there are any claims aii.iinsi v ou which do not .ippear in vour hooks, such 
 as rent due and unpaid, iiHeresl accrued on notes outstandinj,', wa.ijes due etc., these wouid 
 find a place amoii),' the Liabilities, It there are claims in y our favor such .is unexpired insurance, 
 prcpaiil rent, and interest accruril on notes in h.iiul, these would he Uesources. 
 
 The net worlh or the net insolvency of a concern is to.uul hv Likin- the difference between the 
 resources and Ihe liabilities. If the resources are the (greater, the difference is the net worth or net 
 capital at closing'. If the liabilities are the ^rreater. the dilfereiKe is the net insoKency at closini,'. 
 
 The nel ),Min or los> i- found hy comp.uini,- the ne' credit of the t:ipit:il A>.ounl, with 1 lie nel 
 Hi>rlh at ihe cU's • of the \e.ir or of ihe parlieul.ir period 
 
CANADIAN STANDAHI) li(X)KKPF.HINO. 
 
 Ill 
 
 SIMIMIM i>l KKSOIKIKS W 1. I I \ |U I.ITIKS- m x, , , , ,.mk^ 
 
 Ki'soiirikH. I.iahiliiics. 
 
 I i>'"i lincnl,ir\ Itook 
 
 IriMM I .inIi Hook 
 I'r.nn Mill Hook 
 
 liroiiTK-s valiifd ,i 
 Kiiriiitiiro and >.,''. 
 Ilorso and \\a^;,.|i valiiid ..I 
 Kiiii pn-paid ; wevks 
 lash as per (.ash lii.ok 
 N'o ru>tcs i>ii ham! .,s pn liill |l,. k 
 Molsons Hank 
 t harli's WcNi .lu,^ 
 Mrs. |. Th .mas owi. 
 I- red 1. 01' 
 lli-nr\ WilU 
 
 liiik- \ I'l... my iiuU'ht-dnvss 
 W'm. Hmwi owes 
 I. Uhiio 
 ,|. S. llroH II •• 
 J. Ilickvy 
 (•'rod. Junes •• 
 
 MifferaKO bclwocnthe Rcs.nir.es and iho l.iahil- 
 ities IS J. (iil^.,- ,„., ^^„r^h at vl... 
 period 
 
 ini; ol 
 
 ,1. liilos iinosU-d Sepl. i J4Siii«. 
 
 I'riiatiai.t.(si;e l.cd),'er) "ii.tKi 
 net tredit 
 
 I'll worth al ilosjni,' 
 net f,'alii 
 
 4<.!4.i>i <<> 
 -'457 "5 
 
 't.s'i 
 
 
 J<m 
 
 iHJ 
 
 '4.S 
 
 (HI 
 
 .?7 
 
 .W 
 
 S" 
 
 <H> 
 
 iirN I.N 
 
 .» 
 
 .Vi 
 
 J 
 
 54 
 
 5 
 
 75 
 
 -('> 
 
 IN) 
 
 .U 
 
 45 
 
 m 
 
 IKl 
 
 1 
 
 "5 
 
 •St» 65 
 
 M..U.' ., .loiirnal .,„r, .,„„„ |. „„ , „,^ ^^,„ ^,„, ^ , _^^^^ ^ ^..^^^. ^^^.^^^^^ 
 
 "7""" '"" ' ■''"^" •'^""""' ^' "- ^ -'P-'' --'"- - shown, and hrin, down .he balance read. 
 
 '; r ' "■ '^"'"- "'^ "•"" "^'' ' "'■" '' ' • ^ '^- "• - '--«"• ^'-"- The 
 
 hooks ar.. now ready lo K- .ominued hy Siiiyl.. l-mry. 
 
 . J:::""""'' ■ ^"'^ ^'^ • >-"- - '"-'- -"^ - ^^ •>- n>n.h,e Mury. and 
 
 Cm w.I- ikom SiN.a.i.; Kmk. ,0 Doi 1: 
 
 1:1 I l:\nn. 
 
 li.e hrs, s,.p taken ,0 wlee, the change, after ail the ,iii. has „.. ,,, ,. „ „„,^. ,„ ,, 
 
 S-atemeiU o, Kesourees and Liabilities from which the ^ain or loss Is as.viuined. , ,„s .lone . ,vd„ 
 
 T '' "'"' "'"' "" ^"'" '■'" """ "'"■ "'^' '''- -'^ '■''-• P-rne,o,'s ac.oun, ..nd „i,i„^ 
 
 dow n ihe net wurlh. '"^ 
 
 1" .. Sni.le Kniry Ledger onK personal aeeoiiiUs are opened. \\V now ,.„,.. .,„.., ;„ „„ 
 .lournal Irom the Slalement of Kesourees and l.iabillil... .,. .1, ;.. .,.,„.,,,,.. . 
 
 "" "•'"'■ ■'' ^'^^ " -n— i.'^ :. resource, and crediting, e.u-h „o„-pc,so„.d ,.,„„', 
 
 repi-escntn,, a li.Hili,,. Thes. en.nes are posted and ., I „al ral.inee, aUeru.iid ,„ken. 
 
•»* CANADIAN STANUAKI) HlX)KKHWIN<i. 
 KMKIho M\l>> l\ lilt' Jul KWI r.> tuf.i nil ,ii.v .,.. V,, 
 
 MiNc. 
 
 In j;n<icrus on h.iiul 
 Ortiic Kiiriiittire 
 
 I'l" anioiint ptr iiucnloi) 
 llnr-.o .md W.if^oii 
 
 r.> aniotiiit per iiivciitorv 
 Koi.l 
 
 It' :iin>niiit prcp.iiJ 
 (.'ash 
 
 1 1< .iiiuiiMit iMi haiul 
 
 Dr. 
 I>r. 
 Hr. 
 Dr. 
 Dr. 
 
 <»5<» ** 
 
 US ■«> 
 
 .17 S" 
 
 5" '<" 
 
 When I'penin),' the ahti\c aaounlt k^^' MJm-. toic-halt 
 and all other aiiiiunls oiii'-i)uarUT pa^-e. Il there were in 
 the Statement notes on hand, .ic.d oiitstandinf.-. make Hills 
 
 Kee. I>r., To amount k^i\ hand, and Hills I'.n i i lu ^im ,i 
 
 oiit^laiuhn^. 
 
 \\f no» ni\e a seeond lorni ot ehanKinj; entry and one uhieh linds muvli lavor uith 
 aiioiintanls. 
 
 K\tH\ TO I iiAM.K liiF nooks mi)M Si\i,i 1 ro Doi in i ICmkv. 
 
 NIdse. 
 
 Olfiie Kiirniliire 
 Horse and \\ aj;on 
 Kent 
 fash 
 Hank 
 
 V.iis. ReceiNable 
 lo \ect. I'av. 
 I. tiiles ■ 
 
 As per Stock sheets 
 As per Inxentory 
 As per Inxentorv 
 Amount prepaid 
 Oi\ hand 
 Oi\ deposit 
 As per l.eil^jer 
 As per l.e<.li;er 
 I'r.s. Worth 
 
 'I.V( 
 
 Nil 
 
 
 
 JOO 
 
 IKl 
 
 
 
 145 
 
 (M) 
 
 
 
 .'7 
 
 5' ' 
 
 
 
 S" 
 
 <»> 
 
 
 
 i7« 
 
 (.K 
 
 
 
 >'\ 
 
 US 
 
 
 
 
 
 -• -■> 1 
 
 (W) 
 
 
 
 -437 
 
 "5 
 
 liMi 
 
 "S 
 
 JI1.SII 
 
 "5 
 
 All '111- Ki«.mr.i.- .uxl l.i.iliililii's an- tnkrn In.iH thi' -l.itiim-m. ami 
 Ihi".- th.it ,lr> 'lln.iily ,„ //„ /,,/;;., lU" . Ins k.d '.rl. ll,,- i.ii,i,„..l. r I»iiil' 
 |> i-ti.l .iikI .1 tii.il l,.i|.in, ,• luUtii 
 
 I>R. 
 
 Sep. 
 
 lo |.t.ilesl'ri\. A I 
 •■ \\l Uorth'rcd 
 
 111 Uii.K- siNi.i 1 i;mk>. 
 
 J. liM.Ks (l.ipiial). 
 
 -•4.s7 
 
 "I 
 S.p. 
 
 I>v InvesinUTiI 
 ■■' I. ..in 
 
 li\ N\l Worili 
 
 -4.V> ' 
 
 I.S (,; 
 
 .•,I..S ,,- 
 
CANADIAN blANlMKI) H()w.-;Khtl'l.N<; 
 Mdi.miso Hank. 
 
 
 I 1 1' Ji'posit 
 
 " " |H,v»i-d'.Jolin\ 
 note 
 
 
 In tialaiii'i- 
 
 I. (lilt 
 
 ||H> 
 
 I ll> i'hi'i)iic X>>. I 
 
 ll.iliiiii'i- (ri'il) 
 
 lU 
 
 
 v 
 
 
 
 lo 
 
 
 
 «XJ 
 
 SO 
 
 
 H 
 
 S" 
 
 
 ii» 
 
 Kl 
 
 ") 
 
 117M 
 
 l>M 
 
 
 I..l;,m..K 
 
 Mk>. J. TiiOMVs. im. JaL-kM.n Si. Iv 
 
 ^'P- ( !'.> i-.isli 
 
 I'l — 
 S..p. 
 
 (Iliini/iil turm). 
 
 I Ih. Tc.i .^o, I bus. 
 
 I\>lalivs .45. 
 -* bus. I'lMnaliii's 
 
 ■ ^<', .i IkIs. t^ib- 
 
 -• lbs. liulliT .511 
 I I tin Musiiiiil . 1(1. 
 - *.-.i!i SaJiMiiu, I ^. 
 -' lbs. Kiic. lo.j lbs. 
 Raisins . ;(i. 
 
 Iki i>. I.kk. i;,. |..vk Si. 
 
 Dk 
 
 Sep. i> r,< ^'ri'i-vrios 
 
 liir Is. |'Kr\ Ml \ii,>l NT. 
 
 Kl 
 Svp. 
 
 I'v I iiiKs I'.ip, 
 
 I I 
 I I 
 
 I 1..- tolU.uin^ .uvounts arc op.-iu-J a, llu' liino of chau-iu:,' the books to double .,„,v 
 
 Mnsr. 
 
 •Sep, 
 
 lo yroierios 011 
 lianil 
 
 <l.si( Si) 
 
 Oi t u |. I I K\ 
 
 "••ep. I. I o .im'l |- 
 
 'Or m\ I \ 
 
114 
 
 Hi 
 
 Kl 
 Sop. 
 
 CANADIAN .STANr)AKI) BOOKKhKPlN(;. 
 
 I't 
 Sep 
 
 ■iMi I pir iii\ 'I'l 
 
 'I pi\-p;iiil 
 
 I >' .iin'l ,>n li.cMil 
 
 I 15 
 
 Ki' 
 
 t' \-ii. 
 
 i:i s|\|,,ss IK.WsVc I IONS I (IK ., |.|| \||;| |, 
 
 1*7;: ' ;"^' ■ l"T''- '■"'' ""^ '^'""'''^ "'"> '""•"• ^^-1- '"•"!<. "ill lHH.k :„ul I ..l..r 
 
 .1. Inks .oMiiiukx iIk' InisitKss, ailiiiitliii.' IS ivirtM ., \I .■ 1 1 . "u i,i.u),,r. 
 
 , ■'";'■, ' ^'" '" "•"^" -^ ^ ' ^— " -• "air.iK-s,. ,4„ lbs. ^•. ... •.•.,., „ „,, ' 
 
 " ;''''i; r i'"VTr ;" ^'>^^^"^p->^''"^' ^" "k. mois.,. .!.„k „, ,„n :,- ,hvou,u 
 
 i ..sh s.,les .^.s.,,,, I. ,,,,^,,, ,„,, i-,,^,^,^,^ ^^.^,^_ ,_,_^^. ^^ _.^| _|^^.^ _^^^^^^^^^^ 
 
 ortUr HliK-h Hi- h.'IJ Cash siilos $,,.S, ' .1- ■ • i'^^' «" ■> 
 
 II llu' K-ll>.«iMi; onkrs ,ni ;uvonnt \y,rc lillcj lo-iLn 
 
 Ml- ,|. riioinas, M, Ihs. (Iran. Sin,'ar .ii 
 
 ,,11 ,■ '"-" VrP^-.i' -t.^. *'''^^"' n^.vitK'nlanorJcron I. \\|,iu. Diind-.s 
 
 I (,<).< N ) 
 I ^i* ,.(K1 
 
 l\\ I N I OkllS. 
 • iroci.ics valuicl .It 
 Office furniture \Koiih 
 Horses and \Va>c«ns 
 
 Rent pr. nald .. vm^I^s 
 
 N-.«n «ill now n,a.e out a Stat. , U .-s : ,.i. ,.., and o, ^^^s and Un„s. 
 
 K s ,1,. I -ss and l..„n a..o„„,s and apponion ,1„ loss, a ,1,. K.sou,v. and l.ia„i„,. aooo.n.ts 
 
 ■ rid hi,n- down tin- halanoi-. ■ 
 
 Sir.PM,;, K Kks, ,,,s. Vonr s.a.on,., :s and 1 ks should show ,h. .oKo.in. : 
 
 f.^lsl J., 
 
 K*.'sourocs 
 
 l.iahilitivs 
 
 |. (iiles I loss 
 
 M. Cirahani's ■ loss 
 
 J. liili-s' prosi-ni uorlh 
 
 .M. (iraham's •• 
 
 J71 0<) 
 '7 .S' 
 17 .i" 
 
 -4+" i.i 
 
CANADIAN SrAN[)AKl) BOOKKKKI'ING. 
 
 its 
 
 (.■>i'r\rN.. \ \iii 
 
 "" ' '" '''""^^ !■'■ Sl\,.||. I-Ml;, ,|(.1\I firi.; U1|I>>UIS,, Mmimim ,,i 
 
 J. Win 1 1 ■•> Hi -IMS-. 
 
 I'.'l"lili^-: \. ll..pni-"MO„;,c.-'l. ■t,,;;.^.,; 1.. Crooks o„.,c.-l,S-(.'7o": H- I'.a , SS;5.,h.. 
 
 j. Will IK 
 
 H> llic ti'llowiii;.; '\osoiirii-s: 
 I .i-h on h.iinl 
 \KI-v. 
 
 \\ . M.nison on ;R\'t 
 N'otfs ini li.iMil 
 
 IVposit ill liaiik ol (.omiiKriv 
 l\i;il l-Nlati' inM.iilor\ 
 
 Cr. 
 
 5' 1 4 '"' 
 
 4 -•Hi 1 ( x ) 
 
 It )K< ) t Kj 
 
 'M|IU INI 
 
 j. Whim 
 
 I o till- lolKniiiiy l.i.ibilitics 
 A. ILippison on nv.c't 
 I., (.rooks 
 NoIi.'s oulsi.inilni" 
 
 Dr. 
 
 177 .V) 
 
 l"7 .S" 
 
 .S7.S CH, 
 
 14'HI 
 
 U. M\\soN 
 
 I o li.ikiiK'i- tliK' on aci-'l 
 
 Dr. 
 
 I! \\K 01 tOMMI Kl I 
 
 1 1' .mioiini on ik—io-ii 
 
 Dr. 
 
 4 J.S t ( M ) 
 
 A. llMM'lsO\ 
 
 1!> h;!!^!!!!.' iliii.' on :kl'i 
 
 fr. 
 
 I.. (.k.UlKs 
 
 Hy hal iiK\' ilnc on aio't 
 \ll items .illi'diiit; Miixili.irv hool. 
 
 ks are iiou I'lilcri-ik 
 
 er. 
 
 4"7 .i' 
 
 iusi\i:ss ik\\.s\^ iio\ I 01-: si\(,i |. i:\iKN, si.i . 
 
 Hooks to Iv used ; O.J.r Hook, journ,,l, (.-..si, |!ook, l!,ll Ik.ok anU \.,-,\^cr. 
 
 <S,>ul.n,,.on.„K.KvsonSop,. ,3, k.t,nU,ro«vv linsni.ss at the corner o. J.un.s .uui |a.kson 
 Streets. Icasinj,. ,l,e premtses tVo„, .Moore and Davis .„ a yearly rent.,1 of .f4.So..«,. pavahle n.onlhh 
 n, advaiK-e. I he lollowinK Kcsonrees and Liabilities represent the net north of Student at eomnience- 
 mem. Cash on h.uul, .ji, .y,o.,K,, .MJ-e. |,er nuenlory, $4.h..cx,, Note on hand. S..h,..,o )as ]..„,. 
 oues on acct., Siy.v.M, Deposit in Ontario Hank. $..,S.;.,h,, f.spense inventorv, coal on h.n'.d .f ,' ■ „o 
 Note in lavor of J. West, dated AukuM ..S, i„c,r, at 1. months, lor 8i4M.cK.. Owe j. W hite on ,icct 
 
116 
 
 CANADIAN .STANDAKD HOOKKKEPlNc;. 
 
 I'ip>i-.|in|. f J,.-, ,,.,», ,„ ,(,^. ^) 
 
 ; ""'•^ ^^•"' '"■ -'"- P-- ^'-H-- f .■•-. ••,.id .ash ,.„- ... ... h..U, f ,..K.. ,• ..,h, .„ 
 
 ;*:':;:" ^ ^ " ^'"- '■--' ^-^^ ^ '^'^'^- -^'- -.... ,. ,.., .„ ,. ,„„ ., ;;:,:; 
 
 N>... a , . „ Okv.. .., , ,... , , r.UU: a, .,., . ,k. T.i a, ,... ,;;,,„: 
 
 Ro..\u i-vl Hi las. K'iK's. $i(xi.<Hi on acvt I'li.M \V 1,;. . <- 
 
 / >na..t. I aul J. U |„K. s,,o.,KM.M acvt. I Vposiud in l1,„ario 
 
 l>ank ?7.s.ch>. I ash sales, .^ii.S.;,,. 
 
 . 7. . Vlivcvd ,lw lollowi,,^ pa,d orders ,o.da> „.. p„, i„ ,„. ,;„ wi,l, „,. ....,, .,,es : , ,< „ 
 
 ■^^ ^"7" "'■• ' ■ """'''' ^" ^^■- ^ '-^- ''-'■"- ■■' ^'-So. U-. Wallac, ,S Hav S,. V ' 
 
 ^1.1,'ar al 5.-. , i lb. 'IVa at pv. ' "^ 
 
 '^- '"^;;: Y' ","^ ^;'"''^"' "■"'^' ••■ " -■>■ •'--'ri...„„da...d .n,„. ,;, „„ , ,_ . 
 
 
 I'-r |,5..«,. Sold \V,„. (ieor^^e. D.uulas. . ,n,ilv s„pplv ol -ro t' ' ■ 
 
 ,, . ■ ■ ^"IT'.> '" i;ro<.erics aiiioiiiiiniM to * •: 
 
 K.•>vl^.•d ,„ pay„UM„ |,is „oU. at ,-,.. da>s in s.-tlkMn.-nt. 
 
 " "^'rT' ';?•'":• ;--'-l-i-l"-ii"«P- l-s,,,...,. K..ei.edo, M,. \.Snld.roas„ 
 
 . ...V Uocenodo, .las. Jones IU3..X,. Paid for postage s,.n„ps +,.,. ,, I'aid *„«,,«, per 
 ^IK-Liue on nole. r.nor |. \\\s|. ' ' 
 
 - --'''/■ Horse>. Stone, C>eek,,an,iKsnpp,vo,.rocer,es,,.ake on, order an, „,n.,o^,..«, 
 
 Ke.eiNed ^^.,., eash. put in till, l>.,l,MKe to remain on aceo.nil. 
 
 >S. Paid hattran, A Co., el.e.|ue lor invoiee o, ,1,. ,3,1, i,,.,. ,,., . „^.,. ^,^.,„ ^,,^^^,^,,,,_ 
 
 .S. riK. tollowin:, orders on account were delivered ro-d.n : I). n,„de„e. • IK I,. „ ,„ • . „ 
 
 H.nter a, .5.-.. 5 do. ,C,,s at „e. J. ,1, , , |.„.. ,, ^., ^, ,,, ,, „2::,,; 
 
 '"• ''■"■'■ ''"'"' • '=^^"'"^^"'^' '-'"^ -^1''^'^ •"■ ^— - ■-un.in^ to $,,..x,. K...,„,j ,„ 
 
 P^n.nen, n,, no,e tr.n.slerred In J. West. |,..,„„,.. „ ,„„, „ ^.^.^.^,,„„ 
 
 ^-ve nu note a- „ d.ns date in settlement of |t,.„ran, A C'o's aeeonnt. Tasl, ...les U ^ ,„ 
 
 -. I. .-s.,p.ndt„el,a,aneeof|,i.aeeonn,. P.ud cash ,0 the elerk ,H.,. ,. u Irew.Hn.Mhe 
 
 1-n^Wpr.ate use .;,.,.,. Cash sales.,, I'aid J. White the Kd -e of his aee ,; 
 
 l^\ I.N i OKIi:s. 
 
 firocerie.s 
 
 i, .-- - , 
 Ciial. 5ii«.()i,. , tamps, soc •-'■-' .s-t 
 
 Rent prepaid '"■^" 
 
 - - l-Mk ""-liallp.,^., ;,l| Other aeeounts one., n.,r.erp;,;;ee.u-h '" "" 
 It'eslil., : I'.ish on h.nul 
 
 I^esi»in\-es 
 
 l.iahiliii^s 
 
 Student's uorlh at elosiiu; 
 Student's lu'i j^,,!,. 
 
 .s I I ■ ' '7 
 
 11.1.5 
 
 -•,;7'i-iN 
 
 JJ. is 
 
 After eompietin, the work tor Set ., wu. «,l, take the necessary steps to ehan«e the Us , 
 
 Oouhie hutry lollowm, the Instructions «iven In ,he preeedii,,. set. ' 
 
 I 
 
 i 
 
 I 
 
 I. 
 
CANADIAN STANUAKI) KOOKKHhHlNG. 1,7 
 
 K.M„s „r U,s..s. IVp^siu.U f ,. rr.raiJ not. l;uor o. Ila/cll .V Son p.r cheque, 
 
 UiNco,,,,, oil .3e. Keeeu e,J . Iu>|,k >-„ l!.,„k of Mont.cal from |. Williams to balance his 
 aeeoiint 10 Jat^. 
 
 il i.sc. 
 
 The lollo«iM« orders onaaoun. were JelivereJ Uwlu : IV MMrJette. ; Ih. ch.v.e a 
 
 ' Ih. Pepper 4..e.. , .aek Salt ,„e.. |. |i„rns, . 11,.. IfatUr a, .,k-., , tin Sahnon , ,e 
 -• do/. |-,y^> al I ,e.. I lb. Tea ,,v. 
 
 -■(■ 
 
 niseoiinteJ at the Mairk, W. („or-e\ 1, .1 n, , . 1 . 1 
 
 ''" P""^^ds T-M-S" placed to our credit. C'asli 
 s.de> is-i.:;..:;.). 
 
 We have d.. ided ,0 eondue, our bus.ne , a strictly cash has,,. Cash sales to-day S;..„j. 
 
 Hou.yhi ., „cu .,,,,-1, of j,.r,.ceries (or cash .4,,,,».. 
 
 I), 'iurdette paid his acct. ol $;..3. J. ,,„,„. ,,.,,, ,,;, ^,,^.,„„„ ■„ ,.^,|, ^,^^^,_ ^^^,^,^ ^__ 
 
 l-.ud c^erU tor services ^S. Kach partner withdreu tor private- use $.s -sh. Deposited 
 all cash .f.^47.J7 in Hank. 
 
 l\\i:\ rOKIKS. 
 
 Aid-.: ,„ arrivin, at the -nto,. s.dcr the sales ,0 have been ntade at a uuitorn, pro.it 
 
 ol .'5 per lent. ' 
 
 Kvpense : t\,al on h.and 1^5. Kent prepaid .f.-o. 
 
 l-lose .he Ledger. .n,d hand .dl books and statenuMUs ,0 ,he teacher for c.annnation. 
 
 Results : l^nt.trio H.uik bal.nivc 
 
 Resiiin\\-s 
 
 Net li.iin 
 
 .Student's Net Woilii 
 
 \. Hrisco's 
 
 r,i"7'i-"4 
 
 .!.st"..-,N 
 
 -■.!-M.I>:i 
 I I 7N. 7 : 
 
t 
 

 NcccplaiK'o 
 
 \iiOunts slunviiii,' l.o>sc> .uul li.Miis 
 
 iM)i:\ 
 
 I 
 
 '■-' IntiTi'st iniil Discount dofiiK'il «ilh i'\i-rii-.ts 
 
 "'.! Interest, k't,Ml riito of . 
 
 17. -o liu\i\li>ry. ho« foiiml 
 
 5 lnv<ii»i.' Hook iloliiK-il uitli ix.impk- 
 
 '>'! Iiuoii-i.' ol SliipuK'iiI 
 
 Si 
 
 H 
 
 li.ll.llUi' SlK'els. 
 
 44 
 
 liills, form of 
 I'ookki-epiiii,' ili'liinil 
 I'.ail IVhis 
 
 -'5' -"'• ,i4. i5' ."'■*^. .;'!. \7' 4''^ .loiiriiMli/liii; ilefiiuJ 
 
 IviliMUV Shcot eXL-r,isev ,„, -„ |o„ni.,l, for.ns ol 
 
 I'icrik AiLOimt in iIk- l.i-ili,'i.i 
 li.iiik Onill 
 
 iiill Hooks, use, ;iiul lorrii ol -- l.t-Jf^cr dcriiKi,! 
 
 liiils ray;ihk', Ai-coiiiit lU'tinod with exiTi. iscs. .■_• '■'■■ilf,'er, forms ot, oriliiiary 1 -•. 1 7. |X, lu.jX. .mi, ;o, ;c 
 
 Hills Reci-iv.ibk-, Aic't iloliiK'il with i-xcrt-ises. jj I.viIk^t i-'losin),' jm, j;, jS 
 
 , , ,", l.iabililv ik'tiiK-d 
 
 Loss .iiiil liain Xccouiils. , v.unplfs ,i|, S. 1^. 1 -. j| 
 
 ^7 n 
 
 Mcilll.llKlise AciOliill ik'fllK'll « illl exercises S 
 
 V N 
 
 Wt liisoKiiuy tU'liiuil I,, 
 
 ^ ' ' Noll' forms > , ,, 
 
 ■Si --•-,! 
 
 iij O 
 
 ,!4 l^pfiiini,' Doiihk- I'.iiUy Ho.'ks u iilwxcrcises ^.. 
 5S OnliT for )4;ooils 
 III. JO ttnli'i JHH'k 
 I. -'7, -'S 
 
 (. ipital Account cUfincil uiili exercises 
 
 Cash Account ilelineil with exercises 
 
 fash Hook, iisj .iinl f.Miii ol 
 
 t'ash Discoiinis 
 
 (.■h.iii^'ini; .Sinf;le to Double Kiilr\ 
 
 t.heckiiii^'- the posting; 
 
 llieck ileliiieil .iiul form ol 
 
 I losin:; ihe l,o-s .iiul ll.nn Accounts 
 
 I. iosilli; ihc l.cJt;,, . 
 
 (.'ommission Hiisiness 
 
 
 P 
 
 ronsif,rnment Accounts Jcfineil uith exercises ,,.s IVisonal Accounts aelincJ with exercises 
 
 I .Misli^niment l.edj,'ei 
 
 C'usiomers' I.edyer delineil with exainpK 
 
 D 
 
 Hay Hook defined ... 
 Hebit and fredil defined 
 Doubtl'ul .\ccouiits 
 Uoiibk- l-:nti-\ defined . 
 I 'rails defined and li'rni of. 
 
 r- 
 
 la r.>t . ii Trial Halances 
 lixercis.. s in Halancc Sheets 
 
 l^xpense .\ccoiiiiI defined uilh exercises 
 Kxpress Moiie\ i.lulLr 
 
 . I,, J rosiini; 
 
 .S,| rreseilt \\ orlll Jelined 
 
 I'roprietor's .\c, ouni defined uilii exercises 
 
 I'lm ision f^^r li.ul I'ch's 
 
 .s Post Ollice .\lone\ Oidi. 
 
 .s I'm chase Hook deluud uiili cx.unple . . . 
 .S~ 
 
 s « 
 
 I, J Ive.d list,, 1^. Account defniCLl u it li exercises 
 
 Keceii ill},' Hook 
 
 Resource defined 
 • ■ .V? Ixuliiit; an .\ccount 
 40, 51. 
 
 ■4 
 
 S 
 
 h'undanu-nl.d priiuiples o\' Double l'!ii!r\ 
 
 H 
 
 (K» Sales Inuik, foi ni of 
 Shippinj,' Husiness 
 Siii!,'lc luury 
 I. Si, Item, ut ol KescV and I. tab's Sin-lc f:nir\ 
 
 loll 
 
 1 I I 
 
 llou to find Ihc (,ain 01 Los, on .Merchandise .. Trial Hal.ince defined. 
 
 : III! i 
 
 1