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MESCALL'S 
 
 Model D. E. Book-keeper 
 
 — AND — 
 
 OFFICE GUIDE. 
 
 SAID 
 
 ily Experts in Book-keeping to be the finest Work ever Published. 
 
 The classification of the Personal and Real a/cs must strongly 
 commend it to the approval of every thorough book-keeper. 
 
 Introducing and illustrating as it does the uses of the various 
 Hooks, Invoice, Sales or Day-book, Journal, Cash, Dill-book, 
 Receivable and Payable, the departmental system, showing how 
 to open and close a set of books, Journali/.mg, Posting, the man- 
 ner of closing the various a/cs dispersed throughout tlie Ledger, 
 the taking of Stock, (Balance Sheet, showirm ti^.e Trial I'lalance, 
 (loods unsold. Profit and Loss a/c, Capital a/c witn the lotui 
 Assets and Liabilities all on one s-heet), the closing of the Profit 
 and Loss and Partnership a/cs, what a HaUince and a Trial Hal- 
 ance are. Rendering of Statements, cVc, exhibiting at a glance a 
 variety of the best forms and methods. 
 
 Introducmg the special column system in many of the books, 
 details and complicated business transactions reciuirmg many 
 years experience to acquire and become acquainted with, can be 
 seen here instantly. 
 
 Making you thoroughly competent to take charge of any set of 
 bonks and keep them m the most aj^proved and correct manner. 
 A perusal of this work relieves from much anxiety, giving you an 
 assurance and confidence that you are at home in your work. 
 Calm, CoUected, Capable ; giving you also an experience worth 
 many years practice without its inevitable perplexities. Do not 
 be guilty of neglecting so imperative a duty to yourself of procur- 
 ing a copy at once, it will repay you an hundred fold in being the 
 means of securing for you a much better and more desirable 
 position than you now fill. 
 
 Yours respectfully, 
 
 J. M ESC ALL. 
 
BOOK-KEEPING 
 
 nv — 
 
 DOUBLE ENTRY, 
 
 — V.ITH — 
 
 AN APl'EXUIX CONTAINING INSTRTCTIONS ON THE 
 
 AVERAGING OF ACS; ALSO l.X I'LANATIONS OF 
 
 MERCANTILE TER>LS AND IRANSACTIONS. 
 
 - DY — 
 
 JOHN MESCALL 
 
 MANY YEARS (JOl'N 1 INi; IKU SK M.\NAi;i.K lOAi'i'2. 
 
 IWhDDl-.I.I. 
 
 :ON AN I' 
 
 TORONTO : 
 COPP. CLARK & CO, PlBLISHEIi.^ FRONT STRETT WEST. 
 
 Mfty be bad of all BookicilerB iu Cauada und tl.e UdUccI State . 
 
RULED SETS 
 
 or 
 
 FOOLSCAP PAPER BOOKS, 
 
 PAPER COVERS, 
 
 SPFriM.l.Y PREPARED AND ADAPTED lO THIS WORK, 
 
 CAN UK HAD OK 
 
 J. M ESC ALL, 
 
 69 Sullivan Street, 
 
 TORONTO. 
 
 Entered according to Act of Parliament of the Dominion of Canada, ijv 
 the year 1885, by John Mkscall, Toronto, Ontario, in the 
 Oiitice of the Minister of Agriculture. 
 
CONTENTS. 
 
 I).\\ liOOK . . . . 
 InVOICK HCHIK. 
 
 (l.\<\\ HoriK.. . . 
 Bii I, lk)OK . . . . 
 l.Kn(;KR 
 
 I 'or HI. K ICntkv 
 
 I'ngo. 
 
 4 
 
 • 5 
 
 5 
 
 5 
 6 
 
 Pcsiin- the Day Book, Invouc Hook, Cash Hook and iiill 
 
 *'""1< lO t.) 24 
 
 balancing the Ix-'dgcr _,j. 
 
 'I'aking Stock " ' ' ^6 
 
 Profit iV Loss 
 
 Balance Sheet 
 
 Private Account ^H 
 
 -7 
 27 
 
 TrANSACIIONS and IkoKS OK HAMILTON \- HoVI), ffOm 3I. 
 
 Day Bo(*K. 
 Invoick-Book. 
 Cash- Hook. 
 Hii.L Hook. 
 
 Warkhousk Hook. 
 Stock Hook. 
 I.eik;i:r. 
 Account Book. 
 
 Apflndix -Containing • 
 
 Meicantile Terms, &'c g2 
 
 Average of Accounts .....!..'. 86 
 
NOTICE. 
 
 Not\vitli8tnn.lin<r tlu' many puMications on bookkt'opin-^^ 
 it is a lainoiitablo tact that f.'W it* any liav(.' cmanatiMl t'roiii 
 practical Im.sitie.ss expt.'ri»'iic<\ The pres.-nt work will l)e 
 founJ an indispmsal)!.' ai<l to the accountant, merchant, 
 mainifacturer, storrki-eper, pi-ot'essionai man, mechanic, 
 fai-mer, students of co;nimercial eollei,^es, &c., school l)oys 
 and niils whose minds naturally incline to business interest, 
 and consider it amusement rather than a task. 
 
 In this work simplicity is tht^ object aiui'MJ at and every- 
 tliing unnecessary in the system ;t' keeping; accounts has 
 been carefully avoided, the principles of bookkeepini^^ beini,^ 
 Hhown, not by abstract rules, but by examples of the vari- 
 ous trans.ictions conunon in actual business in our best 
 regulated and most successful bouses. 
 
 Tlie work comprises ])ookkeepinir by double entry with 
 nistructions on the averaging of accounts, as also an ap- 
 pendix nivino explanations of mercantile terms and trans- 
 actions. 
 
 An.i is resp.ctfuUy presented to the public with a 
 crHifidonce, that it will supply a long felt want . 
 
BOOK KEtJ'lNO. 
 
 01 
 
 of 
 
 Th 
 COIIIJ 
 
 lint 
 
 BOOK-KEEPING. 
 
 Bookk..,.,,ino istlKMvc<.nliM^an.U.lassilVin,ra m.^ 
 nul..HMans .In, y transactions, an.l k^.ph.IlT ™ 
 
 K' property or capital ,,t' persons in l-usin.ss ...av be 
 )ris(.(l un.lor the tollowing lU.Is ' 
 
 Ist. Stock in t.rmlc. .^oo.ls warehouses, uiachinery, .hip. 
 ^^V.'.einplMV.Ml u. thebu.sine..s. ^> -'"PV 
 
 L'n<l. .Accounts or dv\>ts. 
 •Srd. Bills 
 4tli. Oxsli 
 
 « 
 
 A n.erchant's hook ou-ht to shoxv clearly th.' wlu.l 
 ... t''"i" 'i* - <^»r >vnat It IS coniDosjM mwl o... *i. 
 
 rtuiount of liis (leht 
 
 composed, and al.^o tht 
 
 The f.. II 
 
 () 
 
 will-- are the most 
 
 -Uay |}<,ok for Goods sold 
 
 important hooks used- 
 
 I 
 
 C'asl 
 
 n voice 
 
 on Credit. 
 
 1 
 
 <i u 
 
 Hill 
 
 Stock " To Contain tl 
 
 h(ai;,dlt 
 
 Casji received and paid. 
 Hiscount receive.l and allowed 
 Bills receivahle and payahle 
 
 Ledtje.r 
 The follovvinif 
 
 Cent 
 
 inventory (.f the stock at 
 thr tim.-ot haiancino the hooks 
 '1111 an abstract of the other books 
 
 r are a 
 
 l.'^o In use ! — 
 
 the 1 
 
 Memorantluin Book. 
 Letter 
 
 arious other books are used ac'ordin<r to th 
 
 'usmess 
 
 e nature of 
 
BOOK KK KIM NO. 
 
 DAY-IHM)K. 
 
 Purpos*' of. to keep a (hiily »u'(niU it of all ^oo<l.s soj«l on 
 crt'«Iit. WIk'II h iiuTclinnt sells ^o«>»ls on crtMlit, brfoiv 
 somlinj; tln'in out In* outers in his I)av P>ook the names antl 
 a«MresseH of the persons to whom sol<i. with a desenption 
 of the ^'oods and their piiees, as also any other char;^«'s. 
 The particulars of the «'ntries are lillei) in the inner monty 
 columns ; the sums total in the outer. Wholesale houses 
 enter the terms, mode of conveyance and .salesman's name. 
 
 INVolCK-nooK. 
 Is \ised for ke<'pin<r un account of all jjj(K)ds hou^jht t)U 
 credit, ,so cji '(m1 hecause the entries in it are co])ied from 
 the Invoices usually .sent by post or with the ;;ood.s. When 
 i^oods are bought an<l received the names and addresses of 
 the persons from whom bou;,dit and the am<auit are entered. 
 Instead of copyiiiLT the Invoices it is moie convenient to 
 enter the amount only, the Invoices bein;.; preserved for 
 future reftsrence if nece.s.sarv. 'i'hev mav be kept in a book 
 alphabetically arran;i;ed or foldecl, havinj^^ the name, date 
 and anjount marke<l on each ; or better still, the Invoiee 
 Book ('utries mav be numberecl, commencini' at No. 1 . ;i 
 correftpondini;- nundier lu'ine- ])ut on the outsiile of the \n- 
 voice when folded and placed away Veekly, monthly, or 
 banded together in parcels of 100 each. 
 
 cAsii-nooK. 
 Contains an account of all the cash you receiv*' and pay 
 away and of the discount allowed by and to you, two pajjes 
 or nior«\ jis seen at pages <S(i and H7, being rt'<]uired for the 
 entries; the Dr. or left hand sides for enterinj; the cash 
 vou n'ceive and the discount allowed by you ; the Cr. or 
 right hand page for the cash you pay away and the dis- 
 count aii«)wed to you. If each paufe is ruled only with 
 double money cohunns the inner colunui is for the discount, 
 the outer for the cash, the nature of each transaction l>eing 
 distinctly expressed, and the sums received or paid written 
 in the money coluuuis opposite its entry. When you re- 
 ceive payment of an account enter on the Dr. or left hand 
 
BOOKK 1.1 PINO. J 
 
 side, the name and addr«'.H.s of tin* person from wlioiii you 
 receive the n»on»'V, »ind writ*' tlif amount of cash and dis- 
 count in tlie cjisli and di.scount cohnnns. Whm yon nav 
 an account enter on th»' i\\ or ri^dit hand side, the name 
 and a<hh'e.ss of the; person to whom paiil, and writ*- the 
 iimoinit and the di.scount in tlirir n'sprctive cohnnns. See 
 page I'.'J. In the 
 
 BIM.-linnK 
 
 Is l<('pt an account of all hill.«> nerivaliif and payaMf ;one 
 portion of the hook is kept for l»i!ls r«'e<Mval»I«', the otlu-r 
 for l»ills payalde. Thf names of the persons wliom you 
 have n'ceived tlieiii from, or to wliom you may iuive y:iven 
 thr'iu, with tlie sums, dati^s and any oilier particulars. 
 When you discount the hills rcccivahle at tht- hank, or re- 
 ccivf payment ot them when due, they are entered in the 
 cash-hook, and the dates of hein<.i; .so entered are tilled in 
 tiie hill-hook column. See pat^e .')4. Hills payahle when paid 
 tiiey are entered in the c»ishd)ook, and the dates of their 
 being paid entered in the l)ill-book cohnnn. See page ;">(j. 
 
 TFIi; LKIKJKII 
 
 Contains an abstract of all the entries ma^le in the <jther 
 l)Ooks,the entries through the J)ay-book, Invoice-book, Ca.sh- 
 book, and Hill-book, are collecte<l in the ledger an<l arrang- 
 ed in the order of tlu'ir dates inider the names oi the various 
 persons or accounts to which they belong. A page or sucii 
 portion of a J)age as is likely to be re<piired is assi<»ned to 
 each person or account, each page IxMiig ruled with l)r. and 
 Cr. columns, the Dr. on the kft hand side, and the Cr. on 
 tile rijxht. The amounts of all the J)r. entries belonirini: to 
 each i)er.son an; copied one by on»' into the Dr. siiles. and 
 the amounts of all the ( 'r. entries into the Cr. sides of the 
 respective accounts in the Ledger. The ■copying of the-sa 
 entries into the Ledger is calle<l posting. 
 
 N. B. — The entries of tjoods on the Dr. side are posted 
 from the Day-book, on tlie Cr. side from Invoice-book, the 
 ent! ies of cash and bills are posted from the Cash and Bill- 
 l>ooks. 
 
8 lOOK kkll'INO. 
 
 N. n. - In rulin;; oH' accounts an«l wirrying forwnnl any 
 balance to in-xt accounts, lit-ar in mind tliat tlu- balance — 
 for txainplr. a |)r. Italancc — sliould be carried forward to 
 tlie J)r. ot tlie n«'.\t account iieforr it is enten-d on the Cr. 
 >ide of tlir |irevioU!s account and Itefore Itein;,' ruled oti' as 
 settli (I. 'I'liis is to prevent forj,'«tting to carry forward the 
 lialance wliicli is a|»t to occur if the account is ruled otl 
 first. 
 
 .lor UN AL. 
 
 This book, thou-h not esseutial, is often used as a matter 
 of convenienee in double entry 
 
 It contains a monthly abstract of the various entries 
 inider the name of anv i>erson or thin<j in the Day-book, 
 Invoice-book, (S:c., so as tlie auKanit of each moiith be ])ost- 
 ed in one sxuw to the I.ed,i,'er. When a .lournal is not used 
 the entries in the l)av-l'ook, vVc, are posted directly into 
 the Led^jer: and vvinn u .b)urnal is used the entries in tin* 
 Day-liook. vVc, are first posted in the .Journal, and then an 
 abstract of them i.s posteil to their respective accounts in 
 the LedtaT. 
 
 KXAMI'LE 
 
 Dr. 
 
 Cr. 
 
 i8 I 1 
 
 5 Cico. Knight, New \'ork. 2200 ' 00 
 
 Mar. 4 II To Sugar, 20 Hhds. 
 
 M 10 *' Cioods or M'dse. 
 
 26 III ** Sugar, 15 Hhds. 
 
 1200 00 
 1 00 00 
 900 00 
 
 These entries are copied frotn tlie Day-book. The amount 
 is tii-st posteil to the Dr. of (Jeo. Kni»,dit, and at the second 
 posting the diti'erent sums are entereil to the Cr. of the 
 accounts for .Suiumr and CJoods. 
 
 Tlie .Journal is di.spensed with in the followinii-. 
 
BOOK KEKIINO. 
 
 DOUBLE ENTRY. 
 
 -iirri.s in fL. n.; 1 I ''".^'>; •^•^callr.l l.(.caii>c all the 
 
 Tl 
 
 H' .ntHHs aro first [.ostcl to the Dr. or Cr. of 
 '*'* ' S(.'con<l tim,. t.. tlu- Dr. or Cr. of 
 
 accounts, nii.l tlx-n a 
 )tl 
 
 th 
 
 other Mccoimt. Tl 
 
 «'ir 
 
 .sonu' 
 
 u' ciitrirs first posted to the J)r. side of 
 
 le st'coiid time to the ( 
 
 the Ledger l.eini; ])(>.sted tl 
 
 an,l thus,, first ,,„s,,.,l t„ tl,,' ( •,-. si,!,. I„.,„„ ,„„„, 
 t me to tl„. iJr. sul.. iJc,„l,l.. ,.„try s^^vx.s tl 
 
 1st. To test the ace 
 
 r. si(h 
 
 'eiiii( jM)stedthe seconrj 
 
 le follow 
 
 IIIL"^ 
 
 a cheek on the first 
 
 uracv of tl 
 
 as seen at pa (--e 77 
 
 le postin*,^ the secon<i l.ein 
 
 (r 
 
 i^Md. To show tho amount of .roods 1 
 
 in-- the year or anv other time 
 
 ^00 (Is I. ought and sold dur- 
 
 'M. Tosliowtl 
 
 of the husine 
 
 le profit or loss on tl 
 
 ss>. 
 
 le various defKiitnimts 
 
 !!!!;. J-;/*:""^ ''^"''''^'^ ^^^^^-^^^ts of the ditferei 
 
 of stock in trad 
 
 vSJC. 
 
 it branehc.< 
 
10 
 
 BOOKK.EEPF\r.. 
 
 POSTIN(; THE DAV-BOOK. 
 
 I 
 
 The Day-book may be postt'd in two ways. 
 
 First Postin^f. — Post all the entries to the Dr. of the 
 various persons. 
 
 Second Postini;. — At tlie end of eveiy month add up 
 tlie sums total that have been tilled into the outer cokuuns 
 and post the amount, bein<,^ the total of goods sold to the 
 Cj". of an aeeount to be opened in the Ledger under the 
 heading (ioods, using the words By Credit Sales. 
 
 Tliis style of J^ouble Entry is used where the merchant 
 wishes to know the toUil amomit sold, and the prolit on the 
 whole, without recpiiring separate accounts of the ditlerent 
 kinds of goods and the })rotit on each. 
 
 Example. 
 
 January 1st, 18 — . 
 
 hi 
 
 N 
 
 N 
 
 J no. rurncr, 
 
 New V'ork. 
 i6 Yds. Blk. Cloth, W. C 3 00 
 
 15 
 
 Bro. 
 
 (i 
 
 3 25 
 
 5th 
 
 James Edwards, 
 
 All)any. 
 
 a Hals '3 00 600 
 
 2 Silk Hkfs I 00 200! 8 
 
 4800: 
 48;75 
 
 96 
 
 27th- 
 
 Tno. Mescall, Junr., 
 
 Buffalo. 
 
 To Sundries. 
 
 ■31st- 
 
 Goods— Cr. By Credit Sales. 
 
 75 
 
 00 
 
 2500 
 
 $12975 
 

 DOUBLE ENTRY. 
 
 II 
 
 At tlu' first postini^ tliesc entries appear in tli Lr.inrr to 
 tlie Dr. of eacli person's a/c. 
 
 Dr. John Turner, New York. Cr. 
 
 i8 
 Jan. 
 
 i 
 
 i 
 
 I r® (loods... 1 
 
 i 1 
 
 l\ 
 
 I 
 
 ; 9675J 
 
 
 
 
 1 
 1 , 
 
 
 James I-'dwards, Albany. 
 
 18 
 
 Jan j 5 To Goods. . 1] 800 
 
 John Mescall, Jr., Buffalo. 
 
 iS 
 
 Jan. 127 To Goods 
 
 r 
 i 
 
 3 
 
 1 
 
 2500 
 
 
 
 At the second posting tlie sum total of these entries will 
 appear at the Cr. of the a/c for i^oods. 
 
 Goods. 
 
 18 I 
 
 Jan. 31 By Credit 
 
 Sales...' 4' 
 
 12975 
 
 If the first and second postini;- be correct, on addin<^ to- 
 i^ether the sums ptisted to the Dr. of the al)oVe a/cs they 
 will eijual in amount the sum posted to the Cr. of the <^ood*s 
 a/c, being the same amounts posted to two opposite sides of 
 the Ledger. Hence the second posting is a check on the 
 accuracy of the tirst. The amount of goods sold on credit 
 during the month is shown \)y this entry on the Cr. side 
 of the goods a/c. The amount of goods bought on credit is 
 shown in the same way by postinir the monthly amount of 
 the Invoice-book to the Dr. side ot the goods a/c. 
 
IS 
 
 LOOK-KEEPING. 
 
 The amount of jjoods lioiiciht and sold for cash is shown 
 by po.sting tlu-sr iteiiis from the Cash-book to the goods a/c. 
 
 POSTING THE DAY-BOOK. 
 
 2nd. This is another manner of postinif the Day-book. 
 
 In s(»ii>»' lionses are kept separate a/cs for the differ- 
 ent kinds of goods sold in large (juantit\es, as wine, tea, 
 coU'ee, sugar, kc, that the merchant may know how much 
 is sold and the profit on each. For this purpose, in entering 
 goods in the Day-book of which separate a/cs are krpt, 
 the sum total of each entry is marked in the inner columns 
 under tlie ])articulars ; and in entering goods of which no 
 special a/e is kept, but posted to the general account 
 for goods, the sum total of each entry is extended to the 
 outer eohnnns. 
 
 Tliis distinction carefully attended to, the posting is as 
 follows : 
 
 Fiist Posting — Post all the entries to the Dr. of the vari- 
 ous partit's. 
 
 Second Posting — I. Post the entries of goods of which 
 separate a/cs are kept (being those of which the sums 
 total appear in the inner cohimns) to the Cr. of the 
 a/cs opened under their own headings, as tea, paper, 
 goods on connnission, 6zc. 
 
 2. Add up at the end of every month the sums total ex- 
 tended to the outer colunnis (being the goods of wliich no 
 special a/c is kept) and post the amount to the Cr. of 
 the g(wds a/c. 
 
 The pages of the Ledger to which the entries arc posted 
 the first time is marked on the margin opposite the name 
 of each person, and the pages of the second posting under 
 it and opposite the goods of each entry. 
 
 A mnrk / is made against the entries that appear in tlie 
 outer columns to be posted monthly, and the page in the 
 Ledger to which the sum total at the end of the montli has 
 been posted is marked on the margin opposite !,he addition. 
 
 As in the former case, if the posting is correct the amounts 
 poste<l to the Dr. sides will equal those posted to the Cr. 
 sides of the Ledger. 
 
DOUIJLE ENIRV 
 
 Example. 
 January ist, i8- 
 
 I 
 (I 
 
 Tames Arnold. 
 
 lo Paper— TOO Rean>s .... 2 
 
 As a separate a/c Ls kept for papeV."the 
 en ry is first posted to the Dr. if Ja.s. Ar 
 nold, and then to the Cr. of an a/c to be; 
 opened under the head of Paper usine the 
 words By am't Sold [. Arnold ^ I 
 
 I if 
 
 70 27000 
 
 John Turner. 
 
 -5th- 
 
 v 16 Yds. Blk. Cloth j, 
 
 14 " Bro. do [[[[[''] I 
 
 ! As a separate a/c is not kept for' cloih' 
 :the sum total is e.xtended to the outer rol-i 
 lumn, a mark v being made in the margin 
 ■shuwrng this has been done. ** 
 
 The entry is first posted to the Dr. of 
 
 In fL r""''r'"'i ^' '^^^* ^'"^' "f ^he month: 
 h , f /'• "" "^^ general a/c under the! 
 ihead of Goods. I 
 
 10' 
 
 '5 
 
 W. Harper. 
 
 27th- 
 
 I 6 Prs. Kid Gloves ... , 
 
 ,4 " 'A Hose ;;;;;.' i° 
 
 ,25 Yds. Carpet ]...[[] H 
 
 I : Posted in the same way as the" I'ast entry °i 
 ! ito general a/c for Goods. ''^1 
 
 2 
 14 
 
 I 
 
 Thos. Dundas. 
 
 •28th- 
 
 |To Tea -^^ » 
 
 . 500"^! 
 
 I As a separate a/c is kept for Tea. the 
 ,enry IS first posted to the Dr. of T. Dun-i 
 jdas and then to the Cr. of Tea a/c usinp 
 Ithe words lie SoM tn '^* "^'"S 
 
 
 4960 
 44 10 
 
 4 20 
 
 080 
 
 15 00 
 
 «3 
 
 00 50000 
 
 words By Sold to, 
 
 Over. 
 
 — 9370 
 
 2000 
 
 "370 
 
'4 
 
 BOOK KELIMNG. 
 January 31st, 18 — 
 
 Forward. 
 Robert Ireland. 
 
 >' 10 Pes. Flannel. 
 7 •• Cotton.., 
 
 .205 
 .300 
 
 1 
 
 
 : 
 1 
 
 ■ 
 
 1^3 
 
 40' 
 
 82 
 
 1 
 
 i 
 
 00 
 
 
 10 
 
 30 
 
 00 
 
 
 Toste. 
 
 . I osted in the same way as the entry to 
 
 Alex, (jregory, 
 '3 100 Reams Pajier..,. 
 
 i8 
 
 100 M „ ■" )3 l^ . 350iOoi 
 
 Charges, ^:c..!! ^ ^^,1 ^>5o|oo! 
 
 lo'oo 
 
 Insurance on $800.00 ^ i V . 
 Commission ° 
 
 .v,^^ ^"/""y.'^ ^'■'* P^s''^^ '" one sum to 
 the i;r. of A ex. (Gregory, To Goods or 
 Sundries $798 So. and then the separate 
 sums for Paper. Insurance, Commission to 
 the credit of thtir respective a/cs. 
 
 12 jGoods— Cr. by Credit sales. 
 
 Sum total of the entries extended to the 
 outer columns, to be posted at end of the 
 month to the general a/c for Goods. 
 
 I 79000 
 
 i| 8|oo; 
 
 ! 0180' 
 
 79880 
 
 1 1 2 00 
 
 22570 
 
»5 
 
 Double entry. 
 
 Dr. 
 
 Jas. Arnold. 
 
 i8 
 Jan. 
 
 To Goods... I I ; 27000 
 
 L_ji__ ' i 
 
 J no. 'I'urner, 
 
 18 
 
 Jan. , 5 To Goods. 
 
 93 70 I 
 W.~Har])er 
 
 18 
 Jan. 
 
 2 7 To Goods 
 
 20 00 
 
 Th. Dundas. 
 
 18 
 Jan. 
 
 28 
 
 To Goods... 
 
 500 GO 
 
 Robt. Ireland. 
 
 18 
 Jan. 
 
 31 
 
 To Goods...! 3 
 
 1 
 1 
 
 1 
 
 112 00 
 
 
 
 A. Gregory. 
 
 18 
 Jan. 31 
 
 To Goods 
 or Sundries 
 

 i6 
 
 BOOKKEEPING. 
 
 At tlio second postincf the entries will appear at the Cr. 
 of the t'ullowing a/cs : — 
 
 Gooils (general a/c). 
 
 i8 
 
 j; Jan.'3rDy Credit \ I 
 
 \\ 1 1 Sales...! 3 . 225 70 
 
 Paper. 
 
 Jan.; T PySalcs-JAr- . ,_ 
 
 nold.. I; 2/ 000 
 
 II 31 
 
 „ „ A. Ore- I 
 
 gory.; 31 79000 
 
 I 
 
 Tea. 
 
 18 
 
 Jan. 2^ »y Sales— T. 
 DuiKlas 
 
 Insurance. 
 
 i 
 1 
 
 
 
 1 
 
 18 
 
 1 Jan. 
 
 1 
 1 
 
 31 
 
 i 
 
 A. Circ'(4ory... 3 
 
 Soo 
 
 Commission. 
 
 i 
 
 
 
 tS 
 
 i 
 
 1 
 
 i 
 
 1 
 
 1 
 
 
 1 
 
 Jan. 
 
 3i' 
 
 i 
 
 1 
 
 A. Gregory ... J 
 
DOUBLE ENTRY. 
 
 POSTING THE INVOICE-BOOK 
 
 «7 
 
 May l>e done by any of the n.ethods described at pp. 1 & 1 2 
 
 Hrst Posting.-AII the entries are posted to the Cr. of 
 
 the various accounts. '^i.oi 
 
 Second Postino-._A11 the entries are posted to the Dr of 
 the various accounts. *^ 
 
 Example. 
 
 The followinnr entries are posted according to the method 
 
 tr ' H-^' ^""^' '^= '^^'P^^*^^ ^^^"'^^ being kept Tor 
 paper, coHee, insurance, commission. i^ " 
 
 January ist, i8 — 
 
 5 
 1 1 
 
 John Watson. 
 
 2fio Reams Paper 
 
 I Kirst posted to the Cr. of J. Watson and 
 then to the Dr, of I'aper. To ami Bought 
 from J. Watson. ^ 
 
 2 8o 70000 
 
 Thos. Johnston. 
 
 ^,25 Pes. Blk. Cloth czc, ..!,. ■ 
 
 toth- 
 
 James Reid. 
 
 220 
 360 I 
 
 '^ ^Pcs. Satin 
 
 '2 (I Fch. Cashmere 
 
 These last two entries after being pasted 
 to the Cr. of Thos. Johnston and Jas. Reid 
 are at the en^of the month posted the se- 
 cond time to the Dr. of the Goods a/c, the 
 sums bemg extended to the outer columns 
 for this reason. 
 
 Over.... 
 
 65 
 
 00 
 
 1669 50 
 
 143 00, 
 360 00 
 
 50300 
 
 2172 50 
 
Ill, 
 
 i 
 
 i8 
 
 BOOKKEEPING. 
 
 January ^rst, i8- 
 
 6 
 
 17 
 
 II 
 
 Forward 
 
 William Graham, Kingston 
 
 By Coffee 3,000 ITis. 
 
 II Insurance 
 
 II Commission 
 
 ^"'•■s^ posted in one snm to the credit of 
 
 Wm Graham, and the separate sums for' 
 
 Coffee, Insurance and Commission to the I 
 
 jDr. of tl||ir respective a/cs. j 
 
 Goods— Dr. to Cr. purchases. 
 
 Sum total of the entries which have been! 
 extended to the outer cokimns, to be posted, 
 at end of the month to general a/c for 
 Goods. 
 
 25 750 
 
 2172 50 
 
 00 
 15 00 
 
 150, 
 
 766 5c 
 
 217250 
 
DOIHLF, ENIRV. 
 
 19 
 
 POSTING THE CASH BOOK, 
 
 fn H^'n^''^.'?,^-""'^^' tJ^^' ^'"trios on the Dr. si.le are nost<.<l 
 to the Cr ot the persons from who.n, or the transactions o 
 account ot which, the cash has been received 
 
 All the entries on the Cr. side are posted to the I)r of 
 
 To save room in the Led-er, the entries under the follow 
 ing lieads are not posted one by one as usual, bu have ; 
 ■sum total of each posted at the end of every nionth o th ir 
 respective a/cs,as seen at pages 20 to 28. name y 
 
 On the Dr. side — 
 Cash Sales. 
 Bills Receivable. 
 
 On the Ci-. side- 
 Cash Purchases. 
 Bills Payable. 
 Trade Expenses. 
 
 Second Pos „ig._The sum total of the cash on the Dr 
 side IS posted every month to the Dr. of an a/c to be 
 opened under the head of Cash, using the words To A„ ount 
 Received from Sundries, or To Sundl^ies. . ^^mount 
 
 The sum total of the cash on the Cr. side is nosted Pw.r., 
 month to the Cr. of the a c for cash, as n<'P tl e wo Z 
 By Amount Paid to Sundries, or By Sundries." 
 
 The sum total of the discount on the Dr. side is Dosf.-.l 
 every month to the Dr., and on the Cr. sid to 11^ 
 of an a/c to be opened under the head of Discount usin^ 
 the words To Amount Allowed to Sundries, andTyinrount 
 Allowed by Sundries, or To and By Sundries ''""^^"^^""^^ 
 
 
20 
 
 Dr. 
 
 BOOKKEEPING. 
 
 CASH. 
 
 15 
 
 Jan. 
 1 
 
 VI 
 V 
 
 J. Hamilton, cash at com 
 mencing... 
 
 iR. Hoyd, do. do. ... 
 
 I These sums heinp the capital 
 the partners lugin with are 
 posted to the Ci. of J. Hamil- 
 ton and k. iJojd. 
 
 Cash sales 18 
 
 Cuh 
 
 Bills I Diroouot. I 
 Keo'le ' 
 
 CO 
 
 The various enliies for Cash 
 Sales, besides iieirj^ entered as^ 
 usual in the cash columns, arci 
 also tilled into the column forj 
 Cash Sales and posted in one 
 wmi at end of the month. (See 
 page i22.) 
 
 Jas. Arnold 
 
 I The Cash and Discount arc 
 posted to the Cr. of Jas. Arnoldl 
 
 10 Cash Sales 31 00 
 
 16 Bills Rec, No. i disct'd. 
 
 The various entries for l?ills 
 Rec, including Cash and Dis- 
 count, besides being en'ered as 
 usual in the Cash and Discount 
 Icolumns, are also tilled into the 
 columrus for Bills Receivable, 
 and posted in one sum at the 
 ,end of the month. (See p. 22.) 
 
 20 
 
 .'ash Sales. 
 
 N B. — Payments for build- 
 ings, &c ,when of large amount, 
 are posted to a separate a/c, 
 under their own heading, but 
 when of small amount may be 
 entered under the heail ot Trade 
 Expenses. 
 
 •200 00 
 
 CMb. 
 
 I 
 Sooojoo 
 
 8000 00 
 
 18 
 
 00 
 
 64 00 
 
 I 00 
 
 14 lUi 
 
 G.3 101,200 00 
 
 1280 
 
 CO 
 
 31JOO 
 
 199 00 
 
 14 10 
 
 65100 
 
 17542 10 
 
CASH. 
 
 81 
 
99 
 
 BOOKKEtriNO. 
 
 t < 
 
 .' t 
 
 Dr. 
 
 CASH. 
 
 18- 
 
 '"• Forward. 
 
 ^, 28 Bills (^ec, No. 2, Disri'd... 
 
 Un. Bank 
 
 Posted to the Cr. of Bank- 
 10 31 (loods Cash Sales 
 
 CaHb BilU ri'couDt. 
 ■nles. Keo'le 
 
 Caab. 
 
 03 10 200 00' 
 
 385 00 
 
 (>:{ 10 
 
 This is the sum total for the 
 month and is posted to the Cr. 
 of an a/c to be opened iintler ihc 
 head of Goods By Cash Sales. 
 
 Bills Receivable 
 
 This is the sum total tor the 
 month, including the Cash and 
 Discount, and is posted to the 
 Cr. of the a/c for Bills Rec. (see 
 page 90). using the words By 
 Cash and Discount. ■. 
 
 SECOND POSTING. 
 
 12' i» ! Discount Dr. — 
 
 To amount allowed to Sun- 
 dries 
 
 12 i» Cash Dr. — 
 
 I 
 
 To amount received from 
 Sundries | 
 
 The Bank entries are usually; 
 posted in one sum at the end of, 
 jthe month the same as Cash Sales, 
 &c., by using additional columns. 
 
 1435 00 
 
 6500 17542 10 
 
 2 00' 
 
 67 00 
 
 400 00 
 
 18175 10 
 

 
 DOUBLE 
 
 CA 
 
 ENIRY. 
 SH. 
 
 
 
 Cr. 
 
 •3 
 
 
 18- 
 
 '' Forward 
 
 CMh ' Bills Trid. Dii- , 
 P rchi Ptyble Expn • count. 1 CtiK 
 
 86 00 -"^ f^ i)n iv\ 1 1 1 . 
 
 [I 
 
 5 3 
 
 fR. Boyd 
 
 • 
 
 1 
 
 > 
 
 ) 
 
 1 
 
 
 I 
 1 
 
 1 
 
 i 
 i 
 
 1 
 
 1 
 
 1 
 
 1 
 
 1 
 
 t 
 1 
 
 ! 15019 50 
 
 IC 
 
 > , 
 
 Postal to the Dr. of R. Boyd 
 
 'Goods Cash Purchases.... 
 
 This is the sum total for th« 
 month and is posted to the Dr 
 jof Goods, using the words Tc 
 'Cash Purchases. 
 
 8c 
 
 1 
 
 1 
 
 1 
 1 
 
 2275 
 18^75 
 
 f 
 
 ) 00 
 
 1 
 
 9 
 
 1 
 ti 
 
 Bills Payable 
 
 I 
 
 400 00 
 
 
 
 '3 
 
 This is the sum total for the 
 month and is posted to the Dr. 
 of the a/c for Bills Payable (see 
 ipage 90), using the words To 
 Cash. 
 
 Trade Expenses 
 
 J 
 
 1 
 
 1 
 
 1 
 
 1 
 1 
 
 ^^ 
 
 
 
 1 
 
 t 
 
 "i 
 1, 
 
 ,.( 
 
 ] 
 
 This is the sum total for the 
 month, and is posted to the Dr. 
 of an a/c opened under the 
 heading Tra ie Expenses. 
 
 Cash in hand 
 
 
 2 
 
 SECOND POSTING. 
 
 Discount Cr. — 
 
 By amount allowed by Sun- 
 dries , 
 
 1 
 
 1 
 1 
 
 1 
 
 t 
 
 ; 
 
 60 
 
 (O 
 
 2 
 
 :ash Cr.— 
 
 3y amount paid to Sun- 
 dries 
 
 i 
 
 1 
 
 1 
 i 
 
 i 
 
 i 
 
 * ! 
 
 1 I c8no :. 
 
 •n 
 
 
 Total Cash 18175 »o) 
 
 Less cash in hand 2275 60 1 
 
 1 
 
 1 
 
 
 1 • 
 
' 1 1 
 
 ■; I 
 
 H 
 
 BOOK-KEEI'INO. 
 
 POSTING THE BILL-BOOK. 
 
 . First postinf;. — Bills received are posted to the Cr. of the 
 ])erson I'roin wliorn received. 
 
 Bills pnyabic to the Dr. of the peisons to wlioin tliey have 
 lifion ^nint('<l. 
 
 Second postin^r — Bills received — Add at the end of every 
 month the amount of hills receiveil and post the sum total 
 to the Dr. of an a/c to he open d under the head of Bills 
 Keceivalde, using the words To Sundries. 
 
 Bills payable — Add at the end of every month the amount 
 of hills *;i'anted and ])ost the sum total to the Cr. of an a/c 
 to l)e opened und(ir the liead of Bills Payable, using the 
 words by Sundries. 
 
 Ey\MPi.E. 
 
 Bills Receivable. 
 
 When 
 Hoc .. 
 
 N o From whom received 
 
 18 
 
 2 jan.ioi I Smith, lUiffalo... 
 
 2 lirown, Rochest'r 
 
 3 Jones, Albany.... 
 
 4 Robinson, N. Y'k 
 
 2 II " 
 3' " 3 ' 
 
 9; 
 
 Bills llco'blo-Dr. to 
 SuudrieK | 
 
 200 00 Jan 
 25000 'I 
 300 00 '• 20 
 350 00 
 
 I 100 00 
 
 2cS 
 
 mo. 
 
 18 : 18 
 Feb. 1 1 Jan. 11 
 Mar. 1 1 II 31 
 May 23 Feb. 2 
 
 II I Mar. 10 
 
 liilis Payable. 
 
 VVhen| 
 
 |Gruii-i 
 
 tod. j 
 
 !i8 
 
 5'Jan.lO 
 6J II 20 
 
 6 M -^o 
 
 No 
 
 To whom Grnntcd. 
 
 18 
 
 I Smith, lUiffnlo... 120000 jan.io 
 2|Hr()\vn, Rochest'r I 500 ooj n 20 
 3'jones, Mbany ... ' 25000 n 20 
 
 Bills T'liyl.le Cr. 1>v 
 
 Ain't t;nnitoil t()i 
 
 SunaricH 195000 
 
 18 I 18 
 
 Todays Jan. 23 Jan. 23 
 10 days Feb. 2 Feb. 2 
 I mo. i» 231 II 23, 
 
BALANCING THE LKlXmi 
 
 »5 
 
 The Ledger is 1 alanced at tlio" end of Hw , 
 time wl.en a view of your affairs is nmi.cl' ^'""'' ""' ^"^' 
 ""^^^nc^^^^^^^^^ and previous .o 
 
 1. P(M-8onaI a es, for iixlividiials 
 
 2. lioperty do., for the difK-rojit kin,], nf i 
 
 ''r^;^^:::.;::;::;;,:;^^^''>«"'o profits oHo..^ 
 
 to tl,c Or. of tl.c nexra/cs ' "'"' "" ^■■- '"''""«« 
 
 Accounts P,.culiar to ])oul,|(. Entrv Tl„. f i. ■ 
 otl,or« of a si„.ilar nature are na,;;"yj>~rrt;. a'm "'" "' 
 Gfjods or Mdse. r< i 
 
 i eas, 1 aper, Suirar, etc. j^^] 
 
 Counting House Furniture, etc. 
 
 The followinr'' with nfhora r.f „ • •> 
 Proh-t and Loss A/^a '"''''''' "^^^"'••^' ^''e c^^^^^''^ 
 
 Discount. 
 
 Interest. 
 
 Insurance. 
 
 CoMijiiission. 
 I'l'iido Expenses. 
 Bad Debts. 
 
 All these a/cs, with the exception of Cash and Rill« 
 balanced by earryin. th. halane. to the Do, v c /n ' ' 
 eral a/c to he opened under the h(...d of I -f i i ^ ^''''''' 
 
 seen under their several a/cs n Ih f S'''\'^ ^^'^•'^•'^' '^'^ 
 
 ^r' • 1 L> I ^^-^'^ ^V^''^' •'^^'^' pao-es G(S and 71 
 
26 
 
 BOOK-KEEPING. 
 
 It ! 
 ll I 
 
 settled balances on the Dr. side of the Ledger are added to- 
 gether in one amount, and thos ) of the Cr. side in another ; 
 if right, the two sums will be equal ; if not, an error has 
 been made, and must be found and rectified. 
 
 TAKING STOCK. 
 
 •-> 
 
 i ! 
 
 An Inventory of Goods or Stock on hand should be taken 
 at least once annually to know the state of your affairs. 
 
 A list of all goods for sale and on hand at time of taking 
 stock, with the prices, is entered in a book for the purpose, 
 called the Stock-book, the goods being valued at cost or 
 below cost, as allowance for bad stock or depreciation in 
 value. 
 
 In balancing the a/cs in the following Ledger for Goods, 
 Coffee, and Wine, the amount of goods on hand requires to 
 be entered in the various a/cs as seen in the Ledger, pages 
 69 and 70. 
 
 The amount of stock of a more permanent nature, as 
 buildings, mnchinery, etc., is also entered, the value being 
 found from their a/cs in the Ledger. In snch a/cs an annual 
 deduction of 5 to lOy is made from the original cost for 
 wear and tear. See Counting Room furniture at page 7L 
 
 Goods on Commission are not entered with the other 
 goods, but in a separate list, as belonging to the persons 
 who sent them for sale. The amount in hand, however, is 
 entered in the Ledger to the Dr. of the persons from whom 
 got, to know the balance due them, as also to the Cr. of the 
 a/c for Goods on Comnjission. See Ledger, pages 65 and 69. 
 
 I 
 I I 
 
DOUBLE ENTRY, „- 
 
 - ; 
 
 PROFIT AND LOSS 
 
 On the various transactions of tlie voar or any otlici 
 time IS found from an a/c to be openeifun.Ier the'ljead of 
 rrofit and Loss. 
 
 This a/c is formed bj- entering — 
 On the Dr. side 
 
 The Losses-as Bad Debts, Trade Expenses, kc 
 On the Cr. .side 
 
 The Profits-as profit on Goods, Sugar, PaiK,-r. Com- 
 mission, &c. 
 These profits or Io.s.ses are found from their a/cs in the 
 Ledger from which they are transferred; the a/c bein- 
 balanced when the transfer is made. "^ 
 
 The Profit and Loss a/c is balanced by carrying the pro- 
 ht if any to the Cr. (or the loss to the Dr.) of the Priyate 
 
 H; C. 
 
 See Profit and Loss a/c, page 78. 
 
 THE BALANCE-SHEET 
 
 Is made out at the end of the year or when you wish to 
 know the state of your affairs. j * • lo 
 
 On the Dr. side are entered — 
 
 Your liabilities or what you owe 
 On the Cr. side — 
 
 of evliy kind!''" ^^" '"'"' ^"' ''"'' '''''^ >'^"^ P^'^P'^^^^' ^^ 
 
 of your^Sta^^^^ ^'^^'''^ ^^'' *''' ''''' '' *^' """'^ ^"'^^"^ 
 
 th^r!^\^ particulars of the Balance-Sheet are taken from 
 their respective accounts in the Led.rer 
 
 The balance-sheet of Hamilton & Boyd, to whom the fol- 
 lowing books are supposed to belong, inay be seen at pages 
 
2.S 
 
 BOOK-KEEPING. 
 
 THE PRIVATE A/0 
 
 ft 
 
 Is kept and lialanced as under. 
 
 On the Dr. side are entered 
 
 The various sums drawn from the business on your 
 own a/c. 
 
 On the Cr. side 
 
 . ■ * • 
 
 Tlie sum you put in the business at starting and 
 
 any sums paid in after. 
 Interest 5 % on the amount. 
 The prolit (if any) during the year or any other time. 
 
 The interest and the profit are brought from the Profit 
 and Loss a/c when Ijalaneing your afiairs. The Profit and 
 Loss a/c is balanced off* when the transfer is made. 
 
 If, instead of a profit, there has been a loss, it is carried 
 to the Dr. of your a/c. 
 
 « 
 
 The private a/cs of J. Hamilton and R. Boyd may be 
 seen page 74. 
 
DOUBLE ENTRY. 
 
 THE BOOKS 
 
 — OF — 
 
 HAMILTON & BOYD 
 
 PAOiJ, 
 
 DAY-BOOK" g^ 
 
 INVOICE-BOOK 43 
 
 BILL-BOOK............,;... 54 
 
 CASH-BOOK ,o 
 
 48 
 
 WAREHOUSE-BOOK 47 
 
 STOCK-BOOK ' '' -g 
 
 ACCOUNT-BOOK ^- 
 
 LEDGER ,.^ 
 
 uU 
 
30 
 
 BOOKKEEPING. 
 
 DIRECTIONS. 
 
 Care should be taken to enter correctly the original sums 
 in the Day-book, <fec., as errors made at first are continued 
 in the Ledger, and not easily found out. 
 
 After the entries for a month or other time have been 
 posted, they should be compared with the corresponding 
 entries in the Ledger, to find the posting is correct. 
 
 The manner of rectifying some of the errors apt to occur 
 in posting may be seen in the a/cs of .J. Arnold and J. 
 Edwards (page GO) and T. Dundas (page Gl). 
 
 The Day-book and Invoice-book are posted by the methoil 
 shown at pages 10, 12 and 17, separate a/cs being kept foi- 
 Goods on Commission, Paper, Wine, Tea, Coffee, Sugar, In- 
 surance, Interest, Commissions. All such entries are, there- 
 fore, at the second posting, posted separately to their own 
 a/cs, having the posting marked thus: 2 
 
 6 
 
 The entries for all otluer goods are posted in one sum at 
 the end of the month to the general a/c for goods, having 
 the posting marked thus : 3 
 
 N.B. — If H. and B. wanted to know merely the amount 
 of goods bought and sold without any separate a/cs, the 
 sums total of all the entries would be extended to the outer 
 columas and the whole amount posted monthly to the 
 goods a/^ 
 
 /O, 
 
f.) 
 
 DOUBLE ENTRY 
 
 DAY-BOOK. 
 
 N. York, January ist, 18-- 
 
 3» 
 
 James Arnold. 
 
 10 100 Reams Printing. 
 75 Uo. 
 
 370 
 
 370 
 
 00 
 
 iiool Do. 
 
 J2o Do ' 
 
 '50N Do [[[ 
 
 j I For posting the Day- Hook see pp. 10 
 ! and 12. 
 
 46o;| 34500 
 
 ! 450;! 45oioo 
 , 390,1 78100^ 
 
 47oii 285,00! 
 
 1528 
 
 Jno. Turner. 
 
 2nd— ^ — 
 
 i6Vds. Blk. do 310 
 
 14J " Bro. Do ; 315 
 
 8| ** Doeskin 1 701 
 
 4 II Do. ' 8oi 
 
 00, 
 
 I 
 
 Jas. Pringle. 
 
 3rd 
 
 49J60 
 44 10 
 
 5 ^Oj 
 
 20 
 
 "j 2; Pipes Port Wine. 
 
 ' li n ir If 
 
 300 00 
 
 5th 
 
 ^! ! Jas. Edwards. 
 
 ^°\ 2 To Goods on Commission — 
 j 4 Brown's Philosophy. 
 
 3 ■■ " 
 
 600 
 
 288 
 
 " Natural History 
 *' Po( ms 
 
 u 
 
 ti 
 
 Over. 
 
 270 
 70 
 
 135 
 75i 
 
 888 
 
 00 
 00 
 
 102 
 
 50 
 
 00 
 
 40 
 2|8o 
 
 4I05 
 '50 
 
 13 
 
 75 
 
 il 102,50 
 
 N.B.-The words Day-Bock. Invoice-Book dc. printed at the tons of the 
 page here are intended to show one book from another. In actual* business 
 Ihe names of the different books are lettered on the backs u««ncbs 
 
3a 
 
 DAV-BOOK. 
 
 Jan. 8th, 18—. 
 
 (2) 
 
 2 
 II 
 
 102150 
 
 a; u 
 
 3 
 
 4 
 
 5 
 6 
 
 7 
 
 , Forward 
 
 T. Dundas. 
 
 '^o Tea—y chests Hyson. 
 W.B. iGro. 84lbs. Tare 19 
 
 82 
 
 85 
 
 83 
 80 
 
 84 
 86 
 
 584 
 130 
 
 10 
 I 
 I 
 
 F. Milner. 
 
 loth 
 
 Pes. Blk. Cloth 20fiL,n 
 
 Ea DoP^Hn 200 370 
 
 i^a. LJoeskin 20, 22, 42 75 
 
 •• Flanne \,« ^ 
 
 22 40, 
 
 1. 1 
 
 I 
 II 
 
 2 
 
 10 
 
 12 
 
 i2th 
 
 Jas. Pringle. 
 
 Tierces Coffee. Gro. 6627 lbs. 
 
 T'are 677 5950 
 
 j 1 6th 
 
 JA. Gregory. 
 
 100 Reams Paper 
 
 100 If II 
 
 Shipping Charges . . 
 
 13 
 13 
 
 Insurance on 800 @ 2^°/ 
 Commission 
 
 25 Bales A. G . 1/25 
 
 Shipped per The Mary. 
 Over 
 
DOUBLE ENTRY. 
 
 January 17th, ]8— . 
 
 $3 
 
 Forward. 
 
 Jno. Addison. 
 
 ^ 251 Yds. Carpet. 
 
 30; 
 
 25 " 
 
 60 
 
 75 
 
 IS 
 18 
 
 5 \V. Forbes. 
 
 /j 6 Prs. Kids. .. 
 
 ! 4' " '_• Hose 
 
 90500 
 
 00; 
 
 5o'| I 
 751 I 
 
 -J 53'^5 
 
 70 
 
 -20th— 
 
 j' ^Richd. Hall ((T, 7, days.) 
 
 li To sugar, (from J. Cameron, Cuba.) 
 6,hhds. 145, K). Tare, 101 
 
 20 
 00 
 
 vd 
 
 O 
 
 16^2 
 
 '5«3 
 1729 
 
 i<So6 
 
 1676 
 
 9877 
 770 
 
 128 
 
 154 
 118 
 140 
 
 779 
 
 It 
 
 which 
 
 is usual as above to 
 goods are to be paid for 
 
 9098 
 mark the time at' 
 
 00 
 
 818S: 
 
 5'0 
 
 963I45 
 
34 
 
 DAY- HOOK. 
 
 January S-Uli 18 — . 
 
 (4) 
 
 Forwatd . 
 
 .0. Camphell. 
 1 1 j 6 'I'lerccb Coffee - (ho. k^o 
 
 6 2 (J 
 
 614 
 
 34J6 
 
 963 45 
 
 arc 62 
 59 
 
 6q 
 6a 
 
 53 
 
 3053 32M; 992 23 
 
 -3otfi 
 
 3 
 II 
 
 G. Smith. 
 
 To Tea (from W. Black, Canton)—' 
 10 Chests Y. Hyson, Gro. 1152 i 
 
 1 I 
 
 W.B. 
 
 8 to 17 
 
 Tare 287 865 65 
 
 562''25 
 
 10 
 
 _ 31st 
 
 Goods Cr. by Credit Sales. 
 
 i$963 
 
 45 
 
<s) 
 
 OOUHLE ENTRY 
 
 February 1st, 18 — . 
 
 35 
 
 10 
 
 8 
 l7/4f 
 
 2 
 3 12 
 
 200 
 
 Robt. Ireland. 
 
 l*cs. Flannel 
 
 " Linen Fronting, 30 ea... 240 
 
 " Sheeting 300 
 
 " T Cotton 280 
 
 " Delaine, r/29 i '30 59 
 
 " Fawn ,/, 
 
 j^ 
 
 8500 
 
 42 i 
 
 55.; 13^00 
 
 50, 15000 
 
 12^ 
 
 22 i ' 
 
 li 
 
 ' 55'' 
 
 3500 
 1328 
 1980 
 
 -4th 
 
 4 
 ; I 
 
 150 
 60 
 
 20 
 6 
 
 4 
 
 Jno. Addison. 
 
 '',f- "'""''"^ .i5c„ 5=500 
 
 " " ^ 1..'-. I i> 
 
 ,, ,,.. ^.SO ' 22(SoO 
 
 " Cloth ,,^ ,00 37200 
 
 " " iJoeskin ^q 
 
 43508 
 
 75 
 
 A. Logan. 
 1 1 Pipe Port Wine 
 
 7th 
 
 II 
 II 
 
 ti 
 
 n 
 
 II 
 II 
 
 6450 
 
 Geo. Smith. 
 
 Chests Oranges 
 
 Boxes Lemons 
 
 Tubs Butter ',' 
 
 Mats Cocoa — Gro 1727 
 
 Tare 77 jCzo 
 
 30500 
 
 2920011 58400' 
 300,00. 
 
 154590 
 
 200 
 
 2 
 
 4/30 
 
 W. Forbes. 
 
 ■14th- 
 
 Pcs. Silk Velvet, 1/30 1/33... 62 
 " Fch Cambric 
 
 900 
 
 17-10 
 15 
 
 I2i 
 
 II89 
 
 00 
 
 27100! 
 
 34'8o| 
 
 3000! 
 
 206 25 
 
 120 
 
 29S 
 
 05 
 
 I 
 
 Over. 
 
 1500 31500 
 125 15000'! 465^00 
 
 1274403 
 
 
36 
 
 IMY-BOOK. 
 
 (6> 
 
 February l«th, IS—. 
 
 I'orward. 
 A. Gregory, Calcutta. 
 
 10 120 Reams Pa])er. 
 
 84 " " . 
 
 50 
 
 '3 
 »3 
 
 I 
 
 10 
 
 3 
 
 _4 
 
 .1' 
 
 Shipping Expenses. 
 
 3551 426 
 440' 193 
 
 445 22 
 10 
 
 2744 
 
 03. 
 
 Insurance on iooo.oo(ff; 2^% 25.00 
 
 Commission 5.00 
 
 I 
 
 30 Bales A. G. i to 30. 
 
 Shipped per the Amelia. 
 
 J. Arnold. 
 
 To Goods on Commission. 
 
 Moore's Poems 
 
 4'Gibbon's Rome 
 
 6 Modern Europe 
 
 2 Shakespeare 
 
 1 Goldsmith's Poems. 
 
 25 
 5 
 
 882 
 
 70 
 900; 
 8ooi 
 
 5oo| 
 
 •19th- 
 
 4 
 36 
 48 
 10 
 
 2 
 
 60: 
 
 50 
 00 
 
 10 
 00 
 00, 1 
 
 10' 
 
 F. Milner. 
 
 6 "Pierces Coffee — Gro. 3327 
 W. G. 21/6 Tare 350 2977 32A 1 967153 
 
 100 
 
 20 
 
 00 
 
 00; 
 00 
 
 50 
 70 
 
 •20th- 
 
 'T. Simpson. 
 I Pipe Port Wine . . . 
 
 I Over , 
 
 305 
 
 00 
 
 274401 
 
6> 
 
 <7) 
 
 DOUItI.E ENTKV. 
 
 » Fi'I'ruarv 27tli is -. 
 
 37 
 
 Korvvard. 
 
 5 
 
 R. Hall. 
 
 2 Boxe<5 Raisin5> 
 2 Creamery Cheese 
 
 2 Tub Hutter 
 
 3 Boxes Lemons 
 
 10 
 
 IIO 
 
 120 
 
 i8o 
 
 10 
 10 
 
 1650,1 49 
 
 1 
 
 
 
 1 
 
 1 1 
 
 00 
 
 1 '^ 
 
 00 
 
 21 
 
 00 
 
 2744 
 
 50 
 
 03 
 
 99 
 
 50 
 
 2«43 53 
 
 m 
 
 •n 
 
38 
 
 DAYIiOOK. 
 
 March ist i8— 
 
 (8)' 
 
 11 
 
 i W. Jordan. 
 
 12 Pes. French Cashmere .ro oc^ ^,2^0 
 
 6l)ox. Handkerch.efs ^^^ ^^ ^.^ ° 
 
 ^ " do I ^^^ 
 
 6 Prs. Bl.nkets ^3^:; j^,^. 
 
 W. Thomson. 
 
 J_ 
 II 
 
 12 Silk Hats.... 
 
 2 Pes. Satin... 
 
 3 'I Muslin. 
 6 " Print... 
 
 235 
 
 1/20, 1/22, 42I 35 
 
 40: 25 
 
 i65ii2| 
 
 28 00 
 1470 
 10 00 
 20 63 
 
 10 
 
 C. Knight. (@ 26 days.) 
 
 To Sugar (from J. Cameron, Deme 
 rara.) 
 16 Hhds. J. C. 7 to 22. 
 (jro. 20800 
 ^ Tare 1600 i92oo;o6° 1152 00 
 
 J. Arnold. 
 
 To Goods on Commission. 
 
 12 Gerald Griffin's Works. 
 iCAToore's P 
 3 Modern E 
 
 oems. 
 urope. 
 
 ^ 70 
 740 
 
 Th. Dundas. 
 
 6th- 
 
 1 1 1 To 'lea (trom W. Black, Canton) 
 6 Chests Y. Hyson— Gro. 484 
 
 1 are. 
 
 6[4o 
 52:00 
 22 20 
 
 82 
 
 60I 
 
 114 370 
 
 90 
 
 J.iv 
 
 00 
 
 G 
 
 VLT 
 
 422 
 
 5C' 
 
 73 
 
 55 
 
 496 
 
 
(9) 
 
 DOUDLE ENTRY. 
 
 March 9th, 18— 
 
 $9 
 
 3 
 II 
 
 i l^'orward 
 
 Geo. Campbell. 
 
 To Tea (from \V. Black, Canton)- 
 9 Chests Congou, Gro. 960 
 ^^- ^- - \S to 3^. Tare 198 76: 
 
 nth 
 
 Ceo. Knight. 
 
 70 
 
 496 
 
 53340 
 
 03 
 
 •1 2 Boxes Oranges 
 
 j I Cask Cocoa, Gro. 427 | 
 
 2 Boxes Raisms Tsolio I 
 
 J. Pringle. 
 
 14th- 
 
 356 
 
 18I20 
 
 5o,oo| 
 
 12 0C'\ So 20 
 
 7 
 
 v' 30 Cheeses __ 
 
 3 Casks Cocoa, (iro. 1^20 
 
 T -n T '^''^ ^°2 ^227 15 184 oc 
 I Box Lemons ' ^' ^^ 
 
 ij Jno. Turner. 
 
 I I 
 
 V' 'o Pes. Bik. C^loth, 
 
 2492^ 
 
 8405 
 
 17,50, 22647 
 
 ,lu: 
 
 Doeskin. 
 
 230 350 
 210 
 
 95: 
 
 5i ^V. Thomsom, 
 
 i 
 
 v'l 6 Silk Umbrellas. 
 
 1 6th 
 
 4 Alpaca 
 
 2 Pes. .Shirting, 1/40 i 44 ..."""84 
 
 3 " Linen Sheeting j,^ 
 
 230 
 95 
 
 ! 
 805 
 
 00' 
 
 
 199 
 
 50 
 
 1 
 
 1004 
 
 1 
 13 
 
 80 
 
 
 .^ 
 
 So,i 
 
 
 :5o 
 
 12 60 
 
 35,1 51 'o' 8 
 
 I ;;o 
 
 Over 
 
 '188850 
 
 I, 
 
 ';■( 
 
40 
 
 DA V- BOOK. 
 
 March i6th i8— 
 
 2 
 
 III 6 
 
 Forward. 
 Th. Dundas. 
 
 Tierces Coffee Gro 3327 
 
 ^'^''e 327 30001' 32IJ 96000 
 
 :i88y,5o 
 
 10 
 
 1 8th 
 
 J. Arnold. 
 
 4 
 II 
 
 180 
 
 Reams Paper. 
 Do. . 
 
 105 
 
 73 M 
 
 M 
 
 Do. 
 
 J. Pringle. 
 
 — 19th 
 
 360! 37800 
 480'! 35040 
 340 j 612 00 
 
 134040 
 
 6 Tierces Coffee Gro 4000 
 
 '^'^'■^ 400 36oo'32>i^ iiyo'oo 
 
 II 
 
 12 
 
 8 
 
 22nd 
 
 R. Ireland. 
 
 Pes. Linen Fronting 
 
 M Fch. Merino 
 
 II Scotch Cambric 
 
 -°5 55: 
 '70' 35; 
 
 96 25' 
 
 26th 
 
 G. Knight. 
 To Sugar— (from J. Cameron, Denv 
 
 20;Hhds. 
 
 erara.)- 
 
 Gr 
 
 •0. 31125 
 
 J. C. 23/42 Tare 2645... 28480 
 
 9% 
 
 1121751! I 
 
 59i5o'! i 
 24joo!| 196 
 
 2705,60 
 
 ,208475 
 
(") 
 
 DOUBLE ENTRY. 
 
 March 26th i8~ 
 
 4« 
 
 
 30 
 
 25 
 12 
 
 60 
 
 26 
 
 1 /as 
 
 Forward. 
 Jno. Turner. 
 
 Yds. Blk. cloth :,go ,, 
 
 20S4 
 
 
 Bro. 
 
 Doeskin ','00 
 
 7 00 
 
 340 85 00 
 
 75 
 
 W. Jordan. 
 Prs. Blankets. 
 
 ■28th 
 
 12 00 214 00 
 
 4 
 II 
 
 II 
 
 II 
 
 II 
 
 660 
 
 171 60 
 
 640 38400 
 580 29c 00 
 
 7 
 
 Pes. Fch. Cashmtie 260.; 120, 31.-00 1157^60 
 
 -29th- 
 
 8 
 
 Jas. Pringle. 
 
 To Sugar— (from James Cameron 
 Demerara) 
 
 Hhds. 
 
 12 
 
 T482 Tare 158 
 
 1534 
 
 1779 
 
 1826 
 
 155' 
 1602 ^ 
 
 1730 ' 
 
 13137 
 1 145 
 
 151 
 
 ro6 
 
 182 
 
 »33 
 109 
 
 130 
 176 
 
 i'45 ' 
 1 1992. 
 
 9 107928 
 
 31st 
 
 Bank. 
 
 To Interest Jan. ist to March 3rst. 
 Over , 
 
 '"^5 00 
 
 345^35 
 
 
42 
 
 m 
 
 I 
 
 r 
 
 DAY-BOOK. 
 
 ^arch 31st, 18—. 
 
 J. Wilson. 
 
 II 
 
 12 
 
 13 
 
 i3| |ToComniissionio%onsales.$i2o. 
 
 ^ This is the charge for selling J. Wilson's 
 
 Tea (from W. Black, Canton)- 
 
 To 3 m'ths Int. on Cash 
 paid Freight, Duty, 
 
 „ r- ;••: ($1112.00) 
 
 " Commission, 5 / on 
 
 ''''' °.... ($1859.95)! 
 
 11\ p"g''^' (^'■«n^ J- Cameron, Demerara; 
 
 To Int., 4 m'ths, on Cash 
 paid Freight, Duty, 
 
 „ r^""-"."-. • ($2791.00) 
 
 " Commission, 5 % on 
 
 '^^^' ••••• ($5755.70) 
 
 VV ni ^''^1''/^"^^'' "^^'^ received from! 
 .\\. Black and ]. Cameron to sell on coT 
 
 Cul' 'T^ ''^''' '^' ^/« showing howl 
 much has been sold are to be made up "nd' 
 
 12 
 
 13 
 
 10 
 
 Goods~Cr. by Credit sale.^ 
 
 (12) 
 
 345635 
 
 I9|46 
 9300 
 
 \ ii 
 
 22 
 
 28779 
 
 ' I 
 
 345635 
 
(') 
 
 DOUBLE ENTRY 
 
 INVOICE-BOOK. 
 
 N. York, January ist, i8— 
 
 4a 
 
 5 
 
 lO 
 
 250 
 310 
 100 
 
 Jno. Watson. 
 
 Reams Printing....... ,c^ ,^ 
 
 " Do 
 
 Do ^'■^'" '°54°° 
 
 .^10 3!0 00 
 
 Por posting the Invoice- Book see page 17 2^:^' 
 
 II 
 
 ^3 
 
 Th. Johnson. 
 
 25iPcs. Rlk. clo 525' 290^522-50 
 
 22 1- Bro. Do ^(,2 280 129360 I 
 
 W2i[ „ Doeskin 210 70 14700 296310 
 
 i Irving & Co. Oporto. 
 
 10 Pipes Port Wine per the Annie ho .X) 1400 00 
 
 Insurance i; 35170 
 
 Commission on $35 70 ' [ ilso 
 
 '143750 
 
 -Cth 
 
 101 
 
 I Jno. Wilson. 
 
 6 By Goods on Commission- 
 
 6 Brown's Phi!osoi)hy 
 
 6 Moore's Poems 
 
 4 Goldsmith's Do 
 
 Natural History 
 
 24c 
 
 j 
 
 i i 
 1440 
 
 1 
 
 1 
 
 1 20 
 
 7,20 1 
 
 90 
 
 540 
 
 (>o 
 
 240 
 
 
 29 40 
 
 1963 I, 
 
 m 
 
44 
 
 INVOICE-BOOK. 
 
 Jan. 12th, 18—. 
 
 (^) 
 
 _6 
 II 
 
 i8 
 
 Forward 
 
 W. Graham Kingston, Jamaica. 
 Tierces Coffee (per the Mary) 
 
 fo ^JO. 6652 '^ 
 
 o« Gro. 3407 ''^' I ^ 
 
 ^- '^^^^^- 357 ..3050! 20 
 
 13 
 
 7 
 
 V 
 
 Insurance 
 
 Commission on $5.0^. 
 
 1344 
 610 
 
 1954 
 
 50 
 
 5 
 
 60 
 
 00 
 
 2963 10 
 
 ^icth 
 
 D. Mortimor & Son 
 
 |By Goods as per Invoice ' 
 
 I Many houses enter only the am'ount'o'fi 
 Invoice. 
 
 I12009 
 
 60 
 
 ool 
 00 
 
 Marine Insurance Co. I 
 
 By Insurance on Goods to A. GreL^-i 
 ory Calcutta , 
 
 5 J no. Watson 
 
 fo 175 Reams Paper... 
 
 220 „ 1)q, ^ 
 100 M Oo 
 
 20 
 
 2288 70 
 
 00 i 
 
 I 
 
 7i 
 
 - 1 
 
 1 1 
 
 280 ' 490 
 34oi; 74S 
 
 ;295[iJ9i 
 
 II533 
 
 00 
 00 
 00 
 
 00 
 
 I J. Reid. 
 
 By (}oods as per Invoice 
 
 I ^ , [ 
 
 I 25th 
 
 I A. Robertson \- Co. 
 6 Tierces CorfTee Gro. 4000 
 
 Tare 400 '?6oo o-' 
 
 . !_____ ^i 9°°..oo 
 
 MSt 
 
 '_°_ !9^^^ ^2l- ^^ ^'■'-■^'^ purchases 
 
 I 
 
 46970 
 
 '5721 50 
 
 
(3) 
 
 INVOICE-BOOK. 
 
 February 1st, 18 — . 
 
 45 
 
 7| \D. Mortimer & Son. , 
 
 v^6o/3o Pes. DeLaine 1800221/; 
 
 •' Print 
 
 25 
 20 
 
 ■/2 
 750;I2J^ 
 
 " Twilled Cotton 850 10 
 
 6th 
 
 7 jA. Robertson & Co. 
 
 jBy Goods as per Invoice. 
 
 40500! 
 
 93'75! 
 Ssoo'i 
 
 ^ 583I75 
 
 1 2th 
 
 VV. Graham, Kingston, Jamaica. ] 
 
 (per The Jane). 
 II 1 2;rierces Coffee. Gro. 6654 
 
 ' 7"are 680 5974 
 
 Insurance 
 
 Commission, to .' on 34 00 ; 
 
 821 
 
 13 
 13 
 
 J. Reid. 
 
 1 6th 
 
 20 1194I80 
 
 ; 34|oo 
 || 3I40 
 
 1232 20 
 
 (> 
 
 8 Pes. Satinett 
 
 12 " FrenchCashmere... 
 
 -MO 65 13650 
 380 95 361 00 
 
 10 
 
 I lyih 
 
 Jno. Wilson. j 
 
 By Goods on Commission. i 
 
 6 His. Rome . L _. 
 
 8Modern Kurope 5 10 4880 
 
 '^'l"^'^']:^ '4 80^ 9,60 
 
 iByronsPoems , |( ^l 
 
 10390 
 
 497,5^' 
 
 10 
 
 24th- 
 
 Jno. Anderson. 
 
 By Goods as Invoice. 
 
 28th 
 
 Goods— Dr. To Credit Purchases... 
 
 293 30 
 
 2200 o: 
 
 M 
 
 Pi , 
 
<6 
 
 BOOKKEEPING. 
 
 
 
DOUBLE ENTHV. 
 
 THE WAREHOUSE-BOOK 
 
 47 
 
 in those eases wl ere " ,, •> "■«';<'l'ouse. Used el.ielly 
 at a time. Tljm™it t 1 ', "i"^''" ','"'' f ''* "' ' i»'-^^^titil 
 tion of Roods cl? el n?-vl/"'' °" '"■'"'" "*' ""^ <'-^*''-ip- 
 
 foront a/es ent««l.' ■ "' '° '"^^ ''^ '"'''-'^ of the dff- 
 
 . T lie mnniioi' of koe|,inf; tlie book varies T„ tl f n 
 ■ng .s s ,ovv„ a metho.i n^.ful in o^-di, y ease ""^'" 
 
 iiie two a/cs below aiv fnv T . '^''y y^^ts. 
 
 entered in the precedin.. Day:Took ;j^tld ''","''"'-■''.'''■« 
 persons named. to the various 
 
 J- He (iiiantitios are enfo-n,! r.»^ ^-i, rk • i 
 ceived a'nd on the Cr^ side^^hln '^f'^ ^'^ ■'"'' "" ^«'"S ^«- 
 Tea, 
 
 18-.: 
 
 Jan. 6 To Reed, from i 
 W. Black, 
 
 Canton 
 perthe iMary.ij 40 
 
 U.U'k.| 
 Page. |Chest8 
 
 Api-.jl 
 
 M On hand. 
 
 18- 
 Jan 
 
 Sugar. 
 
 I To Reed, from 
 J. Cameron, j 
 De-^merara,' 
 per the Jane. 
 
 D. Bk. Hhds- 
 
 Jan. 
 Mar. 
 
 ;o 
 
 50 
 
 20 By sold to. 
 
 4i 
 
 26' 
 29 
 
 
 (( 
 C( 
 it 
 
 3 
 8 
 
 10 
 
 1 1 
 
 6 
 16 
 
 20 
 8 
 
 50 
 
 i 
 
! 
 
 4d 
 
 
 Dr. 
 
 HOOK- KEEPING. 
 
 CASH. 
 
 (I) 
 
 '5 
 15 
 
 I 
 I 
 
 I 
 
 ^! 
 
 9 
 I 
 
 v\ 
 
 9 
 2 
 
 2 
 
 ^, 
 9 
 
 18- 
 Jau, 
 
 I J. HamiIton--Ca.sh at com- 
 mencing 
 
 R. Boyd — Cash at com- 
 mencing 
 
 Cash sales 
 
 J. Arnold 
 
 J. Pringle i 
 
 Cash sales ; 
 
 j. 'I'urner , • 
 
 Cash sales 
 
 Un. Bank [[[[ 
 
 9 1 J . Edwards 
 
 1 1 j Cash Sales 
 
 11 Bills Rec, No. 1 Disct'd... 
 
 12 Un. Bank 
 
 151F. Milner 
 
 20 J. Addison 
 
 22 Cash Sales 
 
 23 Un, Bank 
 
 3 1 Cash Sales , 
 
 ^i j Bills Rec, No. 2 Disct'd... 
 
 Cash Bills I T^{enn^^r,t 
 
 Sale8.lKec'le "'^cou^^t. 
 
 3010 
 
 3820 
 
 4040 
 
 3120 
 
 5810 
 3035 
 
 200 00! 
 
 10, M ^Cbods— Cash Sales. 
 
 231 30 
 
 228 35 
 
 9 It I Bills Receivable , 
 
 (Cash and Discount.) 
 
 4.31 30 
 
 Note.— In the Cash-book used in actual 
 business the dates are placed in the centre of 
 each i)age, instead of the margin as above, 
 the same dates being placed opposite each 
 other on the Dr. and Cr. sides— fan. 1st op- 
 posite Jan. I, Jan. 2nd o])p. Jan. 2, and so on. 
 
 SECOND PO.STING. 
 
 Disc't— To am't allowed to Sundries... 
 
 L___!^''^''^—To am't Rec. from Sundries 
 
 7640 
 4440 
 
 513 
 
 69 
 
 i 
 
 1 loo 
 
 4013 
 266 
 
 Cash. 
 
 8000 00 
 
 8000 
 
 30 
 
 I45J 
 
 843 
 
 38 
 
 97 
 
 I 
 
 ISO 
 
 00 
 10 
 60 
 60 
 20 
 
 37 
 40J40 
 
 600 00 
 
 13106 
 
 3I|20 
 
 199 00 
 
 80c 00 
 
 76237 
 
 5o|59 
 5S110 
 
 1500J00 
 
 30,35 
 229 80 
 
 171191 
 
 22 
 
 775174 
 
(«) 
 
 DOUULK KN'IKY. 
 
 CASH. 
 
 49 
 
 Ci 
 
 9 
 ♦' 
 
 12 
 II 
 
 Jan i 
 I 
 I 
 
 II 
 II 
 
 C48h I Hills I Trade ( Di.- ;■ " "f 
 P'rchs PayblelExpns count.'' ^'''*'^" 
 
 II 
 
 n 
 9 
 
 V 
 
 II 
 
 5 
 IS 
 «5 
 
 lO 
 
 Un. Bank | 
 
 Coods— Cash Purchases... .! ..'43 cx) 
 Counting House Furniture . 
 
 Sugar (per The Jane) 
 
 J?"ty ."....2025 ooi 
 
 l^r^ighl 71, 00I 
 
 Dues, &c...., 55 00' 
 
 jCoojierage. porterage, &c 
 
 "(Carriage hire 
 
 "|Purt Wine (per the Anne)— 
 Freight, Duty. &c 
 
 4 J Wa'son ^ 
 
 SlTaxes ' 
 
 6j'rea (per The Mary) — 
 
 I Freight, Duty, A;c 
 
 irUn. ]Janl< ; ^ 
 
 M,Ca.sh Purchases 'r,n ^r. 
 
 i2|Shipping Charges • • • • ■ 00 40 
 
 .1) Coffee (per The Mary)— I 1 
 
 j Freight, Duty,&c < 
 
 i5|Un. Bank ..'.,.. 
 
 iSjMarine Insurance Co ...[': 
 
 iQjSalaries .."...'.*' 
 
 231 Bills Payable. No. i .."!..* ,' ! 1200 00 
 
 25!;. Watson ' ' 
 
 30, J. Hamilton 
 
 '< K. Boyd ,[['[ 
 
 • Ca.sh on hand 
 
 70 
 
 •21 50 
 
 103 
 
 20 
 
 10 00 
 
 31, Goods— Cash lurchases. 
 
 84 40 
 
 16 
 
 65' 
 
 , 103 40 
 
 9( n'Bills Payable 
 
 ,-,1 
 -''I "|Trade Expenses 
 
 Second Posting. 
 
 12, "iDLscounts by amount allowed By 
 1 Sundries 
 
 1200 00 1 
 
 122 60 
 
 loScooo 
 
 4300 
 
 50000 
 
 2791 00 
 
 6 70 
 
 138210 
 
 iij6o So 
 
 21 50 
 
 i 
 
 1112 00 
 
 492,00 
 
 6lJi40 
 
 1000 
 
 809 70 
 
 720 00 
 
 2000 
 
 8440 
 
 1200,00 
 
 3 1 6; 35 
 
 120 00 
 
 100 00 
 
 22579 
 
 I- "jCash— By amount paid to Sund- ' 
 
 ries— less cash in hand 2254995 
 
 119 85 I 
 
 2277574 
 
 ^'f 
 
 3 1 
 
 41 
 
T 
 
 r)0 
 
 Dr. 
 
 BOOK-KEEPING. 
 
 CASH. 
 
 (3) 
 
 I 
 
 • 
 
 3 
 
 V 
 
 4 
 
 Q 
 
 3; 
 9, 
 
 2, 
 
 18- 
 I'ob 
 
 I 
 
 9 
 
 lO 
 
 9 
 
 12 
 
 1 1 Cash in hand. 
 
 „ Cash sales 
 
 „!j. Pringle 
 
 2 Bills Rec, No. 3 Di^rtd..-. 
 
 „|W. F'orbes 
 
 11 
 
 Cash Sales 
 
 ^ R. Ireland 
 
 i2iUn. Bank 
 
 i-j Bills Rec, No. 4 Disct'd 
 
 1; Cash Sales 
 
 G. Smith 
 
 Discouut. 
 
 104 13 
 
 350 
 0,26 
 
 I 
 
 21 75 
 5 
 
 20 
 ,,!Cash sales 
 
 23 
 
 Un. Bank f 
 
 25 Bills Rec, No. 5 Disct'd. 
 
 „\j. Addison 
 
 ,, i Cash sales 
 
 28 Bills Rec, No. 7 Disct'd.. 
 II Un. Bank 
 
 Goods— Cash Sales ^\' 167135 
 
 Bills Receivable * 1 1 2 8 1 3 ' 60 
 
 •These are the sums total for the month. 
 
 *rhe Bills Rec. entered in the Cash-book 
 were discounted at the Bank. Bills are often 
 not discounted, but paid away, sometimes at 
 their lull value, in settlement of a/cs. In 
 such cases the entres are as under : — 
 
 On the Dr. side — 
 
 Bills Receivable, No. 2 $23 30 
 
 On the Cr. side — 
 J.JA'^atson, New York. 
 
 Bills Rec , No. 2 $23 30 
 
 SECOND POSTING. 
 
 Disc't — To am't alloweato Sundries... 
 
 12 Cash — To am't Rec from Sundries, 
 I I less cash on hand 
 
 00 
 
 I 
 1490 
 
 2.25 
 
 5;53 
 
 157 
 
 32 
 
 Cash. 
 
 225 79 
 
 27 00 
 
 i978;37 
 
 8i5|32 
 
 494 
 
 3050 
 
 41333 
 200 00 
 
 460 00 
 
 36 .S5 
 
 283 15 
 
 33 50 
 2400 00 
 
 56000 
 
 800 00 
 
 3950 
 962 00 
 
 1400 00 
 
 10670:25 
 
(4) 
 
 DU. ULE ENTRY. 
 
 CASH. 
 
 SI 
 
 9 
 
 7 
 
 • 
 
 9 
 
 V 
 V 
 
 Cu h. 
 
 '5 
 
 V 
 
 9J 
 
 7 
 
 10 
 
 M 
 II 
 II 
 
 9 
 
 II 
 
 lO 
 
 II 
 
 12 
 
 14 
 
 ^3 
 
 Un. Bank 
 
 J. Reid .'.*.".".".".'.' 
 
 Tr. Exp.— Salaries 
 
 Un. Bank 
 
 Bills Payable No. 2 
 
 Cash Pur(ihases ,[,] 
 
 Tr. Expenses— Salaries 
 
 R.Boyd !?!'!f.!!!.?:;::'' '■•••• 
 
 Tr. Expenses— Taxes ...'.'." 
 
 Coffee-(per the Ann, Freight.'" I VJty! 
 
 Cooperage &c 
 
 Tr. Expenses— Bro. Wra jjpi ng '. '. '. . " .' [ [ [ [ * * 
 
 '5[ n Salaries | 
 
 17 J- Hamilton....." '* 1 
 
 "Cash purchases I 
 
 " Un. Bank " ; 1 
 
 iSlnsurance on Goods *io' A.' "Gregory 
 
 Calcutta ^ 
 
 23 Bills Payable No. 2 
 
 25|Un. Bank 
 
 28 B.ills Payable No. 4 ..."."."."".'' 
 
 " D. Mortimor & Son 
 
 " Cash on hand .*........'. 
 
 irchases 
 
 23,49 
 
 11,41 
 
 Bills Payable ."..*.'*' 
 
 I Trade Expenses .*'"**: 
 
 *(These are the sums total for the 
 
 SECOND POSIING. 
 
 20; 
 
 Soil 
 
 137 
 
 5251 
 
 106 
 wontti )' 
 
 2 'I Disc't— By am't. alio 
 
 I2f 
 
 wed by Sundrit 
 
 u,Cash-By am't paid to Sundries les- 
 ! on hand 
 
 34 90 
 
 1560 00 
 446121 
 33^00 
 320,00 
 500'co 
 69 20 
 28 Ho 
 3C0 
 60 00 
 10 00 
 
 520^00 
 
 175 
 29 Oo 
 
 120 no 
 
 6800 
 
 30000 
 
 I 
 I 
 
 2500 
 2463 10 
 
 1400 00 
 
 228870 
 21704 
 
 20O :S5 
 
 f ' I 
 
 10670 25 
 
\ 
 
 \ 
 
 52 
 
 Br. 
 
 BOOKKEEPING. 
 
 CASH. 
 
 V 
 
 5 
 9 
 
 2 
 f 
 
 9 
 
 4 
 
 f 
 
 V 
 
 2 
 9 
 5 
 
 V 
 
 2 
 
 18- 
 Mar 
 I 
 
 It 
 4 
 
 ir 
 II 
 
 5 
 
 7 
 
 II 
 
 II 
 
 IS 
 
 II 
 
 20 
 22 
 
 Cash on Hand 
 
 Bills Rec, No. 8 Discounted! 
 
 10 
 9 
 
 23 
 
 30 
 
 II 
 
 •I 
 
 31 
 
 11 
 
 Cash Sales . . , 
 
 f . Thomson .... 
 
 Un. Bank '.'.'.".".".'.'.'.'. 
 
 Cash Sales 
 
 Bills Rec, No. 10 bi'scomUcd. '.['."' 
 
 .1 iJundas 
 
 Cash Sales 
 
 Un. Bank .".*.'.'.'.'.' 
 
 J. Pringle .....'. " " 
 
 Cash Sale3 
 
 Bills Rec , No. 1 1 Discounted [.'... 
 
 Cash Sale:-; 
 
 Un^ filjnk"' ^^"'P''^'^'^" ""^'s'^c ' on the $i , 
 
 G. Knight ..'/_ 
 
 Cash Sales i. . .'.' "' 
 
 A. Gregory, Drawback 
 
 on I\'iper. 
 
 Goods — Cash 
 Bills Rec 
 
 Sale 
 
 eS II g^ gQ 
 
 including Discount II1305 
 
 NoTE.-Ifdesired a monthly abstract may 
 be made on both sicfes of the Cash-book as 
 under. 
 
 (5) 
 
 Discount. Cash. 
 
 It 
 U 
 
 ABSTRACT. 
 
 Cash on Hand 
 
 ICash Sales .'.'.'.'.. 
 
 |A/cs Received '. ,,_, _^ 
 
 Bills Resdvable l.;::;; Jg? 
 
 Un. Bank ^„:;^ ■' 
 
 2720 00 
 
 206 85 
 93 60 
 
 86624 70 
 
 SECOND POSTING. 
 
 Discount — 
 
 ^ To Amount allowed to Sundries 
 Cash — 
 
 To Am't Rec'd from Sundries, less Cash 
 
 Hand 
 
 20685 
 
 304 '00 
 
 ig'oo 
 
 69;8j 
 
 150000 
 
 1900 
 
 497 '50 
 
 333 '00 
 
 1865 
 
 30:' 00 
 
 2i5'i5 
 6 50 
 
 495 '00 
 1050 
 
 372,95 
 
 92000 
 
 1^32 '20 
 
 1955 
 
 84 '60 
 
 6624 70 
 
(6) 
 
 
 DOUBLE ENTRY; 
 
 CASH. 
 
 53 
 
 18- 
 
 Mar. 
 9 I 
 
 7 
 
 / 
 
 / 
 
 f 
 
 9 
 9 
 7 
 
 6 
 
 / 
 9 
 
 12 
 12 
 
 • * 
 4 
 II 
 5 
 
 10 
 
 II 
 
 15 
 
 20 
 22 
 
 23 
 
 24 
 
 31 
 
 II 
 II 
 «• 
 II 
 
 lO ,, 
 
 9 M 
 
 J3 ., 
 
 Union Bank 
 
 , Salaries, Tr. Expense 
 
 J. Reed ..,,, 
 
 'Bills Payable, No, «; 
 
 R.Boyd 
 I J. Hamilton 
 I Rent . 
 
 Salaries 
 
 I Cash Purchases 
 .Bills Payaflle, No. 8. 
 [Salaries, 30 00. Stamps 
 iUn. Bank 
 
 [Robertson & Co 
 I Ca-h Purchases 
 I J. Wilson 
 I Salaries 
 , Expressage 
 
 Un. Bank 
 
 R. Boyd 
 
 Goods— Cash Purchases u 66 So 
 
 ^^Yr""'' ....'140^^ 
 
 Irade Expenses ' 45770 
 
 Cash on Hand 
 
 Cash Purchases $ 66 So 
 
 |A/cs Paid 
 
 i Bills Payable..., 
 
 I Trade Expenses, 
 
 \}{^^^^^^ : 266400 
 
 .K.Boyd ^^Z „„ 
 
 J. Hamilton.., 
 
 Cash on Hand 
 
 SECOND POSTING. 
 
 Discount- 
 By Amount allowed by Sundries 
 Cash — 
 
 Bf Amount paid to Sundries, less Cash on ■ 
 Hand 
 
 d! 
 
1 
 
 54 
 
 BOOK-KEEPING. 
 
 
 
 (I> 
 
 _ 
 
 BILLS. 
 
 ' 
 
 When 
 Rec'd. 
 
 i8 
 2 Jan. 10 
 
 2 „ .. 
 
 3 ., 31 
 
 From whom 
 ^" received. 
 
 • 
 
 Am't. Date. 
 
 Term 
 
 1 
 Whe 
 Du{ 
 
 18- 
 
 n Entered 
 5. in Cash- 
 book. 
 
 1 
 
 1 T. Dundas 20000 Ian 
 
 .1 ,, 
 
 i i8_ 
 
 1 
 
 _ -.^ ' •• ^'^^' ^■'<J J ii.li. oj 1 im 
 
 * Uo 2-?r ->r» .. 
 
 )■ i'eb. II Jan. ri 
 Mar. iii ., :;i 
 Apr. i|Feb. 2 t 
 
 i ! 
 
 3 R. Hall t 
 
 >i8 82 II 29 2 „ 
 
 i ' 
 
 9 „ „ 
 
 To am 't rec'd from 
 
 Sundries 1250 12 
 
 
 
 
 
 J Feb. 14 
 ! M 14 
 
 ^ M 20 
 ! „ 26 
 
 4 W. Forbes 4 
 
 5 G. Smith 5 
 
 6 A. Logan n 
 
 7 F. Milner g( 
 
 65 00 Feb. i^ 
 
 62!25 II i^ 
 
 ^900 II ih 
 3753 " 2C 
 
 i 3 - 
 
 H I II 
 ! 3 " 
 > I .11 
 
 May l7!Feh 17 
 Mar. 17 „ 25 \ 
 May 21 
 -Mar. 23 
 
 9 „ 28 
 
 3 
 
 Toamt rec'd from 
 Sundries 315 
 
 5378 
 
 
 
 
 4 
 5 
 
 '; I 
 I 
 
 ! ^ 
 
 3 
 3 
 
 i 
 
 Mar. 2 
 
 » 7 
 >i 20 I 
 
 »» 1) ^ 
 
 8T. Simpson ac 
 
 9 W.Jordan 42 
 
 3 J. Arnold re 
 
 I Do re 
 
 )5 00 Mar. i 
 5250 II 7 
 
 woo ir 19 
 
 I II 
 
 4 - 
 
 I II 
 
 ! 
 
 Apr. 4!Mar.» i 
 
 July 10: 
 
 Apr. 22 Mar. c 
 
 >. „ ii: 
 
 2 Do 52 
 
 '^i>->U II ly ^ n 
 
 May 22 
 June 22 
 May 20 
 June 20 
 
 .. 20 
 
 
 5 G. Campbell .... 70 
 i Do 82 
 
 jl/U " ly 
 000 II 17 
 563 •• 17 
 
 2 M 
 
 3 - 
 
 ! 9 
 
 » 31 
 
 To am't rec'd from 
 Sundries ^yy 
 
 t 
 
 6 S3 
 
 
 
 1 
 
 ! '• 
 
 ! : 
 1 
 1 
 
 j 
 
 i ■ . ,' 
 
 1 
 
 )? ' 
 
 1 
 ! 
 
 1 
 
 i 
 
 1 
 
 On Posting the 
 Bill-book see p. 
 24. 
 
 1 
 
 
 1 
 
 Bills when discounted or any wav 
 disposed of are enfd in the Cash- 
 book and the da^s filled in here 
 
K^) 
 
 
 DOUBLE ENTRY, 
 
 S5- 
 
 RECEIVABLE. j 
 
 By whom 
 drawn. 
 
 On whom To whom 
 i drawn, j payable. 
 
 1 
 
 I 1 
 
 . ■ 1 
 Where ^ „ 
 payable. « f, 
 
 
 1 : ' : 
 
 i, ri i >' <--" 
 
 i 
 
 I ': 
 
 I 
 
 1 i 
 
 * ■ 1 
 \ ; 
 
 i . \ 
 
 
 1 ' 
 
 
 H.&B. . 
 T. Dundas 
 
 T. Dun 
 
 das ... 
 
 A. Bro.. 
 
 Hamilton & 
 \ Boyd.... 
 T. Dundas 
 
 
 
 IN. Y. 11 
 
 'Mon. in 
 
 1 
 
 i 
 i 
 
 - • 
 
 1 
 
 1 
 
 t 
 
 1 I 
 
 1 i 
 
 ! 
 i 
 
 j 
 
 i 
 \i 
 
 ' ' 1 
 
 1 '; : 1 
 
 1 U'u 
 1 -' '■ 1 
 
 
 
 
 j 
 
 1 ,' 
 t 
 
 1 ! 
 
 1 
 1 ; 
 
 ' I 
 
 ' 1 
 
 
 
 t 
 
 ! 
 
 ; ! 
 
 
 
 1 
 
 
 ; i . 
 
 l^^l 
 
 \ 
 
 1 
 
 ! 
 
 \\\ 
 
 1 
 
 1 
 
 1 
 
 1 
 
 ll 
 
 .... ^^^H 
 
S6 
 
 BOOK-KEEPING. 
 
 BILLS. 
 
 (3. 
 
 When 
 Accep'd 
 
 By whom 
 drawn. 
 
 1 J. Watson . . 
 
 2 T. Johnson . . , 
 Do 
 
 4) Mortimer &Son..' 
 
 
 28 
 
 I200I00 
 
 500 oo 
 
 2463 10 
 2288 70 
 
 By amt. Granted' I 
 
 to Sundries . . '6451 80 
 
 T. Johnson 
 
 Do .... 
 A. Robertson ... I 900 00 
 Mortimer & Son. . . 400 00 
 
 '^•^'^'^ 49750 
 
 i I 
 
 By amt. Granted — 
 
 to Sundries 432900 
 
 W. Graham | 750 00 Mar. 
 
 ^-^o ' 750 O' 
 
 Jan. io| 10 d/s (Jan. 23 
 20 10 d/s |Fc-I). 2 
 
 'looooblf-'eb. 
 
 11531 50 r, 
 
 II 
 II 
 II 
 
 20| 
 25 
 
 I 
 
 2 
 
 8 
 20 
 
 I mo 
 
 I M 
 
 28 
 
 Entered 
 
 in Cash 
 
 book 
 
 18- 
 fan. 23 
 Feb. 2 
 ■ 23 
 
 „ 28 
 
 I 
 2 
 2 
 I 
 3 
 
 jMar. 
 
 [Apr. 
 
 1 M 
 
 Mar 
 May 
 
 4 
 
 4 
 5 
 J I 
 
 Mnt 
 
 10 12; J. Anderson 
 
 293 30 " lo 
 
 30 d/s 
 
 60 d/s 
 
 I mn. 
 
 Apr. 131 
 
 By amt. Granted 1- 
 
 to Sundries .. . 1792' ;^o\ 
 
 II 
 
4) 
 
 DOUBLE ENTRY. 
 
 PAYABLE. 
 
 57 
 
 To whom payable. 
 
 Where payable. | i ^ 
 
 Oh 
 
 
 rt|C 
 
 <; V2 O 
 
 
 2;::5 
 
 h. i. 
 
 11 
 
 a 
 
 I 
 
58 
 
 LEDGER. 
 
 INDEX. ' 
 
 FAOE. 
 
 Arnold, James i 
 
 Addison, Jno 2 
 
 Anderson, Jno 8 
 
 Black, Wm 8 
 
 Bills Receivable 9 
 
 Bills Payable 9 
 
 Bad Debts 13 
 
 Balance Sheet 15 
 
 Boyd, Robert 15 
 
 Campbell, Geo ^ 
 
 Cunningham, R 8 
 
 Cameron, James 8 
 
 Coffee II 
 
 Counting House & Ware- 
 house Furniture 12 
 
 Cash 12 
 
 Commission i^ 
 
 Dundas, T 2 
 
 Discount ■. 12 
 
 Edwards, James i 
 
 Forbes, W ^ 
 
 Gregory, A. 2 
 
 Graham, W 6 
 
 Goods (General a/c) 10 
 
 Goods on Commission.. 10 
 
 Hall, R........' 3 
 
 Hamilton, Jas 15 
 
 Ireland, R ^ 
 
 Irving, J. & Co 6 
 
 PAGE. 
 
 ^ 
 
 Interest .12 
 
 Insurance 13 
 
 Jordan, W e 
 
 Johnston, T 5 
 
 Knight, Geo 5 
 
 Logan, A 4 
 
 Milner, F 2 
 
 Mortimer, D. & Son. .... 7 
 Marine Ins. Co 7 
 
 PrJngle, J 4-1 
 
 I'aper iq 
 
 Port Wine n 
 
 Profit and Loss 14 
 
 Reid, Jas. 7 
 
 Robertson & Co 7 
 
 Smith, Geo 3 
 
 Simpson, T 4 
 
 Sugar II 
 
 Turner, Jno i 
 
 Thomson, W c 
 
 ^ea II 
 
 Trade Expenses 13 
 
 Trial Balance 14 
 
 Union Bank. 
 
 Watson. J e 
 
 Wilson, Jno 6 
 
DOUBLE ENTRY. 
 
 Stock book, March 31, 18—. 
 
 59 
 
 /lo/ 
 
 Ai/ 
 
 /"/ 
 
 10/20 Pes. Blk cloth 
 
 ^. " Print 1^0 
 
 3 '» Fch. Cashmere. . nc 
 
 2\ n Velvet.. ?^ 
 
 T • ■ , : ■ : 00 
 
 " Linen Shirting .^2 
 
 ent^e^ed)'"' ^'" ^"''"''' ^" particulars are 
 
 00 : 290 I 580:00 
 
 I2V^:| 2250 
 
 95!l 90 25 
 
 2501 150 CO 
 
 30 10860 
 6381 20 
 
 This sum entered in the Ledger under Goods. 
 
 1987 
 
 r)uty Freight &c... 
 
 Tierces Coffee, Gro. 337, Tare 340 
 
 733255 
 
 260 00 
 20,i 59740 
 
 Entered in the Ledger under Coffee. 
 
 Pipes Wine 
 
 Entered in the Ledger under Wine. 
 
 The Coffee and Wine are entered bv them 
 
 Counting House FuHiiture 
 
 This is entered in the Ledger, page 71. 
 
 556'42 
 
 475 00 . 
 
 Books on Commission, J. Wilson, on hand, March 31 ,8- 
 
 These goods are entered to the Dr. of T Wil 
 
 but'no;'-" /^' ^"'eer as balance dfe /c; him 
 but not mchuled m the inventory of H &B\ 
 lown goods, as they belong to J. Wilson. 
 
 For a similar reason the 8 chests cf Te^ nn 
 
 . 35920 
 
 I 
 
 I 
 
 ■ " 
 
 
6o 
 
 Dr. 
 
 LEDGER. 
 
 Jas. Arnold. 
 
 (0 
 
 Cr. 
 
 18-i I ! 
 
 .Tani 1 To Mdse i 1 
 
 F(:b;]ft „ Do 
 
 Mar I 4| „ Do 
 
 .. ,131 ,, Do 
 
 . .1 G 
 
 .♦' 8 
 
 Do t Mar. 4, tJnder- 
 ]josted ... 
 
 10 
 
 18—1 
 
 1628'0O Jan 3 By Cash.-... 
 
 100 70 ' „ !„ „ DiFct.... 
 
 2 60 Mar 20 „ 3BU1b.. 
 
 1340 401 
 
 I 8000 
 
 1 3051; 70 
 
 I 1451 
 
 II 76 
 I: 1523 
 
 3051 
 
 60 
 40 
 70 
 
 70 
 
 * PoFted incorrectly to show the way of rectifying the error. 
 
 + 1 he error of Mar. 4th is rectified by making this entry as soon as the en-or 
 
 is ili^cnvered 
 
 Jno. Turner. 
 
 18-1 ! 
 
 Jan ' 2 To Goods 
 Mar 14 ,, Do 
 „ 20 „ Do 
 
 Aprj l|To Balance 
 
 II ' iiB-: 
 Ij 102 50 Jani 5 By Cnsh 
 
 9 ]0('.4 50 
 111 214 00 iMar 
 
 1:J21 00 
 1218 50 
 
 Discb 
 
 3i „ Balance 
 
 97 
 
 5 
 
 1218 
 
 37 
 13 
 50 
 
 132100 
 
 Pringle. 
 
 18- 
 Jan 
 .. 12 
 Mar 14 
 
 I 
 
 3 To Goods 
 Do 
 Do 
 
 To folio 4 
 
 
 1,8- 
 
 1 
 
 i 888 CO iJan 
 
 2 
 
 2082 50 „ 
 
 9 
 
 i 226 47, Feb 
 
 
 , \ 
 
 >i 
 
 4 
 
 3106 ' 97 i 
 
 i i 1 
 1 1 
 
 
 4 By Cash , 
 „i „ Disot. 
 1 „ Cash . 
 1 „ DiBct. 
 
 To folio. 
 
 1 
 
 843 
 
 1' 
 
 44 
 
 3 
 
 1978 
 
 3 
 
 104 
 
 4 
 
 2970l 
 
 
 60 
 40 
 37 
 13 
 
 50 
 
 J. Edwards. 
 
 18— 
 Jan 
 
 5 To Goods. 
 
 This is posted $10.00 
 too much ; the error 
 is rectified by mak- 
 ing an entry on the 
 Cr. side as soon as 
 mistake is found. 
 
 
 
 
 f 
 
 18— 
 
 ( 
 
 1 
 
 ! 
 
 23 
 
 1 
 
 i 23 
 
 1 
 
 i 
 
 1 
 
 75 
 7"5 
 
 Jan 
 >i 
 
 91 
 
 *} 
 
 t 
 
 1 
 
 9IBy Cai»h 
 
 DiEc't 
 
 GoodH, J <k. 5, over- 
 posted 
 
 13|0G 
 0169 
 
 lOJOO 
 
 23' 
 
{') 
 
 Dr. 
 
 DOUBLE ENTRY. 
 
 Th. Dundas. 
 
 6i 
 
 18- 
 Jan 
 
 •PoHfed by mistake tol i ^"^ ^" I " P' ..Goods- ' ^ 
 
 I. J'uudns instead of' II „ -Posted in error. 
 
 "' - - Carried to' J. Adison'81 
 
 a/c ' 
 
 J. Adisou, (See eutrvi 
 onCr. side.) ; 
 
 Mar' cIto Goods. 
 |lCl •' do. . 
 
 .\sh 
 
 jlO 
 
 .3.^3 
 
 OO 
 
 Mar 7 
 
 iiy cash. 
 
 Apr' 1 " Balance. 
 
 i)00,00 
 
 '1777|55 
 9C0 0O 
 
 31 " Balance. 
 
 1 431 30 
 
 6 I 333 00 
 960 00 
 
 1775 55 
 
 18- 
 Jan 1 10 
 Feb 19 
 
 F. Milner. 
 
 '^°^^« 12(1 802)50 i 
 
 " "° 907 53 
 
 18-; 
 
 Jan loiBy Cash , ,„ ,.., ,^ 
 
 Qi .. Bni ,1,,^ niU'-V.-.; I il 40 1-! 
 
 I 1 967 5 J 
 
 I j__ jl *'ebj26| „ BUldueMar.23 
 
 11770 0; J '' 
 
 1 1770 03 
 
 A. G 
 
 regory. 
 
 18- 
 
 Janjie To Goods 
 Feb -" 
 
 18 
 
 jisj „ Do :::::::::;.■.■:;::::;:; I \ if^ -^^ f, <"" 30 By cash- 
 
 Apr 1 To Balance 
 
 t) j 882 10 
 
 Urawback on 
 
 _ I " rlj II Balance 
 
 1C84 «0 
 1600 00 
 
 woack on ) 
 Paper / 
 
 I 8160 
 ItiCOOO 
 
 1684 60 
 
 J. Adi.son. 
 
 18-1 ! 
 
 Jan |17 To Goods ... U- toL I ^^-i i 
 
 i ^ (Composition:)"" '' ^'^^^ 
 
 " j ., Bal ce (iJad Debts 
 
 ^/'^^ 1311 372'95 
 
 i . 
 
 159915 
 
 I [1599 15 I 
 
6a 
 
 LEDGER. 
 
 (3) 
 
 Dr. 
 
 W. Forbes. 
 
 Cr. 
 
 18- 
 Jan 
 
 Feb 
 
 17 To Mdse 
 11 M Uo 
 
 
 
 
 18- 
 
 
 3 
 
 5 20| 
 
 I Feb 
 
 2 
 
 6 
 
 46500 1 
 
 ' II 
 
 14 
 
 
 470 
 
 20 
 
 
 
 
 1 
 
 -| 
 
 1 
 
 
 ByCash&Disct 3 
 
 BUI due May 17 1 
 
 6 '20 
 465 00 
 
 470 20 
 
 18-1 I 
 
 Jail l20 To Goods. 
 
 Feb 27 „ Do . 
 
 R. Hall. 
 
 818 82 
 99 50 
 
 918 32 
 
 -\ 
 
 13 
 
 Jan 
 
 Mar 
 
 3llBy Bill due April 1. 
 
 31 
 
 Balance, to Bad 
 Debts a/c 
 
 816 
 
 90 
 
 82 
 .0 
 
 918 32 
 
 G. Campbell. 
 
 18- 
 Jan 
 Mar 
 
 To Goods. 
 „ Do .. 
 
 992 _- , , 
 533i40 
 
 1525 63 
 
 18-1 
 23 ; I Mar 
 
 20 By Bill due May 20., 
 , Do June 20. 
 
 700 00 
 825 63 
 
 111525,03 
 
 G. Smith. 
 
 18—1 I 
 
 Jau 30 To Goods 
 
 Feb 9 „ Do . 
 
 562 
 298 
 
 860 
 
 30 
 
 18— 
 Feb 14 
 
 eo 
 
 By Bill due Mar. 17. 
 
 „ Cash 
 
 ,. Disct 
 
 662 25 
 
 283 15 
 
 14 90 
 
 860 30 
 
IJOUBLE ENTRY. 
 
 R. Ireland. 
 
 Apr 
 
 J. Pringle. 
 
 Il^ L I Forward 
 
 Mar 19 To Goods, 
 . :!^i>l .. Do 
 
 1, 3190 
 lOi 11170 
 1111079 
 
 97 1 1 1 ft 1 
 
 nn Ti*~LrL I'orward.... i 
 
 00 j( Mar 15 By Cash ..._ 1 
 
 I,..' „ Disct ;;;; | .^ 
 
 •^^1 » Balance * 
 
 T. Simpson. 
 
 18- 
 
 Febl20 To Gooda 
 
 18— 
 
 '2970 50 
 21515 
 11 32 
 2249 28 
 
 15446 25 
 
 JOfjOO Mar 2 By BIU due April 4 i\ 
 
 305 00 
 
64 
 
 Dr. 
 
 bEDGER. 
 
 W. Jordan. 
 
 (5) 
 
 Cr. 
 
 18- 
 Mar 
 
 Apr 
 
 1 ToMdse 
 28, „ Do 
 
 liTo Valance 
 
 8 
 11 
 
 422 
 1157 
 
 1580 
 
 1157 
 
 60 
 00 
 
 10 
 
 60 
 
 18- 
 
 Mar 
 
 1) 
 
 7 
 31 
 
 By Bill due July 10. 
 lialauie 
 
 422 50 
 1157 00 
 
 1580 10 
 
 W. Thomson. 
 
 18- 
 Mar 
 
 Apr 
 
 To Goods 
 M Do 
 
 To Balance 
 
 
 
 
 1»- 
 
 
 8 
 
 73 
 
 63 
 
 Mar 
 
 6 
 
 9 
 
 81 
 
 30 
 
 r» 
 
 6 
 
 
 
 
 »» 
 
 31 
 
 
 i 154 83 
 
 1 
 
 
 
 
 81 
 
 80 
 
 
 
 By Caflb 
 
 Dibct 
 
 Balance 
 
 C'.»85 
 
 8130 
 
 154 83 
 
 18- 
 Mar 
 
 4 
 111 
 
 2G 
 
 To Goods 
 H Do 
 . Do 
 
 Apr I 1 To balance. 
 
 18— 
 Jan 
 
 lib 
 25 
 
 G. Knight. 
 
 
 i 
 1 
 
 
 18— 
 
 
 8 
 
 1152 00 , 
 
 Mar 
 
 ;)() 
 
 9 
 
 80 
 
 20 
 
 tf 
 
 31 
 
 10 
 
 2705 
 3937 
 2705 
 
 60 
 80 
 
 
 
 30 By Cash 
 
 31 „ Balunoe. 
 
 J no. Watson. 
 
 To flash 
 
 „ Disc't 
 
 „ Bill due Jan. 23. 
 
 „ Cash 
 
 ,, DiBCt 
 
 
 
 
 jl8- 
 
 
 2 
 
 1960 80 
 
 Jan 
 
 1 
 
 2 
 
 103 20 
 
 n 
 
 16 
 
 3 
 
 1200 00 
 
 
 
 2 
 
 316 35 
 
 
 
 2 
 
 16|65 
 
 
 
 
 3507 
 
 00 
 
 1 
 1 
 
 1 
 
 
 By Goods. 
 Do . 
 
 5 123220 
 
 1 2705 60 
 
 3937 80 
 
 2004 0'^ 
 1533 00 
 
 3597 
 
 0) 
 
 \ 
 

 i 
 
 (6) 
 
 Dr. 
 
 DOUFI.E ICNIKY. 
 
 Th. Johnston. 
 
 6S 
 
 Cr. 
 
 I 'I 
 
 I I 
 
 18-' 
 
 Jaii Jt) To '2 Bills ;J, 12963 10 
 
 Feb l' •' do due Mar. 4 ...! 3 UWO (K) 
 
 ., ., ; •' do. " Apr. 4 ...I 3 l.WI "><• 
 
 "iar3l| " Halanco / 500 HO 
 
 I 5004 UO 
 
 18- i 
 
 Jun! 1 
 
 Mar'i:t 
 
 Apr 
 
 ByGooda \ 1 '2lHl;i 10 
 
 „ Do I 43031 -M) 
 
 |5O04|0O 
 
 1 Hy Haliiucc 
 
 BOO 
 
 00' 
 
 J. Irving & Co. 
 
 18-! 
 Jan 
 
 1 HyGooda 
 
 1437 
 
 SO 
 
 J. Wilson. 
 
 IB- 
 Mar 
 
 31 To Goods on Hand, | ! 
 takeu from Stock- f | 
 
 book ) 1 
 
 To Commission 12 
 
 ,, Casla ' (J 
 
 Not eiit'd in the a/c 
 book aa n. d"bt, J. W.'a' 
 a/o boiiiy settled up to 
 Mar. .'J I. The goods on, 
 band not payable orl 
 due until Hold (aee| 
 Goods ou Commission,! 
 p. 09.) 
 
 359 20 
 
 12^0 
 
 108 00 
 
 I 
 
 47,120 
 
 1H..I ; 
 
 Jan By 
 Keb 17 „ 
 Mar' 4 „ 
 
 Apr 
 
 (roods , 
 1)0 . 
 
 Do .. 
 
 Goods in Hand. 
 
 29 40 
 10:tj90 
 346 190 
 
 47920 
 
 359120 
 
 \V. Graham. 
 
 18- , 
 
 Mar' 3' To 3 Bills, 30 and (' 
 
 d 9 yii^ht 3, 
 
 „ '311 ,, Balance .. 
 
 l.^OOOO 
 1741 bO 
 
 3241 'so 
 
 18-1 I ! 
 
 Jan'l2By Goods I 2r2000 
 
 Feb 12 „ Do 
 
 Apr I 1' By Balance 
 
 1232 
 
 f.O 
 20 
 
 1 324: rtO 
 174180 
 
 iri' 
 
66 
 
 LEDGl'.R. 
 
 (7) 
 
 Dr. 
 
 D. Mortimor &: Son, 
 
 18—! ' 
 
 Jan 25 To Bill due Feb. 28. 
 
 Fob 8 I „ Do. Mar. ll.. 
 
 ,, |'26 ,, Cash 
 
 ,. ;„ \\, IMsct 
 
 ManJl ; „ Balauce 
 
 i 
 
 1 
 
 1 
 
 18- 
 
 1 
 
 3 
 
 •2288 
 
 ™i 
 
 Jau 
 
 15 
 
 3; 
 
 400 
 
 ool 
 
 Feb 
 
 I 
 
 4 
 
 217 
 
 041 
 
 Mar 
 
 26 
 
 4l 
 
 1 
 
 11 
 
 350 
 
 3267 
 
 41 
 00 
 
 15 
 
 
 
 
 
 
 Apr 
 
 1 
 
 By Got (la ' 2 2288 70 
 
 „ T»o -.', 5S?,\'7r, 
 
 „ Do : 4 394,70 
 
 By BalaL'ce 
 
 3207 1.'} 
 
 350 ;oo 
 
 Mviiine Ins. Co. 
 
 18—: J 
 
 Jan 16 By luttuiauco 
 
 I I 
 
 I I 
 
 2 : 20 00 
 
 18- 
 
 Feb 1| To Cash 
 
 „ i 11 ,, Disct 
 
 „ 1201 „ Bill due May 23. 
 
 Mari 7 „ Cash 
 
 „■ I „l „ Uisc't 
 
 ,, |31 „ Balance 
 
 J. Reid. 
 
 446 
 
 23 
 
 479 '50 
 
 670 00 
 
 30 00 
 
 1120!0o 
 
 2687 25 
 
 18— 
 Jan 
 Feb 
 Mar 
 
 Apr 
 
 16By Goods 2 
 
 16 ,, Do 3 
 
 Do 
 Do 
 
 Bv Balance 
 
 460 70 
 
 497150 
 
 1134 70 
 
 585, o5 
 
 12687 125 
 !lll2oIo.'J 
 
 A. Robertson & Co. 
 
 18— 
 ^cbl 
 
 Mart 
 
 2'J'oBi IdueAprJlSth. 
 
 231 „ Cash 
 
 , Di6Ct 
 
 
 
 
 18— 
 
 
 3 
 
 900 
 
 CO 
 
 Jen 
 
 25 
 
 6 
 
 784 
 
 22 
 
 Feb 
 
 
 
 g: 
 
 41 
 1725 
 
 28 
 50 
 
 
 
 Goods 
 Do ... 
 
 000 
 825 
 
 00 
 
 5(1 
 
 1725 50 
 
a 
 
 <aj 
 
 l):. 
 
 DOUBLE ENTRY. 
 
 Jno. Anderson. 
 
 67 
 
 18— 
 Mar 
 
 lOiTo Bill duo Apr. 13 ; 3 
 
 ! ! 
 
 18 "I i 
 203 30 I Feb {2I] By Goods. 
 
 3'! 293'30 
 
 11 i 
 
 Robt. Cunniiu-iiam. 
 
 W. Black. 
 
 i'|18— ! 
 
 Mar 31 By Tea, nett proceeds I 
 I due Apr. 6 .'11 
 
 Brougfit from the a/c 
 lor Tea, page 70. 
 
 635 
 
 49 
 
 J. Canuron. 
 
 18- 
 
 Mar 31 By Sugar, nett 
 
 pro- 
 
 ceeds, duo Apr 2a 11 
 
 2011 G.I 
 
 Brought from th 
 
 i for S 
 
 ugar, page 70, 
 
 Ott/C 
 
 '1 
 
68 
 
 Dr. 
 
 LEDGER. 
 
 Bank. 
 
 (9^^ 
 
 Cr. 
 
 18- 
 
 
 Jan 
 
 1 
 
 
 9 
 
 
 15 
 
 Feb 
 
 1 
 
 
 2 
 
 
 17 
 
 
 25 
 
 Mar 
 
 1 
 
 
 20 
 
 
 22 
 
 
 31 
 
 
 • > 
 
 Apr 
 
 1 
 
 To Cash 
 
 2 
 
 10800 00 
 
 2 
 
 492:00 
 
 ii 
 
 720 00 
 
 4 
 
 1560 00 
 
 4 
 
 320 00 
 
 4 
 
 300; 00 
 
 4 
 
 1400 00 
 
 6 
 
 400 00 
 
 6 
 
 600 00' 
 
 
 
 400 00 
 
 6 
 
 1204 00 
 
 18— 
 Jan 
 
 6By 
 
 12 
 
 Cash.. 
 
 23 
 Feb 12 
 
 \') , 
 
 Mar i 
 
 i> 
 
 Interest ll 
 
 1 To Cash in Bank 
 
 : 8500' 
 1 18341 ; 00 
 i 8721 00 
 
 23 
 31|P.alanci; 
 
 OUU I 
 
 80(H 
 1500 
 
 2001 
 2400 1 
 14001 
 
 isoo'oo 
 
 300 00 
 
 920 00 
 
 872100 
 
 00 
 00 
 00 
 00 
 00 
 00 
 
 1 18341 00 
 
 Bills Rreceivable. 
 
 18- 
 
 f 
 
 
 
 
 1 ; 
 
 18- 
 
 
 
 1 
 
 i 
 
 1 
 
 
 
 Jun 
 
 31 
 
 28 
 31 
 
 To Am't 
 
 rec'dSundrifs 
 
 Do 
 
 Do 
 
 1 
 
 1 
 
 1250 12' 
 
 3183 78 
 
 Jan 
 
 31 
 
 Bv Cash and Pis 
 
 1 
 
 3 
 5 
 
 431 30 
 
 ■F«h 
 
 Feb 28 
 
 ,, Do 
 
 2813 60 
 
 Mar 
 
 1 1 3776 831 
 
 Mar 
 
 31 
 
 Do 
 
 i;W5 00 
 
 
 
 
 i 1 
 
 » Balance 
 
 3660 83 
 
 
 
 
 
 i 
 
 8210 73 
 
 
 
 
 8210173 
 
 Apr 
 
 1 
 
 To Bills 
 
 rec'd on Hand 
 
 1 
 
 3000 83 
 
 
 
 
 i 
 
 
 Bills Payable. 
 
 18— 
 
 18- 
 
 Jan,31|Tocashpai'1SundryBills 2' 120000; Jan '31 
 Feb 28! ,, Do ....; »i; Si^l hO Feb28 
 
 Mar 
 
 31 
 
 Do. , 6 140000i 
 
 Ball! nee \\ 4722 30 
 
 i! 
 
 12574 10 
 
 Mar 31; „ 
 
 Do. 
 Do. 
 
 By Am't grl'd Sundries: 31 
 
 3 
 
 64.01 80 
 4320 1 00 
 1793 .30 
 
 1257-1 
 
 10 
 
 Apr li „ Bills due by CAB . 472::;30 
 
 i I' 
 
lo) 
 Dr. 
 
 DOUBLE ENTRY. 
 
 Goods, General a/c. 
 
 69 
 
 Lr. 
 
 18- 
 
 CreditJCash* 
 
 Jaj 31 ToPurl 5721 5ol lOliMO' 
 Fe b , 28 1 . . j 2.ir,0 05 , , 1 ;j7 ' 20 ' 
 
 ilariSl 
 
 Apr 
 
 5cn i'} i ocjso, j 
 
 i;i5(J2 95 l.-JOTl 10:' i 
 
 18— ■ 
 
 Credit Cafibi 
 
 5824 90 IIJan.-iliByS'lsH 903 15 22-< a5 
 23.17 25 i,Feb2S „ 2843 53 1C7 :« 
 
 5708 20 i;.Mar;Jl 
 
 „ jToProflt.car.toP.&L. 14 I 1214 83* 
 
 15085 18* 
 ,, Goods Unsold 
 
 7332 55*1 
 
 1191 80 
 
 , :mt) HH 
 
 345C35 . 93 60 1 il 3549 95 
 
 72C3 33!!'<89 30| ll 
 
 By Goods u sold as '! 
 
 Stock-book... 59 i 7332 55* 
 
 • 
 
 Goods on Commission. 
 
 
 \ 
 
 18- 
 Jan 
 Feb 
 Mar 
 
 Apr 
 
 6 To Rec. from J.Wilson 
 ^' •' " 
 
 " •> ,. 
 
 31 ,, Profit, car. f'lu P&L 
 
 1 .. Goo/Is on Hand 
 
 5 By Sales, J. Edward.-s.. ' l j.i't.j 
 
 ■^ „ J. Aru<»ld ■ Kx) 70 
 
 „ '• .. 18 82 OU 
 uoods unsold a.s 
 
 Stock-book .j<) :{5;) 20* 
 
 ,1 55'; 25* 
 
 Paper. 
 
 18— 
 
 Jan 1 Toamt.bt.fr J.Watson 
 
 Mar 31 „ Prolit, car.to"p.&(j. 
 
 2004 00 
 
 2! 15.33 00 
 
 14 
 
 903 oO 
 
 4500,5(1 
 
 lVIarl8 
 
 1 By Sales, .7. Arnold 1 ir,>s (X) 
 
 lb -I „ A.Gregory... 2 7«0 ()o 
 ^» ■■ - ' G; 852 10 
 
 J. Arnold '10 134(5 40 
 
 4.-y)o 50 
 
 The a.sterisks beside the fit 
 
 sums that are to be left 
 
 (P'U't 73), as they 
 
 out in adiiir.nr 
 
 iire.s on this and foil 
 
 uj) th 
 
 as yet entered in the L 
 
 are supposed at the time of 
 
 e cohmms for t 
 
 owing papes, show th< 
 
 lial Balance 
 
 t'Ui^er. 
 
 making the Balance not to b 
 
^^v?;*". 
 
 70 
 
 LEDGER. 
 
 (II) 
 
 Dr. 
 
 Coffee. 
 
 Cr. 
 
 18- 
 Jan 
 
 Feb 
 
 Mar ai 
 
 A pi. 
 
 To rec. fi . VV. Grahair-l 
 
 „ Ca8h,fr'ght,(liity,&ci 
 
 „ Amt. rec. fr. Robert-' 
 
 Bon&Co. j 
 
 „ Cafih,fr'gLt,(luty,&c 
 „ rroUt— oar.toP.&L. 
 
 r ,,^0 tiercofl unsold. 
 
 2| 
 
 21 
 31 
 
 14 
 
 1954 
 
 809! 
 
 900 
 1194 
 
 520 
 1650 
 
 60 
 70 
 
 no 
 
 80 
 (0 
 5<)* 
 
 \m~i I 
 
 i I Jan 1 12 'By Sales— J.Pringle... 
 
 I 125 „ „ a.Campbell 
 
 !Feb I9I „ „ F. Milner... 
 
 (Mar 16' „ » T.Dimdaa... 
 
 19; ., „ J. Pringle... 
 
 31 „ 6 tiercea unsold 
 
 7029 
 857 
 
 — ii 
 
 40* !1 
 
 2082 50 
 992 I23 
 967153 
 
 960100 
 
 1170 
 857 
 
 00 
 40* 
 
 7029 66* 
 
 Tea — on consignment from VV. Black, Canton. 
 
 18- 
 Jan 
 Mar 
 
 6 To oaah.fr'ght.duty.&c 
 
 31| „ Interest. 
 
 Commissiou 
 
 W.Black uett pro-\ 
 coeds due April 6 | 
 
 Carried to the Cr. of I 
 W. .Black's n/c... J 
 
 1 
 
 
 1 
 
 18— 
 
 1 
 
 2! 1112 
 
 00 1 
 
 Jan 
 
 8 
 
 12' 19 
 
 46 ; 
 
 
 30 
 
 12 
 
 93 
 
 00 j 
 
 Mar 
 
 
 
 8 
 
 635 
 il859 
 
 49 
 95 
 
 1 
 
 
 8 Bysales- T. Dundas., 2 
 
 G. Smith.... 4 
 
 „ T. Dundas... 8 
 
 G.Carapbell 9 
 
 431130 
 562 25 
 333; 00 
 533,40 
 
 ia59 05 
 
 Sugar — on consignment from J. Cameron. 
 
 18- 
 Jan 
 
 Mar 31 
 
 To Cash, freight, duty,! 
 
 &c I 2 
 
 „ Interest 12 
 
 „ Commission.., !l2 
 
 „ J. Cameron — Nett 
 
 proceeas dueApl2o! 8 
 Carried to J. Camer-| 
 oii b a/c 
 
 2791 
 65 
 
 287 
 
 2611 
 
 00 
 22 
 79 
 
 09 
 
 5755 70 
 
 18—' 
 
 Jan ,20 By sales— B. HaH 
 
 Mar' 4 „ „ G. Knifibt. 
 
 ,29 „ „ J.Pringle. 
 
 1 
 
 818182 
 
 11.52! 00- 
 
 2705 00 
 
 1079,2.'; 
 
 5755,70- 
 
 Port Wine. 
 
 18-; I 
 
 Jan i 1 To hot. of h-ving & Co. 
 
 „ I „ FreiRht, duty, &c. 
 Mar 311 „ Profit — carried to 
 P. audL 
 
 Apl 1 „ 2 pipes unsold.... 
 
 
 
 1 
 
 18- 
 
 1 
 
 1 1400 00 
 
 Jan 
 
 3 
 
 2 !l382 10 
 
 Feb 
 
 7 
 
 : ■ 
 
 
 , 
 
 20 
 
 14 
 
 156 
 
 32* 
 
 Mar 
 
 31 
 
 1 
 
 2938} 42* 
 
 1 
 
 
 I 
 
 556 
 
 42* 
 
 ! 
 
 1 
 
 
 Bysales— J. ringle... 1 888 00 
 A. Logan 51189 00 
 
 „ „ T. Simpson.! 6 .^OS 
 „ 2 pipes as Stock- 
 book 59, 556 
 
 00 
 42* 
 
 2938:42* 
 
Dr. 
 
 18-1- 
 
 Jau 1 To Cash 
 
 DOUBLE ENTRY. 
 
 Office Fixings. 
 
 V 
 
 Cr. 
 
 31 \ By Wear & Tear, 6 «/o . Ii:j ' 2f; 
 „ Balance i ^-j; 
 
 00 
 
 00 
 
 500 00 
 
 Cash. 
 
 18—1 
 
 Jan 31 
 
 Febj28 
 
 Mariaii ;; 
 
 To Itec'd Suadries .... 
 
 Apr 
 
 1 
 
 „ Cash ou Hand. 
 
 1 •22775 '71 ; Jau 
 3 i '10444 A(\ Feb 
 0417 Nj jMar 
 
 39f)38|05 I 
 ! 213 98 I 
 
 31: By Sundries 
 
 S;- •• • 
 I II II 
 
 " „ Balance . 
 
 22549 9) 
 
 104C3'40 
 
 G410 72 
 
 213 P-H 
 
 39638 05 
 
 Discount. 
 
 18- I ! 
 
 Jan 31 To Sundries r 
 
 Feb 281 „ „ igi 
 
 Mar31 "^ 
 
 . I, Am't estim'(l^ on ) 
 Usettled a/c— - 
 Car. forward....) 
 
 17191 
 157 32 
 
 51 i 23 50 
 
 |i 63'84* 
 416 57* 
 
 18— I 
 
 Jan ,31 By Sundrioa 
 
 Feb 28; „ „ •;■; 
 
 Mar:31; „ ", \-\-[ 
 
 Loss carried to P. 6cL 
 
 Apr 
 
 l!By Estimat'd am't for- 
 
 I ward 
 
 (Entered in the Bal- 
 ance Sheet to make 
 allowance for unpaid 
 a/cs.) 
 
 2,j 119 85 
 4 34 90 
 
 7128 
 190 54* 
 
 410 57* 
 
 63 
 
 84* 
 
 Interest. 
 
 11 
 
 85 
 
 12 
 
 1 19, 
 
 12 
 
 ! 65 
 
 
 169 
 
 1 
 
 
 00 
 46 
 22 
 
 m 
 
72 
 
 Dr. 
 
 LEDGER. 
 
 Insurance. 
 
 (13) 
 Cr. 
 
 18- 
 Jan 1 
 
 „ il2 
 „ 10 
 
 Feb, 12 
 18 
 
 Toauat. cbg. by Irving 
 
 & Co 
 
 „ „ Tf . Graham. 
 „ „ Mar. lus. Co. 
 „ " W. Graham. 
 „ Cash. Ins. on Goods 
 
 to Gregory 1 
 
 
 
 
 18- 
 Jan 
 
 10 
 
 1 
 
 35 
 
 70 
 
 Feb 
 
 IHi 
 
 21 
 
 50 
 
 00 
 
 Ma' 
 
 31 
 
 1 2' 
 
 20 
 
 00 
 
 
 
 3 
 
 34|00 1 
 
 , 
 
 
 1 
 
 25 00 
 104 70 
 
 1 
 
 I 
 
 i 
 1 
 
 1 
 
 
 JanlfiiBy charg'd A. Gregory 2 
 » t> 16 
 
 Balance to Trade 
 Expense a/c... 13 
 
 20I00 
 25;00 
 
 119170 
 
 164 TO 
 
 Commission. 
 
 18—1 I 
 
 Jan 1 To chg. by Irving & Co. 
 
 12 
 Feb 12 
 
 W. Graham I 2|| 
 
 3 
 
 Mar31 „ Profit car. to P.& L.; 11 
 
 lieo 
 5,00 
 
 340 
 390!09+ 
 
 4C0 29* ! 
 
 18- 
 Jau 
 
 Febiia 
 
 10 By cbg. to A. Gregory. 2 
 
 Mar 
 
 311 
 
 If 11 
 
 tf I II 
 
 2 50 
 , !> 00 
 J. Wilson... 12 12 (X) 
 
 Tea 12, 93 00 
 
 Sugar 12 2b7 79 
 
 400 29 
 
 I 
 
 Bad Debts. 
 
 Mar,22 
 „ 31 
 
 To J A. '3 a/c Balance. 
 „ li.H. „ „ 
 
 1 
 
 2 
 3 
 
 18- 
 
 372,9.; , 
 99150 i 
 
 
 " 
 
 
 
 
 
 
 
 
 ,472 45' Mar 
 
 31 By Loss car. to P. & L. 
 
 li' 
 
 472 4.J* 
 
 
 
 
 1 
 
 1 
 
 
 
 i 
 1 
 
 Trade Expenses. 
 
 18— 
 
 Jan 31 To Csh 
 
 l\b 28 
 
 Mar 
 
 31; 
 
 „Offl 
 
 Rents 
 
 21 50 
 
 10 00 
 
 340 00 
 
 Sa'a- 
 ries. 
 
 84 40 
 
 91 40 
 
 113 60 
 
 ce Fi xings 
 
 We ar & Tear 
 „ I usurajnce 
 
 371 50 
 
 289 40 
 
 
 
 
 
 18- 
 
 i 
 
 Sun. 
 
 
 
 
 
 
 16 70 
 
 122160 
 
 4 75 
 
 
 106 15 
 
 
 
 4 10 
 
 
 457 
 
 70 
 
 
 
 
 12' 
 
 25 
 
 00 
 
 
 
 
 13; 
 
 119|70| 
 
 
 
 25 55 
 
 
 831 
 
 15 
 
 Mar 
 
 31 
 
 ByLo88car.toP.&L. 14 ! 831 15» 
 
^4) 
 
 Dr. 
 
 iS- 
 
 Mar. 31 To page, 
 
 
 ** 
 *i 
 
 >* 
 
 II 
 
 >» 
 
 »i 
 
 >t 
 
 t} 
 
 I) 
 
 f) 
 
 •» 
 
 >> 
 
 DOUBLE ENTRY. 
 
 Trial iJalance- 
 
 12 1 8 50 Mar iji By 
 256o>;o, 
 
 73 
 
 5177362 
 
 1 . ^" f i'liug pages 10 to 1.5 ouiit alf smiis^marke.l » mTn^T: ~— --^^~ 
 
 H ; ana Balance Sheet, page LI "^« umrKea . Also Profit and Loss, page 
 
 The Trial Balance is drawn up before makinrr fho „„„• 
 ami Loss ami Goods on Hand in the a/cs from "pacefi loT" ^"*':''«« f""- ^^rofit 
 
 Profit and Loss. 
 
 18- 
 Mar. 
 
 3i|To 
 
 5) 
 
 Loss Disct... 12 
 Bad debts ..13 
 Trade Exp . i 5 
 Bal. forward 
 
 mTo 
 
 >» n 
 
 J. Hamilton, 
 
 hi- 14 profit 
 
 R. Boyd.. 
 
 190^54 
 
 472,45 
 
 «3i 15 
 
 3067 89 
 
 IS. 
 
 jMar 31 By Profit, Gene 
 
 4562 03 
 
 : I j 
 
 I53394ii 
 '533 94i : 
 
 3' 6789 
 
 I'.' 
 
 ral goods a 'c 
 Com. do. 1 10 
 
 Papei jio 
 
 Cofiee II 
 
 Port Wine... II 
 
 If'terest 12, 
 
 Commission) 13' 
 
 Balance. . 
 
 1214 S3 
 
 77 
 
 9' '3 
 1650 
 
 156 
 
 J 69 
 
 390 
 4562,' 
 3067 
 
 05 
 50 
 56 
 32 
 68 
 09 
 
 03 
 ~89 
 
 30671 89 
 
74 
 
 jjr. 
 
 LEDGER. 
 
 Balance Sheet — Hamilton & Boyd. 
 
 (15) 
 
 18— 
 ^ ar 
 
 31 
 
 To Billa payable 
 
 „ a/c8 due by H. & B., 
 
 Thia is the total of 
 the u/c8 ru the Ledger 
 
 Estimated diaconut on 
 unpaid a/c8 
 
 To nett capital H. & B. 
 
 
 
 
 18- 
 
 
 9 
 
 4722 
 8^91 
 
 30 
 
 1 
 68 
 
 Mar 
 
 31 
 
 
 03 
 
 13677 
 18307 
 
 1 
 
 84 
 
 82 
 89 
 
 
 1 
 
 
 319&5 
 
 'n 
 
 
 
 By goods unsold, gene- 
 
 ra: a/c. 
 
 I'ort Wine... 
 
 „ ColToo 
 
 OfQce fixitiga 
 
 10! 
 
 111! 
 
 These sums are also 
 entered in Stock book. 
 
 By a/cs due to H. & B. 
 
 „ Bills rec 
 
 „ Bank 
 
 „ Cash on hand 
 
 Si 
 
 12 
 
 7332 55 
 556 42 
 857 10 
 
 476 
 
 9221 
 
 101G8 
 8660 
 8721 
 
 53 
 
 83 
 00 
 213 98 
 
 00 
 
 37 
 
 31985 71 
 
 J. Hamilton. 
 
 18—1 
 Jan 1 30 
 Feb;17 
 
 Marl 5 
 HI 
 
 To Cash 2 
 
 .. . '4 
 6 
 
 „ Balance forward. 
 
 1 
 
 1 
 
 120:00 ! 
 12000 
 
 140100 : 
 9i53;y4i* 
 
 18- 
 Jan 
 Mar 
 
 1 
 31 
 
 9538|94i' 
 
 Apr 
 
 1 
 
 
 1 
 1 
 
 i 
 
 
 1 
 
 
 
 By Casli 
 
 ,, Protit, his i share, 
 
 „ Balance, J capital.. 
 
 I 8000 00 
 1533 94i* 
 
 9533i94i* 
 9153:9 .i* 
 
 R. Boyd. 
 
 18- 
 Jan 
 Feb 
 Mar 
 
 30 To Cash 
 
 , 1)0 
 
 Do 
 
 Do 
 
 Balance forward 
 
 100 00 
 
 CO'OO 
 
 160 00 
 
 60,00 
 
 9153|9U* 
 
 |95.S3!94^* 
 
 ;i8-l ! 
 
 jJan 1 By Cash 
 
 IMar 31 „ Profit, my i share 
 
 Aprl 1 
 
 II 1800000 
 1533 |94i* 
 
 9533 94 i' 
 
 Hy Balance, mv Jcap-j : 
 
 ital I ;i9153,94i* 
 
D0UI3LE-ENTRV. 
 
 A/cs owing by Hamilton & Boyd, ^farch 31,sfc, 18- 
 
 7$ 
 
 T. Johnson. 
 
 J. Irving c\: Co. 
 
 W. Graham 
 
 I). Mortimor .^^ Co. 
 
 J. Read. 
 
 R. Cunningham. 
 W. Black. 
 J. Cameron. 
 
 Address j 6 
 
 M 
 
 M 
 
 ft 
 
 I The a/c Book cont.iins a h'st of all a/cs 
 
 'fZ^tL'T^ '>' "''""^''°" ^^' Boyd as 4ken 
 from the Ledger. When any of them are 
 
 'column: '"?r ''' ^r^^^ •" ^he outer money 
 columns. It can thus be seen at a glance 
 mm_a/cs_are^paid. b""'<-c 
 
 5oo|oo' 
 
 "j i437'5o 
 "I 1741 8o 
 
 7|; 35000J 
 
 •• ;TI2o'oC 
 
 ^i 495 15 
 
 "ll ^35 49 
 ":!26i I 691 
 
 8891 
 
 6Sl 
 
 A/cs owing fco Hamilton & Boyd, March 31st, 18- 
 
 J. Turner. 
 T. Dundas. 
 A. Gregory. 
 R. Ireland. 
 J. Pringle. 
 W. Jordan. 
 W. Thoms(;n. 
 G. Knight. 
 
 Address. 
 
 >> 
 » 
 I) 
 
 Should be arranged alphabetically for easy 1 
 reference. •'J- 
 
 ] 
 
 [ 1 J 218 50' 
 
 I 
 
 ;2 
 
 '. ! 960 00: 
 
 
 1, 
 
 : 160000' 
 
 
 4 
 
 . ; 19625 
 
 1 
 
 2249 28 
 
 5 
 
 115760 
 
 It 
 
 8130 
 
 II 
 
 270:560' 
 
 
 
 1 ■ , 
 1016853, 
 
 
 J 
 
76 
 
 BOOK- KEEPING. 
 
 HAMILTON & BOYD'S 
 
 A^cs 
 
 J. Turner . ,, 
 
 T. Dundas 
 
 A. Gregory 
 
 R. Ireland 
 
 J. Pringlc 
 
 W. Jordan 
 
 W.Thompson 
 
 G. Knight 
 
 T. Johnson 
 
 J, Irving & Co 
 
 J. Wilson..'. 
 
 W. Graham 
 
 I). Mortimer & Son. . 
 
 J. Reed 
 
 R, Cunningham... . .. 
 
 W. Black 
 
 J. Cameron 
 
 i.^ank 
 
 P.ills Rec 
 
 Bills Payable 
 
 Merchandise. 
 
 Do. on Com . . 
 
 Bo. 
 Do. 
 
 Oftice Furniture 
 Cash 
 
 Discount 
 
 Interest 
 
 Commission , . , . 
 
 Bad Debts 
 
 Trade Expenses 
 J. Hamilton., . . 
 R. Boyd 
 
 Paper.,,. 
 Coffee . . 
 Wine,. . .i 
 
 u 
 
 I 
 
 ■/ 
 
 2 
 
 i 4 
 4 
 5 
 5 
 
 5 
 6 
 
 6 
 6 
 6 
 7 
 7 
 8 
 8 
 8 
 9 
 9 
 9 
 
 10 
 10 
 ID 
 II 
 II 
 12 
 12 
 12 
 12 
 
 Ledger Trial Bal. 
 
 Dr. 
 
 I2lS 50 
 960 00 
 
 16 H) 00 
 
 I9J25 
 
 2549,28 
 
 M57I63 
 
 81J30 
 
 2705160 
 
 8721 
 366J 
 
 13870 
 479 
 
 00 
 
 83 
 
 35 
 20 
 
 3597iOo 
 
 5379 I"! 
 27S2 10' 
 
 475001 
 
 21398' 
 
 35273 
 
 W. Hamilton, one half 
 nelt gain 
 
 R. Boyd, one half nett 
 gtiin 
 
 W. Hamilton — To bal 
 nett capital 
 
 R. Boyd -To bal 
 capital , 
 
 nett 
 
 Cr. 
 
 Goods 
 Unsold. 
 
 Profit and Loss. 
 
 50000 
 143750 
 
 35920 
 1 741 80 
 00 
 
 05 
 15 
 
 49 
 
 350 
 1 120 
 
 495 
 635 
 
 261 1 69 
 
 472230 
 775263 
 
 197105 
 4500 50 
 
 O172 
 
 26 
 
 2382 00 
 
 226;o3 
 169 68 
 410 29 
 
 8 JO J o J 
 8000 00 
 
 5177362 
 
 Dr. I Cr. 
 
 733255 
 
 359 20 
 
 o 00 
 
 85740 
 
 55642 
 47500 
 
 I9'5 54 
 
 47245 
 
 831I15 
 
 1214 S3: 
 
 77 ■■'5 1 
 
 9^3 50 
 
 1650 561 
 
 136, 3^ 
 
 169681 
 
 39 ' 09, 
 
 9j8o|57!| 
 
 1533 94J 
 '533 94i 
 
 '4562 
 
 03 
 
 4562 
 
 03 
 
DOUBLE ENTRy. 
 
 SAMNCE-SHEET-MODE NO. 2. 
 
 It 
 
 9533 
 
APPENDIX. 
 
 COPIES OF A/CS. MERCANTILE TERMS, &c. 
 
 VnnKVIATIONS — 
 
 Ve Account. 
 
 Cr. Creditor. 
 
 I^i". Debtor. 
 
 Df). Ditto.The same. 
 
 E.E. Errors excepfed. 
 
 I.O.U. I owe you. 
 
 Inst. Instant. 
 
 Prox. Next month. 
 
 Ult. Last month. 
 
 Vd. 
 
 Days after date. 
 
 7.. 
 
 Days after sight 
 
 •"/d. 
 
 Months afterdate. 
 
 7a. 
 
 . On account of. 
 
 7o. 
 
 Per cent. 
 
 @ 
 
 At. 
 
 ? . 
 
 Per. 
 
 7l. 
 
 Bill of Lading. 
 
 7o. 
 
 Letter of Credit. 
 
 fnX7;-^r,!ll^"."lV^':^^^^ ^--"t due by one 
 
 lo another for Goods Cash, &c. And are kept under th 
 several titles in the Ledger, from which thcv are conieH 
 
 they are copied. 
 
 eir 
 
 EXAMPLE 
 Of an Account from a Wholesale Ledger; 
 
 Messrs. Johnson & Co.^ 
 
 To H. h. Clafflin & Co., 
 
 ' New York. 
 
 Albany. 
 
 in— 
 
 Fell 
 
 4 
 
 To Mdse 
 
 
 
 
 
 
 II 
 
 25 
 
 t( 
 
 1200 uu 
 
 135000, 
 
 
 
 t( 
 
 
 
 30 
 
 By Cash 
 
 1500 
 
 uu 
 
 4050 ''O 
 
 
 
 
 Balance 
 
 2025 
 
 ou 
 00 
 
 "• 
 
 2025 
 
 
 
 
 In rendering this a/c it is not necessary to give particulars 
 as Invoices were sent by post. -3 
 
APPENDIX. 
 
 A/c Cuntinucdi 
 
 J. Sliiitli, Esq., 
 50 Main St. 
 
 I8- 
 
 A/r from a Retail Ledger. 
 
 To J. Urown, 
 
 Chicairo^ iMarch J 2. IS- 
 
 Fob.i 1512 Pair blankets . . -"-—-—. .- r~:^ =r= 
 
 10 Yds. Silk ■ 350' 700 
 
 ■ 12 s I. Satin | 375 .^750 
 
 '6 Hose ".".'.'.'.'.'.".'." 
 
 I 'I'owels 
 
 Mai- 
 
 Napkins 
 
 250 1250 
 
 j 1 00 6 00 
 5 00 
 
 6950 
 
 In seii.ling tliis n/c particulars are to l.r rrivon as n<, n 
 
 /C 
 
 le 
 the 
 
 If the a/c is sent again it is as folhi 
 
 J. Smith, Esq., 
 
 Main. 
 
 )WS 
 
 18-. 
 Mch 
 
 12 
 
 To J. Brown 
 
 Chicaofo. 
 
 To a/c rendered, 
 
 $6950 
 
 ^\hen salaries are not i)aKl in full to oniployees at st.t.wl 
 times, l)ut as required, the sums are ent.'n-d n flf 1 1 
 not umlerthe hiadini. of TradJ Ex en^^^^ 
 son's name and posted to theLr of an a ^ f '" ' ^i"-"' 
 
8o 
 
 APPENDIX. 
 
 CASH-BOOK. 
 
 In the following- example is shown the manner of placin.r 
 the dates in the Cash-hook us..m1 in actual hu.siness In the 
 preceding Cash-books the dates were placed in the maroiris 
 to save room. "^ 
 
 Ir. 
 
 CA.SJf. 
 
 ■ Jan. Tst, I.'. — 
 
 . 'Cash on hand. 
 
 Dr. Sales 
 
 James Mullen. 
 
 Jan. 2nd, t8. 
 
 IJank 
 
 Tames Mulcahy . . 
 Bills Rec, No. i 
 
 -Jan. 31st, 18. 
 
 Discount.; Cash. 
 
 James Davey, St. Louis. 
 Cash Sales 
 
 As this mode of Cash-book is given only to 
 jhow the n anner of placuiii; the dales ami balanc- 
 ing the Cash, the additional columns are omitted 
 here. 
 
 ! : roi 10 
 
 I I 30 10 
 74 0'=' 1404 
 
 1535 
 
 o us 
 o'So 
 
 600 00 
 
 13 10 
 
 .99,20 
 
 2347 50 
 
 99 10 iSSr 80 
 
 ! 2700 
 
 ! 
 
 425630 
 
APPENDIX. 
 
 8i 
 
 But m business the dates are placed in the centre of each 
 
 CASH. 
 
 Cr. 
 
 •Cash Purchases ^ 
 
 iTKade Ex|)enses. Expressage on Goods 
 Ijas. Smith, Chicai^o 
 Cash ^.^ u„„j 
 
 on hand 
 
 '$124*70 ■' 
 
 20 00 
 
 *Thi.i is mark-.] here lo shew thai the t 
 
 27 00 
 
 350 
 380,00 
 
 II II 
 
 balance when the cash on hand is take 
 count. 
 
 -Jan. 2nd, 18 — 
 
 wo sifles'i 
 n into ac- 
 
 j Bills Payable No. i 
 ;Cashonhand 
 
 •$^37 
 
 00 
 
 -Jan. 31st, 18— 
 
 Un. Bank 
 
 Cash on hand. 
 
 The cash on hand is noted every day is ihnvp 4,„f 
 n<>t extended to the money columns Ull Hn . 
 wnen the Cash-Book is balanced Jthe nllh ^ ' 
 
 ^ Petty Ca.h-Book is used for entering small 1_ 
 
 sums I 
 
 |i 
 
 1410:50 
 
 80000 
 
 2210J50 
 
 I 
 
 2000100 
 45i8o 
 
 '4256 30 
 
 ^ 
 
S2 
 
 APPENDIX. 
 
 COMMERCIAL TEEMS. 
 
 Affidavit. — An oath or declaration ns to tho truth of a 
 fact. In cases of bank iptcy, or where a debtor dies, per-' 
 sons lodging their claims or accounts, require sending their 
 affidavits with them — 
 
 Assets. — The property of every description belonging 
 to a person. 
 
 Bankruptcy. — A person unable to pay his debts is said 
 to be insolvent. 
 
 Bank Che que. — An order to pay a certain sum wlien 
 the cheque is pn^sented, drawn by a person who has 
 money deposited with the bank. 
 
 J)iscounting Bills may be done at any period by a bank 
 or bill l^roker. Discounting a bill consists in giving the 
 money for it, less the interest. 
 
 An acceptance requires to be presented to the party on 
 whom drawn, that he may accej)t oi it. This is not neces- 
 sary in a promissory note. 
 
 Presentment for Payment. — All bills require to be pre- 
 sented for payment the day they become due. If not pre- 
 sented they ceaise having the privileges of bills, becoming 
 mere evidence of del)t. 
 
 Noting and Protesting. — When a bill is not paid on pre- 
 sentation tho holder applies to a Notary, vho again pre- 
 sents it. If not paid he notes its non-payment, afterwards 
 drawing out a formal psfjtest, that legal steps may be taken 
 for the amount. A bill should be noted on the day it is 
 due, the protest may l^e writt*'n afterwards. When the 
 ccepto)' of a bill fails to pay the amount, the holder c; n 
 fall l>;ick for payment on the drawer or any of the indorsers, 
 he giving them the earliest notice possible of non-payment. 
 
 Dills are used in settlement of a/cs and drawn at various 
 (hite.s. The visual term is th"ee to six mo.s. 
 
 Bills are sovnetlines drawn at Sifiht or so many days after 
 Sight. A Bill of the latter class is drawn by a person at a 
 
AI'I'EN[)IX. 
 
 iJj. 
 
 tlistance from liis delitor, and on writin;^^ it out and indor.s- 
 ino- it he transmits it to an ai^ent or l>ank in whicli tho 
 dt'l)tor resides. Tliey sending it to the del)tor to he sighte<l 
 which consists in the debtor accepting it hy signing his nanzc 
 as also markino- the date he does so. The Bill is now nooro- 
 tiahle, and on the third day after the day specified, is pre- 
 sented for payment. 
 
 Bills of Exchange are commonly drawn at .so many days 
 after sijxht, but for .security in transmission are drawn in 
 sets of three. 
 
 Days of (Jrace. — A hill drawn tlie 1st of August at H m/.s 
 is not IcLrallv due till the 4th of Xovendter. If the day a 
 bill falls due happens to be a holiday or Sunday, it is pay- 
 able the day following. 
 
 Bill of Entry. — A list of ijoods entered at the Custom' 
 House. 
 
 Bill of Lading. — A receipt on a printed form filled up 
 witli writing giyen by the master of a Vessel for goods ship- 
 ped with him. Four copies are usually drawn uut. One 
 for the masttr, another to be kept by the sliipper, and two- 
 to be sent to the person to whom the goods ar(.' to be for- 
 warded. The shipper gives the person he sends the bill to 
 the right of receivinij the ijoods. 
 
 A bill of lading like a bill of exchange may be endorsedl 
 over to another who then ac([uires the right to the goods. 
 
 pjondfd Goods. — Imported goods left in a government 
 warehouse until the duty is paid. 
 
 Capital. — The net amount of property belonging to a 
 perrion after deducting his debts. 
 
 Clearing a Vessel. — Entering her name and an account 
 of lier cargo in Custom-house book on leaving port. 
 
 Commission. — A charge of so much per cent, for selling 
 
 goods. 
 
 Company. — Two or more persons carrying on a l)usines8. 
 constitute a c(jmpany, each being a partner. Comjianies 
 are private and public. A private company is formed by 
 arrangement among the parties, each having certain tluties 
 to perform and getting such share of the profits as agreed 
 upon. No person can leave at his own plea.sure, ofily after 
 
t 
 
 84 
 
 APPENDIX 
 
 (,' 
 
 fi reasonable warning to allow of windinf]^ up the business, 
 or put it in condition to pay him back his capital or the 
 profit^ which are his due. No partner can transfer his 
 share to another without the consent of the others. 
 
 Public Companies consist of a body of shareholders. 
 
 Composition. — A payment of so much on the $ l»y a 
 Imnkrupt to Ijis creditors, they agreeing to take the sum for 
 the full amount of uli ur accounts. 
 
 Consul. — A (jrovernment officer in a foreijt-n country, to 
 look after the commercial afiairs of his nation. 
 
 Credit is Selling Goods on Tru.st. — Ii. book-keeping, m 
 credit a person is entering his name in your books as Cr. 
 by the goods, Cash, etc., you received from him. 
 
 Creditoi". — When you get money or goods on trust fr<)m 
 another he is your creditor for the amount. 
 
 Cr. — The riu,ht-hand side in a Ledu-er or C'ash-Book. 
 
 Debenture. — A certificate of morto^ao-e or loan on railwav 
 or other works, and conveying authority to the holder of 
 seizing the property in the event of the obligations of the 
 deed not being fulHUed. Coupons accompany debentures for 
 the receiving payment of interest at stated times. 
 
 Debit. — To debit a person in book-keeping is to enter his 
 name in your books as Dr., to the goods, cash, 61-1,, received 
 from you. 
 
 Debtor. — One who owes another for goods, money, S:e. 
 
 Di'. — The left-han<l side in a Le<l;j:er or Cash Book. 
 
 Discount. — An allowance to banks or others for advancinor 
 money on hills l)efore due. Applied also to the allowance 
 made at the settlement of a/cs. 
 
 Dividend. — The profits divided among the shareholders 
 of a company. 
 
 Drawl)ack. — Applied to those duties of Customs which 
 are repaid by government after a certain ])eriod, when goods 
 on which they have previously been levied are exported, 
 enal)ling tlie exporter to sell his goods in. the foreign market 
 unburdened with duties. 
 
 E.xchange. — Applied to the remittances of money between 
 different countries. 
 
 Firm. — The name under which persons carry on business. 
 
APPENDIX 
 
 8S 
 
 Indorser — A bill has been drawn, writes his name on the 
 back of it, he indorses the bill. 
 
 Insolvent. — Unable to pay one's debts. 
 
 Insurance. — A contract engaging insurance companies to 
 make good to the party insuring, losses he may sustain, of 
 houses, merchandise, ships, &c. The persons taking the 
 risk are insurers, the person protected the insured, the sum 
 paid the insurers the premium, the contract the policy of 
 insurance. 
 
 Interest. — The sum charged \)y one who lends money to 
 another. 
 
 Invoice. — An account of goods sold or sent on a certain 
 day by one person to another. 
 
 Lease. — An agreement between two persons in reference 
 to the occupancy of houses, lands, 6lc. 
 
 Letter of Credit. — An order sent by one bank to another 
 authorising to pay the bearer of the letter a certain sum 
 specified, the same having been paid the banker granting 
 the letter. 
 
 Manifest. — Contains a specific description of a ship with 
 a list of the names of passengers and packages, Szc, forming 
 the cargo, and signed by the master at place of lading. 
 
 Order. — A request from one person to another to supply 
 certain goods. 
 
 Partnership. — Two or more persons associated together 
 in carrying on a business, each receiving such share of the 
 profits as agreed upon. 
 
 Per Cent. — Applied to rates of interest, discounts, (^c. 
 
 Postinij. — Transferrinor to the Ledorer tlie entries in the 
 Day-Book, Invoice-Books, Cash-Book, an<l Bill -Book. 
 
 Price Current. — A list showing the market prices of 
 thill gs. 
 
 Principal. — Applied to money lent out at inter st, 
 
 lleceipt. — An acknowhdgement of money received. 
 
 Salvage. — Wiieii a ship or its cargo has l)een saved from 
 shipwreck at sea by uninterested persons, they are enlitled 
 to renumeration by the owner. 
 
tit 
 
 APPENDIX. 
 
 AVERAGE OF A/CS. 
 
 When one person owes another several debts, payable at 
 djfierent times, the rule determining the just time for a. 
 single payment of the whole, is called an average. 
 
 Rule 1. Multiply each debt by the time that must elapse 
 before it will become due. (2ndly) Divide the sum of the 
 products thus obtained, by the sum of the debts, and the 
 quotient will be the time. 
 
 Rule 2. (1.) Multiply each debt, except the one that is 
 payable earliest, by the difference between its time, and the 
 time for that one. (2.) divide the sum of the products by 
 the sum of the debts, and add the quotient to the time for 
 the first debt. 
 
 Exam. 1. If a person owe another S300, payable 4 m/s ; 
 S500 payable 6 m/s, and S400 payable lOi m/s, at what time 
 may the whole be paid without loss to either person ? Here 
 by Rule 1. 300 x 4 + 500 x 6 + 400 x 10. V = 8 iOO, o,nd 300 + 
 600 + 400 = 1200, then 8400 ^ 1200 = 7 m/s the time required. 
 
 By Rule 2. Taking 4 months fi-om G and from 10. 'r we 
 get 2 and 6i . Then 500 x 2 + 400 x G i = 3600, und 3G00 -j- 
 1200 = 3, lastly 3 + 4 = 7, tli time required. 
 
 Exam. 2. One dealer buys goods from another on credit 
 as under, from what day of the month may the whole debt 
 be regarded as commencing ? March 2, ^80.00 : March 7 
 $50.00 ; March 17, SlOO.OO; March 20, 8G0.00 : ^^larch 2G. 
 $25.00 ; March 30, $45.00. 
 
 Aooording to Rule 2, we multiply 50 by 5 (7 — 2) 100 by 
 15 (17-2) GO by 18 (20-2) 25 by 24 (2G-2)and 45 by 2^ 
 (30-2). The products 250, 1500, 1080, GOO, 12G0 ; the sum 
 of which is 469^^, while the sum of the debts is S3G0, divid- 
 ing 4G90 by 3G(., we get 13 , adding this to the first date 2, 
 we find the debt $3GO.00 may be regarded as contracted 
 on the loth March. 
 
j