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Lea diagrammes suivants illuatrent la mOthede. 1 1 2 3 6 t;i=^*s '' ' :g tiTW^" ■ ,.. •>aK"'aw '■■, ■?? MICROCOPY MSOIUTION TEST CHART (ANSI ond ISO TEST CHART No 2) ^ /APPLIED IIVHGE 1653 East Mam Slrwl Rochester, New York 14609 USA (716) 482 - 0300 - Phone (/le) 288- 5989 - Fat 'O "fe? T*' IN ^MM^-' r f Everyday BoelphPiNG BY ,' ^': ■> i.> » ARtIwR. 8, LAING St. CATHAIflNK».COl.l.tO(»Tt INSTITUTE PRICE, ^^^Cen*^^ •*^ «^ CLARK COMPANY, LIMITED laoa •> .4 SETS CAN \ D A BIBIJO.il (.ti K \AIt()S\ IN BVnRYDAY BOOK-KEEPING BY ARTHUR S. LA INC.. .SV Cathariiii-s ( 'oHegiate In,litute. TOkOXTO : THE COPl', CLARK ( OMI'AXY, LIMirKD. 1902. '\ / ( ih b I Uo 1, T„r, C...-P. ( LAHK CoMP*N^ l,,..,rKu. Turoia,,, .M,Un.,, i„ ,h« (mi,-. .,f th. lli.,i,ie, oj Avrieulturv. -V \ PREFACE In jdfsriitiiig tlifse sets iti Inwik kft'pin^ iitid lniMiiicxs |nin'tic« t<» tlie cftiiNideraliiin of his fellow teiu-lier-, tho author does so t'ct'ling that they limy help to till a long-felt want in the teuchin){of Cuauner- cial work in the High School and Collegiate Institute. They have lieeii j>rej)are tlif IckIkt will tind it ul(> l.s' lia\ iti<,' lit'dvyiimiiilla covers iniiited will, the name of e.uli liook. mid liaviiii; tilt! juipds put in eaoli tlie iiecessury ainouiit of ruled [i.iper. The jirice lists may he ti-.d as tin' leaeher wishes; hy using a new one each year or hy giving -— SETS IN. EVERYDAY BOOK-KEEPING. PART I. -SET I. The first five seta form one complete set, in uliicli the Journal-Day Book ami Le.lger i,re to be used. After each set is journalized, it will then Ihj posted, a Trial Balance taken olf, the Ledj^er .iosed, and the balances and inventories brought Wlow th.- ruling prcparatorv to working the next set. The particular purposes of these sets are to — (1) Familiarize the pupil with the journalizing rules; (2) Posting from the Journal to the Ledger ; (3) Closing the Ledger, leaving it ready for the next month's busi- ness without opening new accounts for each .set. SET I (a). Acc(>init.'< — Ciijiitdl, Citufunid ^fd.•ie. BUSINESS MEMORANDA. NoTR.— Put place and date at the top of each page of yonr Journal. Jan. 1. J. B. Williams began business, investing cash, .f.3 000. Bou<'ht Mdse. for cash, $500. Sold Mdse. for cash, SI.').'). " 2. Bought Mdse. for cash, $750. Sold Mdse. for cash, .«.570 Bought Mdse. for cash, $110.75. Received cash for Mdse $480.50. 4. Paid cash for Mdse., $75. Received ca.sh for Mdse., .«600. 5. Paid cash for Mdse, $150. Received casli for Mdse., ,«310 6. Bought Mdse. for cash. $385.50. Wold Mdse. for cash, i^250 Inventory. Mdse. on hand .$1-25 (N» SET I (b). New Acmimtn—Propfi-tij Arronnfa mid Erpeiuie. BUSINESS MEMORANDA. Jan. 8. Bought Mdse. for cash, $4^75. Bought House^ and Lot 89 Queen St. for cash, $1,500. 9. Sold Md.se. for cash, $123.25. Paid for repairs on Uueen Ht Property, $15.60. I 2 EVEItVIiAY HUOK-KKKPINO. 10. Piiid rent of sK.ie with easli, S.')q) Sole! Mrlse. for cash, .«38 75 ^ '" ^"5n rn"'*'- ^*"' ^''''''' '"^^^-XOO. Bought set of lK)oks for store, 12. Received cash for hill of Mdse. sold E Wilson, $32r, Paid insurance, S10.80, and taxes, .$.3^.1.5, „u Queen 8t. Property. 13. Received rent from Queen «t. Property, $21 85. Bou.rht Mdse. tor cash of J. Grant, .^290. 15. Paid for pavement Queen St. Property, $20.70. Sold Mdse for cash, $380. Paid bill of advertising, $4.25. /« '•••nU/rien. Mdse. on hand _ _ g o.y) qa QuL-eii .St, Property .'. .'.".'.".".".'.'.'.'.'.■.'.■.■.■..■ l.siio'oO SET I (c). * New Acrinnitx -Pemondl Arcounts. BUSINESS MEMORANDA. Jan. 16. Sold Jas. J. Hill, on acct , Md.se. as per bill, $222.50 Paid for stamps and.£tationery, $ 1 . 25. i, . jiy^^^-^i^ ^JM 17. Bought Mds^ of Wm. Cle\r^^, on acct., $395.50. Sold Mdse for cash, $125.82. 18. Sold Win. King Mdse., on acct., $182.75. Received from Ja.s. J. Hill cash, on acct., $100. 19. Paid for painting Queen St. Property, $33.75. Bought of George Curtis & Co., on acct , Mdse., i?55(). ^^1*1, H- Kennedy Mdse., on acct., $425.45. Paid cash to Win. Cleveland, $ 1 75,^ ^"^f fr}^ ^'''"'' ^''^'*'' on acct., $39.78. ^ Received from Ja?. J Hill cash, on acct, $122.50. v ^ / ^^y^Z. Paid C. Curtis & Co. cash, on acct., $2."^. 24. B. 11 Hart returned pait of Mdse. bought on the 22ii(l .«!2 80 Received rent from Queen St. Property, $12. 27. Bought Mdse. of Wm. Cleveland, on acct., $275. 10. 29. Received cash from H. Kennedy, on acct., $28h.25^,.^ M^^'TTi,^" ""* °'°^'' ^"^^ personal accounts. Only Loss and G.-iin accounts should be Sow'thl ruling.?'"""' ''^''' "'='"'""* " ="""""y ^''^^^^^ ^-l '^^ I"-''— l^-ugtt hiventones. Mdse. on hand , 405 00 VJueenht. Property 1,540 00 20. 22. KVKKYDAY BOOK-KEEFIN'O. 8 - v; ■ V ■J SET I (d). > JV-, -w Y duo to-day, .$182.75. S:5*^- V New Accounts— Bills Rei-i'lnihh' ,ii,il lllll.t Pitiiithle. BUSINESS MEMORANDA. NoTK.— Do not close Bills Ueceivahle and Bills Payable nccounts. Treat in th. same way us perscinal accounts. Feb. 1. Sold Mdse. to H. Jame.s on note at 12 days, $125. Received note at^lO days from W. King, on acct., !?182.7.'>. 2. Bought Md.se. of R. IVatty A Co. on note at .') days, .1^275. 3. Sold Mdse. for ca«h, .'?ir)8.90. 5. Sold Mdse. to H. C. Roljerts. on uoct., 8 •')>'•')..') 0. 6. Paid for repairsToTJut in St. Property, .«I10 .^S. ^ 7. Gave George Curlis A- Jpo. our note at 15 days, on acct., $300. Bought of Rice Lewis it Son, on acct., Mdse., 815:). 10. Paid cash to R. Beatty (t Co. fur note due to-day, .$275. 11. Received casli fro^n H. C Roberts, on acct., igj25. 12. Accepted draft rvt 10 days from Rice Lewis^fcSon in favor of themselves, oi^acct., i ^J'>. 13. Paid Wm. Cleveland casii, on acct., •f9^./> 14. R«;ei\4ed cash* from Wm. King for note Bought Mdse. for cash, $25.25. 16. Received cash from 11. James for note due to-day, $125. Paid for rent, $50. Janitor's services, $20. 17. Gave Wm. ClevelaiFd our~noteat 3ndays, in full of acct, $205.10. 18. I^ought Mdse. of Henry Charles, on acct., $.515. 20. Sold Mdse. for cash, $180.1)5. 21. Accepted draft at 10 daj's from Henry Charles for 'Mdse. liought on the 18th, $315'- 25. Paid acceptance in favor of Rice Lewis & Son with casji, $75. Paid note in favor of G. Curtis it Co. with cash, $300. 27. Sold Mdse. for cash, $115.50. 28. Sold ^^dse. to Wm. H. Aruohl for note at GO days, $292. Inventories. Mdse J! 150 00 Queen St. Proii. ity 1,575 OQ SET I (e). Nevi Accounts — Inlcrcst n)iil I'iscount. I BUSINESS MEMORANDA. Y Mar. 1. Bought McUe of Wm. King, on' ac<;t., $1.37.'> Received from , B. R. ILirt his draft at 3n\kys un Milk i Co., in full of acct., / $36.{itf. ./. J .-4 "r "< v^ '/ EVEKYDAY BOOK-KEEPING. U V»v > A 2. Sold E. F. Mason & Co. Mdse., on acct., $31il.73. Paid sundry ' expenses, $9.7r). Sold M«lse. for cash, !«!95.H0.' . 3. Received from H. V. Roberts his note at 10 days, in full of \ acct., $260.r)0. Paid clerk's salary. S-T). 4. Paid our note in favor pf Wni. Cleveland: Discount, 63 cts. ; face of note, ^2U5. 10^ Received note at 5 days from E. F. Mason & Co., o^cct., §150, with interest 6%. ' ' Accf'{)ted a draft at 30 days from Rice Lewis it Son in fa\'or of Bank of Toronto for $75. Paid water rates, $8.10. Cash sales, $173.15. Paid our acceptance due today, $315, with cash. Accepted a draft at 1 '2 days by Wm. K^n;? in his own favor, on acct., $500. Cash sales, $91.30. Sold H. C. Rolx-its, on acct., Mdse., $335.90. Received rent from Queen St. Proj)erty, $ 1 5. Received cash from Wm. H. Arnold for his note of Feb. 28. Discount, $2.03; face of note, $292. Paid for repairs Queen St. Property, $3.50. Received from K F. Mason it Co. casji in full of acct., $160.73. Ca.sh sale.s, $33.18. Paid for advertising, $10.15. Sought of H. Charles, on acct., Mdse , $275. Prepaid our acceptance of the 6th in favor of Wm. King : Face, $500; discount, $8.34. Received cash from H. Kennedy, on acct, $140.20. Sold Queen St. Property for cash, $1,625. Received cash from E. F. Mason ife Co. for note due to-day. Face of note, $150 ; interest due, 13 cts. Paid H. Charles cash, on acct., $275. Drew draft at 10 days sight on H. CL. Roberts in fpor^of -JS^m. Juiig-iorJ335.90. Paid our acceptance in favOrof Rice Lewis it Son. Face of draft, $75 ; discount, 46 cts. Paid cash to Wm. King, in full of acct., $539.10. Received cash for note of the 3rd, due to-day, .$260.50. Dis- counted B. R. Hart's acceptance of 1st, inst. Face, $36.96; discount, 17 cts. Sold Mdse. on hand for cash, $742.65. EXERCISE POE REVIEW WORK. NoTB. —Use Journal and Ledger as before. This and preceding exercises may be used to illustrate Cash Book. ToiiONTO, Oct. 1. 1901. John Anderson began business, investing as follows : Resources— Ca&h, $f),0^^. Mdse, .$6,802. Bills Receivable, $1,915. Due from A. Smith, $.300 ; S. Frame, $1,200. Liabifities-~l>\xe J. Morrow, $8uO ; D. Hunt, $950 ; B. Dunn. $925 : M. Burt, $1,200. Bills Payable, $2,700. Cj«#^- Cash, $800; his EVERYDAY BOOK-KEEPING. 6 1. Paid M. Burt cash, on acct.,-$600. 2. Sold A. Good on his note at 10 days, with interest, Mdse., $300. 3. Paid Sept. gas bill in cash, $6. 5. Gave B. Dunn my note at 10 days, with interest, in full t.f acct., $925. 6. Paid my note of Sept. 2 1 , and interest, in cash. Face of note, $ 1 ,050 ; interest, $2.28. Bought of C. Kent Mdse., $600. Paid him cash on aljove, $200. Balance on acct. Received from 8. Frame, in full of acct., as follows: note at 60 days, $400. Received cash for note of Sept. 19, and interest. Face of note, $560 ; interest, $1.68. Sold A. Smith, on acct., Md.se , $976. Paid my note of Sept. 26, in cash, $300. Received cash from Jas. Town for his note of Sept. 23, $.397.50. Sold C. Collins, Mdse, $1,285. Received cash on above, $785; his note at 'M) days for balance. Paid J. Morrow cash on acct.. $400. Received cash from A. Greig for his note of Sept. 2, and interest. Face of note, $300 ; interest, 65 cts. Bought for cash a .safe for office use, $475. BoughtofG. Gorman Md.se., $600. Paid casli on above, $300. Gave my note at 60 days for balance. 17. Sold S. Frame Mdse., $.311.25. 18. Paid my note of 5th inst. in cash. Face of note, $925 ; interest, $2. — 2i. Collins prepaid his note of 13th inst. in cash, less discount. Face of note, $500 ; discount off, $2.08. 23. Received cash from A. Smith, on acct, $150. 24. Sold W. Norton Mdse., i8575. Received cash on above, $225. His note at 3 months, with interest, for balance, $350. 30. Paid clerks' salaries in cash, $125. 31. S. Frame prepaid his note of 8th inst. in cash, less discount. Face of note, $400; discount ofiF, $2.67. 8. 9. 10. 11. 13 16. 16. Resource Inventories. Mdse $2,830 00 Expense 475 00 ^ H O KVKIIYDAY ItOOK-KKKPING. SET II. BUSIVESS PRACTICE. Tlio pupils will (low comineiio' tli- use of tlif followinj,' Inioks of original entry : (1) The Salks Book— in wliicli will l»e rcrordod all tlie salt's of tlie biisiiioss. At the end of tli.- month tiie total of tlit'sc! sales will l.c iM)sie(l to the Credit side of Mdso. and the si>paiate amounts to the Debit side of the personal account aH'ected. (2) The Cash Hook— in which a r.'cord of all cash received and paid out is kept. It will take the place of the Cash account in the l,ed<,'er. The Debit side will show all cash received and the Credit -ide .ui pliid out. In posting, Cash Credits will he posted to the Debit <'f the corres ponding account in the Ledger, while the cash debits will l)e i)o-;ted to the Credit side in the Ledger. The dillerence between the two .■-ides will be the Cash on Hand and will ])e a resource. (3) Bill Books— Bills Payable and Bills Keceivable -which will show full particulars with respect to all notes given or received. (-1) All bu.siness papers, incoming and outgoing, such as notes, bills, invoices, receipts, and drafts will bo made out and entered in the projier books under the supervision of the teacrher. The Journal will be con- tinued and used for those items which do not alfeet the Sales or Cash Books. Price Lints for April, Mini, Jane. BUVINO. No. 4'Xo. 31 NV 2 No. 1 m 10|i3 10 GOllO 54 5 70 2 55 19 !f) 95 7 20 5 m 3 85 tf 95 17 35 1 75 A :. ■'.'). Sold C. Mitilii'll, Niagara St., IJl ea.^li, 1 do/., lliunmers, 1 Ijiwn Mower, ^ doz. Knives. ^^ /6. ^Id for ca.sh to .1. .1. Coy, iVFooro St.. 1 kcj^' Nails, 3 Axes. 8. HouLtlit of Ashdown it Co., Winnipc;;, on acet , 3U days, TjOO 11)S. Cot- ton 'rwirit". }, doz. riancs. Paid cash fur M't of OHir.- Hooks, |!21.J")0. 3. Sold (I. liohiMtsoii, Ontario St., on acct., 10 days, ^ doz. Jlainnusrs 200 ll)s. Twine. 10. Paid Wood, ^'allaneo A- Co., cash on acct., !*")0. 12 Bought of Peterlxjro' Lock Works, on acct., 10 doz a.ssorted "(Juniey" Loi'k.s. Received a note ;ii 30 days from J. Kin<{ in full of acct. 13. Sold Clias. it. Liiwu-iwA', Geneva St., on acct., 10 day.s, 1 doz. Door Bells, 5 kegs Wirt; Nails, 3 Planes, 2 doz. Locks. 14. Sold J. King, for cash, I Lawn Mower, 17. Received from (!. Robertson cash in full of acct. 1<<. Sold C. Donnelly. St. Paul St., on acct., 1 doz. Hammers, .^ doz. Axes. \ doz. Door i'.ells. ,19. Sold .las. JMcClelland, Queenston, on acct., 300 ll)s. Twine, ^ doz. Kiii\rs, 1 Lawn Mow . r. ^^i.^ . « 20. Bought of Toronto Cordage Co., on acct, 10 days, 1,000 lbs. Twine. ^1. Bought of Welland Vale Co., on acct, 2 doz. Shovels, 3 doz. Hay Forks. ^^ 23. Sold C. HunRn, James St., on acct., 10 kegs Nails, i doz. Hammers, / '^ doz. Door Bells, 3 Planes, 1 doz. Lock.s. 24 Paid Ashdown «k Co., on acct., cash, $100. (iave Petcrhoro' Lock Co. note at 6 davs in full acc^ 2.'). Returned Welland Vale Co. i doz. Shovels. 26. Rectnved from Chas. H. Lawrence cash in full of acct. Sold H. Kennedy for cash, 500 Ihs. Twine, 1 doz. Hay Forks. 27. Sold D. H. Moore, Simcoe St., on acct., 11 kegs Wire Nails, ^ doz. Axe.s, 1 Lawn Mower. Gave Rice Lewis kegs Nails. Re-eived from Jas. McClelland his note at 10 davs. on acct.. ^7">. 30. Paid Janitor's Wages, §15 ; 1 cord Wood for oMce use, |5..'iO. Paid cash, to Toronto Cordage Co. in full of acct. ry ^P V %' BVERYDAV ilOOK-KERPINO InvftUorien. Md«,.-26kegj,N»iU. JUwu Mower. m\U. Twine. 7<1oz. Ix,ck.. i .lo,. Shovel.. KxjMiiM.— J cord Wowl, ta.ao per cord, 1 set Office BookH. f 15. N.TK.— At the close of each month's business take a Trial Hulan.e make out the usual sUtement and close the Ledger, leaving .t rea.ly for the next nHmtr^ .,.l!!lnes. May 1. Received cash from C. Hudson ii» full of acct Bought of Welland Vale Co., on acct., 10 days, 2 doz. Potato J-orks, 1 doz. Hay Forks. 3 dt>z. Shovels. Pai0. 23. Sold J. \V. Key(>s, Niaj;ara St , on acct., 1 doz. Hay Fcjrks, 1 doz. Potato Forks, .', do/.. Shovels. Paid rent for .May. ;?•_'(». 26. Sold Jas McClelland, on acet., 10 days, l do/,. Potato Forks, J doz. Shovels, 10 pairs Skates. Received cash from F. A. Arnold, on acct., 82"). 2r). 27. ^Sold C. Hudson for -ash, less 3 discount, 1 do/. Plaii' -, .' doz. ChiseLs, U doz. Hammers, 1 do/.. l)o<.r I'.ells, I do/. Looks, 2 kejjs Niiils. Paid Insurance tm Mdse., !?3.1.'). 28. Sold Jno. Kinj,', on acct.. 30 days, 2 doz. Hay Forks, 1 doz. Shovels, H pairs Skates, .', do/. .Axes. Received note at 30 days from .Ino Kinj;, (m acct., $?.7J)0. 30. Paid Rice Lewis A Son ea.sh, on acct., 87"). 31. Paid Janitor's wage.s, 815. 13ou^'ht I ton of Coal, 86.25, for cash. Inrentorioi, M(lne.— 4 doz. Axes, 12 pairs .Skates, 2J do/. Uoor Bells, I doz. .Sliovtls, (i Lawn .Mowers, Expense— 1 Ton of Coal, $ti. June 1. Received c.ish from Jas. McClelland for note of Mav 1 4 due to-flay. 2. Sold E. A. Arnold for cash, less 2/ , J doz. Shovels, i doz. Axes, i doz. pairs Skates. 3. Bought of Ashdown & Co. ,")0 kegs Xails, 3 do/. Knives, 1 doz. Hammers. (Jave in part payment, cash, §75 ; balance on acct. 4. Drew a draft at 30 days on C. H. Hudson in favor of Toronto Coi-dage Co., on acct., 837.15. 5. Received fiom E. A. Arnold a draft at 10 days, on acct., drawn on Wm. Wright, 837.25. 6. Accepted a draft hy Welland Vale Co. at 5 days, in their favor, in full of their acct. Bought of Rice Lewis '), and caHJi hir halain-c ■' alight Hous« an.l [.of, No. I.-",.! lark Pl.vcr, #07,. : yavo i,, ..av- z::::ftTln::;'r^^'-'' t..^.,a.;ei^ Pai.l accepfan.v of Ju,.,. ] 2th. Di.scount, 21 days ' Hece.v..d cash from C. Wil.son in full of acct ' Paid ^\elland Vale Co. cash to halance acct. Discounte,: ote of June 20 in favor of Wellan.l Vale Co Pro- ceeds piii.l with cash. Paid for repairs to House and Lot, $3.25; to Store, $5.50- Stationery, $1.1,'). Received cash fiom Jas. Russell for hill ot t!io iOth les-. 3=' discount. ' ''o 4 Kvgnvr»Av nooK-KKKpiNo. 11 4! 29. Piiid Toronto CoHiiKe « 'o. oiMh in Cull of upct : WoimI. Valliuu-e .fc Co., $30. IJouj.'lii of W.HKJ, Vulliiiifc A- Co. for casli. |.-s .T , li do/, ihun- iiM'tN, ;» tlo/. h.H.r McIIh. I «|u/. LhIvn Discouiitfd note of t\w l.'Uli in fiivor of W. H. ("oiliinl Kiut *37r); (liscounl, .*l.'JO. 30. Il-cfivwlciish for nolo of May 28 iIih' toiiay. DiHcouMtcd iiotH of the 'JI'ikI in fa\or ut .\>,hilown A- Co. Pn. wfils [lajil ill c;!-*!). Sold to I 'f. Moo... for ciisli, I«'ss 2 , :i\ doz. |).H.r r,..||.s, 2 doz. KockH, .» doz. HaiiMiiers, 20 kf^rs Nails'. Pn'd Janitor's Wago, >!|.'); d^'livfrin;; gotKj.s, ^ri.50. liireii/orirM. MiU<.._2 Hn/. Kiiiv.-. 2il../. I,oikM, .Tdoz. n.iiiini.i- II, .|„z. Miiy Kom* It IVIRVDAY BUOK-KIKPINd. SET III. RETAIL BUSINESS. In thU month's buMim-Ms tlm pupil will koop tlm lHN)kH of h U«uil (Jrn,TiT. Th.f lirst tVvv (i.iys will im k<-pt by tiitf Sid-I,, Kiilry HVst«in, UH.riKthn Day H.H.k .m.J U.\kvv, with l\w Kill M.K.ks as auxiliurv ■ix.uks. III.) r.-cun| of hhI.-s Io ftistoiii.TH will tli.'u \m tnirisiVriv.! tVoiii tl..- |».iy ]{o«.k Ion lHM)k known us tlin ••('uHtonifi'H .»r iV-ttv l..-(li,'ci.' Tim lMH)ks will slill 1,0 k.-pt l.y Sir.-lo Kntiy. Tli.) \h„,]ih will 11,,^,, !«. ,.h,vM.'...l to I>..ul.l.) Kiitiy. Tiio Hank Account will \m k.-pt in th,, b..it;,.r and not in tho Cash lUxtU. I ^'I'l'' ,";"/''';.*'■'!"''.•:•■ '^'"*"" *'"* ^«* "'»y *>• """l »•• t«ach tho nvmo ehanaa Irom Uuiiule tu aiiiglu > itry, '* Price Lint *\n' Jut if. Aktici.ks Putatofi Hu^ar l!olle.l ()»U • Honey ' K«K» ' L'lieeit) ' Salt ' IV|ijter • Soiitt < 'racl.erij ' Fig ISjir ' KaiHiiH . ' ('Hrraiit:< ' NiitK, Mixcil Steak ' I aiiih " Chicktii • Turkey " Ham ' Mutter .... «hre.l.U-.l Wheat. . ' (.'oal Oil • Sardines " Salmon " i'oni •' Heets '" Flour " Tea •< per IuibIi . lillZ. ll> Ih>X can l>bl. lb. No. I No. 2 1 No. 3 1 No. 4 9 *>(» 1 $ art $ 60 $ 65 04| ! 04H 05 05^ 0.1 03 04 05 lu II ' 10 12 "-•4 12 \lh 11 u 13 15 14 (>i 02 02 02 4I> 4.5 50 5.5 II 12 13 14 13 It; 17 18 07 07J OS ",? 10 11 r.' i-'4 l.J u >H \r> Iff 17 II lU im 15 16 U>h 11 12 '■-'J 14 1.5 16 13 17 16 18 15 2.-) 24 2:i ■>> ir> 14 16 15 IS 1» 20 i 21 m 13 13 ' 14 1.'! 16 17 1 14 10 11 (i!» ! 12 10 0!) OS II (> 60 6 .")ii 6 40 6 :io 45 50 41) 45 t* \«rwvv4-:j^:«!i'>» \::w^.:,..<: rvrnVDAV nOOK-RKKPTVO. IS Bt78!NI!88 MEMORANDA. m.MiLli KNTKY. Ottawa, July 1, 1902. ThoH. Ilnnultnn )ti'nn.n l)u»ini»«t<«, iitvo«tin(( nn followit: RE80UHCBM. M.lso. oil hand, il.l.S'ri.ftO. CWli (III Imiid, $2.17^<.•JO. Ortito anil St..ni Fittings, |»150. iJills Uweivuble. — Win. I'riiigle'H note of Juno l.l, at I month, «1 15.50. AccminlH li'-cfAvahli- .• J. .IiimioMon, FC Water St., |I85.B8. H. (Jlovt-r, .•{! ■» Huni.r St, , i?14.3.y5. A. Baker, 82 .Sheridan .St., J5y.76. LIABIUTIKS. Note of June 10, in favor of II. Kenneily, at 30 days, ft)r $315.83. Accounts PuyiiUe : 11. P. Kckardt 6i Vo., Toronto, 621*2.92. Oowaiis, Kent & Co., Toront", 831) I. T."*. 2. Bouglit Md.se. of Perkins, Ince & Co., Montreal. TerniH : 6/10, n/60, June 29, 8715.84. Bouglit Delivery Hor.>*p and Waggon for cash, 8350. Paid Insunince on Stock, etc., 810..')0. Hales on aceuiint a.s per Clietk Books : Charles (;i.iv, 61 8 Water St. -24 lbs. Sugar, 2 IKs. Chee.sp, 1 gal. Coal Oil, 2J lUs. ^teak. F. I>ickson, 58'l-rfik(« St. — 1 Hi. , 12 lbs., 2 can.s BeetH, 3 llw. Hais- ins, 2 doz. Kggs. Oriental Hotel. -1 bhl Sugar, 418-22 llw., 1 Cheese, 70 lbs., 5 lbs. Pepper, 16 lbs. Mixed I.'uts, 1 box. So<»ks : A. iifiker.— 1 can Siudines, 1 can Corn, 1 Turkev. 9 lbs . 3 lbs Jiff liar. G. Roberlson, 82 King St. -L' hash. Potatoes, li ll,.s. Su-ar. 2 ll,s JloMoy. " ^" Tn^"',"'- '^-' ^'^'"°*' ^'—2 C'l'ickons, 7 lbs, 2 cans Salmon, 4 Jhs. Jiaisins. ^""'l^h ^; ^^^''^■^'■''^ ^ ^'o- "«te at 10 days, in full of acct., t.. July 1, Cash sales, $219.78. Deposit..! in Bank of C.nnnerce, f^'m. 4. i'aid hby, Blain & Co. for Invoice of July •'?, l.ss (lis.;,„iit 3"^ Received from R. Glover, on acct., cash, "Sl4;i.9.). '°" Sales on account as per Check Hooks : Oriental Hotel. — 12 cans Sardines. .3.'. lbs. Chicken, 2 Turkeys 21 ibs, 9 lbs. Steak, 41 lbs. Lamb, 50 lbs. ]{. Oats (Ja.sh sales, .>?.")02.17. Paid Driver's Wages, e7.riO, G:is, .S2.15, Horse Fee.l, !5.3 18 Received cash, on accl., as follows: Chas. Grey, $1 8« ; ¥. Dickson, 82.70; Oriental Hotel, .^.3.3 05- G. Robertson, $1.71 ; A. P. Sc<,tt. .SI.27. (The.se amounts are included in the Cash Sales. No separate C B entry made for theni ) i • ■ Note. -These .unounts are f.,r Price List Xo. 1, an.l in nearly all cases .are in full el.^rsLiidiS;''^^"'" ''^^^ *'"^ *" •"*"'' -'-" -■"« the^t..er pi^^iLi::::::; Inventories. M.lse., ^4,21.5.83 ; Horse and Waggon, S.335.-jr. ; Otlice Fittings, §140. Rent unpaid, .--4^) ; Clerk's .Salary unpaid, $:y.M. RaKnl^!H"'p'"f^P^'?^'"^ '***""""' '""' '■'"^'^ *'"' P-'-Pn^tor-s account. rJaJance the Cash Book. The keeping of sales in the Journal will now be discontin.ied and a Cu.stomers ledger intro.luced in its place. All accounts receivable will be tran.sf,'rred from the General Ledger to the Cust<.mer-s Led-er The Double Entry form of a Cash Book will be use.l with a special column in It for Cash >ales. After making out the Single Entry statement an,l closing the Capital Account enter the following tn.n.sactions in the proper books. 5. Adniittel G. W. :\ratthews as a \ partner upon his pavin-. into the business cash equal to i Hamilton's net ca,.itaf. This was deposited. Received the following invoices; R. H. Packard k Co., Hamilton, July 3, 5 10, 2 30, ^•2\(y 7,'5 Clark, Pennock & Co., London, Julv"l. 3 10. n/(H), "8')18.75.' ' Paid freigiit and drayage on the ab()ve bills, .S9..58'. EVEBYDAY BOOK-KKEPINO. 15 Sales on account as per Clicok Books: fi. ltol)ertson. — 2 hush. Potatoes, 25 ll).s. Sugar, 2 lbs. Honey, 6 lbs. Butter, 3 Uis. Steak. A. Baker. 2 cans Sarlincs, 6 lbs. So(la.s, 2 lbs. Ijinib, 24 lbs. Sugar, h lb. Pepj)er, 2 gals. Coal Oil. Mrs. Win. flaniilton, 730 Hunter St. 1 Turkey, 10 lbs., ;ni.s. Currants, 2 lbs. Cheese, | bush. Potat(lf,'er will be continued with the same accounts. Render statements of account to those whose accounts are unpaid. M h 18 EVERYDAY BOOK-KKKPINO. in. 16. 17. DOUBLE ENTRY. Make oponing Entry to change l,of.ks fn.m Sin-le to Doul.le Enti-y and post tl.ose Hi.iou.its not already in tl.e ledger. T.-st your Ledger l.y tak.ng olFa Trial Halance. If it i.s correct proceed with the tollowing liusmess Memoranda. fs>,ucd chp(|iie.s in payment of accounts as follows- Fearnian & Co., hill of July 9, less ;{/. H. P. Kckardt ife Co., bill of July 10 less 67 Kl.y, Ulain & Co., bill of July 8. ^°' Sales on account as per Check B(»oks. G. riol)ertson.— 5 Ihs. I^mih, .( ll)s. Tea, 2 Potatoes, ^ 1)1)1. Flour. Jas. Wilson, 95 Smith St. -10 lbs. Sugar. 3 lbs. Steak Sodas, 2 cans Beets, 3 doz. Eggs, 2 lbs. Cheese. Tea, 1 lb. Ijimh, l bush cheque. lbs. Cheese, 3 bush. 2 lbs. A. Baker. -2 Hams, 27 lbs., T\hs Potatoes, 1 doz. Eggs. Paid acceptance July 7, due to-day, witl Cash sales, $215.7."). Sales 6u account as per Check Books New Murray Hotel 1 bbl. E],.ur, .•? llan.s, 32 lbs., i.l lbs. Steak, 100 lbs. Sugar, \ chest Tea, 35 lbs. A P. Scott. ^-1 doz? Eggs, i bush. Potatoes, 1 Chicken, 3 lbs. Mr.s^\Vm Hamdton.-2 cans Sardines. 2 lbs. Tea, G lbs Su^ar 2 lbs. Lamb, 1 doz. E-^gs, 1 ]b. Fi" Bar ° ' Mrs Jno. King -2 ll).s. Limb, 1 doz^Eggs, l.l lbs. Cheese, 3 bu.sh. Potatoes, ^ bbl. Flour. " * Received cash on account as follows (See note July 4 pa"e 14)- G Robertson, $2; Oriental Hotel, .?5 ; ('has. Campbell" $4 42 Paid note of July 3, due to-day, with cheque Cash sales, $250.75. Accepted Eby Blain & Co. draft at 5 days sight for Invoice of the 12tn, less 5°'. Gave R H. Packard & Co. note at 30 days in payment of Invoice of July 11. Deposited $450. Sales on account as per Check Books : F. Dickson. - 2 cans. Salmon, 2 lbs. Butter, 3 lbs. Raisins, 2 lbs Currants, 3 lbs. St^ak. 10 lbs. Salt. Chas. Gray.— J bbl. Flour. 2 cans Corn, 1 lb. Tea, 2 lbs. Ham, l lb Pepper, 5 lbs. R. Oats. * Chas Campbell.-3 gals. C. Oil. 1 Turkey. 9 lbs., 2 lbs. Nuts, 1 lb Honey, J bush. Potatoes. Our delivery horse died. Bougltt another for cash, !?75. Paid for removing carcass, $2.50. EVERYDAY HOOK-KKEPINO. 19 Bought of "Print Shop," on iicct., a hill of Stationery, $13.50. Cash sah's, $375.!f_'. 18. Received payment of note of June 15 due to-day. Sales on account as per Check Books : Oriental Hotel.— 1 d../. cans. Corn, }. d..z. cans Beets, 20 lbs. Steak, I bbl. Su.<;ar. 392 ll.s. net, 1 ch,'<,'s, jj lb. Cliecse". Received from Oriental Hotel a atiitra acct. (.f 821.25 against TIkjs. Hamilton which we credit to tiicir acct. (Cr. Mdse. in Journal). Invoices received : El.y, Biain & Co., July 16, 3/15, n 30, .9222.50. Eearman it Co., July 17, 3/10, n/60, 81)1.50. Cash sales, .8375 25. 19. Boufjht on open ni.irket for ca.sh 50 lbs. Butter at 19 cts., 25 bush. Potatoes at 40 cts., 100 do/.. Kjrgs at 8 cts. Received a note at 10 days with interest from New Murray Hotel, on acct., 82-5. Received the following Invoices on Mdse, Ixmght : R. II Packard, on acct. 30 days, .8111.75. Uowans, Kent it Co., note at 15 days, 898.5.5. &ales on account as per Check Book.s : Geo. Harvey, 310 81ierbnM)ke St. — 3 doz. Eggs, \ lb. Pv .b. Mixed Nuts, 1 can Sardines, \ lb. Tea, i bush"". Potatoes. Jas. AVilson. — 1 bush. Potatoes. 10 lbs. Su'gar, 3 lbs. Ham, 2 cans Beets, 1 gal. C. Oil, I lb. Soda Crackers, Mrs. Jno. King returned ^ bush. Potatoes bought on the 16th. Remitted Clark, Pennock ife Co. cash for amount of invoice of the lllii, less 3%. Cash sales, 8410.85. Deposited 8775.60. 21. Remitted chefjues as follows : R. H. Packard ,v Co., Invoice of the 1 4th,- less 3%. Clark, Pennock it Co., Invoice of tlie 14th, le.ss 2%. Fearman A Co., Invoice of the 12th, less ;5, . bales on account as per Check Bofiks : New Murray Hotel. - I bbl. Flour, 20 lbs. Butter, 30 lbs. Lamb, J doz. "ans Salmon, ^GJ lbs. Sugar. A. P. Scott.— Chicken, 3 lbs., 2 lbs. Butter, 4 bbl. Flour, 2 cans Salmon, j lb. Pepper, 10 lbs. Sugar. A. Baker.— 1 Turkey, 11 lbs., 2 cans Beets, 1 lb. Tea, 2 doz. Egg.s, 1 11). Raisins, 2 lbs. Currants, 5 lbs. ."^ugar. Bought Office Safe, per cheque, $125. Paid for putting it in place, $2 50. Paid insurance jinmium on Thos. Hamilton's house, $3.75. Cash sales, $352.39. Sm> IVEHTDAY IIOOK-KEEPINO. 23. Invoices receivec! : H. r. Eckiirdt & Co., July 21, 3/10, ,,'60, $276.50. (Jlaik, Pennock & Co., July 21, 2/10, ii/;iO, !i!!l82.73. Prepaid note of July 17 in f.ivor of 11. H. Packard & Co., less dis- count. Sales on account as per Check Books : Geo. Harvey.— 1 bhl. Flour, 8 !l)s. Ham, 3 i^als. C. Oil, 2 lbs. Swlas Nesv Murray Hold.— 3 llaiiis, 43 l;,s., 1 l,hl. Flour, I chest Tea, 70 ll)s., i doz. cans Saliuou, ."> biisli. Potatoes. Paid witj^'es to driver, $:7..)(); Stable lieiit, .^15. Paid account to " Pi-int Shop " in full to date. Cash sales, Sr)82.7r). j:)eposited cash .sales oflhe 21st. Sf). Paid acceptance of July 17, due to-day, with cheque. Invoices received: Fearman ifc Co., on acct., 30 days, $02.1.5. Perkins, Ince A Co., July 23, 3 10," n 30, 8182.74. Sales on account as per Check Hooks : Chas. Gray.— K; lbs. Sugar, 2 lljs. Tea, 1 doz Egi,'s, 2 lbs. Steak. F. Dickson.— 2 bush. Potatoes, 2 lbs. Honey, T.', lbs. Cheese, \ lb. Pepper, 1 lb. Soda Crackers, 1.', lbs. Steak. G. l!obertson.--^2 Chickens, 7 lb.s.,"3 gals. Coal Oil, 1 can Sardines, 2 cans P>eets, ^ bbl. Flour. Paid Perkins, Ince & Co. per 0.09 ; New Murray Hotel, $20. Cash .sale.s, .S310.20. Paid Fearman & Co., on acct., per cheque, .$25. Sales on account. Oriental Hotel.--! bbl. Flour, 12.1 lbs. Steak, 2 Hams, 22 lbs., 10 lbs. Butter, 8 do/,. Eggs. Mrs. Wm. Hamilton.— 1 Vo. Butter, U doz. Eggs, J bush. Potatoes, 1 gal. C. Oil. ^ Received ca.sh on account as follows (See note July 4, page 14)' F. Dickson, $3.71 ; Chas. Gray, $4.90; Sirs. Jno. Kiny, .-^3.47. The New Murray Hotel presents bill of board $19..50 again.st Mat thews, which is credited to their account. 30, 31. BVBRYDAV BOOK-KEEFIKO. 21 H. G. Keimetly presents u 30-day draft for )i privnto debt of Tlu)s. Hamilton's for )?r)LMO. Tlie firm accepts it. Paid book-keeper's salary to date, $30; clerk's salary to date, |1 5. Cash sales, 8410.93. Allow each piirtner a salary of SflO for the month. Deposit all cash on hand except §•'"'0. /nveiUoriea, Mdie «3,675 82 Horse and Waggon 313 70 Furniture and Fixtures 20() (10 Make out Profit and T^)ss statement and balance sheet. Balance the Cash Book. Close the Ledger iii the u.sual way. 22 EVKRYDAY HOOK-KKEPINP.. PART II-8BT IV. WHOLESALE GROCERY AND PROVISION BUSINESS. In this and the 3 following sets tho books of h Wliulc.sal« CJioicry and Provision firm will be kept by tho pupil. Tho items as given will bo a.s vari<-d as ^)os8iblo and will intro«luco nwiriy of the different points that might arise in actual practice. The teachers and pupils will bear in mind that the transactions are merely representative and are not as numerous as they 'vould actually be. The items given in th.^ price list are only a small f;-action of the many handled by a wholesale house. The special object is to familiarize the pupils witli tlie various Ijooks u.sed and especially the use of the Special Column Cash Hook. Price Listx, Auifiixf h> Xorrmher. Articles per bush .... I* ti IC l< (( f I " ton. ..!.". '• bbl " bush " doz " lb . . .. i( «( *( (i i< It i« i( " (loz "bbl Wheat. . . Peaa ... Corn Oats .... Hay Pork . . Potatoes . Kpg«' .... Coffee.... Tea. Cheese . Butter... Suf(ar Bacon. . Ham Brooms . , Flour.... Special Instkuctio.s.s for Alolst. 1. There will be two partners, "Wni. Ashdown and Chas. A. Parker, who will share equally in the Losses or (Jidns. A private jucount will be kept with each, in which will be recorded all that they receive from the business, such as salary, etc. 2. The Journal-Day Book, Cash Book, Sales Book and Ledger will be con- tinued &:•, in Set XL The Invoice Book will be u.sed for all pur- chases. The total is posted at the end of the month to the debit of Mdse., and the separate amounts to the credit of the personal accounts aifected. EVKUYDAV ROOK-KKRPINn tS 3. Spocial columns will b« kept in tho Cash Bonk for Bank Account. For tills UKintli a sjH'cial column may In- um'<1 f(,r Cash liJMcountN. 4. Special attention shonld l«> paid to tho payment of M»lse. »o as to take advantag*! of tlit; C'a>li Oiscnunt*. 5. The Expense /ccniint will )>« broken up into it.i various parts, nstiene- nil Kxpenses, Kent, Insurance, Taxes, Frcii^rht and l)raya;;i', Duty, «'tc. A separate account will l»c kept with each of these throughout all the sets. <;. The pupil w ill, from tlie data given, make out all the ouUjoimj and inrominij jiapers, and then enter them in the proper liiH.ks. Particu- lar care nnist he taken to see that tho IJank I'.alance in tho Check I{!M)k agrees with the same balance in the Casli li.M.k at the close of each day. The transactions for each day miint lie posted at the close of the day's business, and, in addition, sliould also be checke.\Y HOOK KKEPINO, Brownell, Ni»gara Falls, (IhK.I July 15, ,it lliirtv .law for ![««!!'' .*"' "*""* ^^' ^ «»••'•»'• l"« 'k »'o,, Ilaiiiilton, „n mvt.. 8192.7ft; he owes E. M. Marble A- Co., I>.ii.loii, on mvt., e.W.lD. Oliiw. A. Pftiker inveKts cnnh e.|ual to liis pftitn.'i's investnipiit 2. l«<'"K|'t M.iHe of H. P. K.kanlt A C... Tor..,,,,,. Invoke" .lated .Filly 2a, ft/10, n/3(>, «y32.ft:,. Pai.l frriKht, !?J |..^6. Hi»l(i J.,l.n H. Hichartis, Wellaml, on aoct., .10 .lavs, 2'. .-aM-s "2ft •1../.. Eggs, 10 bblH. Mess P.,rk, 2 tubs, lUG lbs., Hutt.M-." 3. Hecoived the following Invoices: VV. A. Griffiths & Co., July .'JO, 5 10, n/00, .I3yr,.70. '■ourtice Bros. Co., Buffalo, ca.sli, .«l,2()»;.lft. Edward B. Grossman & Co. Montreal, 30 days' note, !a.')82.17 Paid freight on the alKJve, ?72.'^. Duty, .«17;j. 1,S. Shipped R. D. Noble, Peirolia, for sale 'on coM.n'.i.ssion, 100 bush Potatfjes, 160 bbls. Flour. Sold Geo F^Bassett, Peterlwro', on acct., 15 days, 39.') bush. Wheat. 75 bush. Corn, 300 bush. Oats. Sold L. W. Brownell, Niagara Falls. ft/lO, n'30, 600 doz. Iv's •U.') lbs. Butter, 5 boxes Clieese, 70 lbs. each. 4. Received the following Invoices of Mdse. : National Bi.scuit Co., I^ndon, Aug. 2, ft/10, n/CO, .«192.2.'). Corliss, Coon & Co., Montreal, Aug. 2, 3/10, n/30, §;H0 8-t Received from H. J. McKinnon, Grimsby, 200 <|uarts Raspberries f.,r sale on commission. Paid freight on this consignment, .*2 .'id Sold C J. Bailey, Oakville, 3/10, n/GO, 200 lbs. Coffee, 2 chests Te.i 70 11)8. each, 3 bbls. Sugar, 321-18, 325-22, 31-^-19 Sold Geo. A Mitchell & Co., 58 St. Paul St., City, on ucct., 30 bbls. *lour, 5 bbls. Pork, l.*) boxes Cheese, 70 lbs. each, 315 doz. Eg.'s Sold from McKinnona consignment for cash, 100 quart.s Raspljerrfes at 8 cts. a quart. Bought Delivery Horses and Waggon per cheque. $475 Deposited 82,000. oo r m . -^ 5. Received a consignment from W. T. Metcalf, Toronto, of 300 bbls Flour. Paid freight, .«19.50. Accepted draft at 3 days from H. P. Eckardt & Co., for invoice of the 2nd, less 5%. ^""l^J?- ^•'^ay'o'"' Niagara Falls, 3/10, n/60, 6 sacks, 1,185 lbs. Ciffee, 10 chests Tea, 70 lbs. each, 525 lbs. Buttei-. Sold Chas. B. Knox, Welland, note 30 days, 150 bush. Wheat 95 bush. Corn, 200 bush. Oats. Sold from McKinnon's consignment for cash, 100 quarts Raspberries at 7 J cts. a quart. Received cash, on accc, from L. W. Brownell for bill of 3rd, le.ss 57 *ro«*oJ'"*^* ** ^^ ^*^^ **" "'"''" ^- I^ichards in favor of firm, $195.90. 6 t ~-!--l..i J J KVKKYIUV ll(M>K KKKPIXd. 98 t 7. R..r(lon..l If, J. .M,.Ki„„uii u.vt. „„l..s „f .M.lso. n-o-iv,.,! ili,- tth iiwt (. ..inrnix«.i.)ri, .'{ . Not |)IimmhhIs paj.i l.y cliPniio H..I. f..iT,vsl, ir.OM.ls. Fl.M.r Ir,.,,, M.-tniifs cMMiffninoi.t. R ;'/.',"'''• 'i:'\r' ^"•'"'•'' ' '•■■'>''^ <'"»!■'■'•. l!*-'«. -••>•-', 1.H7, MMIU! Sl.i,.,M!,l T..n.nt<> (•..rnn.issior. Co. for sal.- .,„ .■..mrnissi,,,,. .M) l.l.Ls. Hitur. rnpjiid t'lfiiflil, )jil(».-|0. '^T-nTlj"'""'" T-'""'* ^iiipnient to It. 1). Noble. Net pr.H.-eecl8. !?<0.i.lN, rtct'ivt'd III cash. Paid W. A. (SiitHtliH A- Co. in full of ncct. to Aug. 1. riisurp. H. Ciuii|,Im.11. <»(» Kih« St., r.l-J ll,.' ||,n„, 10 l,l)l.s. Pork, M(»0 'iVrn "''"'• '^•■^■'''''"' '" F"i'' |«iyii.fnt lii.s own note at 3(1 davs for *loO ; a siglit draft on W. J. Stewart for .*7rM>.\ The Ulan.-e on aet-t., aOday.s. lU'jw.-itcd .^.'J.'iO. 9. Ronglit of M. P. Erkanlt .t Co. M.l.o.. per bill of .\u«. 7. .«1 215 50 Accepted draft at lH) days for the ainonnt of the bill k-ss V KmcH partner has invested .*2,000 more in the linn. The amount was d('ptsited. Sohl J K. -McCarthy & Co., Ontario St., terms cash, 20 Ikjxos Cheese, <(» lbs. eaeh, 'M) bbls. Su-ar, (;,125 lbs., 311' lbs. Cotlee. 10. Sold H.-niy Smith, ll(,iner, for note at (10 day.s, \r)() bbls. Flour from Met calf's coiisiji,'niiient Rec-eivwJ aei-ount sales of shipment to Toronto Com. Co. Net nro- ceed.s, .«226.15, received in cash. Paid ptM-che',ue \V. A. (Jrilhths »fe C'u.'h invoice of the ;!rd less '.7 Drew a siuht draft on Ceo. A. Mitchell .t Co., in f.-m.r of Courtice HroH. Co., for iii!2()0. 11. Paid per che,,ue invoice of the 4th from Naticmal Discuit Co, less 57 Received the f(.llowiiii; invoices of Mdse. Ix.ught: H. Packard A- Co., Toronto, Aug. 9, 3 10, n,30, 89*^3.73. Ftimmer, Cunn A- Co., Hamilton, Aug. 10, 5 /lO, n liO. )aG1.5.7.''.. Rendei.'d account sales of AFetcalf's Flour, ('..mmission! 3'' ; stor- age, 2cts. p..r bbl. ; drayage, SS.lr.. Net proceeds remitted per checpie. Sold H. H. liradley A Son, No. 39 St. Paul St., on acct., 102 lbs. Butter, 80 doz. Eggs, 30 bush. Potatoes, 210 lbs. ('h-ese. Sold C. J. Bailey, Oakville, with sight "iHsi.m. 100 chosts 14. F^«^h,,artne,w.tl,,lr,>vvf..,-p,.iv„te„«,..*:,.-i-^ ^ ^"'"fe«^ f !.<...>. «"UKht H..USO a„.l I.„t, N,, .•(2-, Ontario St i?1 1(10 f ' rnent a ohp.,,,,, for «" noo .... i """'" "^m '?;».jOO. (,av., ,„ pay. ?«lT(""l"Tw/'''''' " '* ''">■'"'• ^'"- »''» »f t»'« •"•', i.-ss 3- »ol(j ( . J. Bail.y, on acit , 30 i«-i»". f'O t«i,» Hay, Received the f„||„„i„g Invoice. ,,t JW«e • to maturity; his own note at '\C\ .\J \ • ' '''''^ '••^''ount 811 5.3.5, and cash to hlL '■'' '"'"'"^ "^'*^'-^'^' '^^ «%' ^-'• U:i:i::i^ "^^^^""^ *•- '-•-- ^^ a. L. navis- consignment at Rendeml A. L. Davis * C... account sales of Tea ....i.„,} .},. ^th Comiins-sion, 6/1 ; insurance, .«3.10- Htorase X of r^ T -r^ ceeds remitted by note at 30 days. ^' ^ P*"" '*'• ^"^ I ttVKHVI.AV noOK KKKflVd. ST I I I ( •.•'.', f.lo .1.,/ Ku'«-, ir, l.u.i, J'oua.^s, I t..u Iluy MlKl (IliViTS W(i]K«N I.I (|iit»>, gll.'i. |{«'ii'iyi'«l nut fn.iM «»iiinno .St Pi„|H>rtv, *.'»ri. I'liifl for Iii^iimiii i> oil MiiiH' l'i..|,(.|tv Jft-'i •'*• H'. I'«."«l.t ..f H, ra.kunl .t li, Jrcrjtjd, 01, acct.. fr.,i,i .1. j;. M.-Cailliv A- Co 21. S.,!.! (-l.,,,s IJ. K.u.x ..n acct.. 20 ,iay.., 100 l.usl,. Pot.U«M3«, 60 '' 3<'0 ^^«-n.Mn '*';''''''''■'•*''''''' '^■^^"-^'''^'•■- "^ P*--- ^nvoic.of th,- lOtf. ?i". 7. I, "7' "',''■'"'•' l"^>".'""^'*• "• <'.i"'I'l«-ll-s note roc..iv..d tl.. nh i.,st.. I...; .l,.count, at G ; halaii... ,.ai,l iu casli no ''""f/ »'";<>•»"•••"-•. l>-k, .*17.-'5; Chair, m.r>r,- |,,„..r FiK, 81..10 t eh'"Hn I ""p '; '^' ^■'' .' ?' T' ^^ '^">''' ^*^i' ^''^"^'^ Tea, 3.^ lb... eaeli, lU.i llis. Jiuti.-i, till doz. K-Jus. Paid 11. Pa 1>-11 n .. ,. I'l'posited .sn.ono. •28. Boii,<,'lit of M. p' K,.i-.,,.,u i. ,. , -M,I„.,t (• \Vl,;f„ .„;,i i i • -itl. tl.e present partners. ' " ^'•^'"'"'••' '^'^ J^'"'" '^gr^'enient -■ J '10 two senior Dart ner< will l..> .,ii i an.I Jf. ,V Wlli,e^y^,t: ;;rT? "'"'^ "■ ^''^^ J""'" '"""^h. l-e .livi,i..,| as follows- ' (s , "J"'! '^•"^ ^"- '««^ -*'' then tl.-n>, an.l Wl.ite th^^.n-idnu!;:"" "'^^ P"'^*^'' ^ -1-^"^ between 3. The liill Hook will now I.e use.l -.s a honk , f • • , accept ance.s or notes reeeiv,!! • ^ -nmnal entry and all tvonfit to the p™ J' .!";,£;:;; "" ', •"" -t p"^^«' ^^'---^'y f".n. of liili Hook in I h V ■ , "' ''•'" '""''"• ^ •^Pe<-"i^'l 1^-- .^' P- VIC HYDA Y BOOK-K H K I- 1 NO. 29 Sales" to the hook-k.cpoi-. A "Ciistomer's «.. P«t*, t i ■• 5. A ^■-n-•j. sto,.e will l.o ope,.o,I at X... 9. (?„..„ Sr. i,. H..,.,e ot Clus. r--i.-,o.,Hl uc. ,ujit. All ^](U'. I,uu,-I:i tor it <.'ll-tCt of ins> 'rul of goiii^ tlin.n;,'li Al(l>e. iicr uill !)(> cijai-^'cd to n . ts aii.l expenditures will I,;. .,,ve i 'j-l,,. » -^t at (i , for .^;j-'ol)()- note : ''/%o^r"^-^'T''' '"'^ ' ''^ ^ "-nti.swii.in;;; *,.>' *- ^^--^O; '.. .hares ni Soverei^^n IJank of Canada U K.ul s.u .-0,000; he owes ('has. J}. Tv:u..k §325. 10, on aeet on jvh>ch U.ere .s mte.vst due fron. Aug. 2; a note in i or ^ H G. Kennedy for .S,.I5.5() dated An- 3 at GO days 2. Bought of Chas. E. Meyer & Co. btll ;;f Aug. 2 t^,,, 5 15 n i>(), for hraneh store, .'il,87.-) "5 ' ' Bought Befrigerator for retail department for ca.sh i^GoOy. .Scales, ,^;).;.0, and Stationery, $3 10 Bought per che,iue Store Fittings for hraneh store, .-51)5 .•?(. '^'^'L;iK;;:l3^:^5"^"--" ^ ^- - --■ ^^ - ^^ '^-^^ Received the following Invoices: H. Packard .V Co., Aug. 30. 4 10, n'30. i^l.SSo 10 n. p. Kckardt .t Co., Aug. 30. 30 davs, suii, .33 Ca.sh .sales, retail ,K.partn,e„t, .s|05.1(,; branch st,.re, .^58 7-' Bece.ved cash for acceptavs \x'i ,. .ji-i. .\ -—..., >'-\^, ■) tons iiav, .jU Wheat, 6\o lbs. Butter. 210 lbs. Collee, 3 doz. Brooms, ■ii^'^!miMi^s^>^]ijm^^j^mi::A so i 7*"*,'- EVKUYDAV HOOK-KKKPIVU. Pui,l Rinuner, Gunn & Co. $350, on acvt , no,- che.me less (hscount to iimturity. ^ ^ f 'itcjue, |.. 30 .0. J^^; '^.l^^t^tr ^^ S;!o:i':;'S" •''■^""•^""•"^' ^231.22; Waneh store, 8119.16. .vcceptMl ,|,att at r. days d.-.-nvn l,y Ciias. E. Mf ver ct Co in then-own favor fur l,i|| of il„. 2nd, less 5 / ^ tash sale., retail deparlmenf, 8151.90; branch store, .«I1U8-' teold J. 1.. luchards, on aeet., 10 days, 200 busii. Wheat 70 l.ush Pease,^^9. bush. Oa.s, 10 tons' Hay, 3 bbis. Poi '')'di ''^o;i:'i.:;:;u'r '^'^^- ^- ^-'^^ '- -^-^ ^"^- - ?- Paid for rvpairs to branch store, Pi 9 .-)0 J^"* »"l-«, retail ^«Ch;s: E. Meyer .t Co. Net pioie<.(ls >4G1.!)0, placed to our credit. 1 1 iZIa r' ''''f ^'^P'"-''"^"^ ^163.45 ; branch store. 8123.75 ardttcr ^^"•^P*'"^^'^ °^ ^"g- » i-^ favor of H. P. Eck- Paid for insurance on branch store 1^%, on policy of $3,000. :-:71i:M ^^r^ EVERYDAY nOOK KEKPINO. 31 «olc] CIiJis. E ^Icyci- it Co., and sliippcd by thoir order to Jas. Wilson, London. 100 l)hls. Floiii-; ."^OQ Ihs. IJutter. We prepaid frcitiiit on ahove. 8:")2.15, per eliO(iiie. (Charge frei<'ht toClias. E. Meyenfc Co.) Sold Geo. A. Mitelicll & Co., on acet., from A. L. Davi.s & Co.'s con.signuient, 100 boxes Cliee.se, 70 lbs. eacli. Cash sales, retail department, $94.50 ; branch store, $187. 6."). Deposited 8"'00. 13. Sold E. M. Marljle & Co., 20 days, 30 boxes Cheese (fiom Davis' consignment), 1 -J bbls. Flour, ;"i00 lbs. Butter. Paid note of Aug. 3 in favor of Ed. B. Grossman it Co., witli interest from date of matui-ity. Received from L. W. Biownell a note at 60 days for bill of the 8th bearing interest at 6%. 14. Paid, per cl.jque, acceptance of the 8th in favor of Corli.ss, Coon it Co. Paid .salaries to date, SCf) ; driver's wages, $15; shoeing horses, §2.10. Each partner withdrew for private use $30. Cash .sales, retail department, $215.5.") ; bninch stores, $99.72. 15. Sold the remainder of Davis' consignment to Clias. K. Meyer & Co. on acct. Rendered account sales : Commission. 4.\%, .storage, IJc. per Iwx. Proceeds remitted by bank draft purchased w ith cheque. Issued ciieipie to Chas. E. Meyer iV Co. for acceptance of the 6th. Ca.sh sales, retail dej)artment, $188.72; branch store. $i:i4.56. i6. Received cheque from C. J. Bailey in full of acct. to date. By a tire in our wareiiouse our Mdse. was partially damaged. We receive $910 insui-ance. Drew a draft at 30 (hiys on Chas. E. Meyer & Co., in favor of Courtice Bro.s. Co., for $596.15. Ca.sh sales, bratich store, $110.82. Deposited Bailey's che(|ue and $.")00 cash. 17. Received half-yearly dividend of 4 _ on Sovereign Bank Stock. (Cr. dividend.) Sold Geo. F. Bas.sett 100 bbls. Flour, 500 bush. Wheat, 310 doz Eggs. Received in payment two noi-s at GO and 90 days for $325 eacli. The balance on account Cash sales, retail department, $112.10: brancli store, $133.19. 18. Received rent for House atid Lot, $35. Paid for repairs to deliverv waggon. $2.25. Branch store .sends in a note at 30 days received Sept. 17 from Cha.s. Donnelly for $92.15. Cash sales, reUiil department, $173.20; branch store, $192.58. niP ' -'- ,u.,^ 32 KVKRYDAY HOOK-KEEPINO. 20. Sold tli« following hills «.f ^M HviH-y l;, Tavlc.r, se. on furt., 30 d; 1. 21. nr/;';:;'.;;'s;',; '■•'■ '" ■• « * ^'- - " ^.y. »i...t fo^ "";:;;.;:' t '""""■ ''"'" "^""^ ^- '*"»«' '"■■ ■""» »« A«g. i?, .iti, l!i-...-«<.,l om- note „f Aug. 18 i„ fav,„- „f A. I. I),ui, A c„ l,v Cash siilcs, retnil cletiiirtnipnf «170kq. u i . *.« ""Tl p" s;;,:;, :j c,r'' '■■ '-" '•' -'• '° ^^'* ^^ i- w „, ''':Syvv:1;;l-;;r,;:t:*lr:;;!r;'' '' '^.'>*"''' ^'"'"-■■ wS"i„;';:;'v: -«'" """ - ^' •'• »••"-/'■"'■ «»uL':: C.tsl. .sales, retail department, 88,s.79; hraneh store, Sfi6 55 Accepte,! a draft at 10 davs drawn l.y Kinnner Gun„'(^ r ■ 1 .11.1 fie>-l,t l.dls to date per cli«|ue. .^7-' 15 NVni. Aslidowii withdrew, per chemie «!•?->• P \ t> i ^.^ ,^ -.1 H. c. White, 830, :,LJ:z:^^:;.''- ^- ^^'•^^'•' ^^o- ^^l^stJZiJIilrr^^"^^'^' l^ulroadour'^iare of net earn- n S n'p''rp'-r" tl"*-^"^^"^' ^^-»^»-^2; branch store, $125.70. ■ E,^-^s^mF'' f.*^'''"'^- ^'^'-•'•' 2+ "-"- 278 11.S., 310 do. ^:::^V•;tSd.^T"'^•'• '^- ^^'^^'^ ^ ^-'^ aicL^lLJ^ All _, .itt.Odajs, lessdiNconnt to maturity, for $89.00- a a^; ;;::r";" > t^^' "• ^- ^^'^-^^^ ^-- ^i-o^ winch the a;™ assumes, rlie balance on account Received cheque for Wm. Stephenson's acceptance of Aug. 24, 23. . .jpps^-';? EVERVDAY BOOK-KEEPING. 33 with interest, from date of maturity. The cheque was aejKisited. ^ Cash sales, retail .I,.,,artment, .^1 10.P2 ; b.amh store, .«92 73 2^. Bought a bill_ot Stationery from Coj.eiano, Chutterson .V- Co. fo- cash, i?l(). /.I. Paidforadvertisiiigformonth tothe " -Star Printin<' C. " S >3 15 l>revv at sigl.t on K. .M, Marhle A: Co., in lull ot'acrount and remitted to II. P. Eckardt k Co. on account ' Cash sales, retail .lepartnient, SHO-Tl' : hrancli store, )»119 85 Zi. J)eposite We accept their 30-day sight draft for .', the amount'; 'balance on acct. Cash sales, retail department, 8202.80 ; branch store, . of >Sept. 23 in favor of H. Packar.l .C- Co.. less discount to matur- ity ; tlic balance on acct. Paid drivers wages, 81.-); book-keeper's .salary 840 Clerk's .salary, 865; .stable rent, 810. Issued chc.iu "'or total in firms name. Cash s:des. retail department. 898.50; branch store, 8157.93 30. Rendered account sales of ^Feyer's consignment : Commission .)% ; storage, .3 cts. per ),bl. ; insurance, 81.25. Proceeds, less draft ot the 28th, to the cre.iit (.f jMever's account Paid rent, of store, J550, per che.jue ; rent of branch store, with cash, 825 ; gas bill, with cash, $3.15. 29. S4 KVEKTOAY nOOK-KEEPINO. Crodifc each partner for liis month's siliuy. (Vh .sales, retail .lepartinent, $282.70; l)randi store, .«!199 50 Deposited §9,000. Inveii/iirii's : Furniture ;>inl Fixtures, lUiow lO:^ off. Horse and Wagg.m a,ct. , '• 5/, " (last inventory' House and Lot ^^3 .-..j.^ „o *''•«« • •■ r.,0u>4 •."i Branch Store : i}'^^*": :^-«7 -'0 „. / rnniitur.' aii ^.agara (>ntr..l l!ailr„a.l o.OHO (»0 liauk Stock, per sliare I3U (K) Special Instkuction.s foi! Octoheu. 1. TTred. E. Ro])insou will now he admitted as a partner. Ka.h i.artner ^^■^h rece. ve uitei^st .it (I ^ on hi. investment and pay interest at (. / on withdrawals. The Net Loss or (!ain will l,e divi.Ied e.,ually Iho new partm-r will take charjie of the hooks and act as Otfice •Manager. He will receive a salary of g200 per month. 2. The (inn will act as the agont of Hedlev Shaw Millin- Co. For this they will receive a uniform commission of .5 ' .,n .sales. The firm makes 4 hrands of P^lour as follows (with price lists) • •'Pearl,' "Mika.lo," "Calla," "Bakers'," per bbl., '?.1 05 «!.3 70 •?3 75 .S3 SO 3 90 3 95 4 (HJ 4 05 4 10 4 15 4 20 4 ?.T 4 15 4 i?(t 4 25 4 .30 A special column will he kept in the Sales Book for sales of this Flour. In order to save some work the returns for "Cash S.des " from the retail department will now he made weeklv instead of daily The use ot the special colunui in the Cash J5ook for these .sales will he d.scmtinued, as wdl also the special column for hranch store sales Specia colu.nns for Interest and Discount dehits and credits will Ih> used along with tlie hank columns. The Mdse. Accent as such will he discontinued and hroken up into the following: (a) Purchases Account for all Mdse. hought and purchases returned, (h) Sales A.-count for all sales ami sales returned. The Aldse Discount Account will he continued under the liea.lin-rs of (a) Discount on Purchases and (h) Discount on Sales. The same hooks will he used and the same n>etliod will he followed as before. J he pupils are urged to rely upon themselves and he inde- pendent of the teacher. Make out the usual statements, and close tlie Ledger. KVEUVDAV HOOK KKKPlNf; 3fi BUSINESS MEMORANDA. Oct. 1. Frwl. E. HoljiiiNon icivi-sts oisli i?10,500. 'I'liis wns (Icposiied at »)iicc. <'liiis. A. Parker a<,'r<'(\s to t (ike u\cr the linitidi Store, lie huys the >[(i.s(>. and Filtiiius at Iiivfiitory luiccs. Tlid amount is (.Jiarged to his partner account. (Ili.s salaiy now cease?,.) Koiijiht (if Clia-s. E. Meyer it Co. IMdse. as per invoice, 83.27.").H5. We paid foi J,, less 5^ discount, per clie(|ue. Shippful L. L. P.rown, Toronto, for salt on coniniission, 2,000 ih.s. liutter, 1,500 doz. Eggs. We prepay freight, ,$39. ")l', per clie(|ue. Sold C. J. Bailey, on acct., 60 days, I'.' doz. Brooms, "i.s^ lbs. Ham, 196 lbs. Bacon, 36 l)l)ls, Floiir. Drew on (!. A. Mitchell i»L- <"o., at 3 days, on acct., SI '25. 2. The following sales of " Hwlley-Shaw " Flour aie reported: H. P. Kckardt il' Co., on acct., 10 days, 'j:5 1,1,1s. '■ p,.iirl " ITiO l>l)l.s. "Calla," 100 l,'.,ls. '-Mikad.). ' C. <;. Turner, Windsor, draft at 30 davs, 100 1,1.1s. "Bakers'," 50 1.1,1s. "Pearl," 25 hl.ls. "Calla." Bought of Stevens .C- Ilepner, Port Elgin, an invoice (,f Bro(,ms. $D(S'J.r.O, which they siiip per our order to A. ]>. Hampton, '^Htawa, for sale on commi.ssion. They charge freight, $19.70, to our account. Cash .sales " Hedley-Shaw " Flour, $215.20. Cash sales, retail department, $2S3.75. 4. Received from Geo. .Mitchell it LV... to balance acct., note at 90 days, on acct., f(.r S3l7.."i0. and a sight draft on Chas. E. Meyer & Co., which by their reipiest we charge to their account. Drew on C. H. Turner, Windsc.r, for bill of the 2nd as per terms of .sale. Received from Fa\. H. Keating, Buffalo, for sale on c<.mmission. 100 bbls. Sugar, averaging 298 lbs. per bbl., invoiced at 3| ct.~. per lb. AVe pay freight, $65.30, and duty. 20?^. Sold ('has B. Knox, 30 davs, or 10 davs less 3 ', '75 bbls. "Pearl," Flour, 50 bbls. "Mikad^." 50 bbls,""" Bakers'." 5. Drew the following drafts and left them at the Bank for collec- tion : — Henry Smith, for bill of Sept. 2S, at .'10 days sight; Robert Noble, for bill of Sept. 3, at sight. Note.— No entry is made until Bank report.s them paid. Make a memo, in account that such ilraft.s have hceu drawn, however. Sold J. E. McCarthy A- Co., terms cash, 350 lbs. ('(.(Tee. lo.l chests tea, 35 lbs. each, 512 lbs. Butter, 3 df.z. Brooms, 78 bush, potatoes. 36 EVKHYIMV BOOK-KEKI'INO. C.tll.t Mour ..0 l.bls. " AFika.lu." "O l.Ms. •' Ijak,.^' " P,u, I'".- d...,u.. n..,||,.v.S|.aw Millin. (■.,. ,„. .„,, , .,,, o^o. •'. .S>l,l {. II. I.ra.ll,.y.v So,, 30 1,1,1s. Sugu,-, 8,y40 jl.s lVu„, Koaf days winch wo disc .unt at ...,c« .t thl b.u.k. Pr ZuiX on "';;j'i:;:;'"iir'"''''' ''^ ^'^^''' ' ''-'^- ^^« '-•'•■ ^-tau^s at Our ,„v,se,.i p,..M,Wsas bocominK t.K, s,„al! we pu.cbase.J fro,,, Tl,os N.ban .Hto,;,.s NW 91 a,..l !..! St. Paul St. fo,- s|'> -.50 {vv Kav^e 1„,„ ,„ |,ay,no,,t ou,- property, No. 324 OntaHo St at .?4 000 a cl.eq,.o for .«2,500, a,.,l two ,.otes at CO a,„l 90 l/u- Mb .,Uon..st at / , . for ^l.-J.-iO eacl, : the balance l.y ,no,t< l?,;' vh,eb bears u.t..,vst at 5^ perannu,,,, p.val.l.. l.alf-voa h' "fev /. .Sold (has. K Meyer A- Co., on acrt., 2,, y,,, r^^Q „,^ g ^^ from Keating's con.siynnient. .""">,., ouyar Received account sales on shipn.ent to L L Urnsvu To,-onto M«f proee^Is of ^ ship.nent. d,, received 1,- bank ^ilinhie,,^ Receive,! cheq,.e fro,., Geo. A. Mitchell fo,- d.-aft of the 1st f)ct ^ C ^":7a'"' ''""" ' '^"- "" '^'•^^■' '' ^''^y^' - --'- of Accepte,! ,baft at 60 days .sight, d.awn by K. R. Keating in me^t ' '"^^'"- ''''''^"' ^"^"'- ^••"''' ^-t'"^- consign- The Bank reports draft on Henry S.nith accepted Oct thes.ght.Irafton Hobt. Noble as paid and proceeds r the hrm s cc^lit. (E.\. I"/.) i "=' i Drew on Chas. B. Knox at 'Jdays for bill of the 4th less 37 IS^?:?- '^''"■'' *" '^"' '^''' " ^'^' ^i-- - p^; • d; teceiverl f,.om C. Donnelly cash fur note of July 5, with interest 9. Chas K. Meyer & Co. report the Sugar purchased on the 7th as below g,.ade. We allow them a .-ebate of | cts. per lb Took to our own stock 25 bbls., 7,4:.0 lbs.. Sugar f,-om Keatin<.'s consignment at invoiced price. (Invoice book.) ^^'^^"'g^ V^Z^""'' ''"' "'''- ''' ^-''-^''-t, 90 bush. Oats, Paid driver's wages, $7.50; clerk's salarv, .?12. Each partner withdrew for private use, on account of salary, $30. ^ 7, and proceeds placed to voice. EVEBYDAY liOOK-KEKPIN(i. 37 1 Tha driv(3r reports 2 tons Ihiy and 25 hush. Outs taken fron. stock for UMe of horses. r'ash sales, retail department, for week, ^riS.'t.OI. 11. Sold .1. i:. McCarthy, on acct., 15 days, llie balance, 15 l.hls., 29.S ll)s. each, Sugar, from Keating 's ednsignmeni. Sold (Jeo. A. Mitchell i^l: Co.. on acct., ;»U days, fiO hbls. "Mikado" ^ Flour, af) l)hls. "Calla" Flour. Tho hank rejjorts l!ol)t. J). Nohle's note of Sept. 28 paid, with interesi. l'r..ceeds pliiced to our credit. Bought of Peoples' Coal Co., per checpie, 15 tons Coal at St).r)0 per ton. Sold C. J. Bailey for note at .SO days, 12 bhls. Pork, (iO l)l.ls Flour, 18 chests, 70 II )s. each. Tea, 28 boxes Cheese, 1,8.': 7 Ihs., 20 Hams, 247 lbs. We discounted the n..te at the bank and proceeds deposited Rendered K. II. Keating an account sales of Sugar received f)ct. 4 Commission, ;iV ; storage, .«J; insurunce, !?l.ositc(i. •que 1.'. I*. IS, M). L'O. I.'f.yivfd tlu' foll(,wirijr FiiV()i,<>s of .M. : Niitioiiiii Hisfnit Co., •;(» ,i,iy,, 4 if,^ !?i..t;i.'.s(). Corliss, Cooii .V ('.,., Oct. l;{, ,*» jo, n ;{(), !»!ts-_',r>(l. Wo issue el ,.s fur tl,.. aU.v,, bills, loss dis.ount.s.' liiid tnMi.'lit i.iils to dill.', )*I02.I5. I'l.-....,j *2.-> to tl.o .„vo,inf ot- Vvtiy C;.sl. ILk.!.-. a).'l.ifc K x,«m.8o ) ^\o pay Clm.s K. M.-y.-r .t Co. ti.e i.aian.o of Mil of O.t ], „, MIows: \\« tr,in>fVr to f|„'in hy sp.vml ,M,.l..rM.„„.„i c U unuTH , mft of !),.,, 4, ),.., ,]is.„.,,„t t,. „„il,uiiv; u So'.l.iv « nift on ilcnry iJ. Taylor f..r bill of S..pt. L>(); ,i Wn.ft ut 'ih days on . as. .Martin for .^L'.Tir.n; wc- i.., ..l...,,,.. for tlio balanoo .iuo, inolu.lini; tl,n ,iis,_„unt on Tavlor'. ami .Martin's s. r, tons H=iy, <0 bud.. Oats, .-, bbls. Pork, i.2 lbs. Han. Tssuo d.e,p,e to H. P. Kekardt .v Co. to balance ucct. to ,,.1 S lliey allow .". ofl'bill of the StI. Chas. A. Parker withdrew from the business 85,000. We d.'iv the sai,>c by d.e(|ue. '^ '' Cash sales, " JledieyShaw " Flour, $35:3.90. Sold Chas. B. Kn..x for note at 00 days, 50 bbls. " P.,arl " Flour ;)() bbls. •' P.akers." ' Received fr-.n. The McAllister Milling Co., of Peterbo.o', an invoice of A\ heat at 7 1 ots. per l,ush , 4.500 bush., which th<.v purchased for us. We ren.it them a certifie,] cheque ( K.xd.ang;. i/J tor the amount, less 1 X discount. Thev charr^e '^i' com mission. ' . o -;;/ "*$:S5 70 ^'''"™'"''^' ^"■' H'"'"''*"". J'iJl "f Oct. 19, 3/10, n/60. . v'\'*%'^A..U^ KVm » .\V noOK KKKI'l««0. »9 Wo allow J. E. MiCfirlliv X- Cn. a n-halc .f 3 its. jvr II). on the Hut tor sold theiii on tlui .'iili iiint. 21. Pnif Ht-pf. 2!*, nn f..l!.(«M: A tl);ift lit 'JO days on < Ji'o. K. Mar-.|ijill ('..r i^:! I ■"' : a draft at 10 (lays Mil William .1. Tlionifi^on J'.«r Sl!t:l, ami a Imnk draft puiiliasi'd with «'a>h tor tli" bal.ino- ( KMlian^'o i . Mold h i>( our inti'fi'st in tin- Niagara (^•htral I'lli-ct lii' Hailwav for )!<'{,"jriU. PriM-ccds dfpo-iti'd. Hold K. M. Marl.l.' A- Co.. on luct , MO d.ivs, 110 1.1.1-. "Call.. ' Flour, 90 l.hls. " Hak.MsV 7.') I.l.ls. " l\:ul." •-"2. Paid fr.'i-lit on Wli.al piin-IiaM-.l tVoni 'I'li.. M.-.Mli,i,.r Millin- Co., !?7-Mr). \V.' , ship til.' \\'li.-at to KhmI K. I!,ir,.ii, i'.utV.ilo, I.. 1m) sold on fonnnission ft.r iii. W« invoice it at 78 tis. ji< i ltu>h. and prepay freight, #.'?1.7^. IJought per cheijue 2"» shares Susereign Uank Stock at. 81 10 per share, lleceiveil fn.ni 0. J. llailey e.isli lo l.,d.in<'e l.ill of Hept 24. 2.'?. Received the following Invoices of .M.l-.-.: Courtic I'.L.s. (',,., Oct. 21, .S 10, n »'.(.), .^l.t'.fi.'J.To. \V. A. (iritliths it Co.. Oct. 22, 5 1.% n 30, ."-833.2'.. Paid freight <.n th" al...ve l.ills. ,«51!t.2.-.. Kei:ei\ed .*2oO fr<.in Samuel K. I»avis, on ,icct., less .1 . (liefer similar «'ntry < >ct. 2' . i Received cash from lleiny Smith for l.ill ..f the 9th, less 3' dis- eoinit. Paid driver's wages, !*7..">0, and clerk's salar}', !^12. Cash sales, r« tail department, .'-'r 1.'>..'~13. " Hedley Shaw" l-'L.ur, .'?3i:>.G0. 25. Drew at 30 d.iys on Kied K. I'.acon. P.nfral... for .si, 000. nn account of shipment, and left at tin' h.-iiik for colleiiion. ( Refer Oct. .">, ) Paid National Itiscuit Co. cash to i.alaiice a.'c.iuril. Accepted a draft ;it 30 days hv W. A. .1, Whithv. draft at 30 .lavs, 12 <-hests Tea, 834 lbs., 10 ho.xes Cheese, "to ll.s. each, 30S ll.s. ll;im, 112 U.s. Rac. 111. Issued che(]U« for $300 to Fe;irinan it Co. in part payment of l.ill of the 2Ulh. Note. — Allow for the S% iliscnm.t. Tlie face of the cheijue is 97^' of the ai.iouut Kearmiiii &, Co. must he tUl.ilfd for. Accepted draft at 3 days sight l.y Courtice Rr-os. Co. in their own favor for i of In voice of Oct. 23, less 3/„ discount. WJt.X 40 rVKRTDAV nOOKKREI'INO. 27. Sul.l Ur.l.i p Nol.Io. on ft,,f, 20 dnyK, .T/ 10 dny«. 30 Hot I .•.«....., .15 I.U.I. P„.,u.M.,, 1.-. ira,„s, I'lO lU, 20 IM.X..M (Wese, <0 II.H. «wli, t;0 l.l.ls. " IViiil " Flui.r. SnI.I |{, I|. Mm.ll..y A- Suti, ..n a.vt., I(J l,ls. " nak.'is ." A(;»-o.-.|iii« to Ids iiistriiotiuiis wi- .Iraw „n hjm tlif.,u«li tl..' Hank for | of the an.ounf at Khlays, less 5 /. The oalancti on account. ^^ W., all..w das. Martin a r..|,at.. of 1 a c.>nt p.-r II.. .,n the Ch.'e.se and >/ (,t ft cent p..r do/, on the K^gs .sold tlun. on the 12th 2». S..1.1 the folluNvinj,' hills: L. W. IJiowncll, <.n ucct., IJ .lay.s, 30(» hush. C.rn, 425 hush Wh.-.it. I 15 hush. Oats, lr> tons Hav. John 15. Hichards. on a. 0, and clei"k's .salary, $12. Cush sales, retail .Icpartment. $772.58. '• Heuley-Shaw" Flour, .V>><;}.72. l'p..n our re.iu..st H. Packard & Co. allow our acceptance ..f Sent -7 to stan.l 3 days. Kecuved from Chas. E. Meyer A Co., a hank draft foi- 1 of the invoice of the .'Wth. Th..y als., pay the fr.Mght an.l insinance. Settled our acceptance f.f y,>pt. 28 in favor of Court ice B.t.s. Co by giving a ch-.iue for .?400 and a new note at 10 days for the balance with interest at 6% included in its face. Charge commission owing hv Hedley-Shaw Milling Co. to their account. (Credit commission.) ■M). 31, J5-43i<>%- JBmL^ imTM- .-4i9*S KVRuvriAV lir)OKKKICPI?(rt, 11 Calculato tlio int.Ti-Nt ..vintf u, ami l.y vnvh pftrinir iiml mak.- .h.ur- rial .Mitrv to .uljust wifliuiit pavMnj; ilir.Miyl, ii,i,n'si iircnimi Cmlit Win. AHh.iown, 11. V. \Vliit«- .in.l V. S. KoImmhou ^siih iluu- Hulury lis |)iT ai{ri' , for lii.i .i.l.ts HiIIh ItoLiiviil.l... allow 3 c.irfnr l>ar«'|ini(l NiamiiB < Viitrnl Kliitric It. |{... ...... J^overeiK'n Hank Stock, !«l|'.»."» pti 4mif . ... Interest rt«ag<* piiyalile .■:? 7.H7.1 O'-' 4(N( (HI 2,f)ltl im I'.' 11'.' ' l'-'.i.'.'>ii 00 3,(NMI IHI 10 63 HpKf!.VI. iNsTUUCiiuN.S FOR NoVKMnEH. 1. Cha-s. A. Parker witlidniw.s from tlii' l.ii>iii..ss. 'riioMuli'iiu-nt i.s ffivpti in the HusinesH .Mtiiiuraii.la Tlio n'iniiiniiij; |)aiti,#is will tlit-n jHiy and receive from each oilier such ainoniils as will ni.ike their invest- nients equ.d. They will then share in the Ia-sscs and < iain- e,,uidly. Their salaries will remain as liet'.ir.>. 2. Speci.d attention will he paid this month to the haiidlin-,'*()f nutes and drafts. Special care must U* taken in reckoning,' all interest and discount iiinoniits that the exact niiinher af ,/,if^s is taken. Less attention will now he paiil to the Sale^ jwid Invoice IJouks. Special care inu-st he taken to properly record ail notes in the liill HtM)k when they are divjwjsed of. Special column- will he kept in .iie Cash ISooU for Interest, Dr. and Ci. ; Exoiiain;e, Dr.; Jjaiik, Dr. and Cr. 3. By a .special iiir,iiij,'enient with the P.ank they agree to discaint .ill draftsdrawn on our customers and to place the j.roceeds to (.urcredit. They wi'l charj^e a uniform mte of Exchange of l ; on all collecting and .liscouiiling they do for us. Char^'e ihis to Hank Charges or Collection and Kxchanue. They also charge ^% on all cheiiues, except from local customers, which aiedep«.sifed to our account. 4. The same ImkiUs will be used and the same methods followed as last month. When the pitting is complf " take off the Trial Balance, make out the usual statement.s and <_•!">-« the L»jd"er. 42 EVKRYDAY U<)OK-KREPI\r.. BUSINKS3 MEMORANDA. Nov. I. Chas. A Parkor with.haws fro.n the business with the cx>nsent of his fellow partners. In settlement he is given two notes at "( atd M,.h,vs for |2,500 each an.! a cheque to ha W The .ema.nu.y partners pay to an.l receive tVon, each other s . 'h arnounts us w.ll n.ake the.n e-jual partners, with the t al cam tal tl.e satne as after Chas. A. Parker withdrew ^ IteMcwed our acceptance of Oct. 26 in favor of Courtfce Bros ot Ins a«.ou„t, an,l accepting their draft at days fur he balance. We pay cash for 13 days' interest on nei d ' f • 2. Renewe.l our note of Sept. 27 in favor of H. pLk^rT^t •' , hv F^ymg cash .... 00 and giving tl,en. a new note at days fo^r the balance, with interest included in its face ^ bold W. A. (iritHths »t Vo, d.-aft 15 ^\,^y^ L^^ .,0/ .^ , , , "Pearl" Fl<,ur, 75 bl.ls. " Mika.Io." 30 b 5 ' ''Bakers'" " Drew at 20 days on E. M. Marble & Co., for 867(V-.; favor of omselves an.l transferred it to H. Packard & C... ^n ac'r by special endorsement. ' y ^'ZT^ %T\o'r v'" ''\ ^^^''^T ''' *'•« ^""^"=*^'" I"«titute B. nk for .*1,.)00. Proceeds placed to our credit. We leave as Credit " Bills Receivable ' ) Collatt^al Account ; " G A M tcU I t O n'"'*^ -T""'- ^"'''''^' P''^^^«'' •=• ourcredit. to matur tv P ^'7'","' "^^^* *'"'• *' '««''• ^'^°"»»t at 77 v{ n '": "'^' •^- Proceeds deposited. ° bold Wm. J. Thoni,.son, on acct., 30 davs, 15 bbls. Su^ar '^98 lbs each,^12 sacks of Coffee, 192 lbs. eacl,; 400 do. ^Lf^do^ 4. Received cash from (Jeo. F. Bassett for half his account and h. instructs us to draw on him at 10 davs for tl,. iX " We draft. " ' •'-'^'^•^^- J^eposited the bank T ." : 5 '■./•"• '^''-^'^^^ "f '"^i-yf Oct. 2;i. .Exchange, ?^) iscount of -.] ' o ' S/^-/ 5. Drew on Wm J. Tl 11 )m pson at todays for bill of the 3rd, and left It at the Bank for collection. (Refer Oct. 5.) .- % ^ te'M. EVEKTDAY BOOK-KLEPINfi. 48 Paul Hedley-Sl.aw Milling Co., on ao.t., per che.,ue, i«750 Recent a letter fn„„ L. C. Lookwood statinj; .l.,,! ulu- .Intft ha,l l)een (hshonorec tl.rou.h an error a.ul .;.c.i..sin. eh u e t,' amount of the Inll. We deposited the dum,,. " ' Received cash, $500, on acct , fron. Chas. E. .Mever .{■ V<, Paid drivers wages, a7.;)0; lierk's salarv, S|-' horser'' ''*'^'""'' ^^ ^"'''- ^'''' '""' ■ '""' ^^'■^-^' ^'^'^"" *■'"• "^« "' Cas}i .sales, retail department, 8703.29 " Hediey-Shaw " Flour, 8219.30. 8. The Bank reports that our draft of the .^th ,.„ Wm. J Thompson IS accepted and that the net proceeds have I.e.... cedil edu!::" '^!::^ 't^'E:;^,^^ '''' '''- ^-^ ''"-' '" ^'-^ ^^"^ ^^-^^ 8old C. H. Tu.ner for cash, less 2%, 12 bbls. Suga.-, 297 lbs each ne^ 40 cases Eggs, 7.-. doz. each, 13 sacks Coffee,' 1,SS lbs. eS,.' 9. Tl.e Ba..k reports Henry Smiths d.aft of Oct. 7 as paid a..d pro- ceeds deposited. (C,-. Rank CoIIate.al Account.) ^ ^ The Bank charges draft of Nov. 6 in favor of Rin.n.er, Gunn & Co. to our account. Sold Chas. B. Knox, o% 10 days, on acct, 30 ,lavs. 1 carload 18 tons. Hay, 1 carloa.l, 912 bush., ( 'ats, 1.% busli Potatoes 'if. ;?rdi::r "^ ^^'" ^^^^^^ '^ "-^^ - - - ^^^^^ -^vantage ^^' '^'of Itf 28 ^" W 'V' '^'" .^^'f'" '/'^^ dishononxl hi. acceptance ot Oct. 28. \\e charge the d.-aft back to his p,..vs,.nal account a..d d.-aw on 1.™ at sight for tl.e face of ti,e .l.-aft. We It at the bank for collection. D.jw on Cha.>. B. Knox at 6 .lays for bill of the 9tl., le.ss 5"' « T.""'^*; J'*"^^ 't '-^t ^''« B'-^"k for c-ollecti.,„. SoldGeo. kMaivshall for cash, le.ss 2% an.I 3;/. lOObbls. .'Pearl" FI..U.-, 50 bbl.s. "Calla,- 50 bbls. "Bakers'." We freight for them, ?3 1. 1 5. 11. Received from Jas. Martin i^lOO cash on acct. Bought the following Invoices of .Mdse. • H. Packard & Co., Nov. !', f./lO, n .^0. <^1 •>52 72 Couil.ce Bros. Co., Nov. 9, 5/15, n/30, |;812.00 prepay 44 1 EVEHYDAY H0OK-KEEPIN(J. Paid freight on tlie alKJve, S.S3.92. Duty 20% on Cou.-.iie Bros. Co. s Invoice. Cash sales, " Hedley-Shaw " Flour, 8192.60. Receive.! a cheque from (Jeo E. Marshall for balance of l.iH of Oct. 14. We deposit tlic cheque. Receiv(,d cash from Sam. L. Davis to balance his account. Sold Geo. F Bassett, on ace t., 30 days, .-,0 bbls. "Pearl" Flour, 12 bbls. Sugar 297 lbs. each, net, li bbls. Pork, 10 half chests lea, 35 lbs. each, 4fr» lbs. Cheese, 310 lbs. Butter ,., J, '^"""^ i-eports draft on Clias. B. Kno.x accepted kov 10 l.J. Ihe Bank reports that Ja.s. Martin has paid the sight draft drawn on the 10th inst. They cK-dit us for the proceeds. Drew at sight on L. W. Brownell in favor of ourselves and endorsed it to Courtice Bros. Co. U. retire their note of O-t 31 Paid driver's wages, .«7.50; clerk's .salary, !gl2. Each partner withdrew on account of salary, $2!). Cash .sales, retail department, .$812.70. 15. L. W. Brownell paid m.te of Sept. 13, with interest due toank John King's draft of Oct. 2, aiul had pro- ceeds deposited. Paid driver's wages, .«7.50 ; clerk's salary, $12. Each partner withdrew, on acct. of salary, $15 per checpie. Cash sale.s, retail department, $618.53; " Hedley-Shaw ' Flour $292.70. Paid for repairs to stores, $19.76, per cheque to Begg & Son Retire our note of Sept 20 in favor of A. L. Davis & Co., by giv- ing che.iue for l of the face of tlic note and accepting their draft at 1") days for the balance, with interest added, add Henry B. Tayh.r, (macct.. 65 bbls. "Pearl" Flour, S.W bush Wheat, 94 bush. Oats, 3 bbls. Mess Pork. Received invoice of ]\Idse. purchased from Courtice Bros Co $515.H0. Terms, 30 days. ' '' 23. Received from ('has. E. Meyer & Co. a cheque for $900, on acct of bill of the 16th, less 3%. Issued cheque to Courtice Bros. Co., for bill of Nov. 11, less 5%. Sold Wm. Stephen.son, on acct., 30 days, 3 tubs Butter, 62 lbs! each, (•) cases of Eggs, 75 doz. each, \) Ijoxes of Cheese, 69 lbs each. 4 bl>ls. Sugar, 312-19, 317-20, 316-18, 313-17. 24. Received cash from J. E. McCarthy & Co. for bill of Oct. 11 with interest from Oct. 26 added. ' Sold L. W. Brf.wuell, .,i acct, 30 days, 10 doz. Brooms, ].') Hams 13 lbs. each, 3 bbls. Pork, 125 lbs. Bacon. Sold Vxeo. E. Marshall, on acct., 20 days, 20 bbls. "Pearl " Flour 25 l)bis. "Mika.io, ' .-{.^ bbls "Calk," 15 bbls. " Bakers'." We prepay the freight, $26.18. 22 JlhUS 46 EVEnVDAY BOOK-KEKPIVO. Received fn.,„ J„ha H. Riehunls a .•l„.,,„o for „„..I„|f „f his -count a.u,H note .t 30 dav, LeannJ .nte.-ost at G^f:" 5!: Received cash from Jas. Martin in full of acct. i-art ot ^.,.mIs purdiased from Court ice liros. Co. on Nov oo wppp 26 R H TV ;"t'"^- ^''« '■^•"'•" ^'""" ^« tl.e value of ^sHf n"; r"'^ '' '^"" P'^ '"'• '•"' '^^ «^^- 27. with interest from recene 1 e balance in cash. (Bad debts.) We at once ston ff^t '"'T^-t ''''T' •""*''• ^•"' -•"•"^'J - -^- 97 F. I 1 . .,% '"*• *''""' ^^ '•''''^- "P-'.ul" Flour Oct''"' n ••"•/''■'■'"'i,^ * ?'■■ - I-yn.ent of"our note of ^iL , ^•'""■' ^''■■''- ^•- K""-^'-^ »"t« "f Oct •'() less SoS" '■'''"' ''''P^^rtment, 6782.90; " Hedley-Shaw " Flour, ^^' ^'li'iLC'nt'"'^'" ""^ '"''^^ "^ '''''• ^ ^" ^'^^■"'' °^ Thos. Nihan, less Deposued casli sales of tlie 27th, less 87') (Sold Samuel L. Davis for cheonp !*>«- 1 ' / i i . , » ».ush. Wheat, 20 to,. V^^^ib S:;' oSs'^"' ''''^'''''^' ''' on pT" '^/•Jfl"« to Ife,|l..y-sii.uv Afillinir Co., on acct ^62-1 mtcrarsJ.™"''' *'"' •"'■' ''«'" '"" •" ''»•«• *'»-2»i »""er /iiivntoiifls. Mdse . . . Furniture ana ■Fixt;;re8:allowi0% depreciation::. ^^'^^^ ^- Horse anil \\ airiidii „_. Expense (P'nel) .<<•» . t/. h. Hailniiil i)--n Sovereijr,, Hank Stock, Sl'.V, Jht share "' ' ' I'ersonal Accounts Keceivabie. 5 forVeserVe for uaa (tt;i>L8 Bills Keoeivable, 5%for rfserve for bad debts. ..... KV'tKVDAY HOOK KKEPING. 47 COMMERCIAL DIPLOMA EXAMINATION. REVIEW QUESTIONS. -BOOK-KEEPING. (1) I ow(' to-d.iy a note for .*t7"), ,mhI intciost due. S'J.'jO. Not Iteing able to pay in full I .settle tlio noto liy payiii^Lf cash, j«250, and renew at 60 day.s for tlie hahuice ) June 4. If. Kenneiiy gave liis note al tbree mo.s. to J. Ueattv for 8^50, witli intere.st at 7/], in payment of a hill of Mdse., on wliicli he is entitled to a discount of I . June 2!j. 15eatty transferred the ncjte, less discount at .">%, to Clias. E. Meyer & Co. on acct. July 29. ('has. E. Meyer it Co. transferred the note, le.ss di.scount at 6%, to J. Mar.'^hall in pavment of a note of theirs due the same day for 11,200. They piiy the balance in ca^h. Sept. 7. H. Kennedy jiaid the note, with interest, per checjue Give the Journal Entiies for ;ill p.irties. (4) Cha.s. Martin holds a nde against you for i^'JCiO, to run .3 mos., and bearing interest at 67^. When the note falls (lu(! you send him a cheque for -S.'iOO (Exchange, 17), a note that you hold against If. Ihirke, due in 10 days, for .*200, on which you allow .") oH', and ask him to draw on vou at .SO days for the balance, jjIus interest at f^'Y. (Jive your own and Martin's Journal ]']iitries (a> using the personal accounts, and (b) without using the personal accounts, (5) .Journalize the foiif)wing: (") Left notes, face value $1,200, at the l>ank ft)r collection. (6) The l>ank repi)rt'~ tluit .Si^OO of the aljove notes have l)een paid and ."^'iOO dishonored. ((■) l>i.sconnted my own note for .?l,r)00 at the Bank and gave as collateral security bills receiv;d)]e notes amounting to .$2,000. (d) The ISa'ik reports -SI, 200 of the notes mentioned in {<•) as paid and ."l,200; Interest, Dr., $600; Machinery Cost. $13,000; Good.s on Hand i>ec. 31 this year, $30,000; Interest due on Bills Payable, $400 Allow t„r a possible loss of 10% on Accounts Receivable and 67 on Machinery. Allow partners 6% interest on capital invested. Allow Ash- down bl,500 and Paiker $1,800 on account of unpaid salary. Losses and Gams divided efjually. (7) From the f-Ilowing data make out the Trading Account, Profit and Loss Statement and Balance Sheet: «.-"o\n:"%^P'';;'"f*' ^'^ ^^'^-^^^^^> J^^^- Wallace (partner), Cr., $I/,2>3.04; J. Cochrane (partner*, Cr., $24,839.72; Ciias. Campbell (partner ,Cr., $11,987; Md.se., Dr., .$20,718.63; Cr. $18,169.10; Cash on Hand, $20,772.01 ; Bills Receivable, $2,4o8.60; Bills Payable, $788 70- Exi)ense, Dr., $1,112.87; Cr., $250; Furniture and Fixtures, $2r)3 50- Hou.se and Lot, $1.5,754..50; Sovereign Bank Stock, $5,0()2.50; Horse and 2on^-^n"'^''' f l'^6--5<^; I^^'»t, I>r., $131.2.'^; Interest and Discount, Dr., $JO.yO; Cr., $110.55; Discount to Customers, $27.47; Discounts on Purchas^es, $197.29; Commission, Cr., $1,.')31.8.^: Freight, Dr., $337.72; Stores No. 95 King St., Dr., .$2.'{, 130.31 ; Cr., .$2,782,52; Shipment to i\^ltj''!!':^Z'^'^'^^\'^^' ^''■•' •^1'0«2.62; Personal Accounts Receivable, $10,686.24; Personal Accounts Payable, $7,691. InventorxeH. Mdse . f 7,048 42 Kent Unpaid ... '3,33 75 Furniture and Fixtures, allow 5% off. . . ....... HouseandLot '.'.'.'.'.'".'... 10,000 00 Hank iitock g ,H^ 0^, Horse amMV-i^rgon 1,150 00 stores. King .St 2| 812 SO Shipment to J. Graham, part unsold J,,S89 33 Allow 5% off Personal Accounts Receivable for reserve for bad debts le Loss and Gain to be divided as follows: Ross and Wallace ^i equjilh Tl between thsm; Cochrane and Campbell the remaining | equally. each partner a salary of $500 for the year. (This is unpaid.) y Allow EVERYDAY BOOK-KEEPINO. 49 (8) From tlie following data make out (1) Tra(lin« At-count, (2) Profit and Ijoss Statement, and (3) Balance Sheet showing the state of the partners' accounts : \Vm. Ashdown's investment, $36,820.97; WitlKiniwak, $2JuU.0O ; Chas. Parker's Investnip..t, .«I0,410.96; Withdrawals, !?i,6l'0.f»0: F. l\uU- insoii's Investiiieiit, §15,4l'0.")9; Withdrawals, SI, 171. 01: Casli on Hiind $l,00r..28; in Bank, 81,406.31; Wages, .93,346.85; Ofhce Furniiurei $4,683.65; Bad Debts Beserve. Cr., $210.09; Merchandise Purchases,' $92,291.29; Sales, $71,503.41; Discount <.n Purchases, .'^1.850.73: Personal Accounts Keceiviible, $12,701.41; liills Iteceivahle, $6,309.40; Pcrsr.nal Accounts Payal.le, $7,296.15; Bills Payable, $2,."i05.65; Freight J nwai-ds $2,415.29; Salaries, $3,910.75; (Jeneral Expen.ses, $12,585.88. Inventories. 15% oflF Office Furniture for Deprceiatiou ; .T [ off Atc«>uiits Rtceiv- ableaiul Hilla Heceiva)»le; 1.5% Net (J.iiu Reserved for Had Debts. Mdse. ou Han.l, .?:}8,740. 1.5. Net Gain divided as follows: ^',,, )\, j, respectively. (9) Rule a special form of Cash Book with special columns for Bank, Dr. and Cr. ; Cash Discounts, Dr. and Cr ; Inter t'sl iind Discount. Dr. and Cr. ; Cash Sales and Sundries; then eniei the following transactions, do.se the C. 1). and bring the balances below the rulin>'. Jan. I. Jas. Parker l)egan business with c;ish in .sate, $3.")0, and on deposit in Collegiate Institute I'.ank, .^l, 128.92. 2. Received from Jno. King cash, in payment of his account of $425, less discount .0;/ . Paid rent, $50, per clieijue. Paid note due to-d.-iy per che(|ue, $210. 15. Withdrew for private use per cheque, ">!26. Casu jales, $110.90. 3. Paid per cheque our account of $500 in favor of H. Kennedy, less 4%. Paid note due Feb. 5; face, $352 10, less discount at 6/;, Received from Jas. Martin cash, in p.iyment of his account of $400, less 4°/. Deposited $125. Ca.sh sales, $92.75. 4. Received from J. Marshall his cheque for note due to-8ite(l ca«h snlPS of tlio Hid und 4tli. DiscoiiiittHi ppp clieotie our note for $ryOO of Dec. 12, at GO duys, in f.ivor of J»vi. Itoss. The note In-ars interest at 7%. Kate of discount, 6%. I'aid insurance, 816.50. Casli salfs, .f J2 I '.». • ;. I.tou{,difc Mdse. of H. Packard .k Co. for 1(1,212.15; we issue cli»M|ue for the same, less 5/. Paid driver's wages, ^7.50. Cash salt's, 1*52. 10. (10) Enter the followinj^ transactions in Cash IJook, keeping special joluiniis for Kaiik Account. July y. Cash on hand, .*57.25; in Pank, $386.40. Paid Wni. Join's per chei|iie, !?'it;. Received from .Fas. Brown, on acct., chetjue for $50. Received from R. King cash, .*;}7.25, for goods .sold him on the 3rd, less 57 discount. Paid coal hill, $15; po.stage, $.?,-and advertising, $5, in cash. Depositetl Prown's chets are at once deposited and all payments are made by chetfue. Clo.se out the Cash Ronk. Indicate other special columns. (12) H. Packard A' Co. Ijought an invoice of goods in England amount- ing to .4'.'<72 lOs. Gd. The goods are subject t(» a duty of ','>'i , which they pay in cash (less 33?,% on account of preferential tarifl'). Tliey sell the goods to Jas. King, Txmdon (Ont.), at an advance of ."<.") ' over the total cost. In 10 days King remits a cheque for the go'ids, less [} . This was deposited, less A / exchange. H. Packard & Co. remit a bank draft, pur- chased per cheque, for the goods, less a discount of 3 . Tliev jiay bank charges, |%. Give all of H. Packard it Co.'s entries as they occur. (l;<) Explain clearly the difference between Single and Double Entry. How would you change your books from Single to Double Entry aiid vice vprxii ? (14) My books have been kept by Single Entry anir Ixjokn hy Dnulil.! Entry anfl wish to fliimKe lli.-m i., Siii;,'l(. Kiitry. Mak.' t\m Mcci'ssurv ciitiy to «lo 8o from tins following,' fjau. Ciisli in JJunk, .*l,C(tLM."» ; (i.MMls on Hand. .«.»,( lOO ; H-M.k J).l)tH Hweivahle, !?l.(il9.:{0; Bo,,k D.-hts P/ival.l.-, 1? 1,408.4(5; IJills I\val»l.«, .*G, K)7.l;J; and oacli piiiln.T lias i!"l, •_'(»() to lli« Credit of his account. Explain fully huw you would uiak*- th« change. (HI) Enter the f()llowing hy Single Entry : Aug. 3. J. Clark and V\'. English each invest $3,000 in business. (JainH and losses are to he divided eijually. They deposited the amount invested, less .*'200. 4. Bought of a Fowler .t Co., 200 hhls. Pork atf^KJ.rxt per 1, hi. Paid on account chopie, .* 1,000, a note at 15 days for ««1,(J00 and the halance on aec(junt. 6. Bought for Ja.s. I'.lack it Won 225 hhls. Pork at i?10.40 per hhl. Gave in payment a checpie for >!950 and the hiilance on account. 8. Sold Jas. Martin 1 15 hhls. Pork at 620 j.er hhl. deceived cash, •*UO(i, a note at 10 days for .«1,00h. The halance on account. 9. Sold Chas. Gniy 80 hhls. Pork at $l'0.4(» j)er hhl. Pectivod in part payment cash, .*800, a note at 20 days for 83f»0 and the balance on account. 10. Di.scounted all notes on hand at the Bank. Discount, J?9.15. Proceeds deposited. 12,- Sold VV. Robertson 25 hhls. Pork at .«22 per hhl. Received 8300 cash on account of same. 14. Soldo. D(mnelly 110 hhls. Pork at .S21 per hbl. Re.eived in paj'ment a note at 50 days. 15. Make a statement of Assets and Liabilities, valuing the Pork on hand at i%16 per hbl. Close the Partners' Accounts. IG. Change the l)ooks from Single to Double Entry in such a way that the same Ledger may be used. Then make the following entries by D( ' "Mtry: 17. Sold the Pol . on li.inu at 820 per bhl., cash. Rect ived ca.sh for all accounts owing. Paid per cluMpie all accounts owing others. Discouni<;d all note.s on hand, less 83.50 dscount Paid per cheque dl notes outstanding. Discount, 81.90. Deposit all cash on 1 and. Issue cheques to each partner for their share of the business. (17) A and B entered into partnership (»n Jan. 1, 1890. A invested $20,000 and B 830,()00. The gains and losses were to he divided equally. Each partner was to receive 6% interest on his investment and pay the same rate on all withdrawals. A drew as follow s : March 3, 8500 ; Aug. 9, 8400; Sept. 6. 8450; Dec. 10, 8300. B drew as folh.ws: .March 9, 8240; Aug. 1 5, 8300; Nov. 20. 8500. What was each partner's share of the net loss or gain and each one's net capital at the close of the year if the books stand as follows: Cash, $7,200; Bills Receivable, 03 KVKKYDAV nOOK-KKKPINO. |It,800; Persoiiiil Accounts Ufceiviihle, ISO.'iOO; Hills Payiililc, !a4,000: Accuiils Payahlo, )?J0,()00; M.U... ..n liiiti H \villn|iew ):<7.')0. At tlu« enil of tlio year tlio net gain 18 ^'lUO. Find the present net worth of each. (I!') X, Y ami Z aro p.irtiiers with respeetive investments of ?<,000, $2,U(K)nnd SI.OOO. Tliey share ].>sses and yains «.|U.illy. At this time tliey admit A as a partner on his investini' .*:',()0(), for whicli lie is to get a J interest in the net asMis of the business, and is t<. slmi«> e«|iialiy in the losses and gains. Make the necessary Journal Kniry and show how each partner's in vestment now stands. (20) A, Band (.' are partiie s umler agreement to siiare efpially in losses and gains and to allow ») interest on investments and pay 6 ' oti withdrawals. On J.m. 1 A investe.l !«l,r)00 ami <>n Aug. 1 withdrew J200. On Jan. 1 11 invested #800 and on Oct. 1 i«!)00. He withdrew 1100 on Aug. I. On Jan. 1 t.' invested 81,200 and June 1 .«600. He witlidrew .^fiOO on Sept. 1 The net gain for the year is ^1,200, after finding which the interest is adjusted., What is the present worth of each partner at the end of tin; year I (21) F Btarts (i in a Hiancli Store with gixxls. $2,100; Cajh, $50; Notes Receivable, $!:{0; Personal Ac(-ounts Heceivahle, .«:U0; Notes Payable, ;$620; Kent of Store is to he .*(iO per yar; Clerk's Salary, ,*;{()0 per year. At the end of tiie year F examines the business and finds a.s follows: Goods on hand, )?I,HOO; Purchases. i?4,.'>(lO; Sales, .«6,a00; Expenses paid, $72 ; Rent paid, %!.-)0 ; Salary paid, ^lTjO; Notes in safe, ?300; Notes Payable, Outstanding, iSTfiO; Persona! A counts Receivable, $f<40; Personal Accounts Payable, i?l20; 1. rest Received, $'AG; for running a P..st OlHce, .¥180; for otlu'r serv ., !?2}; Cash paid to F, $:100. Find (I) the Cash on Hand, (2) the * ss or (Jain, all.jwing 10% off Bills Receivable and Accounts Receivab. for bad debts, and (3) the Present Net Worth. (22) A staits B in a branch store with goods, |1,050; Cash, $50, ind others notes on hand, ^G"). The Rent is to Im !?.")0 per year and B's ,.dary $25 per month. At the end of the year the books show the following: Goods on hand, $1)00 ; Purchases, $2,250; Sales, $;j,ir)0; Ex {senses paid, $40; Rent paid ir full; Bills Receivable, on hand, $150; Bills Payable, out, $375; Personal Accounts Receivable, $420; Accounts Payable, $80, A has -"ceived $150 from the business. There is no record of B's .o.alary havinj, °en paid. Supposing it is paid in full how does the business stand ? Give complete statements. (23) A father places his son in charge of a hn.siness with the followin" Resources: Mdse. on Han.'., $1,750; Cash on Hand, $50, and Accounts Receivable, $300. The rent of the store is $7 per month and the son is f:VKItVI»AV liOOK-KKt PINO. 59 allowed tt nalary f.f l?r,0 p,.,. ,n„ntl,. ,\t tl... .mi.I .,f ir, n„mtl.H tJic WM.ks Htund «s follow : M.lsiv iM.iiglit, ?r.,'.»UO ; Snl«>s, !*7.;tf>iiH.'.s puid. Si-JO(» ; A.-ronnis l;.M-..iv..l.l.. |47fl; Jlills U.-rei v.il. !..,>!•_• I -); Account-< I'uyul.l.., stMt ; C'a>li paid to tl,.- fatliiT, *;K)(». Find the nisli on liaii.l, flu- profit or lo-s imd tin- pn-soiit at4itP of llio hnsincsM (Mdsc on Hand, .*■.'.. 'it hi.) (24) Kxplain fully the ni<>tli,' the I^dp-r. NVhv aiv tli.-v l..MU-l,t U'low the ruling wh.-n cloMng the L.'.lg.T, and why aio 1o.sm'h anv payinj; into the business ,«2,0(H» cash. Y<.ur present cajiiiid is lhl,8t'0. Give the Journal Kntry to adjust. (b) A and 15 are equHl j>artners. H was erroneously charvfed with 8.')0 that he had spent on the hu-iness of the (inn. Give the Journal Entry to adjust, using the partner accounts only. (27) Give cross-entries to correct the frdlow ing mistakes : (a) You paid a note of 8;?ftO and interest due 81«. By mistake you debited liills IJeceivahle lor the whole amount (*) By agreement you prepay for Jno. Jones fieight on all gfKxls purcha.sed from you. |5y misl.ike one item for .*2.') was pas.sed through the freight account instead of Jones' account. (28) Explain how the following mistakes would atiect (I) the Protit or IjtSH and (2) the IJalance Hheet: (n) The mistakes referred to in Questif»n 27. (b) A cash .sale of .«I00 was posted to a personal account instead of to the mdse. account. (c) A sum of .«3() p,iid for freight was posted to the debit side of a personal account. (20) How would you jjrovide for the following in making up you yearly statements : ('/) Depreciation of machinery, plant, fi.xtures, etc. ('*) Wages unpaid, (c) Interest accrued. (if) Reserve for bad o'- doubtful debts. {'') All other inventories. (30) Jas. King of Toronto owes vou .«.')00, !ito ,«;?r)(i, ,iue in 30 days from date. How can you settle y<.ur debt to U. P. Eekardt A- Co. by drawing cm Kint'? Explain fully and give all the neces,sary Journal Entries in you.- own books to adjust the matter. 04 KVKRYDAT IIOOK-KEi PING. OOMFI3RCIAL TRANSACTIONS AND BUSINESS FORMS. (I) , >i4iii •• Hill r "Sidlulc (if Liinilatiiins ' How iimy it lie revivti' ? (. iliiin liow it atfeots : ., I... I, ^'•11 ",'ii>;e — UeyintorHl an..l,t. lissory Note. Noto, Partn Tsliijt? Rxjilniu fully (witli tluMr liahilities) the /, (3) ^Vll;.. iliflfui 11 kit, f par'' j'lnni ! How II1H\' li, |Mlllll('l>llil> 1h! l|iHM4»l\('li '( to witliiiniw friiiii a i'lvin fxiilujik wliut Mt»'|iH I rig HO in on Iff to protect liiinsclf IVutu all futuiv (4) : he h! li.'ihili ; . (5) I \ plain h , givon in tlic I'.ills df Exclumj^t! Aft. ' / Ko'" , •.. jN iiijl; a noto for iioti paynifiit. !i) For ol)i lining i)ayniPnt of a nott' l<»wt hetort- niatuiity. (6) What do you iimifrstand hy a negotial)ln instriunenl ? Wliat are tli«'ir Uses and advanta;;es/ (five an fxainph; of at icust 6 ditlV-rt ni kind^. (7) Dffint! puili of tli(' f ways in which a deht may he settled l>etween two or more persons. When might each he used and wh\ ? (10) Wliat is a '• material alteration" to a Bill of K.xchange ? What effect has it upon tiie hill ? What exceptions are there to this ( (11) Explain fully the terms •■Holder in due Course" and "Holder for Value." (12) What is an " AccomnKKlation Note"? An '• .AccommcKlation Draft" ( C!i\e an example of each, marking the acconnnodated party. (l.<) What do you understand hy the word " F.ndoisemcnt " ? Name, with the effect of each, all the different kinds of endorsements, least 1-J.) (14) Kxplain the following expressions: (o) Payment in due course. (//) Discharge of a hiil or note. ('•) Dishonf»r of a note or draft. (d) Valuable consideration of a bill. (Give at EVKRYDAV HOOK KKKPIffO. »6 NVhidi jMirty to I. (1ft) (/i) Wlittt in im|)t>t it { (/<) Nuiiif tliiMiirt'»ni-iii kiii, with the I'ffrct of eneh. (16) (»n .Full. 16 ChiiM. K. Mcyi-r tb Co. |.utrhiiM«' lui iiivoii-e uf Mdno. frniii t' Hros. t' the liuoicc ((jiving ♦» itfins). I»urinj^ tin' inoiitli tlicy pin. iiusc :\ othfr liiiln from th*' ^tniif tiriii, Hiiil on .Fun, •_'."> nuun jj<»»(|h Io thf vnhit' of )«i'J' 'tO. Write the CitHlit Nftlo. On .Fun. 31 Cuurticn Jhos. *'<». it'iidrr it s!!iit»iniMi» of acronnt. Wfnt«» it with tho notii»> tlmt thts .'i Write the Hraft. Smith at once discounts the draft at 7 and ilep.isits the net proceeds. Write the Deposit Slip. (jtive in each case the correct, anioiints. (19i Toronto, July 1. Cli.is. Trotter received from S Richards, of (Salt, to l»e sold on commission, .^OO l)hlH. Flour, invoiced at *.'l.H5 per hhl. lie iwiid drayage charges .*'Jl.l.'f. July 2. He sold for cash 150 hlils. at i*!.--''' per l.lil. 4. Sol.l for note at .H(i days 100 hhN. ,it !S4..'5.'> per hhl. r>. Sold the halance, on acct., to Ja- .M.utiit at .*4. JO per I'hl. 6 Heiid'fe'l an Account. Sales, Commission, .'> ; Storage, 2ctv. per hill.: Insurance. *2.-0; Pro.eed- nmitled hy Hank brafton the Hank of Toronto. Writ • the 1; tik Draft. Make out the Account Sah's. Write tin lirx.JT.- of Hhipment, supposing S. l{ichar(|s prepaid the freight. .^.'?.'^(». (20) Prepare a Time and Wages Hegistei for the American Cereal Co for the two weeks ending .Aug. "JO, 1901' <'ive at least 1 1' names. (21) What are Day.s of Grace? How «lid tliey originate ! ITpfm what commercial jiajiers tire (hiys of grace allowed ( (22) (a) heluie a cheipie. (b) K.xplain its use and importance in the commercial world. (c) Explain fully what a -'C- ;se) Explain the following expressions: — (a) lUiying on a margin. (/>) Balance of trade. (c) Limited Liability Company. (d) Presentment for payment. (e) Innocent holder for value. ( /) Dischfirge of Endorsers. (24) If a note is endorsed in "blank" may you change the endorsement to " endorsement in full " 1 Why ] (25) If you are the payee of a cheque and your name is wrongly spelled, may you correct it? What will the bank probably recpiire you to dol (20) Ave the words "value received " necessary in a Bill of Exchange? Explain your answer. (27) On Oct. 30 Jas. Robertson gave R. King his note at 3 months, negotiable by endorsement. Write tlie note, give the due date, and show the various wa3's in which the note might be endorsed. Name each way and explain tlie liability of the endorser. (2t!) Write the following business forms : — (ft) An Order. (b) Due Bill. ic) I. O. U. (d) Receipt on Account. (e) Receij)t for Rent. (/) Cliattel Note. (ff) Note by one who caimot write. (A) Deposit Receipt. ( {) Invoice ol' Shipment. (j) Account Sales. (k) Deposit Slip. (/) "Marked Cheque." (m) Statement of Account. (it) Bill of leading. (29) Write a 30-da\' accommodation note by Jas. Gray in your favor, which when discounted will produce $84.75, and which will bear interest at 8% until paid. (30) J.as. (lardiner of St. Catharines purchases from Jno. Marshall of Liverpool, England: 1,000 Pen Nibs at Is. 4d. per 100; 20 Reams Letter Paper, 9d. per quire; 50 Books, Assorted, Is. 6d. each. (a) Write the Invoice (h) Draw a Bill of Exchange (Set of 3), at 30 days on H. Keanedy of Liverpool, for the amount of the invoice. (c) In what other ways might the debt have been settled ? BVERYDAV nOOK-KEEPINQ. 67 REVIEW SET. Enter the fillowing transactions, using the Journal, Cash, Sales, Tuvoioe and Bill Baring interest at 6/ ; a note in favor of A.Stevenson, . 4. Bought of aicAllister A- Co , Ualt, on acct., an Invoice of IMdse., 8950.50. Deposited 81. -.'00. 5. Paid rent per che(|ue, 85('. 7. Sc' 1 the following bills ol" Mdse. : L. W. Brownell & Co., Niagara Falls, on acct., 30 days, 600 bush. Wheat. 100 bbls. Flour. G. Bassett, Bridgeport, on acct., 12 boxes Cheese, 70 lbs each, 10 bbls. Pork. 9. Gave Jas. Martin a note at 30 days, with interest at 7%, in full of acct. 10. Received cash from Wm. Pringle for note, with interest, due to-day. Proceeds ileposited. 12. Bought of H. P. Eckardt A- Co., Toronto, for note at 60 days, Mdse. as per Invoice, .81,575.90. 13. Paid McAllister & Co.. on acct., 8500. per cheque. ( K.xchange. i/'.) 14. Paid per cheque note of Jan. 10, with interest, in favor of J. Henderson. 16. Drew on L W Brownell & Co. at 30 days for 1 of bill of the 7th. The draft is accepted. 17. Discounted per che