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Sel 
 
BOOK-KEEPING 
 
 MADE EASY, 
 
 OR 
 
 A PRACTICAL AND PROGRESSIVE METHOD 
 
 OF 
 
 BOOK-KEEPING 
 
 KOk 
 
 Self-Instruction, Common Schools, 
 
 High Schools 
 
 AND 
 
 COMMERCIAL COLLEGES 
 
 By 
 
 The Brothers of the Sacred Heart. 
 
 ^ 
 
 C. O. BEAUCHEMIN & SON. 
 Stationers and Printers, 
 
 MONTREAL. 
 
 181)6. 
 
/WF5436 
 
 B7 
 
 Entered according to Act of Parliament of Canada, in the 
 year One thousand eight Imndred and ninety-five, by 
 The Brothers of the Sacred Heart of Arthabaska- 
 VJLLE, P.Q., in the oftic«> of the Minister of Agriculture. 
 
PRBFACK. 
 
 THIC prominent positions wliich many of our graduates occupy in the 
 different banks and firms in the Dominion have so convinced the 
 patrons of the Arthabaskaville Commercial College that the course 
 of studies pursued therein is a thoroughly practical one, that many 
 have repeatedly asked us to publish a method of Book- Keeping. In comply- 
 ing with the request, we entertain the hope that our work will prove useful 
 to those who, like ourselves, are engaged in the education of youth. 
 
 The method which wc offer is the result of many years' labor in the 
 class room. The different sets have been taught at the Arthabaskaville 
 College, and we arc certain that the method is graded, practical, and pro- 
 gressive. 
 
 In order to assist the pupil as much as possible, we have explained 
 every transaction in the book. The explanations are short and clear, and 
 within the comprehension of all. Difficult transactions, especially those in- 
 volving Interest, Discount and Drafts, are explained at length, as will be 
 seen by referring to sets III and IV. 
 
 The plan of the work will, wc believe, commend itself. ICvery set is 
 divided into two parts. In the first part the subjects introduced and the Journal 
 entry of every transaction in the Day Book are explained. Our method is 
 to have the pupil study these explanations, so that he, himself, will be able 
 to give the reason why an item is debited or credited. Once the first part 
 of the set is understood, the pupil is required to make the Practice Set, 
 and, as much as possible, to rely upon his own men.;al resources for the pro- 
 per entries. As aids to test the correctness of hi., work, the Trial Balances 
 and Balance Accounts of the different Practice Sets are given. 
 
 Especial attention is called to the Banking Set. This set is complete, 
 and luUy illustrates how the banking business is conducted in the most pro- 
 minent banks of Canada and the United States. 
 
 The work is now presented to the students of our Commercial Colleges 
 and Academies, and that it will aid them in their earnest efforts to acquire 
 a thorough knowledge of the Science of keeping Accounts is the sincere 
 wish of 
 
 THB AUTHORS. 
 
 Commercial College of the Sacred Heart, 
 
 Arthabaskaville, P-Q-. Canada, 
 
 May 31, 1895. 
 

 JDoitl 
 of « ( 
 
 con»«i,« 
 
 J 
 In ten 
 
 1 
 tlie L( 
 
 1 
 
 book i 
 
 T 
 
 T 
 
 the sai 
 is oallc 
 
 A 
 
 giving 
 
 Ti 
 when ti 
 
 A 
 
 A 
 
 of goods 
 
 An 
 debit at 
 
DOUBLE ENTRY BOOKKEEPING. 
 
 BooK-KEEPiNO is tho art of recordinj,' businosa transactions. 
 
 There arc two distinct methods of recording business transactions : Single Kntri/ and 
 Donhle. Entri/. 
 
 In Single Entry accounts are kept with persons only, and the Ledger entry consists 
 of tt debit or a credit. 
 
 In Double Entry, accounts are kept witii persons and thing.s, and every Ladger entry 
 consists ot a debit and a credit. 
 
 Accounts are of two (2) kinds : — Reid and Imaginary. 
 
 Real Accounts ure those which show a resource or a liability. 
 
 Imaginary Accounts are those which represent an nliowancc made to us or by us for 
 Interest, Discount, Commission, Expense, Exchange, etc. 
 
 The principal books employed in Double Entry are the Day Book, the Journal, and 
 the Ledger. 
 
 The Day Book is the book of original entry. The transactions are recorded in this 
 book in the order and at the time they occur. 
 
 The Journal is u book in which the transactions recorded in the Day Book are so 
 arrnnged as to facilitate their transfer to the Ledger. 
 
 The Ledger is a book which contains under one heading all the sums belonging to 
 the same account. Transferring the debits and credits from the Journal to the Ledj^er 
 
 is called Posting. 
 
 BILLS AND ACCOUNTS. 
 
 A Bill is a written statement of goods sold, money paid, services rendered, etc., 
 giving the place, date, names of parties, and the price, quantity, and cost of each item. 
 
 The Footing op a Bill is the total amount of all the items. A bill is receipted 
 when the person to whom it is due, or his agent, writes at the bottom of the bill 
 " Received Payment," and signs his name. 
 
 A Bill of Parcels is a written statement of goods sold at one time. 
 
 A Due Bill is a written promise to pay a certain sum of money, or a specified amount 
 of goods to a particular person, to his order, or to the bearer. 
 
 An Account is a record of debits and credits. An account may have two sides, a 
 debit and a credit ; or only one side, a debit or a credit. 
 
An Account Cokrent is a Htatcmont of tlio bunincas traasnotiuiih between two 
 parties during a ocrtaio time. 
 
 The Balance of on Account ia the differenoo between the two sidea of the Account. 
 
 An Account Sales ia a written statement, rendered by an agent or conaignue, to 
 the oonaignor of the nalea ofgooda consigned, the churges, und the net proceeds. 
 
 A Receipt is a written statement, aignud by the giver of it, aoiinowludging timt he 
 has received a specified amount of goods, money, or other property. 
 
 RESOURCE AND LIABILITY. 
 
 A Hehouroe is value of any icind, or anything that will produce value. Cush on 
 hand, Merchandise in store. Real Kstate, Notes held hy yoti against others, and debts 
 duo to you are resources for you. 
 
 A Liability is a debt you owe. Yourd'^bts and the notes tliat others hold against 
 you are liabilities for you. 
 
 Cash is a title to designate money. 
 
 Meuciiandi8k is a title applied to all goods kept in store and dealt in as a businci^s. 
 
 Bills IlErKiVAKLG is a title for the notes and written obligations you hold against 
 others. 
 
 Bills Payable is a title for the notes and written obligations held by others 
 against you. 
 
 Real Estate is immovable property, as land, houses, etc. Personal Property is 
 movable property, — as furniture, stock, money, etc. 
 
 DEBTOR AND CREDITOR. 
 
 J)kbtor .xiguifies the person or thing that owes or costs value. 
 Creditor .>>igiiifie8 the person or thing that gives or produces value. 
 
 ILLUSTRATIONS. 
 
 (1) If you sell Merchandise to me, and at the time of the sale I do not pay you, it 
 is evident that I cost you value in Merchandiso, I owe you. in your account you will 
 debit me ; and ns Merchandise produces value in my indebtedness, you will credit Mer- 
 chandise. 
 
 (2) If you sell me Merchandise and I pay you, Merchandise produces value in 
 cash, and is credited. The cash that you receive costs you value in Merchandise, and ia 
 debited. 
 
 (3) If you sell Merchandise to me and receive my note in payment, Merchandise 
 produces value in my note, and is credited. The note that you receive costs you value in 
 Merchandise, and is debited. 
 
(4) If you buy MerchandiHO of me on aocount, you owe me. In your account you 
 will credit mo ; and as it is on oooount of Merchandise that you arc indebted to me, you 
 will debit Merohandisc. 
 
 (5) If you buy Merchandise for casli, cash produces value in Merchandise, and ia 
 credited ; Merchandise costs Viiluc in cash, and is debited. 
 
 (6) If you buy Merchandise on your note, your note produces value in Merchandise, 
 and is credited ; Merchandise costs you value in your note, and is debited. 
 
 By examining the foregoing illustrations, it will be seen that the receiver or the 
 thing received is debited, and that the giver or the thing given is credited. Henoo the 
 following 
 
 GENERAL RULE FOR JOURNALIZING. 
 ^eiti tkif teceimt ot the tfm§ tecemd 
 
 ifhe ^iwt <^l the tlm^ ^pen. 
 
 In every Set of this book, rules for Journalizing are given. Every now subject 
 introduced is accompanied by such full explanations, that the pupil will have very little 
 difficulty to make the proper Journal entry. The explanations should be studied atten- 
 tively, for a proficiency in Book-keeping depends upon a thorough knowledge of the 
 principles of Journalizing. 
 
Di 
 
SBT I 
 
 Day Book, Journal, Ledger. 
 
 BUSINESS PROSPEROUS. 
 
10 
 
 !i 
 
 DAY BOOK— (Set I.) 
 
 Abthabaskaville, P.Q., January 1, 1894. 
 
 •73 
 O 
 
 a 
 
 > 
 
 .s 
 
 o 
 
 00 
 
 e4 
 
 B 
 O 
 
 > 
 
 
 Student comuienced business this day with the 
 following ressources : — 
 Cash 
 Merchandise 
 
 V 
 
 Sold James Brown for cash, 
 25 bbls. Flour {ii\ SG.OO 
 4 " Granulated Sugar, 80(» lbs. (oj, 4jc. 
 
 V 
 
 Sold W. H. Smith, on account, 
 15 bbls. Flour (n $6.50 
 4 chests Tea, 140 lbs. (n. 35c. 
 
 V 
 
 V 
 
 Bought of Jas. I'\(ni) & Co. for cash, 
 25 bbls. Beeff^r 817.00 
 50 sacks Salt fa), §1.10 
 
 Bought of Thomas Walsh, on account, 
 25 bbls. Beef, G,000 lbs. {(u 10c. 
 15 ,«:icks Coffee, H,0(JO lbs. ^ 23c. 
 
 Rec'd. cash of W. H. Smith in full 
 
 8 
 
 i5ought for cash lour tons Coal 
 
 Sold John Bakee for cash, 
 10 bbls. Becf(rt) $19 00 
 27 sncks Salt (a, $1.25 
 14 bbls. Lard @ $30 
 10 sacks Coffee, 2,000 lbs. {n.. 28c. 
 
 10 
 
 i'aid Tn. Walsh cash, on account 
 11 
 
 Paid cash for a Safe for office 
 
 4000 
 2500 
 
 150 
 36 
 
 00 i 
 
 00 6500 00 
 
 OO! 
 00 
 
 186 00 
 
 97 50 
 
 49 00 14650 
 
 425 
 55 
 
 600 
 690 
 
 190 
 
 33 
 
 420 
 
 560 
 
 00 
 
 00 ; 480 00 
 
 go: 
 
 OO; 129000 
 
 146 50 
 
 2500 
 
 00 
 75 
 00 
 00 1203 75 
 
 600 
 
 175 
 
 00 
 
 00 
 
n 
 
 00 14G50 
 
 DAY BOOK— (Set I.) 
 Arthabaskaviixe, P.Q,, Janitarv 12, 
 
 1894. 
 
 Student drew ca.sli from tlio husiness 
 14 — 
 
 Sold Martin & Co., on iiceount, 
 5 bbls. Lard (a^ !g;29.50 
 8s;ick.sSalt Or. 81.32 
 ^i bbls. liiX'f (a .S22.0() 
 
 15 
 
 Sold W.M. JoHX.sON for fi\sl), 
 28 bbls. Flour Ot ^7.00 
 
 l*ai(l rent of Siore in casli 
 
 k; 
 
 Bought of John Smith for cash, 
 
 48 bbls. SiiL-ar, 9,G0U lbs. Oj 4c. 
 
 — Vi 
 
 Sold John Mitchki.l Ibr ca-h, 
 
 5 bbls. .SugMP. IJIUO Ib.s. (a. oic 
 
 !.-< 
 
 Sold Martin & Co., on account, 
 15 bbls. Suirar (<i. 810, nO 
 8 '• Lard Oi 826.00 
 4 sack.s Coffee, 800 Ib.s. (n 27o. 
 
 ]9 
 
 Sold Thos. Robinson, on account, 
 175 lbs. Maple Suuar (ir 18o. 
 54 doz. Ejrjr.s (k 25c. 
 59 lbs. Butter Y'f 27c 
 128 " Cheese f/( Uc. 
 
 21 
 
 Paid Thomas Wai.sh cash in full 
 2H 
 
 Sold Hiram Smith, on account, 
 56 Iby. Butter (n 25c. 
 
 2 boxes Rai.-.ins (V^ 83.00 
 
 4 '• Dates (a^ 82.75 
 
 3 " Prunes (a 84.25 
 
 5 " Crackers (<l 82.00 
 
 14750 
 10 56 
 
 66 
 
 00 
 
 157 50^ 
 
 208 00 
 21000 
 
 :ji 50 ; 
 ]3i5(i| 
 ISOli 
 17 92 
 
 HlOO'l 
 
 oloOi 
 
 llloOi 
 
 12!75'' 
 
 loiooi 
 
 00 
 
 224 06 
 
 196 
 
 00 
 
 00 
 
 40 
 
 384 00 
 
 55 
 
 00 
 
 58150 
 
 78:85 
 
 690 
 
 00 
 
 53175 
 
 1:^ 
 
12 
 
 DAY BOOK-CSet I.) 
 Arthabaskaville, P.Q., January 24, 1894. 
 
 Received cash of Martin &' Co. 
 
 9r, 
 
 Received casli of T. Robinson in full of acct. 
 
 26 
 
 Sold Thos. Seymour for cash. 
 
 20 bbls. Siijjiir, 4,000 lbs. On SJe. 
 
 27 
 
 Rec'd. cash of Martin & Co., on account 
 
 2S 
 
 Sold James Cook for cnsli, 
 
 2 bbls. Sugar r<» $12 00 
 
 1 sack Coffee, 200 lbs. («} 27c. 
 
 1 bbl. Beef (n^ $19.00 
 
 '" .Tl 
 
 Rec'd. cash if Martin & Co. in full 
 
 Paid expenses in Cash as follows : 
 Clerk hire (Wa-es.) 
 Gas bill 
 
 Inventory taken Jan. 31, 1894 : 
 
 12 lbs. Beef (a] $21.00 $252.00 
 
 15 sacks Salt (ai 1.00 15.00 
 
 12 bbls. Lard (a 30.00 3ti0.00 
 
 G " Sugar Ot 11.00 6»j.00 
 
 Sundry articles valued at 1500,00 
 
 Safe for oflSce 
 
 24 00 
 54 00 
 1900 
 
 2193100 
 175 00 
 
 224 
 
 78 
 
 220 
 
 200 
 
 06 
 
 85 
 
 00 
 
 00 
 
 97 
 
 381 
 
 75 00 
 
 12 00 87 
 
 00 
 
 50 
 
 00 
 
13 
 
 78 
 
 220 
 
 2no 
 
 85 
 
 00 
 
 00 
 
 07 
 
 381 
 
 00 
 
 50 
 
 87 
 
 00 
 
 You are now supposed to liave copied in your Day Boole tiic foregoing trausiictioas. 
 The next step is to make the 
 
 }<■ 
 
 Hules for Journalizing will be given in the diflFerent sets. You must study these 
 rules attentively, and remember that your proficiency in Book-keeping will depend upon 
 I a thoroujih acquaintance with the principles of Journalizing. 
 
 iSiotk. 
 
 Stock is the ''ile of account usually employed to represent the person conducting a 
 business. Wiiatever property a person invests in business must be made 
 
 Suppose you invest cash ; your Journul entry will read 
 
 6ai>1i %. Jo Shtk. 
 
 read 
 
 Stock must be debited for all that you owe when you commence business. 
 
 If, when you commence business, you owe John Brown, your Journal entry must 
 
 Shek 2t. Jo John cQiown. 
 
 JdetthandUe. 
 
 Merchandisk is Debited when bought, and Credited when it is sold. 
 
 Bum, 
 
 Cash is Debited when it is received. Cash is Credited when it is paid out. 
 
 (jxpe/de. 
 
 Expense account is debited for nil expenses incurred in carrying on the business. 
 Gas, fuel, clerk-hire, rent, etc., are generally included under the title Expense. 
 
 J^eUonL 
 
 Persons are Debited when they get Persons arc Credited when we "gt 
 
 into our debt or when we get out of their into their debt, or when they get out of 
 
 ' ^^^^' our debt. 
 
 From the above rules it is easy to see that 
 
 The RECEIVER, or the thing received, is Dr. to the oiver, or the thing given. 
 
 and 
 What I RECEIVE is Dr. to what I give. 
 
 With this preparation toe will now malce the Journal /or January. 
 
14 
 
 JOURNAL— (Set I.) 
 
 AUTHABAhKAVILLE, P.Q., JaMIAFY 1, 1804. 
 
 ?)T. 
 
 Jo Shck. 
 
 SUNDniES, 
 
 Merchandise 
 
 The word " Sundries " includes tlie different items 
 which jou liiive invested. Cash and Mdse. iire indebted 
 to you for their value. Stock (i/ourself) is credited 
 for the value of tlie investment. 
 
 Cash 
 
 (?) 
 
 ^K 
 
 Ca.«li is debited because it i.s received ; ^Idse. is 
 credited because it is sold, or given out. 
 
 Ask yourself the ({uestions: " Wliat hnve I re 
 ceived? Wh:it have T given?" and remember that 
 "wliiit 1 receive is Dr. to what I give." 
 
 ;i 
 
 W. II. Smith, 
 
 f!^. 
 
 iTo Jilenlia!idi6e. 
 
 W. H. S.MITII bought the Mdse on credit ; therefore 
 lie owes you. Mdse is credited because it lias been 
 sold. 
 
 Merchandise 
 
 ^/^ 
 
 Jk> Baih. 
 
 Mdse has been bouL'ht ; it is therefore Debited; 
 Cash was paid out. and is Credited. 
 
 Meucha.ndise, 
 
 Zr, 
 
 Mdse is debited because it was bought. Walsli is 
 credited becau,se he was not paid for the Mdse. Ile- 
 nieniber that 
 
 The receiver, or the thing received, is Dr. to the 
 giver or the thing given. 
 
 84000 00 
 2500100 
 
 $6500 
 
 186 
 
 00 
 
 ]46 50i 
 
 480 00 
 
 1290:00 
 
 00 
 
 186 00 
 
 146 
 
 501 
 
 480 
 
 1290 
 
 00 
 
 00 
 
15 
 
 $6500 
 
 00 
 
 00 1 
 
 I 00 
 
 lOo; 
 
 1 00 
 
 186 00 
 
 146 50! 
 
 480 
 
 00 
 
 12901 
 
 JOURNAL— (Set I.) 
 Arthabaskaville, P.Q., January 6, 1894. 
 
 Cash 
 
 ^ 
 
 y. 
 
 814650 
 
 ifn 7'^. Ji. Smith. 
 
 Casli i'S debited because it is received ; W. 11. 
 Smith i.« credited because lie pjiys his debt. 
 
 Expense 
 
 ^r. 
 
 Ja 6aih. 
 
 Kxpenso is debited bcciiuse it costs v:iluo; Cash is 
 credited because it is paid out. 
 
 Cash 
 
 (Z). 
 
 'r 
 
 (JO jdenhaitdiie. 
 
 See Ex. of January 2. 
 
 10 . — . 
 
 Tiios. Walsh (i\^ 
 
 ir 
 
 Jo eash. 
 
 When you bought Mdse I'roni Thos. AVidsh you 
 did not pay liim. In your books you made liiiii Cr. 
 for the vahio of tlio Mdse. Ndw that you pay liiiti I 
 §•500, you uiust debit hiui for th;it sum. Casii is | 
 credited because it is paid out. 
 
 11 
 
 Expense 
 
 ^r. 
 
 See Ex. of Jan. 8. 
 J'ersonal Expenses 
 
 Jo U^/t, 
 
 12 - 
 
 Jo 6a^l!. 
 Whatever costs must be debited. These personal 
 expenses cost you value, and must be debited. Casii, 
 being paid out, is credited. 
 
 II 
 
 Martin & Co. 
 
 See Jan. 3. 
 
 2)r. 
 
 Jo Jtd^e 
 
 25 
 
 00 
 
 1203 75 
 
 (iOO 00 
 
 J 75 00 
 
 i 
 ( 
 
 25100 
 
 224 06 
 
 $146 50 
 
 25 00 
 
 1203 75 
 
 600 00 
 
 17500 
 
 5 00 
 
 224 
 
 06 
 
 w 
 
16 
 
 JOUENAL— (Set I.) 
 Arthabaskaville, P.Q., January 15, 1894. 
 
 Cash 
 
 (Dk 
 
 Sa JttUe- 
 
 See Jan. 2. 
 
 — (I 
 
 Expense 
 
 See Jan. 8. 
 
 Merchandise 
 
 Sec Jan. 4. 
 
 Cash 
 
 - 16 — 
 
 'Dh. 
 
 - 17 — 
 
 (bit. 
 
 cfo eaih. 
 
 Jo Borih. 
 
 $196 
 
 00 
 
 $196 
 
 00 
 
 <J/o JftenfimidUe. 
 
 See Jan. 2. 
 
 Martin & Co. 
 
 See Jan. ;{. 
 
 ThOS. RoiilNSON 
 
 See Jan. 3. 
 
 Thos. Walsh 
 
 Sec Jan. 10. 
 
 Taos. Robinson 
 
 -— 18 
 
 (bn. 
 
 (JO Jilet€handi6e' 
 
 »20 
 
 (b',c. 
 
 J/o Jiimdmndiit' 
 
 21 
 
 ^/^ 
 
 c7o^«^. 
 
 - 23 
 
 'hit. 
 
 t^o JiterthandUe- 
 
 40 
 
 00 
 
 40 
 
 00 
 
 384 
 
 00 
 
 384 
 
 00 
 
 55 
 
 00 
 
 55 
 
 00 
 
 58150 
 
 581 
 
 50 
 
 7885 
 
 ;85 
 
 690 
 
 00 
 
 G90 
 
 00 
 
 53 
 
 75 
 
 53 
 
 75 
 
17 
 
 
 $196 
 
 00 
 
 40 
 
 00 
 
 384 
 
 00 
 
 55 
 
 00 
 
 581 
 
 50 
 
 :85 
 
 G90 
 
 00 
 
 53 
 
 75 
 
 JOURNAL— (Set I.) 
 Artiiaiiaskavii.le, P.Q., January 24, 1894. 
 
 CASfl 
 
 (D>^. 
 
 tJTo jdattin ^' £'o. 
 
 Cnsh is debited because it is received. When 
 
 Martin it Co. bought ilie Mdse, you made them Dr, 
 
 for the value of the Mdsc. Now that they pay you 
 
 you must credit them. ' 
 
 §224 
 
 001 
 
 Cash 
 
 1),. 
 
 See preceding; example. 
 
 2(! 
 
 7885 
 
 Cash 
 
 © 
 
 'f. 
 
 So jilemhandiie. 
 
 220 
 
 $224 
 
 06 
 
 Cash 
 
 See JiiD. 24. 
 
 Ca&h 
 
 Cash 
 
 1)k 
 
 28 — 
 31 — 
 
 J/o Jdmiin ^' 6o- 
 
 fJ^ JlUttchandUe. 
 
 See Jan. 24. 
 
 fjti JdmUii ^ £o- 
 
 9^ 
 Expense 
 
 1). 
 
 *. 
 
 See Jan 8. 
 
 ifoea^i. 
 
 200 
 
 00 
 
 78 
 
 85 
 
 00 
 
 220 00 
 
 97 
 
 381 
 
 00 
 
 200 00 
 
 97 
 
 50! 
 
 87 
 
 381 
 
 00 
 
 00 
 
 50 
 
 87 
 
 00 
 
18 
 
 THE LEDGER, 
 
 Dh. 
 
 Tho Ledger is the most important of u set of Account Books. Its object is to col- 
 lect under one heud all the .sums belon<^ing to tlie snme account. Transferring the debits 
 iind credits from the Journal to the Ledger is called Posting. 
 
 Tiic method of making the Ledger will now be shown you. Follow these instruc- 
 tions attentively, and you will have no difficulty in learning this important part of tho 
 science of Book-keeping. 
 
 The first transaction in your Journal reads " Sundries Dr. to Stock." The sundries 
 are Merchandise and Cash. Open an account for Stock. In your Journal, Stock is Or. 
 $6,500. On the Or. side of Stock write «' By Sundries $6,500." 
 
 Open an account for Merciiandise. By referring to your Journal you will see that 
 Merchandise is Dr. to Stock 82,500. On the Dr. side of Merchandise write " To Stock 
 
 « 
 
 $2,500." Open next an account with Cash. In the Journal, Cash is Dr. to Stock 
 $4,000. In your Ledger on the Dr. side write "To Stock $4,000." 
 
 The next transaction in the Journal reads: Cash Dr. To Merchandise $186. In 
 the Cash account of your Ledger write on the Dr. side: "ToMdsc $186." In the 
 Merchandise account write: " By Cash $186. " 
 
 The account for January 3 reads: W. II. Smith Dr. To Merchandise $146.50. 
 Open an account with W. 11. Smith, and on the Dr, side write "To Mdse. $146.50." 
 On the Cr. side of the Merchandise account write " By W. H. Smith, $146.50." 
 
 Continue in this way throughout the month, opening new accounts when necessary. 
 
 Dr. 
 
 LEDGER— (SET I.) 
 
 STOCK. 
 
 Jan. 31 
 
 To Balance, 
 
 Dr. 
 
 1894. 
 
 1 
 
 Jan. 
 
 i 
 
 14 
 
 K 
 
 18 
 
 To Mdse., 
 
 11 •< 
 
 6904 41 
 
 CSOI 11; 
 
 189J, 
 Jan. 
 
 H 
 ll 
 
 1 By Sumiries, 
 
 ;n 
 
 " Loss & Gain, 
 
 MARTIN & CO. 
 
 805.0C 
 
 
 
 
 1894. 
 
 
 
 224 
 
 OG 
 
 Jan. 
 
 24| 
 
 
 581 
 
 50 
 
 (1 
 
 27 
 
 
 
 (( 
 
 31 
 
 805 
 
 5G 
 
 By Cosh, 
 
 8U5.56 
 
 ^Dr. 
 
 1894. 
 Jan. 
 
 GSOOjOli 
 404; II 
 41 
 
 G904 
 
 Ck. 
 
 Dr. 
 
 
 224 
 
 OG m 
 
 
 200 
 
 00 M 
 
 
 381:50 M 
 
 
 805 5(! ^ 
 
19 
 
 Dr. 
 
 MERCHANDISE. 
 
 Cr. 
 
 ibject is to col- 
 ring the debits 
 
 these instruc- 
 nt part of tho 
 
 The sundries 
 il, Stock is Or. 
 
 u will see that 
 te " To Stock 
 3 Dr. to Stock 
 
 lise $186. In 
 186." In the 
 
 udise $146.50. 
 dse. $146.50. " 
 46.50." 
 'hen necessary. 
 
 1894. 
 Jan. 
 
 ll To Stock, 
 4; '• Cash, 
 r,\ " Thos. Walsh, 
 1G| " Cash, 
 
 ] 4(;->4.(»0 
 
 31 To Loss & Gain, 
 
 
 
 1894. 
 
 
 2500 
 
 00 
 
 Jan. 
 
 2 
 
 480 
 
 00 
 
 
 •I 
 
 1290 
 
 00 
 
 
 8 
 
 ' ;)84 
 
 00 
 
 
 14 
 
 , 581 
 
 41 
 
 t 
 
 15 
 
 17 
 18 
 20 
 
 
 1 " 
 
 23 
 
 
 i; tt 
 
 2G 
 
 
 « 
 
 28 
 
 
 41 
 
 31 
 
 ' 52.ir. 
 
 
 By Garth, 
 " W. H. Smith, 
 " Casli, 
 
 " Martin & Co., 
 " Cash, 
 
 " Martin & Co., 
 20 " T. Rohiiison, 
 
 " Cash, 
 (I « 
 
 3042.41 
 
 31 By Inventory, 
 
 180 
 14G 
 
 i2o:t 
 
 00 
 50 
 75 
 
 224106 
 
 190 00 
 
 55 00 
 
 581 
 
 78 
 
 50 
 75 
 
 53175 
 
 220 
 97 
 
 00 
 00 
 
 2193100 
 
 523,5 41 
 
 Cr 
 
 G500 
 404 
 
 f>904|4] 
 
 Ce 
 
 224 
 200 
 381 
 
 oc 
 
 00 
 50 
 
 4Dr- 
 
 PERSONAL EXPENSES. 
 
 1894. 
 Jan. 
 
 0(1 
 41 1 
 
 12 
 
 To Cash, 
 
 Dr. 
 
 1894. 
 Jan. 
 
 I 
 
 To Mdse., 
 
 25 
 
 00 
 
 1894. 
 Jan. 
 
 31 
 
 By Loss & Gain, 
 
 T. ROBINSON. 
 
 132.60 
 
 
 
 1894. 
 
 
 
 78 
 
 85 
 
 Jan. 
 
 25 
 
 By Cash, 
 
 53 
 
 75 
 
 C( 
 
 31 
 
 " Balance, 
 
 132 
 
 GO 
 
 
 78.85 
 
 805 5(1 
 
 Cr. 
 
 25 
 
 00 
 
 Cr. 
 
 78|85 
 
 5375 
 132:60 
 
 m 
 
20 
 
 Dr. 
 
 r.' I ' ' 'ff ' a 
 
 1894. 
 Jan. 
 
 CASH. 
 
 Cr. 
 
 To Slock, 
 '• Milne., 
 >• W. H. Siiiitli, 
 •' Mdsc, 
 
 " Martin & Co., 
 
 "■ T. RobiDRon, 
 
 '■ Milac, 
 
 " Martin* Co., 
 
 ■• Milge , 
 
 " Martin & Co., 
 
 (I988.(i() 
 
 
 
 
 1894. 
 
 
 
 400000 
 
 Jan. 
 
 4 
 
 
 18(100 
 
 '. 
 
 8 
 
 
 14(1 00 
 
 k» 
 
 10 
 
 
 120.1 
 
 76 
 
 4* 
 
 11 
 
 
 19() 
 
 00 
 
 it 
 
 12 
 
 
 56 
 
 00 
 
 ** 
 
 16 
 
 
 224 
 
 OG 
 
 (k 
 
 hi 
 
 
 78 
 
 8fi 
 
 tk 
 
 21 
 
 
 220 
 
 00 
 
 k( 
 
 M 
 
 
 200 
 
 00 
 
 i* 
 
 (< 
 
 
 97 
 
 00 
 
 
 
 
 381 
 
 50 
 
 
 
 
 G988 
 
 (iti 
 
 
 
 By Mdse., 
 ■' Kxpensp, 
 • T. WalHli, 
 " Expenne, 
 •' Personal Expensef, 
 " Expense, 
 " Mdse., 
 '• T. Walsh, 
 '• Expense, 
 
 Balance, 
 
 'i6(M!.00 
 
 480 
 25 
 
 00 
 00 
 
 I 
 (lOOJOO 
 
 175J00 
 
 2.5 U 
 
 40 
 
 ;{84 
 
 090 
 
 87 
 
 4482 
 
 6988 GO 
 
 00 
 00 
 00 
 00 
 66 
 
 Dr. 
 
 1894 
 Jim , 
 
 Dk. 
 
 ■^ 
 
 i«ii». 
 
 . Jan. 
 
 Dr. 
 
 1894. 
 Jan. 
 
 Dr. 
 
 To Mdse., 
 
 W. H. SMITH. 
 
 14G 
 
 50 
 
 1894. 
 Jan. 
 
 By Cash, 
 
 THOS. WALSH. 
 
 Cr. 
 
 1 46 
 
 50 
 
 Cr 
 
 1894. 
 
 
 
 
 
 
 1894. 
 
 
 
 
 
 
 Jan. 
 
 10 
 
 To Cash, 
 
 
 GOO 
 
 00 
 
 Jan. 
 
 5 
 
 By Mdse., 
 
 
 1290 
 
 00 
 
 «( 
 
 21 
 
 i( it 
 
 
 G90 
 
 00 
 
 
 
 
 
 
 
 
 - 
 
 
 
 1290 
 
 00 
 
 
 
 
 
 1290 
 
 (in 
 
 
 
 
 
 
 
 
 
 « 
 
 
 
 
 P)R. 
 
 1891. 
 Jan. 
 
 
 I- 
 
 •| In 
 H<)ne ace 
 '^herefoi 
 Already t( 
 
 Ac 
 
 ,of the 
 ■example 
 
11 
 
 Dr. 
 
 KXPENSE. 
 
 Ck. 
 
 if.'T.INl 
 
 
 1 
 
 1894. 
 
 
 
 26 or Jan 
 
 1 ' 
 
 3r 
 
 
 ! 176 0(1' " 
 
 • t 
 
 
 todo 
 
 
 
 H7 
 
 00 
 
 
 
 1 :V27 
 
 00 
 
 1 
 
 
 31' By Inventory, 
 Loss & Gain, 
 
 175 
 
 152 
 
 00 
 00 
 
 .TJ7 00 
 
 LOSS & GAIN. 
 
 Cr. 
 
 18!U. 
 
 
 
 
 1894. ! 
 
 1 
 
 1 
 1 
 
 ! 
 
 
 
 Jan. 
 
 •il Tu KxpeiiM', 
 
 
 152 or .Ian. |:il 
 
 By MdM'., 
 
 
 5sl 
 
 II 
 
 
 •> 
 
 '• Pcixinul lixpenses, 
 
 
 25 00 
 
 
 
 
 
 
 
 
 
 K 
 
 >' Stock (Ntt Gain) 
 
 
 1 40441 
 
 
 
 
 
 
 
 
 1 58111 
 
 bS± 
 
 il 
 
 BALANCE ACCOUNT. 
 
 Cr. 
 
 ;!l To Uanh, 
 
 •• Mijse. dnv.), 
 •• Expeiisi- (Iiiv.), 
 " T. Roliinson, 
 
 
 
 1 
 
 1894. 
 
 
 
 : 4482it;ti 
 
 Jan. 
 
 
 2io;too 
 
 
 
 175 00 
 
 
 
 
 5;. 75' 
 
 
 
 (1904 411 
 
 6904 
 
 (;!»04 
 
 41 
 
 41 
 
 1290 < 
 
 1290 
 
 ofl 
 
 In lUiikiii!^ the Ledger you noticed tliat every item i.s entered into two aceount.s. In 
 :i|one account it is debited ; iu the other, it is credited. The sum of the Dr. items must. 
 ^therefore, equal the sum of the Cr. items. Having posted the transactions, you are now 
 ■flready to make a 
 
 TRIAL BALANCE. 
 
 Add up the debit and credit side of each account, and place the amounts to the left 
 ^Mof the dollar columns, with a pencil. Now rule a piece of paper, as shown in the 
 l^example : 
 
22 
 
 TRIAL BALANCK. 
 
 Stock. 
 Casli, 
 
 Mercliandisp, 
 W. H. Smith, 
 T. Walsh, 
 Expense, 
 Martin & Co., 
 T. Uobinson, 
 Personal Expenrtes, 
 
 Dr. Amounts. Cb. 
 
 Dr. Differenceb. Gr. 
 
 
 
 (iuOO 
 
 1 
 00 
 
 
 
 0500 
 
 00 
 
 (JitHH 
 
 W, ' 250(i 
 
 00 
 
 4482 
 
 66 
 
 
 
 ' 4(104 
 
 00 
 
 .S042 
 
 41 
 
 1011 
 
 59 
 
 
 
 llC) 
 
 50 
 
 140 
 
 50 
 
 
 
 
 
 1290 
 
 00 
 
 1290 
 
 00 ! 
 
 
 
 
 
 .127 
 
 00 
 
 
 
 :i27 
 
 00 
 
 
 
 805 
 
 50 
 
 805 
 
 .'id 
 
 
 ■ 
 
 
 
 1 i:{2 
 
 (10 
 
 1 ^« 
 
 85 
 
 1 
 
 .•);i 
 
 75 
 
 • 
 
 
 26 
 
 00 j 
 
 
 2.-. 
 
 00 
 
 
 14,.1G9 .12 ' 11, 309 
 
 1 
 
 1 0500 
 
 00 ll 0500 1 00 
 
 In the column marked Dr. place the amounts of the Dr. side of the Ledger opposite 
 the title of the account. In the column miirkcd Cr. plucc the amounts of the Cr. sid«> 
 opposite the title of the account. Find the differences between the amounts, and place 
 these differences in the columns marked " Differences." Add up, and if the Dr. and Cr 
 footings are the same, you ir<ay presume that your work is correct. 
 
 But a Trial Balance does not prove that the work is absolutely correct, as errors may 
 be made which will not change the equality of the Ledger, such as posting t(» the wroni; 
 account, errors in Journalizing, etc., etc. However, the equality of the footings of the 
 Trial Balance is generally regarded as an evidence that the Ledger is correct. 
 
 -A 
 
 Blcdin^ the £ed^U, 
 
 The Trial Balance being made, we must now close the Ledger. Closing the Ledger 
 is the transferring of the losses and gains from the accounts which show a loss or a gain 
 to the Loss and Gain, and the balance of this account to the Stock Account ; it also con- 
 sists in transferring to a single account, called Balance Account, our Besources ami 
 Liabilities and Net Capital. 
 
 Open two new accounts in your Ledger, viz. : Balance Account and Loss and Gain. 
 
 Ou the Dr. side of your Balance Account, place your Resources, — (^ash, Mer- 
 chandise per Inventory, Expense per Inventory, etc. On the Cr. side place your 
 Liabilities or sums that you owe. 
 
 The Loss and Gain, as the name implies, shows your losses and gains. On the Dr. 
 side place your losses ; on the Cr. side place your gains. 
 
 With your Trial Balance before you, we will make these accounts. 
 
 The first account in the Trial Balance is Stock ; this account will be closed last. 
 
23 
 
 s. Gr. 
 UO 00 
 
 Tlio second account is Cash. The amount of canh received during the niontli is 
 10988.66. Tlio amount of Cusli paid out is 82506.00, leaving' a balance of casli on 
 hund $4482.60. Place tliia amount on the Dr. »iido of your Halnnoo Aceount. Now 
 ^i^urn to the ( 'asli Account, and on the Credit Hide write in red inic By Balance 
 $4482.66. Hraw a red lino, brin<j; down the amount of tiie debit and credit columns, 
 and rule as shown in tlit* Ledger. 
 
 sM 
 
 i 
 
 MERCHANDISE. 
 
 cr.oo I 00 
 
 ! Ledger opposite 
 ;s of the Cr. sid( 
 lounta, and place 
 if the Dr. and Cr 
 
 ct, as errors may 
 iing t(» the wron^' 
 le footings of the 
 )rrect. 
 
 osing the Ledger 
 a loss or a gain 
 (uut J it also con- 
 r Besources ami 
 
 d Loss and Gain- 
 
 ces,— Clash, Mer- 
 
 side place your 
 
 tins. On the Dr. 
 
 "1)0 closed last. 
 
 The AlerohandiHO per Inventory is $2193.00. Plact; thi,i amount on the Dr. side of 
 your Balance Account. In the Meroliandise Account on tiic Ocdit side write in red ink : 
 By Bal. per Inventory, $2103.00. The Dr. side of your Meruhiindise .'ihows the 
 «o.Ht ; fhoCr. side shows the sales. Add the .sales and the Mdse. per Inv. If the amount 
 Ib greater than the purchases, you have gained ; if smaller, you have lost. 
 
 Sales, $3042.41 
 Mdse. per Inv., 2193.00 
 
 PurchnHcs, 
 
 $5235.41 
 4654.00 
 
 $581.41 gain. 
 
 In your Loss and Gain, on UicCr. side, write By Mds'-. $581. 11. Turn once more 
 to the Merchandise Account, and on the Dr. side write in red ink To Loss and Qain, 
 $681.41. Add up both columns and rule as when you closed the Cash Account. 
 
 The Trial Ualance shows that the accounts of VV. 11. Smith, Thomas WaUh, and 
 Martin & Co, have been settled. These names, therefore, do not gi> into your Balance 
 Aciount, since that account is made to show who owes us, or to whom we owe. 
 
 Thos. Eobinson is Dr. $132.60, and Cr. $78.85: he owes, therefore, $53.75- 
 This debt is a resource for you. Consequently, on the Dr. side of your Balance Account, 
 write, "To Thomas Robinson, $53.75 " ; and on the ("r. side of his account write in red 
 ink, " By Bal. $53.75." Add up, and rule. 
 
 Our next Account in the Trial Balance is " hlxpense." We see that it is Dr. 
 $327.00. Expense is a lo.ss. But you did not lose $327.00 during January. The 
 itfe you bought, for which you pnid $175.00, is .still worth that sum. Debit the Balance 
 Account " To Expense per Inv." On the Cr. side of Expense Account write in red ink : 
 By Bal. per Inv., $175.00- Your E.xpense Account now stands Dr. $327.00, and 
 <^r. $175.00, thus showing a loss of $152.00. (Jo to your Loss & Gain, and on the Dr. 
 ^de write, "To Expense, $152.00." In the Expense Account, on the Cr. side, write 
 il red ink : " By LosS and Gain, $152.00." Add, and rule. 
 
 Our next account is Personal Expenses. These expenses are, of course, a loss. On 
 the Dr. side of Loss and Gain, write, ''To Expense, $25.00," and on the Cr. side of the 
 "Personal Expen.ses" Account, write in red ink ; " By Loss and Gain, $25.00-" 
 lule. 
 
 Your Loss & Gain now shows that you have gained on Merchandise $581.41, and 
 iat you have lost by Expenses $177.00 ; your net gain for the month is $404 H. On 
 
24 
 
 the Dr. sulc of Loss & Gain, write iu red inlv, "' To StOCk, $404.41. " Add up, and 
 rule. 
 
 Stock must now be dosed. On the Cr. side of Stock write " By Lo.ss & Gain, 
 $404.41." Stock is now credited $6904.41 ; this sum is your net capital. 
 
 On the Dr. side of Stock write in red ink, "To BaL, $6904.41." Add, and 
 rule. On the Cr. side of Balance Account write, " By Stock, $6904.41." Add. and 
 rule, and your Ledger is closed. 
 
 REMARKS. 
 
 Id the Journal and Lediier, the title of your account is Stock. Instead of using 
 this title, you may, if you prefer, use your name. The Journal entry will then read, 
 
 Sundi'ies Dr. to Sfudenf. 
 
 CASH. 
 
 Cash is Dr. when received, and Cr. when given out. To understand this, you may 
 suppose that the name of your safe is Cash. 
 
 When you put money into the safe, it owes you the amount; when you take out 
 money, you owe it. 
 
 In other words : — 
 
 77/e receiver is Dr. to the yiver. 
 
 MERCHANDISE. 
 
 Merchandise is Dr. wlien you buy it: it is Cr. when you dispo.se of it. 
 The Merchandise that you have on hand when you commence business must also be 
 made Dr., for it has cost you. 
 
 EXAMPLE FOR PRACTICE. 
 
 You have made your first month of Bookkeeping. It is hoped that you have paid 
 strict attention to the explanations given, and that you feel competent to make a month 
 embracing the same peculiarities as the set in the text. 
 
 Tlirougliout the book numerous 
 
 EXAMPLES FOR IMIACTICK 
 
 will be given you. The explanations will assist you : but you should bear in mind that 
 if you wish to make rapid progress you must, as much as possible, rely upon your 
 reasoning powers. 
 
 In making the set now given you, copy the Day Book, find the amounts, and 
 Journalize it. After having had your Journal exaniin(;d by your teacher, make the 
 Ledger and take a Tritil Bahmee. II' the Trial Balance is right, close your Ledger. 
 
 If your work is correct, your gain for the month will agree with the result given at 
 the end. 
 
 MEMORANDA. 
 
 Ja.nlauy 1. — Student commences business this day with the following Resources : — 
 Merchandise, ?3600 ; Cash, $3400. 2. Sold John Brown, on account, 25 bbls. Flour 
 Or $7.50 ; 20 bbls. Potatoes (a), $2.50 : 50 bushels Peas (n) 90c. 3. Bought of 
 
25 
 
 Add up, and 
 
 Lo,ss & Gaiu, 
 
 1. 
 
 .." Add, and 
 
 1." Add. and 
 
 istoad of using 
 1 then read, 
 Ifuilent. 
 
 this, you may 
 n you take out 
 
 1 (jher. 
 must also bo 
 
 you liavc paid 
 make a month 
 
 r 
 
 in mind that 
 ly upon your 
 
 amounts, and 
 jher, make the 
 ir Tjodger. 
 result given at 
 
 ^ Resources : — 
 25 bbls. Flour 
 3. Bought of 
 
 Wm. Warren, on '/', 370 bush. Oats @ 40e. 4. Bought of Joseph Hill, on '/„, 
 15 bbls. Pork (n, §25 ; 18 bbls. Sugar, ;^600 lbs. (^ 6c. 5. Paid cash for 
 8 tons of Coal, $36.00. 7. SoM Wm. Cook, on "/„, 370 bushels Oats (a), 52c. 8. 
 Sold John Brown, on "/<., 8 bbls. Pork 0?; $30.00 : 7 bbhs. Sugar, 1400 lbs. @ So. 
 9. Paid Wni. Warren cash in full. 10. Paid Joseph Hill cash on V„ $175. 11. Sold 
 John Smith for cash, 7 bbls. Pork Qi $28 ; 2 sacks Rio Coffee, 280 lbs. (n. 29e. ; 10 bbla. 
 Sugar, 2000 lbs. (a,, 8c. 12. Sold John Browt., on ' ,, 25 bbls. Potatoes @ $2.75; 3 
 bbls. Pork @ $30. 14. Student drew cash for private use $15. 15. Paid .loseph Hill 
 cash on "/,., 8250. 16. Received cash of John Brown, on "/„, $175. 17. Bought of 
 Joseph Hill, on ",., 20 bbls. Beef @ $18.50: 25 bbls. Flour («; $6.50. 18. Paid cash 
 to Thomas Carpenter for repairing office, $28.50. (") Sold James Jones for cash, 9 
 bbls. Beef @ $22.00: 12 bbls. Flour @ $7.75 : 5 bbls. Sugar, 1000 lbs. (w, 8c. 19. 
 Paid rent of Store in cash, $35. (") Paid .Toseph Hill cash on " „, $150. 21. Received 
 cash of Wm. Cook in full. 22. Sold Ciias. Barker for cash 4 bbls. Sugar, 800 lbs. @ 
 8c. ; 2 bbls. Flour @ $8.25 ; 1 hhd. Mplasses, 63 gallons (a 75c. 23. Paid cash for a 
 safe for office use, $150. 24. Bougiit of Joseph Hill, on V„, 20 bbls. Apples @ $2.50 ; 
 5 sacks Rio Coffoe, 1000 bbls. @ 25c. ; 4 caddies Y. H. Tea, 156 lbs. @ 52c. 25. 
 Sold R. C. Spencer, on '. „, 8 bbls. Apples © $3.00 : 2 sacks Coffee, 200 lbs. ((ti 30c. ; 
 1 caddy Y. H. Tea, 39 lbs. @ 60c. 27. Paid Joseph Hill c:ish to balance account. 
 (") Sold John Brown, on V,, 10 bbls. Apples (w, $2.75; 3 sacks Coffee, 600 lbs. @ 
 27c. ; 8 bbls. Flour @ $7.75. 28. Received cash of John Brown, on \',, $200. 29. 
 Sold R. C. Spencer, on %'„ 6 bbls. Flour @ $8.75 : 5 bbLs. Potatoes @ $3.00 : 5 bbls. 
 Apples % $3.25. 30. Rec'd. cash of R. C. Spencer, on "/„ $75.00. (") Sold Wm. 
 White ibr casii, 3 bbls. Apples (a, $3.00 ; 6 bbls. Potatoes @ $3.25 ; 2 bbls. Sugar @ 
 $16.00. (31) Paid expenses in cash as follow.^^ : Clerk-hire, ,?50.00 : (ias Bill, $6.75 ; 
 Advertising, $15.00. 
 
 TRIAL BALANCE. 
 
 StllillMll, 
 
 Oasii, 
 
 Mercliuiiili-e. 
 Personal lv\|ii'ii-es, 
 W. t". S|K'ii(:fi'. 
 Sliile E.\|ji'liM.-. 
 .loiiii Hi'nuii. 
 
 Dr. A.mou.nts. Cb. 
 
 i 
 
 Da. DiFFEREVCF.S. Cr. ! 
 
 
 7(1(1(1 
 
 1 
 (10 1 
 
 7(10(1 (Id ' 
 
 I 1 '• 
 
 ."i(i;!S 
 
 S5 1 lits.s 
 
 ■ i 
 
 .-7l 
 
 :!(U',) -9 
 
 1 
 
 I 
 
 i 
 1 
 
 .VJ.Vj 
 
 (12 ; 
 
 212.1 
 
 7.'i 1 
 
 2S27 
 
 87 .; 
 
 1 
 
 i.-i 
 
 1 
 
 
 ! 
 
 ir. 
 
 (Ill ; 
 
 
 vn 
 
 l."i 75 
 
 (Id; 
 
 lUl 
 
 liV 
 
 
 :i2i 
 
 2.". 
 
 i 
 
 ;i2l 
 
 25 ' 
 
 
 Ion 
 
 7.") 
 (52 i 
 
 1 
 ; 1 1 .") 
 
 (III 
 
 i;i;!i 
 
 7."i 
 
 (Id 
 
 ! ll,S(i;! 
 
 ll,Ht;:i i 
 
 (12 
 
 7(1(1(1 
 
 (Id 7(1(1(1 
 
 — rNYFNTORY — 
 The Mercliaiidise unsold is estimutod at 83,40(1.00. 
 The .safe is valued at $150.00. 
 Your gain during the inontli must be $3S5.SS. 
 
D 
 
SBT II. 
 
 Day Book, Journal, Ledgfer. 
 
 BUSINESS PROSPEROUS. 
 
1 
 
 $ 
 
 ^^ 
 
 
 'm 
 
 <: 
 
 m 
 
 ^ 
 
 '\ 
 
 
29 
 
 (Set II.) 
 Promissory Notes and Checks. 
 
 A Promissory Note is a written promise which one person makes to pay another a 
 certain sum of money ut the end of a specified time, or on demand. 
 
 A Promissory Note made in your favor by another person is for you a Bill Re- 
 ceivable. 
 
 A Promissory Note made by you in favor of another person is for you a Bill Pay- 
 able. 
 
 BILLS RECEIVABLE. 
 
 A Bill Receivable is then a promissory note which you hold against another person. 
 The party may make a note in your favor, or he may indorse in your favor a note 
 which he holds against a third person. 
 
 Form I. 
 
 P25.00, 
 
 
 a^rtl^abaskavilLe^ Teh. 3^ 
 
 1894, 
 
 
 
 Ten days after 
 
 dale, J promise 
 
 to pay to 
 
 'College Student, 
 
 or bearer^ ^ne 
 
 hundred and Twenty-five 
 
 dollars J at 
 
 tJ^e 
 
 'diotUqe jBank^ 
 
 value received. 
 ToJ}n 
 
 Mason, 
 
 Form II. 
 
 $175 
 
 26 
 lOO 
 
 ^rtl^abaskaviLle, Teb, lO ^ 1 8 94, 
 
 TI)ree montlfs after date, I promise to pay 
 to JosepJ} Smitb or order, "One TLundred and Seventy-five t^ 
 T^ollars^ at tife 'College ^ank, value received. 
 
 To})n jBrown, 
 
 Transactions into which Bills Rcaeivable enter are now given to show the method of 
 journalizing them. 
 
80 
 
 Sold John Mason, on his note at 10 days, merchandise for $125 00. 
 The Journal entry of this transaction is, 
 
 Bills Kcccivable, Dr. $126.00. 
 
 To Merchandise, $125.00. 
 
 Explanation, 
 The note which you receive from John Mason is for you a Bill Receivable ; it is you 
 who are to receive the money he promises to pay. But this note, this Bill Beoeivable, 
 has cost you value ; it is, therefore, Dr. Merchandise has produced value in giving you 
 this note ; hence it is Or. 
 
 (2) 
 
 John Mason gives you $125.00 in cash for the note you hold against him. 
 Journal entry, 
 
 Cash Dr. $125.00. 
 
 To Bills Receivable, $125.00. 
 
 Explanation. 
 Cash is debited because it is received. Now, what has caused you to receive this 
 cash ? Evidently the promissory note he gave you, and which note you calleJ a Bill 
 Beccivable. This Bill Receivable has then produced value, and must, consequently, be 
 credited. 
 
 I- ■"-',* 
 
 (3) 
 
 Sold Joseph Smith, mercliandise, for $175.25. 
 Received in payment a note made in his favor by John Brown. 
 Journal entry, 
 
 Bills Receivable Dr. $1*75.25. 
 
 To Mdse., $175.25. 
 
 Explanation. 
 
 Mdse. has produced value, and must be credited. The note made by John Brown 
 was for Joseph Smith a Bill Receivable. The question might now be asked : " Is Joseph 
 Smith bound to keep this note until the expiration of the three months, the specified 
 time ? " No. The note is made payable to Joseph Smith or his order, — that is, to the 
 person to whom Smith orders the money to be paid. Joseph Smith then can transfer the 
 note, or, to use a more common expression, he can sell the note. 
 
 The transaction says that he did transfer the note to you ; but to transfer it he had 
 to write on its back : 
 
 " Pay to College Student or order, 
 
 Joseph Smith." 
 
 The note is now yours ; it is a Bill Receivable for you. It has cost you value, and 
 is thereby Dr. 
 
31 
 
 •ansfer it he had 
 
 (4) 
 
 Bought Merchandise of Geo. Jones for $125.00. Gave in payment Jolin Mason's 
 
 note in my favor. 
 
 Journal Entry, 
 
 Merchandise Dr. $125.00. 
 
 To Bills Eeceivable $125.00. 
 Merchandise is Dr. because it has cost value. 
 
 The promissory note which we hold against John Mason is a Bill Eeceivable. Now, 
 this Bill Eeceivable has produced value, since it buys for you the Merchandise; it must 
 then be credited. 
 
 A Bill Eeceivable is Dr. when it costs value, and Cr. when it produces value. In 
 other words : — 
 
 Debit a Bill Receivable when you receive it, and credit it when it is paid or disposed 
 
 BILLS PAyABLE, 
 
 As already defined, a Bill Payable is a promissory note which another person holds 
 
 against you. 
 
 Form III. 
 
 $175.00 
 
 Arthahashaville, Feb. 15, 1894. 
 
 Five day>! after date I 'promise to jiay to Chas. Jackson <j& Bro. or 
 order, One Hundred and S event;/- floe Di)llnr-< aJ the College Bank, value 
 received. 
 
 College Stiident. 
 
 This note which you have issued or given out is for Chas. Jackson & Bro., a Bill 
 Eeceivable, for it is they who are to receive the money you promise to pay. For you, 
 [however, it is a Bill Payable, since you are to pay it. 
 
 In the transaction recorded in the Day Book for Feb. 15, you buy Merchandise of 
 Chas. Jackson & Bro., and give your note in part payment. 
 The Journal entry is, 
 
 Merchandise Dr. 
 
 To Bills Payable. 
 
 Merchandise is Dr. because it costs. The note which you have given is taken as a 
 partial payment for the value of the Merchandise. This note has produced value, and 
 must be credited, 
 
 (2) 
 
 Paid my note in favor of Chas. Jackson & Bro. in Cash, 
 Journal Entry, 
 
 Bills Payable Dr. 
 
 To Cash. 
 Cash is credited because it is paid out. Bills Payable is debited because it costg 
 value ; it is on account of the note Jackson & Bro. hold against you that you had to pay 
 out cash. 
 
 '^i& 
 
ifffT 
 
 mmn 
 
 82 
 
 A Bill Payable, then, is credited when it produces value, and debited when it costs 
 
 value. 
 
 In other words : — M'^^ 
 
 Credit a Bill Payable wlien it ia issued or given out, and debit it when it is '| 
 
 redeemed or paid. m 
 
 CHECKS. 
 
 A check is an order on the Bank in which a person has money to pay a specified sum 
 to the bearer, to a person named therein or to his order. 
 
 whe 
 
 Feb. 5. Deposited, $1500.00 
 " 6. $117.00 
 
 $1383.00 
 
 Paid R. Booth 
 for Mdse. 
 
 Form IV. 
 
 Arthabaskavllle, Feb. 6, 1894. 
 College Bank, pay to 
 
 R. Booth, or order. 
 One Hundred and Seventef.n Dollars. 
 iJllT.OO. College Student. 
 
 No. I. 
 
 By referring to the transaction of Feb. 5, you will see that you deposit $1500.00 in 
 the College Bank. The Bunk, therefore, owes you this amount. 
 
 On Feb. 6, you order the Bank to pay out $117.00 to R. Booth for the merchandise 
 you bought of him. If the Bank is debited for your deposits, it is natural to conclude 
 that it must be credited when it pays your debts. Hence, the following : — 
 
 Debit the Bank when you deposit money, and credit it when you order it to make 
 payments for you. 
 
 the 1 
 Sala 
 
 place 
 into ; 
 
 ihe r 
 
 close 
 liame 
 Jthan 3 
 
 Recapitulation. 
 Debit Cash when you receive or invest it. | Credit Cash when you pay it out. 
 
 Debit Merchandise when you buy it or | Credit Merchandise when you sell it. 
 invest it. 
 
 Debit Expense for its cost. 
 
 Credit Expense when you sell anything 
 you termed expense. 
 
 Debit a Bill Receivable for its cost, or I Credit a Bill Receivable when it is , 
 when you receive or invest it. | paid, or you dispose of it. 
 
1 when it costs 
 
 it when it is 
 
 88 
 
 li. Debit II Bill Paynblt- when you redeem I Credit a Bill Pa^'ablo when you issue 
 
 I it or pay it. | or irive it out. 
 
 J Debit yourself for nil your Liabilities 
 
 :| when you cummenco business. 
 
 Credit yourself for your Ro:)ources 
 when you commence business. 
 
 a specified sum 
 
 h. 6, 1894. 
 
 Dollars, 
 •je Student. 
 
 Dsit $1500.00 in 
 
 the merchandise 
 uval to conclude 
 
 \, After hiiviu^ posted the Jouiunl entries make a Trial Balance. If the footings of 
 ffche Trial Balance are equal, proceed to close your Ledger. Open two new accounts : 
 balance Account and Loss and Gain. 
 
 All accounts showing ii loss or a gain close iuto the Loss and Gain, the losses being 
 placed on the Dr. side, the gains on the Gr. side. The Loss <.^ Gain Account must close 
 ^nto your own account. 
 
 All accounts showing a resource or a liability must be placed in the Balance Account, 
 khc resources on the Dr. side, the liabilities on the Cr. side. Your own account must 
 ^losc into the Balunco Account. If your resources arc greater than your liabilities your 
 lame will be on the Cr. side of Balance Account ; if, however, your liabilities are greater 
 aan your resources, your name will be on the Dr. side. 
 
 I 
 
 W- 
 
 order it to make 
 
 pay it out. 
 hen you sell it. 
 
 i 
 
 you sell anything M 
 
 able when it is 
 
84 
 
 ARTHABA8KAV1LLE, P.Q., FEBRUARY 1, 1891. 
 
 Student couinicnces business thin day with tli*; 
 following RcHOurccs and liiabilitics : — 
 
 Resources. 
 Uasli 
 
 MerohundlHc 
 A note iigaitist Jno, Jones, d ue Feb 8 
 
 Jno. Mason owes on "/,.. 
 
 Liabilities. 
 
 I owe as follow,** : — 
 
 Richard Webster 
 
 William Black 
 
 David Bailey holds a nute ai^ainst me for 
 
 Bought of John Edwards : — 
 25 bbls. Flour @ $6.50 
 25 bbls. Moss Pork @ Sit. 75 
 18 bbls Sugar, 3600 lbs. @ 5e. 
 Gave in part, payment Cash 
 Tiie bahinec ohaif^cd on "/„• 
 
 ;{ 
 
 Sold John Mason : — 
 
 14 bbls. Flour (w. 87.50 
 
 12 boxes Tea (a] $19.00 
 5 " Tobacco (c^ $15.00 
 Rec'd in pnrt payment his note (w, 10 das. 
 The balance char<;ed to his "/,,. 
 
 Sold \Vm. Lyman on his imte (a; 30 days : 
 12 bbls. Flour @ $8.00 
 5 " ApplcH (n). $4.50 
 7 boxes Dates @ $3.25 
 
 Deposited Cash in College Bank 
 
 Sold W. H. Billings for Cash :— 
 
 125 bushels White Wheat (a) 60c. 
 280 " Outs @ 52c. 
 
 — • (i 
 
 Bought of R. Booth, per check : — 
 18 doz. Cans Apples @ $2.25 
 18 " " Peuches @ $2.50 
 18 " " Tomatoes @ $1.75 
 
 93200{0UI 
 2800 00 
 425175' 
 581 Oo $7006 
 
 105:00 
 
 22800 
 
 75i00; 
 
 96 
 22 
 22 
 
 75 
 145 
 
 40 
 45 
 31 
 
 00 
 601 
 
 50 
 00 
 50 
 
 75 
 
 382 00 
 314 25 
 798 75 1495i00 
 
 162:50|! 
 493 75 
 180 00- 
 
 342 
 493 
 
 50 
 75 
 
 125 (»0 
 
 283 00 
 
 ooil 
 
 50i] 
 
 75i 141 
 
 1500 
 
 25 
 
 00 
 
 220 
 
 117 
 
 60 
 
 00 
 
0|00 
 0!00 
 5 7n 
 lOo, 87006 
 
 1 ll 
 
 2 00' 
 
 
 
 4 26 
 
 
 
 )8 75- 
 
 i i 
 
 1495 
 
 00 
 
 J2 5«| 
 
 
 
 3375; 
 
 1 
 
 80 00 
 
 
 1 
 
 ^■m 
 
 '»M 
 
 342 150 
 49375 
 
 ■•■?* 
 
 050011 
 
 a8;00l' 
 500 
 
 125(10 
 283 00 
 
 m OOl; 
 
 22 50l! 
 22i75'i 141 
 
 25 1 
 
 1500 00 ;| 
 
 75i00; 
 
 45 601 220 
 
 60 
 
 40 
 45 
 31 
 
 50 
 00 
 50 
 
 117 00 
 
 35 
 
 Fkiiriiary 6, 1894. 
 
 Paid Ciish for a Sot of Hodkn 
 
 Sold John Mason : — 
 
 15 bbls. Mos. Pork (w. $.'3.00 
 12 " Suftnr, 2400' lbs. @ 7c. 
 
 16 " Flour (ft) $8.75 
 litceivcd ill purt ii.iymont : — 
 
 Cash 
 
 His note ut 5 days 
 
 Tlie balance charged on "/j.. 
 
 John Jones ha^j this day paid his note in cash 
 
 Sold W.M. Adams for cash : — 
 
 3 doz. cans Apples (<(: $3.25 
 
 4 " " Peadieslrr $3.00 
 7 " " Tomatoes @ $ -'.75 
 
 JJouyht of T. PoKTKK on my note (a) 10 days : — 
 3 hiids Molassef?, 270 -.'allnus @ 40c. 
 12 lioxes Valencia Kaisins @ $2.25 
 5 bbls. California Wines, 200 <i;allonH (it 65c, 
 
 — . _ 10 
 
 Iieeeived Cash of Jno. .Mason, on "/,.. 
 
 Sold John Uhown on his note (ij) 5 days : — 
 
 12 buckets Hasibeny Jelly, 360 lbs. @ 9c. 
 12 " Hlueberrv "' 360 lbs. @ 12c. 
 12 " IJlackberry " 360 lbs. @ 8c. 
 
 Paid Cash, on "/,, as follows : — 
 Wm. Black 
 EicHARD VVebstkr 
 John Edward.s 
 
 12 
 
 Sold Chas. Bowman, for cash : — 
 8 doz. Cans Apples @ $3.40 
 5 " " Peaches @ $3.15 
 7 " " Corn @ $1.50 
 1 hhd. Molasses, 90 gallons @ 55e. 
 
 {345 
 
 168 
 140 
 
 00 
 00 
 00 
 
 9 7^' 
 
 12001 
 19 251 
 
 32 40 
 43:20 
 
 28 80 
 
 150 OOJ 
 125 00 
 200 00 
 
 27i20 
 
 10!5() 
 4950 
 
 $ir»oo 
 
 300 on 
 
 175 00 
 178 00 
 
 425 75 
 
 4100 
 
 108 no 
 
 27 00! 
 130 OOi 26500 
 
 425 
 
 00 
 
 104140 
 
 475 
 
 102 
 
 00 
 
 95 
 
36 
 
 Fkbruary 13, 1894. 
 
 Solil JIenry Newton, on his mttu («j 3 dajn:- 
 7 bbk Sn-;;.i. I40n II.v (<t 8c. 
 
 r> " \{\rr, I :,(»(» ii.s. r^^'je. 
 
 ti • Uui.s, lOSOlbs. @4c. 
 
 I'liid otmh for 5 (ons of Coul 
 
 JJounlit (if'CnAs. Jackson & Bko. : — 
 
 15 lihds. Molusscs, 1500 gnls. (u) 30f. 
 
 18 bbla. Suj^ar, 3t;00 lbs. @ 6c. 
 Gave ill jKirt |iilyiiit'iit : — 
 
 Casli 
 
 My note (ct} 5 days 
 
 The Imluncu on "/,.. 
 
 IG 
 
 I'aid iHV note in favor of D. Bailey, in cash 
 
 Sold .Ino. Mason ; — 
 
 fl Jihds. Molasses, 000 gallons (n; 45c. 
 12 bbls. Sugar, 2400 lbs. Or 8e." 
 4 sacks Rio Coffee, 800 lbs. (n). 28c. 
 Rec'd in part payment, Cash 
 The balance charged on "\„. 
 
 Received Cash of Jno. Mason for this note of the 8th 
 
 Jno. Brown hat. this day paid his note of the 10th 
 
 18 
 
 Sold RoBKHT V.'.AuSH, for Cash: — 
 4 bbls. ijugar, 800 lbs. (w. 8c. 
 2 " Wine, 80 <:als. («i 75c. 
 2 " Pork, (a; « 15.75 
 
 11) 
 
 Jno. Mason has this day paid his note of the 3rd iu.st. 
 
 Rec'd Cash of H. Newton for his note of the 13th inst. 
 
 450 
 180 
 
 405 00 
 
 19i00 
 22400 
 
 12500 
 125 011 
 380 Oil • 
 
 798 75' 
 
 325 Ou 
 
 496 (Mi W 
 
 10441 I 
 
 3150 155 5'^ 
 
 125 0',; 
 
 230 
 
 1 'M 
 
87 
 
 FiBRUARY 20, 1894. 
 
 Bought of Tiioa. Smith, per chct^k :— 
 18 bbls. Flour (ti^ %hM 
 1 iloz. Sugiir Curt'd Hninx, lt)8 lbs. (<v, 14c. 
 
 21 
 
 Drew Cash tor porflonnl oxpt'iJsoM 
 
 Paul my noto of tlm 9tli inst., favor of T. Porteii 
 
 Sold Wm. (J. Byrnk, for Cash :— 
 12 bbls. Flour (d\ 8fi.76 
 
 23 
 
 Paid my iidt*' of tlie 15th inst , favor of J.\ckson ^ Bro. 
 — 25 
 
 Paid chocks as follows : — 
 RtoHARD Webster 
 Wm. Black 
 Jackson & Bro. 
 
 28 
 
 Paid the following oxpenses in cash ; — 
 Clerk Hire 
 Giis Bill 
 Store Rent 
 
 199 
 23 
 
 125 
 100 
 200 
 
 50 
 
 6 
 
 40 
 
 GO 
 62 
 
 00 
 00 
 00 
 
 00 
 
 75' 
 00 
 
 112252 
 
 50 00 
 
 265 00 
 
 81 
 
 125 
 
 425 
 
 96 
 
 00 
 
 00 
 
 00 
 
 75 
 
 % 
 
■!■■ 
 
 38 
 
 JOURiNAL. 
 
 Februaky 1, 1894. 
 
 Dr. 
 
 To Student 
 
 Sundries 
 Cash 
 
 Merchandise 
 Bills Receivable 
 John Mason 
 
 As in the opening entry for tlie numtli of January, 
 Student is credited for the amount of his investment, 
 and the diflFurent items composing this investment are 
 indebted to him for their value. 
 
 Student 
 
 Dr. 
 
 To Sundrie"^ 
 
 Richard Webster 
 VVm. Black 
 Bills Payable 
 Student is Dr. because he owes ; Richard Webster 
 and Wni. Black are credited because Student owes 
 them. 
 I Bills Payable is credited because it has produced 
 j value. 
 
 I It may le that you borrowed money to tiie amount 
 
 i of $798.75 on your note, or that you bouglit Mer- 
 
 I chandise of D, Bailey and gave him your note. The 
 
 note has, therefore, produced value, and must be 
 
 credited. 
 
 Merchandise Dr. To Sundries 
 
 Cash 
 
 John Edwards 
 Mdsc. is Dr.. because it is bought. Cash is Cr., 
 because it is paid out. Jno. Edwards is Cr., because 
 you owe him for that portion of the Mdsc. you bought 
 on credit. 
 
 Sundries Dr. To Mdse. 
 
 Bills Receivable 
 John Mason 
 
 Bills Receivable is Dr., because it has cost value 
 in Mdse. Jno. Mason is Dr., because he bought a 
 portion of the Mdse. on credit. Mdse. is Cr., because 
 it is sold. 
 
 Bills Receivable Dr. 
 
 To Merchandise 
 
 Do not forget that " What I receive is Dr. to 
 what 1 give." 
 
 {?3200 00 
 
 2800 00 
 
 425 75 
 
 581 00 
 
 1495 00 
 
 83(3 25, 
 
 ■ i 
 
 1i?5 00 
 'J83 ()( 
 
 141 -^5 
 
 r00675 
 
 382 0(1 
 31425 
 
 798i75 
 
 342 
 493 
 
 50 
 7") 
 
 408100 
 
 141 
 
 or. 
 
r00675 
 
 382 00 
 31425 1 
 798i75 
 
 4081 
 
 25 
 
 39 
 Febrcaky 5, 1894. 
 
 OoLLEOE Bank Br, 
 
 To Cash 
 
 The College Bank is Br. to you for the amount of 
 your deposit. 
 
 8150000' 
 
 Hash 
 
 •Merchandise 
 
 Dr. 
 
 6 
 
 Br. 
 
 To Merchandise 
 
 i To Colleye Bank 
 
 \ Wl.cn you deposited money in the Bank, you made 
 , the Bank Dr. for the amount of the deposit ; now that 
 ■ n ^'°5 pays out money for you, you must credit it. 
 [ Hence, debit the Bank for your deposits, and credit it 
 I tor the payments it makes for you 
 
 Expense 
 
 Dr. 
 
 To Cash 
 
 Dr. 
 
 To Merchandise 
 
 Sundries 
 
 Cash 
 
 Bills Receivable 
 
 John Mason 
 
 Cash 
 
 cost Vil 
 
 are received. Jno. Mason' is^Lrrbecausr he pu?- 
 chased a portion of the Mdse. on credit. 
 
 )ash and Bills Receivable are Dr., because they 
 value in Mdse. ; or, if you prefer, because they 
 
 Cash 
 
 D 
 
 r. 
 
 Th 
 
 To Bills Brceivahh 
 lis note was debited when received, because it 
 cost value. Now that it produces value in Cash, it 
 Miust be credited. Therefore, a Bill Receivable is Dr 
 when received, and Cr. when redeemed or disposed of ' 
 
 9 
 
 Cash 
 
 Dr. 
 
 To Merchandise 
 
 $1500 
 
 00 
 
 220 <iO 
 
 117 
 
 ool 
 
 15 001 
 
 300 00 
 17.5:00 
 178'00 
 
 4J575 
 
 41 
 
 00 
 
 22060 
 
 117 
 
 00 
 
 15 
 
 00 
 
 653 
 
 00 
 
 425 
 
 75 
 
 41 
 
 00 
 
40 
 Tebruarv 9, 1894. 
 
 Mdhe. jT),.^ 
 
 To Bills Payable 
 Mdsc. is Dr. becauf-e it is bought. Bills Payable 
 is Cr., because it produces value, A Bill Payable is 
 credited when issued. 
 
 10 
 
 Cash Br. 
 
 To John Mason 
 
 Juo. Masou was debited when he boii<:;ht goods of 
 you on credit ; now that he pays a part ol his debt, he 
 must be credited for the amount he paid. 
 
 Bills Receivable Dr. 
 
 To Mfhe. 
 
 II 
 
 Sundries 
 Wm. Black 
 Richard Wbbster 
 John Edwards 
 
 Dr. To Gash 
 
 Cash 
 
 — 12 
 
 Dr. 
 
 13 
 
 To Mdsc. 
 
 Bills Receivable Dr. 
 
 ExPENSii: 
 
 Merchandise 
 
 Dr. 
 
 To Mdse. 
 
 To Cash 
 
 16 
 
 Dr. To Sundries 
 Cash 
 
 Bills Payable 
 Johnson & Bao. 
 
 Cash is Cr., because, paid out ; Bills Payable, be- 
 cause it is issued ; Johnson k Bro., because you owe 
 them for a portion of the Mdse. you bought. 
 
 $265 
 
 00 
 
 425 
 
 00 
 
 104 
 
 40 
 
 150 
 125 
 200 
 
 00 
 (10 
 00 
 
 102 
 
 230 
 
 30 
 
 630 
 
 S6 
 
 20 
 
 00 
 
 00 
 
 $26510(1 
 
 425 
 
 00 
 
 104 
 
 475 
 
 40 
 
 00 
 
 I02!lt5 
 
 :i30 
 
 20 
 
 BoloO 
 
 1251 
 125 < 
 
 3801 
 
41 
 
 265 
 
 00 
 
 $265 0(1 I 
 
 125 
 
 00 
 
 425 
 
 Oil 
 
 104 
 
 40 
 
 104 
 
 475 
 
 150 
 125 
 200 
 
 102 
 
 00 
 
 (to 
 
 00 
 
 ?5 
 
 230 
 
 30 
 
 20 
 
 00 
 
 630 
 
 00 
 
 40 
 
 0(1 
 
 102 
 
 1^30 
 
 95 
 
 3'' 
 
 mwi 
 
 125 
 125 
 
 380 
 
 Ofli 
 
 February 16, 1894. 
 
 Bills Payable Dr. 
 
 To Cash 
 
 Wheu this note was given to David Bniley, you 
 made it Cr., because it produced value. Now that it 
 costs viilue in cash, you must debit it. Ilcncc : — 
 
 A Bill Payable is Cr. wheu issued or <_'ivcD, and 
 Dr. when it is redeemed or paid. 
 
 $798 75 
 
 Sundries 
 
 Cash 
 
 John Mason 
 
 Cash 
 
 Cash 
 
 Cash 
 
 Cash 
 
 Cash 
 
 Dr. To McUe. 
 
 Dr. 
 
 To Bilh Rei-chabk 
 
 Dr. 
 
 18 
 
 Dr. 
 
 19 
 
 Dr. 
 
 Dr. 
 
 To BiLU Receivalde 
 
 To Milse. 
 
 To Bills liereivahjc 
 
 To B'dbi lii'cdvdble 
 
 325 
 
 496 
 
 175 
 
 0(1 
 
 104.40 
 
 155 '50 
 
 125 00 
 
 230!20 
 
 20 
 
 Mbrohandise Dr. 
 
 To College Bank 
 
 122152 
 
 21 
 
 Personal Expenses Dr. 
 
 To Cai^h 
 
 50100 
 
 «798 75 
 
 S2l 00 
 
 175100 
 
 104 40 
 
 IfjUoO 
 
 12500 
 
 .'30 20 
 
 12252 
 
 50 00 
 
 
 c '1 
 
\,LUMM 
 
 42 
 
 February 22, 1894, 
 
 Bills Payable Dr. 
 
 To Cash 
 
 9265 
 
 00 
 
 1265 
 
 0(1 
 
 m 
 
 1B9 
 
 Cash 
 
 Sundries 
 R. Webster 
 W. Black 
 Jackson & Bro. 
 
 Expense 
 
 Dr. 
 
 23 
 
 Bills Payable Dr. 
 
 25 
 
 28 
 
 Dr. 
 
 To Merchandise 
 
 To Cash 
 
 Dr. To ColUffe Bank 
 
 To Gash 
 
 81 
 
 125 
 
 OO'I 
 
 • 81 
 
 oo; 
 
 125 
 100 
 
 200 
 
 9»J 
 
 001 
 
 uoJ 
 
 00 
 
 75' 
 
 00 
 
 125 
 
 00 
 
 I 
 
 425100 
 
 Dr. 
 
 JSi»-i 
 
 Feb 
 
43 
 
 00: 
 
 OO'I 
 
 .00: 
 
 lOOl 
 
 I DO' I 
 lOO'l 
 
 75 
 
 1)k 
 
 LEDGER 
 
 STUDENT. 
 
 Cr. 
 
 1265 
 
 0(1 
 
 81 
 
 0(» 
 
 By Sundries, 
 " Loss ami Gain, 
 
 700(i 
 
 lut; 
 
 8163 
 
 75 
 13 
 
 CASEJ. 
 
 Cr. 
 
 125 
 
 425 
 
 00 
 
 00 
 
 Feb. 
 
 I; To Student, 
 5 " Mtlse.. 
 
 96 
 
 75 
 
 !) 
 
 3200 00 
 
 220|(>0 
 
 I 
 .■{00 1 00 
 
 •' Bill.s Receiviil)!e, 
 
 " Md.'^e., 
 '*'! '' John MiiHoii, 
 '2! " Mdse., 
 '" " Bills Heceivable, 
 
 >• Mhe., 
 
 •■ Bills Keceivahle, 
 
 " Mdse., 
 
 " Biil.« Receivable, 
 
 22 
 
 M,h, 
 
 '1 2.5 75 
 
 noo 
 
 425 00 
 
 102 95 
 
 1 75 00 
 
 325 Oi); 
 
 f [ 
 
 104, H)' 
 
 1 
 
 155|50'; 
 
 i2i;joo! 
 
 230:20! 
 
 81 00 
 
 1S!)4. 
 Feb. 
 
 I 
 
 i "i 
 
 '111 
 
 13| 
 lb\ 
 
 Kii 
 
 23; 
 
 28i 
 
 JIUllM) 
 
 By Mdfe., 
 ■' College Bank, 
 " Kxpense, 
 " Sundries, 
 " Expense, 
 " Mdse., 
 " Bills Payable, 
 " Personal Expense.", 
 " Bills Payable, 
 
 " Expen.se, 
 " Balance, 
 
 342 
 
 1500 
 
 15 
 
 475 
 
 30 
 
 125 
 
 798 
 
 50 
 
 2(i5 
 
 50 
 
 00 
 
 00 
 
 00 
 
 00 
 
 00 
 
 75 
 
 00 
 
 00 
 
 125 
 
 9(1 
 
 2088 
 
 00 
 75 
 40 
 
 591140 
 
 >R. 
 
 11891. 
 M,. 
 
 JOHN MASON. 
 
 Cr. 
 
 1 To Student, 
 3 •• Mdse., 
 
 10 <i 
 
 58100 
 
 I 283 
 ' 178 
 i 49(i 
 
 1538 
 
 00 
 
 1894. I 
 Fel,. !lO 
 
 28 
 
 By Ctt.-li, 
 •' Balance, 
 
 425.00 
 
 iiisloo 
 
 I -J 
 
 r; 
 
 1538,00 
 
■MiMUuaal 
 
 '■it? 
 
 Dr. 
 
 44 
 MERCHANDISE. 
 
 1894. 
 
 
 
 Feb. 
 
 1 
 
 To Student, 
 
 
 2 
 
 " Sundries, 
 
 
 fi 
 
 " College Bank, 
 
 
 9 
 
 " Bills Payable, 
 
 
 15 
 
 " Sundries, 
 
 
 20 
 
 " College Bank, 
 
 
 28 
 
 " Loss and Gain, 
 
 
 
 / 
 
 / 
 
 
 
 / 
 
 
 
 1894. 
 
 
 2800 
 
 00 
 
 Feb. 
 
 ;i 
 
 8;j(; 
 
 2.') 
 
 tf 
 
 ■1 
 
 117 
 
 00 
 
 5 
 
 2(;r) 
 
 00 
 
 8 
 
 630 
 
 00 
 
 " 1 9 
 
 122 
 
 52 
 
 " 10 
 
 J338 
 
 13 
 
 " 12 
 
 
 
 !• 
 
 i;{ 
 
 
 
 (t; 
 
 ifi 
 
 
 
 It 
 
 18 
 
 
 a 
 
 22 
 
 
 
 i* 
 
 28 
 
 ttlOS 
 
 90 
 
 Uy Mdse., 
 
 '• Billn Receivable, 
 
 '• Cash, 
 
 •• Sundrie.", 
 
 •• Cash, 
 
 •' Bills Receivable, 
 
 " CiinIi, 
 
 " Bills Receivable. 
 
 " Sundrief, 
 
 " Cash, 
 
 '• Inventory, 
 
 Dr. 
 
 BILLS RECEIVABLE. 
 
 1894. 
 Feb. 
 
 11 To Sludenl, 
 3; « Mdt>e, 
 
 41 •< « 
 
 8 " " 
 
 10 " " 
 
 13; " '« 
 
 _ ,...^ 
 
 
 1894. 
 
 
 425 
 
 75 
 
 Feb. 
 
 8 
 
 125 
 
 00 
 
 
 16 
 
 141 
 
 25 
 
 
 <( 
 
 175 
 
 00 
 
 
 19 
 
 101 
 
 40 
 
 
 (I 
 
 230 
 
 20 
 
 
 28 
 
 1201 
 
 60 
 
 
 
 By Cash, 
 
 Balance, 
 
 ' II 
 
 Cr. 
 
 408100 
 
 1 
 
 14l!2,-. 
 
 I 
 220iti(i 
 
 «53i0() 
 
 41 [00 
 
 104|(ii 
 
 102|!)r. 
 
 23oi2(t 
 
 821 iOo 
 
 155!5(> 
 
 81iOI) 
 
 3I50!00 
 
 6108190 
 
 Cr. 
 
 425 
 175 
 104 
 12d 
 230 
 141 
 
 1201 00 
 
 on 
 
 40 
 GO 
 20 
 25 
 
 Dk. 
 
 Dr. 
 
 
 BILLS PAYABLE. 
 
 
 Cr. 
 
 1894. 
 
 
 
 i 
 
 1 
 
 
 
 1894. 
 
 
 
 " 
 
 
 
 Feb. 
 
 16 
 
 To Ca»h, 
 
 j 
 
 798 
 
 75 
 
 Feb. 
 
 1 
 
 By Student, 
 
 1 
 
 708 
 
 '.') 
 
 <t 
 
 22 
 
 (1 11 
 
 
 266 
 
 00 
 
 <* 
 
 9 
 
 " Mdse., 
 
 1 
 
 265 
 
 OH 
 
 (( 
 
 23 
 
 11 (C 
 
 i 
 
 1 
 
 125 
 
 00 
 75 
 
 (( 
 
 15 
 
 <( (1 
 
 
 125 
 
 0(1 
 
 
 1188 
 
 1188 
 
 '\i 
 
 tp89». 
 
 fFa.. 
 
Cr. 
 
 408j0(i 
 Hli'i.-. 
 
 1 
 
 t 
 220i<i" 
 
 fi53i0t) 
 
 4l|0(» 
 
 104j40 
 
 102j!)r) 
 
 23ol2l» 
 
 821 OO 
 
 155 
 
 50 
 
 81 00 
 
 3150100 
 
 1- 
 
 6108190 
 
 Ce. 
 
 425h 
 
 175 
 104 
 125 
 
 00 
 40 
 01' 
 
 Dr. 
 
 45 
 
 RICHARD WEBSTER 
 
 Cr. 
 
 1894. 
 
 
 
 Feb. 
 
 10 
 
 To Cash, 
 
 ( * 
 
 25 
 
 " College IJank, 
 
 it 
 
 28 
 
 '• Balance, 
 
 125100 
 
 125,00 
 
 I 
 132 00 
 
 382 00 
 
 1894. I 
 Feb. I 
 
 By Student, 
 
 H82 
 
 382 
 
 00 
 
 00 
 
 JDu, 
 
 lf^94. 
 Feb. 
 
 WILLIAM BLACK. 
 
 Cr. 
 
 To Cu:-li. 
 " Colle>'e Hunk. 
 
 28 *' Balance, 
 
 il 
 
 
 ! 1894. 
 
 1 
 
 
 
 1 150 
 
 00; F.b. I 
 
 15} 
 
 
 100 
 
 00; 
 
 
 i 
 
 64 
 
 25 
 
 , 
 
 
 
 314 
 
 25 
 
 
 IJy Student, 
 
 314 
 
 314 
 
 Dk. 
 
 189). 
 Feb. 
 
 JOHN EDWARDS. 
 
 Cr. 
 
 To Ciigji, 
 " Balance, 
 
 I 200 
 
 i| 
 
 293 
 
 00; 
 75i 
 
 1894. I : 
 
 Feb. ' 2 Hv Mdse., 
 
 493; 75 
 
 COLLEGE BANK. 
 
 493 
 
 493 
 
 TO 
 
 75 
 
 Ck. 
 
 By M(I,*e., 
 « t( 
 
 " Sundries. 
 " Balance, 
 
 117'00 
 
 I 
 122 52 
 
 426 00 
 835 48 
 
 100 
 
 1500 
 
 ■SI 
 
 i 
 
■Muii^wa 
 
 Dr. 
 
 4G 
 EXPP]NSE. 
 
 1894. 
 Feb. 
 
 G 
 
 Ct 
 
 13 
 
 u 
 
 28 
 
 To Cash, 
 
 
 
 - 
 
 
 1894. 
 
 
 
 
 ! 1.1 
 
 00 
 
 Feb 
 
 28 
 
 
 
 30 
 
 00 
 
 
 
 
 
 96 
 
 7.5 
 75 
 
 
 
 
 141 
 
 By Loss and Gain, 
 
 Ck. 
 
 14175 
 
 141 7.-) 
 
 Dr. 
 
 .JOHNSON & IJRO. 
 
 Cu. 
 
 1894. 
 
 i 
 
 1 
 
 ! 
 
 
 18!)k 
 
 
 
 
 
 
 Feb. 
 
 •25 To Collejie Bank, 
 
 200 
 
 OU 
 
 Feo. 
 
 l") 
 
 By Mdse., 
 
 1 
 
 380 
 
 00 
 
 (( 
 
 28 i " Balance, 
 
 
 180,00 
 
 
 
 
 
 
 
 
 
 
 3S0 
 
 00 
 
 Dr. 
 
 1894. 
 Feb. 
 
 PERSONAL KXPENSE. 
 
 Ch. 
 
 21 
 
 To Ciisli, 
 
 I ; 1894. ! 
 
 soioo Feb. 128 
 
 By Loss and Gain, 
 
 50 00 
 
 Dk. 
 
 LOSS AND GAIN. 
 
 Ck. 
 
 1894. i 
 
 
 
 
 r 1894. 
 
 
 
 ! ■ ' 
 
 Feb. 28 
 
 To Store ExpeiL-es', 
 
 i '^> 
 
 75 Feb. 
 
 28 
 
 By Mdse., 
 
 ; 13.38 
 
 t 
 
 " Personal Expense.", 
 
 ! so 
 
 1 
 
 00 1; 
 
 
 ■ 
 
 1 
 
 M 
 ■1 
 
 a 
 
 t( 
 
 " Student, 
 
 
 1146 
 
 38 
 
 
 
 
 
 
 
 1338 
 
 \:m 
 
 13 
 
 1894. 
 Feb. 
 
 BALANCE ACCOUNT. 
 
 Cr. 
 
 281 ToCasii, 
 
 " MJse. (Inv.), 
 " Bills Receivable, 
 " " John Mason, 
 " I " College Bank, 
 
 
 
 
 
 
 
 
 1894. 
 
 
 20H8 
 
 40 
 
 Feb. 
 
 28 
 
 Sl/JO 
 
 00 
 
 (( 
 
 (( 
 
 141 
 
 25 
 
 it 
 
 (C 
 
 1113 
 
 00 
 
 t( 
 
 C( 
 
 835 
 
 48 
 
 t( 
 
 it 
 
 7328 
 
 13 
 
 
 
 By R. Webster, 
 " W. Black, 
 " J. Eduar.ls, 
 " .lohnson & Bro., 
 
 " StudentiNetCap.) 
 
 132 
 
 64 
 
 293 
 
 180 
 
 6658 
 
 7328 
 
 (II) 
 2.5 
 75 
 01) 
 13 
 
 13 
 
 •'S|.' 
 
47 
 
 i, 
 
 Cr. 
 
 14175 
 
 TRIAL BALANCE. 
 
 Ill 
 
 Sri'DExr, 
 
 (Usii, 
 
 Mkhciunuisk, 
 
 Bills Rkokivablk, 
 
 Bills Pav^mle, 
 
 iJxo. Masox, 
 
 R. Wkhsteh, 
 
 W. Black, 
 J. Edwakds, 
 Colle(;k Baxk, 
 Stork Expkxses, 
 
 JOHNSOX it Bro., 
 I'KKSUXAL Exi'EXSfS, 
 
 Dr. Amcpnts. Or. 
 
 *•--, 
 
 m 
 
48 
 
 PRACTICE SET FOR FEBRUARY. 
 MEMORANDA. 
 
 Feb. 1, 1894. — Student counncnced Business tliis diiy with tlio t()llowir)g Resource; 
 nnd Liabilities : — Resources— Casli, $2088.40; McroliiindiHC, $3150.00 ; ,< note agaiiiHt 
 W. Lyniiin, due Feb. 15, $141.25 ; Cash deposited in Coilej,'e Bauk, $835.4H; Jolin 
 Mason owes you on account,$1113.D0. Liabilities — You owe Riohnrd Webster $132.00; 
 Wm. Black, $64.25 ; John Edwi.rds, $293.75 ; Clm. Johnson & Bro., 8180.00. (") 
 Bought of Wm. Black, 15 bbls. Superfine Flour (<^ $6.00; 3800 lbs. Bncon («) 12o. ; lift 
 boxes Tallow Candles, 1500 lbs. @ IGc. ; 20 bbls. Mess Pork at $15.00. Gave in puy. 
 lucnt cheek on College Bank, $2:i5.00 ; the balance bought on account. 2. Sold John 
 MiKson on his note (a) 10 days, 9 bbls. Superfine Flour @ $7.50 ; 400 lbs. Bacon (ti 
 13c.; 1 doz. Sugar cured Hams, 168 lbs. (a) 17c. (") Sold Jolin Brown 14 bbls. N. 
 Su^ar, 2800 lbs. (a) Gc. ; 5 boxes Dates @ $3.70 ; 5 chests Y. H. Tea, 250 lbs. @ 36c. 
 20 boxes Tallow Candles, 1000 lbs. (a) 18c. Received in Payment, Cash, $225.00 ; hu 
 note @ 3 d.iy8 for the balancf. 3. Deposited Cash in College Bank, $1500. (" 
 Received Cash of John Mason, on "/.., $728.00. (") Sold Wni. Barker 15 bbls. Bald 
 win Apples @ $3.75 ; 2 hiids. N. O. Molasses, 180 gallons (a) 54c. ; 8 boxes Valencia 
 
 Raisins @ $2.60; 12 buckets Raspberry Jam, 360 lbs. (a) lie. 
 
 4. 
 
 Received in part pav 
 ment Cash $150.00; tho balance to bo paid on the Sth inst. 4. Paid John Fidwards, w 
 ■*/„., per ciieck, $175.00. (") Paid Richard Webster, Cash, in full of " /.. 5. Bough; 
 (if Chas. Johnson & Bro., 10 sacks Rio Cott'ec;, 1500 lbs. (a) 25c. ; 8 chests Ceylon Teal 
 400 lbs. @ 33c. ; 400 bushels Russian Wheat @ 78c. ; 7 hhds, N. O. Molasses, 70(| 
 gallons (qi 60c. Gave in part payment, Cash, .$250.00; my note @ 10 days, $300.00 | 
 Wm. Lyman's note in my favor ; the balance bought on "/,. 7. Sold John Mason, on "/.I 
 5 bbls. Mess Pork (w, $17.00. (") Sold Wm. Jones, for cash, 3 boxes Vermicelli (a ^ 
 84.00 ; 2 sacks CoftLc, 300 lbs. @ 28c. ; 1 chest Ceylon Tea, 50 lbs. @. 40c. ,s. R, ccivef 
 (Jash of Wm. Barker, in full of "/,.. (") Received Cash of John Brown for his note o 
 the 2ud. 10. Paid Wm. Black, Cash on "/„., $275.00. (") Sold John Mason, on '/, ^| 
 :> sacks Rio Coffee, 750 lbs. @ 2l)c. ; 4 sacks Salt @ $1.10 ; 75 bushels Wheat @ 84c 
 11, Paid Cash for 5 tons Coal, $25.00. 12. Bought, per check, lurniture for office use 
 $58.00. (") Sold John Edwards, on V,., 3 lihds. N, O. Molasses, 300 gallons @ 70( 
 14. Sold Elias Smith, 4 sacks Rio Coffee, 600 lbs. @ 30c. ; 175 bushels Wheat @ 86i 
 1200 lbs. Bacon («) 14c. ; 3 bbls. Sugar, tiOO lbs. @ 7c. Received in payment, Casl 
 $275.50 ; his note @ 10 days for the balance. 15. Received Cash of John Edwards ii| 
 balance account. (") Received Cash for petty sales, $24.00. (") John Mason lias tlii' 
 (lay paid his note of the 2nd. 16. Sold Robert Walsh, 8 bbls. Superfine Flour @ $7.50 
 8 boxes Tallow Caudks, 400 lbs. @ 17c.; 5 bbls. Mess Pork (^ $19.00; 12 buckc 
 Blackberry Jam, 360 lbs. @ 13c. ; 3 sacks Coffee, 450 lbs. @ 2sc. Received in par 
 payment, Cash, $125.00 ; his note @ 3 days for $130.00; the balance to be paid on tl 
 28th. 18. Paid my note of the 5th, favor of C. Jackson (& Bro., per check. (") Receivi 
 Cash of John Mason, on "■/„., $347.40. 19. Bought at auction Merchandise amounlin 
 to $1748.00 ; gave in payment. Cash, $400.00 ; my note @ 4 days made in favor of 
 Jenkins, $500.00 ; Check on the College Bank for the balance. 20. Soid R. Benton, i 
 his note @ 3 days, 5 boxes Malaga Raisins @ $4.50 ; 3 bbls. Florida Oranges @ $9.0l 
 8 bbls. Apples at $4.75 ; 12 bunches Bananas @ $2.25. 22. Paid Chas. Jacksoo ' 
 
4'.) 
 
 iwing Resource! 
 ,, note against 
 $835.48 ; John 
 Webster $132.00: 
 , 8180.00. (") 
 con (rt) 12o. ; 'M 
 ). Gave in pay- 
 2. Sold John 
 lbs. Bacon {n 
 n Ubbb. N.O 
 •?50 lbs. @ 3Bc. 
 
 Bio., (;u.sIi, on "/,.. $250.00. (") SoM VVni. 0. ByrncH, for (.'ash, 25 bbl«. Mc,s.s Pork © 
 121.00 ; 20 bblH. Priinit Bo.-f (,< $1 5.00 ; 14 bbls. Granulated Sug'.r, 2800 Ib.s. @ 7o. 24. 
 •Rccfivcid Ca-h of Robert Walsh for hin noti- of the 5th. 26. Paiil my noto of the lOfh, 
 favor of .1. .Jenkins, in ca.sh. (") Received Cash of R. Benton for his note of the 20th. 
 (") 8old ( lia.s. Adams, for Cash, 3 biicketw Blueberry Jam, 90 lbs. @14e. ; 2 doz. 
 Brooms (,i^ $1.75 ; 5 sacks Salt @ $1.15 : 1 sack Coffee, 150 lbs. («; 28c. 27. Received 
 Cash of Elias Smith lor his note of the 14th. 28. Received Ca.sh of Robert VVal.sh i i 
 fiill. (") Paid the foll.)winf,M>xpenses in cash :— !)raya«,'c, $18.00 ; Clerk Ifin". $75.00; 
 Kepair.s do Store. $23,00. 
 
 Mkrcuandisk Per I.wentory, $Ki98.25. 
 
 REMARK. 
 
 Alter makiiij; your Day-Book, havo it examined so that you may lie sure your work 
 
 ,|| correct. The transactions are so much alike the sot propo.scd to you a.t a model, that 
 1*. •,. 1 1.™. 1. . 1 .11 I 1.1 . • 1 . .• .. .. , 
 
 sh $225.00 ; lii; Au will hiivu no difficulty to make the Journal, i'^xamine each transaction attentively ; 
 
 k $1500. (", (i»k yourself " What did I receive ? "' and "What did I give?" and remember that 
 
 ur 15 bbls. Bald ^1 What you receive is Pr. to what you give." 
 i boxes Valencia H' your work is right, your Trial Balance will agree with the one given. 
 
 ived ill part pav 
 John Edwards, oi | 
 " / 5. Bouj'li' i 
 
 " m 4 
 
 jhcsts Ceylon Tea | 
 O. Molasses, 7<)l "5^ 
 10 days, $300.00 
 uhu Mason, on "I,. 
 xes Vermicelli (« 
 10c. !S. li ccivM 
 »wn for his not^' o 
 ohn Mason, on '/> 
 els Wheat @ 84( 
 ture for ofiBce use | 
 00 gallons @ 70e. :| 
 Is Wheat @ 86c I 
 ill payment, Casl J 
 John Edwards t 
 Im Mason has tin 
 ue Flour @ $7.5iJ | 
 9.00 3 12 buckci 
 Received in pai 
 e to be paid on ll 
 (") Receivf 
 handise amountit. 
 nade in favor ofi 
 Sold R. Beaton, c 
 Oranges® $9-01 
 i Chas. Jacksou 
 
 TRIAL BALANCE. 
 
 
 Dr. Amounts. ( 
 
 'R. 
 
 Dr. Di 
 
 ^'FERKNCES. 
 
 Ur. 
 
 
 1 ■ "" 
 
 
 \ 
 
 
 
 
 StI IIKNT, 
 
 (ill) 1 00 
 
 ";i2H 1 1 a 
 
 1 
 
 
 fior.e 
 
 l.t 
 
 C.\.SH, 
 
 ().">! G CI 
 
 ;;iis 00 
 
 i 289S 
 
 Gl 
 
 1 
 
 
 .Ml IHM.WIUSK. 
 
 T2'j:! ' 0(1 
 
 .',(; ts 0(1 
 
 ) 
 
 :!r)7i 01 
 
 1 
 
 
 lill.l.S liKCKlN .MM.K, 
 
 ' \n-ll 
 
 HI 
 
 lOJT 
 
 s| 
 
 i i 
 
 1 
 
 
 ■ ioilN M.\SiiX, 
 
 ! ii;o 
 
 10 
 
 M)-;-, 
 
 10 
 
 ;!'^,'. 00 
 
 
 
 Coi.i,Ki;i: l>.\NK, 
 
 •>'■'>:'.'> 
 
 ■IS, 
 
 IiUk; no 
 
 72;t \x 
 
 
 
 HlClHIMl \Vl.l!SIKl!, 
 
 l:)2 00 
 
 l:;2 'oo 
 
 ' 
 
 1 
 
 
 i 
 
 W.M. IJlai K, 
 
 liT.i 
 
 (10 
 
 '.i2:> 
 
 2o 
 
 
 
 (i'lO 
 
 25.! 
 
 1 
 
 .li^llN liiiwAisns, 
 
 :;s,-, 
 
 11(1 
 
 ::<-, 
 
 00 ; 
 
 
 i 
 
 
 , 
 
 ('. .lollN-ON' iV l!l!0.. 
 
 J.'ill IHI 
 
 727 
 
 75 
 
 
 1 
 
 1 
 
 177 
 
 7.^1 
 
 \V. I-'. llMtKKil, 
 
 (■.;i jM 
 
 1 
 
 u:! 
 
 «5! 
 
 ■ 
 
 
 
 I'li.i.s 1'av.ahi.k. 
 
 -nil : 00 
 
 .-^(lo (10 i 
 
 ; 
 
 1 
 
 
 
 10.\i'p:nsk, 
 
 11)9 
 
 00 1 
 
 
 
 I!)|i 00 
 
 
 
 IvOllKliT \VaI..-I1, 
 
 140 
 
 80 
 
 I 10 
 
 80 
 
 l| 
 
 
 
 1 
 1 
 
 2l:!08 
 
 i)5 
 
 2 1. 'SOB ' 
 
 i 
 
 9-) 
 
 77H0 
 
 i:!i 
 
 7786 
 
 13 
 
 hi 
 
 
 « t.-J 
 
 F 1 ] 
 
 I ''3 
 
 %c 
 
 im 
 
 \ 
 
 our net gain for the month is §925.21. 
 
 II 
 
D, 
 
SKT III. 
 
 pay Book, Journal, Ledger. 
 
 BUSINESS PROSPEROUS. 
 
 I I'i 
 
 dm 
 
 3P 
 
-"-""'''°— "*" 
 
 Ul 
 
 dl., 
 
 Jose 
 Soli 
 
53 
 
 Set III. — Negotiable Paper. 
 
 I;i Set II. was shown tlio role that l^romissory Notes and Checks play in commercial 
 fa'nsactions. Goods were sold to different parties, and notes were received in payment; 
 
 fu bought floods and jjave your note or your check in payment. 
 Under certain conditions these notes are transferable — that is to say, they can pass 
 j|fom person to person ; in other words, they are negotiable. But that they n(ay possess a 
 9iegotiahle character, they must have certain elements. These elements are : — 
 
 1. Parties. 2. Consideration. 3. Timr, 4. Payable in monei/. 5. Negotiable 
 liords. 6. Paifable absolutely. 1 . A specified amount. 
 
 The original parties to a promissory note are the MAKKR and the payee. The 
 ]|AKER is the party that makes the note ; the PATEE is the party in whose favor the 
 jMte is made. 
 
 'WK In the following note John Brown is the maker ; it is he who promises to pay 
 bseph Smith is the payee ; it is in his favor that the note is made. 
 
 150. 00. ^rtbahaskavilie, Marc/j 1, 189 J/.. 
 
 J^indy days after date, J promise to pay 
 epJ} Smitt} or bearer^ 'Vne ^Hundred and I^ifty 
 Dollars, at tf}e Vollege Mank, value received. 
 
 Jol)n Mrown. 
 
 Xotice tiiat this note has all tlic elements required to make it negotiable. 
 
 The Parties are John Brown and Joseph Smith. 
 
 The Con.«ideration is expressed by the words " value received.'* 
 
 Time — Ninety days a/ter date. 
 
 I. is payable in money. 
 
 It is payable absolutely. 
 
 It has a negotiable word, " bearer." 
 
 It promises to pay a specified amount. 
 
 pSO.OO, ^rtbabaskaville, Marc/? 1, 189^. 
 
 finely days after date, I promise to pay 
 Josep}} Smith or order, 'One 'Hundred and JFifty dollars, 
 at tf)e Vollege Mank, value received, 
 
 Jol}n rBrown. 
 
 m 
 
 m 
 
54 
 
 The only difference between the two notes given is that the first is payable to Joseph i 
 Smith or " hearer," and the second to Joseph Smith or " order." This difference is so 
 important that it merits a special attention. 
 
 Bearer. 
 
 A note made payable to a particular person or bearer can be transferred by nmpk 
 delivery. If Joseph Smith buys goods from you, and you arc willing to accept as pay- 
 ment John Brown's note, he hands you the note and you become the owner. The holder 
 of a note made payable to bearer is presumed to be the rightful owner. If such a note be 
 found or stolen, the finder or the thief has, of course, no right to collect it; but if he sell 
 it be/ore maturity to Jin innocent holder, that is to say, to one who has no reason to 
 suspect that the note was found or stolen, the innocent purchaser will be protected in the 
 collection of the note. 
 
 From this will be seen the risk run by those who send th t the mail promissdiy 
 notes and checks made payable to bearer. 
 
 Order. 
 
 The second note is made payable to Joseph Smith or order, — that is, to the person ti 
 whom he orders it to be paid. To become negotijiblo this note requires the signature ot 
 Joseph Smith. Suppose, then, that ho buys merchandise from you and offers you this 
 note in payment. If you agree to accept the note, Joseph Smith must write his nanit 
 on the back of the note. 
 
 Indorsement. 
 
 The act of the payee writing his name on the back of a note or check, and thereby 
 transferring the property in it, is called an Indorsement. 
 
 (1) If the indorsement is a mere signature of the party transfirring, witliout an; 
 other words, it is called a Blank Indorsement. A promissory note, check, or otliet 
 negotiable paper indorsed in blank, is transferable from hand to hand. The effect of a 
 blank indorsement is to make the instrument payable to bearer. A note thus indorwi 
 runs the same risks as a note psiyable to bearer ; and, if lost or stolen, it can be sold V 
 an innocent purchaser for value. 
 
 Example of a Blank Indorsement. 
 
 \ 
 
 Arthabaskaville^ March i, 1894. 
 
 after date X promise to pa^ ^ ^^ 
 bearer y One hundred W jj, 
 ^anky value received. 
 
 JoJ^n ^rown . 
 
 ..,v^- 
 
56 
 
 ^able to Joseph 
 iifferencc is so 
 
 rrcd by simple 
 accept as pay- 
 ,•. The holder 
 f such a note be 
 t ; but if he sell 
 as no reason to 
 protected in the 
 
 nail pvomissdij 
 
 , to the person to 
 J the .signature ot 
 d offers you this 
 1 write his name 
 
 eck, and thereby 
 
 •ing, without auj 
 check, or other 
 The effect of a 
 otc thus indorsel 
 it can be sold t- 
 
 (2) If the indorsement mentions the name of the party to whom it is transferred, it 
 i called a Full Indorsement. When a promissory note or other negotiable paper is thus 
 indorsed, no one but the indorsee, that is, the person to whom the note is transferred, can 
 leraand payment. If he wishes to transfer it, he must indorse it. If the instrument be 
 l^st or stolen, the thief or finder cannot collect it. 
 
 (' Such being the case, it is natural that this mode of indorsement should be generally 
 Idopted by business men in transmitting notes, checks, and drafts by the mail:— 
 
 ; Example of a Full Indorsement. 
 
 ^«5* "^ Arthabaskavitle, March i, 1894. 
 
 ^^' ^.^ 
 
 Smitf} or order ^ One fiundred 
 ge Bank, value received. 
 
 Jo1)n jDrown. 
 
 Days ok Grace. 
 
 Notes and Drafis on time arc nominally due at the expiration of the specified 
 time ; tiicy are legally due three days after. These three days are called Days of Grace- 
 It a note I'oads " ten days after date," it will be due only thirteen days after date. If 
 tbe last day of gncc fiills on a Sunday or a legiil holiday, the note must be paid on the 
 next day. In the United States tiie note would be payable on the second day of grace. 
 
 m 
 
 Si .■ 
 
 I,' 
 
 1, 
 
 1894. 
 
 use to pa^ 
 hundred 
 received. 
 
 n 
 
 :b 
 
 rown . 
 
 Interest and Discount. 
 
 The new subjects introduced in the set for March are Interest and Discount, 
 
 Interest is money charged for the use of money for a certain time. 
 
 Discount is an allowance made for the payment of a debt of money before it becomes 
 d«c. 
 
 Bank Discount is the interest on the face of a note from the day of discount to 
 tlte day of payment. 
 
 Tlie Proceeds of a note is the face of tlie note minus the discount. 
 
 The Day of Maturity ib the day on which the note is due. 
 
 Find the day of maturity, tiie discount, and the proceeds of the following promissory 
 note : — 
 
 f 
 
66 
 
 $"175,75. ^rtbahaskaville, Mar. -15^ -1893. 
 
 finely days after date^ I promise to pay 
 to 'College Student or order^ "Cue 'Mundred and Seventy- 
 five lob ^oll'irs^ at tlfe 'College Jjank^ value received. 
 
 Joseph ^mitj}. 
 
 Discounted at the Bank, Mar. 25, (rjt 6 "/„. 
 
 The note has 93 days to run. The clay on wliich it will be due is found aa fol- 
 lows : — 
 
 In March it has 16 days to run. 
 
 " April " " 30 " " " 
 
 " May " " 31 " " " 
 
 77 
 93 — 77=16. The day of maturity is June 16. 
 
 On March 25th, you presented this note at the (College Bank to h:ive it discounted. 
 Now, if the Bank gives you $175.75 for the note, it is evident that it will lose the 
 interest on that sum for the time the note has still to run : 83 days. 
 
 But the Bank will not suffer a loss to accommoduto you : it will keep the interest on 
 the face of the note for the time the note has still to run, and give you the balance, or the 
 proceeds. 
 
 The Discount and the Proceeds are found as follows : — 
 
 175.75 X.06= Interest or discount for 1 year. 
 175.75 X.06= " " " " 1 day. 
 
 365 
 175.75 X.06 X 83 " 
 
 ~ 365 
 175.75 
 .06 
 
 10.5450 
 
 83 
 
 316350 
 843600 
 
 875.2350 
 
 " 83 days. 
 
 365)875.2350 (2.3970 
 730 
 
 1452 
 1995 
 
 3573 
 
 3285 
 
 2885 
 2555 
 
 3300 
 3285 
 
 15 
 
 •only 
 JTecei^ 
 
 m 
 
57 
 
 ^893, 
 
 e to pay 
 oeventy- 
 eived. 
 
 omitj}. 
 
 8 found as fol- 
 
 ve it discounted, 
 t it will lose the 
 
 i the interest on 
 ! balance, or the 
 
 Tlie number of mills being greater than 5, add a cent. The discount then is $2.40. 
 The Bank reserves this discount, and hands you in cash $175.75— $2.40 = $173.35. 
 If you were now told to make au entry of this transaction in your Journal, your 
 bnly difficulty would be with the Interest or Discount, for C:ish is Dr. because it is 
 Received, and the Bill Rocciv;iblc is Cr., because it is disposed of 
 
 By having this note discounted 83 days before maturity, you lost $2.40. The dis- 
 bount has cost you this sum. You h ivc already seen that whatever costs is Dr. In this 
 Ixample, Discount is Dr. for its cost. Tiie Journal entry will, therefore, read : — 
 Sundries Dr. To Bills Receivable, $175.75. 
 Cash, $173.35. 
 Discount, $2.40. 
 
 Example II. 
 
 ■34(5 too 
 
 lOO 
 
 m 
 
 c^rtJ^abaskavilU ^ Marct} 4, "1893, 
 
 xcur months after date^ X promise to pay 
 to r(ichard %ebster, or order ^ Tour ^Hundred and Twenty - 
 five fob T)ottars, at his office, value received. 
 
 "College Student, 
 
 Discounted Mar. 25, @ 7 "/„. 
 
 Four months after March 4, brings us to July 4. The 3 days of grace make the 
 i|ote due on July 7. Tlie note was discounted Mar. 25. The number of days it had 
 ^ill to run is found as follows : — 
 
 In March it has 6 days ; in April, 30 ; in May, 31 ; in June, 3i) ; in July, 7. 
 llaking a total of 104 days. 
 
 % ^y paying your note on March 25, you are entitled to a reduction equal to the 
 r-iaterest on $455.25 for 104 days, at the given rate. 
 
 455.25 X.07= 
 455.25 X.07= 
 
 Interest for 1 year. 
 " " 1 day. 
 
 865 
 455.25 X07 X104 = 
 
 365 
 455.25 
 .07 
 
 365)^314.22 
 3285 
 
 31.8675 
 104 
 
 2922 
 2920 
 
 1274700 
 3186750 
 
 
 " 104 day^. 
 
 (9.08 
 
 itt- 
 
 3314.2200 
 
"Ml 
 
 58 
 
 The proceeds, or, in this case, the amount of cash you pay is $455.25 — 9.08=8446.17. 
 
 Now, how must this transaction be joarnalized ? Again, your only difficulty will be 
 with the Interest. Your note is a Bill Payable, and, as it cost you value, it is Dr. Cash 
 is Cr., because it is paid out. But it is not only Cash that has paid your note; tlic 
 intcre-st for the unexpired time has diminished your debt by $0.08 ; this interest, then- 
 produces value, and must be credited. 
 
 Hence the Journal entry will read : — 
 
 Bills Payable Dr. To Sundries, $455.25. 
 Ca.sh, 446.17. 
 
 Interest, 9.08. 
 
 Interest, then, is Dr. when it costs you value ; it is Cr. when it produces value. 
 
 It costs you value when it is against you ; it produces value when it is in i/our 
 favor. 
 
 Interest is against you when you pay it, and when your debtor pays his debt before 
 it is due. 
 
 Interest ia in your favor when some one pays it to you, and when you pay your debt 
 before it is due. 
 
 Therefore, the following : — 
 
 In journalizing Interest or Discount, ask yourself if it is against you or in yovi 
 favor ; if it is against you, it is Dr. ; if in your favor, it is Cr. 
 
 REAii Estate. 
 
 Under this title are included the houses and property that you buy. Real Estnie 
 must be debited for its cost, and credited for its returns. At the end of the month, when 
 you close your Ledger, credit the account, " By Balance per Inv.," for the property 
 that remains unsold. Should there, then, be a difference between the sides of the account 
 that difference is a lo.ss or a gain, and must be placed in the Loss and Gain Account. 
 
 Remarks. 
 
 Interest and Discount being of a like nature, they are placed in the same accouni 
 under the title Interest and Discount, 
 
 Unless otherwise stated, all computations of interest and discount must be made a: 
 ^"1^, on a basis of 365 days to the year. 
 
 Bills Receivable and Bills Payable must be debited and credited for their fac- 
 value, without regard to the interest or discount we gain or lose on them. 
 
 
 4 
 
 '4 
 
59 
 
 -9.08=8446.17. 
 difficulty will be 
 8, it is Dr. Cash 
 I your note ; the 
 lis interest, then- 
 
 luces value. 
 
 ,en it is in i/our 
 
 ys his debt before 
 
 ou pay your debt 
 
 it you or in you/ 
 
 »uy. Real Estaif 
 f the month, when 
 " for the property 
 dcsofthc account 
 rain Account. 
 
 I the same accouin 
 it must be made at 
 
 ted for their fa^^ 
 I. 
 
 DAY BOOK— (Set III.) 
 
 Arthabaskaville, P.Q., March 1, 1894. 
 
 Student commences Business this day with thel 
 following Eesources and Liabilities : — 
 
 Kesources. 
 Cash 1 
 
 Merchandi,se \ 
 
 A note against John PowEns for $575.00, due ■ 
 April 15. Days of grace included. 
 
 A note against W. Ward for $600.00, due May 
 23. Days of grace included. 
 
 Cash in College Bank 
 
 Liabilities. 
 I owe as follows : — 
 
 Wm. Goldsmith, on "/^,. 
 
 A note in favor of R. Cromwell, due June 6 
 
 A note in favor of J. Smith, due Mar. 29 
 
 Sold EioiiARD Webster : — 
 27 bbls. Flour @ $6.75 
 15 bbls. Suf-ar, @ $9.50 
 2 sacks Coffee @ $40.00 
 Received in payment his note @ 3 uios. 
 Cash for the |>iilance 
 
 Received Cash of John Powers for his note, less 
 the discount allowed him for the unexpired time. 
 
 Face of note 
 
 Discount allowed him 
 
 Cash received 
 
 This note is due April 15. It is paid 4.3 days be- 
 fore maturity. PowEUS is, therefore, entitled to the 
 interest ou his note for 43 days. 575 X. 06X43 
 
 =$4.06 
 
 365 
 
 (I 
 
 Sold Daniel Coonev for cash ; — 
 
 3 bbls. Flour (a; $7.00 
 
 4 " Biscuits @ $9 50 
 
 Sold John Mason : — 
 
 15 bbls. Flour @ $7.00 
 8 " Apples @ $3.00 
 7 boxes Prunes @ $2.60 
 24 Hams @ $2.25 
 19 bbls. Beef@ $18.00 
 Eeceived in payment Cash 
 His note at 90 days for 
 The balance on '/„ at 10 daya 
 
 5300 oo; 
 
 7585:75| 
 
 575|00l 
 
 600!00| 
 2400 00 
 
 749 75 
 430 OOi 
 725 00| 
 
 182 
 
 142 
 
 80 
 
 25! 
 50 
 00' 
 
 575 
 
 00 
 
 21 
 38 
 
 106 
 24 
 18 
 54 
 
 342 
 
 00!< 
 00 
 
 00 
 
 OOJ! 
 20il 
 
 ooli 
 
 00|i 
 
 I; 
 
 16460 75 
 
 1904 75 
 
 300 00 
 10475 
 
 4 06 
 570,94 
 
 59 00 
 
 150 
 293 
 100 
 
 00 
 20 
 00 
 
 
60 
 
 DAY BOOK— (i^ET III.) 
 Arthabaskaville, P.Q., March 4, 
 
 1894. 
 
 Doposited Cash in College Bank 
 
 Bought of Wm. Cooper : — 
 
 25 hhiJs. N. O. Molasses, 2500 j^ullons (a 34c. 
 Gave in p.'iymcnt Cash 
 My note @ 60 diivs 
 
 Clioek on College Bank for the balance 
 
 6 - 
 
 I have this day discounted luy note in favor of 
 Richard Chomwell, and due June 6. 
 Face of note 
 
 Discount allowed me for unexpired time 
 Paid the balance by check on College Bank 
 The note had still 26 days to run in March ; 30 in 
 April ; 31 in May ; 6 in June,— in all, 93 days. By 
 paying your note to day, you arc entitled to a reduc- 
 tion equal to the interest on the face of the note, 
 $430 . 00, for 93 days. 430 X .06 X 93 
 
 =$6.57 
 
 365 
 
 Paid W. Goldsmith cash on "/,. 
 
 Sold E. Webster on his note, with interest, at 15 
 days : — 
 
 7 hhd.s. N. O. Molasses, 700 gallons @ 42c. 
 
 8 bbls. Sugar @ $10.50 
 
 Wm. Ward has this day paid his note, due May 
 23. less discount for unexpired time. Face of note 
 
 Discount allowed him 
 
 Received the balance in cash 
 
 The note had still 25 days to run in March ; 30 in 
 April; 23 in May.— in all, 78 days. Ward is then 
 entitled to a reduction equal to the interest on his note 
 for 78 days. 
 
 600X. 06X78 
 
 =$7.69, discount allowed him. 
 
 365 
 
 $850 
 
 00 
 
 $2500 
 
 430100 
 
 00 
 
 250;OII 
 
 300 Oil 
 300 GO 
 
 294 
 
 84 
 
 00 
 00 
 
 600 00 
 
 6 5; 
 
 '423 4o 
 
 32501 
 
 3780' 
 
 76 
 592:3 
 
61 
 
 DAY BOOK— (Set III.) 
 Ahthabaskavillb, P.Q., March 8, 1894. 
 
 Sold Wm. Brown for ca.sh : — 
 13 boxes Prunes @ «2.40 
 3 cliests Tea @ $18.00 
 4 bbls. Biscuits (a] $10.00 
 16 bbls. Beef^j $16.00 
 25 I'blB. Plour (a) $7.50 
 
 Erceived in pnyment, Cash 
 
 His note (a] nio.«. 
 
 The balanci! on "/,. (at 10 dnyg 
 
 T liiivo this day piiid luy note in favor of J. Smith, 
 and due Mnr. 29, less discount ailowcil niu for unexpired 
 time. 
 
 Face of note 
 
 Interest allowed nic for 21 days 
 
 Paid casii 
 
 From March 8 to Mjirch 29 there are 21 day.s. 
 Hence you are allowed the interest on your note for 
 21 diiys. 
 
 725 X.06X21 „.„ ,. , „ , 
 
 .__ — gsi.oo discount allowed you. 
 
 365 ^ 
 
 Loaned cash to W. Jones for 10 days (a) 7 °/„ interest 
 
 Donated cash to a Charitable Institution 
 
 Receivod cash for potty sales 
 
 11 
 
 Richard Weestek this day pays his note of Marcli 1. 
 
 Face of note 
 
 Discount allowed iiim for unexpired time 
 
 Eoceived the balance in cash 
 
 Three months after March 1 brings us to June 1. 
 "With the days of grace, the note is due June 4. 
 
 In March the note lias 20 days to run ; in April, 
 30 : in Miiy, 31 ; in June, 4,— in all. 85. You allow 
 R. Webster the interest on his note for 85 days. 
 300 X. 06X85 
 
 -~T6r- = ''■'' 
 
 $31|20! 
 54l00i 
 40(00 
 
 256 1 OO! 
 
 187 50! 
 
 725 
 
 00 
 
 300!00 
 
 $175 
 
 300 
 
 93 
 
 00 
 00 
 70 
 
 2 50 
 72250 
 
 1000 
 
 100 
 
 145 
 
 4 
 
 295 
 
 00 
 
 00 
 
 00 
 
 19 
 
 81 
 
62 
 
 DAY BOOK— (Set III.) 
 Abthababkavilli, P.Q., March 12, 1894. 
 
 3old Wm. Bbdfobd : — 
 
 30 bblB. Flour (a), $7.00 
 5 hhds. N. O. MolasseH, 500 gallona @ 45c. 
 3 chests Tea (a) $21.00 
 14 buckets Apple Jam @ 93.25 
 Received in payment, cash 
 Balance on »/, @ 10 days 
 
 14 
 
 Bought of Wm. RoobRS a House and Lot, No. 5 
 
 Court St., for 
 Gave in payment, Cash 
 
 Check on Bank 
 My note @ 4 mos. for the balance 
 
 Kcceived cash of John Mason in full of "/^, 
 
 16 
 
 Piiid cash for Store Repairs 
 18 
 
 Received cush of Wm. BaowN in full of V„ 
 
 19 
 
 Received cash of Wm. Jones for the money loaned 
 
 him ou the 9th, with interest : — 
 Cash 
 Interest 
 
 1000X.07X10 .._ . ^ ^ 
 
 = $2.30 interest. 
 
 365 
 
 Paid Wm. Rogers my tjote of the 14th, less interest 
 
 allowed me for unexpired time. 
 Face of note 
 Interest allowed me 
 Paid the balance in cash 
 
 Four months after March 14 brings us to July 14, 
 with the days of grace to July 17. The note had yet 
 to run 12 days in March ; 30 in April ; 31 in May; 
 30 in June ; 17 in July,— in all, 120 days. By paying 
 the note to-day, you gain the interest on $1850 for 120 
 days. 1850X.06X120 ^^3^^^ 
 
 365 
 
 $210 00| 
 225 
 63 
 
 45 
 
 3800 
 
 00 
 00 
 50 
 
 00 
 
 1000 00 
 230 
 
 1850 
 
 00 
 
 $243 
 
 300 
 
 50 
 00 
 
 750 
 1200 
 1850 
 
 100 
 
 24 
 
 93 
 
 00 
 00 
 00 
 
 00 
 
 00 
 
 70 
 
 36 
 1813 
 
 49 
 
 .■)1 
 
68 
 
 DAY BOOK— (Set III.) 
 Arthabaskaville, P.Q., March 20, 1894. 
 
 Sold John Mason on V„ : — 
 30 Hams (a) $2.25 
 
 9 bbls. Flour @ 86.75 
 
 5 bblB. Pork (rtj $10.00 
 
 7 bbls. Apples (a) $3.50 
 12 buckets Blackberry Jam (aj $3.70 
 
 21 
 
 .Sold Richard Crokkr, on his note (a< 3 days : — 
 12 bbls. Beef (a) $16.00 
 2 sacks Coffee @ $40.00 
 
 2.3 
 
 Sold John Williams : — 
 
 HouHG and Lot, No. 5 Court St., for 
 
 Received in payment, cash 
 
 His note (ni S days lor the balance 
 
 24 
 
 Richard Webstkr hiis this day paid his note of the 
 
 6th inst., with interest 
 Face of note 
 
 Interest for 18 days -^?_><l01-^l^ = $1.12 
 
 •' 365 
 
 Received cash 
 
 27 
 
 Reeeiy'ed cash of Richard Croker for his note of the 
 
 21st inst. 
 
 28 
 
 Sold Joseph Rogers for cash : — 
 
 24 buckets Blueberry Jam (c^ $3.60 
 
 3 boxes Dates («j $2.75 
 
 4 bbls. Picnic Biscuits @ $10.00 
 
 29 
 
 Received cash of Jno. Williams for his note of 
 March 23 
 
 31 
 
 Paid Sundry Expenses in cash 
 
 $67 50 
 60 75 
 9500 
 24I5O 
 44 40 
 
 192 
 
 80 
 
 00 
 00 
 
 4300 00 
 
 378 
 1 
 
 00 
 12 
 
 86;40 
 8 25 
 
 40 
 
 00 
 
 $292 
 
 15 
 
 272 
 
 00 
 
 2500 
 1800 
 
 00 
 00 
 
 379 
 
 272 
 
 12 
 
 00 
 
 134 
 
 1800 
 
 74 
 
 65 
 
 00 
 
 00 
 
 
 ■,(« I 
 
 •I, 
 
 
 fi 
 
 • ■,* 
 
 fil 
 
 If 
 
 
 vm 
 
 I- 
 
()4 
 
 JOURNAL— (Set III.) 
 
 Ahthabahkavuj.k, I'.Q., Makcii 1, 1894, 
 
 SUNDniBB 
 
 Ciish 
 
 Merchandise 
 Bills Receivable 
 College Bank 
 
 £)ft. 
 
 So Siu^tiit 
 
 Student 
 
 ^. 
 
 W. Croldsniitli 
 BillH Payable 
 
 Sundries, 
 Bills Receiviiblo 
 
 Sundries 
 
 £>;«. Jo 
 
 JiUit 
 
 7)r. Jk> Sm c^emmbh 
 
 Interest 
 Cash 
 
 Cash is debited because it is received. Interest is 
 debited because it is against you. You allowed Jno. 
 Poweis a reduction of'^4.0G for payinff his note to day. 
 The reduction being a gain for iiiui is a loss for jou. 
 Bills Receivable is credited because it is cancelled. 
 
 Cash 
 
 ^r. 
 
 So Ji(ei'chanilik 
 
 Sundries 
 
 /Jr. jTc Jletchandhe 
 
 Cash 
 
 Bills Receivable 
 
 John Mason 
 
 Cash and Bills Receivable are debited because they 
 are received, or because they have cost you value. 
 John Mason i.s debited because he owes you for that 
 portion of the merohandisr he bought on credit, Mcr- 
 chandi-ic is credited because it has been sold ; or 
 because it has produced value. 
 
 !«1(;460 7& 
 
 {5300 
 7585 
 1175 
 ■_'400 
 
 00' 
 75 
 OU 
 00 i 
 
 1904 
 
 75 
 
 MOO 00 
 
 104 
 
 4 
 
 570 
 
 751 
 
 06 
 94 
 
 59 
 
 00 
 
 150 
 
 oo 
 
 749 75 
 1155 00 
 
 40475 
 
 575 00 
 
 59 00 
 
 54.3 20 
 
JOURNAL— iSkt III.) 
 Akthahaskavii.kk, P Q. Maiuh 4, 1894. 
 
 College Bank 
 
 'Sr. 
 
 $2ftOO 00 
 
 jTo ea^h 
 
 5fEt»rHANDIHE 
 
 ^r. Jo Suniimi 
 
 Clisll 
 
 Bills Payable 
 Uollpj;e l<iiDk 
 
 BlI.LS PAyAHLE 
 
 Dy^ <^o SunUriei 
 
 Co!!e;;e Bniik 
 fntercst 
 
 Bilh Payal)lo is JebiteJ bicuuse it costs value. Col- j 
 lei;e Bunk is credited because you order it to piiy out j 
 money for you. Interest is credited because it in in your | 
 favor. By psiying your note to-day you gain $0.57. | 
 
 Wm. (iotiOSMITIl 
 
 Tr. 
 
 Jo Baih 
 
 RiLr.s Receivahle n 
 
 £r. 
 
 J/o JiU^i^ 
 
 SUNDlUtS 
 
 jJY' Jo Situ SiemiHihle \ 
 
 Ciisli 
 
 Interest 
 
 The note is puid, and must tliereforu be credited. 
 Cash is debited because it is received. Interest is 
 debited because it is against you. You allowed Wm. 
 Wood a reduction of 87.69 because ho p;iid iiis note 
 78 days before it was due. 'Ihis reduction bcins; :i 
 gain for him is a loss for you. Interest is therefore 
 iijiainst you, and must be debited, 
 
 8 
 
 Sundries 
 
 ^r. Jo JUnckamme 
 
 Cash 
 
 P>ills Receivable 
 
 \!m. Brown 
 
 $25(l(MM» 
 
 850 00 
 
 43000i 
 
 325 00 
 
 378,00 
 
 5!>2:Jl 
 7 60 
 
 175 
 300 
 
 00 
 00 
 
 9:{ 70 
 
 2r>i) DO 
 
 3IIIMMI 
 .-{(III (III 
 
 42:5 43 
 (1 57 
 
 ;;:.':) oo 
 
 :-;7.'^ (K) 
 
 60(1 00 
 
 rxis 70 
 
 'M, 
 
 I li 
 
 I.- 
 I;; 
 
 :i 
 
 ( ■- 
 
 ' 
 
 • '^i 
 
 M^ 
 
 ,'m 
 
 'Ml 
 
 .•!:. 
 
 
 :>. 
 
 r-; .f^ic;f!:?fi^■ 
 
I')ll 
 
 .lOUIJNAh -(Set 111.^ 
 AUTHAHAHKAVIM.K, T.Q.. Mauoii S, IHSM. 
 
 Uii.i.H 1'ayaui k 
 
 (D/f. So fiiialrio 
 
 $725 
 
 00 
 
 Inlcivsl 
 
 Bill.-' I'ayuMi' lias I'nvt you viihu- ; il iiiust lie ili-bitod. 
 Oiisli is civditfd bocinisi" y<'» !'•'''' '*'"•'• l"ti'i'*'f<f if* 
 civtliivii lu'i'uisc it is in your I'uvor. By imyiii}: yi»ur 
 luitc 'Jl (lays hcUMf it is iliii\ yiui arc allowed a icdiu!- 
 lidii nC !*-.r>tl ; ill dtliiT \V(.rd>;, yini f:;aiii lifliT)**. 
 
 Wm. Joni'.s 
 
 LoSiJ \ (iAlN 
 
 ^/', 
 
 ^/'. 
 
 J/o ta.sli 
 
 loiio 
 
 So i^a^/f 
 
 A- far a> Vfuv Im^ini'.-s i> C'lnccnu'd, the iii"iK'_y tliat 
 Villi i;iv(> i(> tilt' Ciiaiil ',Mr liivtitiitinii is a loss t'or voii. 
 
 Cash 
 
 (£)/'. 
 
 So Jlf(fi/ni/n/i-ie 
 
 11 
 
 ^' UN on IKS 
 
 ^/'. So Sm c%'ceii>a(jfc 
 
 Cash 
 Interost 
 
 Tlio iioto is cvi'ditod lii\':iiiso it is jwid, or liotjai' o it 
 luis prodiuvd valui'. Casli is dcliitod boci'.uso it is 
 ivcoivod. liU'ivst is debited bocausi^ it isauainst you. 
 Yon allowed II. AVebstor a reduetion rd' ^4.19 for 
 pavini: bis note before maturity. His gain is your 
 loss. ' 
 
 r. 
 
 Sdnduies 
 
 Casb 
 
 Win. Bedford 
 
 (Df^. So Ji(eitliaitdi-^e 
 
 00 
 
 00 00 
 
 \\\^ 
 
 (10 
 
 IV'Jiir.o 
 
 2 50 
 
 1000 00 
 
 100 00 
 
 115 00 
 
 :u)oo(t 
 
 2!l5|,Sr 
 
 19 
 
 243 50 
 300100 
 
 543 51 1 
 
t i 
 
 67 
 
 .lOllltNAL— (Hkt III.) 
 AuTriAIIAHKAVII.I.K. !'<^, Maikhi II, I8!>4. 
 
 IIkai. Ksimtk 
 
 Dr. So Sumltiei 
 
 ( ;;imIi 
 
 (*<>ll(>);<^ Hunk 
 Hills I'liyiiblr 
 
 Cahh 
 
 KXI'KNHI', 
 
 'l)r 
 
 n)r. 
 
 IS 
 
 So J'oliii Jita-son 
 
 Jo titSll 
 
 (Jakii 
 
 Oasii 
 
 So Ji'iHiiim ASiOii'ii 
 
 — -. III ^- 
 
 Df^r So r^iiiidi'ie) 
 
 Will. .lollCH 
 
 !rit(M(!Hh 
 CJ;i(i|i is (ii^bitcd iMcaiisr i( is r('(;(MV('i|. JoncH is 
 ci'cdiirij buiMUsc lin piiys iiis (lcl)l. InU'icsi is criMlitod 
 iii'Ciiust^ i( is ill your tiiV"!'. Von Imvi' ;;,iiiie(l S^.-iO 
 by Iciidiiii:; iiitiiicy during HI days. 
 
 .^:!HOll 00 ' 
 
 MlI,I,S I'AVAItI.E W\ ,, 
 
 -i-jy, do r)iinr.lf'ie6 
 
 (!iisli 
 fiitorcst 
 Yoiii iKitr is debited bec.'iuse it co.sts you value; it 
 i.s rodcemed. ('ash i.s eredited because you pay it out. 
 Interest is erediied beeaiise it is in your f'avnr. By 
 ; piiyiiij.? your not(! before it is duo, ym i;ain 83(i.49, 
 The interest is then in your favor. 
 
 loHN MasiiN 
 
 Bills UECKiVAur.K 
 
 ©;' 
 
 (br. 
 
 So jitercliaiidi^e 
 
 0/ o Jlitcnhatidi6e 
 
 1(10 00 
 
 II 
 
 7r)0 
 1200 
 
 IH.-iO 
 
 100 
 
 00 
 00 
 00 
 
 00 
 
 24100 
 
 n.JiToi 
 
 l(M)2:;o'' 
 
 s.-)0 on 
 
 02 
 
 272 
 
 IS' 
 
 001 
 
 21 
 
 00 
 
 9:{l70 
 
 1000 
 2 
 
 00 
 
 :}o 
 
 i^ia'ii 
 :{Gi40 
 
 2!t2 
 
 15 
 
 272100 
 
 i .&i| 
 
 ^ •. 
 
 »■* 
 
bu 
 
 JOURNAL— (Sbt Til.) 
 Arthabasskaville, P.Q., March 23, 1894. 
 
 Sundries 
 
 Cash 
 
 Bills Rcceiv:ible 
 
 ^r, J^ c^W/ &r^tait 
 
 2» 
 
 Cash 
 
 (br,S 
 
 
 $2500:00 
 1800 00 
 
 I 
 .^57912 
 
 Cash 
 
 Bills Receivable 
 Interest 
 Cash is debited because it is received. The note is 
 credited because, in bcins paid, it produced value ; 
 gave you cash. Interest is credited because it is in j 
 your favor. 
 — 2T — 
 
 CDr, 
 
 zio (^ilU cktu'tvahk 
 
 28 
 
 tiTo JlUnliamlUe 
 
 29 
 
 cj/o Sills S^eceivahle 
 
 Cash 
 
 Cash 
 
 Expense 
 
 $4300100 
 
 378i00 
 1 12 
 
 272 00 
 
 134;65!! 
 
 272100 
 
 ;!1 
 
 (Dr. 
 
 Jo (ta^li 
 
 134(15 
 
 1800i0(l 
 
 74 
 
 00 
 
 1800,00 
 
 74 
 
 00 
 
 Dr. 
 
 Dk. 
 
 1W9-I. 
 Mai'. 
 
 ()' 
 
 8' 
 
 a 
 
 il' 
 
 12; 
 
 a ' 
 
 18; 
 
 l!i; 
 
 2:(; 
 
 24 
 
 27 
 
 28 
 
 2!) 
 
Dr. 
 
 1894. 
 
 Miir. ' 1 
 
 i 
 
 " !3I 
 
 To Sundries, 
 " Balance, 
 
 ()9 
 
 LEDGER 
 
 STUDENT. 
 
 I J 189-1. I 
 
 j 
 
 1904i7oii Mar. 
 
 15652 
 
 175:>7 
 
 I' By Suudrie.*, 
 
 791 
 54 
 
 ;!i 
 
 " IjOss a- (iniii, 
 
 Ck. 
 
 UilliO 75 
 1096 79 
 
 17557 
 
 54 
 
 -I 
 
 272100 
 
 134i«5> 
 
 1 800 00 
 
 74100 
 
 Dk. 
 
 isy-i. 
 
 Mar. 
 
 CASH. 
 
 Ck. 
 
 
 To Stiiilent, 
 " Md-<e., 
 
 " Bills Rect'ivHl.lc, 
 " M.lse., 
 
 t, 
 
 C) 
 
 8' 
 fi 
 
 11' 
 12i 
 
 it 
 
 18 
 19 
 
 2;i 
 
 24 
 27 
 28 
 29 
 
 ic (( 
 
 " Bills Rcceiviible, 
 «' MiIhc, 
 
 " Bills Reccivalile, 
 
 " Mdse., 
 
 "J. Mason, 
 
 «' W. Brown, 
 
 " Sundries, 
 
 " lieui Estate, 
 
 " Sundries, 
 
 " Bills Receivable, 
 
 " Mdse., 
 
 " Bills Receivable, 
 
 r 1 
 
 1894. 
 
 
 
 
 
 
 i 5:iooi()o 
 
 i 1 
 
 xMar. 
 
 4 
 
 By College B.mk, 
 
 
 2.100 
 
 00 
 
 ■ 104J75; 
 
 <i 
 
 <> 
 
 " Mdse., 
 
 
 250 
 
 00 
 
 570 9 1| 
 
 X 
 
 <( 
 
 " W.Qold.smitli, 
 
 
 325 
 
 00 
 
 59 
 
 00 
 
 l( 
 
 8 
 
 " Bills Payable, 
 
 
 722 
 
 50 
 
 1.50 
 
 00| " 
 
 9 
 
 " W. Jones, 
 
 
 1000 
 
 00 
 
 592 ;il' " 
 
 >< 
 
 " Loss «fe Gain, 
 
 i 100 
 
 1 
 
 00 
 
 ; 17500'! " 
 
 14 
 
 " Real Estate, 
 
 ! 
 
 750 
 
 00 
 
 115 00 " 
 
 k; 
 
 " Ex'.ense, 
 
 I 
 
 24 
 
 00 
 
 295 8i; « 
 
 19 
 
 " Bills Payable, 
 
 i 1813 
 
 51 
 
 24:i50 " 
 
 :!i 
 
 " Expen-e, 
 
 71 
 
 00 
 
 i lOOOOij " 
 
 1 
 
 (t 
 
 " Balance, 
 
 6359 
 
 II 
 
 07 
 
 9,! (1 
 
 
 
 / 
 
 ,1 
 
 
 
 1 002 M) 
 
 
 
 / 
 
 i 
 
 
 
 2500 00 
 
 
 
 / 
 
 :| 
 
 
 
 ;(79 12 
 
 
 
 / 
 
 
 
 
 272 00 
 
 
 
 / 
 
 
 
 
 
 i:!4(;5 
 
 i 
 
 
 / 
 
 
 
 
 
 1800 00 
 
 1 
 
 
 \ / 
 
 
 
 
 13918 
 
 08 
 
 1 
 
 
 1 13918 
 
 08 
 
 t 
 
 ; )' 
 
 
Dr. 
 
 7U 
 
 BILLS RKCKIVAHLE. 
 
 1804. 
 
 
 
 i 
 
 18'.M. 
 
 \ 
 
 
 Mar. 
 
 1 
 
 To Student, 
 
 1 1 75 
 
 00 Mur. 
 
 H! 
 
 Bv Smiilricn, 
 
 « 
 
 ■ 1 
 
 " MdM'., 
 
 :»(to 
 
 00 '• 
 
 (;■ 
 
 ( > t ' 
 
 ii 
 
 t 
 
 >( •• 
 
 i 2i):i 
 
 20 " 
 
 11 
 
 <i <i 
 
 k( 
 
 6 
 
 .1 <( 
 
 37H 
 
 00 " 
 
 •j'l 
 
 " Cartli, 
 
 H 
 
 8 
 
 « «« 
 
 300 00 " 
 
 27 
 
 It ( t 
 
 <{ 
 
 21 
 
 II (1 
 
 272 00 " 
 
 2!> 
 
 U (t 
 
 t 4 
 
 2:! 
 
 " Rfnl Entate, 
 
 ... 
 
 1800 
 
 jOO!, " 
 
 31 
 
 " Balance, 
 
 
 ] J518 
 
 
 Ci{. 
 
 noo 
 
 .•iOO 
 
 :i78 
 
 272 
 
 IMOO 
 
 00 
 DO 
 00 
 00 
 00 
 
 00 
 
 593l20 
 
 .|51H''20 
 
 1)K. 
 
 I KIM. 
 Miir. 
 
 1)1!. 
 
 |s!M. 
 .Mar. 
 
 Dr. 
 
 dr merchandise. 
 
 Cit. 
 
 IS!)4. 
 Miir. 
 
 
 1894. 
 
 
 
 1894. 
 
 
 i 
 
 i 
 
 Mar. 
 
 1 To Student, 
 
 1 7.585 7t 
 
 ■) .Mar. j 
 
 By Sundries, 
 
 404 75 
 
 ll 
 
 ,. 
 
 IJ 
 
 >( 
 
 4 " Sundries 
 
 ; 850 
 
 4 " • 
 
 { " Ca.sb, 
 
 i; 5t)'oo 
 
 . . 
 
 3 
 
 " 3 
 
 1 " Loss and Gain, 
 
 : 76175!! " 
 
 1 " Sundries, 
 
 .54:!20 
 
 
 
 
 i .. 
 
 i " Bills HoceivuhU', 
 K " Sundries, 
 
 ;-,T8'0o 
 
 5(;8;70 
 
 1 
 
 
 
 / 
 
 
 1 
 
 Dk. 
 
 
 / 
 
 / 
 
 
 
 !) " Casli, 
 2 " Sundries, 
 
 1 15'00 
 
 
 
 
 .. , 
 
 54;il5(t 
 
 iHHi. 
 
 
 / 
 
 / 
 
 
 " 2 
 
 '■ .lohu Ma-son, 
 
 :i 292115 
 
 .Mar. :i 
 
 
 / 
 
 / 
 
 
 " 'J 
 
 I " Bills Kec('ivul>K', 
 
 !; 272i00 
 
 >t 1 
 
 ( 
 
 
 j / 
 
 1 
 
 i| .. ^ 
 
 .8 " ('ash, 
 
 11 1341115 
 
 i( 
 
 11 
 
 
 1 
 
 9197! 
 
 i 
 
 }| " Bal. perlnv., 
 
 j 5856155 
 
 1 
 
 *i 
 
 31 
 
 
 9107; 50 
 
 
 
 -.--.- — ----1—-= 
 
 ':"" .-' 
 
 i 
 
 ■ 
 
 — _ 
 
 
 
 
 
 
 = 
 
Dr. 
 
 IH'.II. I 
 
 Mitr. r, 
 
 " 31 
 
 71 
 WM. GOLDSMITH. 
 
 I' 18!»». 
 
 " Balanoe, 
 
 ■.m 
 
 00 
 
 424 75 
 
 7l9l7fl 
 
 Mar. I 1 Hv Sludnit, 
 
 l)K. 
 
 COLLEGE IJANK. 
 
 |s!M. 
 Miir 
 
 I 
 
 I 
 
 I 
 
 j |i To Stmiftit, 
 ! li " Ciisli, 
 
 2 100 
 2500 
 
 tooo 
 
 1891. 
 
 00) Mar. | li Hy Md.-c, 
 
 i 
 OOll •' .V '< Hills I'Mvablc, 
 
 Ml '• Ileal Estate. 
 
 i 
 
 " 31 1 " Balance, 
 
 00. 
 
 Dii. 
 
 BILLS PAYABLE 
 
 iSl)4. 
 
 
 
 ■Mar. 
 
 
 To Suinlriei', 
 
 '• 
 
 19 
 
 u l< 
 
 
 31 
 
 " Balance, 
 
 725 
 1850 
 
 lS9t. 
 
 00 i Mar. l| By Student, 
 
 00 
 
 00 
 
 30000 
 
 :i305 
 
 00 
 
 " ; 1 " Mdse., 
 
 i 
 
 " ,11 " Heal Kstate, 
 
 Cr. 
 
 Ck. 
 
 :;oii 
 •12:'. 
 
 1200 00 
 
 2976157 
 
 4!»00(il» 
 
 Cr. 
 
 I 
 
 i 
 
 t 
 
 lloSiOO 
 
 .•lOOiOlt 
 
 ! 
 
 IH50,0(I 
 
 :j305 00 
 
 I)k. 
 
 INTEREST AND DISCOUNT. 
 
 Ck. 
 
 iHiM. 
 
 
 
 li 
 
 , 1891. 
 
 1 
 
 1 
 1 
 
 ! 
 
 
 
 
 .Mar. 
 
 :\ 
 
 To RillK llcceivalile, 
 
 { Of; 
 
 Mar. 
 
 ''1 
 
 \iy 
 
 Mills 
 
 I'ayal, 
 
 <i 
 
 <> 
 
 .£ .. a 
 
 7 69 
 
 i 
 
 8 
 
 it 
 
 <( 
 
 IC 
 
 11 
 
 11 
 
 i. <i << 
 
 119 
 
 ((.' 
 
 M. 
 
 t( 
 
 Casli, 
 
 
 *< 
 
 31 
 
 " Los8 & Qaiu, 
 
 33 04 
 
 ;i i 
 
 1 
 
 i " 
 
 24 
 
 1 
 
 
 Kills 
 CaMi 
 
 I'ayal) 
 
 
 
 
 4H98 
 
 1 
 
 ■1 
 
 
 
 
 
 :>(; 
 
 .■)7 
 50 
 HO 
 19 
 12 
 
 inm 
 
 If 
 
 
 
 \} 
 
 5- 
 
Dr. 
 
 1894. I I 
 
 M»r. i 4 'I'd M<Ih('. 
 " 20| " •■ 
 
 Dr. 
 
 1894. 
 Mar. 
 
 f^i To MiUe.. 
 
 72 
 
 JOHN MASON. 
 
 
 1 
 
 1«'J4. 
 
 
 
 
 , 100 
 
 00 
 
 Miir. 
 
 11 
 
 It.v C.i.-li, 
 
 
 2'.t2 
 
 If) 
 10 
 
 t| 
 
 31 
 
 Balance, 
 
 .•J92 
 
 
 WILLI AM IJIIOWN. 
 
 !t.3 
 
 70 
 
 1891. 
 
 Mar. 
 
 [H liv ("ll-i|l. 
 
 (Jk. 
 
 100 
 
 00 
 
 292|15 
 
 1- 
 
 .•tlt'2|l-| 
 
 Cit. 
 
 ;i:{7o 
 
 Dr 
 
 1894. 
 Mar. 
 
 .)! To Cnsli, 
 
 WILLIAM .JONILS. 
 
 1000 
 
 18!t|. 
 
 (Ml Mill-. Ill 
 
 Mv CiiMi. 
 
 Ck. 
 
 moo 110 
 
 Dk. 
 
 1894. 
 Miir. 
 
 12 To Md.^c. 
 
 WILLIAM HKDFOKI). 
 
 .'$00,00 
 
 !S9|. i 
 
 Mar. 31 By Balance, 
 
 Cu. 
 
 300 00 
 
 Dh 
 
 RKAi. EST ATI-:. 
 
 Ck. 
 
 1894. ! 
 
 1 
 
 
 
 1 
 
 1891 
 
 
 |, 
 
 Wai. I) To SmulricSj 
 
 H800 00 Mar. 2;? 
 
 By Suhdrie-, 
 
 , vMm 
 
 " 31 By LOs and Gain, 
 
 500 00 
 
 . r 
 
 
 
 1 
 
 
 
 
 !: 4:)00 
 
 00 ! 
 
 1 
 
 
 
 
 4;)oo 
 
 00 
 
 00 
 
I Sill. 
 
 Mill'. 
 
 KXPKNSK. 
 
 I.. (•u>l., 
 
 21001 
 
 lH!)t i • 
 
 I • 
 
 Mur. |31| By Losb and Oain, 
 
 74 
 
 its 
 
 OO! 
 
 DO 
 
 Ck. 
 
 !' i 
 
 98iOO 
 
 DKtMl 
 
 ' '■:■?' 
 
 I ■ I f 
 
 : Xi- 
 
 I)u. 
 
 LOSS AND (IAIN 
 
 Ch. 
 
 lh!i|. 
 
 
 
 
 IH'JI. 
 
 
 
 
 
 
 Mar. 11 
 
 T,,C,isli. 
 
 
 10(100 
 
 M.ir. 
 
 M 
 
 I'.y Iiili'icst, 
 
 
 :i:!0« 
 
 " .■;! 
 
 1 
 
 " K.V|ll'liSC, 
 
 
 !)H;00 
 
 .< :.. 
 
 *• lii'al K-iii!c, 
 
 
 r»oo!00 
 
 11 > 11 
 
 i 
 
 " Student, 
 
 1 
 
 1096 79 
 
 1 1 a 
 
 " M.lsc., 
 
 
 7(11 
 
 7") 
 
 70 
 
 
 120I,T0; 
 
 
 1294 
 
 
 
 ■-- 
 
 --'- 
 
 — ^';-„. . 
 
 l)k. 
 
 BALANCK A(J(X)lJN'r. 
 
 Cr. 
 
 S!l|. 
 
 
 -Mar. 
 
 
 (1 
 
 
 To C'.-h. 
 " M.Im'. Miiv.), 
 ■• ItilU Rcruiviiiil.', 
 " C\ill.--c liiuik , 
 
 '• .Inn. Mils, M, 
 
 ;"v " Win. BLNif\,nl. 
 
 (i;{r»907 
 
 •)85(;'iw' 
 
 ! ii 
 .vj:{|20ji " 
 
 1' 
 
 2!)7(i67ii 
 
 I !; 
 2!.2jl5|| 
 
 ;!oo 0(1 
 
 1 l><l)l. 
 
 
 
 
 
 Mur. 
 
 ;!i 
 
 l!y Win. 
 
 (Iiilil.sniilli, 1 
 
 424 
 
 ' .. 
 
 .i 
 
 - Ulll.s 
 
 I'avabU', ' 
 
 ! 30(» 
 
 l(;:!77 .VI 
 
 " " Student 'Net Oap. 
 
 15652 
 
 00 
 
 79 
 
 n;;i77.>i 
 
 * * 
 
 sM .y. 
 
'riJI.M. HAI.ANCIv MAi;ill 
 
 Sn I'iM. 
 
 \\\\ \ « K'K't l\ MM I , 
 Ml in (IVM'I I , 
 r«»l » Mil It VVh, 
 \\ \l tilM l"-MM n, 
 
 |tli I ■< r \\ \ni I , 
 
 .(■>tl\ M \'<0N, 
 
 W Hu,<«\, 
 
 W l!l \M (MM*, 
 V'm'I \-K, 
 
 Oil A Mnl Kii A Cli 
 
 
 i:l!>|M 
 
 1 
 
 I, MM 'Ml 
 ^l:U \ T,. 
 I",MI0 i 00 
 
 
 00 
 00 
 
 lA (01 
 
 i 
 !»:i ; .-0 
 
 lltO(» 00 
 
 too ^^\^ 
 [i ;isoo on 
 
 IV'SOti .'w 
 
 hi 100 .a 
 
 f.'i.'i'l 01 
 
 :iO'.',i 00 
 
 11 10 111 
 
 i'>.';i II 
 
 , 10 ui 
 
 i:io,^ 00 
 
 too 00 
 
 0,1 ,0 
 
 )|III0 00 
 
 i;;oo 00 
 
 l>ll l>ll I Mil Nl'I'M ( 'it. 
 
 iri.vi 
 
 'O'.lj 
 
 .!'.i;o 
 
 '."0'! 
 
 100 
 
 Kill 
 
 '.IS 
 
 l'>-Ol. 
 
 .sl;i I TO 
 
 I inr.ii 
 
 no 
 
 :ioo loo 
 :i:t lot 
 
 .<IIO 
 
 00 
 
 i f! 
 
 I,'.,>a1:i to 
 
ntArridi'; skt kok makcii. 
 
 MKiVlOKANhA 
 
 '^1 MICH I . Slllilriil (<iiMill|i'IM'i >i llllMiiii'iK tlphiiliiy wit.li IIm I .ll'iivmi/ I!' >'iil|i '' ili'l 
 
 liliiliilil.icM lliiiiitiiitKM (*Mnli in Miiln, Hi 1*1511 <MI . < ',i.,|, n, < 'i.ll> li'nik, ft.'tiMi'Mlli ; 
 
 Mi'irlmiiiliM-, 1>ri:!H0 (Ml . II hill", ihiiMiiy |M, ,i|>iiniMi .(ulin Owi ir, #>'.'^ | 00 , ,|/i.ii pli 
 ItiiHMcll inviM 111. " ,,<|l||;i(l(l liiiiliililii'ii I iiwi CliMi Willi,', on "Jtiir. 00, I'lliii 
 
 '^lit .I'M ' „, ffrinr. Vfi , my mill', ilm«.liily7. Iitvui VV. Iliiild 1 ,V fJn. , H'MZ 00 ', 
 
 ItiMi/'Jir III .Inliit Mil , nil, II lliKiMi' iiml liiil, Nil. \',U lliipiid Ml , lur iWiHiOO ' , (^hvh in juiy 
 iiii'iil ihmIi, «nilO 00 . I'll, I'll ,11, i'n\\,..,- 1 1,1 II I. ,« 1:^00 00 , my imX' I'l'. I HUM I'll IImi 
 
 I'lilii (" ) MiiM lii'M, Aiilil.iiM nil liiH null' {ii\ !I0 ijnyi, Ti Mil ,".ii|iiiliii/ I'lmii <"> JJ'i '»" . 
 
 I lilil'. MiiHiii, MOO III,., {iti III. . I'* lilihi. I'Mik 0,: %\ ".>{). ; .'.iiM ,|o|iii fSi'.wii, I lili'l 
 IMiililHHrM. 1(10 j'liijiinM (ir lOi' . I'Milil'., riiini \\,,[tii: HI C. 00 . riiiiir, cil in (mymMit 
 liiM iin|,. i,v MO iliiy;, ^HII'JOO , (IiihIi Jiii l.lii' liiiliiiii' I I Iriv ilii 'lny jiai'l i»iy O'.l." 
 Iiiviii III' \V lliiild'i cV lliii, |i '"I ili.coiiiil iiIIiuvmI nil' liii iiniK|iiir<| iiini' l''(i''i n' 
 I'l'li' . ill ruiiiil, iilliiwi i| nil' I'm — iliiy-i . ;'ii ,1 i|iii:l< I'li llii' ImIiIiC' Ti 
 
 Mnlii .iimi'|iii |{iHM,.|i, 1,11 ■' ,. '•' I'i'i" A|i|,i.M (,.1 »:•, r.o , I.I iiM-i I'll! ii/i.'W«) «'.^'ir. , 
 
 '.'AW IiiIiiIii'Im <)m(.i (i»i |Mi'. (") Hen ivi'il III li III .li.liii O^vi'ii-. Im lii-i ir.l" 'III' 
 Mlty |H, |i"iii iliKniilill mIIhwi'iI liini I'm iiiii'H|iIIiiI Iiiiii. I''iiii' of null , 'li.< 'innt. 
 
 .illiMVi'il liiin I'lii' ... iliiyH. H'li'ivi'il ill" iMliinri in 1,1 li, .^iijil Wm W.irr' n II 
 ■mrlui Kmv, moo II.m iii\ liv , ir/ iii'k.i MmIi iiI %\ '(Ti , ':.'. ..iiiikM Chru Ut,, Jf I Ml . I!l M.I' 
 l''liim [iv fd .'10 , niK ivi'il III |iiiyniiiil i-iimIi H I'JT* 7"» , In; iinl.i ^<( li iliiy-i Im 'ln' Imhi nci'. 
 '/. Ilriii'ivi>i| I'li'ili 111 .liHi'|i|i UiiH'iill, mi ' , M!»00 (Id. '',. (iomi'i' A ililon liii-i t.ln-; ij.iy 
 jiiiiil liiM null' iiT iSIiii-. ;}, li'MM illMrmiiil I'm iiin x |iiiiil liiii'' l''iii'(' (i| n'll,*; - 'li>.'!'<iifil 
 
 iiilnWril liini I'm- iliiyw , ri'Miiivril rii li I'lir tin' liiihuH^'' !'. Rf.riiivc.'l ('(mIi T'ii |;' It.y 
 
 ■^iili'M, #7H.OO. (") |»i<|,iiHi(i'i| i'iimIi in ('..Iji;"' l!"iik, %\Lm ^\U 10 .Mi.M .|i,.'tpl. 
 Wiili'i- mi lii< null' ill ir» iJiiyH, wiUi inlcri'd, I.'', lilnl-". W. I. Molii.-'. ' -t, i:iO(> ;_';;iII'.(m tn, 
 TtOr , !» IiIiIm. Muiiiir, IHOO |li.s {,n W:. I ) l>mi;it,ii| c.m-Ii M. h ( !li(iri(,;ilili- Ifi'.liln'i'.n. 
 |>r»0.00. Il5, I'liiij my imli' hI' Mm li, I'uvni ol .lulin .Mimin, I' • -i 'li-';<>iifit f'hr uriix j.u' '1 
 
 liiiMi. I''m'r III' 111(1.11 , iliMcninil, :ili(»wi'il nil' I'li - i|iiy-i , |mi'I iIp-. [.r'><;':i''l i hi 
 
 i'iinIi. l.'J. Mnlil .|i.Hi'|.li IfiiHMi'll, llnuKi- ami liol., .N'n. 1^5 l{i..;..| Hi.., f'.r IJOOO 00 , 
 ii'iicivi'il ill |iHyiiii'ii|. liiH iMil.ir <oi, ITi iljiy-i, witli inl.iri^-l,, $ir)0(» 00 , i-mIi, iJl.'.OO 00 tlic 
 liiliiiKT nil '"/„ ((»! 10 il.iyM, (") I'iimI (!inii |iir ; nii'li •, i' ^jii'ii.*',", iJ'ilJ.O ' 15 lioir^'dt. 'if 
 .Inliii MiiMi.ii r»M IiIiIh. Mi'hh I'dik (11 sSl'I.OO , ^^:.vi in (.url, |iiiyrnirit i:ha\i, iiisr»0().00 ; tin; 
 liiiliiiDM' nil " ,, ('') |{i'('i'iv(Ml i'iimIi III' VV. Wiiiri'ii lur lim nol/! of Mm: iJtli in-t, (''j 
 I'liiil (MiM.M. VVIiil..' I'lisli in lull nl' V. '"; .''<»|il .Iim"|,Ii lfu^M<!ll on , I'MibU. VIi-..* 
 I'lti'k di' #i7.00. ( |(i) fliiliii l{r iwn Ii;i4 lliii i|;iy |i(iii| \i\a ii'iti-, i«t .Vlar. '■'>, h-.-t-i 'li>i.':0Ufit 
 
 liir imrxpiri'il (.inn'. Vium' nf iinl.i: iliMciMint, nilfiwcd liiiii Im- 'Jay'^ ; fciv"! 
 
 r;i-li I'm llic priMricils. (17; Siilil .|iim'|»li Hrililii Il|i'l<:li:in'liii' for $'5)i2.82 , T'<:>:\V>:<i n 
 |iiiyiin'ii(. i!iif<li, !|j;l 50.00 ; iIk! Ijiiliiiici on'/". IH. I'iii.l .Jolm M.iion, on */. , iS2r>0.00. 
 (") Sold .1. .lolnisoii, 24 Ij1)1h. l»oik r«j !i5l7.00; :i hlui-. :>\.,\ma*:-, .'JOO -i.llooB I?/, fiOr;. ; 
 ri'iM'ivi'd ill piirt. luiyiiKint lii.s riot.i- (o- .', ino^,, ^275.00, i.lic iMJain;': on */,. !'•. i'fiii^h* 
 III' -loliii TowtiiH nicroliiiniliHi; for ^7.'tr).00 : <^nvc in |iiiyrij(;nt ca.-li, $175.00 ; my nof.': ff^ 
 '.'> iiios., 1400 ; clit'ck for llu; biiliinci'. 'Jl. .1. .JolmHori piii'l lii- noU; of t,h'; l^'th to day, 
 li'.>*.- disiMnint roniiifxpirod time. Kmimm)! note ; d i '•count alio m-d him for ■ daj* 
 
 
 '4f '■• , , 
 
70 
 
 ; received cuwli for tlic proceeds . 23. Keeoi ved canh of J. Russell for his debt of 
 
 Mar. 13. (") Puid my note of the 19ili, favor of Jiio. PowerH, less discount for unexpired 
 
 time. Face of note ; discount allovred uie for days ; paid the balance 
 
 per check. (24) Paid John Mason, cash on "/„, $250.00. (") llccoivod oiish of .1. 
 Smith, in full. 26. Sold J. Ilu?scll, on V„, nieichundise for 8447.00. 20. Paid cash 
 for repaifs, $42.00. 28. Received cash of .T. Waters for his note of the 10th, with 
 
 interest. Face of note ; interest on the note for days. 29. Received cash of 
 
 Joseph Russell, on "/„ $250.00. 31. Received cash of Joseph Russell for his note of the 
 
 13th, with interest. Face of note ; interest on note for days. (") Puid 
 
 store expenses in cash, $190.00. 
 
 The merchandise unsold is estimated at 
 
 $3h50.0I). 
 
 TRIAL BAL.\N(JE. 
 
 1 St I'll EXT. 
 
 Dr. a 
 
 MOUNTS, t 
 
 'a. 
 
 1 
 Da. DlKFERENOF.8 ( 
 
 1C72 
 
 75 
 
 1 
 
 „ 15,307 
 
 00 
 
 1 
 
 
 13,(J94 
 
 Cask, 
 
 12,595 
 
 (il 
 
 ! 5431 
 
 75 
 
 i 71(i3 
 
 1 
 
 8(i 
 
 
 Coi.i,k(;k Bask, 
 
 .-)10() 
 
 00 
 
 i 24S0 
 
 77 
 
 2(il9 
 
 23 
 
 i 
 
 MMuniANDisi:. 
 
 r.627 
 
 00 
 
 35(3 
 
 32 
 
 328,'{ 
 
 ()8 
 
 1 
 
 Bii.i.s llKrKivAiir.K, 
 
 .•1979 
 
 50 
 
 3979 
 
 50 
 
 
 
 1 
 
 Hii.i.s Pavaiu.i-:, 
 
 2742 
 
 00 
 
 2742 
 
 (10 
 
 
 
 
 JosKPH RussKr.i., 
 
 22-)9 
 
 25 
 
 1450 
 
 00 
 
 809 
 
 25 
 
 
 ClIAKI.KS WlIlTK 
 
 ' ;i...-. 
 
 00 ' 
 
 345 
 
 00 
 
 
 
 i 
 1 
 1 
 
 Joiix MaS(i\, 
 
 ■■>oo 
 
 (10 
 
 S97 
 
 75 
 
 ' 
 
 
 397 
 
 Ri;ai. Kstate, 
 
 :!(iOO 
 
 00 
 
 4000 
 
 00 
 
 
 
 400 
 
 Intkrkst and Discoi'xr, 
 
 lit 
 
 u 
 
 5S 
 
 IG 
 
 
 
 .■!9 
 
 I.OSS AM) (jAIK, 
 
 50 
 
 (10 
 
 1 
 
 
 
 50 
 
 0(1 
 
 
 .losKi'ii Smith, 
 
 1S2 
 
 82 
 
 182 
 
 S2 
 
 
 
 
 1 
 
 1 .loSKlMI JollNiiOX, 
 
 ;ii:! 
 
 (10 
 
 
 
 3l:i 
 
 00 
 
 
 Exi'KXSK, 
 
 1 
 
 i ; 
 
 292 
 
 00 
 
 i 
 
 1 
 
 
 2!t2 
 
 00 
 
 
 i 
 
 40,478 
 
 07 
 
 40,478 
 
 07 
 
 14,531 02 
 
 1 1 
 
 14,531 
 
 Cr. 
 
 25 
 
 02 
 
 ^.-.J 
 
 Your gain for the month is $663.34. 
 

 *t 
 
 1 « 
 
 
 SKT IV. 
 
 Day Book, Journal, Ledger, 
 
 Bill Book. 
 
 I 
 
 i 
 
'I'i 
 .\ 
 
 Tl 
 
 jiliiec tl 
 A 
 ].( 
 
 .lo.se|i|i 
 
 would 
 svwd to 
 
 (U'fC 
 
 \VI 
 Hrowu i 
 it is evi( 
 lias paid 
 by you. 
 
 Th 
 If you f 
 partis 1 
 '■ dfuwc 
 (3; The 
 
 In 
 Jiisejih £ 
 
71» 
 
 fv' 
 
 (vSet IV.) 
 Negotiable Paper.— c'(>7.i!//u*cj. 
 
 The noxt clnss nl" N^vijolinhlv puprr ilcMii'viiiu; our ittoiitioii is tlic Dhaft. 
 A ihaj't is III) (inlcr aildrossi'd by <nic pcrHoii tn aiiotluT, rcqucstiiiir the payment of 
 UKiiuy to a |M'rsiiii naiiicil ilicii'ln, to his urilcr or to Iminr. 
 
 Tlir use of the drali is to obviate tin; ri>k ami cxpv'iise orsomliii^ iiioiu-y fnuii oiio 
 |pllK'r to aHotlicr. 
 
 A-^ a rule, two ol'tiu? partits to a draff roside in tlic Maine pbice. 
 
 liCt iiM suppose that Jolin Urown. of Montn'Ml. owes you $500.00, and tliat you owe 
 .losei'li Sniitli, of Montiral, a iilxc aiuoimt. Now, if wo had no sucli comniodity as 
 Neu'dtiiliji' I'aper, Jolin Brown would liave to send you by express $500.00, and you 
 would liuve to return tiie nionry to Montreal in order to pay Joseph Sinitli. Hut as 
 neuotiab'e paper does exist, \ou will lirin^it into service liy onclosiiii^ in a litter that you 
 send 10 .IdSM'll S.MITII, a draft worded as loljows : 
 
 ■fr>0(\CC, ^{Irthabaslun'UU, '-^ipni 1, 1804 • 
 
 'On (/cmand pny to Jo,scpl) <SnuU/ or order, 
 .Fii'c liluiidrcd 'Dollars^ value recem:d^ and cl/anje to tlje 
 account of 
 
 Jo John .Brown^ 'College Student. 
 
 Montreal. 
 
 When Joseph Siuiili receives your letter, he prest'iit.s tiie drMfi to John Jirown. If 
 iJrnwn is not williiii: to pay it, Smith return- you the draft. If, however, he p'lys it. 
 it is evid''nt ili;it he no longer owes you, nor do you owe Joseph Smith. John Brown 
 lias paid you, and you have paid Joseph Smith, though not a cent lias been sent to or 
 by you. 
 
 Till' words ''on drnmnd" mean that the draft must be paid when it is presented. 
 If you present it on April 1, it niu'^t be paid on that date. There arc three original 
 parti- s to a draft : (1) Tiie one that makes the draft ; he is called the " maker " or 
 '• ilrawer." (2) The one that is ordered to pay the draft ; he is called the " drawee." 
 {S) The one in whose favor the dr;d't is made ; he i.s called the "pai/ec." 
 
 In the example given, College Student is the drawer; John Brown is the drawee ; 
 Joseph Smith is the payee. 
 
 ■ , » ,. 
 
so 
 
 If you miv MOW told to jourii.iliji" suc'i ,1 liansuction, the ontry slmiiltl \w-. 
 
 Josopli Smith, Dr. 
 
 1 .loliii lirowu. 
 
 Joseph Smith should l»e dcbitiMl lacausi' you ^ot out ol' lii.s Jebl ; John Mrown 
 should he credited because he pays your d-jbt. 
 
 ~1 
 
 c^i^\Mxly 9^s st^t pay to CoLleije btudcntf 
 or ordei^^Mc !JIif)^re('i\^oUars, value received^ and 
 c/janjii to ^e\at'^u/it 
 
 ^ otiose jihb^r^^tti^ I Jo/jn Broun, 
 
 lu this (haft it is prtsuuied tiiat John Ih'owu owes you $600.00, and tiuit Joseph 
 Smith owes iiiin at least th.it anmuni. Bi'owu orders Smith to pay'you. Xow, Smith it 
 not bound to do so ; he may refuse or au,ree. Just as no pleases. If he is not willing to 
 pay the draft, you must notify Hrowii. If, iiowever, lie agrees to pay it, he writes in 
 red ink aeros^ the faee of the draft, '• Accepted, April 2, 1894, JOSCph 
 
 Smith." 
 
 As the d' aft is payable at sixty d.iys sight, that is to say, sixty days after it is 
 shown to floseph Smith, he niu>t be car 'ful to mpiitlon fJu ifntc of this aeceptauee. 
 
 The word '' Acfij)tf(/ " writt^ii ac-ross the fiee of the draft is a promise to pay it ; 
 it is equivalent to writing " J promise to /xii/." The dr;ift which Smith promises to pay 
 is in your favor : lor him it is a /ill/ Pdi/nht" : for you a Bill ReceivuhJe. 
 
 The Journal entry of this trauMietion should read : 
 
 Hills Keeeivable, Or 
 
 To .loliii Brown. 
 
 Now this draft contains all the elements of negotiable p:iper ; it can therefore be 
 transferred. It you buy inerehaudise ol' .Fohn .loncs, you can oflFer liim this draft in 
 payuunt, in wh<de or in [lart. II Jones issati>tied with tiie credit that Smitii has iu the 
 commercial community, he will take the (halt, ihit as it is payable to you or your order, 
 to transfer it, you mustwciVc i/i<iir utime on the I'ack and thus make a blank Indovsitnent, 
 or write, ''-/'"/y '0 John .fonts or onUr, Colle<]c Student,'^ and thus make a /all indorsc- 
 mcvt. You then bicohie an /';((/(//i'c/, and .Fones beci'mes the indomee or pajee. By 
 indorsing the draft, you have assumed a responsibility ; you are now conditionally liable 
 for Its payment. 
 
SI 
 
 poo. 00. J^rthnlHnhm'iUe^ ^Ipnl /, /8g4. 
 
 J^inety days aflrr dale pay to the order of 
 John jJron'fi^ heven .Hundred !l)oilars^ value 'ceived 
 and cljarqe to the account of 
 
 Jo 'Cotlege otuden.ty Joseph Smdh. 
 
 r/lrthaba.s/iaf'Ule. 
 
 Ill tlu! iorojidiii^ (liul't, .Id.si'iili Siiiilli onicis you in ]iay .IhIiii iirowii ; it la tliuri; 
 fore piTf<unie(l that, you nwi; Josc|)li Sinitli. But you .iri; iinl liouml to pay Brown ; you 
 can nirroc or not, just as you wisli. However, you nw. hound to pay Smith ; and as it 
 is iiniiiateiial to you whether you pay i^rou n or Sniitii, jirovidcd you j^cit cuit ol' Smith's 
 delit, Wi^ will suppoi^e tliMt you aiv'ept the dial't — tliiit is, you promise to pay it. You 
 write across the face of the draft, Accepted, CoUeg-C Student. 
 
 In this draft, there is no lU'ed to wiite tin; d;i ir of llie aecejitanec, as the day of pay 
 inent is so many days aflt'r date. 
 
 It has already been said that the won! •' Accepted," written across tlie face of a 
 draft, is eijuivalent to •' I promise to pay.'' 'I'hcrefore, the draft which Joseph Smith 
 sent to John JJrowii, and which you accepted, is a irritfcii pniniisi' that .John Brown, or 
 the party to whom he transferred it, holds an'iiinst yon. Now. it has been seen that a 
 written jiromise id payment, whieli a:iother party hcM- aij,!iiii^t you, is, for you. a /iiV/ 
 Fiiiinlili ; tiiis diafi then i^ for you a Bill I'oi/dhli , 
 
 By accepting- this draft, you owe Jo,«epii Smith $7(1(1. (lO jess : \<<\\ )iay one deht hy 
 makiiii;' aiiotlier. 
 
 'Phi' Journal enfy nf the iiircudinu (ran>aetioii iioisl read 
 
 Joseph Smith, I >r. 
 
 To Hills J'ayahle. 
 
 ■pOO.OO. Jflrfh.<lMJi:mU.e^ yipril /, ^I8()4. 
 
 J^UH'ly days ,//'/er dale pay lo the order of 
 myself J hree Jiundred J)ollars, value received^ and charge to 
 the account of 
 
 Jo John J-Jrown, College Stuilent. 
 
 Montreal. 
 
 I' 
 I' 
 
 * 
 
 I 
 
 
82 
 
 In the above draft tliere are two parties : tlic ilrmcvr and tlie pinjiv. being the same. 
 
 You have made this draft payable to yourself, so lliat by sclliofic it you may have 
 money. 
 
 Suppose tiiat Jolin Brown owes you §;{0().(l() <ine in ninety days, Mnd that you owe 
 mc $295.00 due to-day, and that I am pressing.- payment. Now, can you bring the draft 
 to your service ? 
 
 Yos ; draw a draft at ninety d;iys in your i'avor, and on Joiin Brown. If your 
 credit is jiood, tiie College Bank will buy the draft, and with the money you receive you can 
 pay me. Of course the College Bank will not give you $:U)0.00 for the draft ; if it did, it 
 would lose the interest on $:}00.00 for ;>3 days. 
 
 •^«<' X O*^ X "-^ = 4.5!) Intere.t or Discount. 
 3(i5 
 
 The Bnnk gives you 8:500.00 — St.5!) -■ S295.-11. 
 
 Tlie Journal entry of this tran.saciion must bo 
 
 Sundries Dr. To John Hmwo. 
 
 Cash 
 
 Fnterest or Discount. , .., 
 
 The Check is practically the same as a draft, though a cheek is not presented for 
 ncceptahvr but for />:ii/m(vt. The parties to a cheek arc the (Iniu-fr, the payee and the 
 drawee. If 1 orde the College Bank to pay you a certain sum. 1 am tlw drawer, you 
 are the payee, the Bank is the drawee. 
 
 NON-NEGOTIABLE PAPER. 
 
 You have seen thai commercial paper to be neAjoliible rcijuires certain elements. 
 These elements are so essentia! that the absence of any one would render the instrument 
 iion-iicgotlalde. 
 
 The elements having been given in Set 1 11, it is not neces.-ary to repeat them here- 
 
 Non-Neootiablk Check. 
 
 J^o, 75. ^rthahadavilU^ :^.pril 7, /tVt/^. 
 
 Vommcrcial Colteae ^Banh 
 Pay to Jol)n JSrown, 
 
 Two 'Mundred ^Dollars, 
 
 $200.00. 'TMlcge StudenL 
 

 83 
 
 Non-Nkuotiahle Notk, 
 
 ■^300.00. ^fihahadaviUe^ ^prU i, l8gi. 
 
 Thi'iy day,-, afterdate^ X prornUe to pay Jofjn 
 .Browrii Three Jivndred HJoUar.s^ value received. 
 
 "CoUegc Student, 
 
 o35,CC. c^irthabaskavdte^ esprit 1^ lOC)4'. 
 
 Jur. John Brown wdt ptease pay to 'College 
 Stude'd ILhirty-Twe ^Dollars in Merchandise^ and charge the 
 ^ame to my account. 
 ! Joseph hmdh. 
 
 '*'his lust example is eallcd an arder. An order is a letter addressed to an indivi- 
 liual or firm, requestitifi' the delivery of goods on account of the maker. Ifyouarethe 
 /leuz-e/' and receive the floods, Joseph Smitli will owe John Brown 8'5r).0() ; or, if John 
 JJrown owes Joseph Suiitii S:^r).00, the delivery of the uoods will settle the debt, and the 
 iiiiier will be kept a< n receipt. 
 
 Notk. — In ueceptini: a ili'aft, the drawee may make it jiauible at any bank or business 
 
 iilacc. 
 
 Set IV. 
 
 This Set contains the tnmsactions of two months, April and IVIay. In the month of 
 April you lose. The Ledger of Ajiril will serve as a model for closing in a losing business. 
 
 In this Set, you iire i?i^Kr/'/)i(';\s/ti/) with J. W. Smith. One of the conditions of 
 the piirtnerr-hip is that the losses and gains are to be shared ecjually. At the end of April 
 debit each partner for one-half the loss ; at the end of May credit each for oncdialf the 
 
 iraiii. 
 
 The Bill Book is introduced for the first time. The object of this book is to have 
 ;i record of the particulars relating to the notes that you receive and give. 
 
 As soon as you receive a note, or issue one, record it in the Bill Ihiok. 
 
 The JJalance Siiekt presented in this set gives the same information as the Trial. 
 B.M.ANCE, Loss and Gain, and Balance ArcdONT. 
 
 Whenever the number of personal accounts is great, you may sum ihem up as 
 ■ Accounts Receivable" und " Accounts Payable." 
 
H4 
 
 DAY BOOK-(Set IV.) 
 
 AllTllAHASKAVIM.r.. l*.(^, Al'RII, KsT, 1 S!)4. 
 
 Coi-LEGE Student ami J. W. S.mitii liave, tliis day, 
 entered into I'artnersliij), to con<luct ii Wholesale Gro 
 [ cerj Business. 
 
 The tirm is to be known under the title of Student 
 I & Co. 
 
 ! The partners are to invest e(jual amounts, and to 
 share ccjually ihe uains and losses. 
 
 CoLLE(iK Student invests: — 
 
 Cash deposited in (College liank 
 
 Merchandise 
 
 House and Lot. No. 5 (Jliureli St. 
 
 Cash 
 
 WiM. Choker owes him on aect. 
 
 David Muri'Hy '• " '* 
 
 A note ;igainst John J}rown, due July 14 
 
 Student owes as follows : — 
 
 A note, favor JosEPii (ip.ANT, due Auj:. 15 
 " " A.NDREAV (lOKMAN, due .luiie 17 
 
 '■ A. .). Bl,ACK, due July 
 Henry Bykne. on acet. 
 
 Eo(UR WlMJA.MS, '' 
 
 J. W. Smith invest- ; — 
 Ciish 
 
 A note ag.iinst (r. Kaker, due Sept. t) 
 Mi!ielian(lise 
 
 J. W. Pi;i'i'iai owes luni on acct-. 
 JOSIAII GliANMY '' " '' 
 
 K(Hise and Lot, No. 74 (!(iuit St. 
 
 J. VV. S.MlTll owes : — 
 
 W\i. Hahdy, ou account 
 
 A uoti', liivor K. J)i;i,L, due May 18 
 
 $4!i:i5 75 
 4800 0(1 
 5400iOU 
 
 ;-jn75iou 
 
 7!IOi()0 
 • 175 00 
 S85I00 21150 
 
 75 
 
 8:24 00 
 ;^!i5!00 
 738100 
 
 281 :oo 
 
 084 00 :it»:iO:0(> 
 
 won 00 
 
 050;(I0 
 
 4000 00 
 HIT) Oil 
 LiOOtjW 
 iOOOoo i:i775!(H) 
 
 I ,, i 
 
 I 
 
 05 \\->-, 
 8tMj,'i, 
 
 irn J L'f) 
 
 Sold 0. (ioi.hsMiTll, I'll aeooiint : — 
 28 bijl-. Flour ((I 80.50 
 30 '• Sugar (" « 12.00 
 
 Sold BiCHARD (tREEN : — 
 
 5 Hhds. .Mohisses, 500 -.'alluns, Ui 48e. 
 
 15 Ch.-stsToa, 1.500 ll-s. (.. 40e. 
 
 llceeived iii Pavn)eiit :— - 
 
 Cash 
 
 Hi- 't' to (T/ !l(t davs. 
 
 182 00'; 
 
 3ti0 OOl :i42 0(1 
 
 1 
 
 24o:oo 
 
 tiOOlOO 
 
 800 (III 
 540 III) 
 
"^tl 
 
 AltTMAl! »SK.\VII.1.K. Al'lll I. I'.aii, \ >*M . 
 
 Received cash of John Hkown i'or liis iioie, favor 
 of ( 'ollege Stiidftit, k's> (li-cnuutalloweii liita :— 
 Kiicc of noti! §5S5 0(» 
 
 |)i>C'iunt !i!lowf(i liiiii loi 102 d-iys ; 
 
 Received easli ii 
 
 „._ f . ^1 
 
 Accepted Uknkv Bvunk's draft on us (ri, (>(» days, 
 favor .1 OS KIM I .Iai'IvSon 
 
 Drew a sij^lit drafr on Wm. '.JllOKKli for S(iH4.(in, and 
 remitted ir to RixiioR Williams 
 
 I'aid K. Bell lor the note held by Idiu aj^ainst J. W 
 Smith, less discount for unexpired tiuie: — 
 Face of note 
 
 Diseount allowed us for 4') days 
 Giive our cheek for the balance 
 
 Sold |)AVii) Mriu'Hy : — 
 
 ;{.•) Hills. Kl( ur (<-,, $C>.')i) 
 :',1 •' l^,rlv (,, 818.(10 
 Heeeived in payment: — 
 ( 'ash 
 
 An ordrr of W.M. IIakdy fa- 
 ll is note (a, HO days 
 
 « 
 
 Deposited Cash in College Bank 
 
 Drew a draft (/- !'0 days on J. W. Pi'J'I'K:! for 
 sS'Jo.OO, in onr favor, and luil it discounted 
 at the College !>ank 
 
 Kace of ilialt 
 
 Di.-count lor 'Xi diys 
 
 I'roceeds plaeid to our credit 
 
 ;) 
 
 Sold 0. (iOLItS.MITH 
 
 Jlousr and Lot, Xo. 5 Clnueh St., for 
 
 T'eceived in pavuient : — 
 
 (.r.sh 
 
 A draft ^, 80 day- i'or 8700.00, drawn in his 
 
 favor by JosKPH ANimKWSon Silas Gkekn, 
 
 and transferred to us by m lull indorsement. 
 
 The drafl was aeeepted April 2, the tiate of 
 
 the drift 
 The balance cliar^ied ou acct. 
 
 8!)1 00 
 
 :'27 
 
 r)7fi 
 
 8!»81 
 575 19 
 
 284 00 
 
 tJ84 00 
 
 6 30 
 
 884 70 
 
 250 00 
 400 00 
 15,5 :,o 
 
 ! 
 I 
 
 4000 00 
 
 825'oa! 
 
 5700 
 
 1261 
 
 812:ii) 
 
 00' 
 
 2200 
 
 700 
 2800 
 
 00 
 
 00 
 00 
 
86 
 
 Abthauaskavii-lk, April 10, 1891, 
 
 Ikceived casli of R. Green for bis note of the 2nd, 
 less (iiseouut for unexpired time 
 Face of note 
 
 I)i,<count allowed him for 85 days 
 Received cash for the proceeds 
 
 10 
 
 Sold A. Hill :— 
 
 25 bbls. Sugar @ 812.00 
 
 14 sacks Rio Coffee, 2,100 lbs. @ 2Jc. 
 
 Received in ptiymcnt : — 
 
 An order on us by W. Hardy f(ir 
 
 His note at 15 days with interest 
 
 Cash 
 
 11 
 
 Rec'd. Cash of Josiau Gran by on 
 
 Sold J. W. Pepper uierchandi.se on ",',. 
 
 12 
 
 Received cnsb of G. Baker, lor his note in favor of J. 
 W. Smith, loss discount for unexpired time. 
 Face of note 
 
 Discount allowed him for 150 d;iys 
 Received the uroeeeds in cash 
 
 Bouglit of Richard Tauor : — 
 
 ;^5 hhd.s. Molasses, 13,500 gallons @ 40c. 
 
 Gave in payment : — 
 
 Cash 
 
 Check on colleije Bank 
 
 Our draft on .tosiAH Granby (tr^ 10 days 
 
 14 
 
 Received of J. W. I'epper his draft at 10 days on 
 Madison Wells, which Wells accepted 
 
 15 
 
 Prepaid our acceptance of the 4th inst., favor of 
 Joseph Jackson 
 Face of draft 
 
 Discount idlowcd us for 52 days 
 Gave check for the balance 
 
 $540 
 
 300 
 525 
 
 00 
 
 650 (K): 
 
 1400 00! 
 
 284 00 
 
 87 G4 
 532 36 
 
 I 
 
 253 25 
 
 290 75 
 275 00 
 
 i95 00 
 
 325 00 
 
 lOd.H 
 033 97 
 
 35000 
 400 00 
 tJ50 00 
 
 325 00 
 
 2 43 
 2S157 
 
87 
 
 AaTHAHASKAVlLLE, APRIL 1 li, 1894. 
 
 :525 0I> 
 
 2 4:^ 
 
 281 57 
 
 Bought of J)avis & Co. ; — 
 
 300 bbls. Flour Oi 80.00 
 250 " Suirar @ ?8.00 
 Giive in pnyiueiit. Cash 
 
 Accepted their drnf't (^ 90 days, favor of John- 
 son it Bro. 
 B.iliincc chtirgfid on Vo 
 
 17 . 
 
 li? 1800 00 
 2000 00 
 
 Sold J. W. Peppeu oil y, :— 
 ^'erehiindisi' 
 
 18 - 
 
 Accepted D.wis & Co.'s drift on us @ T) days, iavor 
 nf.l. li. (ioUDON 
 
 I'J 
 
 Prepiiid tin; note held a-ainst Student, by A. J. 
 Bt.Acic Face of note 
 -Difcfouut allowed us 
 Gave a checlc for tlie balince 
 
 
 Sold .M. J. TvLKR :— il 
 
 75 bbls. Sugar @ -SI 0.00 
 
 llceeived in p:iynieut a draft (Wi 90 days in his 
 favor, (IrMwn by King & Co. on I'akkkr &, li 
 Co., and whieli was adepted Miirch 15. The '! 
 draft was taken lor its faee valu ■ r 
 
 21 
 
 Ecceived Ca-ii of J. GKANitY on v, 
 23 
 
 Sold .). \V. I'kpi'Kh on y, 
 
 75 I ibis. Flour (7iO. §' 
 
 'A S7.00 
 
 Donated casli tn a Ciiiii itabli! Institution 
 
 Sold D. MuiiPiiY : 
 
 Mereliaadise lor 
 
 Received in payment his note @ 90 days 
 
 The balance charged on "/. 
 
 Paid our aceeptauce favor J. B. Gordon 
 
 73300 
 
 750110 
 
 81 500 1 00 
 
 1800 00 
 50000 
 
 100250 
 
 500 00 
 
 9;7G 
 723124 
 
 735 00!1 
 
 50100 
 
 300 00 
 
 525 00 
 
 50 00 
 
 250 (JO 
 
 485J00 
 
 500 loo 
 
 1^ 
 
 fit 
 
AUTIlMlASKAVIl.l.i;. AlMUI. 27. 1804. 
 
 .... 27 
 
 deceived ciisl. ..i' PmKKER & Bun., lor tl.cir acceptance 
 tavov M. .1. TvLKH, Mild trausterred to us 
 
 April 20. 
 FaccMil'ficceptiinee 
 J)isciiunt allowed them 
 Iteecived Ca<li 
 
 1750 m 
 
 74;{ 
 
 84 
 
 - 'is 
 
 l?eccived Cash (d' 0. .MriU'iiY on '/, 
 
 Rcc'dC^ish ofM. Wei.i.s for his iicccptance of the 14tli 
 
 •JOOiOO 
 
 325 
 
 (10 
 
 i! 
 
 lieceived '.'ash of A. Hli.l- f<"' his note of the 10th 
 inst., with interest l\<v lf< days 
 Face of note 
 Inlrve-t 
 llfceived C.ish 
 
 [W 
 
 I'aid Cash for Sundry Kxpeuses 
 
 21)1 
 
 '51 
 
 88. 
 
 207 03 
 
 12S!00 
 
80 
 
 Amtm MiASKAVii.M:, 1M.>., .Mav 1, ]>'M. 
 
 lOO 
 
 Sold * M. CiioivKii : — 
 
 ;;5 bbls. Sumir On ^ll.T)!) 
 
 17 " Bi'i't'(i3, 5?1(;.0(» 
 
 Jii'ceived in pnymiiit his ridtts (rt, l") day^i with 
 
 ... OVi'.sl 
 
 Till- baliinccclinriiod oi 
 
 Boudlt, of RdliKIl AV'lM.lAMS 
 
 125 l.ijis .Mess i'ork (a 
 
 :](! Iiliils. Mdlasses, "{OIMI 
 
 (tuvo ill part paynii'ut : 
 
 t.'asli 
 
 Our clicck (111 Collciic I 
 
 Afccptud ids draft ((i 1 
 
 Tlie IjaliiiK'o (HI '/,. 
 
 Drew a draft (a ;j() d;ivs (in I 
 
 1 1.. 
 
 
 
 
 , $IGM 
 
 
 
 
 uaiioiis 
 
 (a) 40e. 
 
 
 
 Jiinl; 
 
 
 
 
 )() days, fav(ir J . 
 
 M 
 
 IIJ.S 
 
 ). -Miau'i 
 
 IV tor .« 
 
 ,S() 
 
 (100 
 
 am 
 
 I liad it discdiintcd at tlie C 
 
 (illrue lian 
 
 k, the 
 
 )iriM'(L'(ls biiiiu piacc'il t(i our ckmHi. I'mcu of 
 
 Dralt. 
 Discount lor 'A'A d lys 
 Proceeds to oni' errdit 
 
 1 
 
 repaid our iieceptaiiee nt A] 
 SON & C. 1. : — 
 Face oi' aceeptanee 
 IMsenimt alio\V(Mi us lor "f) liays 
 Paid the proceeds in easli 
 
 f April lilili, l'(Vor id' .Jniix. 
 
 Sold lIl'.MiV I)VI!NK ( 
 
 m 
 
 14 bb 
 18 " 
 
 Apples (rtj 84.r)0 
 Pcitatoes Oi. $:i. ,(» 
 
 Reeeived ('ash "\' .) . W . L'kI'I'KR nn '/, 
 
 S(dd AV.M . IIknry :• — 
 
 $4()'J .")(! 
 •_'7'J:(K) 
 
 200(K)0 
 1 2011 001 
 
 8(i0 UO 
 
 IsoOiiO 
 
 6;] 00 
 r)7Co 
 
 llous 
 
 d lidt, No. a ( 'iiurt .^i.. I 
 
 er 
 
 lOoiKHIO; 
 
 Jiei'oived ill paynieiit. ('ash 
 His note C(r IS days witli int'^rest 
 The bakinee on '/. 
 
 .^ijnooo 
 
 :52-l 50 
 
 825 00 
 
 400 00 
 
 •150 00 
 
 1025 00 
 
 4 07 
 855:5;! 
 
 22 lit 
 
 1777 81 
 
 120(10 
 
 225 00 
 
 2!»50 00 
 •JOOlt 00 
 45:)0 00 
 
 «■ i. 
 
90 
 
 Artiia»ask\vilf,k, }i\\y 8, \'MH. 
 
 Drew ii draft (<t) 10 days, on Wm, Hardy, aud remit- 
 ted it to JJoOKR WlI-LIAMS on 7„ 
 
 Wc have tliis day paid the note held atrninst Studknt 
 
 b}' A <i0RMAN. 
 
 Face of Note 
 
 Discount iillowtd uh for 40 days 
 
 Paid the jimcceds in eash 
 
 83!)5 
 
 «750 
 
 00 
 
 00 
 
 Sold J. Granhv, on "/,. : — 
 
 30 bl.ls. (.1 Flour (a] $7.00 
 124 sacks Corn (rr 81.75 
 
 Eeccived Casli of O. Goldsmith, on ■'/,. 
 
 11 
 
 David Nelson has this day presented us lor .-icceiit - 
 ant-c a draft drawn onusC^y* 90 days, liy Rooek 
 
 WlF,MAMS. 
 
 We paid the draft, less discount. Ij 
 
 F.ice of driit't ! 
 
 Discount allowed ns i'or OH day.s 
 Gave our ('heck for the proceeds ! 
 
 1'. 
 
 .Sold J. W. Pepi'er, on '/, 
 
 18 hhds. Molasses, 1800 gallon^, (a- 54e. 
 
 Bought of John Mason : — 
 
 50 sacks of Eio Coffee, 7500 lbs. ('< 24c. 
 
 Gave in payment, Cash 
 
 Our draft (rij 0(» days on J. W. Peeper, for 
 
 Check on College Bank 
 
 Balance on " /,. 
 
 i;^ 
 
 210,001 
 217 00 
 
 (500' 
 
 1800 
 
 00, 
 
 2i00 
 3l)2i40 
 
 42700 
 
 150000 
 
 I 
 
 4i20 
 
 170180 
 
 i 
 
 072 
 
 00 
 
 Eeceived cash of Silas Green for his acceptance oi 
 April 2 
 
 550;00 
 
 47510(1 
 200 (10 
 575100 
 
 700i00 
 
4 20 
 
 !)l 
 
 Artii.vbask.wii.i.k, Mav I'jTii, 1894. 
 
 Prepaid our ncccptanci' of the 2nd inst. favor of J, 
 Mil [,s. Fiioo of acceptance 
 Discomit allowed us for 80 days 
 Paid the proceeds hi eash 
 
 l(i 
 
 Received Ciisli of Wm. ITakdy on "/ 
 
 Sold JosKPH HtliKRT :— 
 
 IS, sacks Rio Coff.-e, 2700 lbs. (ri) 30c 
 Jieceivcd in piiyincnt Jxo. Mason's order on us 
 His check on Jacoucs Cartier Bank 
 
 Deposited in Colli'^e Jknk 
 
 Prepaid the note held iig.iinst Stukknt by J. (J RANT. 
 ]''iice of note 
 
 Discount .'illowcd us for 88 days 
 Gave check on College Bank 
 
 Received Casli of Wm. Croker for his note nf tjie 1st 
 in>t., witli interest for 18 diiys. Face ol'note 
 Interest on same 
 Received C;ish 
 
 20 
 
 Bought of II. JoxKs &, Co. : — 
 ITiO l.bls. Sug.ir Oil 88.00 
 Gave in payment an order on W. Hardy 
 Accepted tlieir drai't (n 'M) days, favor II. 
 Walker 
 
 21 
 
 I Sold Henry Byrne :— 
 
 ;iObbls. Sugi.r (rr $10.00 
 
 25 " Flour (a. $ 0.50 
 
 10 sacks Rio C<rffc.e, 1,500 Ib.s. Or aOc. 
 
 Roc'd. in part payment : — 
 
 His note (a), 5 days with intere.'^t 
 
 Cash 
 
 The balance on "/,, 
 
 *950 
 
 00 
 
 81(100 
 
 t«24!00 
 
 850100 
 
 ro4 
 
 1200 00' 
 
 300 
 102 
 450 
 
 00" 
 
 50^ 
 
 ooi 
 
 I 
 
 «1249 
 •J37 51 
 
 1500'00 
 
 r)75 00 
 2;!5 00 
 
 jooooo 
 
 1192 
 81208 
 
 351 
 
 700 
 500 
 
 04 
 
 00 
 00 
 
 275'00 
 225,00 
 41250 
 
 t 
 t 
 
 k 
 
 i 
 I' 
 
 70000 
 
 

 s^. 
 
 
 rMAGE EVALUATION 
 TEST TARGET (MT-3) 
 
 1.0 
 
 I.I 
 
 1.25 
 
 Uifm |2.5 
 
 I ^ I, . 
 
 * M£ 112.0 
 
 J4 
 
 U 11.6 
 
 Hiotographic 
 .Sciences 
 Corporation 
 
 23 WEST MAIN STREET 
 
 WEBSTER, N.Y. MSSO 
 
 (716) •72-4503 
 
 iV 
 
 1 
 
 'V- 
 
 m 
 
 i\ 
 
 \\ 
 
 ■ f 
 
 
 
 ^ 
 

 
 
us 
 
 :'l! 
 
 
 
 92 
 
 AKTIIABASKAVII.liE, MaY 22s1>, 1894. 
 
 Received of J. W. Pepper, a draft @ 3 days, drawn 
 in his favor by T. Porter on E. Walker & 
 Co., and accepted May 18. Face of draft 
 
 Prepaid our iicceptancu of the 20th, favor H. Walker. 
 Face of acceptance 
 Discount allowed us for 31 day.s 
 Gave check for the balance 
 
 $430 00 
 
 24 
 
 950U 001^ 
 
 Received cash of Walker & Co., for their acceptance 
 of May 18, favor J. W. Pepper, and trans- 
 ferred to us by full indorsement 
 
 25 
 
 Paid cash for .sundry expenses 
 
 .^ 27 - 
 
 Received cash of O. Goldsmith on "L 
 
 Received cash of W. Hardy for his note of the 6tl> 
 inst., with interest for 21 days 
 Face of note 
 Interest on same 
 
 29 
 
 Rec'd. cash of II. Byrne for his note of tiie 2l8t inst. 
 with interest. 
 Face of note 
 Interest on note for 8 djiys 
 
 31 
 
 2{55 
 49745 
 
 430 
 
 00 
 
 Paid clerk hire in cash 
 
 35100 
 
 475 
 
 00 
 
 301036 
 
 3000 0(1 
 10 36 
 
 27500 
 3(j 
 
 275 
 
 36 
 
 140 
 
 00 
 
03 
 
 JOURNAI.-(Set IV.) 
 
 ARTHAIiASKAVIl.LE. P.Q., APRlL 1. 1894. 
 
 Sundries 
 
 College Bank 
 Cash 
 
 Merohanilisc 
 Real Estate 
 Bills Receivable 
 Wm. Groker 
 David Murphy 
 
 College Student 
 
 J. VV. S»IIT!t 
 
 Sundries 
 
 Cash 
 
 Bills Keceivable 
 
 Dr. To College Siudent 
 
 8211&0i76 
 
 Dr. To Sundries 
 
 Bills Payable 
 Henry Byrne 
 
 $491'5 75! 
 
 3975 OOj 
 
 48(»fl00; 
 
 540000 
 
 585 00 
 
 700 00 
 
 675 00 
 
 '2920 011 
 
 Roger Williams : 
 
 Sundries 
 
 Cash 
 
 Bills Receivable 
 
 J. W. Peppor 
 
 Josiah Griinby 
 
 Real Estate 
 
 Merchandise 
 
 Dr. To J. W. Smith 
 
 Dr. To Sundries 
 Wm, Hardy 
 Bills Payabln 
 
 Oliver Goldsmith 
 
 Dr. 
 
 To Mdse, 
 
 Dr. To Mdse. 
 
 Dr. To Bills Receivable 
 
 Sundries 
 
 Discount or Interest 
 Cnsh 
 
 The note is credited, because it is cancelled. Dis- 
 count or Interest is debited, because it is against you ; 
 you allow John Brown a reduction of $9.81, because he 
 pays his note 102 days before it is due. Cash is debited 
 because it is received. 
 
 4000 00 
 650 00 
 
 825 ((0 
 
 1:^00 01 » 
 
 OllOO 00 
 4000 'lO 
 
 1544 25 
 
 542 
 
 Hi 10 
 540 
 
 9 
 
 00 
 
 575 19 
 
 00 
 00 
 
 81 
 
 195200 
 284 00 
 68400 
 
 19775 00 
 
 653 
 891 
 
 542 
 
 840 
 
 585 
 
 25 
 
 00 
 
 00 
 00 
 
 00 
 
 :i 
 
trm 
 
 
 15; if 
 
 * J 
 
 94 
 JOURNAL— (Set IV.) 
 
 ABTHAB8KAV1LLE, P.Q., APRIL 4, 1894. 
 
 I Benrt BraNB Dr. 
 
 To Bills Payable 
 
 In accepting this draPt, you pet oat of H. Byrne's 
 debt ; he is, therefore, debited. When you accept a 
 draft, the draft becomes for you a Bill Payable. And 
 MS it is this Bill Payable which has cancelled your in- 
 debtedness to Byrne, you must credit it. 
 
 RoGEB Williams Br. 
 
 To Wm. Croker 
 
 Wm. Croker is credited because you order him to 
 pay Williams $684. He thus gets out of your in- 
 debtedness to that amount Bogcr Williams is debited 
 becausk. you cancel your debt to him by ordering Croker 
 to pay him. 
 
 Bills Payable Dr. 
 
 To Sundries 
 
 Interest or Discount 
 College Bank 
 debited because it is cancelled, 
 is credited because it is in your 
 fuTor. The Bank is credited because you order it to 
 pay out money for you, 
 
 — ' 6 — 
 
 Bills Payable is 
 Interest or Discount 
 
 Dr. 
 
 To Merchandise 
 
 Sundries 
 
 Cash 
 
 W. Hardy 
 
 Bills Receivable 
 
 Hardy is debited because he orders you to give 
 Mdse. to Murphy. 
 
 8 
 
 College Bank Dr. 
 
 To Cash 
 
 Sundries Dr. To J. W. Pepper 
 
 Interest or Discount 
 College Bank 
 
 Pepper is credited because he no longer owes you. 
 You sold the debt to th& College Bank for $812.39. 
 The Bank owes you this amount, as the proceeds were 
 
 Elaoed to your credit. Interest or Discount is debited 
 eoause it is against you. 
 
 $284 00 
 
 684 
 
 00 
 
 89100 
 
 1^50 00 
 400 00 
 
 153 
 
 4000 
 
 50 
 
 00 
 
 1261 
 81239 
 
 $284 
 
 00 
 
 684 
 
 00 
 
 6 
 
 884 
 
 30 
 70 
 
 803 
 
 50 
 
 4000 
 
 825 
 
 00 
 
 00 
 
JOURNAL— « Set IV.) 
 Artuabaskavillf, P.Q., Apkil 9, 1894. 
 
 Dr. 
 
 To Real Estate. 
 
 Sundries 
 
 Cash 
 
 liills Bccciviiblc 
 
 O. Goldismith 
 
 The accepted draft which jou receive is, for you, a 
 Bill Receivable. Ad it hus cost you value, it must be 
 debited. 
 
 10 
 
 $2200 00 
 
 7oo!oo| 
 
 2800 00 
 
 Sundries Dr. 
 
 Interest or Discount 
 Cash 
 
 To Bills Receivable 
 
 Sundries Dr, To Merchanditte 
 
 Cash 
 
 Wm. Hardy 
 
 Bills Receivable 
 
 Hardy is debited because he orders you to deliver 
 Jidse. to Hill. 
 
 11 
 
 0a8U 
 
 Dr. 
 
 J. W. Pepper ])r. 
 
 'To Josiah Granby 
 
 To Merchandise 
 
 12 
 
 Sundries Br. To Bills Receivable '' 
 
 Interest or Discouat 
 
 Cash 
 
 Mkroiiandise 
 
 Dr. 
 
 To Sundnes 
 Cash 
 
 College Bank 
 Josiiih Qrauby 
 The draft that you draw on J. Granby orders him 
 to pay $650 to Tabor ; you must, therefore, credit 
 Uranby for this amount. 
 
 7 
 532 
 
 275 
 253 
 296 
 
 64 
 36 
 
 00 
 25 
 75 
 
 295 
 
 325 
 
 16 
 633 
 
 1400 
 
 00 
 
 00 
 
 03 
 
 97 
 
 00 
 
 $570000 
 
 540 
 
 825 
 
 00 
 
 00 
 
 295:00 
 
 325 
 
 650 
 
 00 
 
 00 
 
 350 
 400 
 650 
 
 00 
 00 
 00 
 
E V> 
 
 or. 
 
 lis 
 
 m 
 
 11 
 
 V'^ 
 
 JOUJhXAL— (Set IV.) 
 Aktiiahaskavili.k, P.Q , Ai'KiL 14, 1894. 
 
 Bills Bbceivablb Dr. 
 
 To J. W. Pepper 
 
 The draft which Pepper gives you, ami wliich lias 
 been accepted by Wells, ig for you a Bi'l Kcoeivable. 
 Pepper ig credited because he i;ets out of your debt. 
 
 Bills Payable 
 
 16 
 
 Dr. To Sundries 
 
 Interest or Di»<count 
 College Bank 
 
 Your ncceptance is for you » Bill Payiiblu; as this 
 Bill Paynble is cancelled it must be debited. 
 
 16 
 
 Merchandise 
 
 Dr. 
 
 To SuuilrieH 
 
 Cii8h 
 
 Bills Payable 
 
 Davis & <^o. i 
 
 The drift that you accepted is a written proiui k of 
 payment th.it Davis & Co. hold against you ; it is a Bill 
 Piiyable. As this Bill Paynble pays for a part of the 
 Mdse., it is cre'iited. 
 
 17 
 
 J. W. Pepper Dr. 
 
 To Merchandise 
 
 18 
 
 Davis & Co. Dr. 
 
 To B'dU Puyabh 
 
 Davis & Co, are debited because you pay tliem by 
 accepting their dral't. Your accrptance is tor you a 
 Bill Payable ; it has cancelled your debt to Davis & Co. 
 and must be credited. 
 
 19 
 
 Bills Payable Dr. 
 
 To Sundries 
 
 Interest or Discount 
 College Bank 
 
 «325 
 
 0() 
 
 284 
 
 00 
 
 3800 
 
 00 
 
 1002 
 
 50 
 
 500100 
 
 733 
 
 00 
 
 8325 
 
 00 
 
 2 
 281 
 
 48 
 57 
 
 IBOO 
 
 1800 
 
 500 
 
 00 
 00 
 00 
 
 1002 
 
 50 
 
 500 
 
 00 
 
 9 7- 
 723 24 
 
 v^'U' 
 
 if;:-'.- : 
 
m 
 
 24 
 
 97 
 
 JOURNAL-(Set IV.) 
 Arthabaskavillb, P.Q., April 20, 1894. 
 
 Bills Rkoeivablb Dr. 
 
 To Merchandise 
 
 The draft which Tyler gives j ou, and which Faricer 
 
 & Co. have iiccepted, is a written promise you hold against 
 
 Parkor & Co. It is for you a Bill Beoeivablc. As it 
 
 has cost you value in Mdse. it must be debited. 
 
 21 
 
 Cash 
 
 Dr. 
 
 To Josiah Granby 
 
 23 
 
 J. W. Pepper 
 
 Dr- 
 
 To Merchandise 
 
 Loss AND Gain 
 
 Dr. 
 
 To Cash 
 
 25 
 
 Sundries 
 Bills Receivable 
 D. Murphy 
 
 Dr. To Merchandise 
 26 
 
 Bills Payable Dr. 
 
 To Cash 
 Your iicceptanco is for you a Bill Payable ; it has 
 cost you value in cash, and must be debited. 
 
 27 
 
 Sundries Dr. 
 
 Interest or Discount 
 (.'ash 
 
 To Bills Receivable 
 
 28 
 
 Cash 
 
 Dr. 
 
 To D. Murphy 
 
 Cash 
 
 Cash 
 
 Dr. 
 
 Dr. 
 
 To Bills Receivable 
 
 To Sundries 
 
 Bills Receivable 
 Interest 
 
 30 
 
 Loss AND Gain Dr. 
 
 To Cash 
 In the precedin<r sets this transaction was journalized 
 '' Expense." We could have done the same here. But 
 as the expense account closes into the Loss and Gain, 
 the transuetion can be journalized as above. 
 
 1760 
 
 00 
 
 300 
 
 fi25 
 
 50 
 
 250 
 
 485 
 
 500 
 
 i $750 
 
 00 
 
 00 
 
 00 
 
 00 
 00 
 
 00 
 
 6 16 
 743 84 
 
 300 
 
 325 
 
 297 
 
 128 
 
 00 
 
 00 
 
 6H 
 
 00 
 
 00 
 
 300 
 525 
 
 50 
 
 735 
 
 500 
 
 750 
 
 00 
 00 
 
 00 
 00 
 
 00 
 
 00 
 
 300 00 
 
 325 
 
 296 
 
 128 
 
 00 
 
 75 
 
 88 
 
 00 
 
 u 
 
 ' I^^B^H 
 
 1 
 
 
 
 
 i ■ 
 
 > 
 
 It 
 
98 
 
 Wt ill L • 
 }' I] 
 
 e i 
 
 I,? I 
 '1 
 
 
 JOURNAL-(Pkt IV.) 
 Arthabaska VILLI, P.Q., Mat 1, 1894. 
 
 SUNDRIBS 
 
 Bills Keceivable 
 Wm. Crokor 
 
 Dr. 
 
 To Merchandise 
 
 Merchandise 
 
 Dr. 
 
 To Sw dries 
 Cush 
 
 CrillcL'O Bank 
 Bills Piivablc 
 Bouer Williams 
 
 The draft that you accepted is for you a Bill Pay- 
 able, It has produced value by paying for a portion of 
 the Mdse., and must bo credited. 
 
 Sundries Dr. To D. Murphy 
 
 Interest or Discount 
 College Bank 
 
 By selling the draft you transfer Murphy's in- 
 debtcdnetis. He now owes the College Bank and not 
 you. You must, therefore, credit liinj for $860. The 
 Bank is debited because it owes you $855.3:}, the sum 
 whicii you received for the draft, und which was placed 
 to your credit. Discount is debited ; it is against you ; 
 you lost 64.67 by the transaction. 
 
 •350 
 324 
 
 3200 
 
 00 
 50 
 
 00 
 
 $674 
 
 50 
 
 825 00 
 40()|00 
 950 00 
 
 1025 
 
 00 
 
 855 
 
 67 
 33 
 
 860 00 
 
 Bills Payable 
 
 Dr. 
 
 To Sundries 
 
 Interest or Discount 
 
 Cash 
 
 Your acceptance is, for you a Bill Payable. As 
 
 you now pay it, it costs you value, and must, therefore, be 
 
 debited. Interest or Discount is in your favor, and 
 
 must be credited. 
 
 1800 
 
 00 
 
 2219 
 
 1777 81 
 
 Henry Byrne 
 
 Dr. 
 
 Cash 
 
 Dr. 
 
 To Merchandise 
 
 To J. W. Pepper 
 
 120 60 
 
 225 
 
 00 
 
 Sundries 
 
 Cash 
 
 Bills Receivable 
 
 Wm. Hardy 
 
 Dr. To Real Estate 
 
 2950 
 3000 
 4550 
 
 00 
 00 
 00 
 
 120 60 
 
 225 00 
 
 10500 00 
 
99 
 
 60 
 
 1 
 I 
 
 00 
 00 
 
 JOURNAL-(S«T IV.) 
 Arthababkaville, P.Q., Mat 8, 1894. 
 
 RoQEB Williams Dr. 1700 
 
 To Wm. Hardy 
 Win. Hardy is credited because you order him to 
 pay $750 . 00 tx) Williams. He gets out of your debt to 
 that amount. Williams is debited boonuse ycu oauticl 
 this much of your debt to him, by ordering Hardy to 
 pay hiui. 
 
 Bills Payable Dr. To Sundries 
 
 Interest or Discount 
 Cash 
 Bills Payiible is debited because ynu pay it. In- 
 terest or discount is in your fuTor, and must be credited. 
 9 
 
 J. Granby 
 
 Dr. 
 
 To Merchandise 
 
 Cash 
 
 Dr. 
 
 To 0. Goldsmith 
 
 11 
 
 Roger Williams Dr. Tn Sundries 
 
 Interest or Discount 
 Colleso Bank 
 Roger Williams is debited because you pay his draft 
 on yoTi. The draft was presented to you for acceptauce ; 
 you not only accept it, you pay it, and thus iiain the 
 discount for 93 days. Interest or discount being in 
 your favor must be credited. 
 _ 12 
 
 J. W. Peppkr 
 
 Dr. 
 
 To Merchandise 
 
 \- 
 
 Merchandise 
 
 Dr. 
 
 To Sundries 
 Cash 
 
 J. W. Pepper 
 College Bank 
 John Mason 
 J. W. Pepper must be credited for $475.00, be- 
 cause by your draft you order him to pay that amount 
 I to Jqo. Mas^on. 
 
 13 
 
 Cash Dr. 
 
 To Bills Receivable 
 
 Silas Green's acceptance is for you a Bill Receiv- 
 
 able. It produces value in cash, and must beoredited. 
 
 Off 
 
 395 
 
 427 0(1 
 
 00 
 
 8750 
 
 00 
 
 1500 
 
 275 
 
 00 
 
 00 
 
 972 00 
 
 1800 00 
 
 700 
 
 00 
 
 2 60 
 392 40 
 
 427,00 
 
 1500 00 
 
 4 20 
 270 80 
 
 97200 
 
 55000 
 
 475 
 200 
 575 
 
 00 
 00 
 00 
 
 700 
 
 00 
 

 lull 
 
 
 m 
 
 ■Viv 
 
 100 
 
 JOURNAL-(S«T IV.) 
 Abthababkavillb, P.Q., Mat 15, 1894. 
 
 Bills Patabli Dr. To Sundries 
 
 Interest or DiBooant 
 CMh 
 
 Your aoceptanee is for you a Bill Parable. It has 
 cost you value, and must he debited. Interest or dis- 
 count is in your favor, and roust be credited. 
 
 16 
 
 Cash 
 
 Dr. 
 
 To Wm. Hardy 
 
 Dr. 
 
 To Merchandiee 
 
 Sundries 
 John Mason 
 Caoh 
 
 John MaHon is debited, because on iiocount of his 
 order, yuu deliver nicrclandise U> J. Hdbert. The 
 checks that yon receive must be considered ns cash. 
 
 19 
 
 CoLLEQE Bank 
 
 Dr. 
 
 To Cash 
 
 Bills Payable Dr. 
 
 To Hundries 
 
 Interest or Discount 
 College Bank 
 
 Cash 
 
 Dr. 
 
 To Sundries 
 
 Bills Receivable 
 Interest 
 
 20 
 
 Mkrohandisb 
 
 Dr. 
 
 To Sundries 
 
 Wm. Hardy 
 Bills Payable 
 
 Hardy is credited because you order him to pay 
 Jones & Co. $700.00. Your acceptance is for yon a 
 Bill Payable ; it has produced vulue in merchandise 
 and must be credited. 
 
 •950 
 
 l&OO 
 
 575 
 235 
 
 00 
 00 
 
 300U 
 
 824 
 
 351 
 
 1200 
 
 00 
 
 UO 
 
 00 
 
 00 
 
 04 
 
 00 
 
 •12 
 
 49 
 
 937 61 
 
 1500 
 
 810 
 
 00 
 
 00 
 
 3000 
 
 11 
 
 812 
 
 350 
 1 
 
 i, 700 
 500 
 
 00 
 
 92 
 
 08 
 
 00 
 04 
 
 GO 
 00 
 
101 
 
 J0URNAL-(8«T IV.) 
 Artbabaskavilli, P.Q., May 21, 1894. 
 
 SCNDRIIS 
 
 Billii Reoeivablo 
 
 Cash 
 
 Henry Byroo 
 
 Dr. To Merchandise 
 
 22 
 
 Bills Receivable Dr. 
 
 To J. W. Pepper 
 Wolker & Co.'s acceptance is for you a BUI Re- 
 
 ceivable. 
 
 Bills Payable Dr. To Sundries 
 
 Interest or Discount 
 Colli'gc Bunk 
 
 Tour acceptance is for you a Bill Payable. It costs 
 you value and must be debited. Interest or discount 
 IS in your fuvor and must bo credited. 
 
 24 
 
 Cash 
 
 Dr. 
 
 To Bills Receivable 
 
 Walker & Co.'s acceptance is for you a Bill Rr- 
 ceivable ; it produces value in cash and must be credited. 
 
 25 
 
 Loss AND Gain Dr. 
 
 To Cash 
 
 27 
 
 Cash 
 
 Dr 
 
 To 0. Qoldsmith 
 
 Cahh 
 
 Dr. 
 
 To Sundries 
 Bills Receivable 
 Interest 
 
 29 
 
 Cash 
 
 Dr. 
 
 To Sundries 
 Bills Receivable 
 Interest 
 
 .31 
 
 Loss and Gain Dr. 
 
 To Cash 
 
 I27& 
 22& 
 412 
 
 430 
 
 500 
 
 00 
 
 430 
 
 35 00 
 
 00 
 00,1 
 60 
 
 00 
 
 891260 
 
 00 
 
 475 
 
 3010 
 
 275 
 
 140 
 
 00 
 
 36 
 
 3(i 
 
 00 
 
 430 
 
 00 
 
 2 55 
 497 45 
 
 430 
 
 35 
 
 00 
 
 00 
 
 475 00 
 
 3000 00 
 10 36 
 
 27500 
 136 
 
 140 
 
 00 
 

 
 V 
 
 Db. 
 
 102 
 COLLEGE STUDENT. 
 
 1894. 
 April. 
 tt 
 
 1 
 30 
 
 M 
 
 To Sundriei, 
 ** LoMUid Gain, 
 •• Balanoe, 
 
 To Balance. 
 
 
 2920 
 
 631 
 
 17698 
 
 00 
 44 
 
 31 
 
 76 
 
 1894. 
 April 
 
 
 21160 
 
 May 
 
 31 
 
 18901 
 
 (13 
 
 Ma> 
 
 1 
 
 
 18901 
 
 131 
 
 By Siindrie*, 
 
 B.v Balance, 
 
 " LOM and Qain, 
 
 Cr. 
 
 21160 76 
 
 21160 
 
 73 
 
 17(199 31 
 
 1202:32 
 
 18901 !t;3 
 
 ; i! 
 
 Dr. 
 
 J. W. SMITH. 
 
 Cr. 
 
 1894. 
 
 April 
 
 11 
 
 u 
 
 1 
 30 
 
 M 
 
 To Sundries, 
 " Loss and Gain, 
 •< Balanoe, 
 
 To Balanoe, 
 
 
 1644 
 531 
 17699 
 
 26 
 44 
 
 31 
 
 00 
 
 1894. 
 April 
 
 1 
 
 By SuiuirieB, 
 
 By Balance, 
 " Loss and Gain, 
 
 
 19776 
 
 00 
 
 
 19776 
 
 19776 
 
 00 
 
 May 
 
 31 
 
 18901 
 
 63 
 
 63 
 
 May 
 
 1 
 31 
 
 17699 
 1202 
 
 31 
 32 
 
 
 18901 
 
 18901 
 
 63 
 
 Dr. 
 
 REAL ESTATE, 
 
 Cr. 
 
 1894. 1 
 
 
 
 
 
 1894. 
 
 
 
 
 
 
 April 
 
 1 
 
 To Student, 
 
 
 6400 
 
 00 
 
 April 
 
 9 
 
 By Sundries, 
 
 
 5700 
 
 00 
 
 t( 
 
 t( 
 
 " J.W.Smith, 
 <• Loas and Gain, 
 
 To Balance, 
 
 
 9000 
 300 
 
 00 
 00 
 
 u 
 
 30 
 
 " Bal.Inv. 
 
 By SundrieH, 
 
 
 9000 
 
 00 
 
 
 14700 
 
 oo: 
 
 14700 
 
 00 
 
 Mby 
 
 1 
 
 9000 
 
 00 May 
 
 6 
 
 10600 
 
 00 
 
 M 
 
 31 
 
 " Loss and Gain, 
 
 
 1500 
 
 00 
 
 00 
 
 
 
 
 
 
 
 
 10600 
 
 10600 
 
 00 
 
108 
 
 Dr. 
 
 CASH. 
 
 Ob. 
 
 1894. 
 
 1 
 
 
 
 
 I 
 1894. 
 
 
 
 
 mm 
 
 April 
 
 1 To Student, 
 
 
 .1975 
 
 00 
 
 April 
 
 8 
 
 By College Bank. 
 
 4000 
 
 00 
 
 « 
 
 " " J. W. Smith, 
 
 
 4001) 
 
 00 
 
 « 
 
 12 
 
 " Mdse., 
 
 360 
 
 00 
 
 <t 
 
 2 " M.lw., 
 
 
 .'too 
 
 00 
 
 « 
 
 16 
 
 « u 
 
 1500 
 
 00 
 
 <t 
 
 " " BiilH Receivable, 
 
 575 
 
 19 
 
 " '23 
 
 " Loss and Gain, 
 
 50 
 
 00 
 
 it 
 
 6 " M(Ue., 
 
 
 250 
 
 00 
 
 " ,26 
 
 " Bills Payable, 
 
 500 
 
 00 
 
 << 
 
 !•! " Ileal Estate, 
 
 
 2200 
 
 00 
 
 '• .30 
 
 '' Loss and Gain, 
 
 128 
 
 00 
 
 (1 
 
 10 " BiilH Receivable, 
 " " Mdt'e., 
 11 : "J. Granby, 
 
 
 5:i2 
 275 
 2!t5 
 
 00 
 
 00 
 
 <i 
 
 ti 
 
 Balance, 
 
 8474 
 
 99 
 
 << 
 
 
 
 
 / 
 
 
 
 
 12 " Bills Receivable, 
 ■21 " J. Gran by, 
 
 
 633 
 300 
 
 97 
 00 
 
 
 
 / 
 
 
 
 « 
 
 27 « BillH Receivable, 
 
 
 743 
 
 84 
 
 1 
 
 
 / 
 
 
 
 « 
 
 28 '< D. Murphy, 
 
 
 300 
 
 00 
 
 
 
 / 
 
 
 
 « 
 
 " " Bills Receivable, 
 
 
 325 
 
 00 
 
 
 
 / 
 
 
 
 K 
 
 10 " Sundries 
 
 
 297 
 
 63 
 99 
 
 
 
 / 
 
 
 
 
 15002 
 
 By Mdse., 
 
 
 
 j 15002 
 
 99 
 
 May 
 
 1 To Balance, 
 
 8474 
 
 99 
 
 May 
 
 2 
 
 825 
 
 00 
 
 
 5 " J, W. Pepper, 
 
 
 225 
 
 00 
 
 (( 
 
 4 
 
 » Bills Payable, 
 
 1777 
 
 81 
 
 (( 
 
 6 " Real Estate, 
 
 
 2950 
 
 00 
 
 « 
 
 8 
 
 « « « 
 
 .392 
 
 40 
 
 <( 
 
 9 " 0. Goldsmith, 
 
 
 1500 
 
 00 
 
 (t 
 
 12 
 
 « Mdse., 
 
 550 
 
 00 
 
 (< 
 
 13 « Bills Receivable, 
 
 
 700 
 
 00 
 
 tt 
 
 15 
 
 " Bills Payable, 
 
 937 
 
 51 
 
 ( 
 
 " W. Hardy, 
 
 ■ 
 
 1500 
 
 00 
 
 n 
 
 19 
 
 " By College Bank 
 
 3000 
 
 00 
 
 « 
 
 " « Mdse., 
 
 
 235 
 
 00 
 
 <l 
 
 25 
 
 « Loss and Gain 
 
 35 
 
 00 
 
 (( 
 
 19 « Sundries, 
 
 
 351 
 
 04 
 
 (I 
 
 31 
 
 <• «« « 
 
 140 
 
 00 
 
 
 21 " Mdse., 
 
 24 « Bills Receivable, 
 
 27 '< 0. Goldsmith, 
 
 
 225 
 430 
 475 
 
 00 
 00 
 00 
 
 u 
 
 i< 
 
 " Balanoe, 
 
 12694 
 
 03 
 
 (1 
 
 
 
 
 y- 
 
 
 
 (( 
 
 " " Sundries, 
 29 " '« 
 
 
 3010 
 276 
 
 3G 
 36 
 
 
 
 y' 
 
 
 
 
 20351 
 
 75 
 
 
 20351 
 
 75 
 
 
 1 1 
 
 1 1 
 
 
 
 
 I 
 
 ,i« 
 
 W^:-' 
 

 104 
 
 Dr. 
 
 
 
 COLLEGE BANK. 
 
 
 Cr. 
 
 1894. 
 
 
 
 
 
 
 1894. 
 
 
 j 
 
 
 
 April 
 
 1 
 
 To Student, 
 
 
 «4925 
 
 75 
 39 
 
 April 
 
 6 
 
 By Bills Payable, 
 
 $ 884 
 
 70 
 
 « 
 
 8 
 
 '« J. W. Pepper, 
 
 
 812 
 
 t( 
 
 12 
 
 *' Mdse., 
 
 
 400 
 
 00 
 
 it 
 
 (1 
 
 " Cash, 
 
 
 4000 
 
 00; 
 
 
 15 
 
 19 
 
 " Bills Payable, 
 
 
 281 
 723 
 
 57 
 24 
 
 
 1 
 
 To Balance, 
 
 
 
 14 
 
 May 
 
 30 
 
 2 
 
 " Balance. 
 
 By Mdse., 
 
 
 7448 
 
 63 
 
 
 9738 
 
 9738 
 
 14 
 
 May 
 
 7448 
 
 6? 
 
 400 
 
 00 
 
 i< 
 
 3 
 
 " D. Murphy, 
 
 
 855 
 
 33 
 
 >( 
 
 11 
 
 « R. Williams, 
 
 
 270 
 
 80 
 
 « 
 
 19 
 
 « Cash, 
 
 
 3000 
 
 00 
 
 <« 
 
 12 
 
 " Mdse., 
 
 
 200 
 
 00 
 
 
 
 
 
 
 (C 
 
 19 
 
 " Bills Payable, 
 
 
 812 
 
 08 
 
 
 
 
 
 
 
 <s 
 
 22 
 
 « i< <( 
 
 
 497 
 
 45 
 
 
 
 
 
 
 
 c< 
 
 31 
 
 " Balance, 
 
 
 9123 
 
 63 
 
 
 11303 
 
 9C 
 
 11303 
 
 9i; 
 
 Dr. 
 
 
 BILLS RECEIVABLE. 
 
 
 Cr. 
 
 1894. 
 April 
 
 1 
 
 To Student, 
 
 
 $ 585 
 
 00 
 
 1894. 
 April 
 
 3 
 
 By Sundries, 
 
 
 $ 586 
 
 00 
 
 « 
 
 11 
 
 " J. W. Smith, 
 
 i 
 
 t!50 
 
 00 
 
 •• 
 
 10 
 
 II II 
 
 
 540 
 
 00 
 
 C( 
 
 2 
 
 « Md^e., 
 
 
 640 00; 
 
 II 
 
 12 
 
 II <c 
 
 
 650 
 
 00 
 
 « 
 
 G 
 
 >i « 
 
 
 153 
 
 50 " 
 
 27 
 
 II II 
 
 750 
 
 00 
 
 tl 
 
 i) 
 
 " Real Estate, 
 
 
 700 
 
 00 
 
 II 
 
 28 
 
 " Cash, 
 
 
 325 
 
 00 
 
 (( 
 
 10 
 
 " Mdse., 
 
 
 296 
 
 75 
 
 II 
 
 «• 
 
 K l< 
 
 
 296 
 
 75 
 
 it 
 
 14 
 
 " J. W. Pepper, 
 
 
 325 
 
 00 
 
 II 
 
 30 
 
 " Balance, 
 
 
 1103 
 
 50 
 
 it 
 
 20 
 
 " Mdse., 
 
 
 750 
 
 00 
 
 
 
 
 
 
 
 a 
 
 25 
 
 1- tt 
 To Balance, 
 
 
 250 
 
 00 
 25 
 
 
 
 By Cash, 
 
 
 4250 
 
 
 
 4250 
 
 25 
 
 May 
 
 1 
 
 ! 1103 
 
 50 
 
 May 
 
 13 
 
 700 
 
 00 
 
 ■< 
 
 II 
 
 " Mdse., 
 
 
 350 
 
 00 
 
 II 
 
 19 
 
 IC 11 
 
 
 350 
 
 00 
 
 <t 
 
 6 
 
 " Real Estate, 
 
 
 3000 
 
 00 
 
 II 
 
 24 
 
 {< << 
 
 
 430 
 
 00 
 
 II 
 
 21 
 
 " Mdse., 
 
 
 275 
 
 00 
 
 (< 
 
 27 
 
 >l » 
 
 
 3000 
 
 00 
 
 II 
 
 22 
 
 " J. W. Pepper, 
 
 
 430 
 
 00 
 
 <i 
 « 
 
 29 
 31 
 
 l( II 
 
 " Balance, 
 
 
 275 
 
 403 
 
 00 
 50 
 
 
 6158 
 
 m 
 
 515M 
 
 50 
 
 Dr. 
 
 1894. 
 A|iiil 
 
 12 
 
 l( 
 
 It; 
 
 May 
 
 i I 
 
 1 
 
 2 
 12 
 20 
 31 
 
 
 ~ 
 
 Dr 
 
 1894. 
 
 
 April 
 
 1 
 
 .May 
 
 1 
 
 • ( 
 
 It 
 
 1 
 
Dr. 
 
 105 
 
 MERCHANDISE. 
 
 Cr. 
 
 1894. 
 
 
 
 
 
 
 1 — 
 1894. 
 
 
 
 
 
 
 April 
 
 1 
 
 To Stn.lpnt, 
 
 
 4800 
 
 00 
 
 April 
 
 2 
 
 By 0. Goldflmith, 
 
 
 542 
 
 00 
 
 <( 
 
 (( 
 
 •' J. W. Smith, 
 
 
 4000 
 
 00 
 
 " 
 
 « 
 
 " Sundries, 
 
 
 840 
 
 00 
 
 1 1 
 
 12 
 
 " Suiidrirs, 
 
 
 1400 
 
 00 
 
 « 
 
 6 
 
 <( « 
 
 
 803 
 
 5<> 
 
 « 
 
 10 
 
 a it 
 
 
 .3800 
 
 00 
 
 « 
 « 
 
 10 
 
 «' J. W. Pepper, 
 
 
 825 
 
 00 
 
 
 / 
 
 1 325 
 
 00 
 
 
 
 / 
 
 
 
 
 i< 
 
 17 
 
 CI « t( 
 
 ii UI02 
 
 1 
 
 50 
 
 
 
 / 
 
 
 
 
 « 
 
 20 
 
 " Bills Receivable, 
 
 ;! 750 
 
 00 
 
 
 
 / 
 
 
 
 
 (< 
 
 23 
 
 «• J. W. Pepper, 
 
 i 525 
 
 1 
 
 00 
 
 
 
 / 
 
 
 
 
 <( 
 
 25 
 
 " Sundries, 
 
 1! 7.35 
 
 00 
 
 
 
 / 
 
 
 
 
 K 
 
 30 
 
 " Bal. Inv., 
 
 6500 
 
 00 
 
 
 
 / 
 
 
 
 Oi) 
 
 <( 
 
 « 
 
 " Iioss and Gain, 
 
 By Sundries, 
 
 1152 
 ; 14000 
 
 i| 
 
 jj 674 
 
 00 
 
 
 To Balance, 
 
 14000 
 
 00 
 
 May 
 
 1 
 
 6500 
 
 00 
 
 May 
 
 I 
 
 60 
 
 « 
 
 2 
 
 " Sundries, 
 
 
 .1200 
 
 00 
 
 i< 
 
 5 
 
 " H. Byrne, 
 
 ; 12o'go 
 
 n 
 
 12 
 
 <( (C 
 
 
 1800 
 
 (»0 
 
 (t 
 
 9 
 
 " J. Granby, 
 
 427 (HI 
 
 ■•■ 
 
 20 
 
 (C (( 
 
 
 1200 
 
 00 
 
 (£ 
 
 12 
 
 « J. W. Pepper, 
 
 97200 
 
 (t 
 
 31 
 
 " Loss and Gain, 
 
 
 1016 
 
 60 
 
 << 
 
 IG 
 
 1 *' Sundries, 
 
 810 00 
 
 :i 1 
 
 
 
 
 
 
 
 >( 
 
 21 
 
 1 « (( 
 
 
 91250 
 
 
 
 
 
 
 
 « 
 
 31 
 
 » Bal. Inv., 
 
 9800100 
 
 
 
 
 
 i 137lG 
 
 GO 
 
 — 
 
 f" 
 
 1 
 
 t rmGiGo 
 
 
 
 i 
 
 
 !l 
 
 1 
 
 Dr 
 
 1894 
 April I 
 
 May I I 
 
 To Student, 
 
 To Balance, 
 " Mdse., 
 
 WM. CROKER. 
 
 790 
 
 790 
 
 00 
 
 00 
 
 1894. 
 April 
 
 106;00 1 May 
 
 324 60 
 
 430 60' 
 
 31 
 
 1 
 
 By R. WillianiH, 
 " Balance, 
 
 By Balance, 
 
 Cr. 
 
 G84 
 106 
 
 790 
 
 00 
 
 oo 
 
 00 
 
 43050 
 
 i;{o 
 
 .5(» 
 

 Dr. 
 
 106 
 BILLS PAYABLE. 
 
 Cr. 
 
 1894. 
 
 
 
 
 1 
 
 1894 
 
 
 
 
 
 
 April 
 
 5 
 
 To Sundries, 
 
 
 891100 
 
 April 
 
 1 
 
 By Student, 
 
 
 1952 
 
 on 
 
 i( 
 
 15 
 
 II (I 
 
 
 284 00 
 
 1 
 
 <i 
 
 l( 
 
 « J. W. Smith, 
 
 
 891 (Ml 
 
 « 
 
 19 
 
 II 
 
 
 733i00 
 
 1 
 
 <( 
 
 4 
 
 " H. Byrne, 
 
 
 284 00 
 
 << 
 
 26 
 
 To Cash, 
 
 
 600 
 
 00 
 
 <i 
 
 IG 
 
 " Mdse., 
 
 
 1800 0(1 
 
 (( 
 
 30 
 
 " Balance, 
 
 To Sundries, 
 
 
 3019 
 
 00 
 
 « 
 
 18 
 
 " Davis & Co., 
 By Balance, 
 
 
 500 0(1 
 
 
 5427 
 
 00 
 
 5427 
 
 00 
 
 May 
 
 4 
 
 1800 
 
 00 
 
 May 
 
 1 
 
 3019 
 
 0(1 
 
 ■( 
 
 8 
 
 « « 
 
 
 395 
 
 00 
 
 " 
 
 2 
 
 " Mdse., 
 
 
 950 
 
 00 
 
 « 
 
 15 
 
 i< <i 
 
 
 950 
 
 00 
 
 << 
 
 20 
 
 << (I 
 
 
 500 
 
 00 
 
 (k 
 
 19 
 
 K (1 
 
 
 824 
 
 00 
 
 
 
 
 
 
 
 « 
 
 22 
 
 « (( 
 
 
 500 
 
 00 
 00 
 
 
 
 
 
 
 
 
 4469 
 
 44(59 
 
 00 
 
 Dr. 
 
 1894. 
 April 
 <i 
 
 1 
 25 
 
 To Student, 
 « Mdse., 
 
 May 
 
 1 
 
 To Balance, 
 
 DAVID MURPHY. 
 
 
 
 
 1894. ! 
 
 
 675 
 
 00 
 
 April 28 
 
 
 485 
 
 00 
 OD 
 
 " 30 
 
 1160 
 
 860 
 
 00 
 
 May 
 
 3 
 
 By Cash, 
 " Balance, 
 
 By Sundries, 
 
 Ck. 
 
 30(1 0(1 
 860 00 
 
 IKiOlOO 
 
 860 
 
 0(1 
 
 Dr. 
 
 HENRY BYRNE. 
 
 Cr. 
 
 1894. 
 April 4 
 
 To Bills Payable, 
 " Mdse., 
 
 
 284 
 
 00 
 
 1894, 
 Aprjj 
 
 1 
 
 By Student, 
 " Balance, 
 
 
 1 
 1 
 
 284 00 
 
 May 
 
 5 
 21 
 
 120 
 
 412 
 
 60 
 50 
 10 
 
 May 
 
 31 
 
 533 
 
 10 
 
 
 533 
 
 533 
 
 10 
 
107 
 
 Dr. 
 
 OLIVER GOLDSMITH. 
 
 Cr 
 
 1894. 
 April 
 
 2 
 9 
 
 May 
 
 1 
 
 To Mdse., 
 " Real Estate, 
 
 To Balance, 
 
 
 
 1894. 
 
 
 
 542 
 
 00 April 
 
 30 
 
 
 2800 
 
 00 
 
 (To 
 
 
 3342 
 
 
 3342 
 
 00 1 May 
 
 9! 
 
 j 
 
 
 
 
 (( 
 
 27 
 
 
 
 
 (( 
 
 31 
 
 
 3342 
 
 00 
 
 
 
 
 
 
 
 By Balance, 
 
 By Casb, 
 31 " Balance, 
 
 334200 
 
 _L 
 
 3.342 00 
 
 1500 00 
 47600 
 
 1?6700 
 3342 00 
 
 Dr. 
 
 
 JOHN MASON. 
 
 
 c 
 
 R. 
 
 1 
 
 1894. 
 Mav If. 
 
 To Mdse., 
 
 
 5751)0 
 
 1894. 
 Mav 
 
 12 
 
 By Mdse., 
 
 
 575 
 
 00 
 
 
 ' 1 
 
 1 
 
 1 
 
 Dr. 
 
 LOSS AND GAIN. 
 
 Cr. 
 
 181)4. 
 
 
 
 
 
 
 ' 1894. 
 
 1 
 
 
 
 
 
 
 April 
 
 23 
 
 To Casli, 
 
 
 50 
 
 00 
 
 April 
 
 30 
 
 By Real Estate, 
 
 
 300 
 
 00 
 
 ( 
 
 30 
 
 11 <■ 
 
 
 128 
 
 00 
 
 II 
 
 II 
 
 " Student, 
 
 
 531 
 
 44 
 
 it 
 
 a 
 
 " Mdse., 
 
 
 1152 
 
 00 
 
 It 
 
 II 
 
 " J. W. Smith, 
 
 
 531 
 
 44 
 
 (( 
 
 t< 
 
 " Interest & Disc't., 
 To Cash, 
 
 
 . 32 
 
 88 
 88 
 
 
 
 By Interest or Disco't., 
 
 1 
 
 
 
 
 1362 
 
 13(12 
 
 8M 
 
 May 
 
 25 
 
 35 
 
 00 
 
 May 
 
 31 
 
 C3|04 
 
 II 
 
 31 
 
 i( <( 
 
 
 140 
 
 00 
 
 <i 
 
 11 
 
 " Mdse., 
 
 
 101600 
 
 11 
 
 « 
 
 «' Student, 
 
 
 1202 
 
 32 
 
 <t 
 
 K 
 
 " Real Estate. 
 
 
 1500 
 
 00 
 
 11 
 
 tl 
 
 « J. W. Smith, 
 
 
 1202 
 
 32 
 
 64 
 
 
 
 
 
 
 64 
 
 
 2679 
 
 2579 
 
 
 
 
if 
 
 ■ ■ t 
 
 Dr. 
 
 108 
 ROGER WILLIAMS. 
 
 Dr. 
 
 J. W. PEPPER. 
 
 Db. 
 
 JOSIAH GRANBY. 
 
 Cr. 
 
 1894. 
 April 
 
 4 
 
 To W. Croker. 
 
 « W. Hardy, 
 " Sundries, 
 
 
 684 00 
 
 1894. 
 April 
 
 1 
 
 By Student, 
 " Mdse., 
 
 1 
 
 684 
 
 JOO 
 
 May 
 « 
 
 8 
 11 
 
 750 00 
 27500 
 
 May 
 
 2 
 
 1026 
 
 00 
 
 
 1025 00 
 
 1025 
 
 00 
 
 Cb. 
 
 1894. 
 
 
 
 
 
 
 1894. 
 
 
 
 
 
 
 April 
 
 1 
 
 To J. W. Smith, 
 
 
 825 
 
 00 
 
 April 
 
 8 
 
 By Sundries, 
 
 
 826 
 
 00 
 
 « 
 
 11 
 
 " Mdse., 
 
 
 326 
 
 00 
 
 (C 
 
 14 
 
 " Bills Receivable, 
 
 
 325 
 
 00 
 
 (< 
 
 17 
 
 a it 
 
 
 1002 
 
 50 
 
 
 30 
 
 " Balance, 
 
 
 1527 
 
 50 
 
 (t 
 
 23 
 
 To Balance, 
 
 
 525 
 
 00 
 50 
 
 
 
 By Cash, 
 
 
 
 
 
 2677 
 
 2(i77 
 
 50 
 
 May 
 
 1 
 
 1527 
 
 50 
 
 May 
 
 5 
 
 225} 00 
 
 (« 
 
 12 
 
 " Mdse., 
 
 
 972 
 
 00 
 
 
 12 
 
 22 
 
 " Mdse., 
 
 ' B ills Receivable, 
 
 
 475; 00 
 430 00 
 
 
 
 
 
 
 
 (( 
 
 31 
 
 " Balance, 
 
 
 1369 
 
 50 
 
 50 
 
 
 2499 
 
 50 
 
 2499 
 
 Cr. 
 
 1894. 
 
 
 
 
 
 
 1894. 
 
 
 
 
 
 April 
 
 1 
 
 To J. W. Smith, 
 
 
 1.300 
 
 00 
 
 April 
 
 11 
 12 
 21 
 
 By Cash, 
 " Mdse , 
 " Cash, 
 
 
 295 
 650 
 .300 
 
 00 
 00 
 00 
 
 
 
 To Balance, 
 
 
 
 00 
 
 " 
 
 30 
 
 " Balance, 
 By Balance, 
 
 
 55 
 
 00 
 
 
 1.300 
 
 1300 
 
 00 
 
 May 
 
 1 
 
 65 
 
 00 : May 
 
 31 
 
 482 
 
 00 
 
 « 
 
 9 
 
 « Mdse., 
 
 
 427 
 
 00 
 
 
 
 
 
 
 
 482 
 
 00 
 
 ' 
 
 482 
 
 00 
 
 Dr. 
 
 1894. 
 
 
 April 
 
 3 
 
 ■< 
 
 8 
 
 It 
 
 10 
 
 (( 
 
 12 
 
 (1 
 
 27 
 
 May 
 
 1 3' 
 
 tk 
 
 31 
 
 Dr. 
 
 1894. 
 April 
 
 Dr. 
 
 1^94. 
 April 
 
Dr. 
 
 109 
 INTEREST AND DISCOUNT. 
 
 Cr. 
 
 1894. 
 April 
 
 3 
 
 8 
 
 10 
 
 12 
 
 27 
 
 Mav 
 
 3 
 31 
 
 To Bills Receivable, 
 '« J. W. Pepper, 
 
 " Bills Receivable, 
 
 To D. Murphy, 
 To Loss & Gain, 
 
 
 
 1894. 
 
 
 
 
 
 
 9 
 
 81 
 
 April 
 
 5 
 
 By Bills Payable, 
 
 
 6 
 
 30 
 
 12 
 
 61 
 
 cc 
 
 15 
 
 <i i( 
 
 
 2 
 
 43 
 
 7 
 
 64 
 
 « 
 
 19 
 
 IC IC 
 
 
 9 
 
 76 
 
 16 
 
 03 
 
 (( 
 
 28 
 
 " Cash, 
 
 
 
 88 
 
 6 
 
 16 
 
 (( 
 
 30 
 
 " Loss & Gain, 
 
 
 32 
 
 88 
 
 62 
 
 26 
 
 
 
 
 
 62 
 
 26 
 
 4 
 
 67 
 
 1 
 
 May 
 
 4 
 
 By Bills Payable, 
 
 
 22 
 
 19 
 
 ' 63 
 
 04 
 
 (( 
 
 8 
 
 « .« 
 
 
 2 
 
 60 
 
 i 
 
 
 « 
 
 11 
 
 « R. Williams, 
 
 
 4 
 
 20 
 
 i 
 1 
 
 
 tt 
 
 15 
 
 " Bills Payable, 
 
 
 12 
 
 49 
 
 i 
 
 
 (1 
 
 19 
 
 « « 
 
 
 11 
 
 92 
 
 
 1 
 
 « 
 
 << 
 
 « <( 
 
 
 1 
 
 04 
 
 
 
 « 
 
 22 
 
 a a 
 
 
 ' 2 
 
 55 
 
 
 
 i( 
 
 27 
 
 " Casli, 
 
 
 10 
 
 36 
 
 
 
 ft 
 
 29 
 
 « (( 
 
 
 
 36 
 
 t')7 
 
 71 
 
 
 
 
 
 67 71 
 
 Dr. 
 
 WM. HARDY. 
 
 Cr 
 
 1894. 
 April 
 
 Mav G 
 
 To Mdse., 
 
 CI (I 
 
 To Real Estate, 
 
 400 
 253 
 
 653 
 
 00 
 25 
 
 i2oi 
 
 1894. 
 I Apri 1 
 
 4660 
 
 OOJ May 
 
 4550 
 
 00 
 
 By Studt-nt, 
 
 By R. Williams, 
 " Cash, 
 " Mdse., 
 " Balance, 
 
 6531 25 
 
 653 26 
 
 I 750 00 
 
 I 1500 00 
 
 i 
 
 j 700 00 
 
 1600 00 
 
 4550 1 00 
 
 Dr. 
 
 DAVIS & CO. 
 
 Cr. 
 
 1V94. 
 April 
 
 18 
 
 To Bills Payable, 
 
 5on 
 
 00 
 
 1894 
 April |16 
 
 By Mdse., 
 
 500 
 
 00 
 
 
 ! 
 
 > 
 
 ! 
 I 
 
 ' » 
 
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 1 
 
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 CO 
 
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 •■««« 1 
 
 . 
 
 
 
 •q^di 
 
 
 
 1 
 
 •UBJ^I 
 
 
 
 
 
 Time. 
 
 |: = =!■: = = = 1 
 
 >fl -^ti ■* N c o •« o o 
 
 «e3» 9>n ■ 
 
 Cd 
 
 a 
 
 S-^55: i: : ^: i 
 
 a&!s < ?; 1 
 
 
 OOOOOOOOO 1 
 
 c«aic<5Csaooo>oo 
 
 Where Pay- 
 able. 
 
 J 
 
 i 
 
 2 
 
 a. 
 
 
 • • . ^ • • • . 
 J ... a ... . 
 
 5: ::=: . :: 
 
 : a 
 
 3 O 
 
 i 
 
 For What 
 Given. 
 
 :^S .-S •« : • 
 a:S5^os5^ 
 
 Ik Whose 
 Favor. 
 
 rt : 
 I. e 
 
 O i 
 
 4tl 
 
 A. J. Black 
 
 E. Bell 
 
 Joseph Jackson.. 
 Johnson & Bio.. 
 J. B. Gordon — 
 
 J. MiII.'< 
 
 H. Wiilker 
 
 o . 
 
 Cdg 
 
 College Student.. 
 
 J. W. Smith 
 
 Henry Byrne.... 
 Daviji & Co 
 
 tc 
 
 Roger Wiljianis. . 
 H. Jones & Co. . 
 
 o 
 
 -< c 
 
 »c<5'*»oset-aoa> 
 
 lit 
 
 Apr 
 
 for the pr 
 equal utno 
 
 Colle 
 owes liim : 
 whioh the 
 John Ma8 
 a note @ 
 Main St., 
 hoth notes 
 (") Sold 
 2. Bourrl 
 hhds. Mol; 
 $775.50 ; 
 and accep 
 Jackson & 
 for ■ d 
 on us @ •! 
 payable at 
 Molasses (i 
 diiys, ui.idc 
 Write the r 
 Bank. 5, 
 received in 
 for $280.0C 
 7. Drew a 
 (liMcounted 
 
 . W, 
 
 24 bbls. Fl 
 his note (rt) 
 College Bin 
 tlieir draft 
 on V^. Wr 
 Main St., f 
 interest, $3 
 Chas. Woo( 
 (") Receive 
 time. Fac 
 the proceed 
 acceptance 
 U. Sold . 
 Woods, on ' 
 Accepted, p 
 
113 
 
 
 
 
 
 
 
 ?c 
 
 
 — 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Hi o 
 
 CO 
 
 e3 
 
 :^»!i 
 
 
 l*" X 
 
 iSi ; 
 
 »• o 
 
 
 PRACTICE SET FOR APRIL AND MAY. 
 
 April 1. — College Student and J. W. Smith h^ivo this day formed u Partnkrship 
 for the prosecution of a General Mirohandisb Business. The partners arc to invest 
 equal umounts, and to share alike the losses and gains. 
 
 College Student invests : — Cash, 88000.00 ; Merchnndisc, $4750.00 ; Joseph Simpson 
 owes him $980.00 ; Charles Woods owes him $1275.00. Sludont owes the following debts, 
 which the firu\ assumes : — A note @ 90 days, dated March 4, favor Jackson & Co., $575.00 ; 
 John Mason, $840.00. (") J. W. Smith invests: Cash in College Bunk, $3800.00 ; 
 a note @ 60 days, dated March 10, against W. Benoit, $925.50 ; House and Lot, No. 5 
 Main St., valued at $9620.00. J. W. Smith owes Joseph Ditson $755.50. Write out 
 holh notes, making Student's note payable at J. Cartier Bank, Smith's at his office. 
 (") Sold Chas. Woods, on "/„, 25 bbls. Sugar @ $12.00; 15 bbls. Flour @ $5.75. 
 2. Bought of James Waters, 125 bbls Flour ^! $5.00 ; 75 bbls. Potatoes @ $2.00 ; 30 
 hhds. Molasses @ $38.00. Gave in payment cash, $300.00; our order on J. Simpson, 
 $775.50 ; accepted his draft @ 90 days, favor H. Brooks for the balance. Write draft 
 and acceptance, making it payable at your office. 3. Prepaid Student's note, favor 
 
 Jackson & Co., less discount for unexpired time. Face of note ; discount allowed 
 
 for —— days ; u'ave a check for the proceeds . (") Accepted Joseph Bitson's draft 
 
 on us @ 45 days, favor J. Mason, $345.00. Write the draft and acceptance, making it 
 payahle at J. Cartier Bank. 4. Sold J. Powell, 30 bbls. Sugar @ $12.00 ; 12 hhds 
 Molasses @ $45.00 ; 36 bbls. Potatoes @ $2.50 ; received in payment a note @ 30 
 diiys, ui:ide in his favor by Geo. Smith and endorsed in our favor by a full endorsement. 
 Write the note and the endorsement. Date it April 4, and make it payable at J. Cartier 
 Bank. 5. Sold John Brewster, 35 bbls. Sugar @ $12.01); 32 bbls. Flour @ $5.00 ; 
 received in payment his check on J. Cartier Bank, $300.00 ; John Mason's order on us 
 for $280.00. Write out check and order. (") Deposit id in College Bunk, $4000.00. 
 7. Drew a draft at 30 days, favor of ourselves, on Chas. Woods for $700.00, and had it 
 discounted at the College Bank ; proceeds placed to our credit ; discount for 33 days 
 
 . Write the draft. 8. Sold J. W. Pepper, 15 sacks Rio Coffee, 2250 lb«. @ 28o. ; 
 
 24 bbls. Flour @ $5.00 ; 1 case Men's Shoes, 50 pairs @ .^2.75. Received in payment 
 his note («) 90 d lys, $400.00 ; the babincc on "/,.. Write the note, making it piyahle at 
 College Bank. 9. Bought of Jackson & Co., 25 sacks Coffee, 3750 lbs. (fi) 2.')c. Accepted 
 their draft (d) 60 days, favor of H, Jones, payable at our office, for S450.00 ; the balunce 
 on '/^. Write draft and acceptance. 10, Sold John Mason, House and Lot, No. 5 
 Main St., for $10,500.00 ; received in payment, cash $5000; his note at 10 days, with 
 interest, $3500.00 ; the balance on * /„. Write the note. 11. Drew a sight draft on 
 Chas, Wood.s, and remitted it to Jackson & Co. on "/„> $275.00. Write out the draft. 
 (") Received cash of J. W. Pepper for his note of the 8th inst,, less discount for unexpired 
 
 time. Face of note ; discount allowed him for days ; received cash for 
 
 the proceeds . 12. Prepaid our acceptance of the 9th, favor H. Jones. Face of 
 
 acceptance . Discount allowed us for days ; gave check for the proceeds , 
 
 14. Sold J, W, Pepper, on V„, 12 hhds. Molasses @ $45,00 , 15. Sold Chas. 
 
 Woods, on •/„ 10 sacks Coffee, 1500 lbs, @ 30c.; 3 chests Tea, 300 lbs. @ 35c, 16. 
 
 Accepted, payable at College Bank, Jackson & Co.'s draft on us for $212,50, in favor of 
 
 < ) 
 
 t 
 
 1 
 
114 
 
 J. Granby, and ondorNod by him to J. Kelly by full eDdorscmcnt. Draft, dated April 6. 
 (oj 3 mo8. Write draft, ncceptnnce and endonement. 17. Sold Jno. PickenH, nier 
 chandigc for $1089.00. Bcodved in pnyinent, cash tfiOO.OO; his note @ 5 days for 
 
 9200.00 ; the balance on */„ . Write the twte. 18. Prepaid our aooeptnnoe of the 
 
 16th, fiivor J. Kelly, less diocount for unexpired time. Face of uooeptance ; dis- 
 count ullowcd us for diiys. Pnid the proceeds in Merchandise . 20. Ileceive<l 
 
 cash of J. W. Pepper, on "/„ $400.00. (") Dcpositt d in College Bank the chock received 
 of J. Brewster on the 5th. The Bank charges 25c. for collecting the check. Credit cash 
 $300.00. Debit fiinik, 9299.7b. Loss and Gain, 25q, 21. Sold John Pickens mer- 
 ohnndisc, on Vo, $525.00. 22. Donated ciioh to a Churitablc Institution, $50.00. 23- 
 
 Bcccivcd cnsh of John Mason for his note of the 10th, with interest. Face of note . 
 
 Interest on note — — . Received cash . 24. Sold John Brown, for cash, 5 bbls. 
 
 Flour® $6.00; 4 bbls. Sugar @ $13.00 . 25. Beceived of John Mnsou to 
 
 apply on "/,., his draft in my fiivor, $500.00, dated April 23, @ 60 days fiom date, on 
 John Brnwn ; John Brown accepted the draft to-day. Write draft and acceptance, makimj 
 it pay all* at CoUerje Jia»k. 25. Beceived cash of John I'ickcDs for his note of the 17lli 
 
 . 26. Sold J. W. Pepper, 10 sacks CoflFee, 1500 lbs. @ 30c. . Received in 
 
 payment a draft for $450.00, dated April 15, @ 30 days sight, drawn in his favor by 
 Joseph Smith on John Pickens, and transferred to us by a full endorsement. The draft 
 was accepted April 17. Write draft, acceptance and endorsement. Make it payable <it 
 J. Cartier Bank. 28. Hcceivcd cash of Jno. Pickens, on "A,, $400.00. (") Deposited in 
 
 30. Paid sundry expenses in cash, $55.00. 
 
 College Bank, $3000.00 
 
 MAY. 
 
 May 1.— Bought of J. C. Banks, House and Lot, No. 60 Front St., for $8750.00. 
 Gave in payment, cash $4500.00 ; accepted their draft @ 10 days, payable at College 
 
 Bank, favor Jas. Grant, $2000.00 ; our check on the College Bank for the balance . 
 
 Write draft and check. 2. Sold John Pickens, 25 bbls. Flour @ $6.00 ; 3 hhds. 
 Molasses @ $48.00 ; 20 bbls. Sugar @ $11 .00. Received in part payment his note (O) 
 
 90 days for $300.00 ; balance on */„ . Write note, making it payable at our office. 
 
 3. Drew a sight draft on Chas. Woods and remitted it to J. Ditson on Vc- Write draft, 
 
 (") Received cash of Joseph Smith for his note of April 4th . 4. Bought of J. 
 
 Ditson, 45 bbls. Beef @ $13.00 ; 24 bbls. Potatoes @ $2.00 ; 15 bbls. Sugar® $10.00. 
 Gave in payment our order on J. W. Pepper for $183.00 ; accepted their draft @ 10 days, 
 
 payable at College Bank, favor C. Leblanc, $300.00; the balance on "/„ . Write 
 
 drafts and acceptance. 5. Received cash of John Brown for his acceptance of April 25. 
 
 less discount for unexpired time. Face of draft ; discount allowed him for 
 
 days ; received cash . (") Received cash for petty sales, $78.00. 7. Received 
 
 cash of Jno. Mason, on "/„, $400.00. 8. Received cash of W. Benoit for the note held 
 
 against him by J. W. Smith . 9. Bought of Joseph Ditson, 125 bbls. Sugar @ 
 
 $10.00 ; 55 bbls. Pork @ $12.00. Gave in payment, cash $750.00 , accepted his draft 
 
 @ 75 days, payable at College Bank, favor H. Brome, $850.00 ; the balance on "/„ , 
 
 (") Received cash of Chas. Woods, on •/„, $425.00. ("') Received of J. Simpson, on " ,, 
 a note @ 3 days, payable at his oflBco, made in his favor by H. Tibeault, and transferred 
 to us by a full endorsement, $204.50. Write note and endorsement. 10. Sold John 
 
on "■.■■, 
 
 iferred 
 
 John 
 
 11 n 
 
 Pickens on '/., 15 bbk Pork @ $14.00 ; 12 bbls. Flour @ $6.00. 11. Rooeived cash 
 of Jiio. Pickens for his not*; oftlie 2nd, less discount for unexpired timo. Face of note 
 
 • ; discount uUowed him for days ; rucoived cash . ('•) Deposited in Col- 
 
 lijie Bank, $6000.00. 12. Sold P. D. BiiUeroso, House and Lot, No. 60 Front St., for 
 $7800.00. Received in payment his note @ 10 days, with interest, $3800.00 ; our note 
 
 of iVIiiy 1, favor Jiimes Grant, and enlorsod in his favor, , cash for the balance . 
 
 (") Paid J. Ditson, on V„, $300.00. (") Sold J. VV. Pepper, on %, 12 bbls. Su<.,'ar @ 
 $10.00; 15 bbls. Pork @ $12.00 ; 25 boxes Valencia Raisins (t^ $3.00. 14. Prepaid 
 our acceptance of the 8th, favor H. Broine, less discount for unexpired time. Face of 
 
 ai'ccptiince ; discount allowed us for days; j^ave check for the proceeds. 
 
 Write check, (") Bought of Jackson & Co., 75 boxes Raisins @ $2.50 ; 75 boxes 
 Dates (ii) $2.75 ; 15 chests Java Tea @ $32.00; 12 sacks Coffee @ $37.00. Gave in 
 payment our check, $500.00 ; our sight draft on John Pickcn.s, $400.00 ; tlie balance on 
 
 "/,. . Write draft and check. 15. Received cash ofH. Tibeault for his note, favor 
 
 J. Simpson, and transferred to us May 9, by a full endorsement. 17. Our acceptnnce of 
 tlie 4tli, favor C. Lcblanc, has been paid by the Bank and ch:irged to our "/^. 18. Sold J. 
 Simpson, 25 boxes Malaga Raisins @ $3.00 ; 2 chests Tea @ $38.00 ; 8 sucks Coffei; @ 
 840.00 ; 24 bbls. Flour @ $6.00. Received in payment, J. Ditson's order on us for 
 
 $310.00 ; the balance charged on "',. . 19. Accepted J:ickson & Co.'s draft on us @ 
 
 90 days, payable at our office, favor W. Graham. Write draft and acceptance. (") 
 
 Received cash of J. W. Pepper, in full of V„ . 21. Donated cash to a Charitable 
 
 Institntinn, $50.00, ('') Prepaid our acceptance ot the 19th, favor VV. Graham, less 
 
 discount. Face of acceptance , discount allowed us for days ; piid the pro- 
 
 ceed.s in casli . 22. Bought of Chas. Woods on */o. 75 bbls. Sugar («) $8.00. 24. 
 
 Received cash of John Mason, in full of "/„ . 25. Received cash of P. D. Belleroae 
 
 for his note of the 1 2th, with interest. Face of note——; interest for days; 
 
 received cash . 26. Sold J. VV. Pepper, on his note @ 3 days, 3 hhds. Molasses @ 
 
 $48.00; 40 bbls. Sugar© $11.00. (") Receivedcashof J. Simpson, in full of "/„ . 
 
 28. Deposited in College Bank, $9500,00. (") Paid cash to Chus. Woods to balance '/„. 
 
 . 31. Paid our acceptance of April 3, favor J no. Mason, per check on College 
 
 Bmk . (") Paid clerk hire for the month, $175.00. 
 
 Beived 
 held 
 ar @ 
 dratt 
 
 
 m 
 
no 
 
 t ; ; 
 
 TRIAL BALANCE FOR APRIL. 
 
 ^'U 
 
 Db. 
 
 LOSS & GAIN ACCOUNT FOR APRIL. 
 
 COM.EOB StI'DENT, 
 
 Dr- Amounts. Cr. 
 
 Dr. DirrEHUNOGH. Cr. ; 
 
 Invkntort. 
 
 1,415 
 
 00, 
 
 13,005 
 
 00 
 
 
 
 13,690 
 
 00 
 
 
 J. W. Smith, 
 
 756 
 
 60, 
 
 14,346 
 
 50 
 
 
 
 13,690 
 
 00 
 
 1 
 
 
 Cash, 
 
 18,78:1 
 
 56 
 
 1 
 
 7,706 
 
 00 
 
 11,078 
 
 56 
 
 
 
 
 Merchandise, 
 
 7,602 
 
 60 ; 
 
 6,294 
 
 04 
 
 1,308 
 
 46 
 
 
 I 
 
 2160.00 
 
 Chah. Woods, 
 
 2,2 IG 
 
 26 i 
 
 975 
 
 00 
 
 1,241 
 
 25 
 
 
 
 
 J. Simpson, 
 
 980 
 
 00 
 
 1 
 
 775 
 
 50 
 
 204 
 
 60 
 
 
 
 
 J. DiTHON, 
 
 .<)45 
 
 00 
 
 765 
 
 60 
 
 
 
 410 
 
 60 
 
 
 Bills Payable, 
 
 1,237 
 
 50 
 
 2,422 
 
 00 
 
 
 
 1,184 
 
 50 
 
 
 Jno. Mapon, 
 
 2,280 
 
 00 
 
 1,340 
 
 00 
 
 940 
 
 00 
 
 
 
 
 CoLLGOE Bank, 
 
 11,795 
 
 98 
 
 1,015 
 
 02 
 
 10,780 
 
 96 
 
 
 
 
 Bills Rkokitablk, 
 
 0,965 
 
 60 
 
 4,100 
 
 00 
 
 2,865 
 
 60 
 
 
 
 
 Real Estate, 
 
 9,620 
 
 00 
 
 10,600 
 
 00 
 
 
 
 880 
 
 00 
 
 
 Interest & Discount, 
 
 9 
 
 69 
 
 20 
 
 67 
 
 
 
 10 
 
 98 
 
 
 J. W. Pepper, 
 
 1,027 
 
 50 
 
 400 
 
 10 
 
 627 
 
 50 
 
 
 
 
 Jackson & Co , 
 
 487 
 
 50 
 
 487 
 
 50 
 
 
 
 
 
 
 J. PiCKEN.a, 
 
 914 
 
 00 
 
 400 
 
 00 
 
 514 
 
 00 
 
 
 
 
 Loss &, Gain, 
 
 105 
 
 25 
 
 73 
 
 ! 
 
 73 
 
 105 
 
 25 
 
 98 
 
 
 98 
 
 
 66,540 
 
 66,540 
 
 1 
 
 29,665 
 
 I 2!»,ti65 
 
 Cr 
 
 1894. 
 
 
 
 
 
 
 1894. 
 
 
 
 
 
 
 Apr. 
 
 20 
 
 To Casli, 
 
 
 
 25 
 
 Apr. 
 
 .■10 
 
 By Ileal Estate, 
 
 
 81^0 
 
 00 
 
 (( 
 
 22 
 
 (( « 
 
 
 50 
 
 00 
 
 (( 
 
 << 
 
 '• Mdse., 
 
 
 84154 
 
 (( 
 
 30 
 
 St u 
 
 
 55 
 
 00 
 
 <t 
 
 <• 
 
 " Interest & Disc'nt, 
 
 
 10;'J8 
 
 .< 
 
 <1 
 
 " J. W Smith, 
 
 
 818 
 
 63 
 
 
 
 
 
 
 
 « 
 
 (( 
 
 " College Student, 
 
 
 818 
 
 64 
 
 52 
 
 
 
 
 
 
 
 
 1732 
 
 17.TJ 
 
 52 
 
 1894. 
 
 
 
 May 
 
 21 
 
 1 
 
 K 
 
 31 
 
 
 (I 
 
 l( 
 
 
 « « 
 
 U<:'>.. i I. 
 
117 
 
 TRIAL BALANCE FOR MAY. 
 
 Coi.i.eoe8ti'I)Hst, 
 
 Dr. Amounts. Ce. 
 
 Dr. DirrERENOKs. Cr. 
 
 Inventory 
 
 
 
 14,40:J 
 
 64 
 
 
 i 
 
 i 
 
 14,403 
 
 64 
 
 
 J. W. Smith. 
 
 
 
 14,403 
 
 63 
 
 
 i 
 
 14,403 
 
 63 
 
 
 Real Ehtate, 
 
 8,760 
 
 00 
 
 7.800 
 
 00 
 
 950 
 
 00 1 
 
 
 
 
 HlI.I.S PArAllI.K, 
 
 VM'i 
 
 75 
 
 4.7.Vi 
 
 25 
 
 
 
 839 
 
 60 
 
 
 Culled E Bank, 
 
 26.2 ^O 
 
 % 
 
 4,2.34 
 
 80 
 
 21,046 
 
 161 
 
 
 
 
 John' Piokksh, 
 
 1,010 
 
 00 
 
 400 
 
 00 
 
 610 
 
 00; 
 
 
 
 
 Meit <yiii«E, 
 
 6,7(10 
 
 75 
 
 2,4 »8 
 
 00 
 
 4,312 
 
 76 1 
 
 1 
 
 
 
 $3975.00 
 
 Cash, 
 
 22,;i70 
 
 54 
 
 20,880 
 
 75 
 
 1,489 
 
 79' 
 
 i 
 
 
 
 
 Bills Receivable, 
 
 7.754 
 
 00 
 
 6,720 
 
 00 
 
 1,034 
 
 00 
 
 
 
 
 Ciias. Woods, 
 
 1,4:15 
 
 60 
 
 1,435 
 
 50 
 
 
 
 
 
 
 J. DiTHON, 
 
 1,020 
 
 50 
 
 1,020 
 
 50 
 
 
 
 
 
 
 J. W. Peppku, 
 
 1,002 
 
 50 
 
 1,002 
 
 50 
 
 
 
 
 
 
 Lon3 & Oais, 
 
 225 
 
 00 
 
 
 
 225 
 
 00 
 
 
 
 
 John Mason, 
 
 940 
 
 00 
 
 940 
 
 00 
 
 
 
 
 
 
 J. Simpson, 
 
 509 
 
 50 
 
 609 
 
 50 
 
 
 
 
 
 
 iNTEREaT & Discount, 
 
 5 
 
 78 
 
 26 
 
 71 
 
 
 
 20 
 
 93 
 
 
 Jackson & Co., 
 
 i 
 
 417 
 
 75 
 63 
 
 417 
 
 75 
 53 
 
 
 70 
 
 
 70 
 
 
 81, .'{OS 
 
 81,395 
 
 29,667 
 
 29,667 
 
 \l 
 
 * 
 
 
 
 ■•■;^^v 
 
 ^11 
 
 LOSS AND GAIN ACCOUNT FOR MAY. 
 
 1894. 
 
 
 
 
 
 
 18 94 
 
 
 
 
 
 
 May 
 
 21 
 
 To Cash, 
 
 
 50 
 
 00 
 
 May 
 
 31 
 
 By Int. & Dirtc't., 
 
 
 20 
 
 93 
 
 K 
 
 31 
 
 <> ii 
 
 
 175 
 
 00 
 
 .. 
 
 «• 
 
 « J. W. Smith, 
 
 
 745 
 
 91 
 
 (1 
 
 l( 
 
 •' Real FjMaw, 
 
 
 950 
 
 00 
 
 <( 
 
 IC 
 
 « College Student, 
 
 
 745 
 
 91 
 
 l( 
 
 (( 
 
 " MiNe., 
 
 
 337 
 
 75 
 
 
 
 
 
 
 
 
 
 
 
 1612 
 
 75 
 
 
 
 
 
 1512 
 
 75 
 
 
M 1 
 
 m 
 
 i 
 
 '' n 
 
 ini" 
 
 lllll 
 
 |; 
 
 S|fff|| 
 
 Pll: 
 
SBT V. 
 
 Day Book, Journal, Ledger, Commission Sales 
 Book, Letter Book and Bill Book. 
 
 if>¥< ;■.' 
 
wrr 
 
 In t 
 
 Pai 
 money, li 
 (liviile til 
 a con'iac 
 
 The 
 a partner 
 may con 
 money ai 
 made win 
 
 Pah 
 
 OST 
 world as 
 
 Nob 
 tlieir niia 
 losses . ' 
 on their i 
 you in a 
 it will be 
 be used, I 
 
 If til 
 it is on ac 
 
 SiLE 
 
 profits of 
 a secret is 
 responsibl 
 
 PAR' 
 
 AGi 
 
 A Si 
 or to a pa 
 
 ALi 
 
 iiuiount of 
 party advi 
 
121 
 
 (Set V.) 
 Partnership. 
 
 In the preceding set you formed a partnership with J. W. Smith. 
 
 Partnership is a contract between two or more competent persons to place tlieir 
 money, labor, and skill, or some or all of them, in lawful business or commerce, and to 
 diviile the profit and bear the lo&s in certain proportions. Any person competent to make 
 a con'ract can enter into a partnership. 
 
 The Capital of a firm is tlie money or property invested by t'. j partners. To form 
 a partnership it is not necessary that each partner should contribute money. One partner 
 may contribute nion^y; another may supply labor and skill; or all may contribute 
 money and labor. What each must contribute depends upon the agreement or contract 
 made when the partnership was formed. 
 
 Partners are of four kinds : Ostensible, Nominal, Silent, Special. 
 
 Ostensible Partners are those whose names are ivuown, and who appear to the 
 world as partners. 
 
 Nominal Partners are those who have no interest In the business, but who lend 
 their name and credit to the partnership. They do not share in the profit;', or bear the 
 losses. They are responsible to the creditors of the firm, if the creditors trusted the firm 
 on their account. Suppose that your father, a well-known business man, wishes to start 
 you in a business, tiie profits of which arc to be yours. As you are youn^; and unknown, 
 it will be diflScult for you to obtain credit. In order to assist you, he allows his name to 
 be used, so that the sijinboard reads ; J. W. Smith & Son. 
 
 If the supposed firm is credited it is not on account of you, since you are not known ; 
 it is on account of your father. He is, therolbre, responsible to the creditors. 
 
 Silent Partners are those whose names are not made known. They share in the 
 profits of the business, and are real partners. Their object in keeping tlieir partnership 
 a secret is to avoid all responsibility for the debts of the firm. If discovered, they arc 
 responsible. 
 
 Partnership is of three kinds : — General, Special, Limited. 
 
 A General Partnership is one formed for trade or business generally. 
 
 A Special Partnership is one which is limited to a particular branch of business 
 or to a particular subject. 
 
 A LiMiTEii Partnership is one in which one or more partners put in a certain 
 amount of capital which is liable for the contracts of tiie firm, but beyond that amount the 
 party advancing is not liable. A limited partnership is for ned by a number of persons ; 
 
 :W 
 
 
m 
 
 122 
 
 but tlie names of all tlio piirtners iire not known. Those whose nnmcs arc known are 
 called general partners, and arc liable for all tiic debts of the firm to the extent of their 
 property. Those whose Dames are not known arc called special jxtrtncra, and are liable 
 'or the debts of the firm to the jiinount stated in the contract. 
 
 The Time that a partnership is to endure depends upon the contract. If no time 
 has been specified, the partnership may be dissolved at the pleasure of one or more of the 
 parties. If a time has been specified, say five ycar?<, it cannot be dissolved before the 
 expiration of tlie limited time, except by the mutual consent of all the parties, or by the 
 death of one or more of them, or by a judicial decree. 
 
 The ScBJECT-MATTER of a partnership is the business in which the partners are 
 enira<i;ed. It is not confined to commercial business. It may exist in any kind of lawful) 
 honest business. Lawyers, phy.sicians, mechanics, etc., may unite in a partnership. 
 
 Profits and Losses One of the important elements of a partnership contract is 
 
 tlie division of the profits and losses. It should be distinctly stated in the contract what 
 proportion of the profits and losses each partner is to share. In tiie absence of any 
 precise stipulations, the partners are to share equally the gains and losses. 
 
 Dissolution. — A partnership may be dissolved at any time by the mutual consent 
 of all the partners. 
 
 If no time has been specified, it is a partnership at will, and may be dissolved at the 
 plcji.sure of one or more of ttie partner.*. 
 
 'I'he deatli of a partner causes a dissolution of the partnership, unless there be in the 
 contract an express stipulation to the contrary. 
 
 A partnership may also be dissolved by one partner selling his interest in the firm. 
 The purchaser is not bound to become a partner, nor are the remaining partners obliged 
 to accept him as such. 
 
 Tiie acts of a partner may also cause a dissolution. If one of the partners of a firm 
 were to become an habitual drunkard, or gambler, or bo guilty of any act that might 
 bring discredit upon the firm, the courts would, upon application, cause a dissolution. 
 
 Notice. — Upon the withdrawal of a pirtner from a partnership, public notice must 
 be given. The party retiring should give this notice in order to protect himself from 
 continued responsibility. The notice should be published in the newspapers of the place. 
 To persons living in other places, and who have dealt regularly with the firm, circulavs or 
 letters should b) sent. 
 
 " • ^11 
 
123 
 
 t ;?! 
 
 SHIPMENTS AND CONSIGNMENTS. 
 
 The transactions of June will consist principally of Shipments niid Consignniiiits, 
 tlius composing a Commission business. 
 
 CoMJilssiON is a percentage paid to an agent for transacting business. 
 
 An Agent is one who acts for and by authority of another called the Principul. 
 
 Agents are of two kinds : — General and Special. 
 
 A General Agent is one appointed by a principal to transact all the business 
 growing out of a particular employment. 
 
 A Special Agent is one appointed for a particular transaction. 
 
 A Commission Mehchant is one who sells goods for another, receiving as compen- 
 sation a certain percentage of the sale^-. The goods are in his possession ; he is bound 
 to take as good care of the property or merchandise sent him as if it belonged to him. 
 
 A Broker is one who transacts business or makes bargains for others. The brokin- 
 differs from the commission merchant in not having the goods in his possession. 
 
 Consignment. When goods are received from a merchant to be sold on his account 
 and risk, they are called a consignment. 
 
 Shipment. — When goods are sent to a commission merchant to be sold on account 
 and risk of the shipper, they are called a Shipment, 
 
 Storage is a charge made for keeping the goods. 
 
 Guaranty is a charge made by an agent for securing the owner against the risk of 
 non-payment, when goods are sold on credit. 
 
 The Consignor is the person that ships the goods. 
 
 The Consignee is the person to whom they are shipped. 
 
 An Account Sales is a written statement rendered by an agent or consignee to the 
 consignor, of the sale of the goods, the charges, and tiie net proceeds. 
 
 The Net Proceeds is the sum left after the commission and other cliargos have 
 been deducted from the sales. 
 
 m 
 
124 
 
 EQUATION OF PAYMENTS. 
 
 Equation of Payments is the process of finding the mean time for paying several 
 debts due at different times without interest. 
 
 w 
 
 The Term of Credit is the time allowed for the payment of a deli'. 
 
 The Average Term of Credit is the time to elapse before several de fs, duo at 
 different times, may be paid at oncu, without loss to debtor or creditor. 
 
 The Equated Time is the date at which tlic several debts may be cnncelled by one 
 payment. 
 
 To Average an Account is to find the mean time of payment of the balance. 
 
 The Focal Date is tlic date with which all the others are compared in averaging 
 an account. 
 
 A few examples in Equation of Payments are now given. 
 
 Case I. 
 
 To find the average term of credit, when the terms of credit begin at the same time 
 
 (1) On June Istyou owe me $500, duo in 2 mos. ; $300 due in 3 nios. ; $800 due in 
 4 mos. If you decide to pay the entire debt at onetime, when will it bo due ? Ans. 
 Sept. 7th. 
 
 'J" a 
 
 
 500 X 2 = 1000 
 
 300 X :^ = 000 
 
 800 X 4 = 3200 
 
 Solution. 
 5100 
 
 1600 
 
 3,187 mos. 
 
 .187 
 30 
 
 1600 5100 ^-^^^ ^^y'- 
 
 The debt will be due 3 mos. 6 das. after June 1 or Sept. 7. 
 
 Explanation. 
 
 A credit of 8500 for 2 mo. = a credit of $1000 for 1 month. 
 " " $300 " 3 " = " " « $900 " " 
 
 " " $800 " 4 " = " " " $3200 " " 
 
 $1600 
 
 $5100 
 
 A credit of $500 for 2 mos., of $300 for 3 mow., and $800 for 4 mos., is the same as a 
 credit of $5100 during 1 mo. Now a credit of $3100 during 1 mo. is the same as a 
 credit of $1.00 during 5100 months. The question now becomes this: — If I lend or 
 
125 
 
 credit you with $1.00 during 5100 mo8., for wliat length of time sliould 1 credit you with 
 §1600 in order that the favor ui.iy be the same ? As the credit is for a sum 1()00 times 
 U'loiiter, it siiould be for a period ItiOO times smaller. Hence the following rule : — 
 
 Mulllplu each payment hif its ttrm of credit, and divide the sum of the pniducts hy 
 the sum of the payments ; the quotient will be the average term of credit, 
 
 (2) Oil July 1st I owe you 8700, due in 3 mos. ; SSliO due in 7 mos. ; 8450 due in 
 9 mos. ; 8825 ilue in 11 mos. ; what will be the aversige time imd the equated time ? Ans. 
 7 mos. 17 days ; due Feb. 18. 
 
 Case II. 
 To find the equated time loheii the credits begin ut different dates. 
 Bought of F. Beauchesne the following bill of goods : — 
 
 June 1, on 3 mos. credit $250, duo Sept. 1. 
 July 1, " 4 " " 8300, " Nov. I. 
 Aug. 15, " 3 " " 8200, " Nov. 15, 
 
 Sept. 
 
 " 2 
 
 8700, « Nov. 25. 
 
 If I give uiy note for the full amount, when will it commence to bear interest ? 
 
 Solution. 
 250 X =. 
 
 300 X 61 = 18300 
 200 X 75 = 15000 
 700 X 85 = 59500 
 
 1450 
 
 92800 
 
 92800 
 
 -. G4 
 
 1450 
 
 days, 
 
 ExPLANATIO^f. 
 
 The first debt is due Sept. 1 ; tliis date will be used as the focal date. 
 
 From Sept. 1 to Nov. 1, there are 61 days; to Nov. 15, 75 days; to Nov. 25, 85 
 
 A credit of 8300 for 01 days = a credit of 818300 for 1 day. 
 
 " 8200 " 75 " =. •< " '• 815000 " " 
 
 8250 
 
 81450 
 
 892800 
 
 The credit that I have received is the same as if I had received a credit of 892800 
 for 1 day, or 81.00 for 92800 days. Again the question becomes : — 
 
 If I am credited with 81.00 for 92800 days, for wliat length of time should I bo 
 credited with 81450 so that the favor may be the same ? 
 
 As the credit is for a sum 1450 times greater, it should be for a period 1450 times 
 smaller. By division wo find this time to be 64 days. 64 days after Sept. 1 brings us 
 November 4, the day on which the note will begin to bear interest. 
 
 i- 
 
Ifi: ' 
 
 126 
 
 Ermark. 
 
 It has been alrciidy said that the Average 2'em..f credit is the time to elapse before 
 several (abts, due at different times, can be paid at onee, without loss to .lebtor or credi- 
 tor. If you pay your debt before it is due, you lo.se tlie interest on your money for the 
 unexpired time, and tlie creditor galas it ; if, however, you pny your debt after it is due 
 your creditor loses the interest for the overdue time, and you -;aiii it. In the above 
 exiimple two of the debts are paid after maturity; on tliesc you gain the interest. The 
 others arc paid before maturity ; on tliese you lose the interest. If our jinswer is cori-ect 
 the gains and losses will offset each other. 
 
 (1) 
 
 (2) 
 
 (3) 
 (4) 
 
 250 X .00 X G4 
 
 3G0 
 300 X .06 X «4 
 
 360 
 
 200 X .06 X 11 
 
 360 
 
 700 X .06 X 21 
 
 360 
 
 = §2.67 Interest you gain on 1st debt. 
 
 .15 " 
 
 It II 
 
 2nd 
 
 S2.82 Total gain of interest. 
 = .37 Interest you lose on 3rd debt. 
 
 = 2.45 " " '< 4th " 
 $2.82 Total loss of interest. 
 
 Ex. 2.— Bought of L. 0. Pepin & Son, the following bill of "•oods :~ 
 
 Jan. 15, 1894, a bill amounting to $500 on 2 mos. credit 
 Feb. 1, " " " — " - 
 
 Feb. 19, ♦' 
 Mar. 17, " 
 
 If I give my note for the amount, when will it become due ? Ans. Mny 2. 
 
 
 it 
 tt 
 
 350 " 3 " 
 400 " 2 " 
 380 " 4 " 
 
 tt 
 It 
 
 Eule 1.— Select the date, it lohich the first debt becomes due, and multiphj each debt 
 hy its term oj credit reckoned from the date selected. 
 
 Rule 2.— Divide the sum of the products by the sum of the debts, and the guotient 
 mil be the average term, of credit, estimated from the date selected. 
 
 AVERAGING ACCOUNTS. 
 
 Averaging an Account is the process of finding the mean time for the payment of 
 the balance of the account. 
 
 Marc 
 
 h9 
 
 Mn.v 
 
 12 
 
 .lime 
 
 19 
 
127 
 
 Dr. 
 
 
 COLLEGE STUDENT. 
 
 Ck. 
 
 Maroli 9 
 
 To M.ise., 
 
 
 300 
 
 00 
 
 Mel.. 20 
 
 By Cti^li, 
 
 247 
 
 2j> 
 
 Miiy 12 
 
 (( (4 
 
 
 173 
 
 .10 
 
 Ai)rilll 
 
 " (Iruft (&> ;!0 (liiyp, 
 
 400 
 
 00 
 
 .lime 19 
 
 f< (1 
 
 
 5()4 
 
 20 
 
 July 10 
 
 " Cash, 
 
 2ol) 
 
 5r> 
 
 OPERATION. 
 
 DUK. 
 
 TIME. 
 
 ITEMS. 
 
 PHODUCTS. 
 
 DUE. 
 
 TIME. 
 
 rn:.M.s. 
 
 I'llOUUCTS. 
 
 March 
 
 00 
 
 G4 
 
 102 
 
 ces, 
 
 300 
 473 
 
 00 
 00 
 
 20 
 
 80 
 80 
 
 00 
 
 1 
 
 Mrch 20 
 May 14 
 July 10 
 
 11 
 
 60 
 123 
 
 1 
 247 
 
 400 
 
 259 
 
 25 
 00 
 55 
 80 
 
 ''Tl't 7"i 
 
 May 12 
 June 19 
 
 30310.40 
 57548.00 
 
 20400.(10 
 
 :!192J.(;,-. 
 
 
 1,337 
 90(i 
 
 87858.40 
 61043.40 
 
 90(1 
 
 01043.40 
 
 Balan 
 
 431 
 
 20815.00 
 
 
 26815 -7- 431 = 62. Mar. 9 + 62 da == May 10. 
 
 Select the d.ite of (lie first itoni due as the fooal date, and find the time the others 
 are due after it, allowiiiii 3 days of ,s:race ti> the draft. The products are obtained as in 
 the cases given, and the balance found between the two sides and also between the pro- 
 ducts. If uiade pnyabie on March 9, the debtor items would suffer a loss = to the 
 interest on 887,858.40 for 1 day, and the creditor items the interest on $61,043.40 for 
 1 day. Subtracting the products, we see tliat the net loss would be for the debtor items 
 the interest on $2o,815 for 1 day, or on $1.00 for 26,815 days. Tiie b.dance of the 
 account is $431. A credit of $1 .00 for 26,815 days is the same as a credit of $431 for 
 26,815 -^ 431 = 62 days. 
 
 M 
 
 U^-Vi 
 
 ' ^H'- '' 
 
 ^Hs 
 
 '. '■■ ^Hb' ' 
 
 '.Tif'-^'* 
 
 ACCOUNT SALES. 
 
 As this set will embrace Sliipnients and Cjnsirjnments, particular attention should 
 be paid to the method for fin.ling when the proceed.s are due. The method is about the 
 Slime as in averaging accounts. 
 
 J)ebit the consignment for all charges, such as Ireight, if you paid it, storage, com. 
 mission, guaranty, and credit it for the sales. 
 
 The expenses incurred in receiving the gooda are considered due when paid, but 
 commission and guaranty are due at the average maturity of the sales. Storage is due 
 III) the day of the last sale. 
 
 REMARKS. — In averaging the S'des, when the earliest date is not the first of the 
 month, much labor ivill be saved by assuming the first oj the month as the focal date. 
 The result will, of course, be the same as if the date of the first sale is used as the focal 
 date. 
 
 M*^ 
 
128 
 
 Account sales of 500 bbl>^. Sugar, rscoived from Now Orleans, per Ship " Loiiisiaiin,'' <in 
 
 V„ of Jones, Sinilii & Co. 
 
 1894. 
 
 
 
 
 
 May 
 
 10 
 
 Sold 125 libls. (a) $12.00, CaHli 
 
 $1500 
 
 00 
 
 X 
 
 15 
 
 " 250 " ^$i:{.nOon :{0days. 
 
 ;t250 
 
 00 
 
 « 
 
 25 
 
 " 125 " (U) $14.00 '' 60 " 
 
 CHARUKS. 
 
 1750 
 
 00 
 
 
 6500 
 
 00 
 
 May 
 
 1 
 
 To Freight and Drayaj;e $275.00 
 
 
 
 (( 
 
 25 
 
 " Storage (a) 5c. per bbl. 25.00 
 
 
 
 June 
 
 17 
 
 " Commission on $6,500 «) 6 % :525.00 
 
 
 
 (t 
 
 « 
 
 " Gnaranty on $5,000 (ib ;> % 150.00 
 
 Net proceed H 
 
 775 
 
 00 
 
 
 5725 
 
 00 
 
 
 
 Solution. 
 
 
 
 Averaj^e the sales to find when the commission and guaranty are duo, using May 1 
 as the focal date. 
 
 May 10 1500 X 9== 13500 9 days from May 1 to , May 10 
 
 May 15 + 30 == June 14 3250 X 44 == 143000 44 " " " Juno 14 
 
 May 25 + GO == July 24 1750 X 84 = 147000 84 " " " July 24 
 
 6500 
 
 303500 
 
 303500 
 6500 
 
 == 47 days, after May 1, == June 17. 
 
 UlK. 
 
 TlJIK. 
 
 It* Jis. 
 
 riiomuTS. 
 
 1 Due. 
 
 Time. 
 
 Items. 
 
 PitODUCTS. 
 
 
 May 1 
 
 00 
 24 
 47 
 
 27.1 00 
 
 25 00 
 
 475 00 
 
 0000 
 
 600 
 
 22:i25 
 
 ; May 10 
 
 June 14 
 
 1 July 24 
 
 9 
 44 
 84 
 
 1500 
 ;?250 
 1750 
 
 13500 
 143000 
 147000 
 
 280575 
 
 ,10 
 
 " 25 
 •June 17 
 
 5725 
 Mayl 4- 49 days = 
 
 
 775 
 
 00 
 
 22925 
 
 6500 
 776 
 
 303500 
 22925 
 
 June 29, the date on 
 which the proceels 
 are due. 
 
 
 5725 
 
 280575 
 
 
 Ex. 2. — College Student & Co. received on June 1, from John Brown & Co., Sher- 
 brooke, to be sold on their account and risk, 500 bbls. Flour. 
 Paid freight in cash 675.00. 
 
T 
 
 129 
 
 JooRNAii Entry. 
 
 Brown & Co.'s Cousignuicnt Dr. 
 
 To Cash 
 Thu consigatuent is debited because it lias cost you value. 
 
 . Juno 5 
 
 $75.00. 
 
 $75.00. 
 
 Sold John Smith for ca«li : — 
 
 250 bbls. Flour (Brown's Consignment) @ 87.00 .:-=: $1750.00. 
 
 Cash Dr. To Brown & Co.'s Consignment $1750.00. 
 Tlie consignment is credited because it has produced value in cash. 
 _ . June 6 
 
 Sold Jaokbon & Bro., on V„ @ 3 uios, : — 
 
 175 bbls. Flour (Brown's Consignment) @ $7.25 = $1208.75. 
 
 Jackson & Bro. Dr. To Brown & Co.'s Consignment $1268.75. 
 
 The consignment is credited because it has produced value in the indebtedness 
 of Jackson & Bro. 
 
 — . _ June 9 
 
 Sold L. 0. Pepin & Son, for cash : — 
 
 75 bbls. Flour (Brown's Consignment) @ $7.00 == $525.00. 
 
 (( 
 
 Cash Dr. To Brown's Consignment, $525.00. 
 
 The consignment is credited because it has produced value in cash. 
 (( 
 
 Closed Brown & Co's. Consignment and rendered the following Account Sales. 
 
 1894. 
 
 
 
 
 
 
 June 
 
 5 
 
 Sold 250 bble. @ $7.00 Cash 
 
 
 $1750 
 
 00 
 
 .( 
 
 C 
 
 " 175 '< " $7.25 on 3 mos. 
 
 
 1268 
 
 75 
 
 <( 
 
 9 
 
 75 " " $7.00 Ca^h 
 
 
 525 
 
 00 
 
 
 $3543 
 
 75 
 
 
 
 CHARGES. 
 
 
 
 
 June 
 
 1 
 
 To Freight, 
 
 $75.00 
 
 
 
 a 
 
 9 
 
 " Storage, 
 
 15.00 
 
 
 
 July 
 
 9 
 
 « Commission, on $3543.75 @ 3 p. c. 
 
 106.31 
 
 
 
 <f 
 
 (• 
 
 " Guaranty, on $1268.75 @ 3 p. c. 
 
 38.06 
 
 234 
 
 37 
 
 
 
 Due by Equation, July 10, net proceeds 
 
 
 $3309 
 
 38 
 
 s^- ■■ n 
 
;*i'^ 
 
 130 
 
 Avuragr tho sale** to find whun the GoniuiifitiioD is due, uoing Juno 1 as Fooal Dntu. 
 
 
 
 DUK. 
 
 Time. 
 
 i 
 
 Itkmh. 
 
 I'HOlll'CTH. 
 
 
 
 
 
 
 .rune 5 
 " D 
 
 4 (la 
 
 1750 
 625 
 
 
 7000 
 4200 
 
 1312(;h.T5 
 
 = .38 diivs after June I, 
 
 3.-,43.75 
 
 
 
 Sept. C 
 
 1 IJ7 X 
 
 1208 
 
 75 
 75 
 
 12:1008.75 
 
 June 1 + 38 daVH^ive.'* July D. 
 
 
 ;i.'»43 
 
 1342(18.75 
 
 
 DUK. 
 
 TIMK. 
 
 ITKMH. 
 
 PKonuci 
 
 H. 
 
 Dun. 
 
 Ti.Mi;. 
 
 ITKMS. 
 
 riloUUCTH. 
 
 
 June 1 
 " I) 
 
 
 
 8 
 
 75 
 15 
 
 0000 
 120 
 
 .lune 5 
 
 I (In. 
 
 S " 
 
 175( 
 
 ) 
 
 7000 
 4200 
 
 
 128002.();) 
 
 :i;!oi).38 
 
 July i) 
 
 a 
 
 :iH 
 
 144 
 
 n 
 
 548(1 
 
 06 
 
 Se|)t. 6 
 
 97 
 
 riot- 
 
 (75 
 
 12.3008 
 
 75 
 76 
 
 Juno 1 + 31) das = 
 July 10. 
 
 
 
 2;.4 
 
 ;!7 
 
 StlOi; 
 
 oi; 
 
 
 3543 75 1342(58 
 
 
 
 
 
 
 
 
 
 
 2.34 37 5006 
 
 06 
 
 
 
 
 
 
 
 
 
 
 3:)(iit 38 1 28002 
 
 1 
 
 (i!) 
 
 
 
 
 
 
 The closing transaction of the consignment is journalized as follows: — 
 
 BiioWN & Co.'s Consignment Dr. To Sundries $3,468.75. 
 
 Guaranty and Commission 144.37 
 
 Storage 15.00| 
 
 John Bro^vn & Co. 3309.38 
 
 Guaranty, Commission and 3ti.rr/^o being in your favor arc credited. John Brown 
 & Co. are credited for their net proceeds. The couf-igniiient is debited to you for the 
 commission, etc. It i,s debitt'i to John Brown & Co., in order to clcse tlie account. The 
 <;(iocls of the consignment being sold, the account is closed by transferring the difference 
 between the sides to the consignor's account. If you had remitted cash to John Brown 
 & Co., you would have credited cash for $3309.38. 
 
 The method of journalizing consignments being always the same, it will not be 
 necessary to renew the explanation in the text. To find the net proceeds of the con- 
 signor, add up all the expenses — freight, storage, commission, guaranty, drayngo, 
 cooperage, and subtract these expenses from the total sales. 
 
 SHIPMENTS. 
 
 Debit the shipment for its cost ; credit it for its proceeds. 
 
 Shipped John Brown & Co., Shorbrooke, to bo sold on our account and risk, 500 
 bbls. Flour, invoiced at $6.00 ; paid freight in cash $25.00. 
 
131 
 
 JoLBNAi- Entry. 
 
 .Sliippod to Slwrbiooke, Dr. To SundiicH $3025.00. 
 
 " M(]hc. 
 Cash 
 
 3000,00. 
 25.00. 
 
 The shipment has cost you viiluc, and in debited. 
 
 Received an account sales from John Brown & Co., Shcrbrookc, of the flour shipped 
 them. Our net proceeds are 83800.00. 
 
 When the shipment was made, we debited it for its cost ; now timt it produces vuluc 
 we must credit if. The Journal entry of the transaction is : — 
 
 John Brown & Co. Dr. 
 
 To Shipment to Sherbrooko. 
 
 John Brown & Co. are debited because they owe us $3800.00 ; had they remitted 
 us cash for our net proceeds wo would have debited cash. 
 
 The shipment is debited $3025.00, and credited 8380 0.00; the difiFerence between 
 the two sides shows our j^ain. Shipments, tiierefore, close into the Loss and Gain Account. 
 
 Frkight Bill. 
 
 VVay-Bill i\u. 22. 
 i^tudeiit (£.' Cu. 
 
 Date June 1. Car No. 1582. 
 
 Art habaska Station. June 1, 1894. 
 To the tJraiid Trunk IJaihvay, Dr., 
 
 For Freight fnnii Shcrbruuke. 
 
 
 Art ick's. 
 
 Weight. 
 
 Rate 
 
 per 
 
 1000 
 
 Char<i 
 
 es. 
 
 
 500 bbls. Flour 
 
 100000 
 
 75c. 
 
 875 
 
 00 
 
 
 Received Payment, A. Foitnia. 
 
 
 
 
 
 
 June 1, 1894. 
 
 1 
 Advanced 
 
 
 
 
 875 
 
 00 
 
 
 
 
 ,' 
 
 1: 
 
 I, 
 
 J 
 
 
m\' 
 
 132 
 INVOICES. 
 
 An Invoice is a detailed statement furnished by the seller to the buyer, giving a 
 description of the merchandise and the prices. 
 
 A Receipt is a statement signed by the giver, acknowledging that he has received 
 a specified amount of money or goods. 
 
 A receipt of money may be for a full payment of a debt, or for a partial psiyment. 
 All receipts should be preserved. 
 
 Bill for Goods bought at one time, 
 
 Arthabaskaville, May 1, 1894. 
 College Student, 
 
 Bouglit of F, Beauohesne, 
 
 1 
 
 Dozen Silk Handkerchiefs, @ 25c. 
 
 3 
 
 00 
 
 
 
 
 i 
 
 " Woollen Shirts, " $1.25 
 
 3 
 
 75 
 
 
 
 i 
 
 " Stockings, " ■ 30c. 
 Received Payment, 
 
 1 
 
 80 
 
 8 
 
 55 
 
 
 
 
 
 F. Beauchesne, 
 
 
 
 
 
 
 Per H. Beauchesne. 
 
 
 
 
 
133 
 
 DAY BOOK— (Set V.) 
 
 Arthabaskaville, P,Q., June 1, 1894. 
 
 CoLLEQE Student andJ. W. Smith have this day 
 entered into partnership for the prosecution of a General 
 ComrnissioD and vrrocury Busines-s. The partners are to 
 invest cquul amounts, and to divide equally the gains 
 and losses. 
 
 College Student invests : — 
 
 Casii 
 
 Merchandise 
 
 A note, dated May 15, made in his favor by John 
 Grant, @ 90 days, and payaLla at College Bank. 
 
 Student owes : — 
 
 A note in favor John Brown, dated May 25, @ 
 15 days, payable at J. Caiticr Bank. 
 
 E. Barnes, on "/„ 
 
 W. Waker » 
 
 J. W. Smith invests : — 
 Cash 
 Mdse. 
 
 E. B. Edison owes him on "/,, 
 A note against H. Graham, due July 18 
 
 Shipped Wm. Anderson, Albany, to be sold on our 
 account and risk : — 
 
 100 bbls. Flour @ $6.50 
 100 " Sugar, @ $10.00 
 The flour was taken from store ; tb.e sugar was 
 bought of Wm. Ward on our note at 3 nios. 
 Paid freight in cash 
 
 Eeceived per G. T. R,R., and consigned to us by 
 Joseph LgBlanc, Montreal, to be sold on his account 
 and risk, 300 bbls. Superfine Flour. 
 
 Paid freight on same 
 
 Received cash of E. B. Edison on V„ 
 
 Sold R. Edwards on V„, @ 30 days :— 
 50 bbls. Flour (from store) @ $7.00 
 
 75 •« «' ^T.nBlann'a niinaiff't. ^ / 
 
 75 
 
 (LcBlanc's consig't.) @ $7.50 
 
 $2890 00 
 4354 00 
 
 735 
 
 350 00 
 
 00 
 
 425 
 275 
 
 1800 
 3950 
 
 00 
 00; 
 
 $7979 
 
 1050 00 
 
 00 
 
 784 00 
 395 00 
 
 40 
 
 45 
 
 00 
 
 6929 00 
 
 00 
 
 485 
 
 00 
 
 ^ff' 
 

 mh 
 
 m 
 
 134 
 
 DAY BOOK— (Set V.) 
 Arthabaskavillk, P.Q., June 4, 1894. 
 
 H. Graham has this day puid the note held against 
 him by J. W. Smith. 
 Face of note 
 
 Discount allowed him for days 
 
 Received cash for the proceeds 
 
 Paid cash to E. Barnes on V„ 
 
 <( 
 
 Shipped per G. T. E.E., and consigned to G. Hubert, 
 Acton, to be sold on our account and risk : — 
 75 bbls. Beans @ $9.00 
 175 " Potatoes @ $2.00 
 Paid freight in cash 
 
 Sold W. Nelson for cash : — 
 
 50 bbls. Flour (LeBlanc's consig't.) @ $7.25 
 
 Eeceived per G. T. E.R., and consigned to us by 
 W. Wellman, Warwick, to bo sold on his "t^ and 
 risk : — 
 
 400 bbls. Baldwin Apples 
 Paid freight on same 
 
 Sold P. Gauthieb : — 
 
 -s5 bbls. Mess Pork @ $16.00 
 Eeceived in part payment, Cash 
 The balance charged on "/„ 
 
 Sold Thos. EoBEaTSON for cash : — 
 
 125 bbls. Flour (LeBlanc's consig't.) @ $7.00 
 125 •' Apples (Wellman's '• ) @ $3.00 
 
 Deposited in College Bank 
 
 Sold John Black for cash : — 
 10 bbls. Sugar @ $12.00 
 
 10 
 
 We haye taken to our account from Wellman's 
 consignment ; — 
 
 225 bblB. Apples @ the market price, $2.25 
 
 $395 00 
 
 $200 
 
 00 
 
 25 
 
 00 
 
 400 
 
 00 
 
 50 
 
 250 
 150 
 
 00 
 
 00 
 00 
 
 3000 
 
 00 
 
■ ill 
 
 135 
 
 DAY BOOK— (Set V.) 
 Arthabaskaville, P.Q., Junk 10, 1894. 
 
 Sold D. Lewis for cash : — 
 
 50 bbls. Flour (LeBlanc's consig't.) @$7.00 
 
 Closed Joseph LeBlano's consigamcnt and ren- 
 dered him an Account Sales. 
 Our charge for storage 
 2150 X. 05 Commission @ 5 V„ 
 562.50 X. 05 Guaranty @ 5 "/„ (credit sales) 
 Joseph LeBlanc's net proceeds 
 Due by equation, June IH — 
 12 
 
 Received an Account Sales from Wm. Anderson 
 of the goods shipped him on the 2iid inst. Our net 
 proceeds, remitted in cash 
 
 Bought of W. G. Hall :— 
 
 2750 bushels Wheat @ 90c. 
 Shipped the Wheat to Quebec, per G. T. E. R., 
 where it is to bo delivered on bourd the steamer " Morning 
 Star," and consigned to W. G. Mercier, Liverpool, to be 
 sold on our account and risk 
 
 Paid freight 
 
 U 
 
 Prepaid our note of the 2nd inst., favor of W. Ward, 
 less discount for unexpired time. 
 Pace of note 
 
 Discount allowed us for 8i days 
 Gave check for the proceeds. 
 
 Sold E. B. Edison :— 
 
 50 bbls. sugar @ 812.00 
 50 " Apples (Welluian's consiu't.) @ $3.00 
 Received in payment a note for $4 00 in his favor, 
 with interest. The note is made by H. Gladu ; it is 
 dated April 15, and is due June 30. 
 Interest to date allowed him 
 Received cash for the balance 
 
 Closed W. Wellman's consignment, and rendered htm 
 
 an account sales. 
 Our commission @ 5 '"„ 
 Storage 
 W. VVellman's net proceeds remitted in cash 
 
 «15 
 107 
 
 28 
 1954 
 
 2475 
 
 75 
 
 600 
 150 
 
 12 
 
 00 
 
 00 
 
 00 
 
 $-J105 
 
 1950 00 
 
 00 
 
 2550 00 
 
 400 
 
 3 
 
 246 
 
 00 
 
 'i2 
 78 
 
 J-S.i 
 
 
 1'' ■ 
 
136 
 
 DAY BOOK— (Set V.) 
 Abthabaskaville, P.Q., June 16, 1894. 
 
 Paid J. LeBlano's sight draft on us in full oi' his 
 account. 
 
 Drew a draft at 10 days from date on S. Gauthier> 
 in favor of ourselves for his debt of the 8th inst. 
 
 Discounted the draft nt tiie College Bank, and 
 received, credit for the proceeds. 
 
 Face of draft 
 
 Discount for 13 days 
 
 Proceeds to my credit 
 
 Beceived an Account Sales from G. Hubert of the 
 goods shipped him on the 5th inst., our net proceeds, 
 due July 16, are 
 17 
 
 Drew a draft @ 27 days on G. Hubert, favor 
 W. G. Hall, for $1350.75, imd remitted it to Hall, to 
 apply on ace, less discount for 30 days. 
 
 18 
 
 Sold J. Green . — 
 
 50 bbls. Sugar @ $12.00 
 
 Received in part payment a note made by Edward 
 Black in Green's favor, dated April 6, @ 6 nios., with 
 interest @ (J "/„, $300 
 
 Accrued interest allowed him 
 
 Balance chanred on account 
 
 Received per G. T. R.R., and consigned to us by 
 John Mason & Co., St. Hyacintlie, to be sold on their 
 account and risk, 400 bbls. Flour. 
 
 Paid freight in cash 
 
 20 
 
 Sold A. Royal on % @ 30 days -. — 
 
 125 bbls. Flour (Mason ACo.'s consig't.) @ $7.25 
 
 Sold Wm. Croker : — 
 
 30 bbls. Sugar @ $12.00 
 
 '■'■ hhds. Molasses @ $34.00 
 24 bbls. Meas Pork @ $18.00 
 Received in payment : — 
 A note made by H. Jones & Co., in his favor, dated 
 May 15, ^ 3 mos., $300.00 
 
 Less discount for unexpired time, 59 days 
 W. Walker's order on us for 
 Received cash for the balance 
 
 $1954 
 
 38 
 
 1350 
 
 75 
 
 $300 00 
 
 sieo 
 
 60 00 
 
 :9i 
 
 300 
 
 276 
 321 
 
 00 
 
 00 
 91 
 
137 
 DAY BOOK— (Set V.) 
 
 ARTHABA.8KAVILLE, P.Q., JUNE 21, 1894. 
 
 Sold J. Green @ 60 days : — 
 
 150 bbU. Flour (M. & Co.'s Consig't.) @ $7.50 
 
 22 
 
 Sold H. Lapointe on V^ ; — 
 25 bbld. Sugar (a) $12.00 
 
 23 
 
 Hcceived notice this day from the owners of the 
 steamer " Morning Star," on which we shipped 2750 
 bushels Wheut, thai the steamer was sunk by collision. 
 Vessel and cargo a total loss. 
 
 24 
 
 Sold J. T. Smytiie for cash : — 
 
 125 bbls. Flour (M. & Co.'s Consig't.) @ $7.00 
 30 bbls. Sugar @ $12.00 
 
 Closed Mason & Co.'s Consignment and rendered 
 them an Account Sales. 
 
 Our Commission @ 5 V„ 
 
 Guaranty *' " on credit sales 
 Storage " 3c. per bbl. 
 Mason & Co.'s net proceeds 
 Due by equation, July 25 
 
 25 
 
 Drew a draft @ 30 days on J. Green, favor W. 
 G. Hall, and remitted it to Hail on "/« 
 
 26 
 
 H. Lapointe has failed in business, and can pay 
 but 25 cents on the dollar. Received cash, 300 X .25 
 The balance we consider as lost 
 
 27 
 
 Sold J. B. Gordon for cash : — 
 50 bbls. Flour @ $6.50 
 
 Bought of Belford & Co. : — 
 
 25 hhds. Molasses (<^ $34.00 
 
 Accepted their draft @ 90 days, favor 'of Joseph 
 Fairbanks & Co. 
 
 Gave check for the balance 
 
 $2550 
 
 00 
 
 $75 
 225 
 
 300 
 
 00 
 
 300 
 
 00 
 
 600 
 
 00 
 
 i 
 
 -3"*'. M 
 
 ,t;,,>.: 
 
«'l 
 
 
 f I f 
 
 1 1 
 
 I 911 
 
 till 
 
 138 
 DAY BOOK-(Set V.) 
 
 ARTHABASKAVrLLE, P.Q,, JuNE 29, 1894. 
 
 Deposited in College Bank 
 
 The draft drawn on S. CtAuthibb, on the 16th inHt., 
 was to-day retarncd for non-payment. Gave the Bank 
 our check to cover the draft. 
 
 30 
 
 Receive cash for pett)i sales during the month 
 
 Received cash of H. Gladu for his note in favor of 
 E. E. Edison, and transferred to us by Edison 
 
 Paid cash for sundry expenses 
 
 $1500 
 
 00 
 
 325 
 
 00 
 
 400 
 
 00 
 
 140 00 
 
 ..< \\ ' 
 
139 
 
 JOURNAL-(Set V.) 
 
 Arthabaskaville, P.Q., June 1, 18^4. 
 
 Sundries 
 
 Cash 
 
 Merchandise 
 Bills Receivable 
 
 (Z)r 
 
 c^o Sundm96 
 
 Bills Payable, 
 
 £. Biirnes, 
 
 W. Walker, 
 
 College Student, 
 
 By this mode of opening the Journal, Student is 
 credited for his net investment. 
 
 $2890 
 
 4854 
 
 735 
 
 Sundries 
 
 Cash 
 
 Merchandise 
 B. B. Edison 
 Bills Receivable 
 
 ^^- cfo J' y^. Smith 
 
 Shipment to Albany 
 
 1jY» j^o Sundtie6 
 
 Mdse. 
 Bills Payable 
 Cash 
 The shipment is debited for its cost. Mdse. is cre- 
 dited because it has produced value in the shipment. 
 A portion of the goods you sent to Albany was bought 
 on your note ; the note has produced value and must 
 be credited. The meroliundise that you sent to Albany 
 is not sold to Anderson ; you cannot therefore 
 debit him for the value of the goods. When the goods 
 are sold, open an account with him, unless he remits 
 cash. 
 
 Joseph Leblanc's Consignment, (J\y 
 
 The consignment is debited because it costs you 
 value in cash. 
 
 CAiJH 
 
 O 
 
 r. 
 
 cJo <S' S- SdU^n 
 
 00 
 00 
 
 00 
 
 1800 
 3950 
 
 784 
 
 00 
 00 
 00 
 
 395 00 
 
 $350 
 425 
 275 
 
 6929 
 
 6929 
 
 00 
 00 
 00 
 00 
 
 00 
 
 45 00 
 
 485 
 
 00 
 
 45 
 
 00 
 
 485 
 
 00 
 
 W'\\ 
 
 >i 
 
 ,■* 
 
 i? 
 
 \2?^ 
 
 T 
 
 'k\ 
 
 
 :%v\ 
 
 *• t? 
 
 m 
 
140 
 
 JOURNAL-(Sbt V.) 
 Arthabaskaville, P.Q., June 4, 1894. 
 
 R. Edwards /t\ *. « 
 
 Merchaodise 
 JjeBlano's Confiignment 
 
 Mdse. is credited because it produced value ; for the 
 same reason LeBlanc's Oonsignment is also credited. 
 Consignmeiits must be debited when tliey cost you ; 
 they must be credited when you sell the Mdse. compos- 
 ing them. 
 
 Sundries 
 
 Interest or Discount 
 Cash 
 
 E. Barnes 
 
 Dy, c/o SiiU (^(tematk 
 
 ^It. 
 
 cfo eo&h 
 
 Shipment to Aoton 
 
 X/^. <^<3 Sundnti 
 
 Mdse. 
 Cash 
 The shipment is debited for its cost. Mdse. is 
 credited because it has produced value. Cash, because 
 it lias been paid out. 
 
 Cash 
 
 {Z)r. 
 
 The oonsignment must be credited whenever the 
 goods belonging to it are sold. 
 
 W. Wellman'8 Consignment 
 
 (Z)/., 
 
 ifoBa^h 
 
 Wellman's Consignment has cost us cash ; it must 
 therefore be debited. 
 
 $200 
 
 00 
 
 820000 
 
 25 00 
 
 50 
 
 00 
 
 50 00 
 
 ,.i.i. 
 
141 
 
 JOURNAL-CSet V.) 
 Arthabaskaville, P.Q., June 8, 1894. 
 
 Sundries 
 
 Cash 
 
 S, Guuthier 
 
 (bn. Jo SelvhandUe 
 
 Cash ^ tr x 
 
 LeBlano's CoDsigDincnt 
 Welltnan's " 
 
 These consignments must be credited because they 
 produce value. 
 
 College Bank 
 
 ^; 
 
 Jo Btdh 
 
 Cash 
 
 © 
 
 ^. 
 
 Jo JitfiichandUe 
 
 10 
 
 Merchandise 
 
 Jo 7lre(imttn'i j^onii^nmeni 
 
 The bbls. tliat you take to your possession become 
 for you Mdse. ; hence Mdse. must be debited. Well- 
 man's Consignment must be credited for the value it 
 producej!. 
 
 It may be objected to a transaction of this kind, 
 that an agent has no right to buy for himself property 
 intrusted to him for sale, as his interest is opposed to 
 that of his principal, his interest requiring that the 
 property be bought at the lowest price possible, while 
 that of the principal requires that it be sold at the 
 highest rate possible. The objection would be valid 
 were the agent himself lo fix the prices ; in our trans- 
 action we give the market value, the price that any 
 merchant would have paid for the goods. 
 
 Cash 
 
 Cbr. 
 
 Jo J- ^eSiam'^ 0on4i$nmeni 
 
 83000 
 
 00 
 
 $3000 00 
 
 ':!{ 
 
' < 
 
 142 
 
 
 JOURNAL_(Set V.) 
 Arthababkaville, P.Q., June 10, 1894. 
 
 J. LeBlang's Consignment 
 
 ®^- Jo Sundi^k6 
 
 Storage 
 Commission 
 Ouanmty 
 J, LeBl-jnc 
 
 The consignment mufst bo debited for the different 
 charges you hold against it : Storage, your char;je for 
 keeping the goods ; Commission, your chnrge for selling 
 the goods ; Guaranty, your churgc for assuming respon- 
 sibility on credit ^ales. The consignment must now 
 be closed by crediting J. LcBIanc for his net proceeds. 
 
 12 
 
 Gash 
 
 (Z): 
 
 'r. 
 
 We debited the Shipment for its cost ; now that it 
 produces value in cash we must credit it. 
 
 Shipment to Liverpool 
 
 Jjy. c^o Sundm^ 
 
 W. G. Hall 
 Cush 
 Shipment to Liverpool is debited for its cost ; W. G. 
 Hiill is credited because you did not pay him for the 
 whout you sent to Liverpool. Cash is credited because 
 it^is paid out. 
 
 Bills Payable 
 
 — 13 
 
 c^o Sundnki 
 
 Interest 
 
 College Bank 
 
 Sundries 
 
 Bills Receivable 
 Interest or Discount 
 Cash 
 
 ^^. Jo §mdli^ 
 
 Mdse. 
 Wellman's Consignment 
 
 Interest or discount must be debited because it is 
 against you. The accrued interest pays for a portion 
 of the Mdsc. Edison bought. 
 
 $2105 
 
 00 
 
 $15 
 
 107 
 
 28 
 
 1954 
 
 00 
 50 
 12 
 38 
 
 1950 
 
 00 
 
 195000 
 
 2550 
 
 00 
 
 2475 00 
 75 00 
 
143 
 
 JOURNAL— (Pet V.) 
 Arthababkaville, P.Q., June 13, 1891. 
 
 W. Wbllman'8 Consignment, /f\^, ^ _ 
 
 CommissioD 
 
 Storage 
 
 Gash 
 
 Cash is credited because it is paid out. lustead of 
 
 placing Wellroan's net proceeds to his credit, you puid 
 
 him cash. 
 
 115 
 
 J. LeBlano, 
 
 ^r. 
 
 Le Blanc's draft is an order on jou to pay to an- 
 other party the money you owe him. In paying the 
 draft, you pay LeBlaiic, who must therefore be debited. 
 
 Sundries 
 
 Uy, 4^0 S' §aulhm 
 
 Interest or Discount 
 College Bank 
 
 Oauthier is credited because you sell the debt you 
 hold against him. The draft which you made is held 
 against him by the Bunk. Should he refuse to pay it at 
 maturity, the Bank will return it to you, and Gauthier 
 will owe you as before the draft was drawn. 
 
 $1954 
 
 38 
 
 Geo. HUBERT 
 
 (Z)n 
 
 S^ ShiJIimetit io J^efon 
 
 Geo. Hubert is debited because he has not renritcrl 
 you the net proceeds of your shipment to Acton Tlif 
 shipment is credited because it has produced value. 
 
 17 
 
 ■U^Y uo §eO' JitheH 
 
 Sundries 
 
 Discount 
 
 W. G. Hall 
 
 Hubert is credited because he no longer owes you. 
 The draft orders him to pay Hall. Hnll is debited 
 because you cancel your debt or a portion of it, by or- 
 dering Hubert to pay him. But you do not count the 
 draft for its face value, but for its real value. You 
 therefore lose the interest on it for 30 days. Hence 
 discount, being against you, must be debited. 
 
 81954 
 
 38 
 
 •••••••■ 
 
 1350 
 
 •75 
 
 6 
 1344 
 
 66 
 09 
 
144 
 
 JOURNAL— (Set V.) 
 Artrababkavillc, p. Q., Junk IB, 1894. 
 
 Sundries 
 
 -^^» To JHerehandUe 
 
 Bills Ileooivoble 
 Interest or Discount 
 John Green 
 
 Merchandise is credited because it has produced 
 value. Bills Receivable is debited because it has cost 
 value. This note has been drawing interest, the inter- 
 est to dote, 93.60, you allow Jno. Green ; it is there- 
 fore aguinst you, and must be debited. 
 
 Mason & Co.'s Consiqnment 
 
 (Dr. 
 
 The consignment costs you S60.00 ; it is therefore Dr. 
 
 20 
 
 A. Royal ^^ 
 
 To Jta^on S- iBoU ^cn^i^nmeni 
 
 (Dr. 
 
 Sundries ,, ,„ en <7 j > , 
 
 Bills Rcceivuble 
 W. Walker 
 Cash 
 
 Merchandise 
 Interest and Discount 
 Bills Receivable and Casli arc debited because they 
 have cost your value in Mdse. Walker is debited, 
 because it is on account of his order that you give 
 Croker Mdse. to the value of $275.00. Mdse. has 
 produced value, and is credited. JnteresJ is in your 
 favor and must be credited. You do not accept the 
 note for its face value, but for its real value. The 
 difference between these values is $2.91. If you keep 
 the note until maturity, you will gain the interest on it. 
 
 21 
 
 J. Green 
 
 (Z)r. 
 
 To Jta^cn ^ iB^'i 0on4i^nmmi 
 
 22 — 
 
 H. Lapointe 
 
 (Dr. 
 
 To ^etehandUe 
 
 8600 
 
 00 
 
 13 
 3 
 296 
 
 60 
 
 6(1 
 10 
 
 00 
 
 60 
 
 00 
 
 HOO 
 275 
 321 
 
 00 
 00 
 91 
 
10 
 
 00 
 
 10 
 
 00 
 
 4 00 
 2 91 
 
 146 
 
 JOURNAL-(Set V.) 
 Arthabahkavili.e, P.Q., June 23, lSi)4. 
 
 Loss & Gain ^\ 
 
 (fo Shifimmi h J^kerpcot 
 
 The ^oods foniiing the " Shipment to Liverpool " 
 being LoMt, the account is closed oy Loss nnd Gain . 
 
 'r. 
 
 24 
 
 Cash 
 
 ^y, Jo g6undtie6 
 
 Miison & Co.'s ConHigtiuent 
 Merchandise 
 
 Mamon & Co.'s Consignment 
 
 UV' Jo Sun<ltie6 
 
 Cooimi^siou 
 Guaranty 
 Stora<>e 
 Mason & Co. 
 
 25 
 
 W. G. Hall 
 
 (br. 
 
 (fo J' Qtun 
 
 Hall is debited bocnuise you cancel your debt to him 
 to the amount of the draft. Green is credited because 
 you order him to pay Hall. 
 
 2(i 
 
 Sundries 
 
 Dy. So J(' ^QJioinU 
 Cash 
 Loss and Gain 
 
 H. Lapointe is credited because in paying you 
 875.00, you gave him a receipt in full of aoc. Cash is 
 debited because it is received ; Loss und Gain is debit- 
 ed for the amount you lose by Lapointe's failure in 
 business. 
 
 27 
 
 Cash 
 
 (Z)r. 
 
 cFo Jdir^thandiit 
 
 12550 
 
 no 
 
 300 
 
 75 
 225 
 
 00 
 
 $2550 
 
 00 
 
 300 
 
 300 
 
 00 
 
 00 
 
 
 \ '■ 
 
 \ :■'■ 
 
 1 
 
 ;yf' 
 
 i -^ 
 
 \ 
 
 V 
 
 v' 
 
 'A 
 
 '1 ! 
 
 Ik I- 
 
 
 ••,•;, 
 
 & 
 
 
 V 
 
 ■ •*■' 
 
 
 ... j«,-. 
 
 
 .>.i*,..f' . 
 ■ "■"ill 
 
 ¥: 
 
 '!i^ 
 
 i ; :^:i 
 
'I 
 
 1 1 
 
 146 
 
 JOURNAL— (Set V.) 
 Arthabaskaville, June 27, 1894. 
 
 Merchandise 
 
 © 
 
 ^. <^o iSundm6 
 
 Bills Payable 
 College Bank 
 The draft that you accept is for you a Bill Payable. 
 As it pays for a portion of the Mdse. it must be credit- 
 ed. 
 
 29 — • 
 
 College Bank 
 
 (Z). 
 
 'r. 
 
 tf eaih 
 
 S. Gauthier 
 
 © 
 
 'r. 
 
 c^o £olk^t Sunk 
 
 On the 16th inst., the day on which you drew a draft 
 on S. Gauthier and sold it to the College Bank, receiv- 
 ing credit at the Bank for the proceeds, you credited 
 R. Gauthier for the amount of the draft, and debited 
 the Bank. Now that Gauthier refuses to pay the 
 draft, you must reverse the Journal entry by making' 
 Gauthier Dr. to the Bank. 
 
 30 
 
 Gash 
 
 ^r. 
 
 cfti JlierehandUe 
 
 8000 00 
 
 §1500 
 
 00 
 
 1500 
 
 00 
 
 150 
 
 00 
 
 150 
 
 00 
 
 325 001 
 
 325 00 
 
 Cash 
 
 ^' 
 
 'r. 
 
 c^o Shu c^eteivahh 
 
 Loss AND Gain 
 
 (b 
 
 r. 
 
 Jo Baih 
 
 This transaction could have been journalized Expense 
 Dr. To Cash ; hut as Expense closes into Loss & Gain, 
 it is iust as well to make Loss & Gain Dr. 
 
 :t -.1; 
 i i . f\ 
 
147 
 TRIAL BALANCE FOR JUNE. 
 
 
 Db. AMorxTS C 
 
 «■ IDr. Differences. Cr.I 
 
 1 
 
 Intentory, Ii 
 
 ii 
 
 College Student, 
 
 
 i 69291 
 
 }0 
 
 
 $6929 
 
 00 
 
 
 
 J. W. Smith, 
 
 
 6929 ( 
 
 )0 
 
 
 6929 
 
 00 
 
 
 
 Cash, 
 
 12878 2' 
 
 J 8113 < 
 
 )4 1 4761 
 
 j 
 
 .';6 
 
 
 
 
 
 Bills Receivable, 
 
 2130 0( 
 
 ) 795 
 
 30 1.335 
 
 00 
 
 
 
 
 
 '1 Merclmndiee, 
 
 9772 7 
 
 5 5949 
 
 DO 1 3823 
 
 76 
 
 
 
 3000 
 
 00 
 
 Bills Payable, 
 
 1000 
 
 1950 
 
 )0 ] 
 
 
 960 
 
 00 
 
 
 
 E. Barnes, 
 
 200 
 
 D 425 
 
 00 
 
 
 225 
 
 00 
 
 
 
 W. Walker, 
 
 275 
 
 275 
 
 00 
 
 
 
 
 
 
 E. Edison, 
 
 784 
 
 485 
 
 00 299 
 
 00 
 
 
 
 
 
 Shipment to Albany, 
 
 1690 
 
 1960 
 
 00 
 
 
 260 
 
 00 
 
 
 
 J. LeBlanc's Cons't., 
 
 2150 
 
 2150 
 
 00 
 
 
 
 
 
 
 R. Edward?, 
 
 912 5 
 
 0, 
 
 912 
 
 60 
 
 
 
 
 
 Interest and Discount, 
 
 16 7 
 
 0: 16 
 
 72 
 
 
 
 02 
 
 
 
 Shipment to Acton, 
 
 1050 
 
 1360 
 
 75 
 
 
 300 
 
 75 
 
 
 
 W. Wellman's Cons't., 
 
 1143 7 
 
 6 1143 
 
 75 
 
 
 
 
 
 
 S. Gautliier, 
 
 300 
 
 0, 150 
 
 00 160 
 
 00 
 
 
 
 
 
 College Bank, 
 
 4649 6 
 
 8 1386 
 
 19 3263 
 
 49 
 
 
 
 i 
 
 
 Storage, 
 
 
 39 
 
 00| 
 
 
 39 
 
 00 
 
 1 
 
 1 
 
 
 Coinmis'n & Guarant.r, 
 
 
 439 
 
 68; 
 
 1 
 
 
 439 
 
 68 
 
 
 
 J. LeBlanc, 
 
 1964 3 
 
 8 1954 
 
 38 
 
 
 
 
 1 
 
 
 Shipment to Liverpool, 
 
 2550 C 
 
 0| 2550 
 
 00 
 
 i 
 
 
 
 
 
 
 W. G. Hall, 
 
 16441 
 
 »9| 2475 
 
 1 
 
 00 
 
 1 
 
 
 830 
 
 91 
 
 i 
 
 
 G. Hebert, 
 
 1350 ( 
 
 )0i 1350 
 
 00' 
 
 
 
 
 
 
 J. Mason & Co.'s Cons't 
 
 2906 'i 
 
 •5 2900 
 
 25 
 
 
 
 
 
 
 A. Royal, 
 
 906 5 
 
 !6 
 
 906 
 
 26 
 
 
 
 
 
 H. Lapointe, 
 
 300 ( 
 
 )0 300 
 
 00 
 
 
 
 
 
 
 Loss and Gain, 
 
 2915 ( 
 
 )0 
 
 2915 
 
 00 
 
 
 
 
 
 J. Mason & Co.j 
 
 
 1 S687 
 
 38 
 
 
 2587 
 
 38 
 
 
 
 J no. Green, 
 
 1421' 
 
 10 300 
 
 00 1121 
 
 40 
 
 
 
 
 
 ' 54,900 ( 
 
 34I 64,901 
 
 i04 19,490 
 
 74 
 
 119.490 
 
 74 
 
 
 Ua). 
 
 s^-f'^TT--;^ ■'♦ 
 
 -««• ■ 
 
 y :-^ «H 
 
Dr. 
 
 148 
 LOSS AND GAIN. 
 
 Dr. 
 
 BALANCE ACCOUNT. 
 
 Ck. 
 
 1894. 
 
 
 
 
 
 
 1894. 
 
 
 
 
 
 
 
 June 
 
 2.S 
 
 To Sliip't lo Liverpool 
 
 
 2550 
 
 00 
 
 June 
 
 30 
 
 By Ship't to Albany, 
 
 
 260 
 
 00 
 
 <( 
 
 26 
 
 " H. Lapointe, 
 
 
 225 
 
 00 
 
 
 
 " Int. & Discount, 
 
 
 !02 
 
 « .30 
 
 " Cash, 
 
 
 140 
 
 00 
 
 
 
 " Ship't, to Acton, 
 
 
 300' 7.-1 
 
 <■ >i 
 
 " Mdse., 
 
 
 823 
 
 75 
 
 
 
 " Storage, 
 
 
 ! 
 
 39 0(1 
 
 
 
 
 
 
 
 
 
 " ^--n. «fc Guaranty, 
 
 
 439 68 
 
 
 
 • 
 
 
 
 
 
 
 ' /.W.Smith, 
 
 
 1349 65 
 
 
 — 
 
 
 
 
 75 
 
 
 
 " College Student 
 
 1 
 1 
 
 
 1349 65 
 
 
 3738 
 
 3738 
 
 75 
 
 Cr. 
 
 1804. 
 
 
 
 
 
 
 1 
 
 1894. 
 
 
 
 
 
 
 June 
 
 30 
 
 To Cash, 
 
 
 4764 
 
 35 
 
 June 
 
 30 
 
 By Bills Payable, 
 
 
 950 
 
 00 
 
 a 
 
 
 " Mdse. (Ii.v.), 
 
 
 3000 
 
 00 
 
 
 
 " E. Barnes, 
 
 
 225 
 
 0(1 
 
 (( 
 
 « 
 
 " Bills Receivable, 
 
 
 1335 
 
 00 
 
 1 
 
 1 
 
 
 " W. Hall, 
 
 
 830 
 
 01 
 
 (t 
 
 
 " E. Edison, 
 
 
 299 
 
 00 
 
 
 
 " Mafon & Co., 
 
 
 2587 
 
 38 
 
 (( 
 
 
 " R. Edwards, 
 
 
 912 50 
 
 
 
 " J. W. Smith, 
 
 
 5579 
 
 35 
 
 ii 
 
 
 " S. Gauthier,' 
 
 
 150 00 
 
 
 
 " College Student 
 
 
 5579 
 
 35 
 
 • t 
 
 
 " College Bank, 
 
 
 3263 49 
 
 j 
 i 
 
 
 
 
 
 (( 
 
 
 "A. Royal, 
 
 
 906 26 
 
 
 
 
 
 
 
 <( 
 
 
 " J. Green, 
 
 
 1121 
 
 40 
 99 
 
 i 
 
 
 
 
 
 
 
 15.751 
 
 15.7.')] 
 
 w 
 
 1894. 
 June 
 
 (< 
 
 10 
 
 June 
 
 3 
 
 a 
 
 10 
 
 it 
 
 15 
 
 a 
 
 (1 
 
149 
 
 Account Sales of 300 bbls. Superfine Flour, received from Joseph LeBlanc, Montreal, to be 
 sold on his account and risk. 
 
 1894. 
 June 
 
 June 
 
 Sold R. Bd wards, on account, at 30 days, 
 76bbl8. at $7.50 
 
 Sold W. Nelson for Cash, 
 SObbls. at $7.25.... 
 
 Sold T. Robertson for Cash, 
 126bbl9. at $7.00 
 
 Sold D. Lewis for Cash, 
 50 bbls. at$7.00 ... 
 
 !5!6G2 
 8(12 
 875 
 350 
 
 .)arges._ 
 
 To Freight $ 45.00 
 
 " Storage 15.00 
 
 " Commission on $2150.00 at 5 % 107.50 
 
 " Guaranty on $562. 50 at 5 % 28.12 
 
 21.50 
 
 50 
 50 
 00 
 00 
 
 00 
 
 195 62 
 
 J. LeBlanc's net proceeds $1954 38 
 
 E. E. 
 Arthabaskavili-e, June 10, 1894. 
 
 Due by equation, June 16. 
 
 COLLEGE STUDENT & SMITH, 
 Per Student. 
 
 ^ 
 
 ,'1 
 If 
 
 i.,1 
 
 * ' 
 
 '^ .'I 
 
 ^ « ; . 
 
 
 fe- 
 
 
 t 
 
 
 1 
 
 v"r 
 
 • 
 
 
 £ 
 
 
 1 
 
 1 
 
 
Itip 
 
 
 w 
 
 
 150 
 
 Account Sales of 400 bbU. Apple8, received from W. Wellman, Warwick, to be sold on his 
 account and risit. 
 
 1894. 
 June 
 
 June 
 
 Sold T. Robertson for Cash, 
 125 bbls. at $3.00 
 
 We have taken to our account, 
 225 bbls. at$2.75 
 
 Sold E. B. Edison for Ca-h, 
 50 bbls. at $3. 00 
 
 ^Charges- 
 
 To Freight $50.00 
 
 " Storage 12 00 
 
 " Commission 57.1',> 
 
 W. Wellnian's net proceeds. 
 
 E. E. 
 Artuabaskatille, June 13i 1894- 
 
 rteinitted iii Cnsli. 
 
 STUDENT & SMITH, 
 Per Smith. 
 
 375 00 
 
 i 
 
 G18 75 
 
 150 00 
 1143 75 
 
 ! 
 I 
 
 119 lii 
 1024 ")fi 
 
 Account Sales of 400 bbls. Flour received from John Mason & Co , St. Hyacintlie, to be f^oM 
 on their account and risk. 
 
 1894. 
 June 
 
 June 
 
 July 
 
 Sold A. Royal ou account, at 30 dayi-, 
 125 bbls. at $7.25 
 
 Sold J. Green on account, at 60 davs, 
 160 bols. at $7.50 '. .. 
 
 Sold J. T. Sinythe for Cash, 
 
 125 bbls. at $7.00 
 
 Charges. 
 
 To Freight $ 60.00 
 
 "Storage 12.00 
 
 " Commission on $2906.25 at 5 per cent 145.31 
 
 " Guaranty on credit sales, $2031.25 at 5 prr cent 101 .66 
 
 E. E. 
 
 Akthahaskatille, June 24, 1894- 
 
 Jno. Mason & Co. 's net proceeds 
 
 Due by equation, July 25. 
 
 COLLEGE STUDENT & SMITH, 
 Per Student. 
 
 906 25 
 1125,00 
 
 875 Oo 
 
 2906 2.') 
 
 318 87 
 
 2587 :!•* 
 
 O 
 
 o 
 
 CO 
 
 < 
 
 O 
 
 I— ( 
 ui 
 m 
 
 O 
 
151 
 
 m 
 
 CO 
 
 02 
 
 CO 
 
 o 
 
 o 
 
 o 
 
 o 
 
 O I 
 
 •n 
 
 ■n 
 
 o 
 
 o 
 
 ■^— ■ ! 
 
 ri 
 
 ■M 
 
 o 
 
 ^ 
 
 = 1 
 
 v> 
 
 ^ 
 
 1— 
 
 m 
 
 o 
 
 i*? 
 
 
 CO 
 
 cc 
 
 
 «^ 
 
 
 
 
 «^« 
 
 O IS 
 
 o 
 
 w- 
 
 CQ 
 
 
 02 
 
 02 
 
 P5 
 
 -S.! 
 
 w o o 
 
 ^€«» 
 
 SO S rt ( 
 
 >a]U( 
 
 P? o o ■ 
 
 o 
 
 02 
 
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 CO 
 
 W 
 
 * 
 
 >.-5 
 
 o 
 
 o 
 
 c 
 
 
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 t- 
 
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 c*t 
 
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 i.T 
 
 •^ 
 
 M 
 
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 p-^ 
 
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 Tn rt « ?. 
 
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 C^4 
 
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 ^^ 
 
 
 
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 13 
 
 cr. 
 
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 _^ 
 
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 J3 
 
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 ^ 
 
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 S* 
 
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 1894. 
 June 
 
 << 
 
 
 o o — -o » 
 o o cc "--3 cc 
 
 VI 
 
 o iM m -H t^ 
 
 »-H -f o 00 
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 S 
 
 
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 ^ — CM N 1. ^ 
 
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 o '^ 
 
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 Hill 
 
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 1 1 1 
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 ^l|i 
 
 I I, 
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 152 
 
 LETTER BOOK. 
 
 ^rihabasliaoille, ^.^ 
 
 l^onircal, ^une 1, lS3jll. 
 
 Q- 
 
 Mo 
 
 pear pirs, — 
 
 Enclosed you -u^'ill find invoice of SJO hols, 
 ^vperfine ^lour, shipped ycu to-day, par (?. T. I^fl- 
 
 1%j former dealings '^iiq 7^r. §i. ''^, ^riqitk render it unnecessary 
 for me to ^ive any instruations reiardini the sales. ^ rely uton qcur 
 judgment, and hope that ^ will have no reason to re^.'ci havino 
 done so. 
 
 ^ery rcspeotfully yours, 
 
 jioseph ^c'^lanc. 
 
 Jfosepfi Me^lanc, 
 
 WO—W^ St ^aul St., 
 
 SMontnal, P.Q. 
 
 ^rtliaBas^aviUe, June XO, 1^9^- 
 
 ^ear Sir, — 
 
 please find enclosed an Recount Safes of tde 
 BOO 66ls. of ^lonr ijou sfiipped us on tRe ^Isf inst. 
 
 ^cur net proceeds, $193^.3$, Rave been placed to your credit. 
 
 Roping {fiat tfie resuft mil prove satisfactory, and tRat you <^ill 
 
 continue to favor us '^itR your patronage, We are, 
 
 ^ours very respectfully, 
 
 Student ^ Smitfi. 
 
 Me 
 
 
153 
 
 j^^rthabaz/iaviLte, ^.ip. 
 
 ^ zai^ y:u tc-azy, per (b; 1. /'c./^., -i'-"-" •^-■"• 
 ^ttles, ic he sold en my "/^.. 
 
 "please effect sales as soon as possible, and oolite, 
 
 '^C'jrs very respecifullc/j 
 
 '^r. -l^-ellman. 
 
 W, %PeUmanf ^rtf}abaskavilU,, June ^/3, '1894- 
 
 Warwick ^.5. 
 ^ear Sir, — 
 
 My enclosed Recount. Sales your net proceeds 
 of tl?e sales of tl}e 400 bbls. c^pples you sf}ipped us on the 
 6t1} inst, are fi024.56., for whicf} amount we send you a 
 cfff.ck on t})e Jaccjues iJartier Mank of Victoriaville. 
 Please acknowledge receipt, and oblige,, 
 Yours very truly,, 
 
 Student {^ Smith. 
 
 Messrs^ Student ^ Smithy St. Myacintl}e^ June i$, -1^94, 
 lOj l2, l4f l6 College St.,, 
 <^rtf}abaskaville,, P,^. 
 
 'Gentlemen, — 
 
 Xour favor of t^e l5tb inst. to Ifand^ and 
 contents noted. Your conditions being considered very fair, M>e 
 sbip you to-day 400 bbls, JFlour^ to be sold on our ^1 c* In 
 
 M:'i\ 
 
 nvi- 
 
 'M'!'!^-!?*!^ 
 
■ i i 
 
 154 
 
 ef feeling sales ^ do not give credit for a longer period tl}an 60 
 days. In keeping us advised of tf)e sales ^ you will confer 
 a favor on 
 
 Yours very sincerely, 
 
 Jc()n Mason (^ 'Co, 
 
 Messrs. Mason (^ €o., J^rtf)abashavilte^ June 24-, l894. 
 
 St. Myacintffe^ iP.J§. 
 J)ear Sirs^ — 
 
 ^Enclosed please find an Recount Sales 
 of the 400 bbls. Tlour you recently shipped us. We trust 
 that you wdl he pleased with our promptness in selling the 
 goods. Your net proceeds are $2587,38^ and have been 
 placed to your credit. Soliciting further patronage, we beg to 
 subscribe ourselves^ 
 
 very respectfully yours, 
 
 Student c^' Smith . 
 
 PRACTICE SET FOR JULY. 
 
 The Practice Set for July is a coatinuation of the business of June, the transactions 
 forming a two months' set. 
 
 The books to be written upon are the Day Book, Journal, Ledger, Bill Book, Com- 
 mission Sales Book, and Letter Book. Make an Account Sales for every consignment, 
 and find by equation the day on which the proceeds are due. 
 
 MEMORANDA FOR JULY. 
 
 (2) Received per G. T. R.R., and consigned to us by H. Vallidre, Three Rivers, 
 to be sold on hia account and risk, 2,850 bushels oats. Paid freight per check $75.00. 
 (") Sold A. Royal, 12 hhds. Molasses @ $40.00 ; received in part payment Student's 
 
155 
 
 note favor Jolin Brown ; the balance oh.irgeJ on Vc- (3) Bought of W. Hall, 25 
 
 sacks Eio Coffee, 6,000 lbs. @ 24c ; 15 boxes Tea, 1,500 lbs. (a) 30c. Gave in p.irt 
 piiymcnt our order on R. Edwards for $750 ; accepted his draft @ 90 days, favor of Geo. 
 Perkins $425.00 ; the balance on Vo. (") Shipped per G T.ll.R., and coiisisined to A. 
 Hiiinel, Stiinfold, to be sold on our V„ and risk, 12 sacks Coffee, 2400 lbs. @ 24c ; 10 
 boxes Tea, 1000 lbs. @ 30c ; 10 hhds. Molasses @ 834.00 ; 75 bhls. Flour @ 8G.00. 
 Paid cartage and freight in cash 825. The Coffee, Tea and Molas«e8 are from our store ; 
 the Flour was bought of H. Goodhue on our note@ 6 mos. (4) Paid cash to E. Barnes 
 on "/e $125. (5) Deposited in College Bank 82500.00. (") Sold J. G. Blair for cash, 
 800 bushels Oats (V's Consignment) @ 48c: 25 bbls. Flour @ 87.50. (6) Sold at 
 auction 50 bbls. Pork @ 810 ; received cash less auctioneer's commission @ 5 p. e. ('') 
 Sold J. Leblanc on */„, @ 60 days, 1000 busliels Oats (V's Consignment) @ 50c. (") 
 Received cash of S. Gauthier ift full of V„. (7) Prepaid our acceptance of June 27, 
 
 favor of Jones & Co., less discount for unexpired time. Face of acceptance ; 
 
 discount allowed to us for days; gave check for the proceeds . (") We have 
 
 taken to our account 1050 bushels Oats (Valli^re's Consignment) @ 4Sc. (") 
 Closed H. Vallierc s consignment, and rendered him an Account Sales. Our commission on 
 
 sales @ 5p. c. ; (ruarantyon credit sales @5 p. c. ; Storage 828.50. Il.Vallieie's 
 
 net proceeds, , due by equation July . (9) John Grarit has this day paid the 
 
 note hold against him by Student, less discount allowed him for unexpired time. Face 
 
 of note ; discount allowed him for days ; received casli for the proceeds 
 
 . (") Sliipped per G. T. R.R. and consigned to J. E. iMercier, Ottawa, to be sold 
 
 on our "/„ and risk, 175 bbls. Flour, bought of VV". Perrault on our note @ 4 mos. (ct} 
 85.75 ; 120 bbls. Sugar @ 810.00, bought of A. Gagnon on Vc @ 30 days ; paid freiglit 
 per cheek 890.00. (10) Received an account sales from A. Hamel, Stanfold, of the 
 goods shipped him on the 3rd. Received cash for our net proceeds 82100.00. (") Sold 
 
 L. O. Prince for ciish 1050 bushels Oats (^ 49c, . (11) Received from E. Barnes, 
 
 Valleyfield, to be sold on his V„ and risk, 125 boxes Oranges; 225 bbls. Apples. (") 
 Accepted A. Gagnon's draft on us, favor J. Ritchie & Co., 8600.00. (12) Drew a dralt 
 @ 30 days, favor of ourselves on R. Edwards for 8162.50. Di.scounted the draft at the 
 College Banlc, receiving credit for same, less 33 days discount. (13; Sold E. Kdison on 
 Vo @ 80 days, 75 boxes Oranges (fi) 84.75 (B's Consignment) ; 5 " bbls. Apples (k,, 
 85.00 (B's Consignment). (14) Received cash of Jolin Green on "/„ 8525.00. (") 
 Paid W. Hall casli on Vo 8450.00. (16) Prepaid our note of the 9th favor W. Per- 
 rault, less discount allowed us for unexpired time. Face of note ; discount allowed 
 
 us for days ; gave check for the proceeds . (16) Sold A. Royal on iiis note (a^ 
 
 10 days: 50 boxes Oranges (B's consignment) @ 8o.<*0 ; 25 bbls. Apples (B's consign- 
 ment) (n) 84.75. (17) deceived of John Green to apply on Ve, a draft (<v, 60 days 
 sight, in his favor, 8450, drawn by T. Byrnes on P. Gorman, and transferred by Green 
 to us by a full indorsement. The draft was accepted July 5. (18) Sold J. W. Pepper 
 for cash, 150 bbls. Apples (B's consignment) @ 84.90. (") Closed E. Barnes' Con- 
 signment, and rendered him an Account Sales. Our commission @ 5 per cent, on total 
 
 sales ; Guaranty @ 5 p. c. on credit sales ; Storage 812.00 ; E. Barnes' net 
 
 proceeds due by equation Aug. . (19) Received an Account Sales from J. E. 
 
 Morcier, Ottawa, of the goods shipped him on the 9th. Our net proceeds are 82540.00. 
 
 'S' 
 
 *: ■ . 1!S' 
 
 il 
 
 
1 1 f 
 
 ir.G 
 
 ('*) RecL'Ived from J. B. Aston, Koxton Falls, to be Hold on his 'V,. iinJ lisk, 50 tubs 
 Butter. 25'JO li)s. Paid freight per check $17.50. (20) Bought of Morin & Co., 25 
 bbls. Sujiar (aj SlO.dO; 15 bbk IWk (a, 812.00; 12 bbls. Beef (it) $14.00; 4 dozen 
 Hams 672 lbs. (aj 12c. Accepted their tlraft ^ 5 days, favor Jones & Co. $400.00; 
 gave check for the balance. (") Received casli of A. lioyal for invoice of June 20, 
 (21) Sold the Commercial Colle<;e for cash, 50 tubs Butter, 2500 lbs. (Aston's Consign- 
 ment) (m 18c. (") Closed J. B. Aston's Consignment and rendered an Account Sales. 
 
 Our commission (a) 5 per cent. Aston's not proceeds remitted in cash . (23) Paid 
 
 W. Hall cash in full of "/„, . (") Sold John Green on "/o- 16 bbls. Pork @ 815.00 ; 
 
 8 bbls. Sugar (a) $13.00. (24) Drew a eight draft on J. E. Mercier, nnd remitted it 
 to Mason & Co. on "/„ $2540.00. (25) Paid our acceptance of the 11th, favor J. 
 
 Ritchie & Co., less discount allowed us for unexpired time. Face of acceptance ; 
 
 discount allowed us for days ; gave our check for the proceeds. (26) Sold E. 
 
 B. Johnson on "',., 5 bbls. Sugar @ $12.00. (") Received cash of John Green on 7c » 
 $225.00. (27) Prepaid our note of July 3, favor H. Goodhue, less discount for 
 
 unexpired time. Face of note , Discount allowed us for days ; gave our 
 
 check for the proceeds. (28) Paid our acceptance of the 20th, favor Jones & Co. per 
 
 cheek . (") Received cash of A. Royal for his note of the 16th inst. (30) Paid 
 
 JI. Valli«ire cash in fullof "/„ . (") E. Johnson bus failed in business, and is able 
 
 to piy but oOc on the dollar. Received from him $30.00 ; the balance is lost . 
 
 (31) Paid sundry expenses in cash $125.00. 
 
In/ 
 
 TRIAL BALANCE FOR JULY. 
 
 1 
 
 1 
 
 Cullege Student, 
 
 )r. Amounts. Cr. 1 
 
 ll 
 
 Or. Diffkiiences Cr. 
 
 lUVKliTOKY. 1 
 
 
 
 
 1 
 
 6679 
 
 ^6 
 
 
 1 
 
 5679 
 
 36 
 
 
 N 
 
 
 
 J. W. Smith, i 
 
 
 
 5579 j 
 
 36 
 
 
 
 6570 
 
 35 
 
 
 
 
 
 Cash, 1 
 
 12645 
 
 88 
 
 66S1 
 
 01 
 
 6864 
 
 87 
 
 
 1 
 
 ] 
 
 
 
 
 
 S. Oauthier, 
 
 160 
 
 00 
 
 150 ; 
 
 00 
 
 
 
 
 1 
 
 
 
 
 
 John Green, 
 
 1460 
 
 40 
 
 1200 
 
 1 
 
 00 
 
 250 
 
 40 
 
 
 
 
 
 
 
 Mercliandise, 
 
 5832 
 
 64 
 
 3262 
 
 00 
 
 2670 
 
 64 
 
 
 '; 
 
 3400 
 
 00 
 
 
 
 Bills Receivable, 
 
 2153 
 
 75 
 
 1103 1 
 
 75 i 
 
 1 
 
 1060 
 
 00 
 
 
 
 
 
 
 
 E. Ellison, 
 
 905 
 
 25 
 
 
 906 
 
 25 
 
 
 
 
 1 
 
 
 
 1 
 
 R. Edwards, 
 
 912 
 
 60 
 
 912 .50 
 
 
 
 
 
 
 1 
 1 
 
 
 
 College Bank, 
 
 5925 
 
 11 
 
 3473 82 
 
 2461 
 
 29 
 
 ' 
 
 
 
 
 
 
 A. Royal, 
 
 1036 
 
 25 
 
 906 25 
 
 180 
 
 00 
 
 
 
 
 
 
 
 Bills Payable, 
 
 340G 
 
 25 
 
 3831 
 
 25 
 
 
 
 425 
 
 00 
 
 
 
 
 
 E. Barnes, 
 
 125 
 
 00 
 
 1807 
 
 19 
 
 
 
 1682 
 
 19 
 
 
 
 
 
 VV. Hall. 
 
 1305 
 
 91 
 
 130.) 61 
 
 
 
 
 
 
 
 
 
 J. Muson & Co., 
 
 2540 
 
 00 
 
 2587 
 
 38 
 
 
 
 47 
 
 38 
 
 
 
 
 
 Valliore's Consignment 
 
 1388 
 
 00 
 
 1388 0(t 
 
 
 
 1 
 
 1 
 
 
 
 
 1 
 
 
 Shipment to Stanfold, 
 
 1091 
 
 00 
 
 2100 00 
 
 
 
 409 
 
 00 
 
 
 
 i 
 
 
 Joseph LeBlanc, 
 
 500 
 
 00 
 
 
 500 
 
 00 
 
 1 
 
 
 
 
 
 
 E. Johnson, 
 
 GO 
 
 00 
 
 60 00 
 
 
 
 
 
 
 
 
 
 Interest and Discount, 
 
 6 
 
 35 
 
 43 57 
 
 
 
 1 38 
 
 22 
 
 
 
 
 
 Conim'n and Guaranty 
 
 
 
 232 71 
 
 
 
 ' 232 
 
 1 
 
 71 
 
 
 
 
 
 Storage, 
 
 
 
 40 50 
 
 1 
 
 
 
 1 40 
 
 i 
 
 50 
 
 
 
 
 
 H. Valliore, 
 
 1190 
 
 10 
 
 1190 
 
 i 10 
 
 1 
 
 
 
 1 
 
 
 
 
 
 
 i Shipment to Ottawa, 
 
 2296 
 
 25 
 
 ! 2540 
 
 1 
 
 00 
 
 
 
 243 
 
 76 
 
 
 
 
 
 1 
 
 A. Gagnon, 
 
 600 
 
 00 
 
 1200 
 
 100 
 
 
 
 600 
 
 00 
 
 
 
 
 
 Barnes' Consignment, 
 
 1710 
 
 00 
 
 1710 
 
 00 
 
 
 
 
 
 
 
 
 
 J. E. Mercier, 
 
 2540 
 
 00 
 
 2540 
 
 00 
 
 
 
 
 
 
 
 
 
 Aston's Consignment, 
 
 450 
 
 00 
 
 450 
 
 GO 
 
 
 
 
 
 
 
 
 
 Loss and Gain, 
 
 155 
 
 00 
 
 
 
 165 
 
 00 
 
 ! 
 
 
 
 
 
 
 
 50874 
 
 64 
 
 50874 
 
 64 
 
 14877 
 
 45 
 
 i, 14877 
 
 |45 
 
 
 
 
 vV' 
 
 hMi. 
 
. 1 i 
 
 w 
 
 Dr. 
 
 158 
 LOSS AND GAIN. 
 
 Cr. 
 
 Ib94. 
 
 
 
 
 
 1894. 
 
 
 
 
 
 July 
 
 30 
 
 To K. Jolinson, 
 
 .SO 
 
 00 
 
 July 
 
 31 
 
 By Mdne, 
 
 1 829 
 
 30 
 
 i< 
 
 31 
 
 " Casli, 
 
 126 
 
 00 
 
 i< 
 
 ■1 
 
 " Sbipni'tloStnnfold, 
 
 409 
 
 00 
 
 « 
 
 It 
 
 " J. W. Smith. 
 
 819 
 
 27 
 
 II 
 
 II 
 
 " Interest and Difc't, 
 
 38 
 
 ,22 
 
 (1 
 
 i< 
 
 " College Student. 
 
 819 
 
 27 
 
 i> 
 
 II 
 
 " Com'nundGuar'lee, 
 
 232 
 
 71 
 
 
 
 
 
 
 It 
 
 It 
 
 " Storage, 
 
 40 
 
 50 
 
 
 = 
 
 
 
 
 
 II 
 
 " Shipm't to Ottawa, 
 
 ! 243 
 
 i' 1793 
 
 ,75 
 
 
 1793 
 
 54 
 
 54 
 
 Dr. 
 
 BALANCE ACCOUNT. Cr. 
 
 IS'.M. 
 
 
 
 
 
 1894. 
 
 
 
 1 
 
 
 July 
 
 31 
 
 To Cash, 
 
 G864 
 
 87 
 
 July 
 
 31 
 
 By Bills Payiible, 
 
 425 
 
 00 
 
 ti 
 
 1. 
 
 " J. Green, 
 
 250 
 
 40 
 
 
 
 " E. Bnrne,-, 
 
 1082 
 
 19 
 
 ti 
 
 • I 
 
 « MUkc (Inv.), 
 
 3400 
 
 00 
 
 " 
 
 
 " J. Mason & Co., 
 
 47 
 
 3S 
 
 t( 
 
 ti 
 
 " BiIIh Ileceivable, 
 
 1050 
 
 00 
 
 
 
 " A. Gngnon, 
 
 1 600: 00 
 
 II 
 
 It 
 
 " E. Edison, 
 
 905 
 
 25 
 
 
 
 " J. W. Smith, 
 
 6398 
 
 62 
 
 ti 
 
 <i 
 
 " College Bank, 
 
 2451 
 
 29 
 
 
 
 " College Studenti 
 
 6398 
 
 62 
 
 i< 
 
 II 
 
 " A. Royal, 
 
 130 
 
 00 
 
 
 
 
 [ 
 
 
 It 
 
 II 
 
 1 
 
 '• J. LeBlanc, | 
 
 I 
 
 i 
 
 500 
 
 00 
 
 — i 
 8l! 
 
 
 
 
 ( 
 
 
 
 15661 
 
 1 ]m:>i ].-< 
 
 
 
 
 ..,_ 
 
 
 
mil 
 
 SKT VI. 
 
 Journal, Day Book, Cash Book, Ledger, Bill 
 Book, and Commission Sales Book. 
 
 El *! 
 
 fim 
 
 r'- 
 
 
if 
 
 I i! 
 
 together 
 
 transact 
 
 Wl 
 
 some titl 
 
 ■ Th( 
 
 The 
 ghow the 
 
 XW( 
 FiRl 
 
 Invoice}. 
 the consij 
 are three 
 partner f( 
 of the gcii 
 
 This 
 
 the follow 
 
lUl 
 
 ii 
 
 ;>; 
 
 (Set VI.) 
 Commission Business.— cow^intied 
 
 MERCHANDISE COMPANIES. 
 
 A Merchandise Company is au association of two or more persons who join 
 together for the sale of merchandise through a consignee who is also a partner in the 
 transaction. 
 
 Wlien the consignee belongs to two or more such companies, he designates each by 
 some title that will distinguish it from the others. 
 
 The Jirfit company formed may be called Mdse. Co. A., the second Mdhe. Co. B. 
 
 The accounts of Merchmidist' Companies are kept in different ways ; all, however, 
 ghow the Hame final result. 
 
 Two methods will now be shown ; — 
 
 First Method, — By the ^>"*7me<Ao(Z the consignee (fciiV-s- the Mdse, Co. fm- the 
 Invoice price and for the charges that he jtays on the goods. If there are two partners — 
 the consignor and himself — he gives the consignor credit for the full Invoice ; if there 
 are three partners, he credits the consignor for two-thirds of the Invoice and the third 
 partner for one third. In closing the Mdse. Co. each partner is credited for his share 
 of the gain, or debited for his share of the loss. 
 
 This method of opening and closing Merchandise Companies is now illustrated by 
 the following transactions : — 
 
 Arthabaskaville, P.Q., AufiusT 1, 1894. 
 
 Received from John Brown, Montrkal, to be sold 
 on his and our joint 7„ each J, 500 bbls. Flour, 
 invoiced @ $8.00 
 
 Paid freight on same in cosh 
 
 2 
 
 Sold Jno. Smith for cash 
 
 100 bbls. Flour, Mdse. Co. A. @ S9.00 
 
 Sold John Mason on '/„ 
 
 125 bbls. Flour, Mdse. Co. A. @ $9.75 
 
 Sold Geo. Davis on % 
 
 150 bbls. Flour, Mdse. Co. A. @ $9.25 
 
 $4000 
 125 
 
 00' 
 
 00 $4125 
 
 900 
 
 1218 
 
 1387 
 
 00 
 
 00- 
 
 76 
 
 50 
 
 Ail 
 
III 
 
 162 
 Arthabaskaville, P.Q., August 10, 1894. 
 
 Sold Wm. Baker 
 
 125 bbk Flour, Mdse. Co. A. @ $10.00 
 
 Closed Mdse. Co. A. and rendered Jno. Brown an 
 
 Account Sales. 
 Our charges for Storage, 
 
 " Commission @ 3 p. c. on sales 
 
 " Guaranty @ 3 p. e. on credit sales 
 
 " Jno. Brown's J net gain 
 
 " Our J net gain 
 
 
 i 10 
 142 
 115 
 
 181 
 181 
 
 00 
 69 
 69 
 43 
 44 
 
 81250 00 
 
 631 'J5 
 
 JOURNAL, DAY BOOK.— First Method. 
 
 
 August Ist, 1894. 
 
 Mdse. Co. A.. Dr. 
 
 To Sundries 
 
 To Jolin Brown, 
 " Cash, 
 
 His and our h Invoice 
 Paid freijiht 
 
 2 
 
 Cash Dr. Sold John Smith 
 
 To Mdse. Co. A. 100 bbls. Flour @ 89.00 
 
 John .Mason Dr. Sold him on "/^. @ 30 days 
 To Mdse. Co. A. 125 bbls. FJour @ $9.75 
 
 Geo, Davis Dr. Sold him on "/,. at 30 days 
 To Mdse. Co. A. 150 bbls. Flour (m $9.25 
 
 — 10 
 
 AYm. Baker Dr. Sold him on "/,. @ 10 days 
 To Mdse. Co. A. 125 bbls. Flour (cil $10.00 
 
 84125 001 
 
 Mdse. Co. A. Dr. To Sundries 
 
 To Storage, Our charge for keeping the goods 
 
 " Commission, " " .selling " " 
 
 " Guaranty, For responsibility assumed on 
 credit sales 
 
 " John Brown, His ^ net gain 
 
 " Loss and Gain, Our i net gain 
 
 900 00 
 
 1218751 
 
 1387 50 
 
 1250 001 
 
 84000 
 125 
 
 900 
 
 1218 
 
 6:.l 
 
 25 
 
 00 
 00 
 
 00 
 
 75 
 
 1387150 
 
 1250 00 
 
 10 
 
 00 
 
 142169 
 
 115 69 
 18143 
 18144 
 
163 
 Arthabaskaville, August 10, 1894. 
 
 If there were three partners in Mdsc. Co. A., the 
 opening and closing entries of the account would be : — 
 Mdse. Co. a. Dr. To Sundries 
 
 To John Brown, His and our § Invoice 
 
 " Geo. Jones (third partner), His J Invoice 
 
 " Cash, Paid freight 
 — 10 
 
 Mdse. Co. A. Dr. 
 
 To Storage, 
 " Coninjission, 
 " Guaranty, 
 " John Brown, 
 " Geo. Jones, 
 " Loss and Gain, 
 
 Closed Co, A. and rendered 
 Account Sales 
 
 His J 
 
 (( It 
 
 Our " 
 
 net gain 
 
 $4125 
 
 631 
 
 00 
 
 25 
 
 $2666 
 
 1333 
 
 125 
 
 10 
 142 
 
 67 
 33 
 00 
 
 00 
 69 
 
 11569 
 120 96 
 120 95 
 120 96 
 
 The charges 
 
 To FIND THE GAIN : — From the total sales subtract the total charges 
 include Invoice, Freight, Storage, Commission, Guaranty. 
 
 To FIND EACH 1'AUTNEr's GAIN : — Divide the net gain hj the mtmbcr of partners 
 in the compa7ii/. 
 
 Let us now suppose that the Flour of Mdse. Co. A. was invoiced @ $10.00 in.stead 
 of $8.00 per bbl., and that it was sold for the amount already recorded, lu this case 
 there would be a loss of 8637.13. 
 
 If there are three partners, the opening entry of the account will be : — 
 
 
 
 Mdse. Co. A. Dr. 
 
 To Sundries 
 
 5125 
 
 1 
 00' 
 
 
 
 
 'i'o John Blown, 
 
 His and our ^ Invoice 
 
 
 
 3333 34 
 
 
 
 '' Geo. Jones, 
 
 His^ Invoice 
 
 
 
 16flG 
 
 66 
 
 
 
 " Cash, 
 
 Paid iVeiglit 
 
 
 
 125j 
 
 00 
 
 
 
 The Closing Entry will bo :— 
 
 
 
 
 
 
 
 / Mdse. C' a. D> 
 
 To Stora. 
 
 To Sundries 
 
 268 
 
 38 
 
 
 
 
 
 
 
 
 10 
 
 00 
 
 
 
 " Commiiision 
 
 
 
 
 142 
 
 69 
 
 
 
 " Guaranty 
 Sundries Dr. 
 
 
 
 
 115 
 
 637 
 
 09 
 
 
 To Mdse. Co. A. To close account 
 
 13 
 
 
 
 John Brown, 
 
 His J loss 
 
 212 
 
 37 
 
 
 
 
 
 Geo. Jonos, 
 
 (1 (< 
 
 212 
 
 38 
 
 
 
 
 
 \ Los.s and Gain, 
 
 Our J " 
 Or 
 
 212 
 
 38 
 
 
 
 
 
 SONDRIES Dr. 
 
 To Sundries. 
 
 
 
 
 
 
 
 John Brown, 
 
 His J net loss 
 
 212 
 
 37 
 
 
 
 
 
 Geo. Jones, 
 
 (1 (i (( 
 
 212 
 
 38 
 
 
 
 
 
 Loss and Gain, 
 
 Our J «' 
 
 212 
 
 38 
 
 
 
 
 
 To Storage, 
 
 
 
 
 10 
 
 00 
 
 
 
 " Commission, 
 
 
 
 
 142 
 
 69 
 
 
 
 " Guaranty, 
 
 
 
 
 116 
 
 69 
 
 
 
 " Mdse. Co. A., 
 
 To close account 
 
 
 
 368 
 
 75 
 
 ^'\M^- 
 
 !.} 
 
 Willi 
 
;H 
 
 : f 
 
 
 104 
 
 To close a Merchandise Company when there has been a loss, debit the company for 
 our additional charges, and credit it for the entire loss. 
 
 OE 
 
 Instead of debiting and crediting the company, we may credit it for the difference 
 between the entire loss and our additional charges. 
 
 may 
 
 sion. 
 
 It ' 'I 
 
 Second Method. — By the second method the consignee debits the Mdse. Co. fur 
 his share of the Invoice and for the charges he pays on the goods. He credits the 
 company for the sales. In closing the accounts of the Company, he debits it to the ad- 
 ditional charges, to the consignor for his share of the net proceeds, to the third p>avtner 
 (ifany'^for his share of the net proceeds, and to Loss and Gain, if there has been a 
 gain, for his share of the gain. 
 
 To illustrate this method we will make use of the transactions of the preceding 
 example : — 
 
 Opening Entry. 
 
 Mdse. Co. A. Dr. To Sundries 
 
 To John Brown, For our share of Invoice 
 " Cash, Paid freight 
 
 Closing Entry when there has been a gain. 
 
 Mdse. Co. A. Dr. To Sundries 
 
 To Storage, 
 
 " Commission, 
 
 " Guaranty, 
 
 " John Brown, His J net proceeds 
 
 " Loss and Gain, Our J gain 
 
 Closing Entry when there has been a loss. 
 
 Mdse. Co. A. Dr. To Sundries 
 
 To Storage 
 " Commission 
 " Guaranty 
 " Jolm Brown ^ Invoice less J loss 
 
 Loss and Gain Dr. 
 , To Mdse. Co. A. 
 
 Sundries Dr, 
 
 Mdse. Co. A. 
 
 Loss & Gain, 
 
 To Storage, 
 " Commission, 
 " Guaranty, 
 " John Brown, 
 
 To close account 
 OR 
 
 To Sundries. 
 
 To close account 
 Our ^ net loss 
 
 His net proceeds 
 
 $2125 
 
 2631 
 
 00 
 
 25 
 
 2449 
 
 81 
 
 $2000 
 125 
 
 10 
 
 142 
 
 115 
 
 2181 
 
 181 
 
 00 
 00 
 
 00 
 69 
 69 
 43 
 44 
 
 318 5S 
 
 2131 25 
 318 56 
 
 10 
 
 142 
 
 115 
 
 2181 
 
 00 
 69 
 69 
 43 
 
 318 
 
 56 
 
 10 
 142 
 116 
 
 2181 
 
 00 
 69 
 69 
 43 
 
105 
 
 Instead oi debiting Mdse. Co. A. for $2449.81, and crediting it for $318.56, we 
 may debit it for the difference of these amounts, as shown above. 
 
 To Find the Proceeds: — Add together the charges for freight, storage, commis- 
 sion, guaranty, etc., and subtract the amount from the total sales. 
 
 To Find Each Partner's Net Proceeds -.—Divide thejrroceeds hy the number 
 of partners. 
 
 To Find tour Gain : — Subtract your share of the Invoice from your net proceeds. 
 
 To Find your Loss : — Subtract your net proceeds from your share of the Invoice- 
 
 We have now seen how the consigaee keeps the Accounts of Merchandise Com- 
 panies ; it remains for us to examine tlie Accounts of the Consignor. 
 Here also wc will find different methods. 
 
 First Method. — By the first method the consignor debits the consignee for the 
 entire cost of the goods shipped if tliecc are two partners ; if tiiere are three partners, the 
 consignee is debited for two thirds of the entire cost, and the third partner for one third. 
 
 On receiving an Account Sales, if there has been a gain, he debits the consitince for 
 his share of the gain ; if tliere has been a loss, the consignee is credited by '• Loss & Gain." 
 
 This method will be understood by the following transaction. 
 
 Arthabaskaville, August 1, 1894. 
 
 John Brown Dr. 
 
 To Mdse. 
 " Cash, 
 
 To Sundries 
 
 Shipped him to be sold on 
 
 our joint "/„ each J. 
 600 bbls. Flour @ $6.00 
 
 Paid freight 
 
 15 
 
 John Brown Dr. 
 
 To Loss & Gain 
 
 Ilec'd. from him an Account 
 Sales of the Mdse. shipped 
 him on the 1st inst. Our 
 J net gain is $275.00. 
 
 If we suppose that we lost $275.00 instead of gain- 
 ing that amount, the Journal would read : — 
 
 Loss & Gain Dr. 
 To John Brown 
 
 $3750 
 
 275 00 
 
 00 
 
 $3600 
 150 
 
 275 
 
 00 
 00 
 
 275 00 
 
 OOii 
 
 275 
 
 00 
 
li 
 
 
 166 
 
 Second Method.— By the second method, the consignor debits the consignee for 
 his share of the entire cost, the third partner for his share, and Shipment Co. for his own 
 share. When an Account Sales is received, ho debits the consignee to Shipment Co. for 
 his share of the net proceeds. 
 
 Of course, if cash is remitted with the Account Sales, cash most be debited and not 
 the consignee. 
 
 According to this method, the Journal entry of the shipment of the 600 bbls. of 
 Flour would be : — 
 
 
 
 Sundries l>r. 
 
 To Sundries 
 
 
 
 
 
 
 
 John Brown, 
 
 Shipment Co. 1, 
 
 To Mdse. 
 " Cash 
 
 For his J entire cost, J Invoice and 
 
 J freight 
 For our J entire cost, J Invoice and 
 
 J freight 
 
 81875 
 1875 
 
 00 
 00 
 
 $3600 
 150 
 
 00 
 00 
 
 
 
 If in the Account Sales your net proceeds arc said 
 to be $2100, the Journal entry will be :— 
 
 
 
 
 
 
 
 John Brown Dr. 
 
 If we suppose a 
 entry will be : — 
 
 • 
 To Shipment Co. 1 
 third partner, G. Jones, the Journal 
 
 2100 
 
 00 
 
 2100 
 
 00 
 
 
 
 Sundries Br. 
 
 To Sundries 
 
 
 
 
 
 
 
 John Brown, 
 Geo. Jones, 
 Shipment Co. 1 
 To Mdse. 
 " Cash 
 
 For his J 
 
 « « 
 
 " our J 
 
 1250 
 1250 
 1250 
 
 00 
 00 
 00 
 
 3600 
 150 
 
 00 
 00 
 
 INSTRUCTIONS FOR THE SIXTH SET. 
 
 The Journal Day Book will be employed in this Set. 
 
 The Journal Day Book is a form of Journal, combining with it the essential facts 
 generally given in the Day Book, thus making one book answer the purpose of both a 
 Day Book and Journal. 
 
 CASH BOOK. 
 
 The Cash Book is also introduced in this Set. The explanations given about the 
 Cash Account will apply also to the Cash Book. 
 
 Cash is debited when it is received, and credited when it is paid out, and the 
 difference between the two sides must show the exact amount of cash on hand. It is 
 vnnecessary to say that the Dr. side of cash account must be greater than the Cr. side ; 
 you cannot pay out more than you receive. 
 
167 
 
 00 
 1 00 
 
 Our Gash Book will be supplementary to the Journal. All transactions involving 
 cash receipts or diBbursements must be entered in the Cash Book ; all otb transactions 
 are entered in the Journal. 
 
 In this Set, no Bank Account will be kept in the Ledger. When you deposit cash, 
 mark the amount in your Cheek Book ; when you pay an account per check, enter the 
 amount on the creditor side of your Cash Book, and in your Check Book deduct it from 
 the amount you had on deposit before making the payment. 
 
 It is not necessary that the Journal entries of this Set be explained to you. If you 
 have carefully studied the explaautioos given in the preceding sets, you will have no 
 difficulty in journalizing the transactions for August and September. 
 
 The Mbrohandise Companies and Shipment Companies of August arc to bo 
 treated by the First Method ; those of September by the Second Method. 
 
 Set VI. 
 
 MEMORANDA. 
 
 August 1. — College Student and J. W. Smith begin business this day with th 
 following 
 
 Kesources and Liabilities. 
 
 College Student invests Cash $8000.00 ; Merchandise, 86000.00 ; J. Black owes 
 him on V„, $2500.00. (") College Student owes a note in favor of Porter & Co., dated 
 July 1, @ 2 mos,, and endorsed by Geo. Jacobs, $1500.00. (") J. W. Smith invests 
 Cash $5000.00 ; Store No. 50 Court St., $7000.00 ; Merchandise, $5000.00 ; a note 
 against H. Minor, dated July 3, @ 4 mos., endorsed by J. H. Blair, $500.00 ; J. W. 
 Smith owes Wm. Grant on V„, $3500.00. 2. Deposited in College Bank, $5000.00. 3. 
 
 Sold S. B. Benton, 20 bbls. Beef @ $12.00 ; 5 bbls. Mess Pork @ $15.00 ; 
 
 7 bbls. Madeira Wine, 308 gallons @ $2.00 ; Received in part payment his order 
 
 on Wm. Barker for $315.00 ; casli for the balance . 4. Received from J. B. Carter, 
 
 Somerset, to be sold on his "/„ and risk, 400 bbls. Beef; 200 bbls. Mess Pork. Paid 
 freight per check, $150.00. (") Sold Wm. Robinson on »/„., (a} 60 days, 150 bbls. Beef 
 
 (Carter's Consig't.), @ $15.00 ; 125 bbls. Flour, from store, @ $6.50 5. 
 
 Received from F. Powell, St. Thomas, to be sold on his and our joint "Z^, each J, 300(^ 
 bushels Wheat, invoiced at 75c. ; 1500 bushels Oats @ 48c. Paid freight on same in 
 cash, $75.00 (Mdse. Co. A.). (") Sold J. Hubert for cash, 200 bbls. Mess Pork (Carter's 
 
 Consig't.) @ $14.00 . G. Drew a draft @ 10 days ou J. Black for $1800, and 
 
 remitted it to Wm. Grant on "/„. (") Prepaid Student's note, favor of Porter & Co. , 
 
 less discount for unexpired time. Face of note — ^ ; discount allowed us for day.s 
 
 ; gave check on College Bank for the proceeds . 7. Sold Wui. Robinson 
 
 on -/„, @ 60 days, 250 bbls. Beef (Carter's Cons't.), (^ $14.75 . (") Closed J. B. 
 
 Carter's consignment and rendered him an "/„ sales. Our charges for Storage, $15.00 ; 
 commission @ 5 '7„ on sales ; guaranty on credit sales . J. B. Carter's net pro- 
 ceeds du« by equation . (Make the arxount sales, and find by r,q nation when the 
 
 proceeds are due.) 9. Sold J. Black, lor cash, 1000 bush. Wheat (Mdse. Co. A.) @ 84c. 
 
 ill 
 
 ■i-H 
 
 .-• 
 
I 
 
 HI 
 
 i I'l 
 
 if 
 
 168 
 
 m 
 
 J 750 bush. Oats (Co. A.) @ 58o. ; 200 bbls. Flour, from store, @ $6.75 
 
 . 10. Sliipped per G. T. R.R. and consigned to C. Atmore, St. Lin, to bo sold on 
 
 our joint V„ and risk, each J, 300 bbls. Flour from store @ $6 . 00 ; 200 bbls. Sugar, 
 bought of L. Pepin on our note @ 90 days @ 811 .00. Paid freight in cash $150.00. 
 (") Received from J. B. Johnson & Co., Montreal, to be sold on our joint •/„ and risk, 
 each J, 200 bbls. Cornmeal @ $5.00 ; 300 bbls. Apples @ $3 . 75. Paid freight on same 
 
 in cash, $125.25. 11. Sold G. W. Blair, 1000 bushels Wheat (Co. A.) @ 90c. ; 
 
 750 bushels Oats (Co. A.) @ 58o. Rec'd. in payment. VVm. Grant's order on us for 
 
 $755.00; cash to balance . 12. H. Minor has this day prepaid the note held against 
 
 him by J. W. Smith, less discount allowed him for unexpired time. Face of note . 
 
 Discount iillowed him for days ; received cash for the proceeds . 14. Sold J. 
 
 Goodrich & Co., for cash, lOOO hush. Wheat (Co. A.) @ 90c. . ("; Closed Md*e. 
 
 Co. A., and rendered F. Powell an Account Sales. Our charge for storage, $15.00 ; our 
 
 commission on sales (a) 5 "/'o . F. Powell's ^ net gain ; our J net gain . 15. 
 
 Remitted F. Powell cash in full of "/„ . (•') Received an Account Sales, fromC. 
 
 Atmore, St. Lin, of the goods shipped him to be sold on our joint "/„. Our J net gain is 
 $225.00. 16. Sold John Mason 200 bbls. Cornmeal (Co. B.) (n) $6.00 ; 125 bbls. 
 Apples (Co. B.) @ $3.50; 75 bbls. Pork, from store, (n) $13.00. Received in payment 
 Wm. Grant's order on us for $!345 ; cash, $800.00 ; his note @ 5 days for the balance 
 
 . (") Accepted J. B. Carter's draft on us (a), 15 days, favor R. Howe & Co., 
 
 $1500.00. 17. Sold John Green on "/„ @ 10 days, 75 bbls. Apples (Co. B.) @ $3.75. 
 18. Prepaid our note of the 10th, favor L. Pepin, less discount for unexpired time. Face 
 
 of note ; di.'^count allowed us for days . Paid the proceeds in cash . 
 
 (") Received cash of C. Atmore in full of "Z^. . 19. Sold Wm. Robinson on "/„ @ 
 
 10 days, 100 bbls. Apples (Co. B.) @ $3.75. (") Closed Mdso. Co. B. and rendered J. B. 
 Johnson & Co. an Account Sales. Our charge for storage, $15.00 ; commission on sales 
 
 @ 5 "/o . Guaranty on credit sales @ 5 V„ ; J, B. Johnson & Co.'s J net loss 
 
 ; our ^ net loss . 20. Sold Reynolds & Co., merchandise for $524.50 ; received 
 
 in payment a note @ 90 days, made in their favor by Ely & Co., $375.00 ; cash for the 
 
 balance . 21. Sold John Green on "/,, 50 bbls. Mess Pork @ $18.00 . 22. 
 
 Received of Homer & Co , St. John, to be sold on joint V„ of themselves, W. LeBlanc, 
 and ourselves, each 1. (Co. C), 500 bbls. Sugar (^ $9.00 ; 225 bbls. Flour @ 
 
 $4.75 
 
 Paid freight on same in cash, $200.00. 23. Shipped J. Fallstaff & Co., 
 
 
 Sarnia, to be sold on joint "/„ of themselves, C. Jones, and ourselves, each J, 2000 bush. 
 
 Potatoes @ 40c. ; 300 bush. Beans @ $1.50 ; 400 bales Hay @ $2.25 . Puid 
 
 freight in cash, $40.00. 24. Sold Wm. Grant on V„ @ 60 days, 500 bbls. Sugar (Co. C.) 
 
 @ $10.50 . (") Received cash of John Mason for ills note of the 16th . 26. 
 
 Sold W. Boswcll, for cash, 225 bbls. Flour (Co. C.) (^ $6.00 (") Closed Mdse. 
 
 Co. C. and rendered Homer & Co. and W. LeBlanc an Account Sales, Our charge for 
 
 storage, $10.00 ; commission @ 5 "/„ on sales ; Homer & Co.'s ^ net gain 
 
 W. LeBlanc's J net gain ; our J net gain . 27. Received cash of John Grecu 
 
 on Vo $281.25. (") Accepted J. B. Carter's draft on us @ 15 days sight, favor W. 
 L. Dupuis, $3560.00. 29. Received cash of W. Robinson on "/„, $375.00. 31. 
 Received an Account Sales from J. Fall8ta£f& Co., Sarnia, of the goods shipped them 
 on the 23rd to be sold on "/„ of themselves, C. Jones, and ourselves. Our J net loss 
 $178.65. (") Paid sundry expenses in cash, $245.00. 
 
 Lewis, R 
 
100 
 SEPTEMBER. 
 
 1. Received from J. W. Pepper, Staastead, to be sold on "/„ of himself, Goo. Woods 
 and ourselves, each ;'„ .?600 bushels Wheat @ 80o. — . ; paid freight per check, 860.00 
 (Co. D.). 2. Drew a siglit draft on Wm. Grant, and remitted it to J. B. Carter in full 
 
 of/ . 3. Sold John Mason for cash, 3600 bushels Wheat (Co. D.) (ni $1.10 . 
 
 (") Closed Mdse. Co. D., and rendered J. W. Pepper and Geo. Woods an Account Sales. 
 Our charge for storage, .SIO.OO ; commission @ 5 "/„ . J. W. Pepper's net pro- 
 ceeds ; Geo. Woods' net proceeds ; our J net gain . 6- Sh.ipperl par 
 
 G. T. R.R. and consigned to Joseph Ht^bort, Roxton, to bo sold on "/„ of hini'-elf, F. 
 Powell and ourselves, each i, 50 hhds. Molasses, 3150 gallons @ 32c., bought of Juo. Snow 
 
 for cash ; 150 bbls. Pork Oi>, 813.00, bouglit ofC. Atmore on our notcC''^ 90 days; 
 
 125 bbls. Sugar, from store, @ .$10.50 ; paid freight per check, 860.00. 7. Received 
 
 cash of J. Black, in full of "/, . 9. Sold J. B. Johnson on V„, 75 bbls. Sugar @ 
 
 812.00 . (") Accepted Homer & Co.'s draft on us @ 60 days siglit, favor Jno. B, 
 
 Eeid & Co., 83876.25. 10. Reynolds & Co. have this day prepaid wlicir note of August 
 
 20, loss discount allowed them. Face of note ; discount allowed them for days 
 
 ; received casii for the balance . 1 1 . Received of J. B. Carter, to be sold 
 
 on "/, of himself, Wm. Grant and ourselves, each ], 400 bales Hay @ 82.50; 500 sacks 
 Corn @ 81.40 ; 500 sacks Bran @ 81.15 ; paid freight .in cash, 840.00 (Co. E.). 13. 
 Prepaid our acceptance of the 9tii inst., favor of J. B. Reid & Co., less discount for 
 
 unexpired time. Face of acceptance ; discount allowed us for days ; 
 
 paid the proceeds in cash. 14. Sold John Green on V„, 500 sacks Corn (Co. E.) Qh. 81 .45 
 
 . (") Rec'd. cash of Wm. Barker in full . 15. Paid our acceptance of August 
 
 27, favor W. L. Dupuis . (") Sold W. Rose for cash, 400 bales Hay (Co. E.) @ 
 
 §2.75 It). Received an '/,. sales from J. H(5bert, Roxton, of the goods shipped him 
 
 on the 5th inst. Gurnet proceeds are 81650.00. 17. Received cash of Juo. Green 
 on V^, 8500.00. (") Shipped per G. T. R.R., and consigned to Z. Lewis, Richmond, to 
 bo sold on */,. of himself, W. Mauti and ourselves, each J, 140 bbls. Beef (a) 815.00, bought 
 
 of A. Royal for cash ; 300 bbls. Flour @ 84.25, bought per check of Anderson & 
 
 Co. ; 200 bbls. Meal @ 83.95, bought of W. Robinson on '7^. ; paid freight in 
 
 cash, 874.00. (") Received cash of \V. Mann for his J of invoice of goods shipped to Z. 
 
 Lewis, Ricliniond . 19. Sold Wm. Robinson on "/^, @ 5 days, 500 sacks Bran 
 
 (Co. E.) (o) 81.45 . (") Closed Co. E. and rendered J. B. Carter and Wm. Grant 
 
 an Account Sales. Our charge for storage, 815.00 ■ ; commission on .sales @ 5"/^ 
 ; J. B. Carter's net proceeds ; W. Grant's net proceeds — 
 
 our 1 net train- 
 
 21. Received cash of J. Falstaff &,Co. in full of"/„ 
 
 drnft on us @ 90 days, favor A. Royal, for 82020.00 
 
 Flour @ 85.00. Received casli, less auctioneer's commission of 5 "/„ 
 
 23. Accepted W. LcBlanc's 
 24. Sold at auction 125 bbls. 
 -. (") Received 
 
 cash of the following persons in full of "/^ : Wm. Grant, W, Robinson, Jno. Green, C. Jones, 
 
 J. Hebert . 27. Paid cash to the following persons in full of "/„ : J. B. Carter, J. W. 
 
 Pepper, Geo. Woods . 28. Paid our acceptance of August 16th, due Sept. 3, favor 
 
 Howe & Co., with interest for overduvi time 25 days . (") Received an Account 
 
 Sales from Z. Lewis, Richmond, of the goods shipped him on the 17th inst. ; our net pro- 
 
 ceeds, 81300.00. 29- Received cash of Z- Lewis in full of "/„ 
 
 (") Sold at auction 
 
 for cash the balance of mdse. on hand, $825-00. 30. Sold our store to Webster & Mason 
 for cash, $7950.00. (") Paid clerk hire, rent, etc-, in cash, $275.00. 
 
 M 
 
 W^ 
 
iii 
 
 Sit 
 
 170 
 
 JOURNAL DAY BOOK. 
 
 ARTHABA8KAV1M.K), AugUSt I, 1894. 
 
 College Student and J. W. Smith bejgin business tliis day with 
 the following Resources and Liabilities: 
 
 Mdse. 
 
 J. Black, 
 
 To College Student, 
 
 Dr. Investment, 
 
 Amount due Student on auct., 
 
 College Student 
 To Bills Payable, 
 
 Dr. A note n»ade by him favor 
 Porter & Co., at 2 months, 
 dated July 1, 
 
 Real Estate 
 
 Mdse., 
 
 Bills Receivable, 
 
 To J. W.Smith 
 
 Dr. 
 
 Store No. 50 Court St., 
 
 Investment, 
 
 A note against H. Minor, dat 
 ed July .3, at 4 mos., en- 
 dorsed by J. H. Blair, 
 
 J. W. Smith 
 To Wm. Grant, 
 
 Dr. 
 
 Due him on account, 
 
 Wm. Barker 
 To Mdse., 
 
 Dr. 
 
 16000 
 2500 
 
 1500 
 
 7000 
 6000 
 1500 
 
 00 
 
 Sold S. B. Benton Mdse. for 
 
 $931.00, 
 Rec'd- in pavment his order on 
 
 W.B. for $315. Cash for the 
 
 Balance. (See C.B.) 
 
 Wm. Robinson Dr. Sold him 150 bbls. Beef (J. B 
 
 C'h Con.s't.) at $15, 
 To J. B. Carter's Consignment, 125 bbls. Flour from store, at 
 
 $6.50, 
 " Mdse., 
 
 Md.se. Co. A., 
 
 To F. Powell, 
 
 3500 
 
 315 
 
 00 
 
 00 
 
 $8500 
 
 1500 
 
 no 
 
 00 
 
 3062 50 
 
 Dr. Received from F. Powell, St. 
 Thomas, to be sold on his 
 and our joint acct., each ^, 
 .3000 bushels Wheat at 75c , 
 $2250 
 1500 bus. Uats at 48c., 720 
 For his and our share of In- 
 voice, 
 
 2970 
 
 13,500 
 
 .3500 
 
 315 
 
 00 
 
 00 
 
 00 
 
 00 
 
 2250 GO 
 812,50 
 
 2970 
 
 00 
 
171 
 
 Artuabaskaville, August 6, 1894. 
 
 Wm. Grant 
 To J. Black, 
 
 Wm. Robinson 
 To Carter's Cons't., 
 
 J. B. Carter's Cons't. 
 
 To Storage, 
 •' Commission, 
 " Guaranty, 
 " J. B. Carter, 
 
 Chns. Atmore 
 To Mdse., 
 
 " Bills Payable, 
 
 Dr, 
 
 Drew a draft at 10 days on J. 
 Black, and remitted it to 
 Win, Grant on acct., 
 
 Dr. 
 
 Dr. 
 
 Sold him at 60 days, 260 bbls. 
 Beef at $14.75 from Carter's 
 Cons't., 
 
 Closed Consignment and sent 
 Account Sales, 
 
 6% of Sales, $8737.50, 
 
 5 % of credit sales, $5937.60, 
 
 His net proceeds due Sept. 2, 
 
 Dr. 
 
 Shipped per G.T.R.R., and 
 consigned to him to be sold 
 on our joint acct., each i, 
 
 300 bbls. Flour from store, at 
 $6.00, 
 
 200 bbls. Sugar at $11, bought 
 of L. Pepin on our note at 
 90 days. 
 
 Mdse. Co. B., 
 
 To J. B. Johnson & Co., 
 
 Dr. 
 
 Received from J. B. Johnson 
 
 & Co., Montreal, to be sold 
 
 on our joint account, each }, 
 
 200 bbls. Cornmeal at $6.00, 
 
 $1000 
 
 300 bbls. Apples at $3.76,$1125 
 
 1800 
 
 3687 
 
 8687 
 
 4000 
 
 2126 
 
 00 
 
 60 
 
 50 
 
 00 
 
 00 
 
 1800 
 
 3687 
 
 00 
 
 60 
 
 15 00 
 
 436 88 
 
 296,88 
 
 7838 74 
 
 1800 
 
 00 
 
 2200 00 
 
 2125 
 
 00 
 
 Continue to write in this form the transactions of August and September. Remem- 
 ber that all transactions showing cash receipts or disbursements must be entered in the 
 Cash Book. When all the transactions are entered, you may post from the different 
 books. However, if you wish to have tho dates in their proper order, it will be necessary 
 to post each transaction as it occurs. 
 
 ■m 
 
m 
 
 172 
 
 TRIAL BALANCE FOR AUGUST. 
 
 Itif 
 
 College Stiuleiit, 
 
 Ur. Amounts. Cu. 
 
 Dii. D1FFKRKNOE8. Cn. 
 
 Inventory. 
 
 1600 
 
 00 
 
 16,500 
 
 00 
 
 
 
 15,000 
 
 00 
 
 
 
 J. W. Smith, 
 
 3500 
 
 00 
 
 18,500 
 
 oo' 
 
 
 
 15,000 
 
 00 
 
 
 
 Ca.«li, 
 
 30,218 
 
 04 
 
 7764 
 
 11 
 
 22,453 
 
 93 
 
 
 
 
 
 J. Ulaok, 
 
 2600 
 
 00 
 
 1800 
 
 00 
 
 700 
 
 00 
 
 
 
 
 
 Mercliamlifle, 
 
 11,000 
 
 00 
 
 9443 
 
 00 
 
 1557 
 
 00 
 
 
 
 3500 
 
 00 i 
 
 Bills Payable, 
 
 3700 
 
 00 
 
 8760 
 
 00 
 
 
 
 5060 
 
 00 
 
 
 
 Real Estate, 
 
 7000 
 
 00 
 
 
 
 7000 
 
 00 
 
 
 
 7000 
 
 00 
 
 Bills Receivable, 
 
 2742 
 
 50 
 
 2367 
 
 50 
 
 376 
 
 00 
 
 
 
 
 1 
 1 
 
 Win. Grant, 
 
 8750 
 
 00 
 
 3500 
 
 00! 
 
 5250 
 
 00 
 
 
 
 
 
 W. Barker, 
 
 316 
 
 00 
 
 
 i 
 
 315 
 
 00 
 
 
 
 
 
 Carter's Consign't., 
 
 8737 
 
 50 
 
 8737 
 
 60 
 
 
 
 
 
 
 
 Wm. Robinson, 
 
 7125 
 
 00 
 
 375 
 
 00 
 
 6750 
 
 00 
 
 
 
 
 
 Mtlse. Co, A., 
 
 3525 
 
 00 
 
 3525 
 
 00 
 
 
 
 
 
 
 
 J. B. Carter, 
 
 6060 
 
 00 
 
 7838 
 
 74 
 
 
 
 2778 
 
 74 
 
 
 
 Storage, 
 
 
 
 65 
 
 00 
 
 
 
 65 
 
 00 
 
 
 i 
 
 Coniniisdion and Guaranty, 
 
 
 
 1387 
 
 76 
 
 
 
 1387 
 
 76 
 
 
 1 
 
 Mdse. Co. B,, 
 
 2412 
 
 75 
 
 2412 
 
 75 
 
 
 
 
 
 
 
 F. Fowell, 
 
 3116 
 
 75 
 
 3116 
 
 75 
 
 
 
 
 
 
 
 C. Atniore, 
 
 4375 
 
 00 
 
 4375 
 
 00 
 
 
 
 
 
 
 
 J. B. Johnson, 
 
 59 
 
 50 
 
 2125 
 
 00 
 
 
 
 2065 
 
 50 
 
 
 
 Interest ami Discount, 
 
 21 
 
 21 
 
 37 
 
 89 
 
 
 
 16 
 
 68 
 
 
 
 John Green, 
 
 1181 
 
 25 
 
 281 
 
 25 
 
 900 
 
 00 
 
 
 
 
 
 Mdse. Co. C. 
 
 6600 
 
 00 
 
 6600 
 
 00 
 
 
 
 
 
 
 
 Homer «k Co., 
 
 
 
 3876 
 
 25 
 
 
 
 3876 
 
 25 
 
 
 
 W. LeBlanc, 
 
 
 
 2020 
 
 00 
 
 
 
 2020 
 
 00 
 
 
 
 J. Falstaff & Co., 
 
 1460 
 
 00 
 
 178 
 
 65 
 
 1281 
 
 35 
 
 
 
 
 
 C. Jones, 
 
 730 
 
 00 
 
 
 
 730 
 
 00 
 
 
 
 
 
 Loss and Gain, 
 
 483 
 
 15 
 
 535 
 
 50 
 
 
 28 
 
 52 
 
 35 'i 
 
 II 
 
 i 
 
 i 
 
 116112 
 
 65 
 
 116112165 
 
 47,312 
 
 47,.S12 
 
 28 
 
 i 
 
17:i 
 
 TRIAL BALANCE FOR SEPTEMBER. 
 
 Colleije Stiulenl. 
 
 J. W. Sinitli, 
 
 J. VV. Pepper, 
 
 Geo. Woods, 
 
 Mdse. Co. D., 
 
 Wiu. Grant, 
 
 J. B. Carter, 
 
 Cominiswion, 
 
 Storage, 
 
 F. Powell, 
 
 J. Hebert, 
 
 Shipnieot to Roxton, 
 
 Bills Payuble, 
 
 Meicliandiee, 
 
 Cash, 
 
 I iterertt and Discount, 
 
 Mdse. Cc. E., 
 
 Z. Lewis, 
 
 Shipment to Richmond, 
 
 W. Mann, 
 
 J. Black, 
 
 Real Estate, 
 
 Bills Receivable, 
 
 W. Barker, 
 
 W. Robinson, 
 
 J. B. Johnson, 
 
 John Green, 
 
 Homer & Co., 
 
 W. LeBlanc, 
 
 J. Fal8tBff& Co., 
 
 C. Jones, 
 
 Loss and Gain, 
 
 Db. Amounts. Ck. 
 
 2190 
 12.30 
 39G0 
 5250 
 aH2t: 
 
 07 
 
 00 
 
 00 
 
 16,727 
 
 lti,727 
 
 21 DO 
 
 1230 
 
 3960 
 
 6250 
 
 382(; 
 
 326 
 
 26 
 
 1443 
 3093 
 1443 
 8930 
 3500 
 57,491 
 10 
 2550 
 2713 
 1413 
 1413 
 700 
 
 Dr. DiFKKRBKOlCS. Cr. 
 
 3093 
 1660 
 
 12,90(; 
 .3631 
 
 18,765 
 37 
 2550 
 2713 
 1.300 
 1413 
 
 700 
 
 700(1 
 
 00 
 
 7!t50 
 
 375 
 
 00 
 
 1 
 
 375 
 
 316 
 
 oo; 
 
 316 
 
 7475 
 
 00 
 
 7475 
 
 900 
 
 00 
 
 2065 
 
 1625 
 
 00 
 
 1625 
 
 3876 
 
 25 
 
 3876 
 
 2020 
 
 00 
 
 2020 
 
 1281 
 
 35 
 
 1281 
 
 7.30 
 
 00 
 
 730 
 
 275 
 
 00 
 
 301 
 
 127037 
 
 72 
 
 127037 
 
 00 
 
 00 
 
 1443 
 
 60 
 
 16,727 140 
 16,727 39 
 
 38.725163 
 
 113 
 
 00 
 
 40,282 
 
 03 
 
 326 60 
 25 00 
 
 206 50 
 
 3970 00 
 
 13125 
 
 26 99 
 
 950 
 
 00 
 
 1165 
 
 50 
 
 26 
 
 40,282 
 
 60 
 
 03 
 
 1^,' 
 
 k:^r: : 
 
" 
 
 Dr. 
 
 174 
 LOSS AND GAIN. 
 
 Sixth Set. Cr. 
 
 1894. 
 
 
 
 
 
 i 
 
 1894. 
 
 
 
 
 1 
 
 1 
 
 
 Aug. 
 
 19 
 
 To Mdse. Co. B., 
 
 
 59 
 
 50; 
 
 Aug. 
 
 14 
 
 By Mdse. Co. A., 
 
 
 146' 
 
 75 
 
 •( 
 
 31 
 
 " J. Fiilstaff& Co., 
 
 
 178 
 
 65 
 
 (C 
 
 15 
 
 " C. Atmore, 
 
 
 225 
 
 0(1 
 
 et 
 
 '1 
 
 " Cash, 
 
 
 245 
 
 00 
 
 (C 
 
 26 
 
 « ' Mdse. Co. C, 
 
 
 163; 
 
 75 
 
 n 
 
 i( 
 
 " J. W. Smith, 
 
 
 1727 
 
 39 
 
 (( 
 
 31 
 
 " Merchandise, 
 
 
 1943 
 
 0(1 
 
 11 
 
 (I 
 
 " C. Student, 
 
 
 1727 
 
 40 
 
 
 (f 
 
 " Storage, 
 
 " Guaranty & Com., 
 
 
 55 
 1387 
 
 GO 
 
 7(1 
 
 
 
 To Casli, 
 
 
 
 94 
 
 •( 
 
 (t 
 
 " Interest k Disc't., 
 By Mtlse. Co. D„ 
 
 
 1(1 
 .3937 
 
 i;> 
 
 
 3937 
 
 1)1 
 
 Sept. 
 
 30 
 
 275 
 
 00 
 
 Sept. 
 
 3 
 
 270 
 
 07 
 
 << 
 
 4[ 
 
 « Ship'ttoRicliin'd. 
 
 
 113 
 
 00 
 
 i< 
 
 19 
 
 l( 11 II TT 
 
 
 30 
 
 So 
 
 (1 
 
 (t 
 
 " J. W. Smith, 
 
 
 789 
 
 37 
 
 a 
 
 30 
 
 " Storage, 
 
 
 25 
 
 00 
 
 IC 
 
 a 
 
 « C. Student, 
 
 
 789 
 
 190( 
 
 37 
 
 74 
 
 11 
 <c 
 
 (i 
 (( 
 
 1 *' 
 
 " Commission, 
 
 " Ship't. to Roxton, 
 
 " Merchandise, 
 
 " Interest & Disc't., 
 
 " Real Estate, 
 
 
 325 
 
 200 
 
 131 
 
 20 
 
 950 
 
 1901 
 
 5(1 
 5(1 
 2."i 
 IK) 
 0(1 
 71 
 
 Dr. 
 
 BALANCE ACCOUNT. September. Cr. 
 
 1894. 
 
 
 
 
 
 
 1894. 
 
 
 
 
 BcjU. 
 
 lid 
 
 To Cash, 
 
 1 
 
 38,725 
 
 53 
 
 Sept. 
 
 30 
 
 By Bills Payable, 
 
 , 3970 
 
 GO 
 
 11 
 
 11 
 
 " F. Powell, 
 
 1 
 
 1443 
 
 £0 
 
 K 
 
 11 
 
 " J. B. Johnson, 
 
 ' 11G5 50 
 
 
 
 
 i 
 
 l( 
 
 « 
 
 " J. W. Smith, 
 
 17516 7 
 
 
 
 
 
 
 0.3 
 
 (( 
 
 11 
 
 " College Student 
 
 
 17516 77 
 
 
 40,169 
 
 40, UV.) 
 
 (i;> 
 
 a 
 
 2(; 
 
 ( t 
 
 27 
 
 (t 
 
 29 
 
!!(')(; I "1 
 
 Cr. 
 
 175 
 
 CASH BOOK— SEl VI. 
 
 Dr. 
 
 CASH 
 
 1894. 
 All''. 
 
 I To College Student 
 " " J. \V. Smith, 
 
 3 " Mdse., 
 
 5 " J. B. Carter's cons't, 
 
 6 " Discount, 
 
 9 " Md.se Co. A., 
 
 " " Mase,, 
 
 II " Mdse. Co. A., 
 12 " Bills Receivable, 
 14 « Mdse. Co. A., 
 
 IG " Sundries, 
 
 18 " C. Atiuore, 
 
 " " Discount, 
 20 " Mdse., 
 24 " Bills Keceivalile, 
 
 26 " Mdse. Co. C, 
 
 27 " Jno. Green, 
 
 29 " Wni. Rjbinson, 
 
 Amount he invested. 
 
 Sept. 
 
 •Sale of Mdse. to S. B. Benton 
 
 , Sold J. Hubert 200 bbls. Pork at $1400... 
 
 Disc't. on Student'.s note favor Porter k Co.. 
 
 Sold J. JMack, 1000 bus. Wheat at 84c., >^i^>M 
 " 750 " Oats at 58c., 435.00' 
 
 " 200 bbls. Flour at $0.75 ...,' 
 
 Sale to G. W. Blair 
 
 H. Minor pa^'S hi> note 
 
 Sale to J. Goodrich <k Co 
 
 Sale to Jno. Mason 
 
 Rec'd. casli of him in full of account 
 
 Discount on our note favor L. Pepin 
 
 Sale to Reynolds it Co 
 
 .Tno. Mason paid his note of the Itltli 
 
 Sale to VV. Bosweli 
 
 Rec'd. ca'-li uf him on account 
 
 IC (I II 11 
 
 To Balance. 
 
 50OO 
 
 016 
 
 2800 
 
 7 
 
 00 
 00 
 OU 
 00 
 15 
 
 1275 
 
 i;?50 
 
 600 
 
 1500 
 
 900 
 
 800 
 
 437,: 
 
 ,S0 
 
 141) 
 
 1350 
 2S1 
 
 00 
 
 00 
 
 0(t 
 
 00 
 
 00 
 
 00 
 
 00 
 
 74 
 
 50 
 
 50 
 
 (10 
 
 25 
 
 (10 
 
 30277 
 
 22453 
 
 93 
 
^m 
 
 
 176 
 
 CASH BOOK— SET VI. 
 
 m 
 
 CASH. 
 
 1894. 
 
 " 12 
 
 " 15 
 
 « 18 
 
 " 22 
 
 •' j2;{ 
 
 « 31 
 
 By Carter's Cons't., 
 » Mclse. Co. A.,: 
 " Bill.s Payable, 
 " C. Atinore, 
 " Mdse. Co. B., 
 " Discount, 
 " F. Powell, 
 •« Bills Payable, 
 " Mdse. Co.C, 
 " Sundries, 
 " Loss and Gain, 
 " Balance, 
 
 Paid freight on Consignment 
 
 Paid freight 
 
 Paid Student's note favor Porter & Co 
 
 " freight on goods shipped him 
 
 " freight on goods 
 
 By discount allowed H. Minor 
 
 Paid him in full of account 
 
 Paid our note favor L. Pepin 
 
 Paid freight on goods 
 
 " on shipm't. to Falstaff it Co. . . . 
 
 Paid suDdry expenses — clerk hire, etc ...... 
 
 Cash on hand 
 
 Cr. 
 
 150! 00 
 
 I 
 75 1 00 
 
 1500 00 
 
 1.50 
 
 125 
 
 21 
 
 00 
 25 
 21 
 
 75 
 
 •.'2001 <■') 
 
 200 
 
 40 
 
 245 
 
 22453 
 
 on 
 
 00 
 00 
 
 93 
 
 30277 
 
 14 
 
177 
 
 CHl.CK BOOK. 
 
 The Check Book is a, book of blanic checkn, 
 with a margin tor entering the No., date, and 
 amount of each check drawn, with the name 
 nf the payee, why given, etc. 
 
 When the check is tilled, it is torn oH' and 
 given to the payee. 
 
 By adding all sums deposited, and deduct- 
 ing all ismnB withdrawn or checks paid, the 
 amount of money in the Bank to your credit 
 can be readily had. 
 
 HANK-BOOK. 
 
 The Baiik-Book is a small memorandum 
 Luck given by Banks to depositor.". The de- 
 posits are entered into this book by the receiv- 
 ing teller at the time the depcsit is :nfHle. 
 When required, the checks drawn are uLso 
 entered, thus showing the balanci' in the 
 bank. 
 
 A form of Bank-Book is here exhibiled. 
 
 Coi.i.KOE Bank in acct. with SirPENT «k Co. 
 
 D.^TE. 
 
 Dii. 
 
 Ck. 
 
 Bai.asce. 
 
 l.S',14. 
 
 
 
 
 
 
 
 Ai.g. 2 
 
 
 
 5000 
 
 00 
 
 
 
 •J 
 
 150 
 
 00 
 
 
 
 4850 
 
 00 
 
 
 14'J2 
 
 85 
 
 
 
 3367 
 
 15 
 
 
 60 
 
 00 
 
 
 
 3207 
 
 15 
 
 5 
 
 60 
 
 00 
 
 
 
 3237 
 
 15 
 
 " 17 
 
 1275 
 
 00 
 
 
 
 1962 
 
 15 
 
 COMMERCIAL 
 
 1894. 
 Aug. 
 
 Sept, 
 
 Deposited 
 Check No. 1, 
 
 Check No. 2, 
 
 Check No. 3, 
 
 Check No. 4, 
 
 Check No. 5, 
 
 5000 
 150 
 
 4850 
 1492 
 
 00 
 00 
 
 00 
 
 85 
 
 3357 
 60 
 
 3297 
 60 
 
 32.37 
 1275 
 
 1962 
 
 15 
 
 00 
 
 15 
 00 
 
 15 
 00 
 
 M 
 
ffpl 
 
 liii 
 
 L:l -,1' 
 
 mm 
 
 178 
 
 COLLEGE BANK. 
 
 CHECK BOOK. 
 
 No. 1. 
 
 Aug. 4, 1894, 
 
 G.T.R.K., for freight on 
 Carter's Cons't, 
 
 $160. 
 
 $150 0( 
 
 ) 1 
 
 
 No. 1. 
 
 Arthabaskaville, Aug. 4, 1894. 
 
 Commercial College Bank : 
 
 Pay to O.T.R.R. or order, Ove 
 Hundred and Fifty ^^ Dollars. 
 
 li?150.00. Student <fe Umith. 
 
 
 1492 8 
 
 !' i 
 
 ! : 
 i ] 
 
 1 
 
 
 
 No. 2. 
 
 Aug. 6, 1894. 
 
 W. Porter & Co., for 
 proceeds of note held 
 against Student, 
 
 $1492.85. 
 
 No. 2. 
 
 Arthabaskaville, Aug. 6, 1894. 
 Commercial College Bank: 
 
 Pay to W. Porter d- Co., or order, 
 Fourteen Hundred and Ninety-tv-o ^-'^^^ 
 Dollars. 
 S1492.85. Student <£• SmUh. 
 
 
 60 
 
 
 No. .S. 
 
 Sept. 1, 1894. 
 
 A. PoiTRAS, agent 
 G.T.R.R., for freight on 
 Co.D. 
 
 $60. 
 
 No. 3. 
 
 Arthabaskaville, Sept. 1, ]81t4. 
 Commercial College Bank: 
 Pay to A. Poitras, agent, or order, 
 Sixty ^^ Dollars. 
 $60.00. Student <t Smith. 
 
 
 1 
 
 1 
 60 
 
 : 
 
 1 i 
 
 
 
 No. 4. 
 
 Sept. 5,1894. 
 
 A. PoiTRAS, agent 
 G.T.R.R., for freight on 
 Shipment Co. to Roxton, 
 
 $60.00. 
 
 No. 4. 
 
 Arthabaskaville, Sept. 5, 1S94. 
 
 Commercial College Bank: 
 Pay to A. Poitras, agent, orordt-r, 
 Sixty 2 dollars. 
 $60.00. Student & Sr-nth. 
 
 ■ 
 
 1276 C 
 
 
 
 
 __ 
 
 No. 5. 
 
 Sept. 17, 1895. 
 
 Anderson & Co., for 
 Mdse., 
 
 $1275. 
 
 No. 5. 
 
 Arthabaskaville, Sept. 17, IS'.':-. 
 
 Commercial College Bank: 
 Pay Anderson I- Co., or order, 
 Txvelre Hundred a,nd Seventy -Five '^^ 
 Dollars. 
 $1275.00. Student d- SmitI'. 
 
179 
 
 
 
 ^'*'^"», 
 
 O 
 
 
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 73 
 
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 o> e>j CO jq Nir^ s>j 
 
 o ■ 
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 v« 
 
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 -t to O _-■ OJ 3V 
 
 CO to o o to to 
 
 00 
 
 CO 
 
 oj to m opj m 
 
 CO ON — •* -< 
 CO to .-1 .-H F-l 
 
 CO — 
 
 CO 
 
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 in 
 
 -^ *^ S S ' 
 
 CO— '— ' • 
 
 = .S .'to J 
 
 ' 'o 
 
 c 
 
 
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 *" c 
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 E 02 "o v ® 3 b 
 
 £-5^'g:o.2.5' 
 oi & o rtoWK 
 
 rtof 
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 PQ 
 
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 000200 
 
 S 
 e9 
 
 o s 
 
 3 o; 
 
 OS M 
 
 00 = 
 
1 
 
 180 
 
 COMMISSION 
 
 MDSE. CO. J). 
 
 1894. 
 Sept. 
 
 To.!. W. Pepper, 
 
 " Ca.«li, 
 " Storage, 
 " Conuni.ssion, 
 " J. W. Pepper, 
 " Geo. Woods, 
 " Lops & Gain, 
 
 Received from J. W. Pepper, Stansread, to bei 
 sold on acct. of himself, Geo, Woods and! 
 ourselves, each i : — | 
 
 3(500 bu.«. Wheat at 80c $2880.00! 
 
 Our J above invoice 
 
 Paid freight per check 
 
 His net proceeds 
 
 Our J net gain. 
 
 Account Sales of .500 bbls. Flour on joint acct. of Jno. Brown and ourselves, each 
 
 1894. 
 Aug. 
 
 By Cash, 
 " Jno. Mason, 
 " Geo. Davis, 
 " Wm. Baker, 
 
 9fi0 00 
 GOOD 
 
 lojoo 
 
 198 00 
 
 vr.'.o 
 
 fit; 
 
 270 07 
 
 agtiOGo 
 
 i 
 
 Sold Jno. Smith, 100 bbls. at $9.00 900 
 
 Sold him on acct., 125 bbls., at $9.75 [| 1211^ 
 
 Sold him on acct . , 1 50 bbls., at $9,25 || 1.S87 
 
 Sold him on acct., 125 bbls., at $10.00. 
 
 .Charges., 
 
 Paid freight in Cash $125.00 
 
 Storage 10 00 
 
 Commission 142.69 
 
 Guaranty 115.69 
 
 OurJ net gain 181.44 
 
 Jno. Brown's net proceeds 
 
 Invoice of 500 bbls. FIc.ir, at $8.00 $4000.00 
 
 J net gain 181.43 
 
 1250 
 
 47o(; 
 
 00 
 75 
 .50 
 00 
 25 
 
 574 
 
 82 
 
 $4181,43 
 
 $4181 '415 
 
 Arthabaskavii-le, Aug. 10, 1894. 
 
181 
 
 SALES BOOK. 
 
 SALES. 
 
 1,S!)4. j 
 Se))t. :i 
 
 Hy Casli, 
 
 Sold Jno. Ma^oii, 
 :)(iOO bu8. Wlieut, at $1.10. 
 
 31t()0 00 
 
 ;i!t60 00 
 
 ALtduiit Sales f)f SCiOO bus. Wiieat on joint account of .1. AV. Pepper, Geo. Wooii.s ami ourselves, 
 each .?. 
 
 lt<L»4, 
 Sept. j 3 
 
 Hy C'asli, 
 
 Sold Jno. Mason, 
 3600 bus. Wheat at $1-10. 
 
 Charges. 
 
 Paid freight per <:heck $ CO.OO 
 
 Storage 10.00 
 
 Commission 198.00 
 
 Geo. Woods' net proceeds 1230.06 
 
 Our \ net ijain 270.67 
 
 J. W. Pepper'.s and our ^ invoice .^1920.00 
 
 i net gain 270.67 
 
 $2190.67 
 
 ARTHADASKAVltl.K, SkPT. 3, 1H!M. 
 
 A copy of iliis statement is also sent to G. Wooiis. 
 
 3960 
 
 1769 
 
 J. W. Pepper's net proceeds |, 2190 
 
 In voice Aif .3600 buf. Wheat, at t^Oc $28s0.00i 
 
 00 
 
 i3 
 
 67 
 
w 
 
 1 
 
 w^ 
 
 *l I' 
 
 Br. ' h 
 
 Joii 
 
■mM\ 
 
 ?!'H!1 
 
 SKT VII. 
 
 Journal, Sales Book, Cash Book, Check 
 Book, Bill Book, Ledger. 
 
INSTRUCTIONS FOR SET VII. 
 
 In this Set the Sales Book, tlio .Toursal Dat Book, the CAan Book, ami the 
 Lbuukr are used as piiiieipai books. 
 
 The Sales Book coutain.s a record of the sales of Mcrehandise, whetlior the sale lias 
 been for cash or on time. 
 
 The tranwictions of tiiis Setaretliose forming the business of April and May. The 
 Sales Bock, the Journal Day-Book, the Cash Bonk, Bill Book are made out in full; the 
 Check Book is partly made out. The different book.« thus made will .serve you as models 
 for writing up the practice set for April and May. 
 
l.s:; 
 
 ARTI1AUA8KAV1M-K, V Ai-, OcTOHEIl 1, IS'Jl. 
 
 College Student and J. W. Sniitli have this day entered into partnership, under tlie 
 title of Student & Smitii. 
 
 The partners are to invest etjual amounts nnd to share alike the gains and losses. 
 
 Colk-ge Student invests:— Cash 83975.00 (C. B.) ; Cash on deposit in Coileu'e Bank 
 84!>25.75 (C. B. & Ch. B.) ; Merchandise 84800.00 (J.) ; House and Lot No. SChureh 
 St. 85400.00 (J.); Wui. Croker owes him on V, $790.00 (J.); Divid Murphy owes 
 him 8075.00 (J.) ; a note a-ainst Jno. IJiown, due July 14, 8585 00 (J. k B. \i.). 
 {") Student owes as follows:— A note favor J. Grant, due Aug. 15. 8824.00; n 
 note favor A. Gorman, due Dec. 17 ; a note in favor of A. J. Blick, due Jim. 9, 8733.00 
 (J. & B. B.) ; Henry Byrne on 7„ 8284.00 (J.) ; R. Willitim^ on " ,. 8634.00 (J.). 
 (") J. VV. Smith invests :— Cash 84000 (C. B.) ; a note fij^ain.st G. Baker, due 
 Sept. 9, 8050.00 (B. B. & J.); Merchandise, 84000 (J.); J. W. Pcpp.T owes him 
 8S25.00 (J.) ; J. Granby owes him 81300.00 (J.) ; House and Lot, No 74 Court St., 
 8!K)00 (J.). (") J. W. Smitii owes VVm. Hardy on "/,. 8053.25 (J.); a note favor E. 
 Hrll, due Gov. 18, 8891.00 (J. & B. B.). 2. Sold 0. Goldsmith on "/,. 28 bbls. Flour @ 
 8() 50, 30 bbls. Sugar Q $12.00 (S. B.). ('•) SoM 11. (Jreen, 5 hhds. .Mola.sses, 500 
 .uallons (5 48c. ; 15 chests Tea, 1500 lbs. (a,, 40c. (S. B.). Received in paymi'tit cash 
 8:^(10.00 (C. B.); his not(! @ 90 days 8540.00 (J. & B. B.). 3. Bicoived cash of 
 .liilin Brown for his note favor of(/'ollcge Student, less discount iiUowed him Kaeu of 
 iiot(t 8585.00. Di.'count allowed him 89.81. Received cash i557o. 19. {C.li.A- II H. 
 Ih ', It Cash for the fai-f iif th iiotc.iDnlcndltlt hj DincDunt.) 4. Accepted Henry 
 B\rne's draft on us (a GO days, favor .J. Jackson 8284.00 (J. k \i. B.). (") Drew a 
 .-iiilit drafton Wm. Croker for ,'r!084.()0 and remitted it to Uog;r Williams (J.). 5. I'aid 
 iv Bill for the note held by him against J. W. Smitii, less discount for unexpired time. 
 Face of note rf891.00 ; discount allowed us 80.43 ; gave our check for the balance 8881.70. 
 {C.B., li. B., Cli. B. Credit cush/or fare of note, (uul thlnt It fur tkc disc )uiit ) 0. Sold 
 1'. Murphy, 35 bbls. Flour (»j 80.50, 32 bbls. Pork @ 818.00 (S. B.) ; reoeived iu pay- 
 iivnt easli 8250.00 ; an order of W. Hardy on us for 8400.00 ; his note fe 90 days 
 tor 8153.50 (G. B. kJ. k B. B.). {In pouting from the S<i/es Boole, debit I). Mnrphi 
 tn Md.se. 8403.50 ; If. Jlardi/for 8400.00. In the (\ B. eredit Mnr/>h>/ 8250.00; in 
 tlir J, eredit himfor the Xofe.) 8. Deposited cash iu College Bank 84000 (Ch. B.). 
 ('•) Drew a draft (a, 90 days on J. W. Pepper lor §825.00, in our favor, and bad it 
 iii>eounted at the College Bank ; discount for '♦3 days 812.01. Proceeds placed to our 
 -credit 8812.39 (J., C. B. & Ch. B.). 9. Sold O. (ioldsmith, Houm' and Lot, No. 5 Church 
 Si., for 85700.00 ; received in payment cash S2:i00 (C. B.) ; a draft (a 30 days for 
 8700.00, drawn in his favor by J. Andrews on kS Green, and transferred to us by a full 
 eiiJonsement (J. & B. B.) ; the balance on "/^. 82800 (J.). 10. Received cash ot'R. 
 Gnen for his note of the 2nd, less discount for unexpired time. Face of note 8540.00 ; 
 iliM;iuint 87.04 ; received cash 8532.30 (C. B. k B. B.). 10. Sold A. Hill 25 bbls. 
 Sugar (fj), 812.00 ; 14 sacks Rio Coffee, 2100 lbs. (w. 25c. Reeoived iu payment an order 
 on us by W. Hardy for 8253.25 ; bis note (« 15 days with interest 8290.75 ; Cash 
 S275.00. (See April GtTi.) 11. Received cash of J. Granby on Vc 8295.00 (C. B.). 
 (•') SoM J. W. Pepper, Merchandise on V. 8325.00 (S. B.). 12. Received cash of G. 
 Baker foi his note in favor J. W. Smith, less di>count for unexpired time. Face o( note 
 
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IMAGE EVALUATION 
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 23 WEST MAIN STREET 
 
 WEBSTER, NY. 14580 
 
 (716) 872-4503 
 

 
 
 
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 t 
 
 180 
 
 $650.00 ; Discount allowed him $16.03 ; received the proceeds in Cash 8G33.97 (C. B. 
 
 & B. B.). (") Bought of Richard Tabor, 35 hhds. Molasses, 3500 gallons @ 40c. 
 
 Gave in payment cash 6350.00; Check on College Bank «400.00; our draft ou J. 
 Granby @ 10 days $650.0u (J. & C. B. & Ch. B.). 14. Received of J. W. Pepper his 
 draft @ 10 days on Madison Wells, which Wells accept^ 1 8325.00 (J.). 15. Prepaid our 
 acceptance of the 4th inst. favor J. Jackson. Face of draft 8284.00 ; Discount allowed 
 us $2.43. Gave check for the balance (C. B. & B. B. & Ch. B.). 16. Bought of Davis 
 & Co., 300 bbls. of Flour @ «6.00, 250 bbls. Sugar @ 88.00 ; gave in payment cash 
 $1500.00; accepted their draft @ 90 days favor of Johnson & Bro., 81800.00 ; balanco 
 charged on % (J. & C. B. & B. B.). 17. Sold J. W. Pepper on % iMerchandisc $1002.- 
 50 (S. B.). 18. Accepted Davis &Co.'8 draft on us @ 5 days, fnvor J. B. Gordon (J. A: 
 B. B.). 19. Prepaid the note held against Student by A. J. Black. Face of note §733.- 
 00; discount allowed us 89.76 ; gave a check for the balance (C. B. & B. B. & Ch. B.). 
 20. Sold M. J. 'I'yler, 75 bbls. Sugar @ 810.00; received in payment a drait @ 90 days 
 in his favor, drawn by King& Co., on Parker & Co., accepted Sept. 15, :6750.0O (S. B. 
 & B. B). 21. Received cash of J. Granby on '/, 8300.00 (C. B.). 23. Sold J. W. 
 Pi-ppur on "/,, 75 bbls. Flour @ 87.00 (S. B.). (") Donated cash to a Charitable Institu- 
 tion $50. (C. B.). 25. Sold D. Murphy, Merchandise for 8735.00 ; received in payment 
 his note @ 90 days, 8250.00 ; the balajice charged ou "/„ (S. B, & J.). 26. Paid our 
 acceptance favor J. B. Gordon, 8500.00 (C. B. & B. B.). 27. Received cash of Parker 
 & Bro., for their acceptance, favor M. J. Tyler, and transferred to us i\pril 20. Face of 
 acceptance 8750.00 ; discount allowed them $6.16. Received ca^h 8743.8* (C. B. & B. B.) . 
 28. Received cash of D. Murphy, on "/„ ^300.00 (C. B.). (") Received cash of 
 Madison Wells for his acceptance of tlie 14th, 8325.00 (C. B. & B. B.). (") Received 
 cash of A. Hill f ' bis note of the 10th inst., with interest for 18 days. Face of note 
 8296.75. Interest 88c. Received casli 8297.63 (C B. & B. B.). 30. Paid cash for sun- 
 dry expenses $128.00 (C. B.). 
 
 NOVEMBER. 
 
 1. Sold Wm. Croker, 35 bbls. Sugar @ 811.50; 17 bbk Beef (w $16.00. 
 Received in payment his note @ 15 days with interest, 8350.00 ; the balance charged on 
 "/.. (S. B. &J.). 2. Bought of Roger Williams, 125 bbls. Mess Pork @ 816.00; 30 
 hhds. Molasses @ 40c. Gave in part payment cash 8825.00 ; our check on College Bank 
 8400.00; accepted his draft @ 90 days favor J. Mills $950.00; the balance on ''„ 
 (C. B. & Ch. B. & B. B. & J.). 3. Drew a draft @ 30 days on D. Murphy for $860.00, 
 and had it discounted at the College Bank, the proceeds being placed to our credit. Face 
 of draft 8860.00 ; discount for 33 days 84.67 ; proceeds to our credit $855.33 (C. B. k 
 Ch. B.). 4. Prepaid our acceptance of October 16, favor of Johnson &Co. Face of 
 acceptance $1800.00; discount allowed us for 75 days $22.19; paid the proceeds in 
 cash $1777.81 (C. B. & B. B.). 5. Sold Henry Byrne on »/, 14 bbls. Apples @ $4.50 ; 
 18 bbls. Potatoes @ $3.20 (S B.). (••) Received cash of J. W. Pepper on "/,. $225.00 
 (C. B.). 6. Sold Wm. Hardy, Housoand Lot, No. 74 Court St., lor 810,500.001 
 received in payment cash $2950.00 ; his note («) 18 days with interest $.3000.00 ; the 
 
187 
 
 balance or. "/», $4550.00 (C. B. & B. B. & J.). 8. Drew a draft (a) 10 days on VV. 
 Hardy, and remitted it to Roger Williams on "/„, $750.00 (J.). (") We have this day 
 paid the note held against Student by A. Gorman. Face of note $395.00 ; discount 
 allowed us for 40 days $2.60 ; paid the proceeds in cash $392.40 (C. B. & B. B.). 9. 
 Sold J. Granby on »/„, 30 bbls. Flour @ $7.00; 124 sacks Corn @ $1.75 (S. B.). 
 (") Received cash of O. Goldsmith on \, $1500.00 (C. B.). 11. David Nelson has 
 tills day presented us for acceptance a diaft drawn on us @ 90 days by Roger Williams. 
 We paid the draft less discount for 93 days. Face of driift $275.00 ; discount allowed 
 us, $4.20 ; gave our check for the proceeds $270.80 (C. B. & Ch. B.). 12. Sold J. W. 
 Pepper on V„ 18 hhds. Molasses @ $54.00 (S. B.). ('') Bought of John Mason, 50 
 sacks Rio CoflFee, 7500 lbs. @ 24c. Gave in payment cash $550.00 ; our draft @ ItO 
 (lays on J. W. Pepper for S475.00 ; check ou College Bank $200.00; balance on"/, 
 (C. B. & J. & Ch. B.^. 13. Received cash of Silas Groeu for his acceptance of October 
 2, $700.00 (C. B. & B. B.). 15. Prepaid our acceptance ortiie2nd inst. favor J. Mills. 
 Face of acceptance $950.00; discount allowed us $12.49; paid the proceeds in cash 
 8937.51 (C. B. & B. B ). 16. Received cash of Wm. Hardy on V, $1500.00 (C. B.). 
 (") Sold J. Hubert, 18 sacks Rio CoflFee, 2700 lbs. @ 30c., received in payment Juo. 
 Mason's order on us lor $575.00 ; his check on Jae<iues Cartier Bank §235.00 (8. B. & 
 C. B.). 19. Deposited in College Bank $3000.00 (Ch. B.). ("J Prepaid the note held 
 against Student by J. Grant. Face of note $824.00 ; discount allowed us for 88 days 
 8U.92 ; gave check on College Bank for $812.08 (B. B. & C. B. & Ch. B.). (") Re- 
 ceived cash of Wm. Croker for his note of the Ist with interest for 18 days. Face of note 
 8350.00; interest on same $1.04. Total cash received $351,04 (C. B. & B. B.). 20. 
 Bought of II. Jones & Co., 150 bbls. Sugar («) $8.00. (rave in payment our order on 
 W. Hardy for $700.00 ; accepted their draft @ 30 days, favor H. Walker $500.00 
 (J. &B. B.). 21. Sold Henry Byrne, 30 bbls. Sugar @ $10.00; 25 bbls. Flour @ 
 $6.50; 10 sacks Coffee 1500 lbs. @ 30o. ; received in part payment his note @ 5 days 
 with interest $275.00; cash $225.00; the balance on v^. (S. B. &, C. B. & 13. B.). 
 22. Received of J. W. Pepper a dralt @ 3 days drawn in his favor by T. Porter on E- 
 Walker & Co , and accepted Nov. 18. Face of drait $430.00 (J. & B. B.). (") Prepaid 
 our acceptance of the 20th, favor H. Walker. Face of acooptance $500.00 ; discount 
 allowed us for 31 days $2.55; gave check for the balance (B. B, & C. B. & Ch. B.). 
 
 24. Received cash of Walker & Co., i'ov tlieir acueptanee of the 18tii, favor J . W. Pepper, 
 and transferred to us by a full endorsement. Face of acceptance $430.00 (C. B. & B. B.). 
 
 25. Paid cash for sundry expenses $35.00 (C. B.). 27. Received cash of O. Goldsmith 
 im'7„, $475.00 (C. B.). (") Received cash of W. Hardy for his note of the 6th with 
 interest for 21 days. Face of noto $300 » . 00 ; interest 810.36; cash received $3010.36 
 (C. B. & B. B.). 29. Received cash of H. Byrne for his note of the 21 st with interest. 
 Face of note $275.00 ; interest on simo for 8 d lys, 36c. Total cash received $375. {6 
 (C. B. & B. B.). 30. Paid clerk hire in cash $140.00 (C. B.). 
 
 fl 
 
 ±m 
 
 if 
 
 m 
 
 
 
 % 
 
 's P 
 
 ^'i: 
 
 •■5. 
 
 ■ (■■■ 
 
 ! 
 
 ...1 
 
 I'/ 
 
188 
 
 i :•■ 
 
 JOURNAL-(Set VII.) 
 
 Arthabasic.wille, Oct. I, 1804. 
 
 Sundries Dr. 
 
 Meroliandisc, 
 Real Est:ite, 
 
 Win. Croker, 
 J' Murphy, 
 l^ills Receivable, 
 
 To College Student 
 Inve.'itiiicDt 
 
 " HouHe and Lot, 
 
 Church St. 
 
 " Owes Student on Vc 
 
 (( ii (( 
 
 Note No. 1 against Jno. Brown. 
 
 Student J)r. 
 
 To Bills Piiyable, 
 
 • > 1) 
 
 " Henry Byrne. 
 '• R. Williams, 
 
 To Sundries 
 
 No. 1 . Favor Joseph Grant 
 " 2. " A. Gorman 
 " 3. " A. J. Black 
 
 Amount due him on "1^ 
 
 SlINDKlES Dr. 
 
 Bills Receivable, 
 
 Mdse., 
 
 J. W. Pepper, 
 
 J'Ksiah Granby, 
 
 Real Estate, 
 
 To J. W. Smith 
 Nn. 2 against G. Baker 
 Investment 
 
 Owes Smith ou "/c 
 
 (( t( (( 
 
 Hou<e and Lot, 74 Court St. 
 
 .1. W. S.MITH Dr. 
 To Wm. Hardy, 
 " Bills Payable, 
 
 To Sundries 
 J. W. Smith owes him on Vc 
 No. 1, Favor E. Bell 
 
 Bills Eeceivable 
 '1 Richard Green, 
 
 Dr. Ecc'd his note for Mdse. as 
 per Sales Book. See note in S.B. 
 
 Hk^by Byrnes, Dr. 
 To Bills Payable, 
 
 Accepted his draft per B. B , 
 favor Joseph Jackson 
 
 Ii Williams Dr. 
 'J'o Wm. Croker, 
 
 SUNDRIES Dr. 
 
 Bills Receivable, 
 A. Gold.smith, 
 
 Drew !i draft on AV. Croker, and 
 remitted it to Roger Williams 
 
 - 9 
 
 To Real Entate 
 
 Sold him our Ilouse and Lot 
 No. 8 Church St, 
 
 $4800 
 
 5400 
 7!I0 
 675 
 
 r)85 
 
 2920 
 
 00 
 00 
 00 
 00 
 
 00 
 
 $12250 
 
 00 
 
 824 
 395 
 733 
 
 284 
 684 
 
 15775 
 
 itO 
 00 
 00 
 00 
 00 
 
 00 
 
 G50 00 
 
 4000 or 
 
 825 
 1300 
 9000 
 
 1544 
 
 540 
 
 284 
 
 684 
 
 700 
 2800 
 
 00. 
 Oflf 
 00 
 
 25 
 
 (i53 2o 
 891 00 
 
 00 
 00 
 
 00 
 
 i 
 ! 
 i 
 i 
 00, 
 
 00 
 
 ! 
 
 540 
 
 284 
 
 68 i 
 
 3500 
 
 00 
 00 
 
 00 
 00 
 
{12250 
 
 00 
 
 824 
 395 
 
 284 
 684 
 
 (10 
 00 
 00 
 00 
 00 
 
 1577500 
 
 (;53:25 
 891 00 
 
 540 
 
 284 
 
 68 i 
 3500 
 
 00 
 00 
 
 00 
 00 
 
 189 
 
 JOUKNAL— (Set VII.) 
 Arthabaskaville, Oct. 12, 1894. 
 
 Merchandise Dr. 
 To J. Granby, 
 
 Bought Mdsc. of R Tabor, iind 
 
 aa part payment 
 order on J . Granby 
 
 - 14 
 
 ivc liiiii iiur 
 
 Bills Reckivablb 
 To J. VV. Popper, 
 
 Dr. Rcc'il. fi<m him on ''/.. a 
 dr.iftoD iM. Wills, which Weils 
 accepted 
 
 1(> 
 
 Merchandise Dr. \ To Smnlrhii 
 
 To Bills Payable, ■ Bo't. Mdse. of Davis & Co., and 
 
 iiccepteii thei f draft as p. B. B. 
 " Davis & Co., ; Bou"^ht oil v„ 
 
 18 
 
 Davis & Co. Dr. 
 To Bills Payable, 
 
 Accepted their diaft, fiivoi of 
 J. B. Gordon, per B. B. 
 
 23 
 
 Bills Receivable 
 To D. Murphy, 
 
 Dr. Rec'd, his note for Mdse. 
 as per S. B. 
 
 Arthabaskaville, Nov. 1, 1894. 
 
 Bills Receivable 
 To Wni. Croker, 
 
 Dr. Rcc'd. his note for Mdse, 
 as per S . B. 
 
 Merchandise Dr. 
 To Bills Payiiblo, 
 
 " U. Williams, 
 
 To Sundries 
 Accepted Williams' draft as 
 
 per B. B. 
 Mdse. bought on "/„ 
 
 Sundries Dr. 
 
 Bills Receivable, 
 Wni. Hardy, 
 
 To Rml Esfute 
 Hardy's note ;is per B. B. 
 Credit allowed him on House 
 and Lot, 74 Court St. 
 
 Roger Williams 
 To Wm. Hardy, 
 
 Dr. Drew a draft on Hardy, and 
 remitted it to R.Willi.ims 
 
 $650!00 
 
 325 00 
 
 2300,00 
 
 500 
 
 J50 
 
 00 
 
 00 
 
 $350 00 
 
 1975 00 
 
 3000 
 4550 
 
 750 
 
 00 
 00 
 
 00 
 
 «650|00 
 
 325i00 
 
 1800 00 
 500 00 
 
 500 00 
 
 250100 
 
 J350 
 
 00 
 
 050 
 1025 
 
 7550 
 
 i50 
 
 00 
 00 
 
 00 
 
 00 
 
 'fi 
 
 1f 
 
 [-'l; si 
 
 
 
 
 
 > ( 
 
 Jf 
 
1 
 
 I; ij 
 
 l. I] 
 
 
 ■r:n 
 
 190 
 
 JOURNAL-(Set VII.) 
 
 Arthabaskaville, Nov. 12, 1894. 
 
 Merchandise Dr. 
 To J. W. Pepper, 
 
 " Jno. Mitsoi), 
 
 To Sundries 
 Bo'i. Md^e. of Mason, and gave 
 
 him a draft on Pepper 
 Mdse. bou<:ht on " /^ 
 
 $1050 
 
 00 
 
 20 
 
 Merchandise Dr. 
 ToW. Hardy, 
 
 " Bills Payable. 
 
 To Sundries 
 Bo't. Mdse. of Jnnes & Co. , and 
 
 i;avc draft on Hardy 
 Accepted their draft as per B.B. 
 
 21 
 
 Bills Bepeivable 
 To H. Byrne, 
 
 Dr. 
 
 Rec'd. his note for Mdse. 
 us piT S. B. 
 
 22 
 
 Bills Receivable 
 To J. W. Pepper, 
 
 Dr. Rec'd. a draft made in his 
 favor by T. Porter, and ac- 
 cepted by Walker & Co. 
 
 8475 
 575 
 
 on 
 
 GO 
 
 1200 
 
 00 
 
 275 
 
 00 
 
 700 0(1 
 600 00 
 
 275 00 
 
 I 430 
 
 00 
 
 430:00 
 
 .:^l 
 
 ■ t -rfr- 
 
 ■.f:.i 
 
191 
 
 SALES BOOK. 
 
 Arthauaskavillk, P.Q., Oct. i5, 1894. 
 
 Sold O. Goldsmith on ••/„ -. — 
 28 bbls. Flour @ «6.50 
 30 " Sugar @ $12.00 
 
 Sold KiCHARD Grekn :— 
 
 5 hhds. Mo1a8!40R @ $48.00 
 15 chests Tea, 1500 lbs. ® 40c. 
 
 Received in piiymcnt liis note @ 90 days 
 Gash 
 
 On postinjr, debit Green for the full smiount of the 
 Mdse., 8840.00 ; in the Joumnl, credit hiui for the note ; 
 in the Casli Book, credit him for the cash. 
 
 $182 00 
 360 001 
 
 r. — 
 
 Sold David Muhphy :— 
 
 35 bbls. Flour @ 86.50 
 32 " Pork @ 818.00 
 
 Uee'd. in payment : — 
 Cash 
 
 An order of Wni, Hardy on us for 
 His note at 90 days 
 
 In posting from thir book, debit Ilnrly and Bills 
 Ueceivable to Mdse., $553.50 ; in the Cash Book, debit 
 cash to Mdse., $250.00. 
 
 10 
 
 Sold A. Hill :— 
 
 25bbk Sugar (o $12.00 
 14 sacks Rio Coffe;, 2100 lbs. ^ 25e. 
 Rec'd. in payment : — 
 
 An order on «s by W. ILirdy for 
 
 His note @ 15 days 
 
 Gash 
 
 See the 6th 
 
 11 
 
 Sold J, W. Pepper on "^, :— 
 65 bbls. Flour @ $5.00 
 
 17 - 
 
 Sold J. W. Pepper on • ,, : — 
 
 75 bbls. Flour @ $6-50 
 20 " Pork® $18.00 
 5 hhds- Molassea @ $31-00 
 
 ■■>l'.-fc 
 
u 
 
 1 
 
 VBivSin 
 
 » 
 
 Bnm 
 
 1 
 
 ■ [M 
 
 ! 
 
 Wt MtM 
 
 J 
 
 Wt 'Mlg 
 
 i 
 
 W wW 
 
 t 
 
 M' ii 
 
 \ ' 
 
 u ii 
 
 1 
 
 I'll 
 
 1 
 
 
 
 
 • ^ 1 ' 1 
 
 
 ,' ' 1 
 
 1 
 1 
 
 
 
 ! 5 w 
 
 
 '1-r It 
 
 I 
 
 I : \ r 
 
 
 !t i 
 
 
 <• , 
 
 
 1 ' 
 
 
 192 
 
 AHTIlABAKKAVirj.E, P.Q., OcT. 20. 1894. 
 
 Hron>>ht f'orwar 
 Sold J. M. Tyi.Kii :_ 
 
 75 bbl.«. Flour (ri, #!I0.0(» 
 J^l'l'iI. in pa}iutiir Purker i^ Co.'.s accoptancc 
 
 2;{ 
 
 Sold J. W. I'Ei'i'BK on "/, :— 
 75 bills Flour e S7.00 
 
 25 
 
 .Sold 1). MUUIMIY : — 
 
 30 bbls. Su-ar t' Si2.00 
 25 " Beef @ .515.00 
 Jiec'd. in (laymeiit Ins note at 90 d^iys 
 Tbe b.ilance ch!iij:(d on "/,, 
 
 Debit liini f'^r the lull amount ; in the Journal 
 trcdit Idui by Bills Kocoiv.-iblc. In the ]jcd;i(r, the | 
 dirterence beiwi en ilus amount of tliu sale jind the note 
 will >-ho\v ilu; balanee dui. 
 
 Tofiil miles for October 
 
 8750 
 
 00 
 
 «-4:^>38!00 
 750i)(i 
 
 52") 00 
 
 31)0 
 375 
 
 00 
 00 
 
 250 
 485 
 
 00 
 00 
 
 86348 
 
 00 
 
I 
 750 III) 
 
 I 
 ] 
 
 52;') 00 
 
 250 
 485 
 
 (10 
 00 
 
 86348 
 
 00 
 
 193 
 Abthababkaville, P.Q., Novebiber 1, 1894. 
 
 Sold Wm. Cboker : — 
 
 35bbl8. Sugar© $11.50 
 17 " Beef @ $16.00 
 Reo'd. his note @ 15 dnys, with int. 
 Balance on '/„ 
 
 In posting, debit him for the full amount of the 
 purchase ; in the Journal, credit him for the note. The 
 difference between the sides of the Ledger account will 
 show the balance duo. 
 
 Sold Henbt Btbne on "/, :— 
 14 bbis. Apples @ $4.50 
 18 " Potatoes @ $3.20 
 
 Sold JosiAH Gbanby on */„ : — 
 SObbls. Flour @ $7.00 
 124 sacks Corn @ $1.75 
 
 12 
 
 Sold J. W. Peppbe on V, :— 
 
 18 lihds. Molasses, 1800 gallons @ 54o> 
 
 16 
 
 Sold J. HUBERT : — 
 
 18 sacks Rio Coffee, 2700 lbs. @ 30o. 
 
 Rec'd. in payment Jno, Musod's order on us 
 
 His check on J. Cartier Bank 
 
 In posting, debit Jno. Mason to Mdse>, $575. 
 the Cash Book, debit Cash to Mdse. for the check. 
 
 In 
 
 21 
 
 Sold Henry Byrne : — 
 
 SObbls. Sugar© $10.00 
 25 " Flour® $6.50 
 10 sacks Coffee, 1500 lbs. @ 30c. 
 Rec'd. in part payment : — 
 Cash 
 
 His note @ 5 days, with interest 
 The balance on "/c 
 
 Debit him for the full amount and credit him for the 
 note and cash. The difference will show the balance 
 due. 
 
 Total sales /or November 
 
 N 
 
 $402 
 272 
 
 fiO 
 
 00 
 
 63 
 67 
 
 210 
 217 
 
 810 
 
 300 
 162 
 450 
 
 00 
 60 
 
 00 
 00 
 
 00 
 
 00 
 50 
 00 
 
 $350 
 324 
 
 00 
 50 
 
 120 
 
 60 
 
 427 
 
 972 
 
 575 
 235 
 
 225 
 275 
 412 
 
 $3916 
 
 00 
 
 00 
 
 00 
 00 
 
 00 
 00 
 5C 
 
 60 
 
 ;■ 
 
 >i;:, 
 
 U5; 
 
 
 ;t 
 
 ■nS'' 
 
194 
 
 COMMEKCIAL 
 
 BANK BOOK OF 
 STUDENT AND SMITH. 
 
 Date. 
 
 1894. 
 Oct. 1 
 6 
 
 " 8 
 
 « >< 
 
 " 12 
 
 '« 15 
 
 » 19 
 
 Nov. 2 
 
 " 11 
 
 « 12 
 
 «« 19 
 
 <( >i 
 
 « 22 
 
 Dr. 
 
 884 
 
 40Q 
 281 
 723 
 400 
 
 270 
 200 
 
 812 
 497 
 
 70 
 
 00 
 67 
 24 
 00 
 
 80 
 00 
 
 08 
 46 
 
 Or. 
 
 4925 
 
 4000 
 812 
 
 865 
 
 3000 
 
 33 
 
 00 
 
 Balakob. 
 
 4041 
 8041 
 8853 
 8453 
 8171 
 7448 
 7048 
 7903 
 7633 
 7433 
 10,433 
 9621 
 9123 
 
 06 
 05 
 44 
 44 
 87 
 63 
 63 
 96 
 16 
 16 
 16 
 08 
 63 
 
 1894. 
 
 
 
 
 
 Oct. 
 
 I 
 
 Depooited 
 
 4925 
 
 75 
 
 « 
 
 1 
 
 6 
 
 Check No. 1, 
 
 884 
 
 70 
 
 4041 
 
 05 
 
 (( 
 
 8 
 
 DepoRitf<i, 
 
 4000 
 
 1 
 
 00 
 
 
 
 
 8041 ()-> 
 
 (( 
 
 (( 
 
 Deposited 
 
 812 
 
 39 
 44 
 
 8853 
 
 1 
 
 12 
 
 Check No. 2, 
 
 400 00 
 8453 44 
 
 << 1 
 
 15 
 
 Check No. 3, 
 
 281 
 
 .')7 
 
 8171 
 
 87 
 
 " 
 
 19 
 
 Check No. 4, 
 
 723 
 
 24 
 
 7448 
 
 6.t 
 
 Nov. 
 
 2 
 
 Check No. 5, 
 
 400 
 
 00 
 
 7048 
 
 63 
 
 (S 
 
 3 
 
 Deposited, 
 
 855 
 
 33 
 
 7903 
 
 96 
 
 is 
 
 11 
 
 Check No. 6, 
 
 270 
 
 80 
 
 76.33 
 
 16 
 
 i( 
 
 12 
 
 Check No. 7, 
 
 200 
 
 GO 
 
 7433 
 
 16 
 
 (C 
 
 19 
 
 Deposited, 
 
 3000 
 
 00 
 
 10,4.33 
 
 16 
 
 t( 
 
 « 
 
 Check No. 8, 
 
 812 
 
 OS 
 
 9621 
 
 08 
 
 (( 
 
 22 
 
 Check No 9, 
 
 497 
 
 4.') 
 
 91 2.^ 
 
 63 
 
;iAL 
 
 4926 
 
 884 
 
 75 
 70 
 
 4041 105 
 4000100 
 
 I 
 
 8041 10-> 
 HI2J39 
 
 8853144 
 
 4oaloo 
 
 8463|44 
 28llf,7 
 
 8171 Jh7 
 723 24 
 63 
 
 7448 
 400 
 
 7048 
 
 865 
 
 00 
 63 
 33 
 
 7903 
 270 
 
 96 
 80 
 
 7633116 
 200 00 
 
 7433 
 3000 
 
 10,433 
 812 
 
 16 
 00 
 16 
 08 
 
 9621 
 
 08 
 
 497 4r) 
 912363 
 
 196 
 
 CHECK BOOK. 
 
 COLLEGE BANK. 
 
 No. 1. 
 Uct. fi. 
 
 E. B. 
 
 No. 2. 
 Oct. 12. 
 R. Tabor, 
 for Mdse., 
 
 No. 3. 
 
 Oct. 15. 
 
 J. Jackflon, 
 
 O'lr accept- 
 ance, 
 
 No. 4. 
 Oct. 19. 
 Student'a 
 
 note favor 
 A. J. Black, 
 
 884 
 
 400 
 
 281 
 
 723 
 
 70 
 
 00 
 
 57 
 
 24 
 
 No.l. 
 
 Arthabanknville, Oct. 5, 1894. 
 Commercial College Bank, 
 Pay to E. Bell, or order, Eight Hundred and 
 Eighty-four ,''J}, Dollars. 
 
 8884.70. 
 
 Student d- Smith, 
 
 No. 2. 
 
 Arthahuakaville, Oct. 12, 1894. 
 Commercial College Bank, 
 Pay to Ricluird Tahor, or order, Four Hun- 
 dred iJu Dollarf. 
 
 $400.00. 
 
 Student d- Smith. 
 
 No. 3. 
 
 Arthabashiville, Oct. 15, 1894. 
 Commercial College Bank, 
 Pay to J. Jackson, or order, Two Hundred, 
 and Eighty-one /}J, Dollars. 
 
 $281 57. 
 
 Student <t Smith. 
 
 No. 4. 
 
 Atihabaskaville, Oct. 19, 1894. 
 Commercial College Bank, 
 Pay to A. J. Black, or order. Seven Hundred 
 and Twenty-three foo DoUars. 
 
 $723.24. 
 
 Student <fc Smith. 
 
 m 
 
196 
 
 BILT^ 
 
 BILL 
 
 i '• 
 
 ■II 
 
 No. 
 
 Drawieor Makkh. 
 
 Ik Wiiost: Favor. 
 
 For what Ugckiveo. 
 
 WllKHK FaVAHLK. 
 
 1 
 
 Jno. llrowii, 
 
 College Student, 
 
 MdHe., 
 
 Our Office. 
 
 2 
 
 Geo. Baker, 
 
 J. W. Smith. 
 
 Keal Efitate, 
 
 << i( 
 
 9 
 
 Richard Green, 
 
 Student & Co., 
 
 Md»e., 
 
 it t( 
 
 i 
 
 David Murphy, 
 
 « <i 
 
 i< 
 
 (( <i 
 
 6 
 
 Silas Green, 
 
 0. Goldsmith, 
 
 Real Estate, 
 
 .I.e. Bank. 
 
 6 
 
 Andrew Hill, 
 
 Student & Co. , 
 
 MdM>., 
 
 Our office. 
 
 7 
 
 MadisoD WellH, 
 
 (1 <( 
 
 On account, 
 
 His office. 
 
 8 
 
 Parker & Co., 
 
 M. J. Tyler, 
 
 Mdee. , 
 
 Their office. 
 
 9 
 
 David Murphy, 
 
 Student & Co., 
 
 (( 
 
 Our office. 
 
 10 
 
 Wm. Croker, 
 
 « (( 
 
 « 
 
 <i i< 
 
 11 
 
 Win. Hardy, 
 
 <( « 
 
 Real Estate, 
 
 X II 
 
 12 
 
 H. Byrne, 
 
 <i « 
 
 Mdee., 
 
 <( l( 
 
 13 
 
 E. Wttlker & Co., 
 
 J. W. Pepper, 
 
 << 
 
 Their office. 
 
 BILLS 
 
 No. 
 
 DiiAWEE OR Maker. 
 
 In Whose Favor. 
 
 For what Givek. 
 
 Where 
 
 Payable. 
 
 1 
 
 College Student, 
 
 Joseph Grant, 
 
 Mdse., 
 
 His office. 
 
 
 2 
 
 K II 
 
 A. Gorman, 
 
 Real Entate, 
 
 i( fi 
 
 
 3 
 
 <{ II 
 
 A. J. Black, 
 
 On account. 
 
 II 11 
 
 
 4 
 
 J. W. Smith, 
 
 E. Bell, 
 
 Mdse., 
 
 II It 
 
 
 5 
 
 H. Byrne, 
 
 J. Jackson, 
 
 On account, 
 
 Our " 
 
 
 6 
 
 Davis & Co., 
 
 Johnson & Bro., 
 
 Mdse., 
 
 i< It 
 
 
 7 
 
 K « 
 
 J. B. Gordon, 
 
 On account. 
 
 (1 >( 
 
 
 8 
 
 Roger William?, 
 
 J. Mills, 
 
 Mdse., 
 
 U <( 
 
 
 9 
 
 H. Jones & Co., 
 
 H. Walker, 
 
 « 
 
 (( (( 
 
 
BOOK. 
 
 197 
 
 RECEIVABLE. 
 
 r i 
 
 
 
 DAT 
 
 B. 
 
 TlMK. 
 
 Whbn Dub. 
 
 
 Amount. 
 
 s 
 
 
 1 
 9 
 
 a. 
 < 
 
 if 
 
 9 
 
 a 
 
 a 
 < 
 
 I 
 
 i 
 
 i 
 
 as 
 
 1 
 
 UKMAKKf. 
 
 $5H.'i 
 
 (10 
 
 Sept. 
 
 11 
 
 4 
 
 nio. 
 
 14 
 
 Discounted Uct. 3. 
 
 tiaO 
 
 00 
 
 t( 
 
 6 
 
 6 
 
 It 
 
 
 
 
 
 
 
 
 
 
 
 
 " 12. 
 
 540 
 
 00 
 
 Oct. 
 
 2 
 
 90 
 
 tlays 
 
 3 
 
 
 
 
 
 
 
 
 
 
 
 
 « •• 10. EiidorHe.l in 
 
 153 
 
 50 
 
 « 
 
 6 
 
 <i 
 
 « 
 
 7 
 
 
 
 
 
 
 
 
 
 
 
 
 our favor. 
 Paid Nov. 13. 
 
 700 
 
 00 
 
 <i 
 
 2 
 
 .30 
 
 If 
 
 
 
 
 
 
 
 
 
 
 
 4 
 
 
 Pnid "vith interest Oct. 28. 
 
 296 
 
 75 
 
 (( 
 
 10 
 
 15 
 
 « 
 
 
 
 
 
 
 
 
 
 
 28 
 
 
 
 » « II II 
 
 ^^2b 
 
 00 
 
 <i 
 
 14 
 
 10 
 
 41 
 
 
 
 
 
 
 
 
 
 
 27 
 
 
 
 
 7.50 
 
 00 
 
 Sept. 
 
 15 
 
 90 
 
 l< 
 
 
 
 
 
 
 
 
 
 
 
 
 1 
 
 Jiscoiuiteil O't. 27. 
 
 250 
 
 00 
 
 IM, 
 
 .15 
 
 90 
 
 (• 
 
 26 
 
 
 
 
 
 
 
 
 
 
 
 
 • 
 
 ■.m 
 
 00 
 
 Nov. 
 
 1 
 
 16 
 
 «< 
 
 
 
 
 
 
 
 
 
 
 
 19 
 
 
 Paid with iiitereRt, Nov. 19. 
 
 oODO 
 
 00 
 
 ti 
 
 6 
 
 IH 
 
 " 
 
 
 
 
 
 
 
 
 
 
 27 
 
 
 II K II 27. 
 
 276 
 430 
 
 00 
 00 
 
 << 
 « 
 
 21 
 
 18 
 
 5 
 3 
 
 
 
 
 
 
 
 
 
 
 
 
 29 
 24 
 
 
 <( II II 2'J 
 Endorsed in our favor. 
 Paid Nov. 24. 
 
 PAYABLE. 
 
 
 "^"^ 
 
 Date. 
 
 Ti 
 
 MB. 
 
 When Due. 
 
 
 
 Amount. 
 
 c 
 
 
 CO 
 
 a. 
 < 
 
 
 r. 
 
 a 
 -s 
 
 3 
 
 < 
 
 i. 
 
 i 
 
 5 
 
 1 
 
 1 
 
 Kemarkh. 
 
 $824 
 
 00 
 
 Sept. 
 
 12 
 
 5 
 
 mo. 
 
 
 1896 
 15 
 
 
 
 Discounted Nov. 19. 
 
 395 
 733 
 
 00 
 00 
 
 July 
 Sept. 
 
 14 
 6 
 
 4 
 4 
 
 <i 
 
 (6 
 
 1895 
 9 
 
 1 
 
 1 
 
 
 
 
 
 
 
 
 17 
 
 
 " " 8. 
 " Oct. 19. 
 
 891 
 
 00 
 
 (( 
 
 15 
 
 2 
 
 II 
 
 
 
 
 
 
 
 
 
 
 
 18 
 
 
 " " 5. 
 
 2S4 
 1800 
 
 00 
 00 
 
 Oct. 
 
 it 
 
 4 
 
 16 
 
 60 
 90 
 
 days 
 
 II 
 
 18 
 
 
 
 
 
 
 
 
 
 
 
 6 
 
 Accepted Oct. 4 ; discounted 
 
 Oct. 15. 
 Discounted Nov. 4. 
 
 500 
 
 00 
 
 i( 
 
 18 
 
 5 
 
 II 
 
 
 
 
 
 
 
 
 
 
 
 26 
 
 
 Paid Oct. 2(1. 
 
 950 
 
 00 
 
 Nov. 
 
 2 
 
 90 
 
 II 
 
 
 3 
 
 
 
 
 
 
 
 
 
 
 
 Discounted Nov. l.'>. 
 
 500 
 
 00 
 
 <i 
 
 20 
 
 30 
 
 II 
 
 
 
 
 
 
 
 
 
 
 
 
 23 
 
 '* " 22. 
 
 '^^ 
 
'! '' 
 
 f 
 
 ii 
 
 If 
 
 Dr. 
 
 1894. 
 
 Nov. 
 
 (I 
 « 
 
 198 
 
 CASH. 
 
 CASH 
 
 189-4. 
 
 
 
 
 Oct. 
 
 1 
 
 To College Student, 
 
 Investment 
 
 
 • ( 
 
 II 11 t> 
 
 On deposit in College Bank 
 
 
 K 
 
 " J. VV. ."smith, 
 
 luvcstuient 
 
 
 2 
 
 " Merchandise, 
 
 Sold R. Green as per S. B. 
 
 
 3 
 
 " Bills Reccivnble, 
 
 Rec'd. for John Brown's note 
 
 
 5 
 
 «* Interest, 
 
 Discount allowed us on J. W. Smith's 
 note 
 
 
 6 
 
 " Merclj.indisc, 
 
 Sold D. Murphy as per S. B. 
 
 
 8 
 
 " J. VV. Pepper, 
 
 Draft drawn on him @ 90 days, and sold 
 
 
 9 
 
 " Real Estate, 
 
 Sold 0. Gdldsiiiith, House and Lot, 5 
 Church St. 
 
 
 10 
 
 '' Bills Receivable, 
 
 Rec'd. cash for R. Green's note 
 
 
 t( 
 
 " Merchandise, 
 
 Sold A. Hill as per S. B. 
 
 
 11 
 
 " J. Gianby, 
 
 Rec'd. cash of him on "/c 
 
 
 12 
 
 " Bills Receivable^ 
 
 Geo. Baker pays his note 
 
 
 15 
 
 " Interest, 
 
 Discount allowed us on our acceptance 
 of the 4th 
 
 
 19 
 
 II >i 
 
 Discount allowed us on our acceptance 
 of Student's note 
 
 
 21 
 
 " J. Granby, 
 
 Rec'd. ca!»h on "/, 
 
 
 27 
 
 '♦ Bills Receivable, 
 
 Parker & Co.'s acceptance 
 
 
 28 
 
 " D. Murphy, 
 
 Rec'd. cash on "/^ 
 
 
 (1 
 
 " Bills Receivable, 
 
 M. Well's iicceptance 
 
 
 « 
 
 (1 ii (( 
 
 • A. Hill's note of the 10th 
 
 
 (( 
 
 '' Interest, 
 
 I Interest on A. Hill's note 
 
 1 
 
 3 
 4 
 5 
 6 
 
 8 
 9 
 11 
 13 
 15 
 16 
 
 To Balance, 
 " D. Murphy, 
 " Interest, 
 " J. W. Pepper, 
 " Real Estate, 
 
 " Interest, 
 
 " O. Goldsmith, 
 
 " Interest. 
 
 ♦' B. Receivable, 
 
 " Interest, 
 
 " W. Hardy, 
 
 '• Merchandise, 
 
 Cash on hand 
 
 Drew a draft on him and sold it 
 
 Discount on our acceptance as per B. B. 
 
 Rec'd. cash of him on "/„ 
 
 Sold W. Hardy, House and Lot 74 
 
 Court St. 
 Discount on Student's note as per B. B. 
 Rec'd. cash of him on "/„ 
 Discount allowed us on R. W.'s draft 
 For acceptance of Silas Green 
 Discount on acceptance as per B. B. 
 Rec'd. cash of him on '/„ 
 Check on J. C. Bnnk 
 
 $397d 
 
 00 
 
 4925 75 
 
 4000 00 
 
 300 00 
 
 585i00 
 
 6 30 
 
 250 00 
 
 825 0(» 
 
 22000lt 
 
 54000 
 
 275 00 
 
 295 00 
 
 650 00 
 
 2 48 
 
 97<> 
 
 300 0(1 
 
 750(1(1 
 
 300 00 
 
 325 00 
 
 •i96 75 
 
 |88 
 
 ,$2081187 
 
 1 i 
 
 «15923 62 
 
 860 00 
 2219 
 
 225 00 
 
 2950'00 
 260 
 
 1500 00 
 
 42(1 
 
 70000 
 
 12:41* 
 
 1500 00 
 235 00 
 
 $23935' 10 
 
199 
 
 :ash 
 
 BOOK. 
 
 CASH. 
 
 Cr. 
 
 
 
 
 1894. 
 
 
 
 
 - ' ' - - 
 
 
 • ■ 
 
 $397i)00 Oct. 
 
 3 
 
 By Interest, 
 
 Discount on Jno. Brown's note 
 
 % 9 
 
 HI ' ; 
 
 4925 75 
 
 5 
 
 '■ Bills Payable, 
 
 J. W. Smith's note favor E. Bell 
 
 891 
 
 00 
 
 4000 00 " , 8 
 
 " Interest, 
 
 Discount on draft drawn on J.W. Pepper 
 
 12 
 
 61 
 
 300 00 " 10 
 
 •t 11 
 
 " allowed .R, Green on his note 
 
 7 
 
 64 
 
 585100 " 12 
 
 (1 K 
 
 " " G. Baker " " " 
 
 16 
 
 03 
 
 I .( u 
 
 " Mcrciiaiidisc, 
 
 Bought of E. Tabor 
 
 750 
 
 00 
 
 630 " 15 
 
 " Bills Payable, 
 
 Our acceptance fiivor J. Jackson 
 
 284 
 
 00 
 
 25000 
 
 16 
 
 " Merchandise, 
 
 Bought of Davis & Co. 
 
 1500 
 
 00 
 
 a25;0(i 
 
 19 
 
 " Bills Payable, 
 
 Student's note favor A. J. Black 
 
 733 
 
 00 
 
 1 
 
 2a 
 
 " Loss and (lain. 
 
 Donated cash to a Charitable Institution 
 
 50 
 
 00 
 
 220000 
 
 2rt 
 
 " Bills Payable, 
 
 Our acceptance favor J. B. Gordon 
 
 500 
 
 00 
 
 5400O 
 
 27 
 
 " Intere.st, 
 
 Discount allowed Parker & Co. on their 
 
 
 275 00 
 
 
 acceptance 
 
 6 
 
 16 
 
 295 00 " 30 
 
 " Less and Gain, 
 
 1 Paid Sundry expenses 
 
 128 00 
 
 65000 " 31 
 
 2 43 
 
 1 
 
 Balance, 
 
 Cash on hand 
 
 15923 
 
 62 
 
 : ^ 
 
 9T<i 
 300 00 
 
 . 1 
 
 
 ^^ 
 
 
 '-lii 
 
 750(Hi 
 
 1 
 
 
 ^-'^ 
 
 
 ''iH 
 
 300 0(1 
 
 ( 
 1 
 
 
 ^-^ 
 
 
 Iil»Br/ . •■ 1 
 
 325 00 
 
 1 
 
 
 ^^^ 
 
 
 
 HH '. 
 
 •id6 7.T 
 
 1 
 
 
 ^^,,„^ 
 
 
 
 Hh 
 
 •S.a 
 
 i 
 
 
 
 
 
 ^^H 
 
 
 8T 
 
 1 
 
 1 
 
 i 
 
 J 
 
 $20811 
 
 87 
 
 ,$20811 
 
 
 
 1894. 
 
 
 
 
 
 $15923 
 
 t)2 
 
 xVov. 
 
 2 
 
 By Mdse., 
 
 Boujiht of R. Williams 
 
 $1225 
 
 00 
 
 K 
 
 860,00 
 
 (1 
 
 3 
 
 " Discount, 
 
 Drew a draft on D. Murpliy and sold it 
 
 
 
 ^K 
 
 221'J 
 
 
 
 
 less 
 
 4 
 
 67 
 
 ^B 
 
 225,00 
 
 
 4 
 
 " Bills Payable, 
 
 Our ncceptance favor Johnson & Co. 
 
 1800 
 
 00 
 
 wKm 
 
 * 
 
 
 8 
 
 K (. (1 
 
 Student's note favor A. Gorman 
 
 395 
 
 00 
 
 HB . 
 
 2950'00 
 
 
 11 
 
 *' Eoger Williams, 
 
 Paid his draft on us 
 
 275 
 
 00 
 
 ^■^^5 
 
 2M 
 
 
 12 
 
 " Mdse., 
 
 Bought of John Mason 
 
 750 
 
 00 AH 
 
 1500 00 
 
 
 15 
 
 " Bills Payable, 
 
 Our acceptance, favor Jno. Mills 
 
 950 
 
 00 I^B 
 
 4 20 
 
 
 
 
 
 
 
 70000 
 
 
 
 
 
 
 ^^Km 'V 
 
 12:4H 
 
 
 
 
 
 
 
 1500 00 
 
 
 
 
 
 
 
 235 00 
 
 
 
 
 
 $5399 
 
 jH> ' 
 
 8239 
 
 'it 
 
 t 
 
 67 1 
 
 ■ 
 
41, 
 
 
 
 \U 
 
 200 
 
 Dr. 
 
 
 
 CASH BOOK. 
 
 
 
 1894. 
 
 
 
 
 
 
 Nov. 
 
 16 
 
 Brought over, 
 
 
 823935 
 
 10 
 
 
 
 19 
 
 To Discount 
 
 Allowed us on Student's note 
 
 11 
 
 92 
 
 
 
 K 
 
 " Bills Receivable, 
 
 Wm. Croker's note 
 
 350 
 
 00 
 
 
 
 « 
 
 " Interest, 
 
 Interest on W . C's. note 
 
 1 
 
 04 
 
 
 
 21 
 
 " Merchandise, 
 
 Sold H. Byrne as per S. B. 
 
 225 
 
 00 
 
 
 
 22 
 
 " Discount, 
 
 ■ On our acceptance favor H. Wulker 
 
 2 
 
 55 
 
 
 
 24 
 
 " Bills Receivable, 
 
 Walker & Co.'s acceptance 
 
 430 
 
 00 
 
 
 
 27 
 
 •• 0. Goldsmith, 
 
 Received casli on "/, 
 
 475 
 
 00 
 
 
 
 « 
 
 " Bills Receivable, 
 
 Vf. Hardy's note 
 
 3000 
 
 00 
 
 
 
 II 
 
 " Interest, 
 
 Interet^t on W. H.'s note 
 
 10 
 
 3<> 
 
 
 
 29 
 
 " Bills Receivable, 
 
 H . Byrne's note 
 
 275 
 
 00 
 
 i< 
 
 « 
 
 " Interest, 
 
 Interest on H. B.'s note 
 
 
 36 
 
 
 
 S28716 
 
 33 
 
CASH BOOK. 
 
 Cr. 
 
 1894. 
 
 Nov. 
 
 ii 
 
 (( 
 <( 
 (1 
 <> 
 
 16 
 
 19 
 
 22 
 
 25 
 
 HO 
 « 
 
 Brought over, 
 By Bills Payable, 
 
 " Loss & Gain, 
 <( (( (( 
 
 " Balance, 
 
 Student's note favor J. Grant 
 Our acceptance favor H. Walker 
 Paid Sundry expenses 
 " Clerk Hire, rent 
 
 Cash on hand 
 
 5399 
 
 824 
 
 500 
 
 35 
 
 140 
 
 21817 
 
 $28716 
 
 67 
 00 
 00 
 00 
 00 
 
 66 
 
 33 
 
wmmmmmm 
 
 p 1 
 
 til OS 
 
 plau( 
 plact 
 in til 
 
SKT VIII. 
 
 Special Column Journal. 
 
 The yPECiAi- Column Jouiinai- is a Journal provided with special columns for 
 tliose items that occur most frctjuently. 
 
 The Journal •••ivtn in the set consist* if six columns. As tlius arranged it takes the 
 place of a Cash Book, a Sales Book, a Day Hook and an Invoice Book. 
 
 In posting Cash and Merchandise carry the total amounts to the Ledger ; the items 
 placed in thj columus marked " Sundries " must be posted as from an ordinary journal. 
 
 As soon as you have written a page, prove your work ; the amounts of the items 
 in tlie Dr. columns must be the same as the amounts in the Cr. columns. 
 
 W' 
 
I 11.1 I,. J. .^ww ^sggiiijjjmiHi 
 
 1 ; 
 
 Sui 
 
 i ; 
 
 f 
 
 518c 
 
205 
 
 Arthabaskatille, Dec. 4, 1894. 
 
 SUNDBIES 
 
 Cash. 
 
 MD8K. 
 
 
 Mdse. 
 
 Cash. 
 
 1 
 
 SCNDRIES 
 
 
 
 
 
 
 
 Collece Student commences bus- 
 iness this day with the following 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Resources and Liabilities. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Resoukoes. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Sundries Dr. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 To College Student 
 
 
 
 
 
 16,460 
 
 75 
 
 
 
 5300 
 
 00 
 
 7585 
 
 75 
 
 Cash. Amount invested 
 Mdse., " " 
 Bills Rec'ble, A note against J. 
 
 
 
 
 
 
 
 575 
 
 00 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Powers for $575, 
 
 
 
 
 
 
 
 
 
 
 
 
 
 due Jan. 15, '95. 
 
 
 
 
 
 
 
 600 
 
 00 
 
 
 
 
 
 " " A note against \V. 
 Ward, tor $600, 
 due Feb. 23, '95. 
 
 
 
 
 
 
 
 2400 
 
 00 
 
 
 
 
 
 Coil. Hank, Cash on deposit. 
 
 
 
 
 
 
 
 1904 
 
 75 
 
 
 
 
 
 College Student Dr. 
 
 To Sundries, 
 
 To W.Qoldsmith, I owe him on act. 
 «' B. Pay'ble A note favor R. 
 Cromwell,for$43», 
 due March 6, '95. 
 A note favor J. 
 Smith, for $725, 
 due Dec. 29, 1894. 
 
 (1 
 
 
 
 
 
 749 
 430 
 
 725 
 
 75 
 00 
 
 00 
 
 300 
 
 
 104 
 
 75 
 
 
 
 Bills lieceieable Dr. 
 
 To Mdse. 
 Cash, Sold R. Webster, 
 27 bbls. Flour at 
 $0,75, $182.25 
 15 bbls. Snjjar at 
 $9.50, $142.50 
 2 sacks Coffee at 
 $40, $80.00 
 Rec'd his note at 3 mos. $300 ; 
 Cash, $104.75. 
 
 3 
 
 404 
 
 75 
 
 
 
 
 
 
 Sundries Dr. 
 
 
 
 
 
 
 
 
 To Bills Receivable, 
 
 
 
 
 
 575 
 
 00 
 
 4 
 
 06 
 
 570 
 
 94 
 
 
 
 Discount, John Powers pre- 
 pays his note, 
 
 Cash, Less discount al- 
 lowed him for 43 d. 
 
 
 
 
 
 
 
 
 
 59 
 
 00 
 
 
 
 Cas/i Dr. 
 
 To Mdse,, 
 Sold Cooney, 3 bbls. 
 Flour, at $7, $21 
 4 bbls. Biscuits, at 
 
 59 
 
 00 
 
 
 
 
 
 
 
 
 
 
 76 
 
 $9.50, $38.00 
 
 
 
 
 
 18,940 
 
 
 5783 81 
 
 6034 
 
 69 
 
 7685 
 
 463 
 
 75 
 
 1 
 
 
 50 
 
 ,ef 
 
tl i 
 
 ii 
 
 m' 
 
 M. 
 
 206 
 
 ARTHABA8KAvn.M, Dec. 4, 1894. 
 
 SCNDRIKS 
 
 5783 
 
 293 
 
 100 
 
 2600 
 
 430 
 
 Gash. 
 
 6034 
 
 69 
 
 160,00 
 
 00 
 
 00 
 
 326 
 
 378 
 
 00 
 
 00 
 
 69 
 
 9817 70 
 
 Mdsk. 
 
 7685 
 
 592 
 
 6777 00 
 
 31 
 
 76 
 
 860 
 
 00 
 
 8435 
 
 Brought forward, 
 
 Sundries Dr. 
 
 To Mdse., 
 Cash, Sold Jno. Maaoii : 
 
 Bills Rec'ble, 16 bbls. Flour at 
 $7, $106.00 
 
 Jno. Mason, 8 hbls.Appiea at $3 
 
 $24.00 
 
 7 boxes Prunes at 
 
 $2.00, $18.20 
 
 24 Hants at $226, 
 
 $64.00 
 
 I9bbls. Beefat$18, 
 
 $342.00 
 
 College Bank Dr. 
 
 To Cash, 
 Deposited. 
 
 Mdse., i>r. 
 
 To Sundries, 
 To Bills P'ble. Bot. of W. Cooper: 
 " Cash, 25 bhds. Molasses 
 
 at $34 
 " Coll. Bank, Gave in payment 
 my note at 60 da.; 
 cash and check 
 
 76 
 
 Bills Payable Dr. 
 
 To Sundries, 
 
 To Discount, Prepaid my note 
 favor of R. Crom- 
 well, less discount 
 for 93 dayp. 
 
 Coll. Bank, Paid the proceeds 
 per check. 
 
 Wm. Goldsmith Dr. 
 
 To Cash, 
 
 Paid him on acct., 
 
 6 
 
 Bills Receivable Dr. 
 
 To Mdse., 
 
 Sold R. Webster on 
 
 his note at 15 days; 
 
 7 hhds. Molasses at 
 $42 
 
 8 bbls.; Sugar at 
 $10.60 
 
 Sundries 
 
 Cash 
 
 Discount, 
 
 Dr. 
 
 To Billi Receivable 
 Wm. Ward prepays 
 his note, less dis 
 count allowed him 
 for 78 days 
 
 MOSG. 
 
 463 
 543 
 
 Carb. 
 
 SUNDRIEH 
 
 378 
 
 1384 
 
 00 
 
 96 
 
 2500 
 
 18,940 
 
 50 
 
 00 
 
 325 
 
 2826 
 
 00 
 
 300 
 260 
 
 300 
 
 423 
 
 00 
 
 oo 
 
 00 
 
 157 
 4.1 
 
 00 
 
 600 
 
 20,820 
 
 00 
 
 50 
 
1894. 
 
 SONDRIES 
 
 18,940 
 
 50 
 
 300|0O 
 ' 26000 
 
 SOOlOO 
 
 6 
 ATA 
 
 57 
 4-^ 
 
 Ofl 
 
 600 00 
 
 ilool 
 
 20 
 
 820150 
 
 207 
 
 Arthabaskavii.m, Dec. 8, 189 
 
 SUNDRIBS 
 
 9817 
 
 300 
 
 70 
 
 00 
 
 9.3 70 
 
 725100 
 
 1000 
 
 00 
 
 100 
 
 00 
 
 Cash. 
 
 6777 
 
 176 
 
 19 
 
 300 
 
 00 
 
 12,340 
 
 59 
 
 00 
 
 00 
 
 Mdre. 
 
 84;i5 
 
 104 
 
 75 
 
 295 
 
 243 
 
 81 
 
 60 
 
 7696 
 
 06 
 
 76 
 
 Mdbe. 
 
 Brought forward, 
 Sundries Dr. 
 
 To Mdse. 
 Uaah, Sold Wm. Brown 
 
 Bills Rec'ble., 13 boxen BiHCuita at 
 
 $2.40 
 Wm. Brown, 3 oheete Tea at $18 
 16 bbl^). Beef at $16 
 4 bblfl. Biscuits at 
 $10 
 
 25 bble. Flour at 
 $7.60 
 Kec'd in payment cash ; his note 
 at 3 roos.; the balance on acct 
 at 10 days. 
 
 1.384 96 
 668l70 
 
 Bills Payable Dr. 
 
 To Sundries 
 To Discount, Prepaid mv note due 
 Dec. 29,' favor J 
 " Cashj Smith, less disc't. 
 
 9 
 
 Cash Dr. 
 
 ToR. Webster, 
 Rec'd. cash of him in full. 
 
 Wm. Jones Dr. 
 
 To Cash, 
 Loaned him $1000 for 10 days at 
 7 per cent, interest. 
 
 Loss Jh Gain Dr. 
 
 To Cash, 
 Donated cash to a charitable In- 
 titutiou. 
 11 
 
 Sundries 
 
 Discount, 
 
 Cash, 
 
 Dr. 
 
 To Bills Receivable, 
 R. Webster prepays 
 
 his note less dis 
 count allowed him 
 
 12 
 
 Sundries 
 
 Cash, 
 
 W. Bedford, 
 
 84.35175 
 
 Dr. 
 
 To Mdse., 
 SoldWm. Bedford: 
 30 bbls. Flour at 
 
 $7.00 
 6 hhds. Molasses at 
 
 $46.00 
 3 chests Tea at $3.25 
 
 Cash. 
 
 543 
 
 2825 00 
 
 60 
 
 2497 
 
 Sundries 
 
 20,820 
 
 60 
 
 722 60 
 
 1000 00 
 
 100 o« 
 
 15ll 4647160' 
 
 60 
 
 104 
 
 76 
 
 300 
 
 00 
 
 21,227 
 
 76 
 
 -ViHi 
 
208 
 
 Artiiabiskaville, Dec. 14. 1894. 
 
 Ili'i 
 
 SUNDRIKH 
 
 12,340 
 
 3«00 
 
 Cash. 
 
 7696 
 
 06 
 
 MD8E. 
 
 8436 
 
 24 
 
 00 
 
 100 
 
 00; 
 
 1850 
 
 00 
 
 93 
 
 1002 
 
 70 
 
 30 
 
 292 
 
 15 
 
 18,306174 
 
 iU92 
 
 06 
 
 76 
 
 Brought forward, 
 
 Real Estate Dr. 
 
 To Sundries, 
 
 To Cash, Bought of W 
 
 Rogers : — 
 " Coll. Bank, House and Lot No. 
 
 6, Court St. 
 " Bills P'ble.jGave in payment, 
 Casii 1760, Check 
 1 1 200; my note 
 at 4 mos. for the 
 the balance 
 
 Mdse. 
 
 2497 
 
 Cash 
 
 Vr. 
 
 To John Mason, 
 Kec'd. cash of him in full of act. 
 
 16 
 
 Expense Dr. 
 
 'Jo Cash, 
 Paid repairs on store 
 
 18 
 
 Cash 
 
 Dr. 
 
 To W.. Brown, 
 Kec'd. cash of him in full of act. 
 
 19 
 
 Cash Dr. 
 
 To Sundries, 
 To VV. Jones, Kec'd. cash for the 
 loan made him 
 " Interest, with int. on same 
 
 8435 
 
 Bills Payahle Dr. 
 
 To Sundries, 
 
 To Discount, Prepaid my note 
 
 favor of W.Rogers, 
 
 " Cash, less discount 
 
 20 
 
 John Mason Dr. 
 
 To Mdse., 
 Sold Jno. Mason 
 30 Hams at $2.25 
 9 bbls. Flour at $6.75 
 5 bbls. Pork at $19 
 7 " Apples at $3.50 
 12 buckets Blackb r 
 ry Jam at $3.70 
 
 16 
 
 Cash. 
 
 4647 
 
 750 
 
 292 
 
 75 
 
 50 
 
 00 
 
 SUNDHIEii 
 
 21,227 
 
 1200 
 1860 
 
 00 
 00 
 
 24 
 
 00 
 
 100 
 
 on 
 
 1813 
 
 51 
 
 16 
 
 278S 
 
 301 
 
 93 
 
 70 
 
 1000 
 2 
 
 36 
 
 7235101 
 
 00 
 30 
 
 49 
 
 25,510 
 
 24 
 
. 1894. 
 
 50 
 
 iSUNDKlBH 
 
 00 
 
 21,227 
 
 75 
 
 1200 00 
 1860 01) 
 
 100 
 
 on 
 
 00 
 
 \r^ 
 
 70 
 
 1000 
 2 
 
 00 
 30 
 
 51 
 
 36 
 
 49 
 
 5101 25,510124 
 
 209 
 
 Arthahamkavii.i.I':, l)<>r. 21. iH94 
 
 SUNDRIEH 
 
 Cahii. 
 
 Mdhic. 
 
 
 18,306 
 272 
 
 74 
 00 
 
 00 
 
 1 
 1 
 
 i 
 
 i 
 1 
 
 1 
 1 
 
 1 
 
 1 
 
 i 
 
 i 
 
 1 
 ! 
 
 00 
 
 8792 
 
 i 
 
 I 2500 
 
 379 
 
 272 
 134 
 
 1800 
 
 06 
 
 00 
 12 
 
 00 
 65 
 
 00 
 
 83 
 
 8435 
 
 76 
 
 75 
 83 
 74 
 
 32 
 
 Brought forword, 
 
 Bills lieceieal'le, Dr. 
 
 To Mdit., 
 Sold R. Croker on his note at 3 lin 
 12bbl». beefat$16 
 2 fiack? Coffpe at|40 
 « 
 
 1800 
 
 Sundrieti Dr. 
 
 To Real Estate. 
 Cash, SoM J. Williams : 
 Bills Rec'ble., Houne and Lot, 6 
 Court St., 
 Uec'd- in payment, 
 Cash ; IiIh note at 3 
 (lays to balance. 
 
 24 
 
 
 Cai,h Dr. 
 
 To Sundries, 
 To B. Kec'blc, Kich'ii Websipr 
 " Interest pays li is note of the 
 
 (itii with interest 
 
 on same. 
 
 27 
 
 Cash Dr. 
 
 To Bills Receivable, 
 
 R. Croker payw his 
 
 note ol the 2lHt. 
 
 28 
 
 Cns/i Dr. 
 
 To Mdse., 
 Si lid J. Rogers : 
 24 buckets Jam at 
 $3.60 
 
 3 bxs. Dates at $2.75 
 
 4 bbls. Biscuits al 
 $10 
 
 29 
 
 
 Cash Dr, 
 
 To Bills liereioable 
 
 Jiio. WilliiimN pays 
 
 his note of the 23rd 
 
 31 
 
 74 
 
 Expense Dr. 
 
 To Cash, 
 Paid clerk hire unl gas bill 
 
 20,152 74 
 
 12,877 
 
 8435 
 12,877 
 20,1.52 
 
 i 
 
 41,766 
 
 MUHE. 
 
 2789130 
 
 27200 
 
 Cahii. 
 
 i;U66 
 
 :i 
 
 31!»5'J5' 
 
 7309 0! 
 
 31261 i36 
 
 41,766 32 
 
 7235I0I 
 
 74 00 
 
 SUNDHIEtl 
 
 2.'>,610 
 
 4300 
 
 378 
 1 
 
 272 
 
 24 
 
 00 
 
 tlO 
 12 
 
 DO 
 
 1800 00 
 
 7309 
 
 ni 
 
 1 31,261136 
 
 1 
 
 r 
 
 4 
 
 U' 
 
^ I 
 
 
 1 
 
i^'Airr n. 
 
 
 5lX( WJC ]t;XTK\ 
 
irrrr 
 
 y I 
 
 Itl 
 
213 
 
 Single Entry Book-keeping. 
 
 Ill our study of DoOBLE Entry BookKeeving, we liave seen that every trans- 
 action is entered into at least two accounts ; in one account there is a debit entry ; in 
 another, there is a credit entry. Accounts were opened with every species of property, 
 as with persons. In Bookkfipiny bi/ Dnuhh Entnj^ accounts are kupt with property 
 as well as with persons. 
 
 In SiiKjlii Evtrji Bni)k-k<:cj)ing , however, accounts are kept in the Lcd^icrwith persons 
 only, and every transaction is recorded to the debit or credit side of a single account. 
 
 The rules for Journalizing personal accounts in Single Entry, and for posting, arc 
 the same as in Double Entry. 
 
 The books generally used in Single Entry are the Day Book or Journal, the (Jash 
 Book, the Ledoer, and the Bill Book. 
 
 The Day Book or Journal contains a record of every transaction that retjuires that 
 a person be debited or crediti'd. All purchases on account, and all payments on account 
 are entered inU. this book. It is from this book that the posting is done. 
 
 The Cash Book contains all receipts and payments of cash. The difference between 
 the debtor column and the creditor column must show the exact amount of cash on hand. 
 Of course the amount of the creditor column cannot be larger than the amount of the 
 debtor column, for we cannot pay out more than we receive. 
 
 The Lepoi R contains under a single title all the transactions belonging to the same 
 account. 
 
 In the Bill Book are recorded the particulars incident to the notes tliat we receive 
 and the notes that we issue. 
 
 A Sale.s Book, for recordimj: all sales of merchandise ; an Invoice Book, for 
 rccordino; all tlie purchases of mordiandisc ; a Check Book, for our fr.insaotions with tlie 
 Bank, may also be kept. 
 
 f./' 
 
^K^s^ammm^nmmmmmm 
 
 L'14 
 
 Siiig-Je Hiitry — Set I. 
 
 DAY IJOOK OH JOUl.'NAL. CASH BOOK AXD l.KfXiKU 
 
 'I'lif l,raii,siclimis loi iliis Set will ln' tliosr ol' lair !i — i >fi ,.| Dcrliic l']iilrs". 'r'Hi! 
 t.lir (• !■ n!v- will lir iiiaiji' mit in full : ::- a I'liriliri- niil, :it'ter Ciicli tr;inMa'tifiii '.vili In.- 
 \viitt'n the initial^ "!' tli<' h loks iuio uliicli tiic h^ii-ai-iiiMi niu-i cniir. 
 
 i\ |;T1I.\ !!.\SKA VII.I i^". I' <^,, ( A V.'.n A. ,I.\M AIM' !. l.'^'l'."). 
 
 I'oili';/!.- Sluilrnl iK.:iiis iiu-iiir>- tJii- 'iiv wii.';. iln' liiiinwiii^ i\.>oiiri- - : ('a-ii. 
 $4000 ()() (.1. \- ('. 15). .Milsi! . SJaIMI iM) ,J ,. Ji, ihr .1 ,1 L.. ririlii. Shi.,/, tii .-•;:»n(i iM). 
 2. Sold Jaiiic.-. J!i-ii\vn joi' ca-li, 'J.') liliis. Fiuiir (« ><'>,'ii» ; -J li'i.is. Siivaa', Mill Ih- O' I'a'. 
 (C. B.). ;-!. Saia W. 11. Smitli ..■! ■/ . ].") bbU. Im.,iii- (-,, Sd.Al) , -I rli >i. Tea, 1 l'» Ihs. 
 @ Siic. (.1. A \j.). 1. linuirlit. ..iJa-. Por.l c*^ Co. i'-r ,■ .^1,. ■.'.:^ 1.1>1-. l!ol („ .^17,(1:1; .')0 
 r^aeks Salt (a Sl.lll rC. B ;, ,■). lioa-'l.t nC 'i'. Wal-ll '»< '/... -'."> ht.U. i! ■•!. ClIIKl ll,.-<. (7f. 
 lOi-, : ],') xick.-^ {.Utilvv, ;iO(l() il,.-. (<- -Jiiiv (J L J. 7. KVcciv.MJ ca^h of W. II. Smith ' 
 lull ol '/^(J.. ('. I5...V L.). S. Houiiiil. foi-ca^li, 1 mns nfc... ,|. Sio.Od , C. 11.;. 
 Soil! John Bak.T loi- ,-a.-h. It* 1.1.1s, HvXCw. §!'.•. ihi ; ^7 siok^ Salt (« ?1. •_'.'. ; 1 1 hl-K. 
 J.ar-I (Tv SaO.Od; 1.1 >ack> Cofh'u, L'OllO 11... (-i, 'JS,-. ,('. |;.,. 10 I'aid Ti,..s. \V;,i.!, ,a-h 
 Oil /„. SUOO.OO ,,),, (', B. \- [. .1. 11. raidcash i'''i a ^ali . .Sm.'xC. II ). 12. Stud ut 
 <lriAV (.•a.sh i'r.;Mi ihc i.u<iiif.-.~. .-J^.A.IMi (.1., ('. 15. .V L.;. 14 S^.ld Martin \- ( "... on /,, Ti 
 bhN. Lard (<i SJO.")!! ; S .-^acks Salt (("., .SI.;;.' : ;; l,.l.l,<. \U'-i' 0" S-'2 00 (J, .V i, , IJ. 
 Sold Will, .loiiii.-oii r.-.r c:i<li, -JS 1.1)1.^. h'hmr (.i; S7.II0 MJ, JJj, {••) i'ai.l icni of >;or,. m 
 cash, Sl-0.00 ((' r..V IC Bon >.' h t. .f John Smith lor (.-i^li, 48 bblv Sn.^ar. !);ii(i jl... 
 ('' 4('. (V. !'..). 17. Soid John .Mii,(;h(d! f(.r c i-h. .'. LbU. Sii-av, 1000 lb.. („ .VAc. 
 ((,'. B). IS. Sold Martin \- Co, on 7. lAbbU. Sircar f'B SlO.fjO ; S hbls. I/ird (■' 82U : 
 4 siok.< C'.fffc. ^(10 11,^. (" -270. (.1. iS; L.). iO. Sold d'no,-, l!o' iii.-m oa /,. 17.")lh,>. 
 Majiii' S i-ar (.. 1 Sp. ; 'yl do/,. \\n,j;~ (,( ■j.^K. , ;■)!) lbs. liultor ('( i:7.-, ; I'i.S Ib.v ( 'iirr.s.' 
 OC lie. (J. \ B ). 21, Paid Tho^. Walsh in full of ■■"- fj.. C. B, \ B ., ;'':;, Sohl 
 Uiraiii Smith on ',',, oii lbs But.icr C'/i "irir. : 2 l.o\-rs ,Baisiii,s (o )i>">.Oii: 4 bo\(.> 
 Dates @ s2.T."i ; ."1 bo.s.s l'ium'> ((/, S4.25; 5 box. ^ CracdoT- v' s2.tiii i.J, .\. Ij... 
 24. 1u'(,vm\(m1 csh of .Mailing C'.. on '/,,. ,S22C0(; i'.\..i\ i'>. \ L). 2,'), lucrivcd 
 cash of '.r, .Iiobiii.-ioii in full (.f ' ,. (J,, C B. iV 1..). 2d. So|i| Thos S vinmii' for ra-h. 
 20 bbls. Sn.uMr, dUiMI Ih.^. OJ) aA-. i < '. B.). 27, iiicivci ia>h of ,Martin ,V To, ..n v , 
 820(t,<)0 (J., C, B, \ L.}. 28. S(.id James C<.ok for .■..^h. 2 bids, Su^ar (,( $12, mi : 1 
 sack CoIIIm-, 200 lbs ('(; 27.;, ; 1 bbl, I'.c.d' ('<:, SID.OO ((.". P. ). :',]. lirceivod rash ol 
 .Martin i\; Co. in full <i\' "/ (('. B,. J. iS: B.), {'•) Paid c s|i('ii-o~ in fasli as follow^ • — 
 Clerk hiir, §75(11' : Cas Bill. 812, On ,(' B >. 
 
 I\\i,NT(>RV Mv.KciiA.N'i.isr, iNSLi.!.. vai.uku at .S2!l'd.iMi 
 
 SaI'F. VAf.fKI. AT Ci'S.' I'lilCK, 175JIO. 
 
21 : 
 
 DAY BOOK OR JOURNAL. 
 
 AkVICAI^VSIv.W IM.E, i\Q., .J.WL'.VKV l-l', 18U."). 
 
 ! 'oI.I.KCiK Mtl.KNT 
 
 C'iislt Oil liatl'l, 
 Mercliiiii'liM-, 
 
 A'. II. 
 
 .■>\i:tii 
 
 S',.',! 
 
 Ill; O'l ■'> 
 
 4 eh St- T.:.i. I IM ,b-,. r, 
 
 ,1: .,.y 
 
 iins \\'.\r..-;ii 
 
 Jjmu'lit of iiiiH on '',, 
 l!5 Uil-. IV -f. (H)'>0 U.S. (5 Mc. 
 L") -^ick.- CoflW-, 3(l0fi lbs ® 23v 
 
 \V. JI. Sm 
 
 I Til 
 
 liriv-ivnl CM>!i iifliiiii ii! lull o' '■', 
 
 - 10 
 
 i"lM.-<. \\ a: sii 
 
 i'aiii liii}] (M-li I'll "/, 
 
 ' 'o!,i,K(ir, Sti I)[;nt 
 
 Cr. 
 
 SiiodO 1(1 
 
 iJr 
 
 $4lHJ(),itOJi 
 
 L'r)n(l()(i!i 
 
 rv. 
 
 fr 
 
 Or. 
 
 _J 
 
 W'itliihvw easli tcr I'vivute ox[ 
 
 il'IlSl.'-. 
 
 MaIITIN ,V Cn. 
 
 SmM tilL'lll nil -7,, 
 
 5 bi.N L ii-a r<>; a-o r»(i 
 
 8 .sirks Salt ('I'. .^1 ;'.2 
 ;-!lill<. BcC'^ .s 22 00 
 
 Dr. 
 
 Dr, 
 
 1? 
 
 Mauti.n \ (.'ii. 
 
 S iM til. -Ill "II V^ 
 
 1.") iii'ls. Sii-nr © sin.r.u 
 
 8 •' I,aril " SJIi.iin 
 
 4 sick- (,'ofTr. 800 1',.. („ 27('. 
 
 />r. 
 
 1 4*. r)0 
 
 41i.(M) 
 
 12!I0 (H) 
 
 iin(i 'Ml, 
 
 (i'.ioiou ; 
 
 iii;.-)() 
 
 ti'jDUO 
 
 2.) iio 
 
 •i-_M oi; 
 
 147:)(' 
 
 10 ofi 
 
 G . 0(1 
 
 I 
 inioO 
 
 5S1 50 
 
 208 
 
 2n; 
 
 00 
 
 00' 
 
n • n 
 
 I !' 
 
 l.ii 
 
 
 216 
 Arthabaskaville, P.Q., January 19, 1895. 
 
 19 
 
 Thos, Robinson 
 
 Sold him on "/, 
 
 17ft lbs. Maple Sugar @ i8c. 
 
 54 doz. Eggs " 25c. 
 
 59 lbs. Butter " 27c. 
 
 128 " Cheese " 14c. 
 
 21 
 
 Thos. Wai.sh 
 
 Paid him cash in full of '/, 
 
 2.S 
 
 Hiram S.mith 
 
 Sold iiim on "/,, 
 56 lbs. Butter (a), 25c, 
 2 boves Baisins " 83.00 
 4 " Dates " 2.75 
 
 " Prunes '' 4.25 
 " '>ackcrs " 2.00 
 
 24 
 
 2h 
 
 T. EOBINSON 
 
 Received cash of iiiui in full 
 
 27 
 
 Martin & Co. 
 
 deceived Cash of them on "1^ 
 
 31 
 
 Dr. 
 
 Dr. 
 
 Dr. 
 
 Martin & Co. Cr. 
 
 Received casii of them on "/„ 
 
 Cr. 
 
 Cr. 
 
 Martin & Co. Gt. 
 
 Received cash of them in lull. 
 
 $31 
 13 
 15 
 17 
 
 50 
 50 
 93 
 9 
 
 14 
 f, 
 11 
 12 
 10 
 
 00 
 00 
 00 
 75 
 00 
 
 $78 
 
 85 
 
 690 00 
 
 53 75 
 
 224 06 
 
 7885 
 
 200,00 
 
 381i50 
 
217 
 
 $78' 
 
 85 
 
 CASH BOOK. 
 
 ARTHATJASKAVIFiLE, P.Q., JaN. 1, 1895. 
 
 Dr. 
 
 Cr. 
 
 69000 
 
 53 75 
 
 22406 
 
 78:85 
 
 200 
 
 00 
 
 381150 
 
 Jan. 
 
 CoLLEOE Student 
 Merchandise, 
 
 W. H. Smith, 
 
 10; 
 11 
 12 
 
 15 
 
 li 
 
 1 6 
 17 
 21 
 
 24 
 25 
 
 26 
 27 
 
 28 
 31 
 
 Invosttnent 
 Sold to James Brown 
 Bou},'ht of J. Ford & Co. 
 Payment in full of "/,, 
 
 Balance on hand 
 
 Balance, on hand 
 Expense, 
 Merchandise, 
 Taos. Walsh, 
 Expense, 
 C. Student, 
 
 Bouuht 4 tons of Coal 
 
 Sold to Juo. Baker 
 
 Paid him on "/„ 
 
 Bought a safe 
 
 Withdrew cash for private use 
 
 Balance on hand 
 
 Balance on hand 
 Merchandise, 
 Expense, 
 
 Merchandise, 
 
 Thos. Walsh, 
 
 Sold to Wm. Johnson 
 Paid Store Rent 
 Bought of Jno. Smith 
 Sold to Jno. Mitchell 
 Paid him in full of V„ 
 
 Balance on hand 
 
 Balance on iiand 
 
 Martin & Co., 
 Th. Robinson, 
 Merchandise, 
 Martin & Co., 
 Merchandise, 
 Martin & Co., 
 Expense, 
 
 Keceivcd from them on "/„ 
 Keceived in full of "/^ 
 Sold to T. Seymour 
 Received from them on "/„ 
 Sold to James Cook 
 Received from them in full of "/„ 
 Paid clerk hire and Gas bill 
 
 Balance on hand 
 
 
 $4000 
 
 00 
 
 
 
 1 
 
 186 
 
 00 
 
 S480 
 
 00 
 
 
 116 
 
 50 
 
 
 
 
 
 
 3852 
 
 50 
 
 
 4332 
 
 50 
 
 4332 
 
 50 
 
 
 3852 
 
 50 
 
 25 
 
 00 
 
 50 
 
 1203 
 
 75 
 
 600 
 
 175 
 
 25 
 
 4231 
 
 00 
 00 
 01) 
 25 
 
 
 5056 
 
 42:^1 
 
 25 
 25 
 
 5056 
 
 25 
 
 
 
 
 
 196 
 
 00 
 
 40 
 384 
 
 00 
 00 
 
 
 55 
 
 ■ 
 
 1 
 
 00 
 
 690 
 3368 
 
 00 
 26 
 
 
 4482 
 
 25 
 
 4482 
 
 25 
 
 
 3368 
 
 2ft 
 
 
 
 
 224 
 
 06 
 
 
 
 
 78 
 
 85 
 
 
 
 
 220 
 
 00 
 
 
 
 
 200 
 
 00 
 
 
 
 
 97 
 
 O'l 
 
 
 
 '■"/e 
 
 381 
 
 50 
 
 87 
 
 00 
 
 
 
 66 
 
 4482 
 
 66 
 
 
 4569 
 
 4569 
 
 66 
 
i . 
 
 M 
 
 K I 
 
 LHi)(;in 
 
 \ 
 
 Di 
 
 <:i)lij:(;1': sj'Iidknt 
 
 !I5. 
 
 12^ To C 
 
 iN'.i Cap to now 
 
 1 I'.v Sill I'll',-. 
 
 I 
 
 II •■ Net l:uiii f '1 li 
 
 UOI 
 
 !*. 
 
 1 ^ii:. 
 
 Juii. I .'{i To M.l- 
 
 C904 4J 
 
 II. \V SMITH 
 
 111150 
 
 ■J.) 
 
 Mil. 
 
 \U (' 
 
 Cl; 
 
 i;'((ifii(H) 
 
 ri'.i li 
 
 692!li4l 
 
 1 h; 50 
 
 Dr 
 
 is'):.. ' 
 
 .Ian. Id' I" '' '-'h 
 
 'i'lio.MAS WAi.Sli. 
 
 liOII III! .I;l:' 
 
 ,l^,• M. 
 
 Ch 
 
 ■lW)(iu 
 
 It ■/ 1 
 
 (;:•() 1)11 
 
 1200 
 
 01) 
 
 I 
 
 I'.IOioli 
 
 ]h 
 
 MAIITIN .^ ''.{). 
 
 IS'.l." 
 
 II VI, ISO, 
 
 
 
 
 1 
 
 1 
 
 J2I (i(i 
 
 . •I;ili. 
 
 
 Asi'so 
 
 I " 
 
 1 
 
 
 
 ti i 
 
 i;v C" 
 
 :*1. 
 
 in. 
 
 .'(m ('(i 
 
 WIri' 
 
 KO-i 5l)|i 
 
 SOS'.'.r, 
 
 Di 
 
 T i;->i'>ix>f)X 
 
 (!k 
 
 181)5. 
 
 .Ian. 19 T... M'Ui.: 
 
 
 18!ti" 
 
 i.'iii.)! .lull :.} 
 
 )lv (\'l-l. 
 
 7H|7,l 
 
 » 
 
■2 ! : ' 
 
 'K 
 
 ('!!. 
 
 r.jiiOlDO 
 
 i;9i!'.i,ii 
 
 Cii 
 
 1 iri,;-o 
 
 Cii 
 
 ci'.m ii'' 
 
 {■^.iiidn 
 
 <'li. 
 
 221, (Hi 
 
 ' 200;0<1 
 
 s(i,"i .Vi 
 
 l-w."), I I 
 
 I 
 
 illi; \.M .S.MII'll, 
 
 89.'i 
 
 ;iiT."> Juii SlBy Bal. to new acct. 
 
 (Jli. 
 
 03 75 
 
 N'liw iliut till ii,iii-.:ict'u)ii.s (•i)iituiiii''l in till: I )a V l}o(iI< luivo bfou )iost('il, you must 
 iii;iki' n st-it(iij(ii( "I'tlic ri'.«i'iir('i-> aii'l liabilities t" :isccrt<'iin if'tln'r'' has li 'cii a ^aiii r a 
 
 'I'lic ic-iuii'c. - riiii>ist III ilic (id t- du" yen, tiu' anKHiiit of ca.s'i on inunl, ihc nicr- 
 
 ii:in<lis" in stocL t!ic nnics yu liol'I ajaiii-t ollnrs. aii'l any projicrty (luil can proiluco 
 
 \.i.M. , Vniii liihiliti,-.; (.•(insist iif tlic (]cl(ts yu dWc, aii'l lln' imti-: "iIkji-- linld a'j;iin-t 
 
 II iVoin (lie .-u III of your I'l'SoiiriH'.s you sulitiact the sum of ynuf lialiiliuc-, tlic 
 !itlric,ii(U' \vi;l ]>v your jircKrnI vovth. 
 
 Ti at ilic ..'U'l 'il tlic luontli y(,ur tuisiin'ss i-< \V(jit1i Mini''' tliaii :(t tin bc^inniir^, ih<re 
 I. 'IS lii'tii II ijiiin : ir ir. is woi'ili l".->. Ihci-i' lias In ■■!! u loss 
 
 Ti.> KlMi Tilt: Gain: — Sulilnnl tif net crnlil Ji"iii th' /jrcsnit inordi . 
 To FIND TIIK fjoss: — Siilitriir.i /In: /irrsriil iriiiili t'rni)! llu- net cfi'lil. 
 
 SrA'iK\rKNi, -Ian. ;!1, 180-'. 
 
 J»i:m>1:r(.;K>>. 
 
 t asli, |n'r ( 'ash li'iok 
 
 M(,'rcli:iiiili.-i', " Tnvenirirv 
 
 Saf.: 
 
 Hiiaui Siuitli. aiiiouiit owed Kv l.im 
 
 L'r.'iiiiiii 
 
 nryiij 
 'i rj.'iiT")' 
 
 I'n-cTit woitl 
 
 tifi04i41 
 
 liiVc<U'il 
 Witlidr.w 
 
 !? 1 1.")! HI, (III 
 
 2.") . 00 
 
 Clt. 
 
 X.t on. lit ()47a.00 jl CIT'iOii 
 
 l| 1 — ; 
 
 N'ct -aib f'oi til in-iit!'. !l ■\'l\}-\\ 
 
 %■ 
 
 \ 7^:75 
 
! 
 
 I .'■ 
 
 :11L 
 
 ? " 
 
 ir 
 
 <; 
 
 V 
 
 Caj 
 

 Single Entry-Set ii. 
 
 Cash Book, Sales Book, Invoice Book, Check 
 Book, Bill Book, Journal and Ledger. 
 
i 
 
 rrpHMH 
 
 'Ml 
 
 ■H 
 
 \A 
 
 
 ■ I I 
 
 
 i 
 
Siuuk- I'.iilrv — Sc-t II 
 
 Tll> IIMII-,|i-Mi.|| w.- iipu>iil'J llli> scr lir<' Ilium' ,.|' Mil.' .■•(■IJull'l .•*rt ■ I I ' IlKl I Ull}'. 
 Tllr |iiM)|.;> III |„. vMill, , iilP.ll ■ III" I'W Hii \\. '<r .)iiniNVl., Hi" |ji;iniK!l, ill" Ull. I. 
 
 lldiiK, lie (I||K''K 1 
 
 n» 'K , 111" I S\ i'rCK li'Pi K , 
 
 S.\i.i> HiMiiv ,iih1 fill i'.\> 1 !'■' mk 
 
 Th" J. 
 
 MiNAi,, ii" [iKiii.Kii. ill)'! i!i"t'\sri M '■K \\<rv <\>'\'\ 
 
 il".| III Ml' 
 
 <"! I'. 
 
 ii|ill;iiv. 
 
 Til" Km. I. IJu'iK .■nnr.iin" II i-^i'm'! ••t'tii' wnw^i tint wi' v.-i.-ctvi- Ihmii ii;li"i>, ihpI iI hi 
 
 'I'l;!' ."5 \l.i;s l!n"K (•■.iiiiiiliM M i""i.ri| mI' iji" >,,li'« mI iiii'p ll.llllli^" wh' llici' Inr nish ui- 
 iiiiini". .\ ii *.il"- ii'i iiiiii' iiiii'i 'i ■ triiii-i'"!'!' il 111 ' li" .loiiriiin , i li^- • I'.ii ";i-li mu-, Im; 
 till !■" i ill tin: < 'a'-Ii l!'"iL. 
 
 Till.' ('mi:i k IJiMii^ i"iit:(iii- ;i 1'. CI in I ol' mir 'liM iir^.« with I 
 
 I" II. mil 
 
 I'll" i \ \- ilCK I!iii|\ I'lillt.iil).' I ii'iuri m1 mil' |iurrl;,l«^r-. Ail |iUri'li;i.-i'.- nil 'illlr liiU-t 
 !>!.■ "liter. I i I 1 1 If ,1 ml Hill ■ ili" " Inr <m.-Ii, in tli ■ ( ' i»li ■ |{imI; 
 
 ^P' 
 
 I 
 
 !■ 
 
 Ti r 'lIlF'i, lit liiiiik' ;ii-" iii.irl i. in rnll, :i!i.l will nil vmi t.n '.v I'it" up tli" I k-. ol' 
 
 (,lii: |i.M"ii-i' .-' I. As til'.' li'' 1;;'T i.s ni.-uh) in ilii'-(\ 1 -"t nf |)Miilili. l''iiiry, it i- iii)f.' 
 
 Ill ci >,-;iry iii_i:'i\" ii lii-i'i;. ltnni~r n >! In rnit^nriiii tlii' h Siii'.'li! I'liiM'v !.■■ i j'"i' "nntiiiis 
 'iiily |i !•.«■ ii:il ■'•(■' iiuit.« ; '■iiii>''i|n"M<-ly. ^n ymir rv"lL:i,'r lli'in; wll lu' no :u;i; "Hiii « f'lf <^t»h. 
 Mn-rlhiiiili'.o: HIHs !,\crli^.il,lf. IIHU f'.n/.il./r. :iuA' h\ii"isr, A Siiii_''.- Kiiii-y Ii 'l-c'.- 
 • !"■'-. iiui ,-l;nu .'11 rln' ii .^"iii'ci's iiii'l linltiiit :"- lit' tli" ni"|-i'li.'iiii , ;i it.nili!" [''.niry i]'" < : it 
 
 lU'i --lidU-- t.lii' :i<'i'iniiit- vvliic'' 1 :ivi pi'i i ini'i il ;i i,';un, ;imi1 tho-" wliicli linvr [iin'lii"! .i 
 
 1 
 
 AuT!i.\i;\sK wii.i.r.. l'(;iiiM-\ia I, IS'.l.".. 
 MKM()i:.\M).\ 
 
 (.'uil' '^^ ■ .-111 iiMlt 'tilllllll 'll" "'i iill.>i|li'-v ijii^ ,l:iy -.villi til' [niiowni^ I I'l '.-oil li'i'- jilill' 
 
 I, iil.ili ir^: - 
 
 I;F..-"i;iiri .•-. 
 
 Ci-i', .-: :-Jil I ; ,1 i!"t • !iLr:i list .iuiin .1 . i •-. .['i !•" ■!.• •< .^ l-j:>.7.'> . .\IiT"' aii'l'so, 
 ■"■J'-UH; .l.iliM .Ma- 11 H\Vi'~ 111 ' ii'i "/ , SftSl . /,' llii .h:ii,-iiiil. ,■,:■, III SIikI, III I'l.r /hi full 
 
 ' lilnlllil III In':: i II I t si m i II I . h'li li r riisll i',i lln l\ li ; //)(' //'.'/,■ /,( llli jlHI /l.inl,-, 
 
 li' MMi.ri'ir.s. 
 
 i (iwt! 11, Wibster §382 ; Wni. li:a'k. ••:?•'!! L2'i ; i'aviij i! lijoy lini Is a imtc .ijaiiist 
 lU" i'nr S7!)S.75. Ir; tin; fJuuriiai, 'ii'liir .Stu.li.'nt t'lr ili". full aiiioiiiit. an-1 cri'nii [,'. 
 W 'listi,:!- aii'l \V. i'lla-k, (■MttT till' 11. it" in tla- IVill [5 ink. L'. Iliin_'!ii nF.J. ivhvar'lH, 25 
 Mils. Fionr ") S l.;")!! ; 2") iihl-. M".ss I'ork '» >?l:'.7.') : l-^ blils. Su-ai'. iliJO'i lli.s,, '/■ .•),•. 
 ■iav" ill iMyiiu'iit, I'.'ish S-ill.'. iiO ; tin' 1) ilainv i'liar.:"il ui '/. (Iiivnice iS'ink). In tlic 
 .i iiim il. n-i'ilit Ivlwai-'i.- I'nr th" T'lll iiivnic ', an 1 il"hit him to cfl-h M'. TV). •'!. S 1 IJnlm 
 
fff 
 
 i I 
 
 224 
 
 MaMon 14 l)bls. Flour ^'^' $7.60 ; 12 boxoH Tea ^' «lft ; ft boxes Tobaci-o rw Jl'i. 
 Uccoivt!(l ill jmrt piiyiuunt liis ddIc fii> \i) diiyH ; tlic hiliiiioo cliiirj^cd on V,. (S H,), In 
 llie Journal, iK4)it*MiiHon for tlir lull ainoiint ol' tlio nalo, ntul criMlit liiui lor tliu !i(iti . 
 Kntor tli(< note in t\w Hill Book. 4. iSold Wui. livuian on liis noto f" iiO (Iuvm, I'J hhU. 
 Flour ^"* $8.00 ; :> l»bU. ApplcH ff,) 9i.M ; 7 boxcH DaU-H fii $:{.2r» rS il. & H. Bj. 
 (") !)('i.oHitf<l in Collov'o Bank $1,600 (Clieck 11 ). 6. .Sold W. II. Hillings N^r cafili, 
 125 busimls WbiU! Wlioiit („ OOc. ; 280 IjumIh-Ih OatH ^/> 62c. (C. H. iV S. IJ.). 0. 
 Hounlil of |{. Booth, per clicck, 18 doz. cann ApjiliH ''' $2.26 ; 18 do/,, oiuis l*i!iiclif« (ii) 
 $2.60 ; 18 doz eun.s Tom.itocH m $1.76 (V\\iv.k H. \ (!. l\.). {") Paid cisli lor a wt ol 
 Books, $16 (d Bj. 8. Sold John MaHoii ir. bbl.s. Mv»x I'oik r» gii-J ; 12 bl.N. Kupir, 
 2400 llw.; ''"^ 7c, ; 1(5 l»bl.-<. Flour f^o $8.76. IJtscoivcd iu part p;i)nH'ut, ca.sli $:i00 ; hi, 
 note f<i> 6 dajH, $176 ; the hiiliinoo cliarj^iid on "/„ ( ■?. B ). In the .lournitl, debit M.iHon, 
 tor the lull amount and ciedii him lor the not; and cash, Knter the mW loid easli in tin' 
 pioper books. ('') John JoncH Ium this d:iy paid lis noti", $426.76 ((', B.). In the Bill 
 Book mark the note as pai<l. 0. Sold \Vm. Admns lor cash, H dox, u :in>i A|ipl> » ^' $3 26 ; 
 4 doz. enns Peaches 'T/ $:J.00 ; 7 doz. cans Tountoes /Ti $2.76 (S, B. * (•. B.). (") 
 Bouuhtof T. Porter on my note'''' 10 days, li \\\uU. MolaHSCH, 270 ^jallons, ra 40e. ; 12 
 boxes Valencia llaiHins ^i $2.25; 5 bl)ls. ('aliloroiu Claret, 200 ^'iilloriH, ra (!5e. (lov. B. 
 it B. B.). 10. lleeeivcd cash ol'.John Miixon on "/,, $126 (J. \ C*. B.). ("; Sold Join, 
 Brown on his note ^<i' 6 days, 12 buckets Raspberry Jdly, 3G0 lbs. C" Oe. ; 12 bucket;. 
 Blueberry Jelly, 'MiO lbs,,^'> 12e. ; 12 buckets Blackberry Jelly, ."{(iOlbs., /TeHo. (S B. it B. 
 B.). 11. P.iid cash on '/.as follows; W. Black, $160 ; It. Webster, $126 ;. I. Edwards 
 S200 (J. (& C. B.). 12. Sold Clnis. B)Winan lor easli, 8 doz, c;m^ Apples fw $:{,40 ; 6 
 doz. cans Peaches ffc $3.16 ; 7 dnz. cans Corn ffv ,$1.60 ; 1 hhd. Molasses, 00 uadons, @ 
 66c. (C. B. & S. B.). 1 !. Sold II, Newton on his noti ^ 3 d.iys, 7 bbls Su^ar, 1400 
 bbls , fTK 8c. ; 6 bbls. Rice, 1601) lbs, ffr 6e. ; (I bbls. Beans, 1080 lbs. ^<" 4c. (S B. iV B. 
 B.). (") Paid cish for 6 tons of eonl, $30 {C. B ). 15. Bought ofC. J:icksoii & Bro,, 
 15 hhds. Molasses, 1600 gallons ^i' HOc. ; 18 bbls. Sujiiir, 3(500 lbs. r</i 6c. (Jave in |iint 
 payuient, cash $125 (('. B ) ; my note ^i 6 dji^ys, $125 (B, B.) ; the balance on % (Inv, 
 B ). In the Journal, credit Jackson it Bro. lor the full amount nnd debit iliem lor tlic 
 ciisb and note. 16 Paid my note in favor of L. Bailey, $798.75 (C. B, it B. B). 
 (") Sold .lohii Mason 9 hhds. Molasses, 901 -lallous fti' 45c. ; 12 bbls. Sugjir, 2400 lbs. (3 
 8c. ; 4 sacks Rio Coft'ec, 800 lbs. fit) 28c. Received in part payment, cish $326. The 
 balance charged on "/. (8. B., J. & G, B- ). (") Received c^.sh of Jno. Mnson for his 
 uote of the 8th (0. B. & B- B.). (") Juo. Browu has this day pa d his note of the 10th 
 (C. B. & B. B.)- 18. Sold Robert WftUl for cash, 4 bbls. Sugar, 800 lbs. ^ 8c. ; 2 bbls. 
 Wine, 80 gallons (fi 76c. ; 2 bbls. Prik ^6 $15.75 (S. B. itC B.). 19. John Mason has 
 this day paid his note of the 3rd iubt. (C. B. & B- B.). (") Received cash of 11. Newton 
 for his note of the 13tb (C B. & B. B.). 20. Bought of Thos. Smith per check, 18 bbls. 
 Flour ((J $6.50; 1 doz- Sugar Cured Hams, 108 lbs. rffi 14c. (Inv. Book, Check B. & 
 Cash B.). 21- Drew cash for personal expenses, $50 (J. & C. £■)■ 22. Paid my noted' 
 the 9th, favor T. Porter (C- B. & B- B.). (") Sold W- G- Byrne for cash, 12 bbls. 
 Flour ^ $6.76 (S. B. & C- B.) 23. Paid my note of the 15th, favor Jackson & Bro. 
 (C- B. & B. B-). 25. Paid checks to the following persons on "/„ : R. Webster, $125 ; 
 W. Black, $100 ; Jack.son & Bro., $200 (J., Oh. B. & G. B.). 28. Paid the following 
 expenses in cash: Clerk Hire, $50; Gas Bill, $6.75 ; Store licnt, $40 (C. B). 
 
mm^ 
 
 • tllO !">tt '• 
 
 u, 12 hh\^. 
 .VB Bj 
 
 I lor cnxli, 
 ?. B). <■'• 
 
 lor II t*''t "I 
 tills. Sujiar, 
 , $:m ; lii- 
 bit MiiHon. 
 casli in tli'' 
 
 In tl»! Bill 
 , .s fft' $3.25 ; 
 '. B.). ('•) 
 r,( 4(tc. ; 1'^ 
 i5c. (Ii>v. B. 
 '; Si'lilJolin 
 
 12 buck.i- 
 !. (S B. .V U. 
 
 J. Etlwiirds 
 
 »0 i-ivllons, fc' 
 Sii<j;iir, 1400 
 
 (S B. ^ B 
 ki-tiii & lire, 
 (i;ivc in |iiiit 
 ;iMin "/, (Inv. 
 ilieui U>v tl 1' 
 |h. .^ B. B). 
 [, 2400 lbs. fe 
 
 $;r25. Tbe 
 liison for his 
 je of Uu> lOth 
 
 8c. ; 2 bbls. 
 lin Mtison has 
 
 (f II. Newton 
 
 ,eck, ISbbls. 
 Chock B. & 
 
 Lid my notcoi' 
 
 ^sh, 12 bbl». 
 
 Ickson & Bro. 
 
 sbster, $125 ; 
 
 ,hc following 
 B). 
 
 2'2: 
 
 JOURNAL. 
 
 Aktiiaiiahkavii.mc, 1'. Q., Kkbkuahy l8T, 18'.»:». 
 
 * 
 
 C(»i,i,K<iK Htiidk.nt, Vr, \\ 
 
 OoiiiUKtnrcil busincHX willi I 
 
 CiLsh on hand ' «.»200 
 
 Morch;iMiiiHc- ' 2H0(( 
 
 A iioU' ;i).;ttinNt John Joniis, dm- I'Vliruary H ' 425 
 
 John Ma:<()n owoh uie on "/ 
 
 John Mason. 
 
 Dr. 
 
 Jli: owes mo on '/„ 
 
 (>oi,i,K(iK Stiiiie.nt, Dr. 
 
 1 nvvf lUchard Wfb.stcr on " , 
 I nwc Wni. Black 
 L). li.iilcy holds u note aj^uin^t nie for 
 
 j Kicii.Mii) Weijstku, 
 
 I owe liiiu on V 
 
 Cr. 
 
 581 
 
 14U5 
 
 tHimi 75 
 
 76 
 
 Wm. |{i,a('K, 
 
 I owe iiim on "f„ 
 2 - 
 
 Cr. 
 
 John Kuwakus. Cr. 
 
 BouL'ht Mdse. of hiui as per Invoice Book 
 
 John Kdwauds, 
 
 Paid him on "/. 
 
 Dr. 
 
 Jou.N Mason, Dr. 
 
 Sold him Mdse. as per S. B. 
 
 John Mason, 
 
 Cr. 
 
 Received his note on "'o 
 
 8 
 
 John Mason, Dr. 
 
 8old him Mdse. as per S. B. 
 
 581 
 
 :J82 
 .11 4125 
 
 7'.>8 
 
 382 
 
 3 14 
 
 83(! 
 
 75 
 
 25 
 
 25 
 
 342 50 
 
 408 
 
 125 
 
 653 
 
 1; 
 
 ■ 4- 
 
^ww 
 
 mmm 
 
 I ! 
 
 'SUM 
 
 226 
 JOURNAL. 
 
 AUTHABASKAVILLE, P. Q., FeHRUABY 8, 1895. 
 
 John Mason, Cr. 
 
 iieceived cash tVoiii limi on /,. 
 " liis note (w, 5 days on "/,. 
 
 .$.300 
 175 
 
 11 
 
 Wm. Black, 
 
 Piiiil him casli on '/,. 
 
 Richard Webster, 
 
 Pai<l him casii nn /,. 
 
 John TCdwauds, 
 
 i'aid liim cash on 'f,. 
 
 15 
 
 Ih 
 
 Dr 
 
 Dr. 
 
 Jackson & Bko , Cr. 
 
 By Bill of'M(l>t'. as |iL'r invoice Took 
 
 J.VOKSON & Bro., Dr. 
 
 I'aid tlioni cnsh on "',. 
 
 " my note (a. .5 days 
 
 JniiN Masipn, . Dr. 
 
 To Bill MrMd>e. as pa- S. li. 
 
 John Ma sun. 
 
 Cr. 
 
 UuieivcMl cash of liiin on 
 
 8475 
 
 150 
 
 125 
 
 200 
 
 630 
 
 >r)0 
 
 l-T) 
 1 Jf 
 
 8.^] 
 
 .Student, />/•. 
 
 Drew cash lor private use 
 
 RiCUARK WeUSTKU, 
 
 Paid liim casli^on "/,. 
 
 Dr. 
 
 Wm. Black. 
 
 Dr 
 
 Paid liim cusli on "/. 
 
 Jackson & Bro., 
 
 Paid them cash on "/„ 
 
 /;/' 
 
 825 
 
 50 
 
 125 
 
 KlOi 
 
 200 
 
 * 
 
150 
 
 125 
 
 200 
 
 630 
 
 2m 
 
 H/.]\ 
 
 H-if) 
 
 r.o 
 
 125 
 
 looi 
 
 200 
 
 227 
 
 SALHS BOOK. 
 
 AUTHAB.VSKAVIM.K, I'.Q., FtBttUARY 3, 1 8{>?. 
 
 SkIiI John .Maso>, 
 
 14 bbls. Flour @ 87.50 
 12 boxes Tea (a) 81'KOO 
 
 5 boxes Tobacco (a)^ $15.00 
 Received in part payment hi.« note (n 10 
 
 The Balance chargi;d on "/^ 
 
 4 — 
 
 days 
 
 Sold VVm. Lyma.v, 
 
 12 bbls. Flour @ $8.00 
 5 " Apples @ 84.50 
 7 boxes l)at(''s (ai $3.25 
 
 Received liis note @ 30 days. 
 
 Sold W. ir. BlLLlN(JS, 
 
 125 bu-hels White Wheat (a) GOc. 
 280 " Oats @ 52c. 
 
 Sold John Maso.n, 
 
 15 hbls. Mess IV. ik (a. 823.00 
 12 •' Sn-ar, 240(T'lbs. @ 7c. 
 
 16 " Flour, (<u $.->.75 
 Uee ived in p:u't payment 
 Ills ni'te @ 5 days 
 
 Cash 
 
 The l^lance cliaiiii'il on ''/, 
 
 t( 
 
 SoM W.M. Adams, 
 
 3 doz. tans Apples (<(i $3.25 
 
 4 " '• I'cachcs ((V $3.00 
 
 7 '• •' 'J"oiii;it()(S (t() $2.75. 
 
 10 
 
 CS 
 
 Soil .Tdll.N BrtowN, on his note @ 10 d ly-;, 
 
 12 huekois Kii^pburrv Jelly, 360 lbs. @ 9e. 
 12 " Bluehviry " 360 " •' 12c. 
 12 " lil.K'kberiy " 360 " " 8c. 
 
 12 
 
 Sold ClIAs. BoW.MAN. 
 
 8 diiz. cans Apples (a\ '13.40 
 
 5 " " Peaches r«) $3.15 
 
 7 " " Corn @ $1.50 
 
 1 hhd. Molasses, !>(» jjf.illons, @ 55c. 
 
 
 $10.i 
 
 22^ 
 
 75 
 
 96 
 22 
 
 z2 
 
 00 
 00 
 • 10 
 
 00 
 50 
 75 
 
 75'()0 
 145 60, 
 
 315 00 
 
 168 00 
 140(10 
 
 li) 
 
 12 (Ml 
 1!'25, 
 
 27 
 15 
 10 
 49 
 
 8125 
 283 
 
 141 
 
 00 
 00 
 
 25 
 
 I75i0(> 
 .3(I0'(I0 
 
 41 (10 
 
 32 40 ! 
 43 20 , 
 28 80 104 40 
 
 102 
 
 95 
 
 ' M' 
 
I I^ 
 
 H H 
 
 
 i-^i 
 
 i-:! r :i 
 
 ii*n 
 
 22,S 
 
 SALES BOOK. 
 Arthabaskaville, p. Q., FKBauARy 13, 1895, 
 
 Sold Henhy Newton on his nnte (li) 3 days, 
 7 hhh. Siisar, 1400 lbs. @ Sc. 
 5 " Kice, 150(1 lbs. © oe. 
 C " Beans 1080 Ibx. @ 4c. 
 
 l(i - 
 
 Sold John Mason, 
 
 !> lilidr-. Molasses, 000 g:illniis (iH 45c. 
 12 bbls. Sugar, 2400 lb>. @ 8c.' 
 4 sacks Kio Ctfee, 800 lbs. @ 2Sc. 
 Hcccived on "/,. Cii.-h 
 
 The balance cb.irgcd 
 
 Sold Robert Walsh, 
 
 4 bbls. Siiuar, 800 lbs. (ir^ 8e. 
 
 Wine, 80 g . lions' Cff Toe. 
 Pork Cfii $l5.7r) 
 
 2 
 9 
 
 Sold W. (J. liYIINK, 
 
 ! 12 bbls. Flour fe SO. 75 
 
 (^ 
 
 
 I ^ 
 
 §112,00 
 75 itO: 
 
 4;{!20 
 
 405 
 224 
 
 04 
 
 00 
 
 $2^^()'20 
 
 <iO 
 
 
 
 00 
 
 
 
 Oil 
 
 
 
 
 ;{25 
 
 (10 
 
 1 
 
 406 
 
 00 
 
 01. 
 
 
 
 (10 
 
 ! 
 
 50 
 
 155 
 
 5' I 
 
 81 
 
 0(1 
 
229 
 
 ij:5(i'2(t 
 
 40600 
 
 •a 1 
 
 liO 
 
 50 1 1551')'! 
 
 SHII> 
 
 GASH BOOK. 
 
 ARTHABASKAVILTiE, P.Q., FeB. IST, 1895. 
 
 Cash. 
 
 Dr. 
 
 Cr. 
 
 Feb. 
 
 CoUejre Student, 
 Mercbandise, 
 
 Feb 
 
 l( 
 
 la 
 
 Feb. 
 
 15 
 
 
 16 
 
 
 it 
 
 
 (b 
 
 
 ii 
 
 
 18 
 
 
 19 
 
 
 . 1 
 
 
 20 
 
 
 21 
 
 Feb. 
 
 22 
 
 Expense, 
 
 (( 
 
 (( 
 
 (1 
 
 23 
 
 (( 
 
 25 
 
 u 
 
 i. 
 
 a 
 
 2S 
 
 Investment 
 Bo't. of Jiio. Edwards jis per Inv. B. 
 Sold W. H. Billinirs »» per Snles B. 
 Bo't. of R. Booth as per Invoici; B, 
 Bouglit a sot of books for oflRco use 
 
 Balance on hand 
 
 83200 
 
 220 
 
 :!420 
 
 60;! 
 
 e34.i:50 
 
 i ll7i 
 i 15! 
 i 294610 
 
 60! 3420 60 
 
 Balnncc on baud 
 8 .Merchandise, Sold .Tno. Mason as per Sales 
 
 John Jones pays his note 
 Sold Will. Adams as per Sides 
 Received of liiin on */„ 
 Paid him on "/. 
 
 Bills Receivable, 
 Merchandise, 
 Jno. Mason, 
 Wm. Black, 
 R. Webster, 
 J. Kdwiirds, 
 
 12i Merchandise, 
 
 y^ Expense, 
 
 Sold C. Bowman as per Sales 
 Bought 5 tons of coal 
 
 Balance on hand 
 
 Book 
 Book 
 
 Book 
 
 •^M6 10 
 
 300 
 
 425 
 
 41 
 
 425 
 
 B:ilance on hand 
 Mercliaiidise, Bo't. of John.son & Bro. as per Inv. B. 
 
 Paiil my note in favor D. Bailey 
 Sold John Mason as per Sales Book 
 Jno. Mason fiaid his note of the 8tli 
 Jno. Brown " " " 13th 
 
 Sold Robert Walsh as per Sales B. 
 Jnn. Masmi paid his note of the 3id 
 H. Newton " " " 13th 
 
 Bo't. of T. Smith as per Invoice B. 
 Drew cash for private use 
 
 Bills Payable, 
 Merchandise. 
 Hills Receivable, 
 
 Merchandise, 
 Bills Receivable, 
 
 Merchandise, 
 College Student, 
 
 Balance on hand 
 
 Balance on hand 
 Bills Payable, 
 Meichnndisc, 
 Bills Payable, 
 R. Webster, 
 W. Black, 
 Jackson & Bro. 
 Expense, 
 
 Balance on hand 
 
 75 
 
 102 95 
 
 4240 80 
 
 3735,80 
 
 I 
 I 
 I 
 
 325i 
 
 1751 
 10440 
 155 50 
 125 
 230l-20 
 
 4JS50 90 
 'J754 63 
 
 81 
 
 150 
 125 
 200 
 
 30 
 3735 80 
 
 4240 80 
 
 125 
 798 75 
 
 122;52 
 50; 
 3754 63 
 
 485(1 90 
 
 2P23 
 
 38''r'fi3 ■ 3885 
 
 265; 
 
 125i ' 
 125: 
 IflOj 
 200' 
 91; 75 
 88 
 
 1)3 
 
 r 
 
 HW- 
 
m 
 
 p 
 
 <•'»!' 
 
 230 
 
 CHECK BOOK, 
 
 Feb. 6, Deposited « 1,500.00 
 " 6,Clie(kNo. 1, 117.00 
 
 Paid R. liootli 
 for Mercliandise 
 
 «1,383.00 
 
 Feb. 20. On Deposit $1383 00 
 " 20. Check No. 2, 1-J2.52 
 
 T. Smitli for 
 Meichandi.se 
 
 $i 260.48 
 
 Feb. 25. On Deposit «1 260.48 
 " "Check No. 3, 125.00 
 
 Eichard Webster 
 
 «1]35 48 
 
 Feb. 25. On Deposit $1135.48 
 " " Check No. 4, 100.00 
 
 Wm. Black 
 on V, 
 
 $1035.48 
 
 Feb. 25. $1035.48 
 
 " " Check No. 5, 200.00 
 
 $835 48 
 
 A'O. 1. ArthabaskavUle, Feb. 6, 1895. 
 
 Commercial College Bunk, 
 
 Pay to Robert Booth, or order, 
 
 0716 Hundred and seventeen ,"j/V( J^ollara. 
 $117 .'y^. College student. 
 
 No. 2. ArthabaskavUle, Feb. 20. 1895. 
 
 Commercial College Bank, 
 Pay to Thortias Smith, or order. 
 
 One Hundred and tiventy-two (/y'^y Dollars. 
 2 ^V'o' College Student. 
 
 No. 3. Arthahaskaville, Feb. 25, 1895. 
 
 Commercial College Bank, 
 Pay to Richard Webster, or order. 
 One Hundred and twenty-five f^^ Dollars. 
 
 S1L\ 
 
 00 
 
 1 W- 
 
 College Student. 
 
 No. 4. ArthabaskavUle, Feb. 25, 1895. 
 
 Commercial College Bank, 
 Pay to Wm. Black, or order. 
 One Hundred, ^^\^ Dollars. 
 
 SI 00 iVo. College Student. 
 
 No. 5. Arthahaskaville, Feb. 25, 1895. 
 
 Commercial College Bank, 
 
 Pay to C. Jaclcson <i- Bro., or order. 
 
 Two Hundred ,%'^(j Dollars. 
 
 $200 ("y^y. College Student. 
 
mw 
 
 231 
 
 vs. 
 i.dent. 
 
 INVOICE BOOK. 
 
 Coi.i.ki;k Studknt 
 
 Arthahaskaville, Feb. 2, Ib'Jo. 
 
 In account with Juh\ Edwakd.s, 
 
 Wholesale Grocer and Commission Merchant, 
 19, 21, 2.'$ South Spring St. 
 
 I ■ . ._ 
 
 To 25 bbls. Flour at $6.5(1, 
 
 
 162 
 
 50 
 
 
 
 , "25 " Mess Pork at $19. 75, 
 
 
 493 
 
 75 
 
 
 
 1 " I.S " Sugar, :i600ibs. atac, 
 
 
 180 
 
 00 
 
 8.36 
 
 25 
 
 
 Or. 
 
 
 
 
 
 By Cash on account, 
 
 on account, 
 
 
 
 342 
 
 50 
 
 
 Haiaiice chargei 
 
 493 
 
 75 
 
 Arthabaskavili.e, Feb. 6, 1895. 
 
 Coi.i.KOK Student, 
 
 Bought of R. Booth, 
 
 Wholesale and Retail Grocer, 
 2, 4, 6, 8 Short St. 
 Tti nis :— Cash. 
 
 1895. 
 
 18 (loz. Cans Apples, at $2.25, 
 
 40 
 
 50 
 
 
 
 
 18 « " Peaches, at $2.50 
 
 45 
 
 00 
 
 
 
 LtVS. 
 
 18 " " Tomatoes at $1.75, 
 
 - - 
 
 Received Payment, 
 
 31 
 
 50 
 
 117 
 
 00 
 
 
 
 
 udent. 
 
 R. BOOTH, 
 
 PerH. DUNDKBDALE. 
 
 
 
 
 
 
 
 1895. 
 order, 
 
 
 
 
 
 
 
 
 
 ^olkirs. 
 
 • 
 
 
 
 udent. 
 
 
 
 
t 
 
 ( 
 ! 
 
 t. 
 
 , t 
 
 1 i 
 ' i 
 
 i 
 
 
 j 
 i 
 
 1 .. 1 • 
 
 -■■w.ij|j'a'iJK~" 
 
 I r 
 
 i 11 
 
 ' ■*! 
 
 i 
 
 232 
 INVOICE BOOK. 
 
 Thomas 1'ortkb, 
 
 ABTiiAiiAfKAViM.E, Feb. !•, 1895. 
 
 Sold COM.EUK Sti'dknt, 
 
 Coiiiip.issioti Meicliuiit, 
 
 79, HI, 8:i Cliurcli St. 
 
 i 3 lilids. N.O. MoliisHes, 270 gallons, iit 40c.. 
 
 i 
 
 : 12 boxes Vnlencia Raisiii.", m.$2-25, 
 
 I 6 bbU. Califoriiiu Cluret, 200 gallons, iit 05u., 
 
 I Receivod I'aytnen by note at 10 (lays. 
 
 THOMAS i'ORTKit, 
 
 Per W. J. MiRi-iiY. 
 
 108 
 27 
 
 i;{o 
 
 2(15 
 
 00 
 
 COM.IICK Stl'uknt, 
 
 Abtiiaiiaskavh.i.k, Vt'\). 15, 1895. 
 
 Bought ut'O. .Iaikson «fc Bko., 
 
 General Grocers and Ctunniit^-ion Mercliiinis, 
 7, 9, 11, 13 Front St. 
 
 I 15 hhds. Molasses, 1500 gallons, at 30c., 
 18 bbis. Sugar, 3G00 lbs. at 5c., 
 
 Or. 
 
 By Cash paid on aceoiuii, 
 
 " Note at 5 days. 
 
 Balance charged on account, 
 
 4r)0 
 
 i 180 
 
 125 
 125 
 
 ti30 
 
 00 
 
 2.50 00 
 
 $380100 
 
 Arthabaskavim.e, Feb. 20, 1895. 
 
 COLLEtJE StIDEXT, 
 
 Bought of T. Smith, Gen. Grocer, 
 
 24, 26. ?8 Court St. 
 
 18 bbls. Klonr at $550, 
 1 duz. Sugar cured Hums, liiK lbs., at 14c., 
 Received Payment. 
 
 T. SMITH. 
 
 99 
 
 as 
 
 122 
 
 52 
 
 2; 
 
^^ 
 
 1895. 
 
 205 
 
 00 
 
 i, 1895. 
 
 no 
 
 00 
 
 00 
 00 
 
 i):w 
 
 00 
 
 I 
 
 250 00 
 
 (lasoioo 
 
 0, 1895. 
 
 oolj 
 
 62 
 
 122 
 
 52 
 
 283 
 
 BILL BOOK. 
 
 JJILLS UKCEIVABLE. 
 
 •I 
 
 (I 
 
 Maker. 
 
 JiU). .Junes. 
 Jno. Mason. 
 \V. Lyman. 
 Jno. Mason, 
 ifno. Brown. 
 IF. Newton. 
 
 In whose 
 favor. 
 
 ('. Student 
 
 For wliat 
 Received. 
 
 Invested 
 Mdso., 
 
 WI.ere 
 Payable. 
 
 Dale. 
 
 Time. 
 
 Due. 
 
 Aniouiit. 
 
 My ollice 
 
 1891 
 Dec. 5 
 
 1895 
 Feb. 3 
 
 2 mo. 
 1(1 da. 
 
 Feb. :^ 
 
 '• k; 
 
 125 
 
 125 
 
 75 
 00 
 
 a 
 
 .. 4 
 
 30 •• 
 
 Mar. 9 
 
 MI 
 
 2.-) 
 
 tt 
 
 '< 8 
 
 5 " 
 
 Feb.lC) 
 
 it:. 
 
 00 
 
 a 
 
 " 10 
 
 5 " 
 
 " 18 
 
 104 
 
 Ml 
 
 1 
 
 •' i;i 
 
 :$ " 
 
 " l!l 
 
 2:!(i 
 
 20 
 
 Wlien and 
 
 liDW dinpoFied 
 
 of. 
 
 Paid. 
 
 Pan 
 
 BILLS PAYABLE. 
 
 
 Maker. 
 
 1 jColl. Student 
 
 I 
 2 
 
 3 
 
 In whose 
 favor. 
 
 D. Bailey. 
 
 T. Porter. 
 
 Jackson & 
 Bro. 
 
 For what 
 
 given. 
 
 Mdse. , 
 
 Where 
 Payable. 
 
 Date. 
 
 Time. 
 
 Due. 
 
 Amount. 
 
 When and 
 liow disposed 
 of. 
 
 My office 
 
 Jan. 13 
 
 1 mo. 
 
 Feb.KI 
 
 798 
 
 75 
 
 Paid. 
 
 (1 
 
 Feb. 9 
 
 10 da. 
 
 " 22 
 
 205 
 
 00 
 
 IC 
 
 it 
 
 " 15 
 
 5 " 
 
 " 23 
 
 125 
 
 00 
 
 4( 
 
 STATEMENT PKBRUARY 28. 1895. 
 
 Casii, 
 
 Merchandise, 
 Bills Receivable, 
 John Mason, 
 
 llieiii 
 
 R. Webster, 
 W. Black, 
 J. Edwai'ds, 
 •laclisdu ii Hro , 
 
 Pn.seiit wonli 
 
 Invested, net investment 
 
 Withdrew 
 
 Net credit 
 
 .\V< ijain for the inonlfi 
 
 Rk.souiiceh. 
 
 As per Cash Book 
 
 In ventory 
 
 Note No. .% against W. Lyman 
 Balance due 
 
 Liabilities. / 
 I Owe liiiii 
 
 2023 
 
 :!150 
 
 141 
 
 1113 
 
 132 
 ti4 
 29 
 180 
 
 5511 
 50 
 
 5461 
 
 00 
 
 75 
 
 7328 
 
 13 
 
 (;(;58 
 
 5461 
 
 00 
 13 
 
 $1196,38 
 
 75 
 
IV 
 
 w 
 
 "I Ii' ! 
 
 M 
 
;;? . .. , 
 
 PART III. 
 
 Banking 
 
tL 
 
BANKING. 
 
 PRINCII'AL BOOKS 
 
 Cash l^ook and General Ledger. 
 
 AUXILIARY UOOKS. 
 
 Running Deposit Ledger, Savings Deposit 
 Ledger, Book of Loans, Discount Regis- 
 ter, Tickler, Collection Register and 
 Book of Remittances. 
 
 'i i 
 
 The Hit comprises Niiiutceu days' business, and ouibracos a siiffieieut variety of 
 trausiictious to illustr;iie the business nf bankinir as it is conducted in tlic foremost bank- 
 ing institutions of the 
 
 Dominion of Canmia ani> the United States. 
 
 W 
 
i 
 
 in 15 
 
 oltf 
 
 [KTfi 
 
 pcnp 
 iind 
 
 rt'doci 
 
 I 
 
 tioi) (I 
 lixp(l ] 
 is iilldi 
 :iih1 ii 
 
 T 
 
 iiess of 
 
 A 
 
 value 
 
 is 650; 
 
 Tl 
 
 the suu 
 Above 
 less tlia 
 
 An 
 
 a payiiK 
 
 
*^^ 
 
 23V> 
 BANKING. 
 
 A Bank is a corponition ohartorcil by law (or tlu' purpoHo of roceiviii;? and loan 
 ini; niouey ami lurir^liin^ ;i papur oireulutioti. 
 
 A (JliARTKii i^ ihc Irgal not of innrirponitloii, and difines the powers aitd obliL;iUion8 
 of the incorporiitcd Imdy. 
 
 Kinds. Thne are diflFci cat kinds of Bunks ; (1) Hunks of Deposit ; (2) linnkt 
 of />isrii)int ; (H) lidiiK'K nf fsmie. It nut unfrequently iuippeiis that tin- siune institution 
 |H'i'f ii'in.-i nil ol'thc^u functions. 
 
 A Bank of J)kposit is on»' which receives and takes charge of tlu' nmniy of other 
 Iicnplc. An individiuil havini; money in a bunk of di posit, is at liberty to withdraw it at 
 jili'asuro. He does tiiis liy makin;^ a cheek payable to himself, or by siu'niMi; a el eck 
 an<l Miakini: it p;iyable to another peison. 
 
 Hanks ov Dkvohit do not j»enerally pay interest on the deposits. 
 
 A Bank ok Discount is one that lends money and discounts notes ;ind drafts. 
 
 A Bank ov Isstrn is one that issues its own notes for circulation. These note-, are 
 ifdeeiiiablt! in (jiovcrniiieiit not'S on presentation at i.ho bunk. 
 
 A S.wiNiis ]}.\NK is an institution that recdvcs money on deposit and alhiw interest 
 liiereon. The depo-^it must not be touched for'a specified time. In some banks, no por- 
 tion of the deposits must be withdrawn durin<; the first si.x months ; in other banks, the 
 ti.xod period is tlirce mouths. At the end of the fixed periods, a moderate rate of interest 
 is ;iil(iwed on the deposit. J)i positors are then alloweil to withdraw money us they wish, 
 mid interest is allowed on tiie ka>t balance remaininj^ in the bank for the full term. 
 
 The Capital Stock of a corporation is the money contributed to carry on the busi- 
 ness of the company. 
 
 A Shake is one of the equal parts into which the capital stock is divided. Tho 
 value of a share is not always the same. In some companies, the ori'.'inal value of a share 
 is 650 ; in others, its value is §100. A share of bank stock is generally valued at 8100. 
 
 The Par Value of stock is the sun; for wiiich it is issued. The Real Value is 
 the sum for which it will sell. Stock is At Par when it sells for its first value ; it is 
 Above Par when it sells for more than its first value; it is Below Par when it sells for 
 less than its first value. 
 
 An Installment is a portion of the capital stock required of tho stockholders, as 
 a payment of their subscription. 
 
 A Dividend is a sum paid to the stockholders from the profits of the business. 
 

 ■i •:{ i 
 
 ii: > 
 
 :n 
 
 lit 
 
 t; 
 
 ii: 
 
 240 
 ORGANIZATION. 
 
 The 6rst step taken by parties wlio wish to organize a bank is to appoint Provisional 
 J)irectors. It is tlie duty of the provisional directors to apply to the Government for a 
 charter. In tiie application, they must give the niune of the proposed institution, t\w 
 name ol' the place iit which the chief office is to be situated ; they must icection the 
 iimount of Capital Stoek to be subscribed, the value of tiie shires, the names of the provi 
 sional direetois, and give any other information which the law may require. If a charter 
 is irranted, the provisional directors open stock books at the place wiiere the bank is to be 
 situated, and elsewhere. Parties wishing to take shares subscribe their names in these 
 books, and opposite their names, tiie number of (shares they intend to purchase. VVlien 
 the capital stock has been subscribed, or that portion of it fixed by the charter, the pro- 
 viHioiial directors call a meeting of the sluirelididers. At this meeting, tiie sharoholders 
 pay in their subscription, oi that portion which the chniter calls for, and elect the direc- 
 tors. A certain jiortioii of the subscription is deposited with the Government. Applica- 
 tion is then mpde to begin the banking business. 
 
 In the application, it is stated that the rcquireuionts of the law have been complied 
 with : — Tlie subscription of the capital stock, tlie deposit forsecurity of note issue, that the 
 deposit is held by proper Government authority, that the directors have been elected, etc. 
 
 If tlie certificate is not iiranted within a specified time, the privileges granted by the 
 charter cease, iind all the money deposited with the Government is returned. If, however, 
 the certificate is granted, the deposit is returned, 'vcept a part which is lield as a security 
 for the redemption of the notes that the bank has the power tu issue. 
 
 MANAGEMENT. 
 
 Tlie stock, property and affairs of a bank are managed by a Bo.^Ri) oK Directors, 
 annually chosen by the stockholders. The directors ajipoiut one of their number as Pre.s- 
 ident ; they also appoint the Cashier, and such other officers as may be necessary to carry 
 on the business of the institution. 
 
 The President is the chief officer of a bank. He presides at the meetings of the 
 Board of Directors, and acts in the name of the Bonrd when it is not in session. 
 
 The Cashier is frequently the principal officer of a bank ; it is he who superintends 
 the books, the payments and the receipts of the institution. 
 
 When the business of the bank is extensive, the Cashier is assisted by two or more 
 persons called Tellers. 
 
 The Paying Teller is entrusted with paying out money on proper vouchers. 
 
 The Receiving Teller receives all deposits and money paid into the bank, au<i 
 gives the 'depositors proper credit. 
 
 The Discount Clerk has charge of all papers olFered for discount. 
 Beside these, there are also the Book-keepers ; their duties do not require any spe- 
 ciiil explanation. 
 
241 
 
 Provisional 
 niuent for a 
 itutioii, tint 
 ineution the 
 of the provi 
 If a cl\artor 
 )aak is to be 
 aes in thefiu 
 ase. When 
 rter, the pro- 
 shari'holders 
 BCt the diroc- 
 it. Applica- 
 
 een coiiiplietl 
 Bbue, th^it the 
 a elected, etc. 
 ranted by the 
 , IK, however. 
 . as a scciuiiy 
 
 DlBECTOKri, 
 iiiiber :is Pres- 
 issary to carry 
 
 jetings of the 
 lion. 
 
 superintends 
 ly two or more 
 
 juchers. 
 Ithe bank, au'l 
 
 THE BOOKS. 
 
 The Cash Book contains a record of nil the receipts and disbursements made by 
 the bank. The Dr. page shows the receipts ; the Cr. page shows the payments. All dis- 
 counted notes on hand and all the discounted notes sent elsewhere ibr collection arc con- 
 sidered as paid on the day they fall due, and are entered on tiic Dr. side of Cash. How- 
 ever, if a note that is due is not paid, a counter entry is necessary ; this entry is made 
 by crediting cash by " Oi)efdue nates," for the amount of the unpaid note. Again : — If 
 no returns liave been received for a discounted note sent elsewhe.-e for collection, credit 
 cash by " Otiur Banks" for tlio amount of the note : if the bank to which the note was 
 sent, is a cDrrespondcnt, credit c.isli by that bank. 
 
 The discount, received on notes and the commission charged fur collecting must be 
 considered as cash and entered on the Dr. side of the Cash Account. 
 
 The General Lehoer is the book of results. The entries are posted from the 
 Cash Book. 
 
 'i h(! DeI'osit IjEDGEh contains the accounts of the depositors. 
 
 The Savinos Deposit Ledger contains the deposits that bear interest. To illus- 
 trate the n)othod of computing interest on such deposits, one day has been taken as the 
 period during which a sum must be on deposit in order to bear interest. The rate allowed 
 is 4 "/„ on a basis of Hfi.'i days to the year. 
 
 The Discount Ledger contains a record of all the notes that have been discounted 
 by the bank. It is the Bill Book of the bank; it is closed each day and the result 
 carried to the Cash Book. 
 
 The Collection Register contains a consecutive record of all the notes left with 
 tiiebank for collection. 
 
 The Tickler contains a record of the discounted notes and collection notes that 
 are payable at home. 
 
 A space is allotted to each day of the month, so that at a glance may be known the 
 notes that fall due on any particular day. 
 
 The Booic op Ueaiittasces contains a record of the discounted notes, collection 
 notes, and checks sent elsewhere for collection. 
 
 The Book ov Loans contains a record of the loans that have been made by the 
 uank. Every note that is discounted is really a loan made to the person for whom it is 
 discounted ; to him the loan is a direct one. It is an indirect loan to the maker of the 
 note, as he is benefited by tlie money that is advanced on his note. 
 
 This book is very important; it shows at a fjance the amount of pai^er which the 
 bank has discounted for a customer. 
 
 ^uirc any spe- 
 

 242 
 DAILY WORK. 
 
 One daj's work at a bank .so much resembles that of another, tiiat it has not been 
 ■vjonsidercd necessary to place the initials of the books of entry after every transaction. 
 Sufficient aid, however, is given, and it is confidently believed that any pupil that will 
 take the trouble to write up the set, will be familiar with the system of book-keeping as 
 practised in our leading banking institutions. To render the work more practical, it would 
 be an excellent thing if every Commercial College had its " Banking Department, " so 
 that the work of the text could be the more practically performed. By tiie use of " College 
 Money," the deposits and payments could be made ; the checks and notes should be written 
 out by the pupil and presented for payment, discount, or collection. 
 
 MEMORANDA. 
 
 January 1, 1895. 
 
 The College Bank of Arthabaskaville was this day organized under the 
 " Act 1 elating to Banks and Bunking^" passed November 15, 1894. 
 
 
 
 SHAREHOLDERS. 
 
 
 B. Osmond, 
 
 
 50 shares 
 
 @ 
 
 Sioo.oo 
 
 $5000.00 
 
 A. Marchand, 
 
 
 50 " 
 
 
 it 
 
 5000.00 
 
 B. Julius, 
 
 
 50 " 
 
 
 1( 
 
 5000 00 
 
 College Student, 
 
 30 " 
 
 
 (( 
 
 3000.00 
 
 E. Beauchesne 
 
 J 
 
 25 " 
 
 
 (( 
 
 2500.00 
 
 W. J. Murphy, 
 
 
 15 " 
 
 
 (< 
 
 1500.00 
 
 H. Beauchesne, 
 
 10 " 
 
 
 (( 
 
 1000.00 
 
 H. DUNDERDALl 
 
 K, 
 
 10 •' 
 
 
 1( 
 
 1000.00 
 
 Jon. Coonev, 
 
 
 10 " 
 250 shares 
 
 (( 
 
 (d} «100 
 
 1000.00 
 
 
 = $25,00O.0C 
 
 
 
 Board op 
 
 Directors. 
 
 
 
 B. 
 
 Osmond, 
 
 
 \ 
 
 
 
 A. 
 
 Marchand, 
 
 
 
 
 
 E. 
 
 Beauchesne, 
 
 
 \ Din 
 
 ctors. 
 
 
 H. 
 
 Beauchesne, 
 
 
 . 
 
 
 
 College Student. 
 
 
 / 
 
 
 B. Osmond, 
 
 • • • 
 
 • •• 
 
 • •• 
 
 President. 
 
 B. Julius, 
 
 • • a « • • 
 
 
 • •• 
 
 . . Cashier. 
 
 " : ' If 
 
243 
 
 ^ 
 
 s not beei> 
 rnnsactioii. 
 Ill that will 
 -keeping as 
 al, it would 
 MENT, " SO 
 
 :>{'' College 
 I be written 
 
 under the 
 
 0.00 
 
 0.00 
 
 00 
 
 0.00 
 
 0.00 
 
 .00 
 
 .00 
 
 ).00 
 
 .00 
 
 )0.00 
 
 Janoart 2, 1895. 
 
 The Shareholders have thi!< day paid their subscriptions in full, $25,000. In Gash 
 Book, debit cish to Capital Stock. 
 
 deceived from the Board of Control for Cirsulation, our registered notes, amounting 
 trt 815,000. /» Cash Book, debit cash to Circulation. 
 
 Sent by express to the J. Cartier Bank, Montreul, to be placed to our credit, 05000 ; 
 to the Merohiints' National Bink, Boston, for our credit, $2000 ; to the National Bank 
 of the Republic, New York, for our credit, 83000, 
 
 Paid cash for expres-sage to Montreal, 81.50 ; to New York and Boston, $5000. In 
 Cash Book, credit cash by each Bank, and by Expense. 
 
 Paid cash for office fixtures, 8500. In Cash Book, credit cash by Fixtures. 
 
 Received the following Bills for collection : — 
 
 From the Bank of Toronto, H. L. Moreau's note, endorsed by the Royal Co. Pace 
 of note, 8314.33, payable 2 mos. after Dec. 6. Enter this note in the Collection Register 
 and Tickler. 
 
 From the J. Cartier Bank, Montreal, a note si^ nod by L. Perrault, and endorsed by 
 Laporte, Martin & Co. Face of note, 835.17, payable 1 mo. after Nov. 30. Collection 
 Register and Tickler. 
 
 From Ciathorn & ('averhill, a note signed by A. Beauvais, and endorsed by 
 Crathein & Caverhill. Face of note, 8142.26, payable 4 mos. after Sept. 2, 1894. Col- 
 lection Register and Tickler. 
 
 Received the following deposits for the Savings Department : — 
 
 M. Perrault, 8100 ; Joseph Croteau, 81000; J. B. Poirier, 85000 ; M. Moreau, 
 $1000. Debit cash to each depositor, Snoings Deposit Ledger. 
 
 Received running deposits as follow : — 
 
 L. de Blois, 8500 ; A. Marchand, 8460.25 ; P. Tourigny, $4982.02 ; E. Beauchesne, 
 61000 ; H. H.Guay, 8668.29. Debit cash to each, credit each depositor in Savings 
 Deposit Ledger. 
 
 Paid running checks as follow : — 
 
 L. de Blois, 8100 ; A. Marchand, 8100 ; B. Beauchesne, $200. Credit cash. In 
 Deposit Led(jer, debit each for his check. 
 
 Paid check from the Savings Department as follows : M. Moreau, 8200. Credit 
 cash. In Savings Deposit Ledger, debit Moreau. 
 
 Paid the following checks drawn on " Other Banks," less J "/„ commission for col- 
 lectins?, and sent the checks for collection : — 
 
 Check No.. 1, signed by L. Beuuvais, in favor of A. Marchand, payable at the Union 
 Bank of Canada, Toronto. Pace of clieck, 8200 ; collection J 7„, 50c. Sent the check 
 to tlie U. B. of Canada. Record the check in the Book entitled "Remittances on Other 
 Banks." In the Cash Book, credit cishby " Other Banks." Debit cash to Com., 50c. 
 Check No. 2, signed by J. L. Morganais, in favor of A. Marchand, 8100 ; commission for 
 collecting, 25c. Sent the check to the National Bank, Quebec, for collection. Same as 
 the preceding. 
 
 Discounted notes as follow : — 
 
 For H. H. Uuay :— No. 1, for 8682.19 @ 3 mos. from Jan. 2, signed by A. Lafon- 
 tiiine, and endorsed by H. H. Guay. Proceeds placed to his credit. C, B,, Dis. Register 
 Tickler and Book of Loans. 
 
WiH 
 
 ■m 
 
 
 r '• 
 
 '. U1 
 
 vi 
 
 244 
 
 For J, C. Thibeault :— No. 2, for 877.1C @ 2 mos. from Nov. 15, 1894, signed by 
 J. C. Thibeault, and endorsed by S. Hamel. Procecis paid. C B., Discount Regufer, 
 Tickler, Book of Loans. 
 
 For D. 0. Bourbcau :— Note No. 3, for 8382.02 @4 mos. from Sept. 5, 18!)4, 
 signed by A. S. Hamelin, and endorsed by D. 0. liourbeaii. Proceeds paid. G. B„ 
 Dis. Ji., Ticklei', Book of Loans. Sent to the J. Curlier B-.mk for collection and credit. 
 In the. Book entitled " Jicviittamrg oj Di^cotnitiJ Paper," record this note. 
 
 For i*aul Tourigny : — Note No. 4, for 85000 (a) 3 mos. from Oct. 4, signed by A. 
 Lambert, and endorsed by P. Tourigny. Procced.s placed to his credit. Same books as 
 in the prvrediny. Sent to tlie J. Cartier Bunk, Montreal, for collection. See jirecedlnij 
 transaction. 
 
 For Lotourncau & Co. : — Note No. 5, for][8742.51 @ 1 nio. from Jan. 2, sij^ned l)y 
 N. iJousseau, and endorsed by Leiourncau & Co. Paid. O. B-, Discount Ji,, I'ickhr, 
 Book of Loans. As fhejiotis discounted for P. Tourigni/ and D. 0. Bourheau are pay- 
 able elsewhrre, we charge them \ "/„ commission for collection- See Discount Kegister. 
 
 Close the Discount lley;istcr, and enter the results in the Cash J3ook as shown. Closo 
 the Cash Book and open the necessary accounts in the General Ledger. See General 
 Ledger. 
 
 January 3, 1895. 
 
 Collected for the People's Bank of .Montreal, their note No. 2051, signed by J. 
 Arscnau, for 849.40. Remitted the Bank a draft on the J. Cartier Bank, Montreal, for 
 the amount less our commissim of 13c. for collection. In the Cash Book, debit cash to 
 the J- Cartier Bank, $"^9-2^ ; to Commission, I'tic- See Colli ct ion Book No- ft. 
 
 Received the following paper for collection ; — 
 
 From the People's Bank of Halifax : — Note No. 4, signed by B. Bruneau, and 
 endorsed by A. Lesperance- Face of note, 8677.50. 
 
 Frtnn the Bank of Nova Scotia, Montreal : — Note No. 6, signed by A. Gngnon, and 
 endorsed by A. Holden k Co- Pace of note, $170.50. 
 
 From D. Fauchor — Note No. 7, signed by R. Sabourin, andendorsed by A. Larochelli'. 
 Face of note, 8200. Sent the note to the People's Bank, St. Remi. Enter these noiis 
 in the ^' Book of (Jollections." As Note No- 1 is payable elsewhere, record it in the 
 list of " Notes sent off for Collection-*' See Book of Collections for Maturiti/ of Note. i, 
 and mark in the Tickler. 
 
 Collected for the J. Cartier Bank, Montreal, a note in their favor. No- 26318, signed 
 by L. Perrault for 835. 17. As the ./. Cartier Bank is one of our correspondents, we 
 make no charge for collecting its notes- In the C- B,, debit cash to the J. C- B- In the 
 Tickler, mark the note as paid. 
 
 Received running deposits as follow : — 
 
 H. H. Guay, 8266 ; A. Marchand. 8200 ; J. O. Bourbeau, 8150. Debit cash to 
 each depositor. 
 
 Received deposits as follows for the Savings Department : 
 
 J. U. Tessicr, $4000 ; J. Croteau, 8500 ; E. Benuchesne, 82000. Debit cash to 
 each d itor. 
 
24o 
 
 (;'* ■ f- 
 
 signed by 
 / Keguter, 
 
 . 5, 18!)4, 
 
 d. a B., 
 
 and credit. 
 
 ;ncd by A. 
 
 ne boo^tn nx 
 c preccdl)i<i 
 
 !, signed by 
 A'., Tickhr, 
 .au are pay 
 ,t Kegisto: 
 own- VUm 
 Sec Gcmnd 
 
 signed by J. 
 Montreal, tor 
 
 ehit cash to 
 
 ?). 5. 
 
 Iruncau, and 
 
 Giignon, and 
 
 A. Larocbell'.'. 
 \r thi'se nolis 
 ni'd it in the. 
 riV.y (i/Notui, 
 
 kti3l8, signed 
 Vspondenfs, we 
 \C B. In the 
 
 Debit cash to 
 
 tehit cash to 
 
 Discounted the foliowinu; notes : — 
 
 For J. 0. Bourboau ;— Note No. 7, for « {57.49 @ 2 mos. from Nov. 1, 189 4, signed 
 by Jo.seph Carter, :ind endorsed by J. O B mrba lu. Net proceeds oreditid. C»ii>iida- 
 the not,; fw aixh mid debit cish to J. 0. lionrhenu for the proreeds. Dix. A'., Booh ,•/ 
 Lnmis, Tlrlcl r, 0. B. 
 
 For 11. Paradis :— Note No. 10, for ${900.25 Oi) 2 days after Jan. 1, si.'iied by II. 
 Piiradis, ;ind endorsed by J. Costigan. Proceeds crclited. Sanir as preceding. 
 
 For Farloy &Tourigny :— Note No. (J, for $1274.99 % 45 days from Nov. 20, signed 
 by J. A. & M. Cote, and endorsed by Farley & Touriguy. Proceeds paid. Sent the 
 note to tiie J. C. Bank, St. Ilyacintlio, for collection. Jirord/in the " List of Dis. 
 Notes sent off for Colleetiou." 
 
 For T. B-.ril:— Note No. 8, for $200 (a} 84 mos. from Sjpt. 1, 1894, signed by 
 Lamarre & Co., and endorsed by T. Baril. Paid. 
 
 For O. Drolet:— Note No. 9, for 850.74 @ :} mos. from Oct. 2, 1894, signed by 0. 
 Drolet, and endorsed by J A. Hubert- Paid. 
 
 Paid checks on running deposits, as follow: — 
 
 R. Paradis, 8200 ; L- de Blois, 8100; H. H. Guay, 8125 ; J. O. Bourbeau, 86Gt;.75. 
 Credit cash. 
 
 Paid cliccks from the Savings Department : — 
 
 i'j. Beauchesne, $500 ; J. Croteau, $200. Credit cush. 
 
 Cashed for F. Tourigny, M. L irue'n clicck, No. 3, for $50, loss 25c. for collecting. 
 Remitted the Eastern Townships Bank, Sherbrooke, for collection. Credit cxsh bi/ 
 " Other Banks," $50 ; debit cash to commission, 250. 
 
 Cashed for W. Jack.'ion, Jno. Brown's check, No. 4, for $400, less J '/„ commission 
 for collecting. Remitted the check to the Merchants' National Bank, Boston, for col- 
 lection and credit. In C. B., credit cash by Merchants' National Bank, $400 ; debit 
 cash to commission, $1.00. 
 
 Close the Discount Register and make the entries in the Cash Bwk. Close tlie Cash 
 Book and open the necessary accounts in tiie General Ledger. 
 
 January 4, 1895. 
 
 Collected for the Bank of Nova Scotia, Montreal, a note, No. 9318, signed by A. 
 Gagnon for $170.50. Remitted the Bank a draft on the J. Cartier Bunk, Montreal, for 
 the amount less our commission, 22c. Dibit cash to J. Cartier Bank, $170.28, and to 
 cojii. 22c. In the Tickler, murk the note paid. 
 
 Received the following notes for collection : — 
 
 From G. Bourbeau:— No. 8, H. Beland's note for $375.10 (ai 2 mos. from Nov. 15, 
 1894, payable at Ottawa. Sent the note to the Bank of Ottawa for collection. Collec- 
 tion Hegisttr, Tickler and "List of Notes sent off for Collection." 
 
 From the J. Cartier Bank, Montreal :— No. 9, M. Matthew's note for $39 @ 2 mos. 
 from Nov. 9, payable at Arihabaska. Col. R. it' Tic. 
 
 From the Hochelaga Bank, Montreal . — No. 10, Jno. Roux's note for $117.50 (r^ 3 
 mos. from Oct. 22, 1894, payable at Arthabaska. Col. R. & Tic. 
 
 From the National Bank, Quebec :— No. 11, J. St. Onge's note for $12.50 @ 1 mo. 
 from Dec. 6, 1894, payable at Victoriavillc. 
 
in 
 
 
 I. ■ : . ' 
 
 1^' ■ ' 
 
 f.:;''i: 
 
 t] 
 
 246 
 
 From the Eastern Townships Bank, (iranby :— No. 12, G. Crotenu's note for >12 @ 
 2 mos. from Nov. 9, 1894, payable at Arthaba!>ka. 
 
 From the National Bunk of tlie Republic, New York :— No. 12, S. Vezina's note for 
 8128.66 @ 2 moH. from Nov. 10, 1894, payable at Arthitbaska. CoUection liegister 
 and Tickler. 
 
 Received running deposits as Collow : — 
 
 N. Rousseau, $600 ; V. Crotcau, 8400 ; A. de Martigny, $500. Debit c.ish to 
 each depositor. 
 
 Discounted tlic following notes : — 
 
 For Frank Dudley:— Note No. 11, for 810,000 @ 1 year from Jan. 5, 1894, 
 signed by Dominion Lumber Co., and endorsed by V, Dudley. J V„ is oharged for collec- 
 tion. Sent the note to the Merchants' National Bank, Boston, for collection and credit. 
 Proceeds placed to his credit. Treat the proceeds us cash. Dthit cash to F. Dudley. 
 Dis. JR., Book oj Loans, Tickler. In Book entitled " Discounted Notes sent/or CoUec- 
 tion." 
 
 For Paul Tourigny :— Note No. 14, for $502.27 @ 9 mo3. from April 5, 18^4 
 signed by A. Racine & Co., and endorsod by P. Tourigny. Proceeds placed to his 
 credit. Samt as the preceding. 
 
 For 0. Ricard:— Note No. 15, for $225.46 («) 2 dnys after Jim. 4, signed by I. 
 Babineau and endorsed by O. Ricard. Proceeds placed to his credit. 
 
 For D. O. Bourbeau :— Note No. 12, for $462.33 @ 2 mos. after Nov. G, 1894, 
 signed by G. Simoncuu and endorsed by D. O. Bourbeau. Paid. 
 
 For D. 0. Bourbeau:— Note No. 13, for $136.78 @ 30 days after Jiin. 4, signed by 
 R. Stevenson and endorsed by P. O. Bourbeau. Paid. 
 
 For H. H. Guay:— Note No. 16, for $105 @ 1 mo. after Jan. 4, signed by D. 
 Laviolette and endorsed by H. H. Guay. Paid. C. B., Dis. K., Book of Loans, 
 Tickler, 
 
 Discounted notes due this day per Tickler. Debit cush to Discounted Notes, 
 $557.49. 
 
 Paid checks from running deposits : — 
 
 P. Tourigny, $500; N. Rousseau, $500 ; T. Dudley, $8000 ; V. Crotcau, $250; 
 A. de Martigny, $110. 
 
 Received the following deposits for the Savings llepartment : — 
 
 J. Desrochers, $2oO; Parish of St. Victoire, $3000 ; M. Ferrault, $400 ; J. B. 
 Poirier, $1000. 
 
 Paid checks from tiie Savings Department : — 
 
 Parish of St. Victoire, $1000. 
 
 Received from the Union Bank of Canada a draft on Montreal for $199.75, being 
 the proceeds of note No. 1, sent for collection. Face of check No. 1, $200. Commis- 
 sion charged, 25c. Sent the draft to J. Cartier Bank, Montreal, lor collection and credit. 
 Debit cash to " Other Banks," $200; credit cash by J. C. Bank, $199.75 ; by commis- 
 sion, 25c. 
 
 Received from the National Bank, Quebec, a draft on Montreal for $99 87, being 
 the proceeds of note No. 2, sent for collection. Sent the draft to the J. Cartier Bank for 
 collection and credit. Same as preceding. 
 
^ 
 
 lib 
 
 mi' 
 
 note for 
 Rpg inter 
 
 c:ish lo 
 
 5, 1894, 
 for coUcc- 
 1(1 credit. 
 Dudlty . 
 or Colhc- 
 
 5, 181^4 
 jd to liis 
 
 ncd by I. 
 
 . G, 1894, 
 
 r, signed by 
 
 led by D. 
 
 o/ Loans, 
 
 ted Notes, 
 
 iau, 
 
 $250 i 
 
 00 ; J. B. 
 
 |9.75, being 
 Comuiis- 
 laud credit. 
 \by commis- 
 
 87, being 
 er Bank for 
 
 247 
 
 Cashed for W. Hamel, check No. 5, signed by W. H. Silsby, for $300. Our charge 
 for collecting, 75o. Sent (he check to the National Bank of the Republic, New York, for 
 collection and credit. Debit cash to Gommisnon, 75c. ; credit c<tsh by Nat. Bank of 
 the Rep., $300. Record check in " List of Checks sent off for Collection." 
 
 Close the Discount Register and enter the results in the Cush Book. Close the Cash 
 Book and make the necessary entries in the General Ledger. 
 
 January 5, 1895. 
 
 Collected forCrathern & Caverliill, Note No. 3, signed by A. Beauvais, for $142.26. 
 Remitted them our dnift on the J. Cartier Bank, Montreal, for that, amount, less our 
 commission for collecting, 36c. Debit cash to J. C, Bank and Commission. 
 
 Received the following notes for collection : — 
 
 From G. Bourdon :— Note No. 14, for $175 @ 3 mos. after Oct. 13, signed by L 
 Sampson, payable at Boston. Sent the check to the Merchants' National Bunk, Boston, 
 for collection. Enter in Collection Register, and in " List of Notes sunt off for Collec- 
 tion." 
 
 From the Molsons Bunk : — Note No. 15, for $153.10 @ 4 mos. after Oct. 1, signed 
 by J. Picird, payable at Arth;ibaska. Collection Register and Tickler. 
 
 From the Canadian Bank of Commorcc : — Note No. 16, for $17.85 @ 4 mos. after 
 Sept. 17, signed by L. N. Dickson, payiible sit Arthabaska. Col. Reg. and Tickler. 
 
 From L. Tourigny :— Note No. 19, for $375.12 @ 5 mo*, after Sept. 1, 1894, signe 1 
 by R. Ijaw, payable at Iroquois. Sent the note to the U. Bank of Canada for col 
 lection. 
 
 From the J. drticr Bank :— Note No, 17, for $41.47 @ 3 mos. after Oct. 12, 1894, 
 signed by A. Boaudouin, payable at Artliabaska. 
 
 From La Banque Ville Marie:— Note No. 18, for $46.57 @ 4 mo^. after Sept. 15, 
 signed by J. Thibe nilt, p lyable at Arthabaska. 
 
 Received running deposits as follow : — Letourucau &Co., $300 ; 1. Babinouu, $200. 
 Gash Book. 
 
 Discounted tiie following notes : — 
 
 For J. C. Thibeauit :— Note No. 17, for $339.65 @ 30 days after Dec. 7, signed 
 by L. Thibeauit and endorsed by J. C. Thibeauit. Proceeds placed to his credit. Dis. 
 Reg. , Tickler, Book of Loans, C. B. 
 
 For T. Baril :— Note No. 18, for $542.31 @ 3 mos. after Oct. 7, 1894, signed by 
 L. Prefoutaine and endorsed by T. B.iril. Paid. We liave chaiged \ '"„ commission 
 for collecting. Sent the note to the J. Cartier Bank for collection, H<nne as pre- 
 ceding. Record, thn note in " List of Discounted Notes sent off for Col." 
 
 For Farley & Tourigny :— Note No. 19, for $2500@ 10 days after Dec. 31, signed 
 by Beardmore & Co. and endorsed by Farley & Tourigny. Proceeds paid. Commission 
 for collecting @ J "/„, $6.25. Sent tiie note to the National Bank of tlie Republic, New 
 York, for collection. Same as preceding. 
 
 For Letourneau & Co. :— Note No. 20, for $327.74 @ 1 mo. after Jan. 5, signed by 
 Laurier & Dupuis, and endorsed by Letourneau & Co. Proceeds placed to their credit; 
 
 For J. O, Bourbeau :— Note No. 21, for $4756.63 @ 2 mos, after Nov. 7, signed 
 by Senecal & Scott and endorsed by J. O. Bourbeau. Proceeds placed to his credit 
 Discounted Notes due this day per Tickler, $56.74. 
 
 M 
 
 irt 'i1 
 
 i% <■*' 
 
.i-'-J'i'i- 
 
 m 
 mm 
 
 m 
 
 248 
 
 CaHlieJ for A. Gagnon, 6lieck No. 6, nijjncd by J. Kobergc, for $200 ; luss our coiii- 
 mitision @ ^"/^ for collecting, 50c. Sent the ciicck to the Molsons Bank fur collection. 
 Credit cash bi/ " Other Bunks," 8200 ; dehit ctah to aimmisslon, 50c. 
 
 Received the following deposits for the Savings D^piirtmeiit : — 
 
 Louis de Blois, $500; T. T. Lawlor, $100; F. A. St. Gcruiain, $2000. Debit 
 cosh to each df posit or. 
 
 Paid checks from running deposits as follow : — 
 
 F. Dudley, $;:{00 ; K. Boauchcsne, $200 ; J. C. Thibeault, $82o ; J. 0. Bouiboau, 
 $4000 ; I-etouineau k Co., $225. 
 
 Paid checks from tlic Savin:_'s Department: — 
 
 T. T. Lawlor, $50. Credit cash. 
 
 lieceived from the National Bank of Sherbrookc, a draft on Moiitrual, in payuiont 
 of M. Larue's check No. 3. Face of ciieck, $50 ; of the dr.ift, $49.87. Uemitted the 
 draft to tlie J. ('artier Hank, Moiitrenl, for collection iiml credit. In C. H , d^blt rash 
 to •' Other Bank.",'' $50; credit cash bj J. Cirtier Bank, $49.87, and a>niinission, 115c 
 
 Close Discount Register and make the entries in the Cash Book. Close Casl; Book, 
 and open the necossiry accounts in the General L^di^er, Dopo.sit Lidgor, Savings Dej.osit 
 Ledger, Book of Loans. 
 
 January 7, 1895. 
 
 Received the following Bills for Collection : — 
 
 From the Bank of Montrenl : —No. 20, for $193.14 @ 4 mos. after Oct. 2, signed by 
 J. Spenard, payable at Artliabiiska. 
 
 From the I'eople'.s Bank, Montreal : — No. 21, for $131.38 @ 4 mos. after Sept. 5, 
 sinned by G. Belangcr, payable at Arthabaska. 
 
 From the Canadian Bank of Commerce : — No. 22, for $37.19 @, 4 mo.-i. after Sept. 14, 
 payable at Arthabaska, signed by M. Camiraad. 
 
 From the Ontario Bank, Ottawa : — No. 23, (br$131.95 @ 4 mos. after Sept. 7, signed 
 by Jos. Vigneau, payable at Arthabaska. 
 
 From the Bank of B. N. America : — No, 24, for $35.10 @ 4 uios. after Sept. IL 
 signed by A. Bouciiard, payable at Arthabaska. 
 
 From A. Marchand : — No. 25, for $110.25 @ 3 mos. after Oct. 10, signed by J. L- 
 Guiniond, payable at Beauharnois. Sent the note to the J. Caitier Bank, Beauharnois, 
 for collection. Enter these notes in Collrctioii Register and Tirklcr. Enter Note No. Ih 
 in the " List of Notes sent off jor Collection.'^ By order of the President, the Bank is! 
 to pay collection charges. 
 
 Received runninir deposits as follow ; — 
 
 A. Lafontaine, $100; L. Thibeault, $160; Farley ct Tourigny, $1270.68. 
 
 For the Savings Department : — A. Marehmd, $10,000; Hotel I)ieu,$5000; J. B. 
 Bellemare, $300. 
 
 Discounted the following Notes : — 
 
 For F. Dudley :— Note No. 22, for $5769.82 @ 6 mos. after Julj 8, 1894, signed 
 by H. H. Silsby and endorRcd by F. Dudley. As this note is payable in Boston, we 
 charge \ % commission for collecting. Sent the note to the Merchaiita' National Bank, 
 Boston, for collection. Paid Dis. Reg., Book o/ Loans, and in " List of Discounted Notes 
 tent off for Collection." 
 
 m 
 
240 
 
 W 
 
 (lur coin- 
 lollectioii . 
 
 ). Debit 
 
 Jouiboiiu, 
 
 uitted the 
 ! ;6('t rash 
 
 !ash Hook, 
 ig8 l)e{>osit 
 
 , signed hy 
 
 ter Sept. 5, 
 
 ,01" Sept. 14, 
 
 7, signed 
 
 Sept. 11) 
 
 d by J. L- 
 auhamois, 
 
 Note No. 2o 
 le Bauk is 
 
 68. 
 
 000; J. B 
 
 894, signed 
 
 Boston, wc 
 
 Bional Bank; 
 
 anted Notes 
 
 For J. Luduc : — No. 28, lor $ltiO @ 30 d.iys after Dec. 9, signed by A. de Martigny, 
 Jind endorsed by J. Leduc. I 'aid. 
 
 For A. Beaudct:— Note No. 24, lor $2322.57 @ 2 nios. Irom Nov. 9, signed by 
 Josepli Viunctan, and endorsed by A Beaudet. Froeceds placed to hi.s credit. 
 
 For O. Drdkt :— No, 25, for $920.32 @ 1 month after Jan. 7, signed by S. Duguay, 
 nnd en lorsL'd by O. Dmlit. The note being payable nt Plessisville, we oiiargc J "/„ cini- 
 nii.s.siou for collecting. Hint tliu note tn the .[. Cirtier Bank, Plessisvilic, for collection^ 
 t^itmi' riilruK (in Kiifr Ai> 22. 
 
 For II. Paradis :— Xotc No. 20, fir $98.39 («J 4 iiios. atVr Oct. 3, signed by 11- 
 Paradis, and endorsed by V. Croto lu. I'aid. 
 
 For O. R'card : — Note r«fo. 27, for $245.5.5 On I month after Jai. 5, signed by A. 
 A-tell, ;ind endorsed by O. Rieard. Paid. 
 
 For S. Hamei :— Note No. 28, for $427.72 @ 4 mos. after Sept. 10, signed by 11, 
 Tliibodeau and endorsed by S. Ilaniel. Paid. Enter nil these notes in Discount Rc(jisltr 
 <(n<l Tickler. 
 
 Paid eii( cks as follow^ : — From running deposits ; — 
 
 P Tourigny, $1500 ; A. JMarchand, $100 ; A. Beaudet, $20''0 ; E. Ueauchesno, 
 $200. 
 
 From tiie Savings Department: — 
 
 E. Beauchesne, 8500 ; L. de Blois, $100 ; J. B. Bellemare, $250; Hotel Dieu, 
 $2'J00. Credit cash. 
 
 Discounted notes due this day per Tickler, $3900.25. 
 
 I. Babineau pays his note. No. 15, $225.40. Debit Cash to Dls. Notes. 
 
 Received from the Molsons Bank, payment of note No. 0, signed by J. Kocrge. 
 Face of elieck $200; eominissioii eliarged n,s25c. Debit cash to '^ Other B(niks," $200; 
 credit cash by commission. 25e. 
 
 Ca.slied lor R. T ouriyny, cluck No. 6, >ijincd by J. L. Pelletier; for $100, reserving 
 our commission @ J '/„ for collecting. Sent the check to llie Bank of Hamilton, 
 Toronto, for coUectiim. Credit cish b)j " Other Beinks." $100 ; debit cnsh to com , 2r)«. 
 Record cheek in " List of Checks sent tit other Hanks for Collection.'" 
 
 Close the Discount Register, and carry the results to tiie Cash Book. Close the cash 
 Book, and make the nicess.iry entries in the Ledgers. 
 
 January 8, 1895. 
 
 Received the I'ollowing notes for eolleeiion : — 
 
 For Quebec Bank, M'tntieai : Note No, 27, for $55.23 @ 4 mos, after Sept. 20, signed 
 by S. Butean, payalile at Ar^habaska. 
 
 For the Dominion Bank, Toronto :— No. 26, for $104.37 @ 4 mos. alter Sept. 7 
 signed by D Trembliy, payable at Arthaba-ka. 
 
 For the Quebec Bank, Montreal :— iSote No. 28, for $37.95 @4 mos. after Sept. 22, 
 signed by O. Lamherl, payable at Arthabaska, 
 
 For the National Bank, Sherbrooke : — Note No. 29, for $103 50 @ 4 mos. alter Sept, 
 26, signed by R. Maheii, payable at Arthabaska. 
 
 For the Quebec Bank, Three Rivers,— Note No. 30, f»r $100.10 @ 3 mos. after Oct. 
 28, signed by W. Carignan, payable at Artii ibaska. Collection Register and Tickler 
 
 
 
 m 
 
2.00 
 
 Sold F. Dudley draft on ilie Murohants Nationul Hank, Bastun, favor W. II. 
 Chester, fir 82,000 @ ^ per cent, premium. Keouivcd in payment h>8 check on runninf;; 
 deposit to cover draft and premium. Debit caxh to Merchantit National Hank, 
 $2,000 ; to commiHsioH J per cent,, $5.00. Credit cash hi/ F. Dudlei/, $2,005. 
 
 Note No. 21, signed by G. Belanger, lias boun paid today. Face of note $131. 36' 
 Kemitted the People's Bank of Montrenl, n draft on the J. Curticr Bank, Montreal, for 
 that amount, le»s our commission for collecting IGc. Dfiitcnuh fii.l. C Hank, $131.20 ; t.n 
 c&tn.y 16c. 
 
 Sold D. O. Bouilienu a draft on tlie Nntioual Bank of tiio Republic, New Yoik, 
 favor J. L. Snyder, for $1000 @ ]^ per cent, premium. Received in pnymciit hi,i check 
 on J)eposit Ledger tor draft and premium. Pnhit cnxh tit tlm Xaf. Hank of tke linp. 
 $1000 ; to com., $2.50. Credit cuhIi. by I). Bonrhean. 
 
 Cashed for M. X. Leduc, check No. H, for $500, cigncil Ijy M. Jiiiien. (Jliarged \ 
 "/„ commission for collecting. Sent the ciieek to the Mcrcliants Bank of Canada, 
 for collection. Credit cash hi/ " Other Hanks," $500 ; ddilt rush tn Cnuunission^ $1.25. 
 li) card the check in the " List of Checks stnt toother Hanks for Collection." 
 
 Keceivcd running deposits as (bllows ; — 
 
 J). O. Bourbeau, $2,500; F. Dudley, $3000; Farley and Toiuigny, $100. 
 
 Discounted nous as follows: — 
 
 For A. Lalontaine :— No. 29, for $647.82 at 30 days .iftei- Dec. 10, signed by H. 
 H. Guiiy and endorsed by A. Lafontaino I'rocecds placed to his credit. C. B., Book of 
 Loans, Dis. Reg., Tickler 
 
 For A. S. Hamelin :_No. 30, for $1225 @ 3 mos. alter Oct 1 1, 1804, signed by J. 
 C. Thibeault, and endorsed by A. S. Hamciin. Procced,s paid in cash. Dis. Reg., Book 
 of Loans, Tickler.. 
 
 For Paul Tourigny :— No. 31, for $338.29 @ 1 mo. after Jan. 8, signed by D. 0. 
 Bouibeau, and endorsed by Paul Tourigny. Paid. 
 
 For N. Kous.-^eau :— No. 32, lor $7504.83 @ 3 days after Jan. 8, signed by S. Hamel, 
 and endorsed by N. Rousseau. As the note is payable in New Yoik, we charge a com- 
 mission for eolloeting. In this case the commission is $l(t.2(\ Proceeds placed to his 
 credit. Sent the n'te to thi; Nat. Bank of tho Rep., N.Y., for collection and credit. 
 C. B , Bonk of Loans, Dis. Reg , Tickler,'^ List of Dis. Notes aait off for Collection.'^ 
 
 For Let^urnciiu & Co :— No. 33, for $98.72 @ 1 mo. after Jan. 8, signed by A. 
 Liifontaine, and endor.'^ed by Letourneau & Co. Paid. 
 
 Received the following deposits for the Savings Department : — 
 
 L. Perrault. $1000 ; F.A.St. Germain, $500 ; J. Toohoy, $1500. Discounted notes 
 due per Tickler, $502.27. 
 
 Received from the J. Carticr Bank, Quebec, a draft on the J. Cartier Bank, 
 Montreal, in payment of A. Lambert's note, No. 4, for $5000, less the Bank's commission 
 @ \ V„ for collecting, $6.25. 
 
 Received from the J. Cartier Bank, St Ilyaeinthe, a draft on the J. Cartier Bank, 
 Montreal, in payment of Note No. 6, signed by A. M. & J. Cot^. Face of note, $1274. 
 99. Received that amount less the Bank's commission @ \ ", „. Remitted both drafts and 
 also $4000 in cash to the J. Cartier Bank, Montreal, to be placed to our credit. 
 
 Credit cash by J. Cartier Bank for the drafts and cash sent to Montreal, (ind 
 for the commission. Debit cash to " Discounted Notes," $6274.99. 
 
251 
 
 W. 11. 
 
 running 
 Jfank, 
 5. 
 
 $131.36. 
 tical, for 
 11.20 ;<» 
 
 cw Yoik, 
 i.i chock 
 'lie Rhik 
 
 barged \ 
 Canada, 
 
 lU.Sl.'if). 
 
 ). 
 
 icd by H. 
 !., Hook of 
 
 fined by J. 
 Keg., Book 
 
 i by D. 0. 
 
 S. Hamel, 
 ^0 a coni- 
 
 iccd to his 
 
 md credit. 
 
 lection." 
 ed by A. 
 
 lilted notes 
 
 Lier Bank, 
 jominission 
 
 tier Bank, 
 ote, «1274. 
 drafts and 
 
 it. 
 
 treat, (ind 
 
 Paid chcckH from running deposits as follow : — 
 
 Paul Tourigny, «1000 ; N. liousseau, $tiOUO. 
 
 From the Savings Department: — A. Marcband, $2000, A. Racine jfe Co.'s note due 
 this day is not paid. Cimh has been debited for thin note prenumiiKj that it would be 
 paid. But as the note has not been paid we inmt make a counter entry ih the 0. B. 
 Credit canh by " Overdue Notes, " $602.27. 
 
 Paid the following expenses in cash : — 
 
 ExpresHiigo on 84000 to Montreal, |1.20; rent for the niontli of Janu;iry, 8-<'. 
 PoKtnge )stauips $5.00. 
 
 Cloj'e tlie Discount Register, and carry the results to the Cash Book. (Jlo.'io the 
 Uasli Book, and post, making all tiie necessary entries in tlie dittensnt Ledger."*. 
 
 January 9, 1895. 
 
 Collected for the National Bank, Montreal, Note No. 1 1, .sij^ncd by J. St. Onge, und 
 remitted the Bank our draft on the J. C .rlier IJ.mk, Montreal, for the amount le.'JS ou>* 
 comuiission 13o for coilcctinjj;. Face ol'note, $42.50. Face of draft, $ 12.37 . JJi'bit cash 
 to J. C, Jiaiik, Montreal, $42.37 ; to commission, 13c. 
 
 Sold L. Duma.s, draft on the National Bank of tlie Hep., New York, $50(M) @ ^ "/„ 
 premium. Received easli to cover the draft and premium. In C. B. debit cash to the 
 Nat. Bank and Commission. 
 
 Received the following notes for collection : — 
 
 From tiie National Bank, Quebec : — No. 
 signed by P. Gregory, payable at Arthabaska. 
 
 From the J. Carticr Bank, Quebec : — No. 
 signed by L. Pepin, payable at Arthabaska . 
 
 From the J. Cariier Bank, Montreal : — No. 33, for $111.98 @ 4 mos. from Sept. 
 signed by A. Lambert, payable at Arthabaska. 
 
 From the People's Bank, Montreal : — X(». 34, for $27.50 @ 4 nios. from St^pt. 28, 
 signed by D. Blanchette, payable at Arthabaska. 
 
 Received running deposits as follow: — 
 
 T. Baril, $4.25 ; S. Duguay, $500; J. A. Ilebcrt, $1000 ; A. Lambert, $1500. 
 
 Received deposits for the Savings Department; — 
 
 A. Mercicr, $15,000; N. Mercier, $1000. 
 
 Discounted notes as follow : — 
 
 For J. A. & M. Cote :— Note No. 35, for $749.24 @ 2 mos. after Nov. 12, signed 
 by Farley & Tourigny, and cndor.'?ed by J. A. & M. Cote, Proceeds paid. I>is. Jity. 
 Book of Loans and Tickkr. 
 
 For liamarre &Co. : — Note No. 36, for $2300 @ 1 mo. after Jan. 4, signed by J. 
 0, Bourbeau, and endor.>^ed by Laniarre & Co. In addition to tiie discount wo charge J 
 "/„ com. for collecting. Proceeds paid. Sent the note to the People's Bank, Stileini, 
 for eollection. Dis. Rey., Book of Loans. In " List of Discounted Notes sent off for Vol' 
 lection." 
 
 For Jo.'-eph Carter: — Note No. 37, for $841.56 at 30 das after Jan. 1, signed by 
 Joseph Carter, and endorsed by Jno. Costigan. Commission ^ per cent, for collecting 
 Sent to the J. Cartier Bank, Montreal. Same as preceding. 
 
 31, for $41 54 @ 3 mos. from Oct. 27, 
 
 32, for $50.01 @ 2 mos. from Nov. 18, 
 
 24, 
 

 ! ' 1. 1 
 
 ' ■% 
 
 I'll 
 
 I,,.: 
 
 ill 
 
 I 
 
 I I?)! 
 
 
 -j ill 
 
 252 
 
 For J. A. Ht^beit:— Note No, 38, for 87tG,44 at 4 inos. nftor Sept. 12, Bij^ncd by 
 R. l'ar»ilis, and endorsed by J. A, Jft'biTt. Prococds plufi'd to liis credit C. H., lioo/c 
 of Loiniit, Tickler, Diiicuniit Jirglster. 
 
 For (i, Simoiieiiu ;-— Ncte No. 38, for JaOOO at 12 niof, iifier Jan. 10, 1894, sii.MU>d 
 by F. Dudley, and eiidorwwl by 0. Hiiiioiieim. Paid. 
 
 Il(!ceivud from tin* Boik of Hamilton, tlie proct-cds of J. L fellotiers clieek. Face 
 of check $100; tlie Hank's cominiHsion for cilloctiiij? is 13c. /hliit r.'isk tn "Other 
 JiunfcK^" 8100 ; rrr.dlf rash hij i.ommi»x'ioii , Wh;. 
 
 Piiiil checks from runninj; deposits as follows ; — 
 
 Letourneau k (.'.»., SiOO-; A. Marchand, «I00 ; Paul Touri'.'oy, «200 ; J. A. Ili^bcrt, 
 $2000. 
 
 From tlic Savinjts Ocpartiiicnt : — 
 
 M. Perrault, $400; E. Bcauchcsnc, 8100, 
 
 Discounted notes due thlH day per Tickler, 81301.98. Note No. 11, for 810,000, 
 sent to the Merciiants National Bank, boston, has been placed to our credit, less .'n ">/„ 
 commission eliaryied by the Bank of Portland for colloctinj^. Uilnt cash tn Dhntxmted 
 Nufcs, 811,301.98, CredK cash lnj Merchanln iVul, Bunk, Boston, 80990; fji/ cummin- 
 81011, 810. 
 
 Close the Discount Rcgistor, and carry the results to the Ciisli Book, Clo.se the Cash 
 Book, and inaki the pi'opi;r entries in tlie ditforent Ledgers, 
 
 January 10, 1895. 
 
 Received the foilowinir ruiinini: deposits : — 
 
 G. Sinioneau, 8150 ; Lam:ine& Co., 8225 ; S. Hamcl, 8800 ; Senecal & Scott, $1500 
 
 Received the following depo.sits for the Savings Department : — 
 
 J. D. Faucher, 8100 ; W, Li.urier, 88000. 
 
 Paid checks from running d-posits as follow :— 
 
 A. Marchand, 8300; Paul Tourigny, Jl 000; L, Thiheault, 8100; N. Rousseau, 
 «1400 ; J. O. Bourbrau, 8500. 
 
 From the Savings Department ; — 
 
 A. Marchmd, 81000 ; J. B, Poirier, 8100. 
 
 Discounted notes as follow : — 
 
 For Dominion Lumber Co. ; — Note No. 40, for 8400 at 1 mo. fr )in Doc. 13, signed 
 by D. 0. Bourbcau, and indorsed by Dom. Lumber Co. Proceeds paid in cash. 
 
 For R. Stevenson :— Note No. 41, for 82430 at 3 das. from Jan. 10, signed by D. 
 O. Bouiboau, and endorsed by R. Stevenson. Proceeds paid in cish, Dis. Keg., TicJder, 
 
 For A. Racine ^; Co. :— Note No. 42, for 8639.87 at 3 mos, from Oct. 31, signed by 
 P-JTourigny nml cmlorse I by A. Racine <& Co. As the note is paynhjc in 'ffitieal we 
 charge J "/„ commission for collecting. Proceeds paid in cas' S ,t the note to the 
 Bank J. C:irticr, Montreal, for collection. Dis. Keg., Book i ' List of Dl"-ounted 
 
 Xdtcs sunt." 
 
 For I. Babincau :— Note No. 43, for 83208.53 @ 2 mob, mi Nov 1 5, signed by H. 
 II. Guay, and endorsed by I. Babineau, Proceeds placed to his credit C. B., Dis. Keg. 
 
 For I). Laviolette : — Note No, 44, for $75 @ 1 mo. after Jan, 10, signed by O. 
 llieard, and endorsed by D. Laviolette. Paid. Dis. Keg., Book of Loans, Tickler. 
 
 m 
 
 ii;« 
 
251 
 
 jjnctl by 
 
 k. KlK'*! 
 
 •' Other 
 
 ll»5bort, 
 
 less ,V "/,. 
 )i»i',i>unted 
 If cummin- 
 
 i the Cash 
 
 5ott, 81j(»0 
 
 llousseau, 
 
 i:^, signed 
 
 lb. 
 
 [gned by D. 
 \(j., TicJder. 
 \\, signed by 
 
 ' 'it real we 
 luiitc to tiie 
 
 J)i.''innted 
 
 ligncd by H. 
 ., Dis. Reg. 
 tigned by O, 
 \Tklder. 
 
 
 Uei-uivod tlu; following bilJH for collcoliun : — 
 
 Kroui tho M-rchiints Bauk of Cunadu : — Note No, 3^, for $37. Tf) (u) 5 nics. iifter 
 Sept. 1, signed by A. Diivoluy, jdiyablo at Artliabaskn. 
 
 From 'I'. Liiwlor : — NoU! No. 36, for $100 (i^ 2 uios. from Doc. 2, signed by L. do 
 Blois, piiyublu at Aribabaska. 
 
 From I). Fuuclitr :— Nott' No. 37, inr $25 % 3 mos. Wi^m Nov. (i, .signed by K. 
 Bciiuohesiio, payable <f Artliabaska. 
 
 From tilt' Union Bank !tf (Jnnada : — Note No. 38, for lS2(!. 71 {ii Itl dus. after J.in. 
 2, signed by J. .Midland, p iyal)l<' ai .\ribaba>l;ii. (UiUvcI'mii Ji<ij!til< r. T'n'h-li r. 
 
 Collected for the Dominion Bank of Toronto, Note No. 2G, cigned by D. TrenibJiiy, 
 for 8104.37. Kemlttcd in payment our draft on tlie .1. ('artier Bunk, Montreal, less our 
 commisMon (k, \ ",'„ for eollecting. Ih.Int cid^Ii, to ./. (\irtier Hunk mnl (^nuniinsinii. 
 
 Collected for tlie Ontario Bank, Ottawa, Note No. 23, signed by J. V'igneau, for 
 $131.95. Jlemitlcd inpayment our druft on the J. Oartier iiaiik, Montreal, less our 
 commissiou (ii. ^ "/„ for collecting. Sfe prtcediiKj ex. 
 
 Sold A. .^^ar<;llalld, a draft on tlie Morebants National Bank. Boston, favor W. Jolins- 
 ton, $200, (d) I "/„ premium. Ueceived ea^h. iJJilt rush to Merchunfs X'ttiuiin/ Hank uiul 
 C'tnimliisioii. 
 
 A. liacincX" Co. bave tbis day p>iid their note duo Jan. 8, $502.27, and interc-t ou 
 same for 2 (lays. Interest, 21c. Dehif cash to '■^Overdue Xotes," $502.27; tn /iitcr- 
 est, 21c. 
 
 Tbe Merchants Bank of Canada has collected M. Julion's ebcek. No. 8, $500. 
 Received in payment a draft on the Bank of Ottawa, Montreal, for $499.37, tiic bank 
 charging^ "/„ commission for eollecting. Remitted the draft to the J. ('artier Bunk. 
 Montreal, for collection and credit. Debit cash to " Other Banks," $550 ; crnlit cash hjj 
 J. C. Bunk, $499.37; com., C3c. 
 
 Cashed for L. 0. Pepin, Ii. Lungevin's check on the Mol.sons Hnnk, Hamilton 
 $400.10. Our commission J "/„ fir collecting, $1.00. Remitted the check to the Bank 
 of Hamilton for collection. Credit cash hi/ *' Other Banks," $400,10; dthif canh to Com- 
 mig8i(ai, $1.00. Record in " List of Checks sent for Collection." 
 
 Discounted notes due this day per Tickler, $4750.13. Consider the notes as paid 
 and debit cash to Discounted Xofes. 
 
 .Senecal & Scott's note due this day remains unpaid, $4756.03. Credit cash bi/ 
 •' Oierdue Notes," $4756.63. 
 
 Close the Discount Register, and enter the results in the Ca^h Book. Close Cash 
 Book and make the necessury entries in the Ledgers. 
 
 January 11, 1895. 
 
 Received running deposits as follow : — 
 
 J. Yigneau, $50 ; Farley & Tourigny, $650 ; L, de Blois, $400 ; E. Beauchesne, 
 $1000. 
 
 Received deposits as follows for the Savings Department : — 
 
 E. Grenier, $2000 ; Parish of St. Paul, $900. 
 
 Paid the following checks from running deposits :— 
 
 0. Ricard, $200 ; A. Lafontaine, $700 ; S. Hamel, $650 ; F. Dudley, $2000. 
 
'2tA 
 Kmni tlio Having'' lV|mi(nuM\t : — 
 
 Cnslioil lor V. Moftiiolu'mn', ■« olu'ck siitm'il |»y \i. (), VilltMu'iivo lor #M()il. T'oiotiiiHOon 
 \ /„ lor ooll('ol,iii<x. J'2.00. KoiiiiUi'd tl»> olicck lo (lie .1. ('irticr lliitik. Moiitrivil, I'or, 
 colkvlioii iti«) orctJil, fVciifV I'linh hij J. (\ litii}l,\ SH(K). Ih'hit <'a»h fo (hmmii 
 .sum, »'20(» . 
 
 KoO('ivt'<l lite (itllowi .jj; nolos foroolli'Otioti : — 
 
 I'Vonitlu'.l, (\»riioi Hunk. Moiilroul' —Nolo No, ."lit, lor |H5l,R0 (^ I mo. iij'tor \)w, 
 'Jl. siitncil I'v •'. I«'<l«»\ jmvriltlo «t Ar(liiiltnnU(». 
 
 Krom tbo.l, Corlior Muxk, Monlronl :— Nolo No. 111. lor iftSd.'JI) (.ft I mo. iiKcr Dec 
 'J<, KiuntMl l<v I-. Kortin. puvuMf hI Arllinl)iiKkti. 
 
 Vwm tl\o lloolii'liigii Hnnk, Monlronl:— Nolo No. 41, Tor ^(t'J.50 (ii) 'J nion. IVoni Nov. 
 'S.\, sianoii l\v N. Noruiundoiui. |myi<l>lo nl Arllutlmnkii. 
 
 PiMOonnlO'l nolosduo Ihisday porTioklor. jHOO . |ior hook, " hisooiuilid NoIoh hoiiI 
 ♦or CoUoolion." \i. rrofondiiiio's nolo No. IS, jfftlLMtl. l>rhit iuihIi fi> Iflnrouiitri/ Xntts, 
 
 Pifioountod uoU'o aa fidli.w : — 
 
 Kor V. Croloan :— Nolo No, 45, for jf7IS.T5 H - nios. iil>or Doo. 15, sigiiod by .F. 
 i\ TlulioiuUt. and ondoi*!«od l\v V. (lroton\i. I'aitI llio proooods in oasli. 
 
 Kor A. IV Mnrtigny - N"l<' No. 40, lor »:I50 (..) I mo, allor Jan. 1 1, f^ijjiu'd l>y W, 
 W. vSilsliy, and ondorsod by ,\. do Mnrtigny. I'aid. 
 
 Kor U'lonrno.iu \- Co. : -Nolo No. 4!>, lor jJSOO (n) 1 mo. alVr .Ian. 1 1 , Mi^nod by L. 
 rr<M"on(\ino ;»nd ondorsod by Honnlmoro \ Co. I'.iid, 
 
 Kor .1. ViiTi'oau :- Nolo No, 47, lor j^2Tl,57 et\ I yoar alVor .Inn 10, 1S!>4, Hignod by 
 .1. l.oduo, and ondorsod by J. Vignoan. Proooods plaooil to \m orodil, 
 
 Kor Sonooal \ Soott ;— No, 48. lor 8775.(50 (<f 4 nuw. alYor Oot., I'J. 1H!>4, .sign.-d 
 byl,;nirior vS; Oujniis, and ondorsod by Sonooal \ SwU. I'roooods ]ilaood to fclioir 
 oixnlil. 
 
 I.. r>\Montaino'."« nolo. No. IS, has boon oolloolod by tho .1, (^arti''i Hank, and (bo 
 amount jilaood to our oro«lit. fVfi/iV im,«/» It/ ihr ./. Cmtifr lluik . ^54'J.;M , 
 
 (M(V«v tbo Diswnnt Kogistor, and ontor flio rosult.s in tbo Casii Hook. LMo.so tbo 
 r.»'*h i>ook, andniako tbo nooossarv on trios in tbo Lodgors. 
 
 .T.vNiAiiv I'J, 1805. 
 
 Disoo\intod t\tUos as lollow : — 
 
 For 1.. Tliilvault :— No. 50, lor $5(50.50 (A 1 mo. a'-or Jan, 'J, signod by P, Lavio 
 ii tto, and ondorst\t by 1.. Tbiboaiilt. Paid. 
 
 For A. T.suilvrt ; — No. 51.ior S"J74.(>l>(<Ti 1 mo, allor Jan. r2,signod by Jno, f!o^'ti(J;an 
 and ondorsod by A. l.ambort. Paid. Uoinittod tbo noto to llio Rank ol' MontroHJ, 
 t^ttawB. <or colU^Mion. t)ur oolK>otion f'o (iHo, 
 
 Kvv.-.l. A. IK^bort :— No. .'i'J, lor *i«7R.55 (oi 10 das. from dan. 10, signod by (1. 
 Sinv.vioau, and ondorst>d by J. A. Hobort. Procoods placed to bis credit. 
 
 For A. Astcll :— No. 53, for §l>00 ^} 2 inos. after Deo. 1 2, sigtjod by A . Beaudet, 
 and ondorsed by A. Astoll. Paid. 
 
 For 1?. Paradis :— No. 54, for $450 @ 6 mos. aft-cr ..4.ug. 10, signed by V. 
 OrotciiU, and ondorsod by R. Paradis. Procwds placed to hip credit. 
 
•»r.u 
 
 WW 
 
 MiiiniH^ion 
 iH'i'iil, liir. 
 
 (■(tiiiinin 
 
 iil'tor Pee 
 
 t. iiht'i' Dec 
 
 I'll mi Kiiv, 
 
 Noll'H MtMll 
 
 tit at Soil's, 
 igiio<l by .1 
 
 ^imtod by lj. 
 
 I, NigiiiMl Ity 
 
 S!».|, sigdcd 
 >(1 1(1 tlii'ir 
 
 Ilk, iiiiil lli«< 
 
 OIOHO t.llC 
 
 ly P. Luvio- 
 
 110. (^»ctigiiii 
 f jMontroal, 
 
 ncd by 0. 
 
 ^. Boaudut, 
 
 ;ncd by V. 
 
 Ift'P'ivi'il riiMiiiM)j; ili>|i(ml(H im I'ollow :— - 
 
 11.11, (Jiiiiy,#HO(» . A. Imiiib.-n, «|(I(H» . A . <b' MiirUt/iiy, i»4<;(l , V, (Vol.-nii, «1<;00 
 
 |{t('ii\(.(| i|i<|iimiiH liir ibn iMnvin^H l>t'|»iirliiirtil im (mIIow ; — 
 
 .1. K. Iliiilnii, $t2r)() ; Cimimni-iiil ('mII<'^(<, $Mm. 
 
 Pliiil I'lli'i'kH iVnlll nillllilltr llopimit^ MM liillnW : 
 
 I/, di' MIoiH, ${',m , K, Mrinii'brmH',#!HM» ; II. II (iiiiiy , lH '<i(M» ; I' Ti.miKiiy, $72r> ; 
 
 II. I'lUMiltH. $2mm. 
 
 I'uiil till' rnjldwitij^ I'lii'i'kN I'loiii (lie HiiviiiUM Popiirhiiiiiif. ; — I, (Irnl^'iin, ftlOO, M. 
 Miirniii, $\{){\. 
 
 ('••Ili'i'lml I'lir llii' I'liixlrrii 'I'nwiiHliipH Itmik, <iiimliy, Ui(» (Iiiil.riniV cImm;}* No I'J 
 
 I'di' !|H 2.0(1. KciiiiUi'ii ill |myiii(iil II ijnil*. tin iIh' .1. ( I.irliiir lliiiik, IMniil.rciil, (Wr (.lic 
 
 iiiiitiiiiit icHH OH!' I'oiiiiiiisMiiiti (ii ,1, "/„. th'hii iiiitii III ./, a, //,,si I .*^r» , III 11)111 , ir>r. 
 
 I'^ortho IVm(|iIi>'k lliiiik I.I' llaliliix, MniitiTiil : — iNi.fi! No, I, I'lr 8<177 TtO, Hi>/iic,(l l.y V, 
 Mriiiicnn. Hoiit in |iiiyMii'iil our ilidlt on ilio ,1. (.'iiitirr lliuik, Montnuil, (or flu- (luioiini 
 li'HN our roiiiiiiiHriioii ('(' I "I I'lir I'nllcdt.iiKj. Smiir iiH firri nlliij/. 
 
 Kordii'.l <'(irli.'r lliink. MonlriMil :- IMii-ck No. !>, K'ufiiid by M, Miitlbi'W, lor *.'$!> 
 I'lliroil tlic ijiioiiiit f,ii (III' ni'ilit. nj' (lie Hunk .1. ( iiirlii'l', 
 
 Ui'iM'ivi'il nixli rioiii ilio Itiiiik of lldinilloii, in imyinnnt. nC II fjiidjicvin'M iilicck No. 
 II, Ii'SHtlii- b.ink'M cliiirni- l'^'' loiiiiniNsion. (lltiv /Mil ihhI, Iu "Ol/irr //-o//,'/<," »|(»0 10, 
 I 'mill rush 1)1/ iii)iiiiiiiiiiiiij't'\r 
 
 Krri'ivril llio Collowiii^ imlrH lor rollict.ion ; — 
 
 l''i>r till' r>nik ol lloclHJii.it :- Nod' No, 'I'J, I'oi H? KKi (-/) 2 nioH. (.('icr Nov. 12, «itrrioi| 
 Ity S, <Jinii'|iy, jmyiiblr iii ArtlialiiiHkii, 
 
 Km' (lie I'ji'-trni 'ri.wnsliiii,s Mnnk :-^No, rt, lor .«!l'.ri7.r)0 (n, '.', hioh. iiHur Ont, IH, 
 ,'<ifiiiril liy M, Hoyi'i', |iiiyiil.li' iit Artliiibiinkii. 
 
 l''or iIm Itiink of St, .lolni :— No. 44, I'or lB2H.7(t ("', I tno Hri.(r Di'O. 2, fiii/ne'l by 
 .\, lii'd'livii', |uiyiibli! ii(. ArdiiiiiuHkii. 
 
 l''roni (In- I'.Miik oroidiwii : No. 4.''», (Wr 1*77. 7r» (./, 1 n;o. (irt.<;r Dfo, 24, Hi^^nol by 
 I), lii'i'gcvin, |iiiyiibliMil. Ariliiibimkii. 
 
 Knnn A. Miircluinil : — No, !■»(; lor !?!.''»(» I fi (</ i! irnm, nl'lir ,\ov, 4, Hii.'niil by (/'. 
 L;iiii:loiH, piiyiilili- at. Montrnil, Sriil tliti noto »(i(.lii!.l. (I. I>iitik, Montmil, I'or colli ct.ion, 
 
 ('nfhrh'iiii h'riilHhr niiil 'l':''hlir, Urio)-il llii hml in '• /jihI of Nolm ncnl oJJI' for 
 I 'iillirliiiii ." 
 
 Di.woiinti'il notes ilnc (Imh iliiy pi;r Tinklir, 821170. .'I!) ; fn;r " Mook ol' I)i«f;ount.*!il 
 Not.'.s M'lit. lor Coil.'ction," «r)7(;!).H2. 
 
 Drhil ciihIi Iii IHHi-iivvlril. NiiIi'h fm- llir full iniiiniiil ; irii/il inxh l<i/ " Afir'h'irilx A'. 
 Ililll/:.'' /iiislnil, I'll)- W. II . Sl'lshl/'H liiilr. 
 
 (']")«• till' Di.srounI Hcgisti'r iiiiil iiiiikr tbi! ontrii-H in tin; (Jii.mIi Book. <^/'Ii).ho C;i li 
 Hook ami iiiaki; t-lii' propiT i;iitri(!.s in llii! I,<mI;^ith. 
 
 .lAMJAiiy 14, IH%. 
 
 Jfoccivcil runnin-^ ilopoHits uh lollow : — 
 
 Lainurro tt Co., SSOO ; I. Ilabincau, «100(» ; 0. .Simonoau, 8400; T. Bull, $1 .■>00. 
 
 R«i;eivi!(l tbc following dopoHJts for the Savitij^H Dopartincnt : — 
 
 Society ol'St, John Baptist, $800; L. A. Bui^son, $:i000. 
 
m 
 
 256 
 
 Paid running cliecks as follows : — 
 
 A. Lnmbcrt, $2000 j J. A. Hebert, $726 ; A. Oe Martigny, $500 ; T. Baril 
 $3500. 
 
 Paid checks from tbc Savings Dcipartmont : — 
 
 K. Boauchcsne, $50 ; A. Mercier, $200. 
 
 Discounttd notes as follows : — 
 
 For S. Dug.iay:— No. 55, for $1236,75 @ 20 days after Jan. 2, signed by 0. 
 Drokt and endorsed by S. Duguay. Proceeds placed to his credit. (^. H., Di's. Kiij,, 
 Booh of I.ounx, Tii'hhr. 
 
 For A. Kaeinc & C<>. :— No. 56, for $565.57 (<« 30 day.s after .J.in. 10, signed by II. 
 Thibodenu, and endorsed by .\. Itacine & Co. P.iid. Dls. Jifg., Book of Lomis^ 
 Tickhr. 
 
 Fi>r tlio Dominion Lumber Co. : — No. 57, for $866.67 (a) 45 days after Dec. 1. 
 signed by R. Sievenson, .nid endorsed by the Doui. Lum. Co. Paid. 
 
 For T. Baril :— No. 58, for $557 @ 2 mos. after Deo. 10, .signed by L. Tiiibeault, 
 and endor.'^ed by T. Baril. Credited. 
 
 For T. B.iril :— No. o9, for $1500 @ 1 mo. after Dec. 12, .signed by F. Dudley, and 
 endoised by T. Baril. Payable in Portland. Collection fees, $3.75. Proceeds to his 
 credit. Remitted the note to the National Bank of Portland for collection. C B., 
 Boole of Loons, Dh. Jicg., oml " Lint of J)ls. N^otcs nciitfor Collection." 
 
 Received cash of Senecal & Scott for their note. No. 21, for $4756.63, due Jan. 10, 
 and interest for 4 days. Interest, $4.16. Dih!t caxh to '^ Overdio: Notes," $4756.63; 
 tt interest rcceiveil, $4.16. 
 
 Cashed for B. Osmond, check No. 11, sijined by B. Julien, for $100. Collection 
 charge, 25c. Remitted the check to the J. Carlier Bank, Quebec, for colleciion. Credit 
 cash hi/ " Other Bonks," $100 ; debit atsh to commission, 25''. Record in " List <>f 
 Cliecks sent off for Collection.'" 
 
 Collected for the National Bank of the Republic, N. Y., note No. 13, for $128.66, 
 signed by S. Vezina. Debit cash to the Nat. Bonk of the Republic. 
 
 Sold A. Marchand a draft on the Merchants' National Bank, Boston, §!lGOO (?<) 
 i "/„ premium. The draft is in favor of W. Clark. Received cash for draft and premium. 
 Debit cash to Merchants' Nat. Bank, $1000 ; to com., $2.50. 
 
 Collected for the Bank of British N. America, Beauharnois, note No. 24, for $35.10, 
 signed by A. Bouchard. Remitted in payment, our draft on the J. Cartier Bank, Mon- 
 treal ; less 15c., our commission. Debit cash to J. Cartier Bank and Com. 
 
 Received the Ibllowing notes for collection : — 
 
 From the Ontario Bank, Montreal: — Note No. 47 @ 3 mos. after Oct, 16, for 
 $46.05, signed by E. Robillard, payable at Arthabaskn. 
 
 From the Hochelaga Bank :— Note No. 48, for $196.26 @ 2 mos. after Nov. 18, 
 signed by G. Leonard, payable at Artbabaska. 
 
 From La Ban<|ue Ville-Marie :— No. 4!), for $25.07 @ 1 mo. after Jan. 2, signed 
 by A. Brossoit, payable at Arthabaska. 
 
 From the People's Bank :— No. 50, for $308.50 @ 2 mos. after Dec. 7, signed by 
 B. Brunct, payable at Arthabaska. 
 
 From the National Bank : — No. 51, for $135 (3 2 mos. after Nov. 26, signed by L- 
 Vacbou, payable at Arthabaska. Collection Register and Tickler. 
 
 La 
 
 n 
 
257 
 
 Baril 
 
 ;d by 0. 
 )('.s. Ki'ij., 
 
 icd by R. 
 
 : IK'C. 1. 
 rinbfault, 
 
 mUoy, and 
 eds to bis 
 
 n. c. n., 
 
 le Jan. 10, 
 $475l>.(".3 ; 
 
 Collection 
 n. Credit 
 " List of 
 
 n $128. liO, 
 
 SICOO @ 
 d prcmiuu). 
 
 lor $35.10, 
 Jank, M on- 
 
 let. 10, ibr 
 
 [vt Nov. 18, 
 
 2, signed 
 
 signed by 
 
 ligned by Ij 
 
 Discounted notes due Jan. 13, 8699.29. 
 
 fHscounted notes due to-day, $1225.00. 
 
 J. Leduc's note, No. 47, due .Tan. 13, ha.s not been paid, $271.57. Credit canh bif 
 " Overdue Noh's," $271.57. 
 
 Close Discount Register and carry the results to the Cash Book. Close the Cask 
 Book, and make the necessary entries in the Ledgers and Book of Loans. 
 
 January 15, 18y5. 
 
 Received the following running deposits : — 
 
 L. Thibeault, $500; V. Croteau, $850; N. Eoussoau, $1000; J. O. Bourbeau, 
 $800. 
 
 For the Savin<;.s Department: — 
 
 M. Perrault, $100 ; J. Dcsrochcrs, $200. 
 
 Paid running checks as follow : — 
 
 Paul Tourigny, $749.24; R. Paradis, $75G.44 ; S. Duguay, $1700 ; L. Thibeault, 
 .f400 ; L Babinoiiu, $4000. 
 
 From the Savings Department : — 
 
 J. B. Poirier, $3000 ; A. Mercier, $4000. 
 
 Sold E. Beauchcsne, draft on the Nat. Bank of the Republic, New York, favor T. 
 Lawlor, Chatenugay, N.Y,, $500 @ ^ "/„ premium. Received liis check from running 
 deposit to cover draft and premium. I'' bit aish to Nut. Bank of the Rap., $510; to 
 com , $2.50. Cr'ih't rash b,/ E. Bviachcsuc, $502.50. 
 
 Sold Wm. Maxwell draft on the Nat. Bank of tlie Rep., favor H. Gordon, $2000 @ 
 J "/„ premium. Received cash to cover draft and premium. 
 
 Snld James Brown draft on the Nat. Bank of the Rep., favor J. C. Wilson, Pari.s, 
 N.Y., $5000 (o^ ,'„ "/„ premium. Received cash to cover druft and premium. 
 
 Discounted notes a.s follow : — 
 
 For Farley & Tourigny . -Note No. 60, for $1866.73 @ 1 mo. after Dec. 14. signed 
 by Beardmore & Co., and endor.sed by Farley & Tourigny. Paid the proceeds. As this 
 note is payable in Toronto, we charge \ "/„ commission for collecting. Sent the note to 
 the Bank of Toronto, Toronto, for collection. D!s. Rrg., Book of Looux, Tickler, and 
 ■' Jjint of Discounted Notix sriit off for C<dlficfioii.'' 
 
 For Farley & Tourigny :— N( 'H, for $2670 @ 1 mo. after Dee. 13, signed by F. 
 Dudley, and endorsed by Farley i\: 'i' . arigny. Collection fees, $6.68. Paid the proceeds. 
 Sent the note to the National Bank, Portland, for collection. 
 
 For Paul Tourigny :— No. 62, tor $1364.66 @ 3 mos. after Nov. 16, signed by 
 Lctourno!iu&Co., and endorsed by P. 'I'ourigny. Proceeds placed to his credit. <\ B., 
 Dis. Rig., Book iif LoiniK, Tickler. 
 
 For L, Pr^fontaine : — No. 63, for $1546.65 (2) 3 mos. after Oct. 17, signed by A. 
 Lambert, and endorsed by L. Prefontaiue. Proceeds paid. 
 
 Ciished for L. Bro.ssard, check No. 12, for $300, signed by L. Beaudouin, and 
 drawn on the People's Bank, St. Elemi. Commission for collecting, 75c. Sent the check 
 to the People's Bank, St. Kemi, for collection. Debit cash to com., 75c.; credit cash by 
 " Other Bunks," $300. 
 
lilll' 
 
 
 
 m 
 
 258 
 
 Il<;ceivcd the following bills for collection : — 
 
 From B. Brunet:— Note No. 52, for 8175.25 @ 2 mos. after Nov. 25, signed by A. 
 Matthew, payable at Arthabaska. 
 
 From A. Brossoit : — No. 53, for $71.08 @ 2 moa, after Nov. 25, signed by L. 
 Legris, payable at Waterloo. Sent to the Eastern Townships Bank, Waterloo, for col- 
 lection. Collection Register and " Lint of Notes sent off for Collertioii," 
 
 From the Bank of St. Hyacinthe :— No. 54, for $328.30 @ 4 ujos. after Oct. 1(», 
 signed by G. Leonard, payable at Arthabaska. 
 
 From the Bank of Hamilton : — No. 55, for $41.30 @ 4 mos. after Oct. 10, siitiied 
 by F. Basinet, payable at Atthabaska. 
 
 From the Bank of Montreal :— No. 56. for $162.05 @ 2 mos. from Dec. 2, signed 
 by D. Huard, payable at Arthabaska. 
 
 From the J. Cartier Bank, Montreal : — No. 57, for $188.'J5 @ 2 mos. from Dec. 3, 
 signed by L. Gendron, payable at Artliabaska. 
 
 Collected for the J. Cartier Bank, Montreal : —Note No. 17, for $41.47, signed by 
 A. Bcaudouin, and placed the amount to the credit of the Bank. Debit aish to J. C. 
 Bunk. 
 
 Discounted notes due this day per Tickler, $1505.68. 
 
 The following notes due this day are presumed to have been paid : — Beardmore iV 
 Co.'s note No. 19, $2500 ; S. Hamel's note No. 32, $7504.83 ; F. Dudley's note No. 3!>, 
 $5000. Debit cash to '■ Discounted Notes," $16,510.51. 
 
 Beardmore tt Co.'.s note No. 19 lias been returned to us unpaid. Credit cush bi/ 
 '• Overdue Notes," $2500. 
 
 S. HaMiel's note No. 32, $7504.83, having been sent to the Nat. Bank of the Republic 
 for collection and credit, we have debited the Bank for the amount. 
 
 We have also debited the Merchants' National Bank, Boston, for the amount of" F. 
 Dudley's note No. 39. $5000. Credit aish by these limiks. 
 
 Close the Discount Register and make the etitrics in the Cash Book. Close the 
 Cash Book and make the proper entries in the different Books. 
 
 January 16, 1895. 
 
 Received running deposits as follows : — 
 
 T. Baril, $660 ; A. Lambert, $1000 ; Lamarre & Co., $225 ; 0. Ricard, $100 ; 
 0. Drolet, $100. 
 
 Received the following deposits for the Savings Department : — 
 
 N. Mercier, $200 ; J. D. Faucher, $100. 
 
 Paid chocks on running deposits as follow : — 
 
 D. O. Bourbeau, $400; I. Babineau, $i0l; Lamarre & Co., $900 ; N. Rous- 
 seau, $1100 ; A. Lambert, $865 ; G. Simoneau, $500. 
 
 Paid the following checks from the Savings Department : — 
 
 A. Marcliand, $2000; F. A. St. Germain. $1500, 
 
 Discounted notes as follow : — 
 
 For A. S. Hamclin :-Note No. 64, for $2000 @ 7 mos. after June 18, 1894, signed 
 by Dom. Lumber Co., and endorsed by A. S. Hamelin. Payable in Portland. Collection 
 fees, $5.00. Paid the proceeds. Dis. Reg , Book if Loans, and " List of Discomited 
 Notes sent off' for Collection." Sent to the Nat. Bank of Portland. 
 
 Cash 
 
259 
 
 T\. 
 
 dbyA. 
 
 I by L. 
 
 for eol- 
 
 Oct. 10, 
 , siiiiied 
 5, signed 
 a Dec. 3, 
 ligned by 
 
 i tn J. (J. 
 
 irdmorc iV' 
 te No. 311, 
 
 (7 aish I'!/ 
 
 ic Republic 
 
 lount of i • 
 
 Close the 
 
 lard, SlOO ; 
 
 ;N. Rous- 
 
 .894, tfigncd 
 
 Collection 
 
 Oiscoimtcd 
 
 For R Stevenson .—Note No. 65, for $126.50 @ 6 mos. after Sept. 26, signed by 
 O. i?ioavd, and endorsed by R. Stevenson. Paid. 
 
 For 0. Drolet :— Note No. 66, for 6137.66 @ 2 mos. after Nov. 14, signed by J. A. 
 Hebert, and endorsed by O. Drolet. Proceeds placed to his credit- 
 
 For L. Thibeault :— Note No. 67, for $667.52 @ 2 mos. after Dec. 25, signed by 
 A. Beaudet, and endorsed by L. Tliibeault. Proceeds paid. 
 
 The J. Cartier Bank, Quebec, has collected and remitted us payment of check No. 
 11, signed by B. Julius. Face of check, $100. Eeceived in payment a draft on the 
 J. Cartier Bank> Montreal, for $99.87, which we have sent to Montreal to be placed to 
 our credit. Debit cash to " Other Banks," $100 ; credit cash by J. C. Bank, Montreal, 
 $99.87 ; com. 13c. 
 
 Received cash of J. Lcduc for his note' No. 47, for $271.57, and interest on ,<,ame 
 for 3 days. Interest 18c. Debit cash to '• Overdue Notes," and Interest. 
 
 Cashed for D. 0. Bourbeau, check No. 13, signed by N. C. Cormier, for $400, pay- 
 able at National Bank of Quebec. Commission for collecting @ ^ "/„, $1.00. Sent the 
 check to tho National Bank, Quebec, for collection. Credit cash by " Other Banks," 
 ^300 ; debit cash to Commission, $1.00. 
 
 Cashed for P. Tourigny, check No. U. signed by F. T. Savoio, for $800, payable at 
 Molsons Bank, Ottawa. Our commission for collecting, $2.00. Sent the check to the 
 Molsons Bank for collection. Same as jyrrceding. 
 
 Sold I. Babinenu a draft on the National Bank of the llepublic, New York, favor 
 J. B. Goodhue, $200 @ | /„ prem. Received cash for the draft and premium. 
 
 Sold John Sparks, draft on the National Bank of the Republic, New York, favor, 
 Wm. Lambly, $2000 @ ^ "/„ premium. Received cash for premium and draft. 
 
 Received the following bills for collection : — 
 
 From the J. Cartier Bank :— Note No. 58, for $137.50 @ 5 mos. after Sept. 4 
 signed by D. Pitre, payable at Arthabnska. 
 
 From L. de Blois :— Note No. 59, for $375.05 @ 5 mos. after Sept. 10, signed by H. 
 Liirocque, payable at Quebec. Sent the note to the J- Cartier Bank, Quebec, for collec- 
 tion. Collection Register, and '■^ List of Notes sent off for Collection." 
 
 From X. Pepin :— Note No. 60, for $219,07 @ 2 mos. after Dee. 8, signed by J. 
 Leduc, payable at Montreal. Sent to the J, Cartier Bank, Montreal, for collection. 
 
 From the J. Cartier Bank :— Mote No. 61, for $29 @ Dec. 6, signed by A- Mont- 
 petit, payable at Arthabaska. 
 
 From the National Bank, Ottawa : — '.'ote No. 62, for $18.01, signed by Z. Genest 
 payable at Arthabaska. 
 
 Discounted notes due this day per Tickler, $400 ; per •' List of Discounted Notes 
 sent off for Collection," F.Dudley's note, $1500. This note was sent to the Merchants' 
 National Bank, Boston, and is supposed to have been paid. Debit cash to Discounted 
 Notes, $1900; credit cash by Merchants Nafiomd Bank, $1500. 
 
 Paid G. Bourdon for the note in his favor signed by L. Samson, less our commission 
 44c. for collecting. The note was collected for us by the Merchants National Bank, 
 Boston, and placed to our credit. Credit cash by Merchants National Bank; debit 
 cash to Commission. 
 
 Close the Discount Register and enter the results in the Cash Book. Close the 
 Cash Book and make the proper entries in the different books. 
 
 I 
 
m 
 
 Pi. 
 
 1 ■• 
 
 If!', 
 
 260 
 
 January 17, 1895. 
 
 Kcceivcd the following notes for collection : — 
 
 From the Dominion Bank, Toronto :— Note No. 63, for S36.55 @ 3 mos. from Nov. 
 4, signed by D. Seers, payable at Arthabaska. 
 
 From the Bank of Montreal :— Note No. 64, for $14.50 @ 4 mos. from Oct. 7, 
 signed by P. Dagcnais, payable at Arthabaska. 
 
 From A. Marchand : — Note No. 65, for $117.28 @ 4 mos. from Oct. 7, payable at 
 Montreal, signed by A. Charlobois. Sent to the J. Cartier Bank, Montreal, for collec- 
 tion. Collection Jicylster and "List of N^utes sent for Colhction." 
 
 From A. Guimond : — Note No. 66, for $57.03 @ 2 mos. from Dec. 2, signed by 
 Josepli Tisscur, payable at Montreal. Sent to tiie J. Carder Bank, Montreal, for collec- 
 tion. 
 
 From the Union Bunk of Canada :— No. 67, for $144.72 @ 2 mos. from Dec. 9, 
 signed by A. Foulotte, payable at Arthabaska. 
 
 From the Union Bank of Canada :— No. 68, for $79.40 @ 2 mos. from Dec. 12, 
 signeil by L. Pelleticr, payable at Artluibaska. 
 
 Discounted the following notes : — 
 
 For D. 0. Bourbeau :— Noto No. 68, for $55.67 @ 3 days after Jan. 17, signed 
 by T. Baril and endorsed by D. O. Bourbeau. Paid. 
 
 For J. O. Bourbeau : -No. 69, lor $134.66 @ 12 days after Jan. 3, signed by T. 
 Baril, and endorsed by J. O. Bourbeau. Credited. 
 
 For J. Leduc :— No. 70, for $974.61 (a) 40 days after Jan. 12, signed by D. 
 Lavio'.ette, and endorsed by J. LeJuc. Collection fees @ \ "l„, $2.44. Sent to the J. 
 Cartier Bank, Montreal, for collection. Credit, Paid. 
 
 For E. Paradis:— No. 71, for $250 @ 2 mos. after Dee. 15, signed by J. Leduc, 
 and endorsed by II. Paradis. Paid. 
 
 Dis. liey., Tickler, Book of Loans, 
 
 Eeceived running deposits as fDllows : — 
 
 D. 0. Bourbeau, $55 ; P. Dudley, $100 ; J. C. Thibeault, $50 ; J. Vigneault, $25. 
 Eeceived the following deposits for the Savings Department . — 
 
 E. Grenier, $200 ; J. Toohey, $100. 
 Paid running checks as follows : — 
 
 J. A. Hdbert, $137.66; I. Babineau, $125 ; J. 0. Ba = rbeau, $1000 ; F. Dudley, 
 $665; D. 0. Bourbeau, $1025. 
 
 Paid checks as follows from the Savings Department : — 
 
 Parisii of St. Victoire, $500 ; J. U- Tes.^sier, $2000. 
 
 Cashed for L. Bouchard : — Joseph Nolet's check for $200, less J "/„ coinmi.xsion for 
 collection. Remitted the check to the Union Bank of Canada, Winnipeg, for collection. 
 
 Cashed for L. Savard : — D. Huard's check for $500, IcsS ]: "/„ commission, and re- 
 mitted the check to the Canadian Bank of Commerce, Guelph, for collection. Credit 
 cash hy " Other Banks" and debit cash to Go mmission. Record checks in " List of 
 Checks sent off for Collection." 
 
 Received from the J. Cartier Bank, Beauharnois, a draft on the J. Cartier Bank 
 Montreal, iu payment of J. L. Guimond's note favor A. Marohand. Face of draft, 
 $110.12. The Bank's charge for collecting, I3c. Paid A. Marchand cash for the 
 
261 
 
 iii 
 
 [11 Nov. 
 
 Oct. 7, 
 
 yable at 
 r collcc- 
 
 gned by 
 ir collcc- 
 
 11 Dee. 9, 
 Dec. 12, 
 
 7, signed 
 
 led by T. 
 
 icd by D. 
 to tbe J. 
 
 J. Lcduf, 
 eault, $15. 
 F. Dudley, 
 
 uission for 
 collection. 
 
 Ion, tr 
 
 nd re- 
 in. Credit 
 Y "List of 
 
 Irtier Bank 
 of draft, 
 lU for the 
 
 draft and remitted the draft to the J. C. Bank, Montreal, for our credit. Cir<l!t cunh 
 hy J, C B., Montreal, and commission 
 
 Received from the People's Bank, St. Remi, cash in payment of L Beaudouin's 
 chccit. No. 12, for $300, loss the Bauk'H CDniuii.ssioii. Dcbif aish to ■■ Other linu/i-s," 
 and credit cash bi/ Commission. o8r. 
 
 Discounted Notes 3 anJ 43 have bi^cn collected by the J. Cartiui- Bank. Montkcal, 
 and placed to our credit. No. H, .?38.-{.ti2 ; No. 42, $(539.87. Dehlf c<ish to Disroinifrd 
 Notes fur the amount, and credit cash hij the J. C. H.. Mont rad, for the name amount. 
 
 F. Dudley's note No. 61, due today, is presumed t) have been paid. VVc have 
 char;,^ed the Mcrcliaiits National Bank for the amount, $26.70. Credit cash by Merchants 
 Natiomd Bank. 
 
 Discounted notus due tliis day p.M- Tickler, $137.60. 
 
 Collected fertile Canadian Bmk of Coiiim3rcj, Guclp'i, M. Cam irand's note for 
 $37.19. Remitted the bank in payment our draft on the J. Cartier Bank. Montreal, 
 for $37.06, reservinii' i3c- lor our commission for collcctin!^ Debit cash to J. C. Bank, 
 $37.06 ; to Commission, ISc. 
 
 Close the Discount Rei^ister. and enter the results in the Cash Book. Close the 
 Cn-sh Book and make the necessary entries in the diflferent book-i. 
 
 January 18,1895. 
 
 Collected for La Banquo Ville Marie, check No. 1'^, for $40.57. Remitted in pay- 
 ment a draft on the J. Cartier B ink. for $40.44, reservinj^ 13c. for collection fees 
 Debit cash to J. C. B. and Commission. 
 
 Beardmnre & Co. have this day paid their note, No. 19, due Jan. 13, with interest 
 on same for 5 days. Face of note, $2500 ; interest for 5 days, $2.74. Debit cash to 
 " Overdue Notes,'' and Interest. 
 
 Received from the National Bank, Quebec, draft on Montreal for the proceeds of N. 
 Cormier's check, No. 13. Proceeds $399.50. Remitted the draft to the J. Cartier. 
 Bank, Montreal, for collection and credit. Debit cash to •• Other Banks," $400 ; credit 
 cash by J. C. Bank, $399.50 ; Commission, 50c. 
 
 Received from the Molsons Bank. Ottawa, a draft on Montreal for the proceeds of 
 F. T. Savoie's check. No. 14- Proceeds $799. Remitted the draft to the J. Cartier 
 Bank, Montreal, for coUeclion and credit. Same as preceding. 
 
 Discounted notes due this day per Tickler. $4297.29. 
 
 T. Baril's note due this day has not been paid. Note No. 9. Amount, .f 134.66. 
 Credit cash by " Overdue Notes.'' 
 
 Received running deposits as follows : — 
 
 L. de Blois $50 ; H. II. Quay, $200 ; J. A. llebert, $300 ; A.de Martigny, $100 ; 
 V. Crotcau, $200. 
 
 Received the following deposits for the Savings Department : — 
 
 J. E. Hudon, $200 ; J. B. Bellemare, $300. 
 
 Paid running checks as follow : — 
 
 J. C. Thibcault, $77.43; II. II. Guay, $560; A.Lambert, $600; V. Croteau, 
 $1700 ; A. de Martigny, $1200 ; O. Drolet, $950 ; Senecal & Scott, $800. 
 
 Paid checks from Savings Department : — 
 
 L. A. Buisson, $1000 ; A. Mercier, $5800. 
 
 Ill 
 
 ffe 
 
1 1; 
 
 if! 
 
 262 
 
 Received the following notes for collection : — 
 
 From L. Lcsperance : — Note No. 69, for $136.64 @ 1 mo. after Deo. 18, signed by 
 F. Gatinon, payable at Moutresil. Sent to the J. Carticr Bank, Montreal, for collection. 
 
 From the Hochelaga Bank :— No. 70, for 8130 @ 2 mos. after Nov. 22, signed by 
 D. Masson, payable at Artliabaska. 
 
 From La Banque VilleMarie :— No. 71, for 8250.35 @2 mos. after Nov. 23, 
 signeil by L. Berj^droii, payable at Arthabaska. 
 
 From La Banque Ville-Marie :— No. 72, for 819. 14 @ 3 mos. after Oct. 20, signed 
 by A. Hubert, payable at Artiiabiska. 
 
 From the Bank of Nova Sc 't'a :— No. 73, for 870.05 @ 3 mos, after Oct. 21, signed 
 by Joseph Bourcler, payable at Arthabaskn. 
 
 Discounted notes us follow ; — 
 
 For Farloy & Touriiiny :— No. 72, for 8375 @ 4 days after Jan. 18, signed by I. 
 Babiiioau, and endorsed by Farley & Tourigny. Proceeds credited. 
 
 For Seneca! & Scott :— No. 73, for $265.03 @ 1 nio. after Jan. 15, signed by R. 
 Tiiibodeau, and endorsed by Scnecal & Scott. Proceeds paid. 
 
 For Laurier & Dupuis: — No. 74, for 81597.69 @ 7 days after Jan. 16, signed by 
 J. A. & M. Cote, and endorsed by Laurier & Dupuis. Payable at St, Ilyacintho. Col- 
 lection fees, $4.00. Paid the procools. Sunt the note to the J. Carticr Bank, St. 
 .Hyacinthe, for collection. 
 
 For A. dc Martigny :— No. 75, for 8874.32 @ 2 mos. after Doc. 24, signed by L. 
 Prel'ontainc, and endorsed by A. de Martigny. ProcccJs paid. 
 
 For H. H. Guay :— No. 76, for $455.36 @ 10 days after Jan. 10, signed by A. 
 Lafontaine, and endorsed by H. H. Guay. Paid. 
 
 Close the Discount Register, and enter tiie results in the Cash Book. Clo«e the 
 Cash Book, and make the necessary entries in the different books. 
 
 
 i K, 
 
 January 19, 1895. 
 
 Received the foUowin" notes for collection : — 
 
 From Bank of British N. Am'jrica : — Note No. 74, for 8171.75 @1 mo. after 
 Dec. 24, signed by M. Lanohelire, payable at Arthabaska. 
 
 From the Bank of Montreal:— Note No. 75, for $172.85 @ 1 mo. after Dec. 25, 
 signed by P. Primeiiu, payable at Arthabaska. 
 
 From the Standard Bank of Canada :— Note No. 76, for 845 @ 2 mos. after Nov. 19, 
 signed by J. Boucher, payable at Arthabaska. 
 
 From L. Bergevln :— Note Nd. 77, for $670 @ 2 mos. from Nov. '12, signed by R. 
 Hubert, payable at Arthabaska . 
 
 From D. Dagenais :— Note No. 78, for $49.73 @ 2 mos. from Nov. 27, si-ned by 
 Joseph Lajeuncsse, payable at Arthabaska. 
 
 Discounted the following notes : — 
 
 For Joseph Vigneau : — Note No. 77 for $1850 @ 1 mo. after Jan. 19, signed by W- 
 H. !^ilsby, and endorsed by J. Vigneau. Collection fees, $4.63. Sent the note to the 
 Merohants' National Bank, Boston, for collection and eredit. Proceed:) placed to the credit 
 of J. Vigneau. 
 
 For A. Beaudet :— Note No. 78, for 8375.75 @ 45 days from Jan. 1, siiined by G. 
 Simoneau, and endorsed by A. Beaudet. Proceeds placed to his credit. 
 
 For A. Astell :— Note No. 79, for $2566.17 @ 2 mos. from Dm. 1, signed by N. 
 Rousseau, and endorsed by A. Astell. Proceeds paid, 
 
 I ' ;';!!; 
 
263 
 
 HI 
 
 le.l by VV- 
 3te to the 
 Lho credit 
 
 Led by (t. 
 
 ed by N. 
 
 Jieceived the following; running deposits : — 
 
 10. Beauchesne, $225 ; A. Marchand, «500 ; T. Baril, «100 ; P. Tourigny, $800. 
 
 JJeceived the following deposits for tlie Savings Department : — 
 
 The Commercial College, $1000 ; Hotel Dieu, St. Joseph, $200. 
 
 I'aid the following running cliecks : — 
 
 Paul Tourigny, $925; T. Baril, $10m>. 50 ; J. Vigncau, $1500; A. Reaudetto, 
 $600; P. Tourigny, $100; A. Mnrchand, $50. 
 
 Paid checks from the Savinjrs Department : — 
 
 N. Mercier, $800 ; E. Bcauchosno, $600. 
 
 Collected for the Ontiirio Bunk, Montreal, note No. 47, for ,$46.05, signet! liy E. 
 Knbillanl. Our commission, 11:5c. 
 
 Rouiitted in payment of the prweods our draft on the J. Carticr iJank, Montival. 
 
 Destroyed circulation notes to the amount of $5000. Cnd'it rush bi/ drcu/ii/lnii, 
 $r)000. 
 
 iloceivcd cash from the Union Bnnk of Canada, Winnipcir, in payment of J. Nolet's 
 cheek No. 15, for $201 ; commission elmrued us, 2oc. Drhi'f rush to " Othrr Jiini/;s.'' 
 $200 ; credit rash hy romiiiissiou, 2br, 
 
 Received cash froni the Union Bank of Commerce, Guelph, .in payment of D. 
 Huard's check, No. 16, for $500. The Bank churgcd us 63c. for collecting mo check. 
 
 Cnshod for J. Lasonde, ;> check. No. 17, drawn on tiie Quebec Bank l>y L. St. 
 Maurice, for $1000. Commission for collectinL', $2.50. ifeniitted the check to the 
 Quebec Bank for collection. 
 
 Cashed for A. Marchand, check No. 18, drawn on the Bank of Ottawa, by L. II. 
 Baker, for $400. Commission ([ij } °/„ i'ov collecting, $1 .00. Sent the check to the Bank 
 of Ottawa for collection. 
 
 Cashed for E. Bciiuchesne, a check drawn on the Merchants' Bank of Canada, Sher- 
 brooke, by D. Salette, for $300. Commission @ \ "/„, 75c. Sent the check to Sber- 
 brooko for collection. 
 
 Ciished for T. Lawlor, check No. 20, drawn on the Merchants' Bank of Comnicrce, 
 St. John, for $200. Com>ni-isi(U), 50c. Sent the check to St. Joiui for cillection. 
 
 Discounted notes due this dny per Tickler, $455.36. 
 
 Discounted note No. 60, for $18(i6.73, due to-day, is presumed paid. Drllt rush 
 to nisroiuifrd Nofrs, $2322.09. 
 
 Received from the Bank of Toronto, Toronto, a draft on Montreal, for $1864.40, in 
 pnym nt of discounted note No. 60. The B.ink'seiiary;c for collecting is $2.33. Remitted 
 draft to the J. Carticr Bank, Montreal, for collection and ere lit. (^rcdit cask hi/ ./. C 
 Bonk and rommisslon. 
 
 Received I'roui the Bank of Ottawa, Ottawa, a draft on Montrcid, in puyment of H. 
 Bclaud's note, favor G. Bourbeau. Face of draft, $374.63. Cashed the draft, reserving 
 our commii-sion of 47c. for collecting. Sent the draft to the J. Cariier Bank. Montreal, 
 for collection and credit. Dehlt rush to rommlssi'on, 47c. Crrdit rush hy ./. C. Bunk. 
 
 Clo>c the Discount Register and enter the results in the Cash Book. 
 
 The Set will now be closed, and the real condition of business ascertained. The 
 Discount, Commission, and Interest Rcceiveii accounts show that upon these items tiiere 
 has been a gain of $451.71 ; the Expense and Interest Paid accounts show a loss of 
 $117.05, making a net profit of $334.66 during the 18 business days. The result being 
 satisfactory, the Directors have decided to declare the first annual dividend of 10 '/„. 
 
 •f^W 
 

 I 
 
 i !■'■ 
 
 
 1)H. 
 
 264 
 CASH 
 
 AUTItAI«/V8KAVII-r-B, Jan. li, \B'.)'y 
 
 li.F. 
 
 I\. 
 
 Capital Stuck, 
 I'irciiliilioii, 
 
 DcpOMit IjI'llgCI-. 
 
 SavinsH Departniciil, 
 
 Discount, 
 Coininis'Sfion, 
 
 1 H). UcHIIC.ln'SllC, 
 
 2 LoiiiH (le Itloi". 
 ;t A. Murcliaiid, 
 
 I H. II. Omi.v. 
 r* Paul Touri^iiv, 
 
 1 M. Porrnnlt, 
 
 2 .1. ('rotciiu, 
 
 .( .1. U. I'oiriiT, 
 4 M. Motiaiilt, 
 
 On Dincounted Notff, 
 
 On DiNcouuU'ii Noli'fi, 
 " Cliock 1, L. Bcauvair". 
 '* " 2. J. L. Mongcnuic, 
 
 25,000 
 
 00 
 
 15,000 00 
 
 1000 
 600 
 160 
 ()G8 
 
 4082 
 
 100 
 1000 
 QOOO 
 2000 
 
 00 
 00 
 25 
 29 
 02 
 
 00 
 
 oo'i 
 
 00|i 
 
 oo!! 
 
 iOlO 
 
 5(> 
 
 11 8100 
 25 
 
 00 
 
 70 
 
 in 
 
 
 
 
 46 
 
 50 
 
 25 i 
 
 _' 14 
 
 21 
 
 55,750 
 
 47 
 
266 
 
 2r..ooo 00 
 
 15,000 00 
 
 7(1 lO;;')!; 
 
 50; j 
 
 25i! 
 
 8100 
 25 
 
 00 
 
 70 
 
 1421 
 
 55,750 
 
 47 
 
 CASH. 
 
 ARTHAiusKAvir.r.K, Jan. 2, 1895. 
 
 Ca. 
 
 LF.Mv 
 
 'I'lic .lm(|iicN Curticr Hunk, 
 Mdiilroul. 
 
 'I'lic Mei'clmnlH Uuiik ofihc 
 l{e|.nl)lir, N.Y. 
 
 Tlu' MerclmiitH Nut. HiuiU, 
 Boston. 
 
 Mcposit Ledger, 
 ClicckH, 
 
 Savings DcimrtMient, 
 
 Clieckt), 
 Note.s iliscounted this day, 
 Fixtures, 
 liXpence, 
 
 Other Uaiikn, Cliecks sent 
 them, 
 
 2 liOiiis de BioiH, 
 1 E. Beuiichosrie, 
 
 3 A. Marchand, 
 
 I M. Monault, 
 
 Expre.-.K on |5000 tu Montreal, 
 
 I 
 
 " $5000 to N.Y. and 
 Boston, 
 
 Beauvais $200, Mon<,'enais $100, 
 Balance on hand, 
 
 100 
 200 
 100 
 
 5000 
 
 .1000 
 
 2000 
 
 00 
 
 00 
 
 00 
 
 200 
 
 00 
 
 50 
 
 00 
 
 400 
 
 200 
 
 500 
 
 0(» 
 
 (10 
 75 
 00 
 
 fi 50 
 300 00 
 
 18292125 
 37458 22 
 47 
 
 557i"j0 
 
 i''\ 
 
h I 
 
 i3\ ' 
 
 11 1' 
 
 :^i:i' 
 
 •>«i: 
 
 Dr. 
 
 26H 
 (JAHH. 
 
 Aktimbahkaviile, Jan. .'i, lK9r>. 
 
 L.K. 
 
 'I'o 
 
 Tho Bftiik .). (%11'lior, 
 Montri'iil, 
 
 DcpoNil lii'Jger, 
 
 SaviiigH l)e|iiirlinent, 
 
 l)i»<;oiiiii, 
 
 Coni'MisHion, 
 
 2i):ilH Ijoiim I'crmiill, 
 I Tli« I'coplo'H Hank, Montrciil, 
 
 I n. If. Gimy, 
 
 :t A. Murclniiid, 
 M .1. (). lioiirlidui, 
 
 14 " " l>IHC. 
 
 7 l{. PHI'luliH, 
 
 i .1. Ootciiii, 
 ♦i I'j. KciiiiclicHnc, 
 la J. U. TcHwitT. 
 
 Oil DiHC()iii)t(*(l Nott'M, 
 
 On Discounted Notcn, 
 ■'! On Cliecks of M. Lame. I'liid, 
 1 Druft on J. Cartier Hunk, 
 4 Clu'ck, J no. Urown, 
 
 Yesterdav'w Hnlanco, 
 
 :tr. 
 
 ■19 
 
 260 
 2U0 
 LIO 
 
 ;if)7 
 :iH!»7 
 
 .'■lOO 
 
 H 
 
 II 
 
 ■IH71 
 
 11) 
 
 ■21)1)1)00 
 
 loooloo 
 
 r>aoo 
 
 0(1 
 
 H2 
 
 1 1 ,'U;\i 
 
 't8,'J22 
 
 .')7 
 22 
 
 1,'> 
 
H4' 
 
 il 
 
 ■IH71 
 
 10 
 
 tiTidOhli) 
 
 82 
 
 I!) 
 
 2r>n 
 
 13 
 
 
 00 1 
 
 f)? 
 
 1 1 ,4(;a 
 
 y:! 
 
 :{-,458 
 
 22 
 
 4H,U2'2 
 
 Ifi 
 
 '2i\7 
 
 CASH. 
 
 Aa'riiAiiAaKAviL.i.K, Jan. .'{, 1H!)5. 
 
 LP. 
 
 Rv 
 
 till- Nut. liiiiik of til)- 
 |{<'|nilili(!, N<'W York, 
 
 Di'poHit. Ii(>(|){cr, 
 
 Suviii)?H DppiirliiK'iil, 
 
 OiIkt MiuikH, 
 
 1 <l>>liri lli'ciwh, 
 
 4 il. 11. Ouay, 
 
 14 J, O. iioiirlitaii, 
 
 7 \l. Purutlif, 
 
 2 \.i)\m (le Hloiv, 
 
 K. Mcitiiclicsiii', 
 
 2 J. Oroleuii, 
 
 :i iM. liiiruc, 
 
 NotcH (iiNcoiuilnl iliin iluy, 
 
 HnlatKU' (jii haiiil, 
 
 Va. 
 
 I '■*'■> i 00 
 <;(i(;i7r, 
 
 2000,00 
 
 loo|oo 
 
 .100 00 
 200 00 
 
 »00<'O 
 
 2H!M 
 
 75 
 
 700|00 
 
 r.doo 
 r)7H9 17 
 
 .1. 
 
 i)S;M 22 
 
 ;v.),o!»o 
 
 4H,!)22 
 
 
 
■Vm 
 
 \i 
 
 Da. 
 
 208 
 CASH. 
 
 Arthauaskaville, Jan, 4, 1895. 
 
 L.F.' To 
 
 Bank J. Caitier, 
 
 Montreal, 
 
 Deposit IjcdgcT, 
 
 Savings Department, 
 
 Diacounted Notes paid 
 
 Other Hanks, 
 
 Discount, 
 
 Commission, 
 
 y 
 
 y 
 
 1 Hank Nova Scotia, Montreal, 
 
 12 N. Rousseau, 
 
 id Val^re Croteau, 
 
 111 A. de Mnrtigny, 
 
 II 0. Ricard,Disct., 
 
 hi l'\ Dudley " 
 
 .") 1'. Toiirigny " 
 
 1 M. Perrault, 
 .'! J. H. Poiricr, 
 ■1 J. Desrochers, 
 
 12 I'arish St. Victoire, 
 
 tills day, 
 
 ! Check, L. Beauvais, 
 
 2 " J. L. Morganais, 
 
 On Discounted Notes, 
 
 On Discounted Notes, 
 2 Draft on J. C. Bank, Montreal, 
 5 W. H. Silsby, 
 
 / 
 
 Yesterday's Balance, 
 
 170 
 
 600 00 
 
 28 
 
 400 
 
 r)00 
 
 225 
 
 9926 
 
 501 
 
 400 
 1000 
 
 200 
 3000 
 
 557 
 
 200 
 100 
 
 25 00 
 
 22 
 
 075 
 
 170 28 
 
 12,193 
 
 27 
 
 4600 00 
 
 557 
 
 300 
 11 
 
 4!) 
 
 25 
 
 17,858 
 39,090 
 56,949 
 
 74 
 
 97 
 
 76 
 9;i 
 
 fis 
 
269 
 
 )28 
 ) 
 
 170 28 
 
 00 
 00 
 00 
 21 
 23 
 83 
 
 12,li)3 
 
 00 
 00 
 00 
 00 
 
 49 
 
 I 00 
 100 
 
 27 
 
 4600 
 557 
 
 300 
 11 
 
 00 
 40 
 
 00 
 74 
 
 25 
 
 97 
 
 j 17,858 76 
 
 39,090 
 
 5G.949 6S 
 
 9:i 
 
 CASH. 
 
 Arthabaskaville, Jan. 4, 1895. 
 
 L.F. 
 
 By 
 
 Bank- .1. Cartier, 
 
 iVIontreal, 
 
 Draft on Union Hank of Canada, 
 " Tlie National Bank, 
 
 Merchants Nat. Bk., 
 
 Boston, I Check 5, VV. H. Silsby, 
 
 Deposit Ledger, 
 
 Savings Department, 
 Notes Discounted this 
 
 Cotnmission, 
 
 5 Paul Tourigny, 
 12 N. llousseau, 
 10 A. de Martigny, 
 10 V. Croteau, 
 16 F. Dudley, 
 
 12 Parish St. Vicfoire, 
 duy, 
 
 1 L. Beauvais, 
 
 2 J. L. Morganais--, 
 
 Balance in Safe, 
 
 Cb. 
 
 199176 
 
 99 8?' 
 
 -' 299 
 
 300 00! 
 
 62 
 
 300 00 
 
 500 00 
 
 500 OOj 
 
 lOiiOJ 
 
 250[00 
 
 8000 00 ' I 
 
 '.»2(io:oo 
 
 1000 00 ; 
 
 1000 
 1 11, 43 1 
 
 2;- 
 13 
 
 00 
 
 84 
 
 38 
 
 22,291 
 34,657 
 56,949 
 
 84 
 84 
 68 
 
iwr- 
 
 i • 
 
 270 
 
 m 
 
 1 1 
 
 Dr. 
 
 CASH. 
 
 ARTn.MlA8KA.vaLE, -Tan. 5, 1895, 
 
 L.F. 
 
 To 
 
 
 
 
 
 
 
 IJonk J. Cmlier. Mojitreal, 
 
 ;i Cralliern & Caverliill, 
 
 Ml 
 
 •JO 
 
 111 
 
 'to 
 
 
 Deposit Lodger, 
 
 !• I.etournea\i & Co., 
 
 :m 
 
 00 
 
 
 
 
 11 I. Kuliineau, 
 
 200 
 
 00 
 
 
 
 
 
 11 .1. 0. Bourbeau, Diact., 
 
 17,01 
 
 ■12 
 
 
 
 
 
 !) I.etournean A', Co., Discounted, 
 
 ;!25 
 
 ;i0 
 
 
 
 
 
 IT) J. C. Tliibeault, 
 
 .s;.i8 
 
 Ul 
 
 (',41 r, 
 
 (i'i 
 
 • 
 
 Siivings Department, 
 
 7 Louis de Blois, 
 S 'P. Lawlor, 
 
 r)()0 
 
 100 
 
 00 
 00 
 
 
 
 
 
 11 F. A. St. Germain, 
 
 2000 
 
 00 
 
 2()00 
 
 nil 
 
 
 Discounted Notes paid this 
 
 liny, 
 
 
 
 5671 
 
 
 Oilier Baiiivs, 
 
 'A M. Larue's Check, 
 
 
 
 60 
 
 0<' 
 
 
 Discount, 
 
 On discounted Notes, 
 
 
 
 1 
 
 ;!(; 
 
 
 Coniiuission, 
 
 On di.scounled Notes, 
 
 Draft for Cratlieni & Co., on 
 Bank J. ('., Montreal, 
 
 7 
 (1 
 
 :ti) 
 
 1 
 
 
 
 
 tl J. Hoberge, 
 
 
 
 50 
 
 
 
 i 8 
 
 .7 
 
 
 
 / 
 
 
 
 l)28f. 
 
 10 
 
 
 X 
 
 Yesterday's Balance, 
 
 
 •— 
 
 ;m,(;57 
 
 •i\ 
 
 
 4;!,i)4;i 
 
 9j 
 
 
 
 1 
 
 
 
90 
 
 (10 
 00 
 42 
 
 :io' 
 
 yi'i 
 
 00 
 
 00 1 
 
 I 
 
 00 ! 
 
 Ill :mi 
 
 6415 
 
 (i:i 
 
 2(100 oil 
 56,71 
 
 50;0<' 
 
 ! 
 
 1 ;!■;!(; 
 
 (;il 
 :!() 
 
 50 
 
 } 1)286 
 
 34,057 
 
 i4;!,w;i 
 
 271 
 CASH. 
 
 ARTHABASKAVll.r.E, Jan. 5, 18{»5. 
 
 Oe 
 
 I..F, 
 
 By 
 
 .1. Ctirtier Hank, Moiitroiil, 
 
 Defiowit Ledger, 
 
 
 Savings Deiiartiiieii(, 
 Notes Di-icoiititeil this (lav, 
 Otiier liiuiks, 
 Coiiimi«sioii, ■ 
 
 l)ral( on Nat. I!uni<, Slierbrooke 
 
 Letourrieau iV V,o., 
 II.). O. Boiirheaii, 
 16 F. Dudley, 
 
 1 E- Heaiicliefene, 
 15 J. C.'I'liibeaiilt, 
 
 >^ 'I'- I.iiwior, 
 
 6 .1. Holierge, 
 
 ■■t M Ljir«eV Check, 
 
 'lit 
 
 225 
 4000 
 ;i00 
 200 
 825 
 
 50 
 
 / 
 
 87 
 
 00 
 00 
 00 
 GO 
 00 
 
 00 
 
 4!) 
 
 87 
 
 200 
 
 00 
 
 5550 
 
 50 
 8966 
 
 200 
 
 00 
 00 
 
 00 
 13 
 
 Balance in Safe, 
 
 114 816.13 
 i I 
 29,127161 
 
 43,94:! :i4 
 
!M I "'^'' 
 
 272 
 
 Dr. 
 
 CASH. 
 
 ARTHABASKAVIIiLB, JaN. 7, 1896. 
 
 L.F. To 
 
 Depoait Ledger, 
 
 Savings Department, 
 
 Other Banks, 
 
 Discount, 
 
 Commission, 
 
 Discounted Notes due the 
 
 IS A. Lafontaine, 
 
 9 Louis Tliibault, 
 
 15 Farley & Tourigny, Disct., 
 
 18 O. Drolet, " 
 
 17 A. Beaudet, " 
 
 15 Hotel Dieu, St. Joseph, 
 IG J. B. 11. Bellemare, 
 10 A. Marchand, 
 
 G J. Roberge, 
 
 On Note.-: Discounted, 
 
 On Notes Discounted, 
 7 J. L. Pelletier, 
 
 6tii and paid to-day, 
 15 I. Babinenu'.s note due, 
 '^ Yesterday's Balance, 
 
 100 
 160 
 
 1270 
 917 
 
 2320 
 
 5000 
 300 
 
 47()7i80 
 
 10,000 00 
 
 16 
 
 
 3900 
 225 
 
 15,.S00 
 
 00 
 
 200|00 
 
 I7I79 
 
 17 
 
 1125 
 
 24,428 
 
 29,127 
 
 1 53,555 
 
 00 
 
 71 
 30 
 61 
 91 
 
 li: 
 
WW 
 
 471)7 so 
 
 101 
 -15,300 
 
 00 
 00 
 
 200 ( 
 17'79 
 
 75 
 
 25^ 
 
 25 
 
 i46! 
 
 17 
 
 00 
 
 4125 71 
 24,428 30 
 2D,127 61 
 58,.)o5i9L 
 
 I >• 
 
 273 
 CASH. 
 
 AltTHABASICAVlI-LE, P.Q., JANUARY 7, 1895. 
 
 Ob. 
 
 L.F. By 
 
 Depo.«it lied^er, 
 
 Sttvin^rt Depai'tnient, 
 
 N'otcs ili-icuiiiitcd tliis* (lay, 
 Other Hanks, 
 
 (.'oimiiissiiiii, 
 
 5 Paul Tuiiriatny, 
 I" irley ic Co., 
 A. Marcliutid, 
 Beauiiet, 
 E. Beaucliesne, 
 
 liOiiis (le Bloi.«, 
 K. Beanclifsne, 
 .T. U.U. Belk-mare, 
 Hoicl-Dieii, St. Joxeph, 
 
 J. L. I'ellftief, 
 .1. Uolierire, 
 
 A 
 
 / 
 
 / 
 
 / 
 
 Baliuice ill S:ite, 
 
 2000 
 
 1500 
 
 100 
 
 2000 
 
 200 00 
 
 100 
 
 500 
 
 250 
 
 2000 
 
 5800 
 
 00 
 
 2850 
 
 10,190 
 100 
 
 00 
 
 37 
 00 
 
 18,940 
 
 62 
 
 34,615 29 
 
 53,555:91 
 
;!;;■ 
 
 ■ -..i 
 
 ■f ! 
 
 ■f ' 
 
 :W. 
 
 Dr. 
 
 274 
 CASH. 
 
 Abtiiababkaville, P.Q., January 8, 1895. 
 
 J..P. 
 
 To 
 Bank J. Caitier, Mon(rpal, 
 
 Mercliants Nal- Bk., 
 
 Boston. 
 
 Nat. Bank of tbe Hepublic, 
 New York, 
 
 Deposit Ledger, 
 
 Savinj^s Department, 
 
 Discounted Notes due tliie 
 dav, 
 
 Discount, 
 Coiurnifsion, 
 
 People's Bank, Montreal, 
 W. K. Chester, 
 
 J. h. Snyder, 
 
 D. 0. Bourlieau, 
 
 F. Dudley, 
 
 Farley &. Co., 
 
 N. Rou8.seau, Discounted, 
 
 A. Lafontainc, " 
 
 L. Periaiill, 
 
 F. A. St. Geiinain, 
 
 J. Toohey. 
 
 A. Laiiiberl, 
 
 J. A. &M. Coto, 
 
 On Diseoiinled Note?, 
 
 On Discounted Notes, 
 Draft on Montreal, 
 •' Boston, 
 
 " New York, 
 
 On M. Julien'.s check, 
 
 Ye.«terday's Balance, 
 
 VM 20 
 
 v.um 
 
 2onooo I 
 
 1—1! 2n(K'00 
 
 1000 
 
 2500 
 
 .sooo 
 
 100 
 
 7478 
 
 647 
 
 1000 
 
 500 
 
 1500 
 
 00' 
 
 - 1000 
 
 oo'; 
 ooj' 
 oo: 
 
 70!' 
 25' 
 
 — i;;,725 
 
 00 
 00 
 00 
 
 00 
 
 05 
 
 502 
 50110 
 1274 
 
 1(> 
 
 5 
 
 9 
 
 ;!000 
 
 00 
 
 t)777 
 15 
 
 26 
 31 
 
 26,674 
 34,615 
 
 61,290 
 
 17 
 8!) 
 29 
 
 18 
 
m 
 
 131 20 
 
 1 
 
 2(11* '00 
 
 loooloo 
 
 ■ l;i,725 95 
 
 :{OOooo 
 
 (iT77 2G 
 
 in 
 
 no 
 
 2511 
 
 15 
 
 31 
 
 2517 
 26,»)7489 
 
 ' 34,615|29 
 
 i 
 
 itjl,290 18 
 
 275 
 CASH. 
 
 Aktiiabaskavim.e, p. Q., January 8, 1895. 
 
 Ck. 
 
 L.F. Hv 
 
 .J. CirtitT Bank, Montreiil, | Draft Bank J, Caiiipr, Montreal 
 
 " " .St. Hyacintiie 
 
 One psK'kaj^e of Money 
 
 Di'pusit lA'd>:er, 
 
 Siiving> nppiirlniont, 
 Ni)H'^ liisciiunteil this duy, 
 OvtViiiic Niile^, 
 Otl.T Hunks, 
 Kxpfn-^c, 
 
 Conmiisfsjon, 
 
 1). O. Bonroeau 
 F. Dndley 
 I'liul Tiiirij^ny 
 N. Rou^Heaii 
 
 A. Marcliaml 
 
 (A. Rufiiip A- Cij.) 
 
 Cluck of iVI. .Julicn 
 
 E,xpressi on $1,0(10 
 Rent for 1 month 
 Stamps 
 
 On Disc. Notes, A. L.'s. 
 
 " J.M. &A.Cot6 
 
 (iiilance in .Safe, 
 
 49i);i 
 1273 
 4000 
 
 io,-.m;7 
 
 14 
 
 1002 
 200o 
 
 1000 
 GOOO 
 
 2000 
 
 76|j 
 
 .SO 
 
 00' 
 
 li 
 
 SOji 
 
 ool! 
 
 0(1 
 
 00 i 
 -,10,007 50 
 
 ooli 
 
 I 
 
 20 
 5 
 
 2000 
 9814 
 
 502 
 
 500 
 
 26 
 
 00 
 (iC 
 
 27 
 
 00 
 
 20 
 
 86' 
 
 33,126 
 28,164 
 
 61,290 
 
 61 
 
 5(1 
 18 
 
Dr. 
 
 J..F. 
 
 •J70 
 
 CASH. 
 
 Artuabaskavu-le, Jan. 0, 1895. 
 
 To 
 
 Deposit Leilj>er, 
 
 SrtviiijjjH DepHitineiit, 
 
 .1. Cartier Bank, Montreal, 
 
 Nut Bank of the Repudlic, 
 New Yi)(k, 
 
 Notes Di-coiinted, 
 
 Oilier B nks, 
 
 DiHoount, 
 
 Commission, 
 
 T. B.,nl, 
 
 S. Uugiiay, 
 
 J. A. Heheri, 
 
 A- Lamliert, 
 
 J. A. Hi'bert, Discoiiiiied, 
 
 A. Mercier, 
 
 N. Mercier, 
 
 National Bank, Montreal, 
 
 Juliii liockliiirn, 
 
 Doin. liUmlier Co., 
 Notes <lue this diiy, 
 
 J. L. I'elietier, 
 
 On Discounted Notes, 
 
 On Disc( iinted Notes, 
 Draft on Montreal, 
 " on New York, 
 
 Yesierdav's Baliitice. 
 
 425 0(1 
 500 00 
 
 I 
 
 looojoo 
 
 loOlijOO 
 755'45 
 
 16,000 
 1000 
 
 42 
 
 4180 
 
 1(1,000 
 42 
 
 5000001 
 ; 5000 
 
 10,000100 
 130i:'8 
 
 100 (to 
 
 20 
 
 <i 
 
 45 
 
 00 
 
 00 
 
 11,301 98 
 
 loo'oo 
 
 i 
 25 59 
 
 26 74 
 
 36,G77i:5 
 28,164]5(; 
 fi4.84llf)9 
 
 '''■"":! I 
 
4180 
 
 If) ,000 
 42 
 
 5000 
 
 45 
 
 00 
 
 00 
 
 ll,30li98 
 
 1 
 I 
 
 10000 
 25 59 
 
 2674 
 
 36,6771:5 
 
 28,164{5(i 
 (i4 .841 169 
 
 277 
 CASH. 
 
 Arthabaskaville, Ja.v. 9, 1895. 
 
 Cr. 
 
 \..f: bv 
 
 l)ep()-it Ledgei-, 
 
 S.iviii;.'s Depart inent, 
 
 .Voio ilisuoiiiiiL'il tins (.lav, 
 Mercli, Nat. Bank. Boston, 
 
 Comniissioti, 
 
 I/etoiirneiiii Si, Co., 
 A. MHiclinnrI, 
 !'• Toiiri-i;ny, 
 .'. A. HeUrt, 
 
 M. Perraiiit, 
 
 K. Bcauclicsnt', 
 
 Diso.Noic i)y„|, L|,iiil,er Co, 
 
 Check of J. I.. Polletier, 
 Notp ilisc.. Dotn. hinnherCo-, 
 
 Balance in Safe, 
 
 400 OOl 
 
 100 UO 
 
 I 
 
 20OjO0' 
 200o!oo 
 
 - 2700 00 
 
 40(ii00i 
 
 looiooi 
 
 13 
 lOiOO 
 
 .'■)(I0 00 
 9647124 
 
 1'990:00 
 
 10 13 
 
 22,847 
 41,994 
 64,84 
 
 37 
 32 
 69 
 
-'ill 
 
 fS 
 
 
 1, 
 i 
 
 ■ J ■ 
 
 T 
 
 1 
 
 I I 
 
 J)R. 
 
 L.K 
 
 '27 H 
 
 CASH. 
 
 Arthahahkavim.k, .)an. 10, IH'.tfj. 
 
 To 
 
 l>('|Misit, lii'il;r<'i', 
 
 Savings l>i'|iiiri ineiit, 
 
 .J. Curlier Bunk, Montreal, 
 
 MeruliaiitH Nil. Bank, 
 
 Boh ton, 
 
 Inlere-^t received, 
 
 Ovenliie Nole, 
 
 Nole-* ili-'CiMinted due tliis 
 
 Discount, 
 
 Other l!atd<s 
 
 Coinniisfiioii. 
 
 G. SinuHieiui. 
 I.uniarre iV Co., 
 S. Haiiiel, 
 Seiu'ciil & Scot I, 
 I. Hubineaii, 
 
 .1. I), lliiineliii. 
 \V. l-aurier, 
 
 Dominion Biuik, Toronto, 
 Ontario BanU, Ottawa, 
 
 \Vmi. Johnston, 
 
 On A. llacine'-i note overdue, 
 
 A. Uacine «t Co., 
 
 On Discounted Nolen, 
 
 Check of M. Jiilien, 
 
 On Notes Discounted, 
 Draft on Montreal, 
 
 Boston, 
 Check of H. Langevin, 
 Draft on Montreal, 
 
 Yesterday's Bahince, 
 
 l.'.OOO; 
 
 TlCi 0(t[ 
 H(I(1 OOJ 
 
 inoooo 
 
 ;i'202'Jl 
 
 100 00 
 8000 00 
 
 104 2;( 
 
 i:U 78 
 200 00 
 
 0:21 
 
 502 271 
 ii 502 
 
 .J75G 
 
 500 
 
 i 
 
 
 
 587' 
 8100 
 
 2;i(j 
 
 200 
 
 
 (;;i, 
 
 13 
 
 475(1 
 
 25 
 
 OQj 
 
 — ! 500 
 
 GO: 
 
 li 
 
 50 
 00 
 
 0117 
 
 20,201 
 
 U 1,994 
 
 (12,195 
 
 (1(1 
 
 01 
 00 
 21 
 27 
 (ili 
 l:{ 
 
 00 
 
 41 
 
 8;t 
 
CASH. 
 
 AbTiIababkavillk, Jan. 10, 1895. 
 
 L.F.I Hv 
 
 l'i'|inf<it Loil;,'('r. 
 
 Saving!^ De|jurtiiieiit, 
 
 Notefi ili^'cumiteii tliis day, 
 
 A' MHrcliiiii'l, 
 P. Tourij^ny, 
 li. Tliiliciuilt, 
 N. lioussenu, 
 
 J. O, ItulU'lK'HM, 
 
 A. .Mui'cliiiiiil, 
 J. B. Poirier, 
 
 Cb. 
 
 300 00 
 lOflu'oO: 
 
 looooj 
 i400;0n| 
 
 .'•.00 on 
 
 1000|0(l! 
 lOOOO 
 
 xm) 
 
 1100 
 
 t;7;j:{ 
 
 oo 
 
 00 
 40 
 
IMAGE EVALUATION 
 TEST TARGET (MT-3) 
 
 h 
 
 // 
 
 // 
 
 
 y 
 
 ^ mi/.. 
 
 1.0 
 
 I.I 
 
 1.25 
 
 - IM IIIIIZ2 
 
 I. IM '""— 
 
 If m 1 2.0 
 111= 
 
 V] 
 
 <^ 
 
 /i 
 
 />^ 
 
 ^y 
 
 <$> 
 
 
 c^^. 
 
 > 
 
 /A 
 
 '/ 
 
 Photographic 
 
 Sciences 
 
 Corporation 
 
 33 WEST MAIN STREET 
 
 WEBSTER, NY. 14580 
 
 (716) S73-4S03 
 
 ,\ 
 
 iV 
 
 ■'Q 
 
 o 
 
 ^ 
 
 v 
 
 
 ^^.^ -^ 
 
 <^ 
 
 \j 
 
 '<> 
 
 "<?) 
 
L.P 
 
 
 t/^ 
 
 
 O^ 
 
i '■' ■ 
 
 if-.' 
 
 l-v '.: 
 
 Br. 
 
 280 
 
 CASH. 
 Arthabaskaville, Jan. 11, 1895. 
 
 J..F. 
 
 To 
 J.edger Deposit, 
 
 Savings Department, 
 
 Disc, Notea due this day. 
 
 Discount, 
 Conunission, 
 
 J. Vigneau, 
 Farley & Tourigny, 
 Louie de Blois, 
 E. Beauchesiie, 
 Senecal & Scott, Dis., 
 J. Vigneau, 
 
 E. Grenier, 
 Trustees of St. Paul, 
 
 L. Prefontaine, 
 
 On Discounted Notes, 
 
 On Dieoounted Notes, 
 Check L. Villeneuve, 
 
 Yesterday's Balance, 
 
 60 
 650 
 400 
 1000 
 7H9 
 271 
 
 2000 
 000 
 
 ool 
 
 I 
 
 00 
 00 
 
 6*; 
 
 46 
 
 - 3141 
 
 400 
 .542 
 
 20 
 
 OOj! 
 
 I 
 
 ooi' 
 
 00 
 31 
 
 2900 
 
 942 
 20 
 
 7007 
 
 45,385 
 52,392 
 
 12 
 
 00 
 
 31 
 92 
 
 88 
 23 
 
 76 
 99 
 
 I 
 1+ 
 
3141 
 
 2900 
 
 12 
 
 00 
 
 942 
 
 M 
 
 20 
 
 92 
 
 2J88 
 
 7007 
 
 n 
 
 },385 
 
 76 
 
 J.392 
 
 99 
 
 281 
 
 CASH 
 
 Arthabaskaville, Jan. U, 1895. 
 
 L.F. 
 
 Deposit 1,1'dger, 
 
 SavingH Deparltrent, 
 
 Note.-* discountetl this day, 
 
 J. Curlier Bank, Montreal, 
 
 O. Rioanl, 
 A. LatbntRine, 
 S. Haniel, 
 F. Dudley, 
 
 J. DesroclierH, 
 T. liawlor, 
 
 Check L, Villeiit'iive, 
 Note li. Prefoiilaiiie. 
 
 / 
 
 Halaiice in Safe, 
 
 Cr. 
 
 200 
 
 700 
 
 650 
 
 2000 
 
 50 
 10 
 
 800 
 542 
 
 00 
 00 
 00 
 00 
 
 OOlj 
 00 
 
 .'<5.-)0 
 
 (iO 
 2955 
 
 i;U2 
 
 7908 2;^ 
 44,484!7tt 
 
 OO 
 
 00 
 92 
 
 ;u 
 
 .52,392!99 
 
 ^m 
 
^ II 
 
 Dr. 
 
 L.F 
 3 
 
 12 
 
 5 
 
 10 
 
 7 
 11 
 
 282 
 
 CASH. 
 
 Abthabaskavillb, P.Q., January 12, 
 
 TO 
 
 Deposit Ledger H. H. (luay 
 
 A. Lambert 
 A. DoMiirtigny 
 V. Croteau 
 
 J{. Paiadis, Discounted 
 J. A. Ih?beit, " 
 
 1895. 
 
 15 
 
 SiivingH Department 
 
 Jacques Cartier Bank, 
 Montreal 
 
 Notes discounted due 
 
 Discount 
 Other Banks 
 Ootniuission 
 
 / 
 
 J. E. Hudon 
 Coumicrcial Colles'C 
 
 E. Townships Bank, Granby 
 People's Bank, Halifax, M. 
 
 C. ::8471, M. Matthew 
 
 this (lay 
 
 W. H.Siisby 
 
 On notes discounted 
 
 H. Langeviii 
 
 On notes discounted 
 
 Draft on Montreal 
 
 (t (I <> 
 
 / 
 
 Yesterday's Balance 
 
 800 
 1000 
 400 
 600 
 446 
 073 
 
 250 
 5000 
 
 00 
 00 
 00 
 0(1 
 
 85 
 20 
 
 ool 
 
 ool 
 
 11 
 
 676 
 39 
 
 2!»70 
 5769 
 
 14 
 
 400 
 
 85 
 65 
 00 
 
 I 
 
 39i 
 82j 
 
 951 
 
 10 
 
 69i 
 151 
 
 8^ 
 
 4220|05 
 
 ! 
 5250 00 
 
 727J50 
 
 8740 
 14 
 
 21 
 93 
 
 400|10 
 
 li69 
 
 1935450 
 
 44484176 
 
 63839126 
 
 if 
 
 if-', 
 
 l':^ 
 
 lif 
 
m 
 
 ■V4N1 
 
 283 
 
 CASH. 
 
 Abthabaskaville, P.Q, January 12, 1895. 
 
 Cr. 
 
 1 
 L.F. 
 
 3 
 
 BY 
 
 Dt'|)(i!«it licdu'er 
 
 4 Saviii^-i Dipartuieiit 
 
 5 Notos (lisfiiuiited tliis 
 
 14 The Meivliiuits' Xiit. 
 I Biiiik, I^)shiM 
 
 ! 
 11 Coiumissioii 
 
 15 
 
 Louis lie Blois 
 E. Beiiucliesne 
 H. H. (4uay 
 I'aul TouviLiiiy 
 11. Paradis 
 
 J. Croteau 
 M. Mont-ault 
 
 day 
 
 W. H. Siisl.y 
 H. Ii!in}revin 
 
 / 
 
 / 
 
 / 
 
 Balance in Sali 
 
 600 
 900 
 
 1200 
 725 
 
 2000 
 
 100 
 100 
 
 2860 
 
 5769 
 
 00 
 00 
 
 oo: 
 
 00 
 
 oo' 
 
 00, 
 00 
 
 74 
 
 82 
 
 5425 
 
 200 
 
 2860 
 
 5769 
 
 14256 
 49583 
 
 63839 
 
 00 
 
 00 
 74 
 
 ,s2 
 63 
 
 19 
 07 
 
 26 
 
 ■^'i ■''■: 
 
2S4 
 
 VH 
 
 Dr. 
 IF. 
 
 CASH. 
 
 Artharaskavim.b, I'.Q., January 14, 
 
 18115. 
 
 4 
 12 
 14 
 
 i:{ 
 
 5 
 
 5 
 10 
 10 
 11 
 
 TO 
 
 Deposit ficd^or 
 
 Lainnrru & Co. 
 
 6. Situuneau 
 
 I. Babinciiii 
 
 T. Biiiil 
 
 T. Baril, Dixeomitcd notcH 
 
 8. Dii^uiiy " " 
 
 Savings Drpiirtiueiit Tho St. Jeaii-Hiiptisto Society 
 I L. A. Huiflson 
 
 Jac()UU8 Curlier Bank, 
 Montreal 
 
 Merchants' Nat. 
 Bank, Bcistoii 
 
 B. N. A. Bank, lieattliarnoiM 
 William Clarke 
 
 Nat. Bank of tho Re- 
 public, New York S, ViV,iiia 
 
 Discountud notes 
 
 •Overdue notes 
 Interest received 
 Discount 
 Commission 
 
 j due January 13 
 I •' today 
 
 Senecal & Seott 
 
 I Sen^oat & Scott's noto 
 
 On discounted notes 
 
 On ilissouuted notes 
 B. Julius 
 
 Draft on Montreal 
 " " Boston 
 
 Yesterday's Balance 
 
 I 
 
 1 
 
6700 94 
 3800 00 
 a4 05 
 10000 00 
 
 10-_>4 29 
 4750 63 
 416 
 1139 
 
 2!m5 
 
 27390 
 49583 
 
 7li793 
 
 17 
 07 
 
 24 
 
 2 Jo 
 
 CASH. 
 
 Akthabahkavim-k, !*.(/.. .Ianuauy 14, 1895. 
 
 Ca. 
 
 L.F. 
 3 
 
 BY 
 
 Dopusii Lcd^iir 
 
 SuviDL'S Dcpui'tmuttt 
 
 Notes (liscoutiteil tliiH 
 Disitoiinicd uolcs over- 
 Otiicr Hunks 
 
 A. Lambert 
 J. A. Ht^birf 
 A. ill! Miiiti^iiy 
 T. Haiil 
 
 K. BcauclicHiiu 
 A. Mcrcicr 
 
 (lay 
 
 due, J. LeHuc 
 
 ii. .TuliiiH 
 
 / 
 
 Halancc iu Safe 
 
 2000 
 726 
 500 
 
 3500 
 
 00,1 
 00 
 00 
 00 
 
 50 00'l 
 20U|00 
 
 672«i 
 
 250 
 4743 
 
 271 
 
 100 
 
 12(»91 
 64881 
 
 76793 
 
 00 
 
 00 
 99 
 
 57 
 
 00 
 
 56 
 
 68 
 
 •24 
 
 41 
 
Mi 
 ij 
 
 
 } . 
 
 : ; 4 
 
 km' 
 
 Dr. 
 
 28(1 
 
 CASH. 
 
 Arthabahkavillf., P.Q., Jani'akt 16, 1895. 
 
 L.F. 
 
 TO 
 
 JX'posit Lodger 
 
 4 
 
 12 
 13 
 
 Hnvin^s Dopaitiutnt 
 
 L. Thibault 
 I V. Ootmu 
 I N. RoiiNseiiu 
 j J. O. Bourboiiii 
 I F. Touri.,Miy, D. 
 
 31. Perrault 
 
 I J. Dt'sroflit'iH 
 
 10 
 11 
 
 Jucqucs-Cartier Bank, I 
 
 Montreal, h. 645 ' A. Benudouiii 
 
 i 
 Niitioiial Bank of tlie | 
 
 Rep., Now York \ T. Lawlor 
 
 ..). V. Wilsnii 
 11. (iordon 
 
 Noted discuuiitfd dm; tliis day 
 
 Boiirdmorc k Co. 
 8. Hamel 
 F. Dudley 
 
 Discount 
 ComniUsioii 
 
 On discounted notes 
 
 On discoui.ted n<.les 
 
 Driift on New York 
 t. << It 
 
 It ti tt 
 
 Clieck of L. Beaudouin 
 
 Yectcrduy's Balance 
 
 :)0o 00 
 
 85000 
 
 inoooo 
 
 800 00 
 IH54 20 
 
 1(10 0(1 
 liOOOO 
 
 41 47 
 
 500 00 
 5000 0(1 
 liOOO 00 
 
 1505 08 
 2500 00 
 7504 8S 
 500010(1 
 
 135:^ 
 
 1 1 35 
 
 250 
 
 5(00 
 
 2 50 
 
 75 
 
 450120 
 
 300 
 
 41 
 
 7500 
 
 00 
 
 47 
 
 00 
 
 10510;51 
 
 I3I53 
 
 22 10 
 
 2h891 
 64881 
 
 93773 
 
 81 
 68 
 
 49 
 
287 
 
 CASH. 
 
 Artuabahkaviklb, I'.Q,, Janiarv 15, 
 
 18!»5. 
 
 Cr. 
 
 L. F. 
 
 BY 
 
 JJ Deposit Lt!il<ii'r 
 
 Saviii;;;H l)e|mi'luu'iit 
 
 5 I Notes (liHcountcd IIiIh 
 
 i 
 
 13 ! NuiioDiil Biiiik of the 
 I Uip., New York 
 
 14 ' The Mfi chants' Nat. 
 Bank, Boston 
 
 1 I Overdue notes 
 
 I 
 7 I Other Banks 
 
 Parley & Touri^ny 
 
 U. I'aradis 
 
 S. Du^Uiiv 
 
 L. Thibault 
 
 1. Habineaii 
 
 K. Beauehesno 
 
 J. B. Poirior 
 A. Mcrcicr 
 
 d.iy 
 
 I>is. Note of 8. Hnmcl 
 
 J)is. Note, F. Dudley 
 
 Dis. Note 19. 
 Beard mo re & (Jo. 
 
 Check of L. Beaudouiu 
 
 Balance in Safe 
 
 7U» 24 • 
 
 75(144 
 1 700 00 
 
 40<M»0 
 4000)10 
 
 502 50 
 810H IS 
 
 7:{4S 04 
 
 7504 83 
 
 5000 00 
 
 2500 00 
 
 't 
 
 ;u)00 00 
 
 4000 oO 
 
 7000 (to 
 
 7348 04 
 
 7504 83 
 
 5000(10 
 
 2500 00 
 
 300 0(1 
 
 — , 300 00 
 
 37801 05 
 55912 44 
 
 93773 49 
 
288 
 
 Bl 
 
 '' ',' 
 
 Dr. 
 
 CASH. 
 
 Abtraba8Kav(lle, F.Q., Jan. 16, 1895. 
 
 L.F.I TO 
 
 ' Deposit Lcdjjer 
 
 4 SavingM Dupartuicut 
 
 13 The Nat. Bank of the 
 Rep., N.Y. 
 
 5 Discounted notes due 
 
 T. Baril 
 
 A. Lambert 
 
 Liluiurre & Co. 
 
 O. Kicard 
 
 O. Drolet 
 
 " " Dis. note 
 
 N. MtTcior 
 J. D. FauchtT 
 
 W. Lambliiy 
 J. B. Goodhue 
 
 this du^ 
 
 this uuv 
 
 Dii-c. 5fot« oi'F. Dudley 
 
 Overdue note I 47 J Leduc 
 
 IH Interest on ubove not*; 
 
 7 Other B inl<s 
 
 10 Discount 
 
 1 1 Coniuii.ssion 
 
 Chick. B. Julius 
 
 On di>ci>untcd notes 
 
 On discounted notes 
 Clieck of J. Cormier 
 " T. Savoie 
 
 Draft on New York 
 
 i( >( (t 
 
 Collection note for L. Samson 
 Yesterday's Bulanoc 
 
 660 00 
 1000 0(1 
 
 225 
 100 
 100 
 137 
 
 201' 
 100 
 
 2000 
 200 
 
 400 
 1500 
 
 271 
 
 lOo 
 
 00 
 00 
 00 
 63 
 
 00 
 00 
 
 00 
 
 OU 
 
 00 
 00 
 
 5 
 
 Id 
 
 0(1 
 72 
 
 00 
 
 00 
 oO 
 
 oO 
 
 00 
 44 
 
 2-'22 
 00 
 
 2200 
 
 1900 
 271 
 
 100 
 9 
 
 12 
 
 7017 
 55912 
 
 629U9 
 
 00 
 
 00 
 
 00 
 57 
 
 18 
 00 
 72 
 
 94 
 
 04 
 44 
 
 48 
 
 VI 
 
 \ii 
 
 Wj. 
 
 i.;!*;ir 
 
289 
 
 ■wyi 
 
 ^'-ij 
 
 19lt000 
 
 27157 
 18 
 10000 
 
 9172 
 
 1294 
 
 7017 04 
 55912 44 
 
 629"i948 
 
 CASH. 
 
 Arth.>bahkaville, P.Q., Jan. 16, 1895. 
 
 L.P. 
 
 BY 
 
 Deposit Ledger 
 
 2222 ea 
 
 4 
 
 Savings Depart inont 
 
 •00 00 
 
 12 
 
 Jacciuea Curlier Bank, 
 Montreal 
 
 2200 00 
 
 14 
 
 Merchants' Nat. Bank, 
 Boston 
 
 5 Notes Discounted 
 7 I Other Banks 
 
 D. O. Bourbcau 
 T. Babineau 
 Laniarro & Co. 
 N. Rousseau 
 A. Lambert 
 G. Simonoau 
 
 A. Maruiiand 
 
 F. A. St. (iermain 
 
 Draft on Quebec Bank 
 
 Collection 14, L. Samson 
 Disc, note, F. Dudley, No. 59 
 
 this day 
 
 Check of J, Cormier 
 " " T. Savoie 
 
 Check of B. Julius 
 
 Balance in Safe 
 
 400100 
 20100 
 900 00 
 
 1100 
 86n 
 500 
 
 2000 
 1600 
 
 99 
 
 175 
 1500 
 
 400 
 
 800 
 
 00 
 00 
 00 
 
 00 
 
 00 
 
 87 
 
 00 
 00 
 
 00 
 00 
 
 13 
 
 Ca. 
 
 39(16 
 
 3500 
 
 99 
 
 1675 
 2931 
 
 1200 
 
 00 
 00 
 
 87 
 
 00 
 
 68 
 
 00 
 13 
 
 13372108 
 
 49556 
 (12929 
 
 80 
 48 
 
n 
 
 m\ 
 
 Dr. 
 
 L.F. 
 3 
 
 12 
 
 7 
 10 
 11 
 
 290 
 CASH. 
 
 ARTHABA8KAVILI-E, I'.Q., JaN. 17, 189ft. 
 
 TO 
 
 Dcfiosit Jic'dgcr 
 
 Savings Department 
 
 Jacques Carticr Bank, 
 Montreal 
 
 Oii^countcd Notes due 
 
 Other Banks 
 
 Discount 
 
 Commission 
 
 D. O, Bourbeuu 
 
 F. Dudley 
 
 J. C. Tl.ibeault 
 
 J. Vijineau 
 
 J. O. Bourbeau, Disc. 
 
 E. Grenier 
 J. Tooliey 
 
 Cunadiiin Bank of Couimcrce 
 
 this day 
 
 A. S. Uamclin 
 
 Paul Tourigny 
 
 F. Dudley 
 
 L. Beaudouin 
 
 On Discounted Notes 
 
 On Di.«counted Notes 
 " J. Nolet's note 
 D. Huard 
 Draft on Montreal 
 
 Yesterday's Bulance 
 
 fto 
 
 100 
 
 50 
 
 25 
 
 134 
 
 0(1 
 00 
 00 
 
 On 
 
 63 
 
 2.00 
 100 
 
 37 
 
 137 
 
 383 
 
 639 
 
 2670 
 
 00 
 00 
 
 06 
 
 300 
 
 06 
 62 
 87 
 00 
 
 00 
 
 95 
 
 44 
 50 
 25 
 13 
 
 364 
 
 300 
 37 
 
 3831 
 
 300 
 
 9 
 
 4847 
 49556 
 
 63 
 
 00 
 06 
 
 15 
 00 
 95 
 
 32 
 
 11 
 
 80 
 
 54403 
 
 91 
 
 5 
 
 12 
 
 ifi*^ 
 
11 
 
 J i 
 
 304 63 
 
 300 00 
 
 3706 
 
 3831 15 
 30000 
 
 995 
 
 432 
 
 ^484711 
 4955680 
 
 Tilosm 
 
 291 
 
 CASH. 
 
 Artiiababkavim.e, Jan. 17, 189B. 
 
 Ji.P.I BY 
 
 3 I Deposit Ludiior 
 
 4 Savings Department 
 
 5 Notos discounted this 
 
 12 Jacciura Cartier Bunic, 
 Jlontrciil 
 
 14 Merchants' Nat. Bank, 
 7 
 1 1 Commission 
 
 Pii' ion 
 Otlier Banks 
 
 J. A. Hdb- It 
 I. Bahineiiu 
 J. O. Bourbeau 
 F. Dudley 
 D. 0. Boiirboau 
 
 Church of St. Viotoire 
 J. U. Tcssier 
 
 day 
 
 Dis. Note, A. Iliiuielin 
 
 " P. T, lisny 
 Draft J. C. Bunk, Bi nmrnoiH 
 
 Dis. Note of F. Dudley 
 
 Uliock J. Nolet 
 " D. lluard 
 
 Col. J. L. Guimond 
 L. Beaudouin 
 
 Bahmco in Safe 
 
 137 66' 
 125 00 
 
 1000 do; 
 
 (;(35 ito 
 1025,l»0 
 
 500 
 2000 
 
 o(»; 
 
 00 
 
 _i 
 
 1414 !»4 
 
 .1- 
 
 3>s3fi2 
 
 ilO 
 
 2670 
 
 2()00ii|j 
 500 00! 
 
 13 
 
 o8 
 
 Or. 
 
 2952 60 
 
 I 
 I 
 2500 00 
 
 1414 94 
 
 I 
 
 61 
 1133 
 
 2G70 00 
 
 I 
 
 700 00 
 51 
 
 11371 
 43032 
 
 54403 
 
 72 
 
 1!) 
 
 91 
 
 I 
 
 ■■S-. 
 
292 
 
 JDr. 
 
 »! 
 
 iilj 
 
 CASH. 
 
 Abthabaskaville, P.Q., Jan. 18, 
 
 1895. 
 
 L.F. 
 3 
 
 12 
 
 5 
 6 
 
 7 
 
 16 
 10 
 11 
 
 TO 
 
 Deposit Ledger 
 
 Savings Department 
 
 Jacques Cartier Bank, 
 Montreal 
 
 Discounted Notes due 
 
 Overdue Notes 
 
 Other Banks 
 
 Interest received 
 
 Discount 
 
 Couiuiiseion 
 
 Loui" dc Blois 
 
 H. H. Guay 
 
 J. A. i:«5bert 
 
 A. de Marti<>ny 
 
 V. Cioteim 
 
 Farley & Tourigny, D. 
 
 A. de Martigiiy, D. 
 
 J. E. Huuun 
 
 J. B. H. BcU?niarc 
 
 Bank Ville Marie 
 
 this day 
 
 No. 19 Beardniore & Co. 
 
 Check, J. Cormier 
 " T. Savoie 
 
 On Bcardniore & Co.'s note 
 
 On notes discounted 
 
 On notes discounted 
 Draft on Montn al 
 
 Y estcrday's Balance 
 
 lil! 
 
293 
 
 1 
 
 10 
 
 
 
 10 
 
 
 
 )0 
 
 
 
 )0 
 
 
 
 )0 
 
 
 
 [?, 
 
 
 
 57, 
 
 
 
 
 2091 
 
 10 
 
 
 
 
 
 JO 
 
 
 
 — 
 
 500 
 
 00 
 
 i4 
 
 
 
 29 
 
 
 
 OO 
 
 
 
 — 
 
 2500 
 
 00 
 
 DO 
 
 
 
 00 
 
 
 
 
 
 1200 
 
 00 
 
 74 
 
 
 
 — 
 
 2 
 
 74 
 
 91 
 
 
 
 — 
 
 12 
 
 91 
 
 00 
 
 
 
 13 
 
 
 
 — 
 
 4 
 
 13 
 
 
 10(344 
 
 Gl 
 
 
 4ii032 
 
 19 
 
 
 53676 
 
 80 
 
 
 
 
 CASH. 
 
 Arthabaskav ille, P.Q., Jan. 18, 1896. 
 
 L.F.! 
 
 BY 
 
 Deposit Ledger 
 
 4 { Savings Department 
 
 J. C. Thibeault 
 H. H. Guay 
 A. Jjambei t 
 V. Croteau 
 A. cle Martigny 
 O. Drolet 
 Sendcal & Scott 
 
 L. A. Buisson 
 A. Mercier 
 
 5 
 12 
 
 6 
 11 
 
 Notes discounted this day 
 
 Jacques Caitier Bank, 
 Montreal 
 
 Overdue notes 
 Cozuniission 
 
 Draft on National Bank, Que. 
 Molson's Bank, Ott. 
 
 No. 9, T. Baril 
 
 Check, J. Cormier 
 " T. Savoie 
 
 Balance in Safe 
 
 43 
 
 00! 
 00 
 
 77 
 5H0 
 600 
 
 noojoo 
 
 1200!0(i 
 950 00 
 80000? 
 
 1000 00| 
 5800 00! 
 
 3568 
 
 .00 
 
 399 
 799 
 
 50 
 00 
 
 Or. 
 
 134;66^ 
 
 |50 
 100 
 
 588743 
 
 6800 00 
 3568 00 
 
 1198 50 
 
 i 
 
 134 66 
 
 50 
 
 17590 09 
 36086171 
 
 53676 80 
 
 

 *H 
 
 Db. 
 
 294 
 CASH. 
 
 Arthabaskaville, Jan. 19, 1895 
 
 L.P. 
 3 
 
 To 
 
 12 
 5 
 
 10 
 11 
 
 17 
 
 Deposit Ledger, 
 
 Savings Departmenl, 
 
 J. Cartier Bank, Montreal, 
 Discoun'ted, 
 
 Other Banks, 
 
 Discount, 
 Commission, 
 
 Interest Paid, 
 
 E. Beauciiesne, 
 VV.'Marchand, 
 T. Baril, 
 P. Tourigny, 
 J. Vigneau, D., 
 A. Beaudette, D., 
 
 Commercial College, 
 Hotel- Dieu, St. Joseph, 
 Interest paid, 
 
 Ontario Bank, Montreal, 
 
 Notes due this day, 
 
 D. N. 60, Beardmore & Co., 
 
 J. Nolet, 
 D. Iluani, 
 
 On Discounted Notes, 
 On Discounted Notes, 
 Draft on Montreal, 
 Coll. 8 H. Bedard, 
 
 " 17 L. St. Maurice, 
 
 " 18 L. R. Baker, 
 
 " 19 D. Sayette, 
 
 " 20 W.Matthew, 
 
 The amount carried to Loss aiK 
 Gain to close the year. 
 
 225 
 
 1 
 
 600 
 
 
 100 
 
 
 300 
 
 i 
 
 1831 
 
 69, 
 
 373 
 
 29 
 00 
 
 1000 
 
 200 
 
 84 
 
 45 
 
 455 
 
 I 1866 
 
 200 
 500 
 
 25 
 4 
 
 23 
 G3 
 lo 
 
 47 
 50 
 
 176 
 150 
 
 3329 
 
 88 
 
 1284 
 45 
 
 2322 
 
 700 
 25 
 
 35 
 92 
 
 09 
 
 23 
 
 98 
 
 84 
 7801 
 
 35 
 
 80 
 
59 
 29 
 
 00 
 
 35 
 92 
 
 136; 
 
 i i 
 
 i73,i 
 
 3329 
 
 88 
 
 1284 
 45 
 
 35 
 
 92 
 
 2322 09 
 
 23|| 
 G3 
 
 Vo 
 
 47 
 50 
 
 [75 
 '50 
 
 700 
 25 
 
 23 
 
 84 
 
 7801 
 
 98 
 
 35 
 
 80 
 
 295 
 CASH, 
 
 Abthabaskaville, Jan. 19, 1895. 
 
 L.F. 
 
 By 
 
 Deposit LeJger, 
 
 5 
 12 
 
 2 
 
 7 
 
 Savings Department, 
 
 Notes Discounted, due this 
 J. Cartier Bank, Montreal, 
 
 Circulation, 
 Otiier Banks, 
 
 11 
 
 Commission, 
 
 17 
 11 
 
 Interest paid, 
 Commission, 
 
 Paul Tourigny, 
 T. Baril, 
 
 J. Vigneau, 
 
 A. Beaudette, 
 
 P. Tourigny, 
 
 A. Marcliand, 
 
 N. Mercier, 
 
 E. Beaiichesne, 
 "ay, 
 
 Draft on Bank of Toronto, 
 
 Ottawa, 0., 
 
 Torn money— Burnt, 
 
 17 L. St. Maurice, 
 
 18 L. R. Baker, 
 
 19 D. Sayette, 
 
 20 A. Mattiiew, 
 
 On D. Note 60 Beardmore & Co., 
 
 15 J. Nolet, 
 
 16 D. H.mnl. 
 
 On Savings Department, 
 
 Carried to Loss and Gain to close 
 tlie year, 
 
 925 
 
 1066 
 
 1500 
 
 600 
 
 100 
 
 50 
 
 800 
 
 600 
 
 4791 
 
 1864 
 
 92 
 
 4241 
 
 10 
 
 374163; 
 
 5000 
 
 1000 
 
 400 
 
 300j 
 
 200i 
 
 .1 
 
 I 
 2|33j 
 
 0026 
 
 00 63 
 
 4791 
 
 2239 
 5000 
 
 50 
 
 92 
 
 03 
 
 1900 
 
 3 
 
 84 
 
 21 
 35 
 
 187 .38 
 19,847.39 
 
 ■*■-■;-?' 
 
296 
 
 \\ 
 
 \l 
 
 '■ m 
 
 1^ i i 
 
 Dr. 
 
 CASH. 
 
 Arthabaskavillb, Jan. 19, 1895. 
 
 18 
 
 19 
 
 Accounts, 
 Losfl and Gain, 
 
 Dividend, 
 
 ExpenseEi, 
 
 Brought over, 
 
 Interest received, 
 
 Comiuission, 
 
 Discount, 
 
 Payable Jan. 20, 1895, 
 
 10 per cent, jjer annum on the 
 paid-in capital, based on the 
 profit n)ade during 18 businesH 
 day.s, 
 
 Charged to Loss and Gain, 
 
 Balance of Yesterdaj', 
 
 7801 
 
 80 
 
 7 
 187 
 257 
 
 29 
 
 ,S8 
 04 
 
 451 
 
 123129 
 
 32 
 
 70 
 
 8409J50 
 .36,08t)|71 
 44.49621 
 

 9 
 8 
 4 
 
 7801 
 
 451 
 
 123 
 32 
 
 80 
 
 71 
 
 29 
 
 70 
 
 1 
 
 8409 
 36,086 
 
 50 
 
 71 
 
 
 44.496 
 
 21 
 
 
 1 
 
 1 
 1 
 
 i 
 
 1 
 
 1 
 
 i 
 
 
 L.F 
 
 Interest received, 
 
 Discount, 
 Loss and Gain, 
 
 297 
 
 CASH. 
 
 Arthabaskaville, Jan. 19, 1895. 
 
 Brought over, 
 
 Ca-ried tx) Loss and Gain Account 
 close tlie year, 
 
 Carried to Loss and Gain, 
 
 Paid to depositors in S. Department, 
 
 Dividend No. I, Payable Jan. 20, '95, 
 
 To pay Expenses, 
 
 Cr. 
 
 7 29 
 257 j 04 
 
 84 36 
 123129 
 
 32 70 
 
 19,847 
 
 7 
 257 
 
 39 
 
 29 
 
 04 
 
298 
 
 DISCOUNT 
 
 
 If 
 
 ! 
 
 •I 
 
 '?:-■...;; 
 
 Wl.en 
 Disc'ted 
 
 1 
 No. 
 
 Payer 
 
 ! 
 Where Payable 1 
 
 Endorser. 
 
 For whose Credit 
 
 18 
 
 95 
 
 
 
 
 
 Jan. 
 
 2 
 
 1 
 
 A. Lafontftine 
 
 Victoriaville 
 
 H. H. Guay 
 
 H.H.Guay 
 
 
 
 2 
 
 J. C. Thibeault 
 
 (.' 
 
 3. Hamel 
 
 J. C. Thibeault 
 
 
 
 3 
 
 A. S. Hanielin 
 
 Montreal < 
 
 D. 0. Bourbeau 
 
 D. 0. Bourbeau 
 
 
 
 4 
 
 A. Lanit)ert 
 
 Quebec 
 
 Paul Tourigny 
 
 Paul Tourigny 
 
 
 
 6 
 
 Nap. Koiis.seau 
 
 Victoriaville 
 
 Letourneau & Co. 
 
 Letourneau & Co 
 
 ( t 
 
 3 
 
 . r, 
 
 J. M. & A. Cote 
 
 St. Hyacinthe 
 
 Farley & Tourigny 
 
 Farley & Tourigny 
 
 
 
 7 
 
 Jas. Carter 
 
 Victoriaville 
 
 J. 0. Bourbeau 
 
 J. 0. Bourbeau 
 
 
 
 8 
 
 Lamar re 4k Co. 
 
 " 
 
 Thos. Baril 
 
 Thos. Baril 
 
 
 
 9 
 
 0. Drolcl 
 
 « 
 
 J. A. Hebert 
 
 0. Drolet 
 
 
 
 10 
 
 rt. Paradis 
 
 « 
 
 John Costigan 
 
 R. Paradis 
 
 t 
 
 4 
 
 11 
 
 Dominion Luinb. Co 
 
 Portland, Me. 
 
 Frank Dudley 
 
 F. Dudley 
 
 
 
 12 
 
 G. Simoneati 
 
 Victoriaville 
 
 D. 0. Bourbeau 
 
 D. 0. Bourbeau 
 
 
 
 13 
 
 R. Stevenson 
 
 " 
 
 (< 
 
 i6 
 
 
 
 14 
 
 A. Racine & Co 
 
 " 
 
 P. Tourigny 
 
 P Tourigny 
 
 
 
 15 
 
 1. Babineau 
 
 « 
 
 0. Rieard 
 
 0. Rieard " 
 
 
 
 IG 
 
 D. jjaviolette 
 
 ■c 
 
 H. H. Guay 
 
 H. H. Guay 
 
 <i 
 
 5 
 
 17 
 
 L. Thibeault 
 
 Artliabaskaville 
 
 J. C. Thibeault 
 
 J. C. Thibeault 
 
 
 
 13 
 
 L. Prefontaine 
 
 Montreal 
 
 Thoa. Baril 
 
 Thos. Baril 
 
 
 
 19 
 
 Beard more & Co. 
 
 New York 
 
 Farley & Co. 
 
 Farley & Co. 
 
 
 
 20 
 
 Laurier «fe Dupiiis 
 
 Arthabiiskaville 
 
 Letournenn &, Co. 
 
 Letourneau & Co. 
 
 
 
 21 
 
 Senecal & Scott 
 
 ti 
 
 J. 0. Bourbeau 
 
 J. 0. Bourbeau 
 
 i< 
 
 7 
 
 22 
 
 W. H. Silsby 
 
 Boston 
 
 P. Dudley 
 
 F. Dudley 
 
 
 
 23 
 
 A. lie Martigny 
 
 Arthabaskaville 
 
 J. Leduc" 
 
 J. Leduc 
 
 
 
 24 
 
 Jos. Vijineau 
 
 " 
 
 A. Beaudet 
 
 A. Beaudet 
 
 
 
 25 
 
 8. Duguay 
 
 Plessisville 
 
 0. Drolet 
 
 0. Drolet 
 
 
 
 2(5 
 
 R. Paradis 
 
 Arthabaskaville 
 
 V. Croteau 
 
 R. Paradis 
 
 
 
 27 
 
 Albert Astell 
 
 « 
 
 0. Rieard 
 
 0. Rieard 
 
 
 
 28 
 
 R. Thibodeau 
 
 it 
 
 S. Hamel 
 
 S. Hamel 
 
 Jan. 
 
 8 
 
 29 
 
 H. H. Quay 
 
 Arthabaskaville 
 
 A. Lafontaine 
 
 A. Lafonluiiie 
 
 
 
 30 
 
 J. C. Thibeault 
 
 6i 
 
 A. S. Hamelin 
 
 A. S. Hamelin 
 
 
 
 31 
 
 D. 0. Bonrbeau 
 
 « 
 
 P. Tourigny 
 
 P. Tourigny 
 
 
 
 32 
 
 S. Haniel 
 
 New York 
 
 N. Rousseau 
 
 N. Rousfceau 
 
 
 
 33 
 
 A. Lafontaine 
 
 Arthabaskaville 
 
 Letourneau & Co. 
 
 Letourneau & Co. 
 
 (C 
 
 9 
 
 35 
 
 Farley & Co. 
 
 Arthabaskaville 
 
 J. A. & M. Cote 
 
 J. A. & M. Cote 
 
 
 
 36 
 
 .). 0. Bouibeau 
 
 St. Re mi 
 
 Lamarre & Co. 
 
 \ liamarre<& Co. 
 
 
 
 37 
 
 Jas. Carter 
 
 Montreal 
 
 John Costigan 
 
 \ Jas. Carter 
 
 
 
 38 
 
 R. Paradis 
 
 Arthabaskaville 
 
 J. A. Hebert 
 
 : J. A. Hebert 
 
 
 
 39 
 
 F. Dudley 
 
 Portland 
 
 G. Sinioneau 
 
 G. Simoneau 
 
209 
 
 
 T 
 
 B Credit 
 
 REGISTER, 
 
 y 
 
 eault 
 rbeau 
 rigny 
 u &Co 
 
 Tonrigny 
 irbeau 
 
 ril 
 
 is 
 
 u rbeau 
 
 r 
 
 nay 
 
 libeault 
 
 aril 
 
 ^-Co. 
 
 eau & Co. 
 
 ourbeau 
 
 ey 
 
 c 
 
 del 
 ;t 
 
 miis 
 rd 
 el 
 
 )ntaiiie 
 lainelin 
 rigny 
 steau 
 neau & Co. 
 
 M. Cote 
 re & Co. 
 irter 
 lebert 
 lioueau 
 
 Date. 
 
 TIME. 
 
 Due. 
 
 Amount 
 
 Term 
 
 of 
 
 Discount. 
 
 Commis- 
 
 Proceeds 
 
 Ukmarks. 
 
 
 1 
 
 
 
 
 Discount 
 
 
 sion. 
 
 
 
 
 
 
 1895 
 
 
 
 
 
 
 
 
 
 
 1 
 
 
 Jan. 
 
 2, 1895 
 
 3 nios. 
 
 Apr, 
 
 5 
 
 $ 682 19 
 
 93 days 
 
 $13 
 
 90 
 
 $ 
 
 
 $668 
 
 29, 
 
 
 Nov. 
 
 15, 1894 
 
 2" 
 
 Jan. 
 
 18 
 
 77|43 
 
 16 " 
 
 
 27 
 
 
 
 77 
 
 16 
 
 
 Sep. 
 
 6, 1894, 
 
 4 •' 
 
 <( 
 
 8 
 
 .383|C2 
 
 6 " 
 
 
 51 
 
 
 96 
 
 382 
 
 15 
 
 
 Oct. 
 
 4, 1894 
 
 3" 
 
 <c 
 
 7 
 
 5000;00 
 
 5 " 
 
 5 
 
 48 
 
 12 
 
 50 
 
 4982 
 
 02 
 
 
 Jan. 
 Nov. 
 
 2, 1895 
 20, 1894 
 
 1 " 
 45 day8 
 
 Feb. 
 Jan. 
 
 5 
 
 7 
 
 74251 
 
 34 " 
 
 5 
 
 54 
 
 70 
 
 
 46 
 
 736 
 
 97 
 59 
 
 
 $0885; 75 
 
 
 $25 
 
 $13 
 
 $6816 
 
 
 $1274 99 
 
 4 days 
 
 $1 
 
 12 
 
 $3 
 
 19 
 
 $1270 
 
 68 
 
 
 <i 
 
 I, 1894 
 
 2 nios. 
 
 IC 
 
 4 
 
 357 
 
 49 
 
 1 «' 
 
 
 08 
 
 
 
 357 
 
 41 
 
 
 Sep. 
 
 1, 1894 
 
 4 " 
 
 (( 
 
 4 
 
 200 
 
 00 
 
 1 «' 
 
 
 04 
 
 
 
 199 
 
 96 
 
 
 Oct. 
 
 2, 1894 
 
 3 '« 
 
 " 
 
 5 
 
 50 
 
 74 
 
 2 '' 
 
 
 02 
 
 
 
 56 
 
 72 
 
 
 Jan. 
 Jan. 
 
 1 , 1895 
 5, 1894 
 
 2 day.s 
 
 1 year 
 
 2 tnos. 
 
 Jan. 
 
 r. 
 
 8 
 
 3900 
 
 25 
 47 
 
 3 " 
 
 2 
 
 56 
 
 82 
 
 
 
 3897 
 
 69 
 46 
 
 
 $57811 
 
 
 $3 
 
 $3 
 
 19 
 
 $5782 
 
 
 iioodojoo 
 
 4 davs 
 
 $8 
 
 77 
 
 W6 
 
 M 
 
 $9966 
 
 •23 
 
 
 Nov. 
 
 6, 1894 
 
 t< 
 
 9 
 
 4G2I33 
 
 5 « 
 
 
 51 
 
 
 
 461 
 
 82 
 
 
 Jan. 
 
 4, 1895 
 
 aOdaya 
 
 Feb. 
 
 6 
 
 1.36178 
 
 33 " 
 
 
 99 
 
 
 
 135 
 
 79 
 
 
 Apr. 
 
 5, 1894 
 
 9 rnos. 
 
 Jan. 
 
 8 
 
 502 27 
 
 4 « 
 
 
 44 
 
 
 
 501 
 
 83 
 
 
 Jan. 
 
 4, 1.S95 
 
 2 days 
 
 If 
 
 9 
 
 225 46 
 
 5 " 
 
 
 25 
 
 
 
 225 
 
 21 
 
 
 Cl 
 
 4, 1895 
 
 1 mo. 
 
 Feb. 
 
 7 
 
 105 00 
 
 34 « 
 
 
 78 
 
 
 
 104 
 
 22 
 
 
 Dec. 
 
 7, 1894 
 
 30 davs 
 
 Jan. 
 
 9 
 
 S1143184 
 
 
 $11 
 
 74 
 
 $25 
 
 00 
 
 $11395 
 
 10 
 91 
 
 
 $ 8.39;(i5 
 
 4 days 
 
 $ |74 
 
 $ I 
 
 $ 83*-' 
 
 
 Oct. 
 
 7, 1894 
 
 3 n)os. 
 
 11 
 
 10 
 
 542131 
 
 5 " 
 
 159 
 
 li36 
 
 540 
 
 36 
 
 
 Dec. 
 
 31, 1894 
 
 10 days 
 
 <i 
 
 13 
 
 2500 00 
 
 8 " 
 
 4:38 
 
 6 
 
 25 
 
 24811 
 
 37 
 
 
 Jan. 
 
 5, 1895 
 
 1 mo. 
 
 Feb. 
 
 8 
 
 .327 74 
 
 34 « 
 
 2!44 
 
 
 
 .325 
 
 30 
 
 
 Nov. 
 July 
 
 7, 1894 
 
 8, 1894 
 
 2 « 
 6 mos. 
 
 Jan. 
 Jan. 
 
 10 
 
 11 
 
 4756 63 
 
 5 " 
 
 5 
 
 21 
 
 
 61 
 
 4751 
 
 42 
 
 36 
 .13 
 
 
 $8966 33 
 
 
 $13 
 
 36 
 
 $7 
 
 $8945 
 "i5750 
 
 
 $5769 
 
 82 
 
 4 davs 
 
 $ 6|0ti 
 
 $14 
 
 43 
 
 
 Dec. 
 
 9, 1894 
 
 30 days 
 
 « 
 
 11 
 
 400 
 
 00 
 
 4 " 
 
 
 35 
 
 
 
 399 
 
 65 
 
 
 Nov. 
 
 9, 1894 
 
 2 mos. 
 
 (( 
 
 !•/ 
 
 2322 
 
 57 
 
 5 " 
 
 2 
 
 55 
 
 
 
 2320 
 
 02 
 
 
 Jan. 
 
 7, 1 95 
 
 1 " 
 
 Feb. 
 
 10 
 
 926 
 
 32 
 
 34 " 
 
 () 
 
 90 
 
 2 
 
 32 
 
 917 
 
 10 
 
 
 Oct. 
 
 3, l,-i94 
 
 4 « 
 
 it 
 
 () 
 
 98 
 
 39 
 
 30 " 
 
 
 64 
 
 
 
 97 
 
 75 
 
 
 Jan. 
 
 5, 1895 
 
 1 " 
 
 1( 
 
 8 
 
 245 
 
 tOO 
 
 32 " 
 
 1 
 
 73 
 
 
 
 243 
 
 82 
 
 
 Sep. 
 Dec. 
 
 10, 1894 
 10, 1894 
 
 4 " 
 30 days 
 
 Jan. 
 Jan. 
 
 13 
 
 12 
 
 427 
 $10190 
 
 72 
 37 
 
 6 " 
 
 
 56 
 79 
 
 
 75 
 
 427 
 
 16 
 
 83 
 
 
 S17 
 
 $16 
 
 $10155 
 
 
 $ 647 
 
 «2 
 
 4 davs 
 
 
 57 
 
 «> 
 
 
 $ 647 
 
 ii;5 
 
 
 Oct. 
 
 11, 1894 
 
 3 mof. 
 
 te 
 
 14 
 
 1225 
 
 00 
 
 6 " 
 
 $ 1 
 
 61 
 
 
 
 1223 39 
 
 
 Jan. 
 
 8, 1895 
 
 1 " 
 
 Feb. 
 
 11 
 
 338 
 
 29 
 
 34 " 
 
 2 
 
 52 
 
 
 
 3.35 77 
 
 
 
 8, 1895 
 
 3 days 
 
 Jan. 
 
 14 
 
 7504 
 
 83 
 
 6 « 
 
 9 
 
 87 
 
 16 
 
 26 
 
 7478 
 
 70 
 
 
 Nov. 
 
 8, 1895 
 12. 1894 
 
 1 mo. 
 
 2 mo. 
 
 Feb 
 Jan. 
 
 11 
 
 15 
 
 98 
 
 72 
 66 
 
 34 " 
 
 
 74 
 
 31 
 
 99' 
 
 
 26 
 
 97 
 
 98 
 
 
 $9814 
 
 
 $15 
 
 $16 
 
 9783 
 
 !09 
 25 
 
 
 $ 749 24 6 days 
 
 $ 
 
 $ 
 
 $ 748 
 
 
 Jan. 
 
 4, 1895 
 
 1 " 
 
 Feb. 
 
 7 
 
 230000 
 
 29 " 
 
 14 
 
 62 
 
 5 
 
 75 
 
 2279 
 
 63 
 
 
 
 1, 1895 
 
 30 days 
 
 (1 
 
 3 
 
 841:56 
 
 25 " 
 
 4 
 
 61 
 
 2 
 
 11 
 
 834 
 
 8-1 
 
 
 Sept. 
 
 12, 1894 
 
 4 mos. 
 
 Jan. 
 
 15 
 
 75644 
 
 6 " 
 
 
 99 
 
 
 
 7.5.1 
 
 45 
 
 
 Jan. 
 
 10, 1894 
 
 12 " 
 
 (< 
 
 13 
 
 5000:00 
 
 4 « 
 
 4 
 
 3K 
 59 
 
 12 
 
 50 
 36 
 
 4983 
 
 12 
 
 
 $9647 24 
 
 
 $25 
 
 $20 
 
 $9601 
 
 29 
 
 
300 
 
 1895 
 ■Jan. 
 
 10 
 
 11 
 
 12 
 
 14 
 
 15 
 
 16 
 
 17 
 
 18 
 
 19 
 
 DISCOUNT 
 
 When L, 
 Disc'nted.l^O' 
 
 40 
 41 
 42 
 43 
 44 
 
 45 
 46 
 
 47 
 48 
 49 
 
 50 
 51 
 62 
 53 
 54 
 
 55 
 
 5(1 
 57 
 
 58 
 59 
 
 60 
 61 
 62 
 63 
 
 64 
 65 
 66 
 67 
 
 68 
 69 
 70 
 71 
 
 Patkr. 
 
 D. 0. Bourbeau 
 (( 
 
 P. Tourignv 
 H. H.Guay 
 0. Ricard 
 
 J. C. Thibeaiilt 
 W. H.Silsl.y 
 J. Leiliic 
 
 Laurier & Dtipuis 
 L. Profoiitaine 
 
 D. Laviolette 
 .1. CoHtigan 
 G. Simoneau 
 A. BeunHft 
 V. Croteiiii 
 
 O. Drolet 
 R. 'rhibodenu 
 R. Stevenson 
 L. Tliibennlt 
 F. Dudley 
 
 Beardniore& Co. 
 P. Dudley 
 Li'tourneau & Co. 
 A. Lambert 
 
 Dom. Lumber Co. 
 0. Ricard 
 J. A. Hebert 
 A. Beaudet 
 
 Tlios. Baril 
 
 D. Laviolette 
 J. Leduc 
 
 I 
 
 72 ' I. Babineau 
 
 73 R. Tbibodeau 
 
 74 J. A. &M. Cote 
 
 75 L. Prefontaine 
 
 76 A. Lafoiiiaine 
 
 77 W.H.Silfby 
 
 78 G. Simoneau 
 
 79 N, Rousseau 
 
 Wherk Payadlk. 
 
 Artbabaskaville 
 
 (( 
 
 Montreal 
 Artiiabai^kaville 
 
 Artiuibaskaville 
 
 Boston 
 
 Arilmbafkaville 
 
 Arthabapkaville 
 
 Ottawa 
 
 Artbabaskaville 
 (( 
 
 Artbabaskaville 
 
 Portland, Me. 
 
 Toronto 
 
 Portland, Me. 
 
 Artbabaskaville 
 << 
 
 Portland, Me. 
 Artbabaskaville 
 
 Artbabaskaville 
 
 IS 
 
 Montreal 
 Artbabaskaville 
 
 Victoriaville 
 Artliaba«kaville 
 St. Hyacintlie 
 Artbabaskaville 
 
 Boston 
 Artbabaskaville 
 
 Endorhkr. 
 
 Don). Lumber Co. 
 R. Stevenson 
 A. Racine & Co. 
 I. Babineau 
 D. Laviolette 
 
 V. Croteau 
 A. de .Martij;ny 
 .1. Vi^neiiu 
 Senf'cai & Scott 
 Beardniore & Co. 
 
 L. Tblbeault 
 A. Liimberi 
 .T. A. Hebert 
 A. A.stell 
 U. Paradis 
 
 S. Dnjrnay 
 A. iiiicine & Co. 
 Doni. Lumber Co. 
 Tbos. Baril 
 
 Farley & Co. 
 
 Paul Tourijjny 
 L. Prefontaine 
 
 I A. S. Hamelin 
 ; R. Stevenson 
 O. Drolet 
 L. Tbibeault 
 
 D. O. Bourbeau 
 J. 0. Bourbeau 
 J. Leduc 
 R. Paradis 
 
 Farley & Co. 
 Senecal & Scott 
 Laurier & Dupuis 
 A. de Martigny 
 H. H. Gnav 
 
 J. Vii^neau 
 A. Beaudet 
 A. Astell 
 
 For WH08E Credit 
 
 Dom. Lumber Co. 
 R. Stevenson 
 A. Racine & Co. 
 I. Bnlnneau 
 D. Laviolette 
 
 V. Crotean 
 A. de Martigny 
 J. Vigneau 
 Senocal & Scott 
 Letourneau & Co. 
 
 L. Tbibeault 
 A. Lambert 
 J. A. Hcbcit 
 A. Astell 
 R. Paradis 
 
 S. Du^'uny 
 A. Rucine & Co. 
 Dom. Jjumber Co. 
 Tbos. Baril 
 
 Farley & Co. 
 
 Paul Tourigiiy 
 L. Prefontaine 
 
 A.S. Hamelin 
 R. Stevenson 
 O. Drolet 
 L. Tbibeault 
 
 D. O. Bourbeau 
 J. 0. Bourbeau 
 J. Leduc 
 R. Paradis 
 
 Farley & Co. 
 Senecal & Scott 
 Laurier & Dupuis 
 A. de Martigny 
 H. H. Guay 
 
 J. Vigneau 
 A. Beaudet 
 A. Astell 
 
 ,4 -,, f. 
 
801 
 
 i 
 
 REGISTER. 
 
 1^ 
 
 Uatk. 
 
 TIME. 
 
 DlK. 
 
 A.MnrXT. 
 
 Term 
 
 of 
 
 Discount 
 
 Dincoi 
 
 nt. ^'"'i;;;;';^! Proceeds. RKMAHK8. 
 
 
 
 1895 
 
 
 
 
 
 
 
 Dec. 
 
 13, 189» 
 
 1 inc. 
 
 Jan. If 
 
 \ $ 400 
 
 00 
 
 6 days 
 
 1 
 
 53 $ 
 
 1 $ 399 4 
 
 7 
 
 Jan. 
 
 10, 181)5 
 
 ."{0 .lays 
 
 I'el). 12 
 
 \ 2430 
 
 00' .33 •« 
 
 17 
 
 58 
 
 1 2412 421 
 
 Oci. 
 
 l:{, 1HS»4 
 
 3 nio«. 
 
 Jan. 10 
 
 ; (139 
 
 87 
 
 ! 6 " 
 
 
 84 1 (iOj (i;i7i43] 
 
 Nov. 
 
 15, 1894 
 
 2 " 
 
 (t 
 
 18 
 
 ' 3208 
 
 53 
 
 ' 8 '< 
 
 i ^ 
 
 62 
 
 32(12 !»1 
 
 Jan. 
 Dp(i. 
 
 10, 18!I5 
 15, 1894 
 
 1 " 
 
 2 nios. 
 
 Feb 
 Feb 
 
 13 
 
 18 
 
 ' 75 
 
 00 
 
 40 
 76 
 
 ! 34 " 
 
 1 
 
 
 56 
 
 ' 74 44 
 
 '. $0753 
 
 ; ■$ 75f1 
 
 1 
 
 $ 25 
 
 :13 $li60 $6726i(;7[ 
 
 ;•■< ilavs 
 
 $ «:iii 1 
 
 1 $ 752 4 
 
 4 
 
 Jan. 
 
 11, 18.4;) 
 
 1 " 
 
 t( 
 
 14 
 
 350 
 
 00 
 
 31 " 
 
 2 
 
 60 188 1 346 5 
 
 2 
 
 a 
 
 10, 1891 
 
 12 " 
 
 iJan. 
 
 13 
 
 271 
 
 57 
 
 ■> (k 
 
 
 11 
 
 2714 
 
 6 
 
 Oct. 
 
 12, 1894 
 
 4 «• 
 
 I Feb 
 
 15 
 
 ' 775 
 
 6(1 
 
 .,.-. " 
 
 .<■ 
 
 94 
 
 769 6 
 
 6 
 
 Jan. 
 Jan. 
 
 11, 1895 
 2, 1895 
 
 1 " 
 20 days 
 
 Jan . 
 
 14 
 25 
 
 800 
 
 Oil 
 92 
 
 31 " 
 
 5 96 ] 
 
 794 
 
 4 
 
 $2955 
 l!"5ti0 
 
 
 % 2( 
 
 92 :ss S2!t;i4 1 
 
 2 
 
 50 
 
 24 day:* 
 
 $ 21941 i 
 
 1 $ 557 5 
 
 » 
 
 a 
 
 10, 1895 
 
 ;iO «• 
 
 Feb. 
 
 12 
 
 274 
 
 69 
 
 34 " 
 
 2 
 
 ,04 ,C9 271 9 
 
 ) 
 
 Dec. 
 
 1, 1894 
 
 45 " 
 
 Jan. 
 
 18 
 
 975 
 
 55 
 
 1! " 
 
 2,35 1 
 
 1 97.3 2 
 
 
 
 <c 
 
 10, 1894 
 
 2 nio.s. 
 
 Feb. 
 
 13 
 
 600 
 
 00 
 
 34 " 
 
 4 47 
 
 5!l;-) 5 
 
 J 
 
 Jan. 
 
 12, 1894 
 2, 1895 
 
 1 " 
 20 (lavs 
 
 Jan. 
 Jan. 
 
 15 
 
 450 
 
 00 
 74 
 
 .32 " 
 
 3 15 446 M 
 
 } 
 
 $2860 
 
 
 $ 14 
 
 95I leaf $2845 1 
 
 ) 
 
 25 
 
 ■$123(r75 
 
 1 1 days 
 
 $ 2 
 
 97 $ 
 
 $12,337 
 
 ■t 
 
 (( 
 
 10, 1895 
 
 30 " 
 
 Feb. 
 
 12 
 
 565 
 
 57 
 
 29 " 
 
 3 
 
 .i8 
 
 561 9 
 
 J 
 
 Dec. 
 
 1, 1894 
 
 45 " 
 
 Jan 
 
 18 
 
 866 
 
 67 
 
 4 •' 
 
 
 75 
 
 , 865 9 
 
 I 
 
 (1 
 
 10, 1894 
 
 2 ino.o. 
 
 Feh.l.s 
 
 -.75 
 
 0(1 
 
 .30 •• 
 
 3 
 
 77 1 
 
 1 571 2. 
 
 i 
 
 Dec. 
 
 12, 1894 
 14, 1894 
 
 1 " 
 1 ino. 
 
 Jan. 
 Jan. 
 
 15 
 
 1" 
 
 1500 
 
 00 
 
 1 " 
 
 
 32 3 7 
 
 5 1495 9. 
 
 1 
 
 9S4743 
 
 99 
 
 
 $11 
 
 39 *3 7 
 
 ) $4728.'^. 
 
 3 
 
 $1866 73 
 
 2 days 
 
 80 $4!67 $1861 2( 
 
 1 
 
 (( 
 
 \\\, 1894 
 
 1 " 
 
 (( 
 
 l(i 
 
 2670 00 
 
 I - 
 
 
 58i 6!6 
 
 ■< 2662 7-, 
 
 1 
 
 Nov. 
 
 1(1, 1894 
 
 3 " 
 
 Feb. 
 
 19 
 
 i;u;4 66 
 
 .35 " 
 
 10 
 
 46^ 1 
 
 1354 201 
 
 Oct. 
 June 
 
 17, 1894 
 
 18, 1894 
 
 3 " 
 7 inc.". 
 
 Jan. 
 Jan. 
 
 20 
 21 
 
 1546 
 
 65 
 04 
 
 5 
 
 1 
 
 69, 1 
 
 1 1544 9( 
 
 ;| 
 
 $7448 
 
 
 $13 
 
 53 $11.3; 
 19 "" $5 01 
 
 i $7423 1( 
 
 
 $2000 00 5 liays 
 
 $ 2 
 
 )i $1992 811 
 
 Sept. 
 
 2«, 1894 
 
 5 " 
 
 Mar. 
 
 1 12ti50 44 " ■ 
 
 1 
 
 22 
 
 125 2H 
 
 
 Nov. 
 
 14, 1894 
 
 2 •' 
 
 Jan. 
 
 17 ls7t;G 1 <• 
 
 
 03. 
 
 137:6; 
 
 1 
 
 Dec. 
 Jan. 
 
 25, 1><94 
 17, 1895 
 
 2 '• 
 
 3 davs 
 
 Feb. 
 Jan. 
 
 28 
 23 i 
 
 667 52 43 " 
 
 6 
 
 28- 
 
 66124 
 
 , 
 
 $2931 i\>i 
 
 $9 
 
 72 $5 0(1 S2916 9( 
 
 
 $55 
 
 6- 
 
 6 dav.s 
 
 $ 
 
 07 $ ' 
 
 $55 60 
 
 
 (C 
 
 3, 1895 
 
 .2 •' 
 
 .," 
 
 18! 
 
 134 
 
 66 
 
 1 " 
 
 
 03 
 
 1 134 63 
 
 
 « 
 
 12, 1895 
 
 40 '• 
 
 Feb. 
 
 24 
 
 974 
 
 61 
 
 38 " 
 
 8 
 
 10' 2 4-1 
 
 964 07 
 
 
 Dec. 
 Jan. 
 
 15, 1894, 
 18, 1895! 
 
 2 " 
 4 days 
 
 Jan. 
 
 18 
 25 
 
 :.5o' 
 
 00 
 
 32 ■' 
 
 1 
 
 75; ! 
 
 24^ 25 
 
 
 $1414 
 
 94 
 
 
 $9 
 
 95i $2 4-1 
 
 $1402 55 
 
 
 $375100 
 
 7 days 
 
 $ 
 
 57 $ ; 
 
 $374 43 
 
 
 « 
 
 15, 1895, 
 
 1 mo. 
 
 Feb. 
 
 18 
 
 265 63 
 
 31 « 
 
 1 
 
 80 ■ 
 
 ;'6.383 
 
 
 cc 
 
 IG, 1895 7 days 
 
 Jan. 
 
 26 
 
 1597 69 
 
 8 " 
 
 2 
 
 80 4'00 
 
 1590 89 
 
 
 Dec. 
 
 24, 1894 2 nios. 
 
 Feb. 
 
 27 
 
 874 ;32: 
 
 40 " 
 
 7 
 
 65 i 
 
 866]67 
 
 
 Jan. 
 Jan. 
 
 10, 1895 6 days 
 
 Jan. 
 Feb. 
 
 19 
 
 1 
 
 22 
 
 455 
 
 :J6 1 " ! 
 
 ! 
 
 
 09 
 
 455 27 
 
 
 19, 1895 
 
 1 mo. 
 
 $3568 
 
 w \ 
 
 $12 
 
 91 $4 00 
 
 $355L09 
 
 
 $1850 OOi 
 
 34 day.« 
 
 $13 
 
 78 $4 63 
 
 $1831,59 
 
 
 i< 
 
 1, 1895 
 
 45 davs 
 
 ii 
 
 18 
 
 .375 
 
 lb 
 
 30 " 
 
 2 
 
 461 
 
 37.3'29 
 
 
 Dec. 
 
 1, 1894 2 nios. 
 
 ic 
 
 4 
 
 2566 
 
 17 
 
 16 « 
 
 8 
 
 99! 
 
 2557 18 
 
 
 $4791 
 
 n 
 
 
 $25 
 
 23; $4 63 
 
 $4762,06 
 
 
 
 i 
 
 I'll 
 
 i 
 
 
 ijkSVf i' 
 
'^•. ■■: 
 
 302 
 
 CHECKS SENT TO OTHER 
 
 I «:' 'I 
 
 When 
 Rkc'd. 
 
 Mo. 
 
 I 
 
 Maker. 
 
 KNI)0R4ER. 
 
 For whom 
 
 Ciil.I.ECTKI). 
 
 Whkre Dated. 
 
 Jan. 
 
 2 
 
 L. iieaiivuia 
 
 A. Marclianil 
 
 A. Marchand 
 
 Montreal 
 
 tc 
 
 2 
 
 2 
 
 J. Aloiigenais 
 
 K. Ueauclie.xno 
 
 If 
 
 Quebec 
 
 (( 
 
 ;{ 
 
 ;! 
 
 M. LnRue 
 
 F. Tourigny 
 
 P. Tourigny 
 
 ti 
 
 « 
 
 3 
 
 4 
 
 Jno. Hruwii 
 
 \V. Jackson 
 
 W, Jackson 
 
 Muncbet^ter 
 
 It 
 
 4 
 
 6 
 
 VV. H. SiUlpy 
 
 W. Haii.ei 
 
 W. Hau.el 
 
 M. Johnsbury 
 
 (h 
 
 .5 
 
 t> 
 
 J. RoluTye 
 
 A Gttgnon 
 
 A. Gagnon 
 
 Winnipeg 
 
 (1 
 
 6 
 
 7 
 
 J. L. Pfllelier 
 
 R 'I'ourigny 
 
 R. Tourigny 
 
 Toronto 
 
 <l 
 
 5 
 
 H 
 
 M. Julieii 
 
 X. Led DC 
 
 X. Leduc 
 
 Ottawa 
 
 II 
 
 5 
 
 9 
 
 H. Laiij:evin 
 
 L. 0. Pepin 
 
 L. 0. Pepin 
 
 Hamilton 
 
 l< 
 
 T) 
 
 10 
 
 \j. 0. Villeneiivc 
 
 F. Beaucheane 
 
 F. Beauchesne 
 
 Montreal 
 
 1; 
 
 5 
 
 11 
 
 B. Julius 
 
 B. Oflmond 
 
 B. Osmond 
 
 Quebec 
 
 (1 
 
 5 
 
 12 
 
 (.1. lieauilouin 
 
 L. Hrossard 
 
 L. Brossard 
 
 St. Remi 
 
 II 
 
 f) 
 
 I.S 
 
 N. C. Cormier 
 
 1). 0. Boiirbeau 
 
 D. 0. Bourbeau 
 
 Boston 
 
 CI 
 
 r, 
 
 14 
 
 T. P. Savoie 
 
 P. Tourigny 
 
 P. Tourigny 
 
 Ottawa 
 
 i( 
 
 5 
 
 1.') 
 
 J. Nolet 
 
 L. Boucliard 
 
 L. Boucliard 
 
 Winnipeg 
 
 11 
 
 ;") 
 
 10 
 
 D. Huard 
 
 L. Savard 
 
 L. Savard 
 
 Guelph 
 
 1* 
 
 5 
 
 17 
 
 L. St. Maurice 
 
 J. Jjasonde 
 
 J. Lasonde 
 
 Quebec 
 
 i< 
 
 6 
 
 18 
 
 L. R. Baker 
 
 C. Fortin 
 
 A. Marchand 
 
 Ottawa 
 
 CI 
 
 5 
 
 19 
 
 D. Sayetie 
 
 F. Leduc 
 
 K. Beauchesne 
 
 Sherbrooke 
 
 • I 
 
 5 
 
 21 
 
 A. Matthew 
 
 L. Vachon 
 
 T, Lawlor 
 
 St. John 
 
 1 
 
1 
 
 308 
 BANKS FOR COLLECTION. 
 
 Date. 
 1896. 
 
 WlIKRU PaTAUI.E. 
 
 Commis- 
 sion. 
 
 Am't. 
 
 To WHOM SKNT. 
 
 Jan. 2 
 
 1 
 Union Bank of Canada 
 
 Toronto 
 
 60 p.c. 
 
 1 
 
 1200 
 
 00 
 
 Union Bank of Canada 
 
 « 
 
 1 
 
 2, 
 
 Bank ol' Montreal 
 
 Quebec 
 
 
 •25 p.c.l 
 
 100 
 
 00 
 
 National Bank 
 
 I 
 
 2 
 
 Eastern TownsliipH Bank 
 
 Sherbrooke 
 
 1 
 
 26 p.c. 
 
 60 
 
 00 
 
 11 ■> 
 
 Dec. 
 
 2G 
 
 1 
 Ainoskeg National Bank 
 
 Manchester 
 
 1 
 
 00 p.c. 
 
 400!00 
 
 Merch'is' Nal Bk.JJoston 
 
 Jan. 
 
 2 
 
 First National Bank 
 
 Toledo 
 
 ; 
 
 76 p.c. 300 
 
 00 
 
 Nat. Bk.ofthe llep.N-Y. 
 
 « 
 
 2 
 
 The MolHon'a Bank 
 
 Winnipeg 
 
 
 50 p.c. 200 
 
 00 
 
 The Molson'i' Bunk 
 
 Deo. 
 
 31 
 
 Bank of Hamilton 
 
 Toronto 
 
 
 25 p.c. 100 
 
 00 
 
 Bank of Haniiltoii 
 
 Jan. .S bank of Ottawa 
 
 Ottawa 
 
 1 
 
 26 p.c. 500 00 
 
 .Merchants' Bk. of Camilla 
 
 " 2 The Molson'8 Bank 
 
 Hamilton 
 
 1 
 
 00 p.c. 400 
 
 10 
 
 Bank of Hamilton 
 
 << 
 
 10 Jacqiie.H Cartier Bank 
 
 Montreal 
 
 2 
 
 00 p.c. 
 
 800 
 
 00 
 
 J. C. Bank, Montreal 
 
 (< 
 
 5 
 
 Quebec Bank 
 
 Quebec 
 
 
 25 I'.c. 
 
 100 
 
 00 
 
 " " Quebec 
 
 i( 
 
 3 
 
 People's Bank 
 
 St. Remi 
 
 
 75 p.c. 
 
 30(1 
 
 00 
 
 People's Bank, St. Ueini 
 
 (< 
 
 5 
 
 National Bank 
 
 Quebec 
 
 1 
 
 00 p.c. 
 
 400 
 
 00 
 
 National Bank, Quebec 
 
 4( 
 
 4 
 
 The Moleon's Bank 
 
 Ottawa 
 
 2 
 
 00 p.c. 
 
 800 
 
 00 
 
 .Mol.-<on's Bank, Ottawa 
 
 « 
 
 10 
 
 Union Bank of Commerce 
 
 Winnipeg 
 
 
 50 p.c. 
 
 200 
 
 00 
 
 U. Bk. of Corw., Winnipeg 
 
 ! " 
 
 12 
 
 Canadian Bk.ol'Cotnnierce 
 
 Guelph 
 
 1 
 
 25 p.c. 
 
 500 
 
 00 
 
 C. Bk. of Comm., Guelph 
 
 ! " 
 
 6 
 
 Quebec Bank 
 
 Quebec 
 
 2 
 
 50 p.c. 
 
 1000 
 
 00 
 
 J. Cartier Bank, Quebec 
 
 ' « 
 
 8 
 
 Bank of Ottawa 
 
 Ottawa 
 
 1 
 
 00 p.c. 
 
 400 
 
 00 
 
 National Bank, Ottawa 
 
 1 
 1 « 
 
 10 
 
 Merchants' Bk. of Conim. 
 
 Sherbrooke 
 
 
 75 p.c. 
 
 300 
 
 00 
 
 " " Sherbrooke 
 
 (1 
 
 12 
 
 tt (( (( 
 
 St. John 
 
 
 50 p.c. 
 
 200 
 
 00 
 
 People's Bank, St. John 
 
 1 
 
 '..'■{■ 
 
804 
 
 NOTES SENT OFF 
 
 
 m 
 
 Date. 
 
 18!t5. 
 
 No. 
 
 7 
 
 Payer. 
 
 En-dohskr- 
 
 WUEKB PaVAUI.B. 
 
 Jan. 
 
 3 
 
 R. Sabourin 
 
 A. Larochelle 
 
 People's Bank 
 
 « 
 
 4 
 
 8 
 
 H. Beland 
 
 L. Baker 
 
 Bank of Ottawa 
 
 i< 
 
 s'u 
 
 L. Samson 
 
 J. Brunette 
 
 Merchants' National Bank 
 
 <i 
 
 S 9 
 
 R. Law 
 
 L. Toiirigny 
 
 Union Bank of Canada 
 
 (1 
 
 7 
 
 25 
 
 J. L. OuimomI 
 
 A. Marclianil 
 
 Jacques Curlier Bank 
 
 (< 
 
 12 
 
 4G 
 
 C. Langlois 
 
 « <i 
 
 • < it n 
 
 (1 
 
 15 
 
 53 
 
 L. Legris 
 
 A. BoiHvert 
 
 Eastern Townships' Bank 
 
 « 
 
 16 
 
 5!) 
 
 H. Lurocqiie 
 
 L. de BloiB 
 
 Jacques Cartier Bank 
 
 « 
 
 16 
 
 60 
 
 J. Leduc 
 
 X. Pepin 
 
 « <( (.' 
 
 ( 
 
 17 
 
 65 
 
 A. CliarleboiB 
 
 A. Maniliand 
 
 (1 (( (( 
 
 <( 
 
 17 
 
 66 
 
 J. Tiseur 
 
 C. Guiniond 
 
 « n <t 
 
 « 
 
 18 69 
 
 F. Oa^fiion 
 
 L. Lesptirance 
 
 Union Bank of Canada 
 
 .■■ I 
 
.•^05 
 
 FOR COLLECnoN. 
 
 'Sf. H.irii 
 
 j Boston 
 Ii"<"(iioi.s 
 Bcaiiliarnoix 
 
 I Montreal 
 
 i 
 
 Wdlorloo 
 
 I 
 
 Qiieljec 
 
 l|'200;00 
 
 I 
 
 •■J75ll() Jan. Il9 
 
 I7i)00 
 
 ;i7fti2 
 
 I10|2u 
 150 15 
 
 71 0» 
 
 ;!75 05 
 
 219 07 
 
 117 28 
 
 I 
 57l03 
 
 i:w«4 
 
 I 
 
 Ifi 
 
 17 
 
 li 
 
 #1: 
 
 I J 
 
PI 
 
 i!^^« 
 
 li:.,l 
 
 II </' 
 
 Ei-l^ 
 
 301) 
 
 DISCOUNTED NOTES SENT 
 
 Datk. 
 
 1895. 
 
 No. 
 3 
 
 Jnn. 
 
 2 
 
 
 2 
 
 ( 
 
 
 4 
 
 11 
 
 
 5 
 
 18 
 
 
 6 
 
 9 
 
 
 
 22 
 
 
 7 
 
 i) 
 
 
 8 
 9 
 
 32 
 
 (i 
 
 
 9 
 
 ( 
 
 
 9 
 
 9 
 
 
 10 
 
 42 
 
 
 11 
 
 46 
 
 
 12 
 
 51 
 
 
 14 
 
 09 
 
 
 15 
 
 60 
 
 
 16 
 
 61 
 
 
 16 
 
 64 
 
 
 17 
 
 70 
 
 (( 
 
 18 
 
 74 
 
 
 19 
 
 77 
 
 Paykii. 
 
 A. S. Hanieliii 
 A. liHtnliert 
 J. A. A-M. Coti- 
 Dominion Liun. Co. 
 L. I'lvfontuint' 
 Beardniore & Co. 
 W. 11. SilHl.y 
 8. Dugiiay 
 S. Haniol 
 J. O. BoiirbeBii 
 Jos. Carter 
 F. Dudley 
 P. Tonrigny 
 W. H. Silsby 
 Jno. Costigan 
 Prank Dudley 
 Beardnune k Co. 
 F. Dudley 
 Dominion Lum- Co. 
 D. Laviolette 
 J. A. &M.Cot(' 
 W. H. Siisby 
 
 Endokfikr. 
 
 D. U. Boiirbeuu 
 P. 'J'onrigny 
 Farley & Co. 
 F. Dudley 
 T. Baril 
 Farley & Co. 
 
 F. Dudley 
 O. Drolet 
 N. RoucHeau 
 Lamnrre & Co. 
 Jno. Costigan 
 
 G. Sinioneau 
 
 A. Racine & Co. 
 
 A. de Murtigny 
 
 A. Lambert 
 
 T. Baiil 
 
 Farley & Co. 
 I « 11 
 
 A. S. Hamelin 
 J. Ledu(! 
 
 Lauricr & Dupuis 
 .1. Vijineau 
 
 WlIERK PaYAIII.K. 
 
 JaciiucH Cartier Bank. Montreal 
 
 St. Hyacinthe 
 Merchants' National Bank, Boston 
 Jacques Cartier Bank, Montreal 
 National Bank of the liepuli., New York 
 Merchants' National Bank, Boston 
 ilacqueii Cartier Bunk. Plessisvillo I 
 
 National Bank ol' the liep-. New York ■ 
 People's Bank, St. Kenii 
 Jacques Cartier Bunk, Montreal 
 National Baid< , Portland 
 Jacques Cartier Rank, Montreal 
 Merchants' Niitionul Bank. BoHton 
 Bank of Montreal, Ottawa 
 National liank. Portland 
 Batik of Toronto, Toronto 
 National Bank, Portland 
 
 ik (fc a 
 
 Jac(]nes Cartier Hank, Montreal 
 
 " " " St. Ilyacintiie 
 
 Merchants' National Bank, Boston 
 
li 
 
 307 
 
 'Ul 
 
 yacinthe 
 )Hton 
 III 
 New York, 
 
 IStOIl I 
 
 vilk' I 
 
 New York j 
 
 I 
 
 1 
 al I 
 
 111 
 oston 
 
 ■al 
 
 aciiitlie 
 
 ostoii 
 
 OFF FOR COLLECTION. 
 
 DlTK. 
 
 Amount, i Paid. 
 
 Jan. { 8 $.S83 
 
 7;' 6000 
 
 10 
 
 Feb. 
 •Ian. 
 Fob. 
 
 1274 
 10000 
 .'5.12 
 13! 2500 
 
 111 r>ir,9 
 
 101 !)2(i 
 
 14! 7r)04 
 
 62 Jan. |17 
 
 00 
 
 09 
 
 00 
 
 Rbmarks. 
 
 31 i " 
 
 ooi 
 
 ^2| Jan. 
 
 83 
 
 II 
 
 12 
 
 Returned non-paiJ. 
 
 Jim. 
 
 16 
 Feb. |l4i 
 
 7 230000 
 
 3| Ml Log 
 
 l.lj .5000 
 639 
 
 Jan. 
 
 151 274 
 
 00 
 
 87 
 
 OOj 
 
 I 
 
 69! 
 
 Feb, 
 Jan. 
 Feb. 
 
 15| 1500001 Jan. 
 
 17; 186G73J " 
 
 I6J 2(170 00 " 
 
 21: 2000I00 
 
 24 974 
 2« 1597 
 22 1850 
 
308 
 
 COLLECTION 
 
 WllKN 
 
 Rbckivkii. 
 i8!m. 
 
 Jan. 
 
 No. 
 
 I'AVKIt. 
 
 9 
 
 lOi 
 
 II 
 
 12 
 
 14 
 
 16 
 
 I 
 
 8 
 9 
 10 
 II 
 12 
 l.S 
 14 
 I. 5 
 Hi 
 17 
 Irt 
 19 
 20 
 21 
 22 
 'Is 
 24 
 25 
 2(1 
 27 
 2S 
 29 
 
 :ii 
 ;J2 
 
 )) 
 7 
 
 8 
 9 
 10 
 
 1 
 
 2 
 .S 
 4 
 
 5 
 
 (i 
 
 7 
 8 
 9 
 
 1 
 2 
 
 :'{ 
 
 4 
 .5 
 
 (i 
 7 
 
 8 
 
 n. L. Mttrpiiii 
 I.. Pcrniiilt, 
 A. Hoiiiivai> 
 E. 15niiieiiii 
 .1. Arsoncau 
 A. (liiitnou 
 R. S:lli(iiil'ili 
 
 H. ni'lund 
 .M. Mult lie w 
 •lulin Kmix 
 
 .)0S. St. OMJ.'f 
 
 G. Croleiiii 
 S. Vi'ziiia 
 L. Samson 
 .J. Picanl 
 L. N. Dioksuii 
 A. Heniiiloiii 
 J. 'riiiliaiilt 
 R. Law 
 .1. Speiiaril 
 G. B(''!aii<^i'r 
 .M. CainiriiiKi 
 J. Vii;iiiaiilt 
 A. Boiioliard 
 J. \j. Giiiinotiil 
 1). 'I"i'i'iiil)ltty 
 S. Butcaii. 
 O. Lainht'rt 
 It. jMalii'ii 
 \V. (^arigiiaii 
 I*. (iio>;uirt.' 
 \i. Pe|iiii 
 Aiit. Lambert 
 1). IJIamln'tle 
 A. Diivcluv 
 L. .le Bloii 
 Vi. Bi'uiiclit'siu' 
 J. MicliHiul 
 J. Leilii.T 
 L. Foi-lin 
 N. \oi'muii(ii'au 
 S. (Jai'icpy 
 N. ; Soy or 
 Ant. Lffflivrt' 
 I). Bfi'gcviii 
 
 C. Laiiiilois 
 E. Rolii'llanl 
 G. L<oiiiinl 
 
 A. Bi'ossoit 
 
 B. Bill lift 
 L. Vadion 
 A. Matthew 
 L. Logris 
 G. Leonaril 
 V. Basinel 
 
 D. IIuar.l 
 L. Gi'inlroii 
 D. Pitre 
 
 Wiii'.iiK U.M'i;i>. 
 
 Toronto 
 
 Montreal 
 
 Qneliec 
 
 Levis 
 
 St. .lolm 
 
 .Moiilreal 
 
 St Ri'mi 
 
 tieanhariiois 
 
 MoMical 
 
 Otttiwa 
 
 Quel, c, 
 
 (jranliv 
 
 New York 
 
 Bo-t<jn 
 
 Montreal 
 
 St. llvacintlie 
 
 Hull ■ 
 
 .MoiilreHl 
 
 Iro(liioi>^ 
 
 W'liiMipe;; 
 
 Montreal 
 
 Guelph 
 
 Ottawa 
 
 Beanliai'iiois 
 
 Toronto 
 Montreal 
 
 a 
 
 Slierlirouke 
 Til ice River.s 
 
 Qlieliec 
 
 4 i 
 
 Mont real 
 
 .Vluiitreal 
 
 Koek I.<laliil 
 
 Ia'\\» 
 
 Montreal 
 
 Quebec, 
 
 Moiitrea! 
 
 Sore! 
 Graiiliv 
 St. .lolm 
 Ottawa 
 Montreal 
 
 .loliette 
 
 J-a|»rairie 
 
 St. Remi 
 
 Montreal 
 
 Waterloo 
 >( 
 
 St. Cowftire 
 
 Hamilton 
 
 Liiid.say 
 
 Montreal 
 
 Fra«ervillo 
 
 l> mi;. 
 
 KNImiIi.si:!!. 
 
 Dee. 
 
 Nov. 
 Sept. 
 Dei!. 
 
 Oct. 
 
 Se|it . 
 
 Oci. 
 
 Se|ii. 
 
 Out. 
 Sept. 
 
 Oct. 
 Sept 
 
 Oet. 
 
 j.Vov. 
 
 'sept. 
 
 Dec. 
 Nov 
 Jan. 
 Dec. 
 
 tc 
 
 Nov. 
 
 Oct. 
 Dec. 
 
 t; 
 
 30 
 2 
 
 19 
 
 i; 
 
 .VoV. 
 
 1 
 
 Oct. 
 
 1 
 
 .Nov. 
 
 1.-. 
 
 Oct. 
 
 •II 
 
 Dec. 
 
 i; 
 
 Nov. 
 
 1 i 
 
 ,;!i 
 
 i;! 
 1 
 
 17 
 12 
 
 14 
 
 7 
 
 11 
 
 10 
 
 20 
 2'! 
 
 2(1 
 2H 
 
 •'7 
 
 Royal Oil Co. 
 
 Laporle. Martin k <'o. 
 
 Cmriu-rii iV ('o. 
 
 A Le-pi'rancc 
 
 .M. (Jan V roan 
 
 A. Ilo.leii iV Co. 
 
 .Vnt. Laroi'liiile 
 
 L. Maker 
 
 V'iroM tV liio. 
 
 R. IVpiii 
 
 .1. L-.ilibert.'- 
 
 H. Ge.ldiii- 
 
 .1. (ioril(jii 
 
 .1. Hen net I 
 
 (). Laiirin 
 
 R. (; Wilso!, 
 
 .1. Sayetle 
 
 Thomas Davi'ls.'M 
 
 L. Tonrijriiv 
 
 .SevboM \-. Co. 
 
 .I.'L. Cassi,ly A ' 
 
 .Fa. lies Robertson 
 
 EilwanI Biiir 
 
 .1. W. Kiijroiir Bros. 
 
 :\. March'ati.l 
 
 .loni's iV ("ii, 
 
 .liiiiies R'lbiri-on 
 
 28 
 
 21 
 21 
 
 " 
 
 21 
 
 Nov. 
 
 1 
 
 Oct. 
 
 It; 
 
 Nov. 
 
 is 
 
 Jan. 
 
 2 
 
 Dec. 
 
 7 
 
 Nov. 
 
 2(1 
 
 (■ 
 
 25 
 
 t< 
 
 25 
 
 Oct. 
 
 10 
 
 " 
 
 10 
 
 Deo. 
 
 2 
 
 I( 
 
 H 
 
 Sept. 
 
 4 
 
 L. (ieiiest 
 
 1*'. ."speiiard 
 
 Reiiaiiil & C.'. 
 
 I! rose A- Co. 
 
 P. Martin \- Co. 
 
 P. Martin & i. o. 
 
 T. Doherty A' Co, 
 
 T. Luwlor 
 
 ( I. Toiirij;iiv 
 
 N. Dion 
 
 / Lapieire 
 
 C". Liicaille 
 
 <i. K. Fabre 
 i 20 C. B.am:heiii-i 
 I l.-< G. Saviina 
 I 2 D. .Moil I rein I 
 
 L x niipiii- 
 
 \. .Miiri'liaiiil 
 
 A. RiiliiiailU- 
 G. (iei X ais 
 J. Bros.scan 
 Laiiiarre &. (.'o. 
 'I'hibuiieau Bi'o-.,A: Co 
 
 B. Brnnet 
 A. Bro.sHoit 
 E. Rol.illanI 
 C Laiiiilois 
 S. Gariepy 
 X. Montaiiibaiilt 
 .1 . Savanl 
 
3(>it 
 
 REGLSTKH. 
 
 Ui-o< 
 
 ;C> 
 
 •o^..&C0 
 
 Wliriir ^A^ Aiii.i:. 
 
 I'liK \\ IIDSl: CKKIJIT. 
 
 Time. 
 
 Artlitiiiii-kuvillc 
 
 Tlic \h\uU i>i' Toronto 
 
 2 
 
 nio 
 
 « 
 
 'I'lic Bank JacqiiPH Cnrticr 
 
 i 
 
 ti 
 
 ■t< 
 
 Cratliern iV Cn. 
 
 1 
 
 a 
 
 (( 
 
 Peopled Bank of Halifax 
 
 21 
 
 .Ih. 
 
 <c 
 
 Pen ill's IJaiik 
 
 .•;o 
 
 a 
 
 !•' 
 
 Ban { of Nova Scotia 
 
 2 
 
 ino 
 
 Si. Itt'iiii 
 
 I). I''aii(',her 
 
 4 
 
 •* 
 
 Ottawa 
 
 a Bourlicaii 
 
 2 
 
 ^' 
 
 Artlialiii-kiivillc 
 
 Bank .laeqiies Carticr 
 
 2 
 
 ii 
 
 '• 
 
 Bank of Ilodiclajra 
 
 :"5 
 
 '• 
 
 " 
 
 National Bank 
 
 1 
 
 (•' 
 
 SI 
 
 Easlcrn TciwiisliipH Bank 
 
 •> 
 
 »' 
 
 « 
 
 National Bank of tlio Hop. 
 
 >) 
 
 i( 
 
 lio.stOll 
 
 G. Bonn Ion 
 
 :^ 
 
 " 
 
 Arlliaba^kiivilU' 
 
 MolsonV IJank 
 
 Caniidian Ilk. of Coinmenio 
 
 ; 
 
 it 
 
 K 
 
 .lacfines (.arlipr Bank 
 
 .•{ 
 
 (i 
 
 ii 
 
 Villc Marie Bank 
 
 4 
 
 ( t 
 
 Iroquois 
 
 li. Toiiriy;ny 
 
 "l 
 
 a 
 
 Victoi'iiiv illc 
 I* 
 
 Bank of Montreal 
 Till' Pfopi.-'s Bank 
 
 4 
 1 
 
 :: 
 
 »• 
 
 Canadian Bk. olComnierce 
 
 4 
 
 • • 
 
 « 
 
 Ontario Bank 
 
 4 
 
 (( 
 
 (£ 
 
 Bank of 15. N. America 
 
 4 
 
 (1 
 
 BeauliavMnis 
 
 A. Marcliand 
 
 • ' 
 
 < t 
 
 Vicloriaville 
 
 Dominion Bank 
 
 4 
 
 i I 
 
 «» 
 
 Quebec Bank 
 
 4 
 
 te 
 
 C( 
 
 (( . i 
 
 4 
 
 41 
 
 (( 
 
 National Bank 
 
 4 
 
 4C 
 
 (( 
 
 Qnchec Hank 
 
 .•? 
 
 >4 
 
 f« 
 
 National Bank 
 
 S 
 
 cc 
 
 W 
 
 .l."(;i)up« Cartier Hank 
 
 ') 
 
 u 
 
 • < 
 
 .1 .- ( 
 
 I 
 
 •,( 
 
 It 
 
 People's Bank 
 
 4 
 
 it 
 
 Artliabaskavillc 
 
 Merulumts' Banic of Canailal 
 
 ") 
 
 n 
 
 T. Law lor 
 
 |). Fanclier 
 
 Cnion Hank ol' Canada 
 
 .f. Cartier Bank 
 
 mlt 
 
 11 
 
 •1 11 
 
 II 
 
 Bank of Hoidielajja 
 
 •• 
 
 K II 
 
 il 
 
 Eastern Townships IJim 
 
 «I 
 
 Bank of St. .loliii 
 
 
 Bank of Ottawa 
 
 Montreal 
 
 A . Marcliand 
 
 Victoriaville 
 
 Ontario Bank 
 
 i. 
 
 Bank of Hoclielaga 
 
 ti 
 
 Hank Ville Marie 
 
 II 
 
 The Peoj.le's Bank 
 
 II 
 
 The National Bank 
 
 II 
 
 B. Hriinel 
 
 Waterloo 
 
 A. Brossoil 
 
 Artiiaba^^kaville 
 
 Hank of St. Hvaointlie 
 
 '■ 
 
 Bank of Hamilton 
 
 II 
 
 Bank of Montreal 
 
 II 
 
 .T. Cartier Bank 
 
 II 
 
 11 11 
 
 da. 
 mo. 
 
 i< 
 it 
 It 
 
 ft 
 II 
 
 UUK. 
 
 Feb. 
 Jan. 
 
 Feb. 
 Jan. 
 
 Feb. 
 
 •Ian. 
 
 11 
 
 IS 
 
 Feb. 
 Jan. 
 
 Feb. 
 
 Jan. 
 
 Feb. 
 Jan. 
 
 Feb. 
 
 Jan. 
 (I 
 
 Feb. 
 
 Jan . 
 tt 
 
 tt 
 Feb. 
 
 !) 
 2 
 
 ') 
 
 12 
 
 2 
 
 4 
 
 4 
 
 18 
 12 
 25 
 
 9 
 12 
 13 
 12 
 
 4 
 20 
 15 
 18 
 
 8 
 17 
 10 
 
 i 14 
 13 
 
 I 10 
 2;! 
 25 
 211 
 :il 
 30 
 21 
 27 
 31 
 
 j 4 
 
 I o 
 . 9 
 
 : 21 
 
 '< 24 
 i 27 
 I 2G 
 ! 23 
 
 li> 
 
 21 
 
 ! 5 
 
 10 
 
 29 
 
 28 
 
 2H 
 
 13 
 
 13 
 
 5 
 
 (i 
 
 7 
 
 YKXK. .\MOlINr. 
 
 1895 : 
 
 314 
 
 33 
 
 35 
 
 17 
 
 142 
 
 2G 
 
 (177 
 
 50 
 
 49 
 
 40 
 
 170 
 
 50 
 
 200 
 
 
 375 
 
 10 
 
 39 
 
 
 117 
 
 50 
 
 42 
 
 50 
 
 12 
 
 
 128 
 
 CO 
 
 'r5 
 
 00 
 
 153 
 
 10 
 
 17 
 
 Hit 
 
 41 
 
 47 
 
 4ii 
 
 57 
 
 375 
 
 12 
 
 193 
 
 14 
 
 131 
 
 :!() 
 
 37 
 
 19 
 
 131 
 
 95 
 
 35 
 
 10 
 
 110 
 
 25 
 
 104 
 
 37 
 
 5i) 
 
 23 
 
 37 
 
 l»t; 
 
 103 
 
 50 
 
 100 
 
 10 
 
 41 
 
 54 
 
 50 
 
 111 
 
 27 
 
 37 
 
 100 
 
 25 
 
 2tl 
 
 151 
 
 80 
 
 02 
 
 103 
 
 357 
 
 28 
 
 77 
 
 150 
 
 46 
 
 I9t; 
 
 25 
 308 
 135 
 175 
 
 71 
 328 
 
 41 
 162 
 188 
 137 
 
 01 
 98 
 50 
 75 
 
 71 
 50 
 20 
 50 
 
 50 
 70 
 75 
 15 
 05 
 20 
 07 
 50 
 
 26 
 08 
 30 
 30 
 05 
 95 
 50 
 
 Kem. 
 
 2(1,318 
 
310 
 
 COLLECTION 
 
 \¥T 
 
 Whkk 
 
 
 
 ^ 
 
 
 
 
 RIOEIVED 
 
 1896. 
 
 No. 
 
 I'AVKB. 
 
 WiiERK Dated. 
 
 Date. 
 
 Endorarii. 
 
 Jan. 
 
 
 H. Larocqiie 
 
 Quebec 
 
 Sept. \ 10 
 
 1j. de Bioi-s 
 
 
 
 (;o 
 
 J. Lediio 
 
 Montreal 
 
 Dec. 
 
 8 
 
 X. Pepin 
 
 
 
 1 
 
 X. Montpetit 
 
 Hull 
 
 ti 
 
 6 
 
 G. Goudreault 
 
 
 
 2 
 
 Z. Gfiiest 
 
 Ottawa 
 
 Nov. 
 
 10 
 
 L. Langevin 
 
 
 17 
 
 3 
 
 D. Seern 
 
 Toronto 
 
 • ( 
 
 4 
 
 P. Gravel 
 
 
 
 4 
 
 P. Dagenais 
 
 St. Mary's 
 
 Oct. 
 
 7 
 
 J. Spenard 
 A. Marchand 
 
 
 
 5 
 
 A. Charlebois 
 
 Montreal 
 
 (1 
 
 7 
 
 
 
 (! 
 
 Joseph Tiseeur 
 
 1 1 
 
 Dec 2 
 
 C. Guimond 
 
 
 
 (17 
 
 A. Pouliottc 
 
 Quebec 
 
 " ' 9 
 
 J. Esnouf 
 
 
 
 8 
 
 L. Pelletier 
 
 n 
 
 12 
 
 L. Pelletier 
 
 
 18 
 
 9 
 
 F. Gagnoii 
 
 Joliette 
 
 ( ( 
 
 18 
 
 1j. Lesperance 
 
 
 
 70 
 
 D. Massoii 
 
 Louiseville 
 
 Nov. 
 
 22 
 
 M. Bourbeau 
 
 
 1 
 
 L. Bergeron 
 
 Berth ier 
 
 (t 
 
 2.S 
 
 Z. Lavergne 
 
 
 2 
 
 A. Hc'bert 
 
 Montreal 
 
 Oct. 
 
 20 
 
 D. Bernier 
 
 
 3 
 
 J. Bonrcier 
 
 <» 
 
 <i 
 
 21 
 
 L. Goudreault 
 
 
 4 
 
 M. Lanclieliere 
 
 Quebec 
 
 Dec. 
 
 24 
 
 J. Boudreau 
 
 
 5 
 
 P. Primeau 
 
 Ottawa 
 
 fi 
 
 25 
 
 A. Malhiot 
 
 
 
 6 
 
 J. Boucher 
 
 Toronto 
 
 Nov. 
 
 19 
 
 Z. Faucher 
 
 
 
 7 
 
 R. Heben 
 
 Victoriaville 
 
 (i 
 
 22 
 
 L. Bergevin 
 
 
 8 
 
 Joseph Lajennesee 
 
 Arthabaskaville | 
 
 it 
 
 27 1 
 
 i 
 
 D. Dagenais 
 
 i^ 
 
811 
 
 REGISTER. 
 
 WlrUBBPAYAMLl:, 
 
 Quebec 
 
 Montreal 
 
 Arthabaskaville 
 
 Montreal 
 
 Victoriaviile 
 
 Montreal 
 Artliabaskaviile 
 
 •< 
 it 
 << 
 
 ]j. tie Blois 
 X. Pepin 
 J. Cartier Bank 
 The National Bank 
 Dominion Hank 
 Bank of Montreal 
 A. Marchami 
 C Giiiinonri 
 
 Union Bank ofCana.la 
 '« « 
 
 L. Lcfipe ranee 
 
 Bank ofHoclielaira 
 
 Bank of Vijle Mane 
 
 Bank of Nova Scotia 
 BankofB.N. America 
 Bank of Montreal 
 Standard Bank of Canada 
 L. Bergevin 
 D. Dagenai.H 
 
 5 mo. 
 2 
 2 
 3 
 
 ;i 
 
 4 
 ( 
 
 2 
 2 
 2 
 
 i 
 
 2 
 2 
 
 ;{ 
 ;{ 
 1 
 1 
 
 2 ' 
 2 ■ 
 2 ' 
 
 Fei), 
 
 Jan. 
 
 13 
 
 II 
 
 9 
 
 13 
 
 7 
 
 10 
 
 10 
 
 5 
 
 12 
 
 15 
 
 21 
 
 26 
 
 26 
 
 23 
 
 2J 
 
 27 
 
 28 
 
 22 
 
 25 
 
 30 
 
 1895 
 
 
 
 
 
 A.MOI 
 
 .VT. 
 
 375 
 
 05 
 
 219 
 
 07 
 
 29 
 
 
 18 
 
 01 
 
 36 
 
 55 
 
 14 
 
 50 
 
 117 
 
 2H 
 
 57 
 
 0.! 
 
 144 
 
 72 
 
 79 
 
 40 
 
 136 
 
 64 
 
 130 
 
 
 250 
 
 35 
 
 19 
 
 14 
 
 76 
 
 05 
 
 171 
 
 75 
 
 172 
 
 85 
 
 45 
 
 
 670 
 
 
 49 
 
 73 
 
 Kf:h. 
 
!■ 
 
 Pt 
 
 !H 
 
 ! i 
 
 s. 
 
 i 
 
 
 1 -' 
 
 312 
 GENERAL LEDGER. 
 
 CAPITAL STOCK. 
 
 CIRCULATION. 
 
 Datk. 
 
 35 ;§ 
 . o 
 
 1 
 
 Dr. 
 
 Cr. 
 
 1 Dr. 
 
 i or 
 tCr. 
 
 Cr. 
 
 Balanoi 
 
 $25000 t 
 
 s. Date. 
 
 
 Dk. 
 
 Ck. 
 
 Dr. 
 or 
 Cr. 
 
 Cr. 
 
 Balance. 
 
 Jan. 
 
 2 
 
 
 
 $25000 
 
 00 
 
 Jan 
 
 2 
 
 I 
 
 1 
 {$15000 
 
 $15000 00 
 
 c 
 
 
 
 
 
 
 
 
 1 
 
 <( 
 
 19 
 
 6 
 
 1 5000 00 
 
 
 lOOOl 
 
 100 
 
 
 ACCOUNTS WITH OTHER BANK!- 
 
 DISCOUNT. 
 
 
 Date. 
 
 1895. 
 
 ■ o 
 UCci 
 
 Dr. 
 
 Dr. 
 
 Cr. or 
 Cr. 
 
 Balaxck.| Datk. 
 i 
 
 
 Dr. 
 
 Cr. 
 
 1 Dr. 
 or 
 Cr. 
 
 T ~ 
 
 Balance. 
 
 1 
 
 Jan. 
 
 2 
 
 1 
 
 1 
 $ .iOOOO 
 
 
 iDr. 
 
 i 
 
 1 300 
 
 Jan 
 
 !. 
 
 1 
 
 
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 CASH. 
 
 JACQUES GARTIER BANK, MONTREAL. 
 
 Datb.P:2 
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 2 
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 18292 
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 10810 
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 37861 
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 1 1895. 
 
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 1 
 
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 316 
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 NATIONAL BANK OF THE REPUBLIC, 
 NEW YORK. 
 
 MERCHANTS NATIONAL BANK, 
 BOSTON. 
 
 Date 
 
 1895 
 
 1 
 
 Ur. 
 
 Ck. 
 
 
 Dr. 
 or 
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 Balance 
 
 1 
 1 
 
 Datk 
 1895 
 
 1 
 
 Dr. 
 
 
 Cii. 
 
 
 Dr. 
 
 or 
 ("r. 
 
 Dr. 
 
 Bai.a.nck 
 
 Jan. 
 
 2 
 
 13000 
 
 GO 
 
 
 
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 00: 
 
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 2 
 
 $2000 
 
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 Datk 
 1895 
 
 
 Dk. 
 
 Cr. 
 
 Dr. 
 
 or 
 Cr. 
 
 Dr. 
 
 Balanok 
 
 Date 
 
 1895 
 
 1" 
 Jan.j 2 
 
 25 i 
 
 ^: 3 
 
 1 
 
 Dk. Ck. 
 Express 0!: $5000 '■ 
 
 Dr. 
 
 or 
 
 Cr. 
 
 Dr. 
 
 Bai.anck 
 
 Jan 8 
 
 $502 
 
 27 
 
 
 
 $502 
 
 27 
 
 
 
 
 
 
 
 
 
 
 
 
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 to Monl'l 
 
 $i;50 
 
 
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 8 
 
 
 
 502 
 
 27 
 
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 3|00 
 
 
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 8 
 
 4756 
 
 63 
 
 
 
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 2 J 00 
 
 
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 DKi'osrrs. 
 
 SAVINGS DEPOSITS. 
 
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 $17010 
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 60 
 
 91 
 
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 17750 
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 23033 
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 42 
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 54 
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 59 
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 18 
 81 
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 1 
 
317 
 GKNKHAL LKDGER. 
 
 INTElUiST RECKIVKI). INTKUKST P.MD. 
 
 Bai.am'i-; 
 
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 58700 
 
 58(140 
 
 fi:W!)0 
 
 (illC.ltO 
 
 G74'.I0 
 
 ()72M) 
 
 (17:) to 
 
 (i0540 
 
 (KislO 
 
 57;i4r 
 
 57 (UO 
 5:)140 
 55(140 
 (8840 
 50121 
 
 00 
 
 00 
 
 00 
 
 00 
 
 00 
 
 (lO 
 
 (10 
 
 00 
 
 00 
 
 00 
 
 00 
 
 00 
 
 48724 i:>5 
 
 Datk 
 
 I8y5 
 
 «;2 
 
 Dk. 
 
 Cr. 
 
 Dr. 
 
 or 
 Cr. 
 
 Bai.axck 
 
 Datk 
 IS95 
 
 
 1)11. 
 
 (K. 
 
 Dr.' 
 
 or i{AI.AN<'K 
 
 Cii. 
 
 Jan 
 
 10 
 
 8 
 
 » 
 
 
 $0 21 
 
 Cr. 
 
 !«!() 
 
 21 
 
 .liiii 
 
 19 
 
 
 .«8| 
 
 35 
 
 
 
 Dr. $s| 
 
 ;»5 
 
 1* 
 
 14 
 
 11 
 
 
 
 4 10 
 
 t< 
 
 4 
 
 37 
 
 *. 
 
 19 
 
 11) 
 
 
 
 84 
 
 ;t5 
 
 Cr. 
 
 
 
 t( 
 
 k; 
 
 i:i 
 
 
 
 18 
 
 1 
 
 4i 
 
 4 
 
 .55 
 
 
 
 
 
 
 
 ) 
 
 
 
 th 
 
 18 
 
 . 1^ 
 
 
 
 2 74 
 
 <« 
 
 
 2!) 
 
 
 
 
 
 
 
 
 
 
 
 ti 
 
 19 
 
 >7 
 
 7 
 
 29 
 
 _[_ 
 
 i< 
 
 
 
 
 
 
 
 
 
 
 
 
 
 I'lXTrUKS. 
 
 DIVIDEND. 
 
 Datk 
 l,x'.l5 
 
 
 
 Cu. 
 
 Dr. 
 
 or 
 
 Cr. 
 
 IiAI.ANCK 
 
 $500 00 
 
 1 
 
 Datk 
 
 lf<!)5 
 
 a2 
 
 Uk. 
 
 Ck. 
 
 Dr. 
 
 or 
 Cr. 
 
 Hai.axck 
 
 .lull. 2 
 
 .*500 
 
 1 
 
 00 
 
 . 
 
 Dr. 
 
 Jan 
 
 19 
 
 
 
 *i2;i 
 
 29 
 
 Cr. 
 
 $123 
 
 29 
 
 LOSS .WD G.XIN. 
 
 Datk 
 
 1895 
 
 -■1 
 
 Dh. 
 
 
 Cb. 
 
 
 Dr. 
 
 or 
 
 Cr. 
 
 Bai.a.vuk 
 
 
 
 
 
 
 
 
 
 
 Jan. 
 
 19 
 
 17 
 
 
 
 $451 
 
 71 
 
 Cr. 
 
 $451 
 
 71 
 
 
 
 
 
 
 
 
 
 
 a 
 
 19 
 
 17 
 
 240 
 
 34 
 
 
 
 
 211 
 
 37 
 
 i 
 
 
 
 
 
 
 
 i 
 
 
 
 mi 
 
 '■'i'llfl I 
 
 liiiil 
 

 il 
 
 :|1 
 
 ,1 It 
 
 
 t 
 
 |!i' 
 
 
 '<\: 
 
 318 
 DEPOSIT LEDGER. 
 
 KlIGENK BKAUCHESNE 
 
 
 
 
 
 
 
 LOUIS DE 
 
 BLOIS, 
 
 
 P/ 
 
 Arth(ihu»k 
 
 avilk. 
 
 Victoriavillf. 1 
 
 
 Date. 
 iHB.'i. 
 
 No. 
 
 Dr. 
 
 Cr. 
 
 Dr. 
 
 or 
 Cr. 
 
 Cr. 
 
 Balance. 
 
 Date. 
 
 1895. 
 
 1 
 
 No. Dr. 
 
 Cr. 
 
 Dr. 
 
 or 
 
 Cr. 
 
 Cr. 
 
 Balance. 1 
 
 r 
 
 1 
 
 Jan. 
 
 2 
 
 
 
 1000 
 
 
 1000 
 
 
 Jan. 
 
 2 
 
 
 
 
 600 
 
 
 600 
 
 
 Jul 
 
 
 
 1 
 
 200 
 
 
 
 
 800 
 
 ' 
 
 
 1 
 
 100 
 
 
 
 
 
 400 
 
 
 
 
 5 
 
 2 
 
 200 
 
 
 
 
 GOO 
 
 1 
 1 
 
 3 
 
 2 
 
 100 
 
 
 
 
 
 300 
 
 
 
 
 7 
 
 ■A 
 
 200 
 
 
 
 
 
 •100 
 
 
 
 11 
 
 
 
 
 400 
 
 
 
 700 
 
 
 
 
 11 
 
 
 
 
 1000 
 
 
 
 1400 
 
 
 
 12 
 
 3 
 
 600 
 
 
 
 
 
 100 
 
 
 
 
 12 
 
 4 
 
 900 
 
 
 
 
 
 500 
 
 
 
 18 
 
 
 
 
 50 
 
 
 
 150 
 
 
 
 
 15 
 
 
 502 
 
 60 
 
 
 
 Dr. 
 
 2 
 
 50 
 
 
 
 
 
 
 
 
 
 
 
 
 
 19 
 
 
 
 
 226 
 
 
 Cr. 
 
 222 
 
 50 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 A. MARCH AND, 
 
 VictoridviUe. 
 
 H. H. GUAY, 
 
 Victoriaville. 
 
 Dale. 
 
 1895. 
 
 No. 
 
 Dr. 
 
 Cr. 
 
 Dr. 
 
 or 
 
 Cr. 
 
 Balance- 
 
 i 
 
 Date. 
 1895. 
 
 No. 
 
 Dr. 
 
 Cr. 
 
 Dr. 
 
 or 
 Cr. 
 
 Balance. 
 
 Jan. 
 
 2 
 
 1 
 
 100 
 
 
 4G0 
 
 25 
 
 Cr. 
 
 IfiO 
 3G0 
 
 25 
 
 2.5, 
 
 Jan. 
 
 2 
 3 
 
 Dm. 
 
 1 
 
 125 
 
 
 GGH 
 
 29 
 
 Cr. 
 
 G68 
 543 
 
 29 
 
 29 
 
 
 3 
 
 
 
 
 200 
 
 
 
 r>6o 
 
 25 
 
 
 1 
 
 
 
 266 
 
 
 
 809 
 
 29 
 
 
 7 
 
 2 
 
 100 
 
 
 
 
 
 4 GO 
 
 25 
 
 
 12 
 
 
 
 
 800 
 
 
 
 1609 
 
 29 
 
 
 9 
 
 3 
 
 100 
 
 
 
 
 
 3G0 
 
 25 
 
 
 
 2 
 
 1200 
 
 
 
 
 
 409 
 
 29 
 
 
 10 
 
 4 
 
 300 
 
 
 
 
 
 GO 
 
 26 
 
 
 18 
 
 
 
 
 200 
 
 
 
 609 
 
 29 
 
 
 19 
 
 
 
 
 500 
 
 
 
 5G0 
 
 25 
 
 
 
 3 
 
 560 
 
 
 
 
 
 49 
 
 29 
 
 
 
 6 
 
 60 
 
 
 
 
 
 510 
 
 25 
 
 
 
 
 
 
 
 
 
 
 
 Jan 
 
319 
 
 DEPOSIT LEDGER. 
 
 01 s, 
 
 toriavill''' 
 
 Balance. 
 
 600 
 
 400 
 300 
 700 
 100 
 150 
 
 AY, 
 
 oriavillc. 
 
 Balance. 
 
 (•68 
 543 
 809 
 1G09 
 409 
 609 
 49 
 
 29 
 
 29 
 
 29 
 
 29 
 
 29 
 
 29 
 
 29 
 
 PAUL TOUHIGNY, 
 
 Vii'torinvillc 
 
 THOMAS HAIMIi, 
 
 Diiic. 
 
 1895. 
 
 No. 
 
 Dr. 
 
 Cr. 
 
 Dr. 
 
 or 
 
 Cr. 
 
 Balance. 
 
 Date. 
 
 1895. 
 
 No. 
 
 g 
 
 1 
 
 Dr 
 
 • 
 
 Jan. 
 
 2 
 
 [)i». 
 
 
 
 4982 
 
 02 
 
 Cr. 
 
 4982 
 
 02 
 
 Jan. 9 
 
 
 
 
 
 4 
 
 (1 
 1 
 
 oOO 
 
 
 501 
 
 83 
 
 
 .')1H3 
 4983 
 
 86 
 85 
 
 14 
 
 Dis. 
 
 
 
 
 7 
 
 2 
 
 200U 
 
 
 
 
 
 2983 
 
 fc6 
 
 
 1 
 
 3600 
 
 
 
 8 
 
 ;i 
 
 1000 
 
 
 
 
 
 1983 
 
 85 
 
 16 
 
 
 • 
 
 
 
 9 
 
 4 
 
 2<'0 
 
 
 
 
 
 1783 
 
 85 
 
 ! 19 
 
 
 
 
 
 10 
 
 fi 
 
 1000 
 
 
 
 
 
 783 
 
 85 
 
 
 2 
 
 lOfifi 
 
 50 
 
 
 12 
 
 6 
 
 726 
 
 
 
 
 
 CiH 
 
 86 
 
 
 
 
 
 15 
 
 Dis. 
 
 
 
 1364 
 
 20 
 
 
 1413 
 
 05 
 
 
 
 
 
 
 19 
 
 
 
 
 :ioo 
 
 
 
 1713 
 
 05 
 
 
 
 
 
 
 7 
 
 925 
 
 
 
 
 
 788 O.") 
 
 
 
 1 
 
 1 
 
 
 
 8 
 
 100 
 
 
 
 
 
 688 06 
 
 I 
 
 
 
 Cr. 
 
 426 
 2067 
 1600 
 
 660 
 100 
 
 16 
 
 Dr. 
 
 or 
 
 Cr. 
 
 Cr 
 
 llalanoe. 
 
 425 
 :JI92 
 
 :t!i92 
 
 16 
 
 492 
 
 16 
 
 1152 
 
 16 
 
 12.52 
 
 16 
 
 l(-5 
 
 6(i 
 
 16 
 
 R0WUALDPARADI8, 
 
 St. Paul. 
 
 J. A. HKBERT, 
 
 Stun/old. 
 
 Date. 
 
 
 
 
 
 Dr. 
 
 
 1S95. 
 
 No. 
 Dis. 
 
 Dr. 
 
 Cr. 
 
 Cr. 
 Cr. 
 
 Balance. 
 
 38971 6!) 
 
 Jan. 
 
 3 
 
 
 
 .3897 
 
 69 
 
 
 
 1 
 
 2000 
 
 
 
 
 
 1897 
 
 69 
 
 
 12 
 
 Din. 
 2 
 
 2000 
 
 
 446 
 
 85 
 
 
 2.344 
 344 
 
 64 
 54 
 
 
 15 
 
 3 
 
 756 
 
 44 
 
 
 
 Dr. 
 
 411 
 
 90 
 
 Date. 
 lf^!)5. 
 
 1 
 1 
 No. 
 
 Di 
 
 
 Ci 
 
 
 Dr. 
 
 or 
 
 Cr. 
 
 Cr. 
 
 Balance. 
 
 Jan. 9 
 
 
 
 1000 
 
 
 1000 
 
 
 Dis. 
 
 1 
 
 
 755 
 
 45 
 
 
 17.55 
 
 45 
 
 1 
 1 
 
 1 2000 
 
 
 
 
 Dr. 
 
 24-1 
 
 55 
 
 '•■ 12 
 
 Dis. 
 
 
 
 973 
 
 20 
 
 Cr. 
 
 728 
 
 65 
 
 
 14 
 
 2 
 
 726 
 
 
 
 
 
 2 
 
 65 
 
 
 17 
 
 3 
 
 1.37 
 
 66 
 
 
 
 Dr. 
 
 1.35 
 
 01 
 
 
 18 
 
 
 
 
 300 
 
 1 
 1 
 
 Cr. 
 
 164 
 
 99 
 
 m 
 
 f;,!,.|l 
 
 ^M 
 
 i m' : 
 
;lL'i» 
 
 hKI'OSIT I.KIMJKU 
 
 ("i-i 
 
 1.5 
 
 
 I V. 
 
 s 
 
 %' 
 
 .1. HAHINKAr, 
 
 
 
 
 
 
 I' 
 
 Mil, IV 
 
 .V 
 
 h n 
 
 IIJHINY. 
 
 
 »SV. I'.rWtr, 
 
 
 
 I'('f7i))'itrrt7/i'. 
 
 
 Or. ',?, Unltitior. 
 
 r ' ^ ^' 
 
 III. 
 
 Or 
 
 \h' 
 
 .If 
 
 Or. 
 
 Iliiliuicc. 
 
 >1mt, 
 
 i\ 
 
 '20H Or. 
 
 •200 
 
 .Imii T \)'\f>. 
 
 
 12T0 
 
 08 
 
 Of. 
 
 1'2T0 
 
 (IH 
 
 
 10 HI-, 
 
 :mi !M 
 
 ,1402 !•! 
 
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 I»r. 
 
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 :12 
 
 
 t< 
 
 1000 
 
 4IO'i l»l 
 
 M 
 
 100 
 
 
 U 
 
 120 
 
 ;i2 
 
 
 1A 1 400(»i 
 
 
 40'.' '.t| 
 
 11 
 
 050 
 
 
 l!i'. 
 
 021^ 
 
 OH 
 
 
 i(? -2 mi 
 
 
 i{.\ !M 
 
 i ''^ 
 
 •2 Till 21 
 
 
 I)r 
 
 22N 
 
 m 
 
 IT ;< »'2(V 
 
 
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 i 18 
 
 ■ 
 
 DiM. 
 
 ;17« 
 
 .1:1 
 
 Or. 
 
 i I.nI 8t 
 
 .1.0 HiUK'HK.An, 
 
 
 
 KHANK 1 
 
 »|f|)i,i';v. 
 
 rViyit>n'»»t) 
 
 •«f. 
 
 
 IWthind, Ml'. 
 
 
 Ko Or. 
 
 Or. 
 
 Or, ;?; 
 
 1 
 
 ISVi"!. No Or. 
 
 Dr. 
 
 ''•• Or. 
 
 ItMlniUT, 
 
 >1«ll. 
 
 ^ 
 
 l&r. 
 
 Or. 
 
 1.^0 ; 
 
 .tail. ' •>'"• 
 
 
 •MKid 
 
 2;t V,r 
 
 vmi 2:1 
 
 
 
 1 (itili T.N 
 
 
 l>r. 
 
 .Mti T.N 
 
 1 ^<ooo 
 
 
 
 
 
 lOiiO: 2:) 
 
 
 
 n.s. 
 
 .•UT 
 
 41 " 
 
 l.v. M 
 
 .N ■; :ioo 
 
 
 
 
 
 liKiO 2;t 
 
 A 
 
 " 
 
 4:Ai 
 
 42 Oi 
 
 AiVXi O.*- 
 
 s ;i 200( 
 
 
 
 \h 
 
 :us; 77 
 
 2 4W0 
 
 
 -' 
 
 
 1 
 
 
 :i!.oo 
 
 
 Oi. 
 
 2t.iili 2:1 
 
 JO S 
 
 ftOO 
 
 
 lii 12000 
 
 
 
 
 
 (ioi n 
 
 l.N 
 
 i 
 
 >'00 
 
 1 
 
 892 
 
 08; 
 
 '^i 
 
 100 
 
 
 T(i| 2.1 
 
 ITDis. 
 
 
 1 
 
 i;ut?;< 
 
 102« 
 
 
 .N (KiA 
 
 1 
 
 i 1 
 
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 l(MH) 
 
 
 2fi 
 
 Tl 
 
 1 
 
 0: 
 
 
 
 s m la AV. 
 
 
 
 (i. SIM 
 
 ^II^AU, • 
 
 
 St.inh-U. 
 
 
 St. J'<nil. 
 
 
 IV. 
 
 Dr. 
 
 Or ''' 
 ^ ''• Or. 
 
 1 
 
 l.^i'.N. 
 
 No. Dr. Or. 
 
 l)r 
 
 III 
 Cr, 
 
 niiiniuT. 
 
 
 
 
 .MK> Cr. 
 
 50«lj 
 1T:;3 -jJ 
 
 Jan. 10 
 
 
 
 J««. }• 
 
 
 l.NO 
 
 
 Cr. 
 
 150 
 
 14 Di-*. 
 
 
 12;W:7S 
 
 •• 
 
 rrniM. 
 
 
 400j 
 
 
 :m 
 
 
 u 
 
 1 
 
 ITrtt 
 
 
 
 3;< 
 
 T.- 
 
 •• 
 
 10 
 
 
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 1 
 
 
 50 
 
 
 •Inn. 
 
 i 
 
 i 
 
 1" m: 
 
 41 
 
2iU 
 
 (W 
 
 221) 
 
 \Vi 
 
 VIW 
 
 W'H 
 
 r-'2o 
 
 tl8 
 
 •i'iH 
 
 5(1 
 
 11.^ 
 
 t Ht 
 
 I \u\\\ '2:1 
 
 inrtti 2;i 
 
 ;taHi "7 
 
 2i.(,i, 2:i 
 
 (.hi 2;« 
 
 7t.l '2:1 
 
 •••ii '2:i 
 
 iHu'rtinT. 
 150 
 
 ■,\2 [ 
 
 DMI'OSIT I.KI)(;KI{, 
 
 J. c. TiniiAui.r. 
 
 Arlhuhiinldi, 
 
 I' <> IWMinHKAIT, 
 
 \'liliiinii<illi , 
 
 llnii'. 
 1 M!(r.. 
 
 N(.. 
 
 l»r. 
 
 Jniii 
 
 f- 
 IT 
 
 Din. 
 1 
 
 H2ri 
 
 
 IH 
 
 
 77 
 
 Cr, 
 
 fpO 
 
 l»r. 
 
 Ill' 
 
 Cr. 
 
 Cr. 
 
 Iir 
 
 IIhImiii;)'. 
 
 liiii". 
 iHim. 
 
 N... 
 
 n 
 
 r. 
 
 Cr. 
 
 m» 
 
 01 
 
 .IlkM. 
 
 M 
 
 
 1 
 
 2fiO(i 
 
 !il 
 
 !»l 
 
 
 
 1 
 
 1002 50 
 
 
 ii;i 
 
 III 
 
 
 Mi 
 
 2 
 
 mr 
 
 
 i:i 
 
 ri2 
 
 
 17 
 
 ;l 
 
 \m, 
 
 
 M, 
 
 Mr 
 
 (ir 
 l>r 
 
 Un\nucv. 
 
 zf.oo 
 
 I0!i7 
 
 iir,2 
 127 
 
 r.o 
 r.o 
 r.o 
 
 A, lU'lAIIIM'/ITH. 
 
 I 'ii'fiiriiirillr 
 
 Diili 
 
 J. VKJNKAIJ, 
 Viilm iiii'llh 
 
 .lun i 7 
 
 It) 
 
 No. 
 
 Dr. 
 
 
 
 !)i«.. 
 
 
 I 
 
 2000 
 
 Oil". 
 
 ('•Oil 
 
 Cr. 
 
 2;i2() 
 
 :i7:i 
 
 02 
 
 29 
 
 l»r.| 
 
 or 
 
 |\'i. I lliilniicf. Ij iHor.. 
 
 Ci. 
 
 2;i20 
 M20 
 
 !):i 
 
 02 .tnii. 
 
 I 
 02, 
 
 ■•tii 
 
 No. 
 
 \h 
 
 
 (>, 
 
 
 
 
 t,{) 
 
 !))<.. 
 
 
 
 271 4(1 
 
 2r. 
 
 Dipi, 
 
 
 
 IHISI 59 
 
 1 
 
 ir.oo 
 
 
 
 Mr, I 
 
 Of ! „ , 
 t<r. 
 
 Cr. 
 
 /iO 
 
 
 ;!2i 
 
 if, 
 
 MC 
 
 u; 
 
 217H 
 
 r,7H 
 
 or, 
 
 I.MNIAIll{K,«fc(JO., 
 
 O. IMiOliKT, 
 
 btnnfohl,. 
 
 Diiti'. 
 
 IH!).'). 
 
 No. 
 
 Dr. 
 
 Vr. 
 
 Jan. 
 
 10 
 14 
 l(i 
 
 1 
 
 900 
 
 
 •m, 
 
 GOO 
 225i 
 
 
 
 
 
 Dr. 
 
 Dr. 
 
 Cr. 
 
 or 
 Cr. 
 
 Cr. 
 
 
 
 !)I7 10 
 
 
 
 100, 
 
 
 
 
 137 
 
 63 
 
 
 950 
 
 1 
 
 
 
 • 
 
 
 
 
 
 Xfildricf. 
 
 917 10 
 1017 10 
 
 1154 
 204 
 
 73 
 73 
 
 
* .• 
 
 1, « 
 
 m 
 
 322 
 DEPOSIT LEDGER. 
 
 ANTOINE LAMBERT, 
 
 St. Valere. 
 
 VALEEE CROTEAU, 
 
 St. Paul. 
 
 Date. 
 
 1895. 
 
 No. 
 
 Ja n 
 
 Dr. 
 
 2000 
 
 865 
 GOP 
 
 Cr. 
 
 1500 
 1000 
 
 1000 
 
 Dr.l 
 
 or 
 Cr. 
 
 Cr. 
 
 Balance. 
 
 1500 
 2500 
 
 600 
 1500 
 
 G35 
 36 
 
 I Date. 
 
 i 1895. 
 
 I 
 
 Jan. 
 
 12 
 15 
 18 
 
 No. 
 
 Dr. 
 
 250 
 
 1700 
 
 Cr. 
 
 Dr. 
 
 or 
 
 Cr, 
 
 400j 
 
 600! 
 850 
 200 
 
 Cr, 
 
 Balance. 
 
 400 
 150 
 750 
 1600 
 1800 
 100 
 
 A. DE MARTIGNY, 
 
 Montreal. 
 
 N. ROUSSEAU, 
 Arthabaskaville. 
 
 Date. 
 
 1895, 
 
 No 
 
 Dr. 
 
 **_ 
 
 Cr, 
 
 
 Dr. 
 
 or 
 Cr. 
 
 Cr. 
 
 Balance. 
 
 Date. 
 
 1895. 
 
 No. 
 
 Dr. 
 
 Cr. 
 
 Dr. 
 
 or 
 Cr. 
 
 Cr. 
 
 Balance. 
 
 Jan, 
 
 4 
 
 
 
 500 
 
 
 500 
 
 
 Jan. 
 
 4 
 
 
 
 600 
 
 
 600 
 
 
 
 
 1 
 
 10 
 
 
 
 
 
 490 
 
 
 
 
 1 
 
 500 
 
 
 
 
 
 100 
 
 
 
 12 
 
 
 
 
 400 
 
 
 
 8110 
 
 
 
 8 
 
 Dis. 
 
 
 
 747H 
 
 70 
 
 
 7578 
 
 70 
 
 
 14 
 
 2 
 
 600 
 
 
 
 
 
 390 
 
 
 
 
 2 
 
 6000 
 
 
 
 
 
 1578 
 
 70 
 
 
 18 
 
 Dis. 
 
 
 
 100 
 
 866 
 
 67 
 
 
 490 
 1356 
 
 67 
 
 
 10 
 15 
 
 3 
 
 1400 
 
 
 1000 
 
 
 
 178 
 1178 
 
 70 
 70 
 
 
 
 3 
 
 1200 
 
 
 
 
 
 156 
 
 67 
 
 
 16 
 
 4 
 
 1100 
 
 
 
 
 
 78 
 
 70 
 
 LOUIS THIBKAULT, 
 
 Stan fold. 
 
 LETOURNEAU & CO., 
 
 Victoriaville. 
 
 Date. 
 1895. 
 
 No. 
 
 Dr. 
 
 Cr. 
 
 Dr. 
 
 or 
 Cr. 
 
 Cr. 
 
 Balance. 
 
 Date. 
 1895. 
 
 No. 
 
 Dr. 
 
 Cr. 
 
 Dr. 
 
 or 
 Cr. 
 
 Cr. 
 
 Balance. 
 
 Jan. 
 
 7 
 
 
 
 160 
 
 
 160 
 
 
 Jan. 
 
 5 
 
 
 
 300 
 
 
 300 
 
 
 
 10 
 
 1 
 
 100 
 
 
 
 
 ft 
 
 60 
 
 
 
 
 1 
 
 225 
 
 
 
 
 i« 
 
 75 
 
 
 
 16 
 
 2 
 
 400 
 
 
 500 
 
 
 IC 
 
 560 
 160 
 
 
 
 9 
 
 Dis. 
 2 
 
 400 
 
 
 325 
 
 30 
 
 IC 
 
 400 
 
 30 
 30 
 
{alaiice. 
 
 400 
 1601 
 7501 
 1600' 
 1800 
 100 
 
 J, 
 ville. 
 
 Balance. 
 
 600 
 
 
 100 
 
 7578 70 
 
 1578 70 
 
 178 70 
 
 1178 
 
 70 
 
 78 
 
 70 
 
 Vville. 
 
 Balance. 
 
 300 
 
 
 7& 
 
 
 400 
 
 30 
 
 
 30 
 
 323 
 DEPOSIT LEDGER. 
 
 A. LAFONTAIiNE, 
 
 St. Paul 
 
 0. IIICARD, 
 
 St. VaUrc. 
 
 Dale. 
 
 
 
 Dr. 
 
 
 Date. 
 
 
 
 
 Dr. 
 
 
 1895. 
 
 No. 
 
 Dr. 
 
 €r. 
 
 or 
 Cr. 
 
 Balance. 
 
 1895. 
 
 No. 
 Dis. 
 
 Dr. 
 
 Cr. 
 
 or 
 Cr. 
 
 Cr 
 
 Balance. 
 
 Jan. 
 
 7 
 
 
 
 100 
 
 Cr. 
 
 100 
 
 
 Jan. 
 
 4 
 
 
 
 225 
 
 21 
 
 225 
 
 21 
 
 
 8 
 
 Di.s. 
 
 
 
 ()47 
 
 25 " 
 
 747 
 
 25 
 
 
 11 
 
 1 
 
 200 
 
 
 
 
 
 25 
 
 21 
 
 
 11 
 
 
 700 
 
 
 
 
 47 
 
 25 
 
 i 
 1 
 ! 
 
 16 
 
 
 
 
 100 
 
 
 
 125 
 
 21 
 
 S. HAMEL, 
 
 Arthabaskaville, 
 
 SENEGAL & SCOTT, 
 
 Somertivt. 
 
 i 
 i 
 
 Date, j 
 1895. No. 
 
 Dr. 
 
 Cr. 
 
 Dr. 
 or 
 Cr. 
 
 Cr. 
 
 Balance. 
 
 Date. 
 
 1895. 
 
 No. 
 
 Dr. 
 
 Cr. 
 
 Dr. 
 
 or 
 
 Cr. 
 
 Cr. 
 
 Balance. 
 
 Jan. 
 
 .«! 
 
 
 
 800 
 
 
 800 
 
 
 Jan. 
 
 10 
 
 
 
 1500 
 
 
 1500 
 
 
 
 11 
 
 1 
 
 650 
 
 
 
 
 
 150 
 
 
 
 11 
 
 18 
 
 Dis. 
 
 800 
 
 
 769 
 
 t)6 
 
 
 2209 
 1469 
 
 66 
 66 
 
324 
 
 No. 1. 
 
 SAVINGS DEPOSIT LEDGER. 
 
 MAXIME PERRAULT, Tingavick, P.Q. 
 
 Date. 
 1895 
 
 No. 
 
 ■ 
 Dr. 
 
 Cr. 
 
 Dr. or 
 Cr. 
 
 Cr. 
 
 Balance. 
 
 Time. 
 
 Interest. 
 
 Jan. 
 
 2 
 
 
 
 100 
 
 
 100 
 
 
 2 das. 
 
 02 
 
 
 4 
 
 
 
 
 400 
 
 
 
 500 
 
 
 5 « 
 
 27 
 
 
 9 
 
 
 400 
 
 00 
 
 
 
 
 100 
 
 
 6 " 
 
 06 
 
 
 15 
 
 19 
 
 Int. 
 
 
 
 100 
 
 46 
 
 
 200 
 200 
 
 4G 
 
 5 " 
 
 ■ 
 
 11 
 
 
 ,46 
 
 ! ^I 
 
 » 
 
 4. 
 
 % 
 
 1 4 
 
 5 
 
 •' 
 
 No. 2. 
 
 
 
 JOSEPH 
 
 CROTEAU, St. Eulalie. 
 
 
 
 Date. 
 1895 
 
 No. 
 
 Dr. 
 
 Cr. 
 
 Dr. or 
 Cr. 
 
 Bai anck. 
 
 Time. 
 
 Interest. 
 
 Jan. 
 
 2 
 
 
 
 IfcOO 
 
 00 
 
 Cr. 
 
 1000 
 
 OH 
 
 1 da. 
 
 11 
 
 
 3 
 
 
 
 
 500 
 
 00 
 
 
 1500 
 
 JO 
 
 
 t 
 
 
 
 
 200 
 
 00 
 
 
 
 
 1300 
 
 (lO 
 
 " 
 
 1 28 
 
 
 12 
 19 
 
 Inr. 
 
 100 
 
 00 
 
 
 
 
 1200 
 1202 
 
 00 
 44 
 
 8 " 
 
 1 05 
 
 
 2 44 
 
 2 44 
 
 No. 3. 
 
 J- B. POIRIER, Arthabaskaville. 
 
 Date. 
 1895 
 
 No. 
 
 Dr. 
 
 Jan. 
 
 2 
 
 
 
 
 4 
 
 
 
 
 
 10 
 
 1 
 
 100 
 
 00 
 
 
 15 
 
 2 
 
 3000 
 
 00 
 
 
 19 
 
 Int. 
 
 
 
 5000 00 
 
 1000 
 
 
 Da. or 
 Ca. 
 
 Balance. 
 
 Time. 
 
 Interest. 
 
 00 
 
 Cr. 
 
 5000 
 
 00 
 
 2 das. 
 
 1 
 
 09 
 
 00 
 
 
 0000 
 
 OU 
 
 6 " 
 
 3 
 
 94 
 
 
 
 5900 
 
 00 
 
 5 " 
 
 3 
 
 23 
 
 
 
 2900 
 2909 
 
 00 
 
 84 
 
 5 " 
 
 1 
 
 68 
 
 84 
 
 
 
 84 
 
No. 4. 
 
 325 
 MAXIME MOREAULT. Stanfqld. 
 
 m 
 
 ■I n;m 
 
 rEREsT. 
 
 02 
 
 27 
 
 06 
 11 
 
 46 
 
 STEREST. 
 
 II 
 
 1 
 
 28 
 
 1 
 
 05 
 
 2 
 
 44 
 
 
 Interest. 
 
 1 
 
 09 
 
 3 
 
 94 
 
 3 1 
 
 23 
 
 1 
 
 68 
 
 9 
 
 84 
 
 Date. 
 
 1895 
 
 No. 
 
 
 
 Dr. 
 
 Cb. 
 
 Dr. or 
 _Cb._ 
 
 Cr. 
 
 Balance. 
 
 Time. 
 
 Interest. 
 
 Jan. 
 
 2 
 
 
 
 2000 
 
 00 
 
 2000 
 
 00 
 
 
 
 
 
 
 1 
 
 200 
 
 00 
 
 
 
 
 1800 
 
 00 
 
 10 das. 
 
 1 
 
 97 
 
 
 12 
 
 19 
 
 2 
 Int 
 
 100 
 
 00 
 
 3 
 
 46 
 
 
 1700 
 1703 
 
 00 
 46 
 
 8 " 
 
 1 49 
 
 
 3 46 
 
 ' 
 
 
 
 
 . 
 
 
 
 
 
 No. 5. 
 
 JOSKPII DESROCtlERS, Warwick. 
 
 Date. 
 
 1895 
 
 No. 
 
 l)H 
 
 
 Cr. ""y' 
 Cr. 
 
 Balance, 
 
 Time. 
 
 Interest, 
 
 Jan. 
 
 4 
 
 
 
 200 
 
 00 
 
 Cr. 
 
 200 
 
 00 
 
 7 das. 
 
 
 15 
 
 
 11 
 
 
 50 
 
 00 
 
 
 
 
 150 
 
 00 
 
 4 « 
 
 
 08 
 
 
 15 
 19 
 
 Int. 
 
 
 
 200 
 
 00 
 
 
 350 
 
 350 
 
 00 
 40 
 
 5 " 
 
 
 19 
 
 
 
 40 
 
 
 
 No. 6. 
 
 A. MERCIER, Lake Megantic. 
 
 Date. 
 
 l.>95 
 
 No. 
 
 Dr. 
 
 Cb. 
 
 Dr. or 
 Cr. 
 
 Balance. 
 
 Time. 
 
 Interest. 
 
 Jan. 
 
 9 
 
 
 
 15000 
 
 00 
 
 Cr, 
 
 15000 
 
 00 
 
 6 das. 
 
 8 22 
 
 
 U 
 
 
 20a 
 
 00 
 
 
 
 
 14800 
 
 00 
 
 1 " 
 
 1 61 
 
 
 15 
 
 . 
 
 4000 
 
 00 
 
 
 
 
 10800 
 
 00 
 
 3 " 
 
 3 55 
 
 
 18 
 19 
 
 Int. 
 
 5800 
 
 00 
 
 14 
 
 47 
 
 
 5000 
 5014 
 
 00 
 
 4T 
 
 2 " 
 
 1 09 
 
 
 14 47 
 
 m 
 
 
326 
 
 No. 7 
 
 NAPOLEON MERCIER, Victoriaville. 
 
 Date', 
 
 1895 
 
 No. 
 
 Dr. 
 
 Cr. 
 
 Dh. or 
 Cr. 
 
 Balance. 
 
 TiMF. 
 
 Interest. 
 
 Jan. 
 
 9 
 
 
 
 1000 
 
 00 
 
 Cr. 
 
 1000 
 
 00 
 
 7 das. 
 
 
 76 
 
 
 It) 
 
 
 
 
 200 
 
 00 
 
 
 1200 
 
 00 
 
 3 ' 
 
 
 30 
 
 
 19 
 
 Int. 
 
 800 
 
 00 
 
 1 
 
 19 
 
 
 400 
 401 
 
 00 
 19 
 
 1 " 
 
 
 04 
 
 
 1 1 19 
 
 i I 
 
 11 
 
 ' f 
 
 H , I 
 
 4 
 
 - ] 
 
 
 No. 8. EUGENE BEAUCHESNE, Artiiabaskaville. 
 
 Date. 
 1^95 
 
 N.-, 
 
 Df 
 
 t. 
 
 Cp 
 
 
 Dr. or 
 Cr. 
 
 Cr. 
 
 Balance. 
 
 Time. 
 
 Interest. 
 
 Jan. 
 
 «:! 
 
 
 
 2000 
 
 00 
 
 2000 
 
 00 
 
 i 
 
 
 
 
 500 
 
 00 
 
 
 
 
 1500 
 
 00 
 
 4 das. 
 
 65 
 
 
 7 
 
 
 500 
 
 00 
 
 
 
 
 1000 
 
 00 
 
 2 " 
 
 21 
 
 
 9 
 
 
 100 
 
 00 
 
 
 
 
 900 
 
 00 
 
 5 « 
 
 49 
 
 
 14 
 
 
 50 
 
 00 
 
 
 
 
 850 
 
 00 
 
 5 " 
 
 
 46 
 
 
 19 
 
 Int. 
 
 600 
 
 00 
 
 1 
 
 83 
 
 
 250 
 251 
 
 00 
 
 83 
 
 1 " 
 
 
 02 
 
 
 1 
 
 83 
 
 No. 9. 
 
 LOUIS DeBLOIS, Victoriaville. 
 
 Date. 
 1895 
 
 N"o. 
 Int. 
 
 Dr. 
 
 Cr. 
 
 Dr. or 
 Cr. 
 
 Balance. 
 
 Time. 
 
 Intkrest. 
 
 Jan. 
 
 5 
 
 7 
 19 
 
 100 
 
 00 
 
 500 
 
 00 
 68 
 
 Cr. 
 
 500 
 400 
 400 
 
 00 
 00 
 
 68 
 
 2 das. 
 13 «' 
 
 
 11 
 
 57 
 
 
 
 
 68 
 
 
 
 
 
 
 
 
 
 
327 
 
 76 
 
 39 
 04 
 
 No. 10. 
 
 J. D. FAUCHER, Victoriaville. 
 
 Date. 
 1895 
 
 No. 
 Int. 
 
 Dr. 
 
 Cr. 
 
 Dr. or 
 Cr. 
 
 Cr. 
 
 Balance. 
 
 Time. 
 
 . . ._ 
 
 Interest. 
 
 Jan. 
 
 10 
 16 
 19 
 
 
 
 100 
 100 
 
 00 
 00 
 14 
 
 100 
 200 
 200 
 
 00 
 
 .00 
 
 14 
 
 6 das. 
 
 4 " 
 
 
 08 
 08 
 
 
 
 14 
 
 
 
 
 ■ 
 
 No. 11. 
 
 THOS. T. LA.WLOR, Levis. 
 
 66 
 21 
 40 
 46 
 02 
 83 
 
 1895 
 
 Dr. 
 
 Cr. 
 
 Dr. or 
 Cr. 
 
 Balance. 
 
 Time. 
 
 Interest. 
 
 Jan. 
 
 i 
 
 5 ! 
 
 
 
 100 i 00 
 
 1 
 
 Cr. 
 
 100 
 
 00 
 
 
 
 
 
 1 
 
 1 
 
 50 
 
 00 
 
 i 
 
 
 50 
 
 00 
 
 6 das. 
 
 
 02 
 
 
 11 I 
 19 Int. 
 
 10 
 
 00 
 
 05 
 
 
 40 
 40 
 
 00 
 05 
 
 9 " 
 
 03 
 
 
 06 
 
 No. 12. 
 
 W. LA.UEIIER, A^RTHABASKAVILLE. 
 
 nCREST. 
 
 Date. 
 
 1895 
 
 No. 
 Int 
 
 Dr. 
 
 Cr. 
 
 D(i. or 
 Cr 
 
 Balance. 
 
 Tlme. 
 
 Interest. 
 
 Jan. 
 
 10 
 19 
 
 
 
 8000 
 
 8 
 
 00 
 76 
 
 Cr. 
 
 sooo 
 
 8008 
 
 00 
 76 
 
 10 das 
 
 8 
 
 76 
 
 
 
 
 11 
 
 57 
 68 
 
328 
 
 '^-'' 
 
 No. 13. 
 
 Date. 
 1895 
 
 Jan. 
 
 7 
 
 8 
 
 10 
 
 16 
 
 19 
 
 No. 
 
 Int. 
 
 A. MARCHAND, Victoriaville. 
 
 Dr. 
 
 2000 
 1000 
 2000 
 
 Cr. 
 
 10000 
 
 00 
 00 
 00 
 
 00 
 
 Dr. or 
 Cr. 
 
 Balance. 
 
 Cr. 
 
 63 
 
 10000 
 8000 
 7000 
 5000 
 5009 
 
 00 
 00 
 00 
 00 
 «^3 
 
 
 
 
 TtME. 
 
 In 
 
 TEREsT. 
 
 Ida. 
 
 
 1 
 
 09 
 
 2 " 
 
 
 1 
 
 76 
 
 6 " 
 
 
 4 
 
 60 
 
 4 " 
 
 
 2 
 
 19 
 
 
 
 
 
 63 
 
 
 
 
 
 No. 14. 
 
 Date. 
 
 1895 
 
 Jan. 
 
 11 
 17 
 19 
 
 No. 
 
 Inf, 
 
 E. GRENIER, Authabaskaville. 
 
 Dr. 
 
 Cr. 
 
 2000 
 
 200 
 
 2 
 
 00 
 00 
 03 
 
 Dr. or 
 
 Cr. 
 
 Balance. 
 
 2000 
 2200 
 2202 
 
 00 
 00 
 03 
 
 Time. 
 
 Interest. 
 
 6 das. 
 3 " 
 
 1 
 
 31 
 72 
 
 2 
 
 03 
 
 No. 15. F. A. ST. GERMAIN, Arthabaskaville. 
 
 ;ilii>.,.:i 
 
 
 Date. 
 
 1895 
 
 No.. 
 
 Dr. 
 
 Cr. 
 
 Dr. or 
 Cr. 
 
 Balance. 
 
 Time. 
 
 Interest. 
 
 Jan. 
 
 5 
 
 
 
 2000 
 
 00 
 
 Cr. 
 
 2000 
 
 00 
 
 3 das. 
 
 
 86 
 
 
 8 
 
 
 
 
 500 
 
 00 
 
 
 'J500 
 
 00 
 
 8 " 
 
 2 
 
 19 
 
 
 16 
 19 
 
 Int. 
 
 1500 
 
 00 
 
 3 
 
 27 
 
 
 1000 
 1003 
 
 00 
 
 27 
 
 4 " 
 
 
 43 
 
 
 3 
 
 27 
 
 
 
 
 
 
 -.1 t-' 
 
 M 
 

 65 
 
 2 
 
 10 
 
 
 43 
 
 3 
 
 27 
 
 No. 16. 
 
 329 
 
 JOHN TOOHEY, Victoriaville. 
 
 Date. 
 
 1895. i^**- 
 
 Dr. 
 
 Cr. 
 
 Dr. or 
 C«. 
 
 Balance. Ti.mk. Interkst. 
 
 Jan. 
 
 1 
 
 17 
 
 19 lint. 
 
 1 
 
 
 
 1500 
 
 100 
 
 1 
 
 99 
 
 Cr. 
 
 1500 
 1600 
 1601 
 
 99 
 
 9 das. 1 
 3 " 
 
 47 
 62 
 
 
 1 1 
 
 90 
 
 
 -■ 
 
 - 
 
 No. 17. CHURCH OF VICTORIAVILLE, J. U. Tessier, Pastor. 
 
 Date. 
 1895. 
 
 No. 
 Int. 
 
 m-: ■■■: — 
 
 Dr. 
 
 Cr. 
 
 Dr. or 
 Cr. 
 
 Balance. 
 
 Time. 
 
 ■ 
 Interest. 
 
 Jan. 
 
 4 
 17 
 
 1000 
 500 
 
 
 3000 
 3 
 
 33 
 
 Cr. 
 
 3000 
 2000 
 1500 
 1503 
 
 33 
 
 13 das. 
 3 " 
 
 2 
 
 84 
 49 
 
 19 
 
 3 
 
 33 
 
 No. 18. 
 
 J. U. TESSIER. ViCTORI.AVILLE. 
 
 Date. 
 1895. 
 
 No. 
 
 Dr. 
 
 Cr. 
 
 Dr. or 
 Cr. 
 
 Balance. 
 
 Time. Interest. 
 
 Jan. 
 
 3 
 17 
 19 
 
 Int. 
 
 2000 
 
 
 4000 
 6 
 
 78 
 
 Cr. 
 
 4000 
 2000 
 2006 
 
 78 
 
 14 das. 6 
 3 « 
 
 13 
 65 
 
 
 6 
 
 78 
 
 
 
 
 
 
 
 
 ■ 
 
 
 ml 
 
 i!l! 
 
No. 19. CHURCH OF ST. PAUL, J. B. Bellemake, Pastor. 
 
 B 
 
 1 ■' 
 
 t ■ '■■ ■■■' J 
 
 i. ■■'!■■ ■' 
 
 
 >i 
 
 , , :, : 
 
 
 ^'■■■: 
 
 I'' : 
 
 % ■■ ■■■ 
 
 1 r 
 
 \ >. 
 
 t 
 J 
 
 ;! i 
 
 :i ■ 
 
 it ', 
 
 hi 
 i 
 
 
 :i %■: : 
 
 ii-t-^il 
 
 |i-f':':i 
 
 1 1 \\ ' :^ 
 
 1 'i' ' •i 
 
 I'll 
 
 sjiil^ -i 
 
 ih-' li 
 
 1 - , ...wJ 
 
 1 llEi 
 
 Date. 
 
 1895. 
 
 No. 
 
 Dr. 
 
 Dr. or 
 Oa. _ 
 : Ca. 
 
 Bai-anoe. 
 
 Time, i Interest. 
 
 Jan. 
 
 11 
 19 
 
 Int. 
 
 
 '■ 900 
 
 88 1 
 
 1 
 
 1 
 900 ' 
 
 900 1 88 
 
 1 
 
 9 das. 88 
 
 1 
 
 No. 20. 
 
 J. E. HUDON, St. Norbert. 
 
 Date. 
 
 1895. 
 
 No. 
 Int. 
 
 Dr 
 
 • 
 
 1 Dr. or 
 Cr. 
 
 Ca. 
 
 Balance. 
 
 Time. 
 
 Interest. 
 
 Jan. 
 
 12 
 18 
 19 
 
 
 
 250 
 200 
 
 25 
 
 Cr. 
 
 250 
 450 
 450 
 
 25 
 
 6 das. 
 2 " 
 
 
 16 
 03 
 
 
 
 25 
 
 
 
 
 
 
 
 No. 21. 
 
 HOTEL-DIE ir, Arthabaskaville. 
 
 Date. 
 1895 
 
 No. 
 Int. 
 
 Dr. 
 
 Cr. 
 
 Dr. or 
 Cr. 
 
 Balance. 
 
 Time. 
 
 Interest. 
 
 Jan. 
 
 7 
 
 7 
 
 19 
 
 2000 
 
 
 5000 
 
 200 
 4 
 
 29 
 
 Cr. 
 
 5000 
 HOOO 
 3200 
 3204 
 
 29 
 
 12 das. 
 1 " 
 
 
 84 
 35 
 
 
 4 
 
 29 
 
 
 
 
 
 
 
 
 
881 
 
 88 
 
 No. 22. THE COMMERCIAL COLLEGE, Artiiahaskaville 
 
 J^ATK. 
 
 1895 
 
 No. 
 
 • 
 Int. 
 
 Dr. 
 
 Cn. 
 
 Dr. or 
 Cr. 
 
 Balance. 
 
 Time. 
 
 17 daa. 
 1 " 
 
 Interest. 
 
 Jim. 
 
 12 
 19 
 
 
 
 5000 
 
 1000 
 
 4 
 
 48 
 
 Cr. ' 
 
 5000 
 COOO 
 C004 
 
 00 
 00 
 
 48 
 
 3 
 
 83 
 65 
 
 
 4 
 
 48 
 
 
 — ^ 
 
 No. 23. 
 
 16 
 26 
 
 J. B. BELLEMARE, St. Paul. 
 
 Date. 
 1895 
 
 No. 
 
 Dr. 
 
 Cr. 
 
 Dit. or 
 Cr. 
 
 Balance. Time. Interest. 
 
 1 
 
 Jan. 
 
 7 
 
 
 
 
 300 
 
 00 
 
 Cr. 
 
 300 
 
 00 ! 
 
 
 
 7 
 
 
 250 
 
 00 
 
 
 
 
 50 
 
 00 11 das.: 
 
 06 
 
 
 18 
 11) 
 
 Int. 
 
 
 
 300 
 
 00 
 
 
 350 
 350 
 
 00 
 13 
 
 2 " 
 
 07 
 
 
 
 13 
 
 
 
 
 
 ■— ■ 
 
 94 
 35 
 
 No. 24. 
 
 LUDGER PERRAULT. 
 
 Date. 
 
 1895 
 
 No. 
 Int. 
 
 Dr. 
 
 Cr. 
 
 Dr. or 
 
 Cr. 
 
 Balance. 
 
 Time. 
 
 Interest. 
 
 Jan. 
 
 8 
 19 
 
 
 
 1000 
 I 
 
 00 
 31 
 
 Cr. 
 
 lOao 00 
 
 1001 i 31 
 
 i 
 
 12 das. 
 
 1 
 
 31 
 
 
 
 I'M 
 
382 
 No. 25. THE ST. J. B. SOCIETY. Vfctoriaville. 
 
 Date. 
 1895 
 
 No. 
 Int. 
 
 Dn 
 
 "• 
 
 Or 
 
 • 
 
 Dr. or 
 Cr. 
 
 ■ 
 Cr. 
 
 Balance. 
 
 Time. 
 
 Inteuest. 
 
 Jan. 
 
 14 
 19 
 
 
 
 sbo 
 
 00 
 52 
 
 800 
 800 
 
 00 
 52 
 
 6 cias. 
 
 
 62 
 
 
 
 
 
 
 
 ■ -" • — 
 
 No. 26. 
 
 L. A. BUISSON, St. Norhert. 
 
 Date. 
 
 1895 
 
 Jan. 
 
 14 
 
 18 
 19 
 
 No. 
 
 Int. 
 
 Dr. 
 
 1000 
 
 00 
 
 Cr. 
 
 3000 
 
 00 
 
 74 
 
 Dr. or 
 Cr. 
 
 Cr. 
 
 1 Bai-ance. 
 
 Time. 
 
 Tnverest. 
 
 3000 
 2000 
 2001 
 
 00 
 00 
 71 
 
 4 dap. 
 
 2 " 
 
 1 
 
 31 
 
 ^3 
 
 1 
 
 74 
 
62 
 
 fJOOK OF LOANS. 
 
 II. II. (J MAY. 
 
 N(.. 
 
 Oilier I'lll'ticH 
 
 Dm- 
 
 
 Direct Ta 
 
 mil 
 
 
 
 ■ 1 
 
 ndirecf f-oai 
 
 • 
 
 =x 
 
 
 IH'JS. 
 
 Dr. 
 
 t'r. 
 
 Bniiiiicc. 
 
 Dr. 
 
 
 Cr. 
 
 UaluiMie. 
 
 1 
 
 A. I.aloiitiiiiic 
 
 Apr. ; 5 
 
 (i8'2 
 
 19 
 
 
 
 (ih2 
 
 19 
 
 
 
 
 
 
 lU 
 
 D. Laviilcttt' 
 
 Pel). 
 
 7 
 
 105 
 
 00 
 
 
 
 7H7 
 
 19 
 
 
 
 
 
 1 
 
 '2!» 
 
 A. Lilbniniiic 
 
 Jail. 
 
 12 
 
 
 
 
 
 
 
 (il7 
 
 H2 
 
 
 
 C47 82 
 
 43 
 
 [. Huliinciiii 
 
 II 
 
 18 
 
 
 
 
 
 
 
 ;i20t- 
 
 ;■);( 
 
 
 
 386() :)5 
 
 7G 
 
 A. Lufuiitniiie 
 Hy A. I.ufiiiitiiiiie 
 " I- Hal)ineivu 
 
 a 
 
 19 
 
 'LOf) 
 
 :{i; 
 
 
 
 1242 
 
 55 
 
 
 
 G47 
 
 .•t208 
 
 82 
 63 
 
 .•(208 
 
 ,)3 
 
 
 " A. Lafiiiiiuiiie 
 
 
 
 
 
 455 .16 
 
 787 IS 
 
 
 
 
 
 '( 
 
 
 74 
 
 J. C. TIIIBHAULT, 
 
 No. 
 
 Other Piirties 
 
 Due 
 
 
 Dirict Loan. 
 
 Indirect Loan. 
 
 ie. 
 
 
 l-iablf. 
 
 1895. 
 
 Dr. 
 
 Gr. 
 
 Halaiic 
 
 e. 
 43 
 
 Di-. 
 
 Cr. 
 
 Balan( 
 
 2 
 
 S. PIniMcl 
 
 Jan. 
 
 18 
 
 77 
 
 43 
 
 
 
 77 
 
 
 
 
 
 
 
 17 
 
 !j. TliibeauU 
 
 i( 
 
 ;) 
 
 839 
 
 G5 
 
 
 
 917 
 
 08 
 
 
 
 
 
 
 
 3!) 
 
 A. S. Hatiit'liii 
 
 ( < 
 
 14 
 
 
 
 
 
 
 
 1225 
 
 00 
 
 
 
 1225 
 
 00 
 
 45 
 
 V. Crotcaii 
 
 Bv L. Thibeault 
 
 Feb. 
 
 18 
 
 
 
 8:!9 
 
 05 
 
 
 
 758 
 
 (5 
 
 
 
 1983 
 
 75 
 
 
 " A. S. Ilaiiieliii 
 
 
 
 
 
 1 
 1 
 
 
 
 
 
 1225 
 
 00 
 
 7.58 
 
 75 
 
 
 " S. Ilamel 
 
 
 
 
 
 77 
 
 43 
 
 »*» 
 
 ** 
 
 
 
 
 
 
 

 nOOK OF LOANS. 
 
 I>. O. lUXIIlMKAlI. 
 
 N.) 
 
 Dtlicr PiiiiicM 
 Liithlr. 
 
 A, S, ITmnclin 
 
 iSSIf) 
 
 
 
 I) 
 
 IITUl. liOIIII. 
 
 je. 
 
 III 
 
 ■'iT-'iTg:;: 
 
 hi'i'i't 1 
 
 iOHII. 
 
 ;('. 
 
 
 Dr. 
 
 v.). 
 
 Kiiluiu 
 
 1)1 
 
 
 Cr. 
 
 lllllltlK 
 
 a 
 
 Jhii. 
 
 ,s 
 
 :i8;t 
 
 o; 
 
 
 
 ;!H;i 
 
 02 
 
 
 
 
 
 
 
 12 
 
 Q. Sinuiinuii 
 
 II 
 
 !) 
 
 ■102 
 
 ;i:t 
 
 
 
 H'U) 
 
 95 
 
 
 
 
 
 
 
 \:\ 
 
 U. Sii'vi'iwuii 
 
 I'Vl.. 
 
 <; 
 
 l.'tO 
 
 7S 
 
 
 
 mi 
 
 7;t 
 
 
 
 
 
 
 
 :ti 
 
 P. 'I'onri^jiiy 
 
 •• 
 
 11 
 
 
 
 
 
 
 
 ;t:tH 
 
 2!) 
 
 
 
 X]H 
 
 21) 
 
 H) 
 
 IKpmi. liUmlicr ("n 
 
 •liki). 
 
 u; 
 
 
 
 
 
 
 
 ■100 
 
 00 
 
 
 
 7:tH 
 
 2!) 
 
 41 
 
 !(. SiCVCIl'-OM 
 
 F.'li. 
 
 12 
 
 
 
 
 
 
 
 2.i:io 
 
 00 
 
 
 
 HI 08 
 
 2!> 
 
 08 
 
 r. Hani 
 
 Hy A. S. Itiihuvlin 
 
 " (>, SillUMU'llU 
 
 " Dom. liinn. Co. 
 
 (lull. 
 
 2;» 
 
 rif) 
 
 (17 
 
 102 
 
 02 
 
 io:i8 
 
 051 
 
 i;t2 
 
 K) 
 
 78 
 •5 
 
 
 
 100 
 
 00 
 
 270H 
 
 29 
 
 I'AUL TOUlllUNY. 
 
 
 
 No. 
 
 Ollu-r Pnrlii's 
 Lmlilo 
 
 Duo 
 1805 
 
 • 
 
 
 1) 
 
 rod lioiiii 
 
 
 
 Iiitiirect, JiOiui. 
 
 Dr. 
 
 Cr. 
 
 Balance. 
 
 Dr. 
 
 Cr. 
 
 linlnnce. 
 
 4 
 
 Ant. Lumliert 
 
 Jiiii. 
 
 1 
 
 5000 
 
 
 
 5000 
 
 00 
 
 
 
 
 
 
 
 14 
 
 A. UiU'iiu' & Co. 
 
 " 
 
 s 
 
 502 27 
 
 
 
 5502 
 
 27 
 
 
 
 
 
 
 
 m 
 
 n. 0. HoiiiliO'iii 
 
 Feb. 
 
 11 
 
 3S8 29 
 
 
 
 5840 
 
 50 
 
 
 
 
 
 
 
 42 
 
 A. HiiiMMf \- Co. 
 
 ilikii. 
 
 10 
 
 
 
 
 
 
 
 6:!9 
 
 87 
 
 
 
 0H9 
 
 87 
 
 02 
 
 Lolounii'im A' Co. 
 I?y .V. Laiiii'ort 
 
 " A. Uinjiiio iV; Co. 
 
 '• .\. Uiiciin' I'c Co. 
 
 Fob. 
 
 19 
 
 i.ru 
 
 00 
 
 5000 
 502 
 
 tO 
 27 
 
 7205 
 2205 
 1702 
 
 22 
 22 
 95 
 
 
 
 o:t'; 
 
 !' 
 
 **^i 
 
 ** 
 
 :j;i 
 
ANT. LAMHKKT. 
 
 ;29 
 
 ;2<J 
 
 (i:w 87 
 
 #»*l** 
 
 ^n, 
 
 Otiirr I'lirlifH 
 
 Due 
 
 
 Liiililc. 
 
 iH<»r. 
 
 01 
 
 .dill. CoHli>;ivei 
 
 t 
 
 4 
 
 1'. Touriifiiy 
 
 •Ill II 
 
 0.) 
 
 1/. Piot'oiilaiiip 
 IJy V. Toui'i)^iiy 
 
 Jim. 
 
 Dirciit. l/Oiiii. 
 
 Dr. 
 
 271 
 
 ('.!) 
 
 liiiliri'cl, iiuiiii. 
 
 Dr. 
 
 — ■ 
 
 (Jr. 
 
 
 '.000 
 
 00 
 
 
 
 ir,4(; 
 
 (Jf) 
 
 
 
 
 
 f.ono 
 
 0(1 
 
 r.ooo 00 
 
 O'l Ml (if. 
 
 AJilJKliT AHTKLIi. 
 
 No 
 
 Oilier I'arlirn 
 Diiililc. 
 
 Dm 
 
 
 
 D 
 
 rcrl. lidnn. 
 
 ;»'. 
 
 hiilircct lidiii 
 
 . 
 
 
 
 IH '.).'■.. 
 
 Dr. 
 
 Cr. 
 
 Kuluii 
 
 Dr. ! Cr. 
 
 Muliinci'. 
 
 fj3 
 
 A. Hfiiudot 
 
 Feb. 
 
 15 
 
 1)00 
 
 00 
 
 
 
 (iOO 
 
 00 
 
 
 1 
 1 
 
 
 
 
 27 
 
 0. Iticard, 
 
 (( 
 
 8 
 
 
 
 
 
 
 
 240 
 
 .W 
 
 
 •ur, 
 
 5.5 
 
 79 
 
 N. UuiiHncaii 
 
 t ( 
 
 4 
 
 25«(j 
 
 17 
 
 
 
 ;uo(i 
 
 17 
 
 
 i 
 
 
 
 
 S. J>U(aJAY. 
 
 No. 
 
 
 Otlicr i'lirlioH 
 J.iabk'. 
 
 Due 
 
 1890 
 
 • 
 
 50 
 
 0. 
 
 Droiet 
 
 Jan. 
 
 20 
 
 20 
 
 ti 
 
 (1 
 
 Feb. 
 
 10 
 
 Direct Loan 
 
 Indirecl. Ijoau. 
 
 Dr. 
 
 
 Cr. 
 
 Balancf. 
 
 920 
 
 .'Vi 
 
 
 
 920 
 
 32 
 
 L. PREFONTAINK. 
 
 No. 
 
 OthiT PartieR 
 Ijittblf. 
 
 Due 
 
 1890 
 
 
 Direct Loaii 
 
 
 e. 
 
 
 11 direct Loan. 
 
 
 Dr. 
 
 Cr. 
 
 Balanc 
 
 Dr. 
 
 Cr. Bdlaiice. 
 
 (13 
 
 A. Lambert 
 
 Jan. 
 
 20 
 
 1546 
 
 65 
 
 
 
 1046 
 
 65 
 
 
 
 
 
 
 
 18 
 
 T. Baril 
 
 a 
 
 10 
 
 
 
 
 
 
 
 542 
 
 31 
 
 
 
 542 
 
 31 
 
 70 
 
 A. do Martigny 
 
 Feb. 
 
 27 
 
 
 
 
 
 
 
 874 
 
 32 
 
 
 
 1416 
 
 63 
 
 49 
 
 Beardmore & Co. 
 and L. & Co. 
 
 a 
 
 14 
 
 
 
 
 
 
 
 800 
 
 00 
 
 
 
 2216 
 
 03 
 
 
 By T. Baril 
 
 
 
 
 
 
 
 
 
 
 ' 042 
 
 31 
 
 1674 
 
 32 
 
if 
 
 M 
 
 
 ^.''; 
 
 
 
 
 
 
 
 336 
 
 
 
 
 
 
 
 
 
 
 
 R. THIBODEAU. 
 
 
 \o 
 
 Other Parlies 
 Lialile, 
 
 Due 
 
 181/5. 
 
 Direct Loan. 
 
 It 
 
 idirect Loan. 
 
 
 Dr. , Cr. 
 
 Balance. 
 
 Dr. 
 
 Cr. 
 
 Balance. 
 
 28 
 
 S. Ilaiiiel 
 
 Jan. 
 
 13 
 
 
 1 
 
 
 
 
 427 
 
 73 
 
 
 
 427 
 
 73 
 
 56 
 
 A. Racine & Co. 
 
 Feb. 
 
 12 
 
 
 
 
 
 
 565 
 
 57 
 
 
 
 993 
 
 30 
 
 73 
 
 Seiidcal (fe Scott 
 By S. Hainel 
 
 «< 
 
 18 
 
 
 
 
 
 
 
 ?65 
 
 63 
 
 427 
 
 73 
 
 1258 
 831 
 
 93 
 20 
 
 JOHN COSTIGAN. 
 
 No. 
 
 Other Parties 
 Liable. 
 
 Due 
 
 
 Direct Loan 
 
 • 
 
 
 Indirect l.ioan. 
 
 
 1895. 
 
 Dr. 
 
 Cr 
 
 • 
 
 Balance* 
 
 Dr. ' Cr. 
 
 Balance. 
 
 10 
 
 R. Paradis 
 
 Jan. 
 
 6 
 
 
 
 
 
 
 
 3900 
 
 25 
 
 
 
 3900 
 
 25 
 
 37 
 
 J. Carter 
 
 Feb. 
 
 3 
 
 
 
 
 
 
 
 841 
 
 56 
 
 
 
 4741 
 
 81 
 
 51 
 
 A. Lambert 
 By R. Paradis 
 
 « 
 
 16 
 
 
 
 
 
 
 
 274 
 
 69 
 
 :mo 
 
 25 
 
 5016 
 1116 
 
 50 
 25 
 
 BI^]AEDMORE & CO. 
 
 No. 
 
 Oilier Parties 
 Liable. 
 
 Dut 
 
 
 Direct Loan. 
 
 Lidirect Loan. 
 
 1895. 
 
 Dr. Cr. 
 
 Balance. 
 
 Dr. 
 
 Cr. 
 
 Balance. 
 
 19 
 
 Farley «fc Tourigny 
 
 Jan. 
 
 13 
 
 
 
 • 
 
 
 
 2500 
 
 00 
 
 
 
 2500 
 
 00 
 
 60 
 
 ti a 
 
 '• 
 
 17 
 
 
 
 
 
 
 
 1866 
 
 73 
 
 
 
 4366 
 
 73 
 
 49 
 
 L. Prcfonlai no 
 By Farley & Co. 
 
 Fi-b. 
 
 14 
 
 
 
 
 
 
 
 800 
 
 00 
 
 2500 
 1866 
 
 00 
 73 
 
 5166 
 
 2666 
 800 
 
 73 
 73 
 00 
 
 No. 
 
 No. 
 
;93 
 20 
 
 i2& 
 81 
 50 
 25 
 
 iJalunce. 
 
 2500!00 
 4:!GGi73 
 5166;73 
 
 2()66 
 800 
 
 73 
 00 
 
 337 
 G. SIMONEAU. 
 
 No. 
 
 Oilier Parties 
 iiiable. 
 
 Due 
 
 
 Direct Loai 
 
 . 
 
 je. 
 
 Indirect Loan. 
 
 H95. 
 
 Dr. 
 
 Cr. 
 
 Balanc 
 
 Dr. 
 
 Cr. 
 
 B:ilance. 
 
 39 
 
 Frail k Dudley 
 
 Jan. 
 
 13 
 
 5000 
 
 00 
 
 
 
 6000 
 
 00 
 
 
 
 
 
 
 
 12 
 
 D. 0. Bonrlieau 
 
 a 
 
 
 
 
 
 
 
 
 
 462 
 
 33 
 
 
 
 462 
 
 33 
 
 52 
 
 J. A. Hebert 
 
 a 
 
 23 
 
 
 
 
 
 
 
 976 
 
 55 
 
 
 
 1437 
 
 88 
 
 78 
 
 A. Beaiidet 
 
 Feb. 
 
 18 
 
 
 
 
 
 
 
 375 
 
 75 
 
 
 
 1813 
 
 63 
 
 
 By F. Dudley 
 
 
 
 
 
 5000 00 
 
 **»* 
 
 
 
 
 
 
 
 
 •■ D. 0. Bourbeau 
 
 
 
 
 
 1 
 
 1 
 
 
 
 462 
 
 33 
 
 1351 
 
 30 
 
 DOMINION LU IBER CO. 
 
 No 
 
 Other Parties 
 Liable. 
 
 Due 
 
 Direct Loan. 
 
 Indirect Ijoaii. 
 
 
 1895. 
 
 Dr. 
 
 Cr. 
 
 Balance. 
 
 Dr. 
 
 Cr. 
 
 Balance. 
 
 40 
 
 D. 0. Bourbeau 
 
 Jan. 
 
 16 
 
 400'00 
 
 
 
 400 
 
 00 
 
 
 
 
 
 
 
 11 
 
 F. Duilley 
 
 a 
 
 8 
 
 
 
 
 
 
 
 10,000 
 
 00 
 
 
 
 10,000 
 
 00 
 
 57 
 
 K. Stevenson 
 
 (( 
 
 18 
 
 866 
 
 67 
 
 
 
 1266 
 
 67 
 
 
 
 
 
 
 
 64 
 
 A. S. Hamelin 
 By D. 0. Bourbeau 
 •• F. Dudley 
 
 a 
 
 21 
 
 
 
 400 
 
 00 
 
 866 
 
 67 
 
 2000 
 
 00 
 
 10,000 
 
 00 
 
 12,000 
 2000 
 
 00 
 00 
 
 
 '• R. Stevenson 
 
 , 
 
 
 
 1 
 
 866 
 
 67 
 
 ««»* 
 
 
 
 
 
 
 
 
 R. STEVENSON. 
 
 No 
 
 Other Parties 
 Liable. 
 
 Due 
 
 
 Direct Loan. 
 
 Indirect Loan. 
 
 ;e. 
 
 
 1895. 
 
 D'"- 
 
 Cr. 
 
 Balance. 
 
 Dr. 
 
 Cr. 
 
 Baiant 
 
 41 
 
 D. 0. Bourbeau 
 
 Feb. 
 
 12 
 
 2430 
 
 00 
 
 
 
 2430 
 
 00 
 
 
 
 
 
 
 
 13 
 
 ..' a 
 
 <C 
 
 6 
 
 
 
 
 
 
 
 136 
 
 78 
 
 
 
 136 
 
 78 
 
 65 
 
 0. Bicard 
 
 Mar. 
 
 1 
 
 126 
 
 50 
 
 
 
 2556 
 
 50 
 
 
 
 
 
 
 
 57 
 
 Doni. Lumber Co. 
 By Doni. Lum. Co. 
 
 Jan. 
 
 IS 
 
 
 
 
 
 
 
 866 
 
 67 
 
 866 
 
 67 
 
 1003 
 136 
 
 45 
 
 78 
 
 w 
 
rli 
 
 338 
 A. RACINE & CO. 
 
 No. 
 
 42 
 14 
 56 
 
 Other Parties 
 Liable. 
 
 Paul Tourigny 
 
 K. Thibodeau 
 By P. Tonrigny 
 " R. Thibodeau 
 "P. Tourigny 
 
 Dne 
 
 
 
 Direct Lomi 
 
 . 
 
 
 ' Indirect Loan. 
 
 1895. 
 
 Dr. 
 
 c. 
 
 Balance. 
 
 Dr. 
 
 Cr. 
 
 Balanc 
 
 Jan. 
 
 16 
 
 639 
 
 87 
 
 
 
 639 
 
 87 
 
 
 
 
 
 
 (( 
 
 8 
 
 
 
 
 
 
 
 602 
 
 27 
 
 
 
 502 
 
 C( 
 
 10 
 
 56- 
 
 :>7 
 
 565 
 0.39 
 
 67 
 
 87 
 
 1205 
 6.39 
 
 44 
 
 87 
 ** 
 
 
 
 502 
 
 27 
 
 ••• 
 
 127 
 
 I. BABINEAU. 
 
 No. 
 
 Other Parties 
 Liable. 
 
 Due 
 
 
 Direct Loan. 
 
 In 
 
 direct Loan. 
 
 :e. 
 
 1895. 
 
 Dr. 
 
 Cr. 
 
 Balance. 
 
 Dr. 
 
 Cr. 
 
 Balan( 
 
 43 
 
 H. H. Guay 
 
 Jan. 
 
 18 
 
 3208 
 
 53 
 
 
 
 1 
 3208:53 
 
 
 
 
 
 
 
 16 
 
 0. Ricard 
 
 (t 
 
 9 
 
 
 
 
 
 i 
 1 
 
 225 
 
 46 
 
 
 
 225 
 
 46 
 
 17 
 
 Farley & Co. 
 By 0. Ricard 
 
 t( 
 
 25 
 
 
 
 
 
 
 375 
 
 00 
 
 225 
 
 46 
 
 600 
 375 
 
 00 
 00 
 
 
 « H. H. Guay 
 
 
 
 
 
 3208 
 
 
 1 
 i 
 
 
 
 
 
 
 
 No. 
 
 D. LAVIOLETTE. 
 
 lit'' 
 
 lit 
 
 No. 
 
 Other Parties 
 Liable. 
 
 Due 
 
 
 Direct Loan 
 
 
 Indirect Loan. 
 
 1895. 
 
 Dr. 
 
 Cr. 
 
 Balance. 
 
 Dr. 
 
 Cr. 
 
 Balance. 
 
 44 
 
 0. Ricard 
 
 Feb. 
 
 13 
 
 75 
 
 00 
 
 
 
 75 
 
 00 
 
 
 
 
 
 
 
 16 
 
 H. H. Guay 
 
 (< 
 
 7 
 
 
 
 
 
 
 
 105 
 
 00 
 
 
 
 105 
 
 00 
 
 50 
 
 L. Thibeault 
 
 (( 
 
 5 
 
 
 
 
 
 
 
 560 
 
 50 
 
 
 
 665 
 
 50 
 
 70 
 
 J. Leduc 
 
 
 
 
 
 
 
 
 
 974 
 
 61 
 
 
 
 1640 
 
 11 
 
 j^^- 
 
 m^ 
 
lalance. 
 
 502 
 
 27 
 
 »»• •• 
 
 an. 
 
 Balance. 
 
 22546 
 GOoloO 
 3750Q 
 
 )an. 
 
 Balance. 
 
 10500 
 66550 
 1640111 
 
 339 
 VALERE CROTEA.U. 
 
 No 
 
 Other Parties 
 Liable. 
 
 Due 
 
 
 Direct Loan. 
 
 Indirect Loan. 
 
 
 1895. 
 
 Dr. 
 
 Cr. 
 
 Balance. 
 
 Dr. 
 
 Cr. 
 
 Balance. 
 
 45 
 20 
 54 
 
 XrC. Thibeault 
 R. Paradis 
 R. Paradis 
 
 Feb. 
 
 ( t 
 
 18 
 6 
 
 13 
 
 _ 
 
 758 
 
 75 
 
 
 
 758 
 
 75 
 
 98 
 450 
 
 39 
 00 
 
 
 
 98 
 
 548 
 
 39 
 39 
 
 A. DE MARTIGNY. 
 
 No. 
 
 Other Parties 
 Liable. 
 
 Due 
 
 
 Direct Loan. 
 
 Indirect Loan. 
 
 
 1895. 
 
 Dr. 
 
 Cr. 
 
 Balance. 
 
 Dr. 
 
 Cr. 
 
 Balance. 
 
 46 
 
 W. H. Silsby 
 
 Feb. 
 
 14 
 
 360 
 
 00 
 
 
 
 360 
 
 00 
 
 
 
 
 
 
 
 23 
 
 J. Leduc 
 
 Jan. 
 
 11 
 
 
 
 
 
 
 
 400 
 
 00 
 
 
 
 400 
 
 00 
 
 75 
 
 L. Profontaine 
 By J. Leduc 
 
 Feb. 
 
 27 
 
 874 
 
 32 
 
 
 
 1224 
 
 32 
 
 
 
 400 
 
 00 
 
 ••• 
 
 
 JOSEPH VIGNEAU. 
 
 No. 
 
 Other Parties 
 Liable. 
 
 Due 
 
 
 Dr 
 
 Direct Loan. 
 
 Indirect Loan. 
 
 
 1895. 
 
 
 Cr. 
 
 Balance. 
 
 Dr. 
 
 Cr. 
 
 Balance. 
 
 47 
 
 J. Leduc 
 
 Jan. 13 
 
 271 
 
 67 
 
 
 
 271 
 
 67 
 
 
 
 
 
 
 
 24 
 
 A. Beaudet 
 
 te 
 
 12 
 
 
 
 
 
 
 
 2322 
 
 57 
 
 
 
 2322 
 
 67 
 
 77 
 
 W. H. Silsby 
 By A. Beaudet 
 " J. Leduc 
 
 Feb. 
 
 22 
 
 1850 
 
 00 
 
 271 
 
 57 
 
 2121 
 1850 
 
 57 
 00 
 
 
 
 2322 
 
 57 
 
 •*• 
 
 4f* 
 
 
 I'm 
 
 m 
 
m- 
 
 •it 
 
 310 
 
 SENEGAL & SCOTT. 
 
 No. 
 
 Otiier Parties 
 Liable. 
 
 DiH 
 
 
 Direct Loan. 
 
 Indirect Loan. 
 
 
 1895. 
 
 Dr. 
 
 Cr. 
 
 Balance. 
 
 Dr. 
 
 Cr. 
 
 Balance. 
 
 48 
 
 Lanrier & Dupiiis 
 
 Feb. 
 
 15 
 
 775 
 
 60 
 
 
 
 775 
 
 GO 
 
 
 
 
 
 
 
 21 
 
 J. 0. Bourbeau 
 
 Jan. 
 
 10 
 
 
 
 
 
 
 
 4766 
 
 63 
 
 
 
 4756 
 
 63 
 
 73 
 
 R. Tbibodenu 
 
 By J. 0. Bourbeau 
 
 Feb. 
 
 18 
 
 265 
 
 63 
 
 
 
 1041 
 
 23 
 
 
 
 4756 
 
 63 
 
 *** 
 
 ** 
 
 LAURIER & DUPUIS, 
 
 No. 
 
 Other Parties 
 Liable. 
 
 Due 
 
 
 Direct Loan. 
 
 Indirect Loan. 
 
 ce. 
 
 
 1895. 
 
 Dr. 
 
 Cr. 
 
 Balance. 
 
 Dr. 
 
 Cr. 
 
 Balan 
 
 74 
 
 J. A. & M. Cote 
 
 Jan. 
 
 26 
 
 1597 
 
 69 
 
 
 
 1597 
 
 69 
 
 
 
 
 
 
 
 20 
 
 Letourneau & Co. 
 
 Feb. 
 
 8 
 
 
 
 
 
 
 
 327 
 
 74 
 
 
 
 327 
 
 74 
 
 48 
 
 Senecal & Scott 
 
 (( 
 
 15 
 
 
 
 
 
 
 
 775 
 
 60 
 
 
 
 1102 
 
 34 
 
 LOUIS THIBEAULT. 
 
 No. 
 
 Other Parties 
 Liable. 
 
 Due 
 
 
 Direct Loan. 
 
 In 
 
 direct Loan. 
 
 1895. 
 
 Dr. 
 
 Cr. 
 
 Balance. 
 
 Dr. 
 
 Cr. 
 
 Balance. 
 
 50 
 
 D. Laviolette 
 
 Feb. 
 
 5 
 
 560 
 
 50 
 
 
 
 56D50 
 
 
 
 
 
 
 
 17 
 
 J.C. Thibeault 
 
 Jan. 
 
 9 
 
 
 
 
 
 
 
 839 
 
 65 
 
 
 
 839 
 
 65 
 
 67 
 
 A. Beaudet 
 
 Feb. 
 
 28 
 
 667 
 
 52 
 
 
 
 1228 
 
 12 
 
 
 
 
 
 
 
 68 
 
 r. Baril 
 
 By J. C. Thibeault 
 
 a 
 
 13 
 
 
 
 
 
 
 
 575 
 
 00 
 
 839 
 
 65 
 
 1414 
 575 
 
 65 
 00 
 
 *:f. 
 
Balance. 
 
 476G 
 
 **» 
 
 G3 
 
 Ein. 
 
 Balance. 
 
 327 
 1102 
 
 74 
 34 
 
 )an. 
 
 Balance. 
 
 839 
 
 65 
 
 1414J65 
 575100 
 
 341 
 
 FRANK DUDLEY. 
 
 No. 
 
 Other Parties 
 
 Due 
 
 DIRECT LOAN. 
 
 INDIRECT LOAN. 
 
 Liable. 
 
 1893 
 
 
 
 
 
 Dr. 
 
 Cii. 
 
 Bai.anok. 
 
 Dii. 
 
 Cr. ; Hai-anoe. 
 
 11 
 
 Dom. Lumber Co. 
 
 Jan. 
 
 8 
 
 IIOOOO 
 
 00 
 
 1 
 
 i 
 
 $10000 
 
 00 
 
 
 
 
 
 
 
 22 
 
 W. H. Silsby 
 
 a 
 
 11 
 
 6769 
 
 82 
 
 ' 
 
 15769 
 
 82 
 
 
 
 
 
 
 
 39 
 
 6. Siinoneau . 
 
 a 
 
 13 
 
 
 
 
 
 
 $5000 
 
 00 
 
 
 
 $5000 
 
 00 
 
 59 
 
 T. Baril 
 
 (t 
 
 15 
 
 
 
 
 
 
 1500 
 
 00 
 
 
 
 6500 
 
 00 
 
 61 
 
 Farley & Tourigny 
 
 (C 
 
 16 
 
 
 
 
 
 
 2670 
 
 00 
 
 
 
 9170 00 
 
 
 By Dom. Lumber Co. 
 
 
 
 
 
 $10000 00 
 
 5769 
 
 82 
 
 
 
 
 
 
 
 
 " W. H.SiUby 
 
 
 
 
 
 6769 82 
 
 *»* 
 
 **■ 
 
 
 
 
 
 
 
 
 " G. Simoiieau 
 
 
 
 
 
 
 
 
 
 
 $5000 
 
 00 
 
 4170 
 
 00 
 
 
 '•■ T. Baril 
 
 
 
 
 
 
 
 
 
 
 1600 
 
 00 
 
 2670 
 
 00 
 
 
 " Farley & Tourigny 
 
 
 
 
 
 
 
 
 
 
 2670 
 
 00 
 
 *** 
 
 ** 
 
 0. RICARD. 
 
 No. 
 
 Other Parties 
 Liable. 
 
 Due. 
 
 1895 
 
 DIRECT LOAN. 
 
 INDIRECT LOAN. 
 
 
 
 Dr. 
 
 Cr. 
 
 BALANCE' 
 
 Dr. 
 
 Cr. 
 
 Balance 
 
 15 
 27 
 44 
 
 65 
 
 1. Babinean 
 A. Astell 
 D. Laviolette 
 R. Steven.son 
 By I. Babineau 
 
 Jan. 
 j'eb. 
 
 Mar. 
 
 ! 
 
 9 
 
 8 
 
 13 
 
 1 
 
 $225 
 245 
 
 46 
 55 
 
 $225 
 
 46 
 
 $225 
 471 
 
 246 
 
 46 
 01 
 
 55 
 
 $76 
 126 
 
 00 
 
 50 
 
 
 
 $75 
 201 
 
 00 
 50 
 
 J. LEDUC. 
 
 No. 
 
 Other Parties 
 Liable. 
 
 Due. 
 1895 
 
 DIRECT LOAN. 
 
 INDIRECT LOAN. 
 
 
 
 Dr. 
 
 Cr. 
 
 Balance. 
 
 Dr. 
 
 Cr. 
 
 Balance 
 
 23 
 70 
 71 
 47 
 
 A. DeMartigny 
 
 D. Laviolette 
 
 R. Parailis 
 
 J. Vigneau 
 
 By A. DeMartigny 
 
 " J. Vigneau 
 
 Jan. 
 Feb. 
 
 it 
 
 Jan. 
 
 11 
 
 24 
 18 
 13 
 
 $400 
 974 
 
 00 
 
 61 
 
 $400 00 
 
 $400 
 1374 
 
 974 
 
 00 
 61 
 
 61 
 
 $250 
 271 
 
 00 
 57 
 
 $271 
 
 57 
 
 $250 
 521 
 
 250 
 
 00 
 57 
 
 00 
 
342 
 
 A. BEAUDET. 
 
 No. 
 
 Othkr Partiks 
 
 Doe. 
 
 DIRKCT LOAN. 
 
 INDIRKCT LOAN. 
 
 Liable. 
 
 1895 
 
 
 
 
 Dr. 
 
 Cr. 
 
 Balakok 
 
 Dr. 
 
 ^«-_ 
 
 Balance. 
 
 24 
 
 J. Vigneau 
 
 Jan. 
 
 12 
 
 $2322 
 
 57 
 
 
 
 $2322 
 
 57 
 
 1 
 
 1 
 
 
 
 
 
 53 
 
 A. Amell 
 
 Feb. 
 
 15 
 
 
 
 
 
 
 
 $600 00 
 
 
 
 $600 
 
 00 
 
 67 
 
 L. Thibeaiilt 
 
 a 
 
 28 
 
 
 
 
 
 
 
 667 52 
 
 
 
 1267 
 
 52 
 
 78 
 
 G. Simoneau 
 By J. Vigneau 
 
 (( 
 
 18 
 
 375 
 
 76 
 
 $2322 
 
 57 
 
 2698 
 375 
 
 32 
 76 
 
 ] 
 1 
 
 
 
 
 
 S. HAMEL. 
 
 !i I: 
 
 No. 
 
 Other Parties 
 Liable. 
 
 DUK. 
 
 1896 
 
 DIRECT LOAN. 
 
 INDIRECT LOAN. 
 
 
 
 Dr. 
 
 Cr. 
 
 Balan'ck. 
 
 Dr. 
 
 Cr. (Balance. 
 
 2 
 
 28 
 32 
 
 J. C. Thibeault 
 R.Tliiboieau 
 N. Itousseau 
 By R. Thibodeau 
 " N. Rousseau 
 " J. C. Thibeault 
 
 Jau. 
 
 18 
 13 
 14 
 
 $427 
 
 72 
 
 $427 
 
 72 
 
 $427 
 
 72 
 
 $77 
 7504 
 
 43 
 
 83 
 
 $7504 83 
 
 77 43 
 
 $77 
 
 7.582 
 
 77 
 •*» 
 
 43 
 26 
 43 
 
 %l 
 
 A. LAFONTAINE. 
 
 No 
 
 Othkr Parties 
 Liable. 
 
 •H. H. Guay 
 H. H. Guay 
 Letourneau & Co. 
 H. H. Guay 
 By H. H. Guay 
 
 ii (( ii 
 
 Due. 
 
 1895 
 
 DIRECT LOAN. 
 
 INDIRECT LOAN. 
 
 
 
 Dr. 
 
 Cr. 
 
 Balakce. 
 
 Dr. 
 
 Cr. 
 
 Balance. 
 
 29 
 
 1 
 
 33 
 
 76 
 
 Jan. 
 Apr. 
 Keb. 
 Jan 
 
 12 
 
 5 
 
 il 
 
 19 
 
 $647 
 
 82 
 
 $647 
 
 82 
 
 $647 
 
 82 
 
 *» 
 
 $682 
 
 98 
 
 456 
 
 19 
 72 
 36 
 
 $455 
 
 36 
 
 $682 
 
 780 
 
 1236 
 
 780 
 
 19 
 91 
 
 27 
 
 91 
 
$682 
 
 780 
 
 1236 
 
 780 
 
 19 
 91 
 27 
 
 91 
 
 343 
 
 A. S. HAMELIN. 
 
 I 00 
 52 
 
 No. 
 
 Other Parties 
 Liable. 
 
 Due. 
 
 1895 
 
 DIRECT LOAN. 
 
 INDIRECT LOAN. 
 
 
 
 Dr. 
 
 Or. 
 
 Balance. 
 
 Dr. 
 
 Cr. 
 
 Balance. 
 
 30 
 3 
 
 64 
 
 .1. C. Thibeault 
 D. 0. Bonrbeaii 
 DoDi. Lumber €o. 
 Bv D. 0. Boiirbeau 
 •• .F.C. Thibeault 
 
 Jan. 
 
 14 
 
 8 
 21 
 
 $1225 
 2000 
 
 00 
 00 
 
 1 
 i 
 
 $1225:00 
 
 i 
 
 $1225 
 3225 
 2000 
 
 00 
 00 
 00 
 
 $383 
 
 62 
 
 $383 
 
 62 
 
 $383 
 
 112 
 
 N. ROUSSEAU. 
 
 7582 
 
 77 
 
 *«« 
 
 43 
 26 
 
 43 
 
 »* 
 
 No. 
 
 Other Parties 
 Liable. 
 
 Due. 
 
 1895 
 
 DIRECT LOAN. 
 
 INDIRECT LOAN. 
 
 
 
 Dr. 
 
 Cr. 
 
 Balance. 
 
 Dr. Cr. 
 
 Balance. 
 
 32 
 6 
 
 79 
 
 S. Haniel 
 Letouriieau & Co. 
 A. Astell 
 By S. Haniel 
 
 Jan. 
 Feb. 
 
 14 
 6 
 4 
 
 $7504 
 
 83 
 
 $7504 
 
 83 
 
 $7504 
 
 83 
 
 $742 
 2566 
 
 51 
 
 17 
 
 
 
 $74251 
 3308 68 
 
 J. A. & M. COTE. 
 
 Jalance. 
 
 No. 
 
 35 
 
 6 
 
 74 
 
 Other Parties 
 Liable. 
 
 Farley & Tourigny 
 
 Laurier & Dupuis 
 By Farley & Co. 
 
 Dl'K 
 
 1895 
 
 Jan 
 
 Dr 
 
 DIRECT LOAN. 
 
 Balance- 
 
 Cr. 
 
 $749 
 
 24 
 
 $749 
 
 24 
 
 $749 
 
 24 
 
 INDIRECT LOAN. 
 
 Dr. 
 
 $1274 
 1597 
 
 Cr. IBalancei 
 
 $1274 
 
 I 
 
 $127499 
 
 2872 68 
 99: 159769 
 
 .111 
 'II 
 
344 
 LAMAHRE & CO. 
 
 No. 
 
 36 
 8 
 
 Otiiek I'autiks 
 Liable. 
 
 J. 0. Bourbeau 
 T. Baril 
 By T. Baril 
 
 DCK 
 
 1895. 
 
 Feb. 
 Jan. 
 
 Dr. 
 
 DIRECT LOAN. I INDMECT i-OAN. 
 Cr. Balance! 
 
 2300 
 
 00 
 
 JOSEPH CAR 1 1] R. 
 
 
 M 
 
 No 
 
 OvHER Parties 
 
 LlAHLt:. 
 
 DPE 
 
 1895 
 
 : DIRECT LOAN. 
 
 INDIRECT LOAN. 
 
 
 Dr. 
 
 Cu. 
 
 Balakoe 
 
 Dr. 
 
 Cr. 
 
 Balakce 
 
 37 
 
 7 
 
 J no. Costigan 
 J. 0. Bourbeau 
 By J. 0. Bourbeau 
 
 Feb. 
 Jan. 
 
 3 841 56 
 
 4! i 
 
 
 
 841 
 
 56 
 
 357 
 
 49 
 
 357 
 
 49 
 
 357 
 
 *** 
 
 49 
 
 ** 
 
 J. A. HEBERT. 
 
 No 
 
 Other Parties 
 Liable. 
 
 Due 
 
 DIRECT LOAN. 
 
 INDIRECT LOAN. 
 
 
 
 
 
 
 
 
 
 
 
 1895. 
 
 Dr. 
 
 756 44 
 
 Cr. Balance 
 
 Dr. 
 
 Cr. 
 
 Balance 
 
 38 
 
 R. Paradis 
 
 Jan. 15 
 
 
 
 756 
 
 44 
 
 
 
 
 
 
 
 9 
 
 0. Drolet 
 
 " 6 
 
 
 
 
 
 
 56 
 
 74 
 
 
 56 
 
 74 
 
 52 
 
 G. Sinioneau 
 
 " 23 
 
 975 55 
 
 
 
 1731 
 
 99 
 
 
 
 
 
 
 
 66 
 
 0. Drolet 
 By 0. Drolet 
 " R. Paradis 
 
 « ;i7 
 
 I 
 
 756 
 
 44 
 
 975 
 
 55 
 
 137 
 
 66 
 
 56 
 
 74 
 
 194 
 137 
 
 40 
 
 66 
 
 
 " 0. Drolet 
 
 
 
 
 
 
 
 
 
 137 
 
 66 
 
 *** 
 
 ** 
 
 W. H. SILSBY. 
 
 I, (•;, 
 
 No 
 
 Other Parties 
 Liable. 
 
 Dut 
 
 
 DIRECT LOAN. 
 
 INDIRECT LOAN. 
 
 
 1895. 
 
 Dr. 
 
 Cr. 
 
 Balance 
 
 Dr. Cr. 
 
 Balance 
 
 22 
 
 46 
 
 77 
 
 F. Dudley 
 A. de Montigny 
 ,f. Vigneau 
 By F. Dudley 
 
 Jan. 
 
 Feb 
 « 
 
 11 
 24 
 22 
 
 
 
 
 
 
 
 5769 
 
 350 
 
 1850 
 
 82 
 00. 
 00 
 
 5769 
 
 82 
 
 5769 
 6119 
 7969 
 2200 
 
 82 
 82 
 82 
 00 
 
345 
 
 LliTOUKNKAU & CO. 
 
 00 
 
 Otiikii Pahtiks 
 
 No. LlABI,K. 
 
 DUR. 
 
 DIKKUT LOAV. 
 
 INDIHECT LOAN. 
 
 1895. 
 
 
 
 
 Dr. 
 
 Cu. 
 
 UaI,AN(!K, 
 
 Da. 
 
 Cii. 
 
 Bai.anck. 
 
 5 
 
 N. lloirsseaii 
 
 Feb. 
 
 
 
 $ 742 
 
 51 
 
 
 
 ft 742 
 
 51 
 
 $ 
 
 
 
 
 $ 
 
 
 '20 
 
 Laiiricr & Dupuia 
 
 K 
 
 8 
 
 327 
 
 74 
 
 
 
 1070 
 
 25 
 
 
 
 
 
 
 
 3:< 
 
 A. Lafontaine 
 
 t( 
 
 11 
 
 98 
 
 72 
 
 
 
 11(18 
 
 97 
 
 
 
 
 
 
 
 49 
 
 Beartlinore & Co. 
 
 ii 
 
 14 
 
 800 
 
 00 
 
 
 19G8 
 
 97 
 
 
 
 
 
 
 
 62 
 
 Paul Toiirigny 
 
 i< 
 
 19 
 
 
 
 
 1 
 
 i 
 
 
 1364 
 
 66 
 
 
 
 1364 
 
 CI) 
 
 FARLEY & TOUEIGNY. 
 
 :i57 
 
 49 
 
 56 74 
 
 194S40 
 137 66 
 
 
 OtHEK PAKTlEd 
 
 Due. 
 
 DIRECT LOAN. 
 
 INDIRECT LOAN. 
 
 No. 
 
 LlABI-E. 
 
 1895. 
 
 
 
 CK. 
 
 
 Uk. 1 Cu. Balance. 
 
 Dn. 
 
 Cr. 
 
 Bai.ax 
 
 6 
 
 J. A. & M. Cote 
 
 Jan. 
 
 7 
 
 $1274 
 
 99$ 
 
 $1274 
 
 1 
 99$ 
 
 
 $ 
 
 
 $ 
 
 
 19 
 
 Beardniore & Co. 
 
 (t 
 
 13 
 
 2500 
 
 j 
 
 1 3774 
 
 99 
 
 
 
 I 
 
 
 35 
 
 J. A. & M. Cote 
 
 ( t 
 
 15 
 
 1 
 
 1 
 
 
 749 
 
 24 
 
 
 
 
 60 
 
 Beariliiu>re & Co. 
 
 a 
 
 17 I8t;(; 
 
 73; 
 
 ' 5641 
 
 72 
 
 
 
 
 749 
 
 24 
 
 61 
 
 F. Uii.lley 
 
 i( 
 
 16 2670 
 
 
 K511 
 
 72 
 
 
 
 
 
 
 72 
 
 r. BabiiR'ftU 
 
 t( 
 
 18! 375 
 
 
 
 S6.-'6 
 
 72 
 
 
 
 
 
 
 
 By J. A. & M. Cote 
 
 
 
 
 1274 
 
 99 
 
 7411 
 
 73 
 
 
 
 
 
 
 
 " Beai'iJinore& Co. 
 
 
 
 
 2500 
 
 
 4911 
 
 7;i 
 
 
 
 
 
 
 
 
 •' .1. A. & M. Cote 
 
 
 
 
 
 
 
 
 
 
 749 
 
 24 
 
 *!(* 
 
 ** 
 
 
 " SumlrJe.s (3) 
 
 
 
 
 
 4911 
 
 73 
 
 •x-*** 
 
 W)h 
 
 
 
 
 
 
 
 J. 0. BOURBEAU. 
 
 lN. 
 Jal.vnce 
 
 I 5769 
 
 16119 
 
 7969 
 
 I 2200 
 
 82 
 82 
 82 
 00 
 
 
 Otheu Pahties 
 
 DCE. 
 
 DIRECT LOAN. INDIRECT 
 
 LOAN. 
 
 No. 
 
 Liable. 
 
 1895. 
 
 
 Balance- 
 
 
 
 
 Dr. 
 
 Cu. 
 
 Dr. 
 
 Cu. 
 
 ;Bai.a.nce. 
 
 7 
 
 J. Carter 
 
 Jan. 
 
 4 
 
 $ 357 
 
 49 
 
 $ 
 
 $ 357 
 
 49$ 
 
 
 $ 
 
 
 $ 
 
 
 21 
 
 Senecnl & Scott 
 
 i< 
 
 10 
 
 4756 
 
 63 
 
 
 
 5114 
 
 12 
 
 
 
 
 
 
 36 
 
 l.ainarre & Cti. 
 
 Feb. 
 
 7 
 
 
 
 
 
 
 2300 
 
 00 
 
 
 
 2300 
 
 
 69 
 
 T. Baril 
 
 Jan. 
 
 18 
 
 134 
 
 66 
 
 
 
 5248 
 
 78 
 
 
 
 
 
 
 
 Bv J. Carter 
 
 
 
 
 
 357 
 
 49 
 
 4891 
 
 29 
 
 
 
 
 
 
 
 " Senecal & Scott 
 
 
 
 
 
 4756 
 
 63 
 
 134 
 
 66 
 
 
 
 
 
 
 
THOMAS BARIL. 
 
 No. 
 
 Uthrr PARTIICa 
 
 DDE. 
 
 DIRECT LOAN. 
 
 INDIRECT 
 
 LOAN, 
 
 lilADLK. 
 
 Lainarre & Co. 
 
 1896. 
 
 
 
 
 
 Du. 
 
 $ 200 00 
 
 Cu. Bai.anok. 
 
 Du. 
 
 Cb. 
 
 Balance. 
 
 8 
 
 Jan. 
 
 4 
 
 1 
 
 $ 200 00 
 
 $ 
 
 
 1 
 
 
 9 
 
 
 IH 
 
 li. I'rc'fontaine 
 
 K 
 
 10 
 
 642 31 
 
 
 
 742 31 
 
 
 
 
 
 
 
 5H 
 
 L. Tliibeiinlt 
 
 Feb. 
 
 13 
 
 575 00 
 
 
 
 1317 31 
 
 
 
 
 
 
 
 6i> 
 
 P. Dudley 
 
 Jan. 
 
 15 
 
 1500 00 
 
 
 
 2817 31 
 
 
 
 
 
 
 
 68 
 
 I). O. Hourlieaii 
 
 a 
 
 23 
 
 
 
 
 1 
 
 56 
 
 67 
 
 
 
 5.5 
 
 67 
 
 69 
 
 J. (). Bourlteau 
 Bv LiiiiiHrre A Oo. 
 " L. Profontaine 
 
 « 
 
 IS 
 
 
 200 
 542 
 
 09 
 31 
 
 2617 31 
 2075 
 
 134 
 
 66 
 
 
 
 190 
 
 33 
 
 
 •' F. Dudley 
 
 
 
 1 
 
 1500 
 
 00 
 
 576 , 
 
 1 
 
 
 
 
 
 
 
 O. DROLET. 
 
 w 
 
 No, 
 
 44 
 
 66 
 55 
 
 Other Parvies 
 Liable. 
 
 .1. A. Hobert 
 S. Dugimy 
 D. Laviok'lte 
 J. A. Hoheit 
 S. Diijiuuv 
 Bv J. A.Hcbert 
 
 Due. 
 
 DIRECT LOAN. 
 
 INDIRECT L 
 
 1.S95. 
 
 Dr^ 
 
 $ 56 74 
 
 Ck. 
 
 liAL.\.NCK. 
 
 Dr. 
 
 Cr. 
 
 Jan. 
 
 ;") 
 
 $ 
 
 
 .^1 56 
 
 74 
 
 1 
 
 
 $ 
 
 
 Feb. 
 
 iO 
 
 926 32 
 
 
 
 983 
 
 06 
 
 
 
 
 
 ( t 
 
 13 
 
 1 
 
 1 
 
 
 
 75 
 
 00 
 
 
 
 Jan. 
 
 17 
 25 
 
 137 66 
 
 i 
 
 1120 
 
 72 
 
 1236 
 
 75 
 
 
 
 
 
 
 56 
 
 74 
 
 1063 
 
 98 
 
 
 
 
 
 
 
 
 137 
 
 66 
 
 926 
 
 32 
 
 
 
 
 
 Balance. 
 
 75 
 1311 
 
 00 
 75 
 
 R. RARADIS. 
 
 ■ill 
 
 
 Other Parties 
 
 Due. 
 
 DIRECT LOAN. 
 
 INDIRECT LOAN. 
 
 No. 
 
 Liable. 
 
 
 
 
 
 
 1895. 
 
 Dr. 
 
 Cr. 
 
 Balance 
 
 Dr Cb. 
 
 Balance. 
 
 10 
 
 J no. Co^tigan 
 
 Jan. 
 
 6 
 
 $3900 
 
 25 
 
 $ 
 
 
 |390li 
 
 
 1$ 
 
 
 « 
 
 
 26 
 
 V. Crotean 
 
 Feb 
 
 6 
 
 98 
 
 39 
 
 
 
 3998 
 
 
 
 
 
 
 38 
 
 J. A. Hebert 
 
 Jan. 
 
 15 
 
 
 
 
 
 
 756 
 
 44 
 
 
 
 756 
 
 44 
 
 44 
 
 V. Croteau 
 
 Feb 
 
 13 
 
 450 
 
 00 
 
 
 
 4448 ,(M 
 
 
 
 
 
 
 71 
 
 J . Leduc 
 
 By Jno. Costigan 
 
 t< 
 
 18 
 
 250 
 
 00 
 
 3900 
 
 25 
 
 4698 164 
 798 |39 
 
 
 
 
 
 
 
 " J. A. Hebert 
 
 
 
 
 
 
 
 1 
 
 
 7.')6 
 
 44 
 
 ••• 
 
 •• 
 
00 
 75 
 
 Lance. 
 
 347 
 
 TICKLER. 
 
 DiscoDNTED Notes. JANUARY 1, 1895. 
 
 No. 
 
 PAYER. 
 
 0. Drolct 
 
 10 R. Paradis 
 
 Collections. 
 
 Amount. 
 
 No. 
 
 PAYER. 
 
 Amount 
 
 JAN' If AH Y 2, 1895. 
 
 Louis Perrault, P. 
 J. Arscneau P. 
 
 8 iU') 
 49 
 
 17 
 40 
 
 JANUARY H, 1895. 
 
 JANUARY 4, 1895. 
 
 
 7 
 8 
 
 J. Carter 
 Lamiirrc & Co. 
 
 8 
 
 ! 1 
 357 49 
 200!00 
 
 ■ 
 
 6 
 
 A 
 
 
 
 
 
 •557 
 
 49 
 
 
 
 JANUARY 5, 1895. 
 
 56 
 
 71 
 
 ii A. Beuuvais, P, 
 
 JANUARY a, 1895. 
 
 $ 3900,25 
 
 JANUARY 7, 1895. 
 
 $ 170 
 
 50 
 
 8 142 
 
 26 
 
 5G 44 
 
us 
 TICKLER. 
 
 DiscouNTEP Notes. 
 
 CoLIiECTIONS. 
 
 m ^"• 
 
 payp:r. 
 
 1 
 
 Amount. 
 
 No. 
 
 PAYER. 
 
 Amount. 
 
 H' 
 
 
 1 
 1 1 
 
 
 
 i 
 
 H JANUARY 8, 1895. 
 
 1 
 
 14 
 
 A. Racine & Co. 
 
 $ 502 
 
 27 
 
 
 21 
 
 G. Belanger 
 
 8 131 
 
 36 
 
 t 1 JANUARY 9, 1895. 
 
 
 1 
 
 12 
 15 
 17 
 
 G, Simoneau 
 I. Babineau 
 L. Thibeault 
 
 Paid 
 
 $ 462 
 2:i5 
 839 
 
 ~ 1527 
 225 
 
 13U1 
 
 33 
 46 
 
 65 
 
 44 
 
 46 
 
 98 
 
 
 11 
 
 J. St. Onge, P. 
 
 $ 42 
 
 50 
 
 i ' JANUARY 1 ), 1895. 
 
 
 
 1 ■ ', . 
 
 i -■ ; 
 
 ^ ■ 1 : 
 !■ ; 
 
 t ■ ; 
 
 21 
 
 Sent^cal & Scott 
 
 $ 475K 
 
 63 
 
 
 23 
 25 
 
 J. Vigneau, P. 
 D. Tremblay, P. 
 
 $ 131 
 104 
 
 95 
 37 
 
 1 '■ ' 
 
 JANUARY 11, 1895. 
 
 
 r ! 
 
 23 
 
 A. de Martigny 
 
 $ 400 
 
 00 
 
 ! 
 
 
 
 
 
 , 1 
 
 ,,i JANUARY 12, 189:.. 
 
 ■]'■ 
 
 24 
 
 29 
 
 J. Vigiicau 
 H. H. Guay 
 
 $ 2322 
 647 
 
 2970 
 
 i 
 571 
 
 82 
 39 
 
 
 4 
 12 
 
 U. Bruneaa, P. 
 M. Matthew, P. 
 G. Croteau, P. 
 
 $ 677 
 12 
 
 50 
 00 
 
 oa 
 
349 
 
 36 
 
 50 
 
 9& 
 37 
 
 
 77 
 
 50 
 
 .<9 
 
 00 
 
 12 
 
 00 
 
 TICKLER. 
 
 Discounted Notes. 
 
 Collections. 
 
 No. 
 
 PAYER 
 
 1 Aniouiif. i! No. 1 
 
 PAYER. 
 
 Amount. 
 
 1 1 ■ ., 1 1 
 
 
 
 
 JANUARY 13, 1895. 
 
 
 
 28; R. Thibodcau 
 47 J. Leduc 
 
 i I 
 
 $ 427t72 
 
 27157 
 
 «9!ti2H 
 
 13 
 
 S. Vdzina 
 
 $ 128 66 
 
 JANUARY 14, 1895. 
 
 30 
 
 J. C. Thibeault 
 
 $ 1225 
 
 00 
 
 i24 
 
 A. Bouchard, 1*. 
 
 $ 3510 
 
 JANUARY 15, 1895. 
 
 35 Fiirley & Tourigny 
 l38 R. Paradis 
 
 i$ 749|24 
 75C44 
 
 1605 68 
 
 17 
 
 A. Beaudouin, P. 
 
 $ 41 
 
 47 
 
 JANUARY 16, 1895. 
 
 !40 
 
 D. O. Bourbeau 
 
 $ 400 00 
 
 JANUARY 17, 1895. 
 
 61 
 
 J. A. Hebcit 
 
 $ 13766 
 
 22 
 
 M. Ciunirand, P. 
 
 $ 37 
 
 19 
 
 I 
 
350 
 TICKLER. 
 
 DISCOUNTED NOTES. 
 
 COLLECTIONS. 
 
 No. 
 
 PAYER. 
 
 Amount. 
 
 No. 
 
 PAYER. 
 
 Amount. 
 
 i 2' J. C. Thibeuult 
 43 H. H. Guay 
 67 i R. Stevenson 
 
 ,S9 
 
 T. Baril 
 
 JANUARY 18, 1895. 
 
 $ 77 43 
 
 18 
 
 3208 
 
 5a 
 
 
 866 
 
 67 
 
 
 134 
 
 6« 
 
 
 4287 
 
 29 
 
 i 
 t 
 
 J. C. Thibeault,.P. 
 
 $ 46 
 
 57 
 
 JANUARY 19, 1895. 
 
 
 :'!li 
 
 76 
 
 A. Lafontuine 
 
 i63i A. Lambert 
 
 455136 
 
 47| E. Robillard, P. 
 
 JANUARY 20, 1895. 
 
 1.546 65 
 
 16 
 
 L. N. Dickson 
 
 JANUARY 21, 1895. 
 
 JANUARY 22, 1895. 
 
 76 
 
 J. Boucher 
 
 46 
 
 05 
 
 1785 
 
 
 
 
 
 
 32 
 
 L. Pepin 
 
 50 01 
 
 
 
 
 
 
 '38 
 
 J. Midland 
 
 2671 
 
 
 
 
 
 
 43 
 
 M. Boyer 
 
 357 50 
 
 
 
 
 
 
 48 
 
 G. Leonard 
 
 196 26 
 
 i 
 
 45 
 
 00 
 
 in 
 
351 
 
 TICKLER. 
 
 DISCOUNTED NOTES. 
 
 COLLECTIONS. 
 
 No. 
 
 PAYER 
 
 Amount. 
 
 No 
 
 PAYER. 
 
 Amount. 
 
 1 
 
 
 I 
 
 1 
 
 i 
 
 
 1 
 
 1 
 
 JANUARY 23, 18!i5. 
 
 1 ! 
 
 52i G. Sininneau 
 J)8i T. Baril 
 
 1 1 
 
 1 1 
 
 8975 
 55 
 
 55 
 
 67 
 
 i 
 1 
 
 27 
 42 
 
 72 
 
 S. Butcau 
 S. Garicpy 
 A. Hubert 
 
 
 
 JANUARY 24, 1895. 
 
 39 
 73 
 
 J. Leduc 
 J. Bourcier 
 
 8151 
 
 76 
 
 5fV 
 05 
 
 JANUARY 25, 1895. 
 
 
 55 
 
 0. Drolet 
 
 12J6 
 
 75 
 
 1 
 
 no 
 
 
 72 
 
 I. Babineiiu 
 
 37r) 
 
 00 
 
 28 
 70 
 
 ^77 
 
 Jno. Roux 
 O. LiiMibort 
 D. Miisson 
 R. mhen 
 
 JANUARY 26, 1895. 
 
 37,9r> 
 
 IHii 
 670 
 
 00 
 00 
 
 N. Norm;incle:iu 
 L. Buru'cron 
 
 62 
 250 
 
 50 
 35 
 
 JANUARY 27, 1895. 
 
 1.. 
 
 33 
 
 40 
 74 
 45 
 
 A. Lambert 
 L. Fort in 
 H. Lanchelicre 
 D. Bergeron 
 
352 
 
 TICKLER. 
 
 DISCOUNTED NOTES. COLLECTIONS, 
 
 
 liM.i 
 
 m 
 
 No. 
 
 PAYER. 
 
 Amount, 
 
 No. 
 
 PAYER. 
 
 JAN U A BY 28, 1895. 
 
 5:' A. Matthew 
 53 L. Leiiris 
 75 P. Primeau 
 
 Amount. 
 
 817525 
 
 71:08 
 
 17285 
 
 JANUARY 29, 1895. 
 
 
 
 
 
 
 29; R. Nadeau 
 511 L. Vachon 
 
 i 
 
 103 
 135 
 
 50 
 00 
 
 JANUARY 30, 1895. 
 
 
 
 
 
 
 
 31 P. Grcgoire 
 78 J. liajcunesse 
 
 41 
 49 
 
 54 
 73 
 
 JANUARY 31, 1895. 
 
 
 
 
 
 
 i 
 
 3 
 3 
 
 N. Carignan 
 4 I) BluDclicttc 
 
 ! 
 
 100 10 
 27 50 
 
 1 
 
 FEBRUARY 1, 1895. 
 
 
 
 
 
 
 
 
 
 
 FEBRUARY 2, 1895. 
 
 
 
 
 
 
 
 1 II. L. Morcault 
 
 314 
 
 33 
 
 FEBRUARY 3, 1895. 
 
 
 
 
 
 ' 
 
 
 
 
 
S5S3H 
 
 353 
 
 150 
 00 
 
 GENERAL LEDGEK -TRIAL BALANCE. 
 
 Capitkl Stock, 
 
 Circulation, 
 
 Running Deposits, 
 
 Savings Deposits, 
 
 iJiscounted Notes, 
 
 Overdue Notes, 
 
 Other Banks, 
 
 Fixtures, 
 
 Expense, 
 
 Discount, 
 
 Commission, 
 
 J. Cartier Bank, 
 
 National Bank of tlie Rep., 
 
 Merchants National Bank, 
 
 Cash, 
 
 Interest Received, 
 Interest Paid, 
 
 1 09'l $!)j55j 0!> 
 
 An examination of the above Trial Roi •„ ~ ^'^^""^^^ -^=-=-=^;= 
 
 of 8334.66 during the 18 bu.inels day s ^^Zf "• ^'"^ '""^'^ ''^« ^-" ^ -^ fe-'" 
 Capital Stock, 825000 for 18 days @ 27 %. ^'"" '' ''*""' '« **'« '"'^''^st on the 
 
 334.66X365 
 
 2500UX18 
 
 = .27 + 
 
 ! 
 
 il 
 I I 
 
354 
 
 m 
 
 mM 
 
 (iKNEIlAL 8TATK1MENT OF THE KESOUKCES AND LIAP.ILITIES OV 
 
 THE ARTHABA8KAVII.LE COMMERCFAL COLLEGE BANK, 
 
 Takkn Januauy 19, 1896. 
 
 Resources. 
 
 
 15 
 
 Specie, 
 
 $4144 
 
 GovoiTiinent Notes, 
 
 1(1100 
 
 00 ' 
 
 Notes and Check.e on Otlicr Bunks, 
 
 11800 
 
 00 
 
 Due hy Canmiian Banks, 
 
 20389 
 
 78 
 
 Due by Foreign Banks, 
 
 15204 
 
 82 
 
 Discounted Notes, 
 
 321 CO 
 
 63 
 
 Overdue Notes, 
 
 134 
 
 f.C 
 
 I'ixtures, 
 
 500 
 
 00 
 
 04 
 
 
 $94') 34 
 
 Liabilities. 
 
 
 
 $25000 
 
 
 Capital Stock, | 
 
 00 
 
 Reserved Profits, 
 
 211 
 
 37 
 
 Dividend No. 1, 
 
 123 
 
 29 
 
 Amount due Stockliolders, 
 
 26334 
 
 Gil 
 
 Bills in Circulation, 
 
 10000 
 
 00 
 
 Deposits Payable on Dcinand, 
 
 1 5451 
 
 20 
 
 Deposits Bearing Interest, 
 
 48724 
 
 35 
 
 National Bank of the Republic, 
 
 4923 
 
 1 
 
 1 
 
 83 
 
 
 194434 
 
 04 
 
 The Dividend. 
 
 The Directors having declared a dividend of 10 "/,„ we niu^t now find wliat amount 
 of the profits must bo divided among tlie Stockholders. To find this amount, calculate 
 the interest on the Capital Stock for 18 days (nj, 10 "/„. 
 
 25000X10X18 _ci23 29 '^^ ^'"^ '^''*^ dividend for each Stockholder, calcul.ite 
 
 3G5 the interest on liis investment @ 10 ":'„ for 18 days. The 
 
 calculation gives the following results :— 
 
 B. Osmond $24.00 
 
 A. Murchand 24.66 
 
 R.Julius 24.66 
 
 C. Student U.79 
 
 E. Beauchcsne 12.33 
 
 W. Murphy 7.40 
 
 H. Beauchcsne 4.93 
 
 H. Dunderdale 4.93 
 
 J. Cooney 4.93 
 
 $123.29 
 
355 
 
 BUSINESS rORMS. 
 
 PliOMISStinv NOTK. 
 
 p25.00 ^rthabaskaviUe, :^pril 9^ tS9d. 
 
 oi.rfy days after date X promise to pay 
 J. n\ Smith, or order, 'One ^Hundred and Twenty -five 
 JJotiars^ at the i^ottege .Bank, vatae received^ 
 
 'Cottege Student. 
 
 'Joint PuoMissoitv Notk. 
 
 p^o.oo. 
 
 ^rtfjabaskaviLte, ^{ipnl g^ l89^. 
 
 
 ^inety days after date, we promise to pay 
 
 ixeorge Jones ^ 
 
 or order ^ Two '^Hundred and Fifty iOottars^ 
 
 at tf^e 'Coltege 
 
 jBank, for vatiie received. 
 
 
 ^Coltege Student. 
 
 
 ' J W, Smith. 
 
 Joint and Skvekal Notf;. 
 
 $300.00. 
 
 c^n.rthabaskavitte ^ esprit 4^ ^^Q^- 
 
 Thf'<^^ months after date, vatue received^ we^ 
 or either of us^ promise to pap jB, Julius, or order ^ .7^/ee 
 
 Tiundred ^Dollars , at the 'College jBank, 
 
 <^. Marchcind^ 
 JJ, jBeauchesne. 
 
 11 
 

 I (life 
 
 35(; 
 
 NoN-NE( iOTl a WW. NoTK. 
 
 S75.00, 
 
 ^rlbabaskavilU^ May |, X$9d. 
 
 Ti?irty days after date I promise to pay 
 
 c^. Marcband^ Seventy -I^ive ^oltars^ at tJfe J. 'Cartier 
 
 .Bank, value received. 
 
 J. Jjcduc, 
 
 Oiii»Ei{. (Payable in Motiey) 
 
 $27,00, :^irtbahaskaville, May 1 5, ^^93' 
 
 F. ^eauc^esne, 74 Vourt <St., will please pay 
 
 to bearer Twenty-seven dollars, and charge tf)e same to my 
 account, 
 
 IF. !Dickson, 
 
 OiiDEH. {Payable in Goods). 
 $1^.00. J. S, Ouellet, 7J and 75 ^Jl^urcb St., 
 
 will please deliver to hearer a suit of clothes, not exceeding 
 in value Fifteen dollars and charge il)e same to me, 
 
 %i, 'Gameau 
 
 $i20.00. 
 
 RECEirT. {To Apply <yn Account.) 
 
 c^rtbabaskaville, c^pril ig^ ^SqJ- 
 fleceived from J. Mercier, 'One %l.undred and 
 Twenty dollars, to apply on account, 
 
 cfl. Marcffand. 
 
'"m 
 
 357 
 
 Keceift. (In Full of Arcount.) 
 
 geoeived of the director of the Qommeraial 
 botle^e §ne U^qdred and ^oriynine follars in full 
 
 OP account to date. 
 
 ^. Q. fiepin i^ ^oq. 
 
 ClIKCK. 
 
 J^rtkabaskamlle, j^-pril g, 
 
 
 ^ . ^loutier, 
 
 wo SXpndred and Tz0enty^_ 
 §^20.00. 
 
 am' 
 
 or oraer 
 
 -.- - -foliar s. 
 
 \$500.00~ 
 
 Draft. {Time from Date.) 
 
 '^'tlfabaskaviUe^^pril t5^ iS95. 
 
 
 ^otiy days 
 or order Tive 'Hundred 'JJoL 
 the same to my account. 
 
 To Silas ixreen., 
 
 VictoriavUle. P ^, 
 
 ^pay to X W, Smith, 
 due received, and charge 
 
 'College Student. 
 
I 
 
 f 
 
 
 
 358 
 
 Draft at S/rnrr. 
 f 450.00. ^flrihbaskanUc, ^Ipni 7, iSi)5. 
 
 c^l sujld pay to x/. PetrauU^ or ovdei\ Four 
 '^Lundred and Fifty (Dotiars., latiie received, and c/janje tlje 
 same to my account. 
 
 To Felix Maril^ ^, Fcbianc. 
 
 Warwick, P.O. 
 
 'f:^mme\ 
 
 Vay to 
 Two Thousands 
 
 $2000.00. 
 
 vdU, Ma^ 2, 1895, 
 
 or order 
 dollars . 
 
 xiffarles Vernier. 
 
 JJuii IjILL. {Fayable, in Monei/.) 
 
 ^15.00. 
 
 Fifteen dollars , 
 
 ^rtffahashaville, ^prd 15, io95. 
 !Due J. W. omit/?, or order, on demand, 
 
 Peter ix^ 
 
 orman. 
 
 I 
 
 Due Bill. (Payable in Goods.) 
 
 p^.oo. 
 
 ^rtl)abaskaviUe, esprit 13, 1o95. 
 !Due X. Syrne, Twenty -five T)ollars, payable 
 
 in 
 
 goods fi 
 
 rom my 
 
 store , 
 
 Tl' T^underdale, 
 
359 
 
 $225.75, 
 
 ^rtbaf^.skaiiUe, ^prU VZ, i895. 
 
 -^s 
 
 •^t nimfgd;>^higljt pay to f, flotU^ or 
 order, lu>o 'Hundred M'MJnly-fc.c and ■Vioo (Z).//ar., 
 mtue received, and cba,^ tf^^amc to my account. 
 To J. fiudon, 
 
 St. :^orbe\^'P.Q. 
 
 V. ^loutier. 
 
 Cektjfigatk of Stociv. 
 
 50 (Scares 
 
 'hi. J. toc^tifa^ tkat ^ Ji2.ro'.an^ /. entitle, t: ^.ift^ -^,,,3 
 of ^n. ^'..unarsa dollars ca:h ir. the Capital atcall c; the 
 ^TUahaoIlarmo (^CTnmoToial (^ollo^o ^anli, tranzjcrahic ai trc 
 T(^nk only hy him or hi, attorney on zurronaer of thiz certificate 
 
 h Ti^ne,, ^hereof the ^cal of the -^iaa, i, hereunto aff-e^ 
 at^ ^rthabasl^aoillc, thi. fir^t ,au of January, '^ip/^teer ^■f.ndred 'and 
 
 ninety. fice. 
 
 ^. ,^'u litis, (3 ashler. 
 
 fi. Qsrnond, frezident.