e^f' IMAGE EVALUATION TEST TARGET (MT-3) 1.0 I.I ■^hm iim 1.8 1.25 1.4 1.6 .« 6" — ► %< /} m. O / /<^ Photographic Sciences Corporation A^ 4 V ip ih Book (Livre de Caisse) — Invoice Book (Livre de Factures) — Sales Book (Livre de Ventes)— 5/// Book (Livre de Billets)— Do// iJw/.- (Memorial ou Brouillard) — and ledger (Grand Livre). H. Throo of tlu^sf liooks appi>>ir to ho indisponsablo : — tilt) Qi!sh linoh\ Dill/ Jioolk' and Lcih^r.r. Tln» otluTS aio t«'nned auxiliaries. 7. Tho Caah Book. — la this liuuk aic oiilm'ti all n'cciptN Mild dishiirsoineiits ol'cash. 8. Th(^ J)e//fi>r side shows all luuuimts received and the Crriti'/or, all amounts paid out. !>. The dillerenee between l)oth sides shall he the exaet amount of cash on hand. 10. The Liroire Book — eonlains a statement of all mer- ehandise with whieh we are coneerued, or copies ol' In- voices oi' all goods purchased. 11. The Sales Book — contains a description ol* all mer- chandise we sell or that pass out ol* our possession. 12. In the Bi/I Book is entered a description of all note.s, drafts or othev species of pa])er ai»ainst us, or in our favor. l.'J Tln're are two kinds of Notes, called : Billn Rere.i- riih/e (I)illets a retevoir) — and Hi/Is Pat/ab/e (Billets h payer). II Bi/h Reirirnh/c are notes in our favor, the amounts of which we are to receive. 1.') Bi/fs Piii/iih/fi are notes against us, the amounts of which we are to i)ay 1('». The Dill/ Book — is a hook wherein is kept a conse- •utive history of all ])usiness transactions, in the date and order o f th eir occurrence 17. The entries in this hook should he ilirert and coii- ri.^e ; — expressinu' : — lirst, the iiniiie of the person, with . the fact of his b«'ini>- Dr or 6V, and next, the roi/sii/eriifion. and ainount. 18. The Le
  • ;i-r is iist'd to exhibit the results of all transactions arranged under proper heads called accounts. , 10. An Account (un compte) — is a statement of our deal- ing's with another person. It has two sides, a Debtor — Dr (Doit) — and a Creditor — Cr (Avoir). 20. On the Dr side is shown what is owing to us, V and on the Cr what is owing by us. 21. If the Dr side be the greater, the ditlereuce or ;i V 7 pKiliiiirc will oxpi'f'ss !iii MirKmnf Ix'loimiiiu- lo ns Ji«»sour»M». •22. If th»» 6V 1)(» llio nroutor, tlio (liUciviico or liiilnncc will })(' an amount which we owe : — ii th'bt or liability. 2-). Pos/in'T' /he B<>oft.< — (Oiisi.sls in colloclinff and trans- rcrrini? the items oi' each person's account JVoni th(» J)hj/ Hook to its approi>riate jxi^'e in the Lath^rr. 24. At any time the condition of the business may be shown by a .s7r//(f?;//f?///, which must embrace a list oi' it's iv«»sources and Lial)ilities. 2'>. The ResoNirrs are found : 1. In the Lf(Iii;e)\ — Balances due from persons ; 2. In the 6V/.s7t Book, — Balance of cash on hand ; .'5. In the BUI iioo/.-,— Bills Receivable ; 4. l>y ihv Invcfifori/ of 31('rrli(n/ffisf unsold. 2VH;/..— Bills raya])le. 27. To ascertain the NH Cti/>ilal or Prcsp/d Woiih : Uule : — S/f 1)1 rati I he /iahililica from I he lleKOHi'cai. 25, To ascertain the Ncl dam durinc^ business : Ivule : — ^Nblniii III''. Cnpiliil nl Coinnn'nciHji; from llir Ciijiihil nl ('loxhf<>-. II DOUBLE ENTRY BOOK KEEPING. 2i>. The characteristic feature of Do^/We ii////',// consists in enteriniy each transaction into liro or more Ledger accounts, because each irnnsnclion nlwju's nll'ects two or more persons or 1 hi ni:s. oO. The principal books used in Donhlc Ktilri/ are: the Dnff Book (Memorial) — Journal (Journal) — and Lnlixer {Gr. Livre.) The auxiliary books are the Caah Book, Sales Book, Invoice Book, Bill Book, ike Thcnr importance varies according to the amount and kind of information they furnish. (For definitions, see Sins.ie Enir//.) 31. The Da/j Book, as in Siuf^-le Enlrif, is the book of original entry, containing simply the history of all tran- 5 auctions, willioiit iiKntioiiiiiu: tlu' i'lut ol' the piM'NOii iiciiig n,' or Cr. •'J-J. The Joitrtin/ docidi's upon Iho l)t'})itN and Crcdils involved in i'ln-h tninsju-tion bHfbro cntcrintr it in the '.V'\. The Jiitnual is sometinn's ontirely omitted, nt others, it is romhined ^vith tho Dm/ Hoolc. and is then termed {hyJoiiniuI'Dai) Book. '■\\. There are lour kinds oi' .Tonrnnl entries, eaeli con- sist inu", eiilier : 1. Of one de])it and one credit ; '1. Of one de})it and several credits ; .'). Of several debits and one credit ; or 4. Of several debits and several credits. •'I'). Joiirualizbi'i; is that process by which the Daif Book entries are transferred to, and arranged in their jjroper form, in the Journal. •')»l. The Lp(lfi;p)\ as in single Entry, shows the results of nil transactions, under separate heads termed accounts. .")7. Ponlinijc consists in transferrins: the entries from the Joiini'il to th«>ir appropriate place in the Li'dger. •']S. Every cause producing a dehil ox credit, — be it a i)er- son or a species of property, — is desijynated in the Led^'tr by a name, over a statement of all transactions conceminu' it. which is known as an account. •*>n. In Doid)lv. Kntrfi, there are two kinds of accounts : — Rnil and Bcfn'C'SfNfti/ii'e. 40. Rnif arroNnh — always show a resource or a liability ; su'h ar(» : — dish. Hi/h Hcreivnhh'. Bills P(i//fd)le, Peraomd (irrointis, tk^'. 41. llrnrrspiifitfii'cdrrotDds — show onlv a loss or a 2'iiin : such are : — Mtrrhitndisr, E.rpct/sr, Real Estale, ^rc. Al. Pfrsoaal arrotn/ls represent personal inde}>tediH»ss ; tliey are desifjfiiatcd by the names of such i)e''sons and contain the rejtiticni ol Delator and Creditor. 4-1. Sfork arroff/fl (le compte de Capital) — represents simply the proprietor of the business or the stockholder. 44. On the Dr side are entered the liabilities which the business assumes to pay for the proprietor. r^ 45. Oil iho (V jsidf^ is hIiowii tho \vh()l«' amount in- vested. Tho dilit'iviKO l)«>t\v«HMi ))()th sidew being the net inveistnienl. PRINCIPLES. I 4(>. The Pt'opn'efor or Proprkfors of the ])u.sin(>ss should })e de})itod Ibr all liabilities aw-sumed for liini or them by the business, ibr all amounts withdrawn as also for each one's share of tho losses. 47. IIo or they should bo credited for tluMimount in- vested as also for his or their share of the gains. n 4S. Cash arrninil (le rompte de Caisse) — should be debited with all receipts and credited with all disbursements. m 4!K Meirlian(/ise anvunt (le compte de Marchandises) — should be debited with the cost of merchandise and cre- dited with it's proceeds. IV 60. BUh Receivable arroinil (le compte de Billets a rece- voir) — should be debited with other people's notes, acceptances or written promises to pay, when they are received; and credited when they are i^aid or otherwise disposed of. 51. BUh Paifahle arrount (le compte de Billets a payer) — should be credited with our notes, acceptances or written promises to pay, when they are issued ; it should be debited when they are paid or redeemed. ■',..' .^ ■ 'Vl' ^ 52. Personal accounts (les comptes personnels) — should Im» (lt'l>it«'(l with whiil tho partioK thoy n'pn'scnf r<'8. A correct Trial Bahuue, all'ected on the princi}>le of cancellation, may be had, which will «ontain simply the f/ijferenrea of the Ledger accounts. ')9. Sometimes both forms of th«^ Trial Balance are com- bined in one. which is found to be verv convenient. V(/^///r^ (lecompte de Balance.) 111. In the former are shown all losses and iiains, and in the latter all resources and lial>ilitii's (rnctifet le pas- i\'2. The Scnntf/ Sfrp consists in ascertaininu,' by {in in- ventory if any merchandise remains unsold ; in which ♦•ase credit with such amount the account in which it Was at lirst debited. i;.;. Miirli L«'(lu'»«r awcuuiit \\'\\\ now show oiu' ol'th*' Ibl* I(»winu' results. \ i/ : - ii KN'soune, ii Lial>ilily, n CJuin (»r il Loss. ♦ 14. Thin/ S/i/h — Oiuiltiiiu- Stork lUM-oiint, rloso ull tli«» others with tlic words V'o or />/, JJaliiiuo, iltho ditli'n'iir*' 1)1' 11 licsouneor a Liiihility ; with the wonls To or It// Loss and (Jain, il' I lie dilleretue he a loss or a i?ain. (l.-). The n ornier dill'ereni'eH are < •avried to l^alanee ac CO lint, and the latter to l^oss and (Jain aceount. «»»). lialance aceount will now show, on the Debit side, ill resources and, on the Credit, all liahilities. »)7. r.oss and (Jain will show, on the Pehit side, all osses and, on the Credit, all ^ains. ♦ IS. The Finfi'fh S/pp is to tnke a second Trial Balanco of the accounts still open ; — Sto«k, Loss and (Jain and Ualiince. (1!>. Tli(» Fil'/h S/ri) is to close Loss an id (Jain accoui.t. m to Stock, whi/]• nii-i-s, \'c. i:x('iiAN('K. iSrc. 71. A tiill — is a uenenil name uiven to a written state- ment. The ioliowinuare some of the technical nai,nes ol' l)ills. 7i'. /)/// of En/ri/— IS a written iictount ol'n-oods enten^d at the Custom ] louse. 70. Bi/I of RiL>li/-—\s a Jorm of entry at the Custom House, by which the importer may examine his goods. 74. Bi// ofSa/e (factnre)— is a writinu- a'iven ])y the seller of i>«»rs()nal property to the buy«n'. 7'). 7)V// of Ladviix (un connaissement) — is a list of goods sliipped having: the sig-naturo of the master of the vessel or the proper officer of the traiisi)ortation company. 76. Bill of Goo^K (une factnre) — is an account given ])y the seller to the buyer, of artich^s and prices. 77. A bill is receipted by Avritingr the words Rereired imymmt at the bottom and affixing the seller's name. 78. A bill may be receipted by a clerk, airent or any other authorized person. 79. A Deed is a species of Bill of Sale, but is generally understood as applying to conveyances of real estat«*. 80. A Chattel Note (Billet payable en effi'ts)— is a note payable otherwise than in money. 81. A Check, (mandat ou cheque) — is a written order addressed to a bank, by one having funds in it, request- ing it to pay to the bearer, or to another person, or to his order a certain sum speciiied in the check. EXr]IAN(}F.. 82. By Exchange (le Change) — is meant that commercial usage by which debts are cancelled at a distance or money remitted by Drafts or Bilh of Exchange (lettres de change). 83. There are two kinds of Exchange : — domestic and foreign. 84. Domestic Exchange (le Change Interieur) — consists in the interchange of drafts, notes, checks, certificates of deposits, Szc, the interested parties of which reside in the same countrtf. 85. Foreign Bills of Exchange (le Change Etranger) — are those which, drawn in one conntrt/, are payable in another. 86. Bills of Exchange are generally in set.^i of three, one of which being honored, the others become void. 87. Foreign Bills of Exchange — are made payable in the currency of the country on Avhich they are drawn and not in that wherein they originate. 88. There are always thi'ee and ol'ten fonr persons con- cerned in a Bill of Exchange : — 89. The Draivtr (le Tireur, ouSouscripteur) — is the per- son making the order ; ' ^ 10 I !i(l. Tlu' Dniwee (le Tire, on DebiliMir)— is the one to whom tho order is addressed ; 01. The Pafipr (le Paye)— is the person to whom the Bill is payable ; 0-2. The BHifcr or Rcnullcr (rAehete^nr on Prenenr)— is Ihe person who pnrchases the bill. 08. A Bill of Exrhnriffe (Traite)— is therefore an order, fH(t(/e hi/ o-SK person upon a SECOND to pay a certain sum of nionejjto a THIHD or to Im OKDER, oi to the BEARER. 04. Acceptation. — Tf the Drawee aoeepts. he beeomes acceptor, and writes his name across the i'aee of the Bill, nnder the word accepted. -e, kw, — w^hen not made payable by the terms of contract to one or several specified persons only — are nego- fiable ; — i. e., can be taken, and given in payment. Example : — Bank Bills. n wtm FORMS OF BILLS, &v. BILLS OF GOODS.-FACTURES. I Quohoc, Sept. 11th, 1)^78. M. Alb.M-t aoai)Out, Bought of Kelly, NoEii & Co 30 ji/s. Cloth C4 ai.oo ' 30 00 5 '' Cotton •• .07 35 10 " Shirtin^r « .11 1 U) \h " Mu&lm l( .14 03 1 doz. Buttons u .40 S3L^ 40 48 Reccivcii payment KELLY, NOEL & Co., pn C. E. Crepin. II Quebec, Sept. 14th, 1878. M. Alphoiise Lemoine, Bought of Kella% Noel & Co 1878 July 2 7 yds. Btoadcloth % S3. 60 25 20 (1 (( 9 " Satinet w 1.12i 10 121 K 15 VI " yl/m>/^ a .90 10 8(r Au^. 19 24 " ( assimere (( 1.37* 33 0(» ii 20 32 " /'7^7////^7 >' .65 20 S99 80 92| Received payment KELLY, NOEL & Co., />fr Elzear Noel. 12 Ill Queboo, Sep . 20th, 1878. M. Uiiesime Tumcoii, Bought of BeDAUD & UOCHETTE. 25 lbs. Coffee 5 '' K //. Tea 20 <« Mackerel 4 Gals. Molasses 4(j \ds. Cotton 8U ' " Bleached Cotton (i Skeins Sewing Silk, 4 do::. Buttons H U u u 11 f/j. G2* " U()J 42 09 14 04 12 a 2 75 3 12i 1 62Jt 1 68 4 14 4 20 24 48 818 24 Chai'i^ed in account FORM OF ACCOUNT -GOMPTE. Qneboc, Sept. 25th, 1878 M. Joseph Boinher, To HuNoiiE GouLET & Cu., I)r. "1878'^ — ——— "yiine it 4 7^ 61 /airs Calf Boots (di ^:j.75 251 25 i bb .( 108 " ^Viick " 2.U2 282 90 1 u 10 u 75 " Gaiters 1.12 84 00 1 ! 77/6' 1.7 (( 27 " Buskins . .SG 23 22 1 A if.:;. 4 u lib " Slippers '• .70 24 50 u 24 u 50 " Rubbers 1.04 52 00 717 93 Cr — ^une 10 Bv Cash 500 00 Ana;, 18 a Merchandise i cturned 40 00 (k 20 1 u Cash ice due 50 00 590 00 Balfi 8127 93 1 — — . »■# 13 FORM OF A SET OF EXCHANCE.-LETTRE DE CHANGE. J";^ Exchange for f: I? £1000 qut'brc, Sept. 20///, 1878. iL Jk Ten days ajhr sight of this Y\\\%x of Exchange ^ , {second and third unpaid), pay to the order of Joseph W,i i??////<7/ one thousand pounds storlinj', value received, and Pouliot one thousand poun( charge to account of To Home, Wade k Co., Broke I s, London, England. Uknuy Fanmno. ^^ Exchange for Quebec, Sept. 20///, 1878. £1000 Ten days after sight of this second of Exchange (first and thud unpaid), pay to the order of Joseph Pouliot one thousand pounds sterling, value received, and charge to account of . Uknuy Banning. 7<' Home, Wape cV Co, ) 1^ Ho y Brokers, London, England. \ Quebec, Sept. 20///, 1878. ^:^ Exchange for £1000 Ten days after sigh/ , ) •tiers.] y Montreal. ) Kmile Dumers k Co. RECEIPTS.-REgUS. I ON ACCOUNT. 832.25 QucIh-c, Oct. %th, 1878. /deceived Thirty-two Dollars and Twenty fire cents on ^ account of Prosper Sinofte, Charles Proulx. II IN FUl.L. f^ § loo 30 Quebec, Oct. Sth, 1878. Receivtd of Joseph Goi^non One Jiundnd and Fifty "i^^ei^hl Dollars^ llilrfy cents, in full of all demands. Leomuas Laleroe. li NOTES-BILLETS A ORDRE OU PROMISSOIRES. I INDIVIDUAL SOTli — NKCOTIAEI.i:. $440. 00 Q/n-/w, Scft. 27///, 1878. Ten ifays ajtn date, I promise to pay Aiii:;iisff Airhci %_or Older Four Ifuiuirrd and Foriy Dollars, value teeeived. PuisQUE Masson. II JOINT NOTE — NUN NKOUTIAHJ.H. » 1420. 7.5 Quebee, Sept. 30///, 1878. Thirty days after date, we jointly and severally pro- mise to pay Herculc Dei:;agne, at the Union Bank, Quebec, One % Thousand Four Hundred ami Twenty Dollars and Seventy-Jive cents, value received. Aluustk JiEAUmiV. Felix Deuousselle. Ill CHATTEL NOTE — lill-LET TAVAHLE EN EFFETS. .e86.5(» Quebec, Oct. 'Ind, 1878. 7u'0 months ajter date, for value recAved, we promise to pay George Ouiniet ^ Co. or order Eighty six Dollars and Fijty cents, in coal, at the then market late, the same to be deli- ^veted as per his outer within the limits of the Ci{v of Queb 'hec. IJkouin iS: (liN(jiUAs. 16 Si' id n- m 'itti' 9 Q». (till S Q =3 o O r-^ »> CO h- w "< ^ MH o ■*^ z CO o w o 5^1 r-l 200 1—1 I-H ^ 5v, 3 It \rr II OKRTIKIEI) ('HECK. Qh^/u-c, Oct. H)///, 1«"8- «» A'iK V so, ^ Teller J. Commercial Baak. />,■ /. .V.r.////./ .A'//^^ or Onkr fhr llnndml Seventy S' Dollars. Henuy J. Knioht. pr>7iLoo Ao. n.vi. HI ("EUTIFTCATE OF DEPOKTT. Qiirl'ec, (It. \'^tJi, IK'8. nHXOK B&HXC» y/r. .S\ Smith has deposited in this Bank One IJnndred\ %and Fifty Dollars, payable to Charles Wilson or Order, on return of this certificate properly endorsed. John U. Wu-t^iams, Teller $150.00 18 SINGLE ENTRY. INITIATORY SET (PARTNERSHIP. DAY-BOOK,— SALES BOOK,— BILL BOOK,— CASH BOOK, LEDGER, (CLOSED)— WITH STATEMENT BUSINESS PROSPEROUS. MEMORANDA. Seotember 10th, 1878,— Aurelo (jivuitT auJ .Iom. K. lAMiiit'ux ooiiimouc»» business with the Ibllo wince rcsourct's nnd liabilitii's ; trains und lossos to bo proportionately (lividod. Auri'le Grenier invests Cash, $4000 ; Mvirhanfiisf, s^lToO ; Nofi'S, as Ibllows : one tor $500, in favor of Aurulc (Jrenier, sig'ned by lly. iMinninif. and endorsed by Ulrie lioilurd, dated Au«r. 10th @, 00 days; and one for $700.00, an accepted draft, drawn by Nai)oleon Kinfret on LVlix Di'rousselle, Auir. 1st, at 90 days, and accepted Aivj;. .*h'd ; Personal Accounts, as follows : Jules Constant in, $'>00 ; l'ris(jue Masson, $750 ; Lionel Fitz Gerald, $1)00. .Tos(»pli \i. Iji'iTiieux invests Cash, $500 ; Real Estate, $5000. 12 — Sold Alb. Uemillard on a/(\ 2 Doz. llandkenhiefs. '1\ % 40c. ; Pes. Sheeting, 130 yds. % 10c. ; 4 do. C'assi- Hiere, 100 yds. % 50c. — ltec"d of Jules Constantin, in full of a/c, $500.— Paid cash for Printing, iVc, $30.00. 13. — Sold Art. Lemieux on his acceptance, @, 10 days, 1 ca.>.e child's shoes, 00 I'rs. % 50c. ; 2 do. Gaiters, IMI Prs % 03c. ; a Pes. Eng. Tweed. 27 yds. @ $1.00. )4. — Sold Win. Quinn, on a/c, 4 cases Gaiters. IMj Prs. @, $1.50; 2 do. Gents' Ties, 24 Prs.® $1.75.— Sold Joseph (ragnon, for cash. 1 IV. Velvet, 10 yds. @, $5 ; do. Cam- bric, 72 yds. % 8c. ; 10 do., Cottons, 300 yds. % lie. 15. — Paid cash for expenses, $3.75. — Sold Art. Laberge, on his note at 00 days, 3 Pes. Gingham, 125 yds. @,10c. ; () do. Sijotch Plaid, 240 yds. @, 13c. — Bought of Ijconidas Laberge & Co., Invoice of Merchandise, amounting to $3000 ; Paid cash $500 ; Note at months, $2500. 16. — llec'd cash on a/c of Lionel F'tz Gerald, $500. — Sold Chas. Simard for cash, 1 case Shoes, (50 Prs. @. 75c. ; 1 do. Gent's Gaiters, 24 Prs. @ $1.75.— llec'd cash for sales, $25.50. 17. — Sold Auguste Archer on a/c, 3 ,doz. Hoop Skirts, 30 © $2.50 ; 1 doz. " Empress " do., 1 2 @ $2.00 ; 3 Pes. Marseilles, 30 yds. % 50c. — Sold Jos. Pouliot, for cash, 3 Pes. Eng. Tweed, 27 yds. @, $1 ; 6 do.. Corduroy, 250 yds. % 75c. — llec'd cash of "Wm. Quinn, on a/c, $50. 21 II 19, — Paid Josoph K. Lomioux, ruHh on privulo a«i(>uiit, $100. — Paid canh for expenses, $7. 50. 20i — Sold Geor)[Tos Ouimet, for cuhIi, J{ taseH LadieH* Boots, 144 Prs. @ $2 ; 2 cases Ladies (J alters, 4S Prs. ® $1.75. 22i — Paid Aiui'li' Clri'iiicr, rash on private areouiit, sSj'.'). — Sold Joseph (liiiLTras, on a/c, «J Pes. Prints, En|j;lish, •J 10 yds. @!>c. ; o do. " Union" Prints, i:)0 yds. @ 8e. ; 7 do. Lancaster Prints, 244 yds. @ Hlc ; 4 do. " Oranjjfi' " Prints, 120 yds. @ HJc— Ucc'd cash for sales, $10.J}8. 23,--Ue<'d cash of Lionel I'itz (Jerald, in full of a/*-, $400. — Sold Autrustt; IJeaudry, on a/c, J] Pes. Oinjrham, 125 yds. ® 10c. ; 2 do. French Merino, 40 yds. (^ SOc. ; 5 do. Muslin, 90 yds. @ I4c. 24. ^^old Almanzor (luay, lor cash, P. — Sold Jules Constant in, on a/c, 5 Pes. Cotton, 120 yds. (§1 12J<'. ; 4 Pes. Sheetinjr, 1(10 yds. @ 10c. ; 4 do. Sheetiiiff. No. 1, 120 yds. @, 15c. 27. — Tlec'd cash in full of Prisipie Mas.son's u/r, ^750 — Sold J. 13. Kobitaille, on his note @, 60 days, 4 cases Hoots, 48 Prs. @ !5il.25 ; 2 do. 24 Prs., © $1.50. 29. — Sold Phil. Legendre, for cash, 2 cases Shoes, 120 Prs. @ 50c. ; 2 do. Ladies' CJaiters, 24 Prs. @ $1.15 ; 2 do. " Opera" Gaiters, 24 Prs. @ $1.75. 30.— Paid Clerk Hire in cash, $05.— Kec'd cash of Jules Constantin, in full of account, $4!>. Merchandise unsold, per inveutorv $2!)2l.0(> J{eal Estate ' 5000.00 .$7021.00 0-) DAY-BOOK. (^11. 'Im'.-, S.'|»t»Mul)t'r loih. ISTH. 2:i Quoboc, Soploml)or KJth, 1H78. r ♦ ■ Lionel Fitz Gerald, By Cash on a/c. 17 o 3 1 1 "William Quinn, By Cash on a/( Jos. ¥j. Lemienx, To Cash 1!> oo Aim^le Grenier, To Cash 28 Lionel Fitz Gerald, By Cash in full of a/c. Auguste Beaudry, To Merchandise. — as j)er S. B. 2(1 Ang'uste Archer. By Cash in full ol' a/c Jules Constantin. To Merchandise, — as per tS. B. 27 Prisque Mas£,on, By Cash in full of a/t Jules Constantin, By Cash in full of n/c Cr. Auguste Archer, l)r. To Merchandise, — as per S. B Cr. Dr. Dr. Joseph Gingras, Dr. To Merchandise, — as per S. B Cr. Dr. Vr. Dr. Cr. . Cr. 500 121> 50 100 75 <;i 400 00 00 00 00 00 84 00 45 10 12000 40 00 750 00 40 00 I M 24 SALES BOOK. 10 Quebec," September 12th, 18T8. Albert llemillard, On a/o. 2 Doz. Handkerchit-fy, 24 @ .40.. t» Pes. Sneeting, 180 yds " .10.. 18 4 " Cassimeiv, 100 ' " " .50.. 50 GO, 00, 00 i 18 Arthur Lemieux, Note at 10 days. 1 Case Shoes, GO prs. @ .50.. 80 2 " aaiters (ohilds) IH) " " .m.. GO 8 Pes. Eng. Tweed, 27 yds. " 1.00.. 27 14- William Quinii, On a/c. 4 Cs. Congress Gaiters, 9G prs. @, 1.50. 144 2 " Gents Canada, do, 24 " "1.75. 42 Joseph Gagnon, Cash. 1 Pc. Velvet, 10 yds. ® 5.00 50 00 48 00 00 00 G " Cambric, 72 " 10 " (V)tton. 800 1. .08 .11 00 ')| ii ^W^'- 6 Pes. Prints Eng-lish, 210 yds. @ .09.. 18 r, " " Union. 150 " '' .08.. 12 7 - " Lancst'r, 244 " " .08i 20 4 " '• Oranae, 120 " " .08.V 10 724 54 214 50 P P 00 00 90 00 74 20 2:5 37200 Auguste Beaudry, On a/c. 3 Pes. Gingham, 1 25 yds. @, . 1 1 2 oO 2 " Fr. Merino, 40 " ".50 20 5 " Muslin, 90 - " .14 12 24 ~ P5 Almanzor Guay, 6 Pes. Linens, Cash. 3() vds. 'ffi. 2.00... 72 00 60 o •• Eng. Prints. 200 " G " Parametta. 300 - .20, 40 75.... 225 00 ; ooj 00 — -H] PQ « « M d Ju!'>s Constantin, On a/c. 5 Pes. Cottons, 120 yds. @- .12| lo 4 " Sheeting. 100 '• " .10.. 10 4 " SheetingNo. 1, 120 '• -.15.. 18 00 00 00 27 Jean B. Robitaille, Note at 60 days. I 4 Cases Boots, 48 prs. @, 1.25 60 00 9 '. " 24 " •' 1.50 36 00 29 Phil. Legendre, Cash. 6 Cases Shoes, 168 prs. ® .77Vr 6184 4510 337 00 49 00 ,9(> 129 00 60 2029158 26 CASH BOOK. (Usii 1 Dr. Cr. Sept i( 12 (t 14 15 u 16 ii (1 u Oct. T 10 20 23 24 26 27 29 4000100 50000 500 00 S8I76 500 00 87 25 00 50 214 50 50 00 lOAmt. invested by Aurele Grenier. " " " Jos. E. Lemieux. Ilec'd of J. Coiistantiii in fullof a/c Paid for Printing &c Rec'd. of Jos. Gagnon for Mdse. per S. B Paid for Expenses " Leonidas Laberge for Mdse. per I. B Rec'd. of L. Fitz Gerald on a/c... " " Chs. Simard for Mdse. per S. B " for sales of Jos. Poiiliot for Mdse. per S. B " Wm. Quinn on a/c Paid Jos. E. Lemieux on a/c for Expenses liec^'d. of George Ouimet for Mdse; per S. B 11 37200 22 Paid Aurele Grenier on a/c Rec'd. for sales of L. Fitz Gerald in full of a/c " Almanzor Guay for Mdse perS. B Paid for repairing store Rec'd. of Aug. Archer in full of a/c " Prisque Masson •' Phil. Legendre for Mdse. perS. B oOPaid clerk hire Rec'd of J. Coiistantin in full of a/ Balance on hand 30,00 o >- - 500 00 10138' 400100 337;00l lOOiOO 750 75 00 /c Balance brought down. 129 750 120 oo; oo! I I 60 75 00 4900 814274 7286 8142 00 49 74 728649 •'>7 I'r s: 1 si: ! if t i* I. w ffl 1— < W J J P5 w K! O Amount. | o o c»o o O O "T 1- O c: o 1- :<-. tc OO r-i T}< o; lb s c S rP 5 1^ o 1> o o S-o o o S'h c/°i y. y, tr. a '''^ - - ^ 0* 'C H o ooc o O O ^ •£; vr Ji'6 : : : 0; = ec 0" i.r •— 1 1— 1 re Q t-D, ^ << u • • ■ • • : : : :^ S lU O fe«^^^ r: .• C-w ^C3 i-i ^. rt fc. fc. S;^- re ).< "i 1— I b tl Z, c - v< » M '^ Ph- t ; : : : ?-a ec IT t- 2 --J 1—1 1—1 rH r- S'l • a :: = rn ■<'X »-M -r^ IC rf iC 4; s = rt c T -=5 > -- — 7 ■ .. r_ " - — C Cl ^ >o a 5^ -> — ... — , ^ rs CO c *^ 0. a '"^ rt »»• ^ <^> J. a a H S : 1—1 »-- S Li ^ bi =« u 9 r: s C5 r3 a> :3 r3 -/ a re p ^ u T" J a-s !« . •OX I - 28 LEDGER. J)R. AURELE GrENIEU i'll. 1878 Sept.. 22 To Oasli 2 i 75 30 00 " Balance | 9059 .54 91.34,54 1878 I I I Sept...!l0 IJy Investment ... " ...30; " Net Gain... Oct. rP.v Balance.. Dr Jo.seph E. Lemieux 9100 00 34154 9 134;. 54 905954 C'R. 1878 j Sept... 19 " ... 30 ToCa>-li |2 " Balance I. Dr. 100 00 5420 67 l_ 5520*07 1878 Sept... Oct. 10 By Investment. 30 " JNetGain. 1 Bv Balance.. 5500 20 5520 00 07 07 5420 1 07 Jules Const aa'tix Cr. 1878 Sept... To Balance. " Mdsc" .... Dr. 1878 1 500 2 49 00 00, Sept... 12 ;;o !549 00; 1 1 I 1 ! pRiSQrE Massox BvCasIi I 500 49 549 00 00 00 Cn. 1878 ; Sept... lOjTo Balarce.. '50 001 1878 I Sept... 2^ r5v Oasli 750;00 29 Dr. Lionel Fitz Gerald 1878 Sept... 10 To Balance., Dr. 1878 Sept... Oct 900 900 00; 00 I87i I Sept... 16 By Cash. - ^ I : Alb. Remillard *•> Cr. 500 00 400|00 900 00 Cr. To M(W 1 To Baliinct> .. 72 (50 "2 00 1878 Sept. iO By Balance.... 12 CO Dr AViLLIAM QUINX 1878 Pept... Oct. 14 1 To Mdse. To Hiilniice.. ! I ' ISOiOOl • i"l 18f) 1878 Sept... 17 By ("ash. (M) 130 O't; Cr. . ;]0 '• Balance 1 i. no K'.tJ ISd 00 00 00 I ! P r I f Dh. 1878 j I vSt'pt... 17 To Mdse.. AuGrsTE Archer I ii 1878 Sept... 20 ]\y Cfi.-l. (/l{. 120(»0 I-!', i I I. i 13k. Joseph Gingras Cr. 1878 Hept... To Mdse- •1 61 84 i 1878 1 Sept... '30 1, Beaudi By Balance 1 At In. t Ar Dl:r>t Oct Bit To Balanop 61 84 GUSTE {Y Cr. J.S78 S«'pt.... 23 1 To Mdse *7 45 in 1878 Sept- ;jo By Ba'ance... . 4.0 10 To halnnfc. i , ti .„! Ort 4o 10 STATEIVIENT showing the conaition of the Business on the 30th Septenfiber, 1878. RESOURCES. I P I'roin Ledger accountN : ' Albert Ilemillard 7260 William Quinn 18(100 Joseph Giiij?ras til 84 Aiigusto Beaudrv 45 10 2" From Cosh Book.— Cnsli on hand ... S° J'rom Bill Book :— , Ily. Fanniiiir's nofo due Oct. 12th.. 500 00 ]Sap. Kinfret's - - Nov. 4th... 700 Ooi Arth. Lemieux's" ' Sept. 26th. 117 48 Arth. Laberoe's " '• Nov. 17th. 4^170 .I.B, JJohitaille's •' '• Nov. 20th. 1)6 00 4^ From Inventory : — Merchandise unsold 2021 00 lieal Estate .)000 00 815 54 7286 49 LIAKIIJTIES. iM-om Bill Book :— ' Our note favor of (henier tS: Leniieux due March 18th 1870 Present worth 31 145718 7021 00 16980 21 2500 00 1448021 I .1 ^i Aiirt'lo Groiiior, invested .^0100.00 drew out 75.00 Net Investment Joseph E. Leiiiieiix invested $oo00.00 drew out 100.00 Net Investment, n02o.00 O400.00 Total Net Investment | 14425.00 Present AVorth I 14480.21 DiU'erence. — Net G ain. Aurele Grenier's Net Investment.. $0025.00 »ShareofNetGain 84.54 Present worth I Jos. J-:. Leniicux's Net Investment. S5400.00| ►Share of Net Gain 20.67 Present worth Total Present worth, 55.21 !I0:)(),54 5420.07 SI 4480.21 82 DOUBLE ENTRY. INITIATORY SET. DAY-BOOK,— JOURNAL AND LEDGER, (CLOSED)- WITH STATEMENT. BUSINESS PROSPEROUS. N. B.— The Cash Book, Bill Book and Sales Book have been omitted in this set ;— their form, as also the manner of keeping them, being the same as in Single Entry. 3 1 i DAY-BOOK. Quebec, February Ist, 1879. Albert R^millard continues business with the following Resources & Liabilities taken from Balance acct., Ledger A. RESOURCES. Cash on hand 125000 Cash on deposit, Commercial Bank.... 1840 50 Merchandise per Inventory 4000 00 Notes on hand 52000 Kobt. Bouchette owes on a/c , 72 80 Hercules DeGagne " 13240 Felix Derousselle " 205 75 LIABILITIES. Notes outstanding 325 00 Et. Frechette, — Balance due him 420 50 Gaumond & Gondron, them... tJOOOO Bought of Dion & Lamothe on a/c. 5C Bbls. Flour © 10.00 500 200 Sacks Cofiee, 13000 lbs. % .09. 1170 Sold Maurice Lemoine for cash, 30 lbs. Coffee © .10 20 " Rice " .05^ 00 00 100 Sugar " .07 3 00^ i!io! 7i00i Paid Stationery, Printing, &c. Sold Philemon Morency on his note © 10 days, endorsed by Napoleon Rinfret, 5 Bbls., 1000 lbs. Pork © .10 8021 45 1345 50 1670 00 11 20 100 11168 10 00 00 05 86 Quebec, February 5th, 1870. Am't brouj^ht forward |... Ibught of Picard & Blouin, 10 Hds. N. O. Molasses, 000 g. (^ .40 240 00 10 Hhds. Cuba Sugar, 9500 lbs. ® .05 476 00 20 llf. Chests Ool. Tea, 1080 " " .50 640 00 Paid thorn cash $500.00 Note at 16 days 500.00 Balance on a/c 255.00 ■1255 6 Deposited in Commercial Bk, Sold Frs. Goulot on a/c. 1 Bag Coffee, 80 lbs. © .15 12 20 Gals. Molasses, " ,50 10 30 lbs. Rice, " .05 J 1 00 11168 05 Lost, whilst out walking, cash. 10 Sold Georges Matte, 2 Hhds. Sugar, 2100 lbs. % .0(5... 126 10 Hf. ChestK Tea, 540 " " .55... 297 Received in payment. Cash 200.00 Balance on a/c 223.00 423 11 Received of Hercules De Gagne on a/c. 13 _ Received from executors of my deceased uncle's estate, 50 Sha. Comm. Bk. Stock © 105.00 5250 Cash deposited in Commercial Bk.. 500 14 Paid per check on Comm. Bk., in full of a/c. Et. Frechette 420 Gaumond & Gendron 600 00 00 65 00 00 00 00 00 50 00 1255 00 650 00 28 65 10 00 423 00 100 00 5750 00 1020 50 20400^20 36 Quebec, February 15th, 1871). :\ I I Am't brought forward Sold Alox. Lomoino on n/e. 2 llhds. Havana Sugar, 1970 lbs. ® 6 c. 17 Keceived of Philemon Morcncy in payment of his note dated Feb. 3rd, cash 19 Sold Laberge & Grcnier, 10 lids. Sugar (Hav.) ITOOO lbs. @ 5c. 550 8 " •' (N. 0.) 3700 " " Gc. 222 Received on a/c, Cash 500.00 Balance due 272.00 772 20400 20 118 20 100 00 oo • •• Sold Napoleon Rinfret for cash, *~6 shares Commercial Bk. Stock ©.... 108 24 Sold C. & O. Simard, on a/c. 200 lbs. Pork © .lie 22 110 " Coffee*' .18 19 (< Pd. Picard&Blouinmy notedat. 5th Fe. 500 As also on a/c, Cash 100 00 00 00 00 00 80 00 00 V -26 Received of Al. Lemoine cash in full of a/c 27 Sold Robert Bouchette, on a/c. V 10 Bbls. Flour © 9.50 , v' |Received of Felix Derousselle cash on a/c. 28 ./Paid 3 clerks' salary in cash 150 00 Store rent 10000 Merchandise unsold, per invenlory... 5800 00 772 00 64800 4180 600 00 118 20 95 00 5000 250 00 23193'40 37 JOURNAL. h Quebec, February 1st, 1870. Ibc. idries Dr. To Stock. iCash 2 Commercial Bank 1 Merchandise 2 Bills Receivable 3 Robert Bouchette 3 Hercules DeGraj^ne 3 Fel:x Derousselle 1250 00 Stock Dr. To Sundries " Bills Payable " Et. Frechette " Gaumond & Gendron. 1840|50 4000,00 520,00 72 80 132 40 205 75 1345:50 8021 45 Merchandise Dr. To Dion & Lamoihe. Cash Dr. To Merchandise. 3 Expense Dr. To Cash 1670 11 00 10 325 00 42050 600 00 1670 00 Bills Receivable Dr. To Merchandise. 5 l;Merchandise Dr. To Sundries. 11 " Cash 2 4 " Bills Payable " Picard & Blouin 20 00 10000 1255 00 12423:05 1110 20 00 100 00 500 00 500 00 255 00 12423 05 38 Quebec February 6th, 1879. Am't brought forward. Commercial Bank Dr. To Cash. Frs. Goulet Dr. To Merchandise. -8 Loss & Gain To Cash. —-10 Dr. Sundries Dr. To Merchandise. Cash Greorges Matte. Cash 11 Dr. To Hercules De Gacrne... 13 L_ Sundries Dr. To Stock Commercial Bk. Stock Commercial Bank 14 Sundries Dr. To Commercial Bank. opt. t rechette SGaumond & Gendron.............. *..... Alex. Lemoine Br. To Merchandise...... 17 LI' Cash Dr. To Bills Receivable. 19 l,Sundries Dr. To Merchandise ICash 5Laberge & Grrenier...... 1242305 650 00 2365 10 00 1242305 200 223 100 650 23 00 00 00 00 lOi 423 65 00 00 5250 00 50000 420 50 600 00 100 00 t 5750 00 20 00 i]8 100 500 272 00 1020150 00 I 118 100 772 20 00 00 21390 40 21390 40 89 i:n 8 Quebec, February 22nd, 1879 li Am't brought forward Cash Dr. To Commercial Bk. Stock 24 C. & 0. Simard Dr. To Merchandise. u Sundries Dr. To Cash. Bills Payable Picard & Blouin 26 Cash Dr. To Alex. Lemoine.. 27 3 Robt. Bouchette Dr. li To Merchandise. ICash 3 5 Expense 1 To Cash. Dr. To Felix Derousselle. 28 Dr. 21390 40 648 00 4180 K'' 500 00 100 00 118 20 95 00 50 00 250 23193 00 40 21390 40 648 00 4180 600 00 118 95 50 250 20 00 00 00 23193 40 i 40 ^\ LEDGER. Dr. Stock. Cr. 1879 Feb.... « To Snndriefl.... " Balance. 1 1 1345 .. 12623 50 70 20 1879 Feb.... 1 *** • •• Mar... 1 13 28 13969 I'By Sundries " Lo?s & Gain. 1 To Balance. 8021 6760 197 45 00 75 1396920 12623170 Dr. Cash. Cr. 1879 Feb.... 1 ti 10 • •• 11 • •• 17 • •• 19 ■ •• 22 • t* 26 ... 27 Mai... 1 To Stock. " Mdse. " H. DeGagn^ 2 " Bill8Receiv.2 " Mdse 2 " Com.Bk.Stk3 " Al. Lemoine 3 " F. D£rou8Belle... 3 To Balance 1879 1250 00 Feb.... 3 11 10 5 200 no 6 100 00 8 too 00 24 500 00 28 648 00 • 1 118 20 50 00 30 2977 947 30 By Expense I " Mdse I 2 2 3 3 " Com. Bk " Loss (&Gain. " Sundries " Expense " Balance... 20 500 650 10 600 250 947 00 00 00 00 00 00 30 2977 30 Dr. Merchandise. Cr. 1879 Feb « Mar To Stock " Dion & Lamotbe " Sundries " Loss& Gain To Balance.. '1879 1 4000 00 iFeb. 1 1 1670 00 « <. 1 1255 00 « 6 459 75 (1 10 K 15 « 19 11 24 (1 27 75 « 28 ■ 7384 5800 00 By Caph " B. Receivable " Frs. Goulet..., " Sundries " Alex. Lemoine " Sundries " C.&O. Simard " Rbt. Bouchette " Balance 11 100 23 423 118 772 41 95 5800 10 00 66 00 20 00 80 00 00 7S84 75 41 VT Dr. Bills Receivable. Cr. 1879 Feb.... 1 3 1 To Stock 1 520 100 620 00 00 00 u « Mdse 1 To Balance March 620 00 1879 Feb..., By Cash " Balance. 100 520 620 00 00 00 Br. Bills Payable. Cr. 1879 Feb..., 24 To Cash. ••• mO Balance- 500 00 325 00 825^00 1879 Feb.... « March By Stock 1 " Mdse.. 11 325 00 500 00 [' 825 00 By Balance - 25 00 Dr. Commercial Bank. Cr. 1879 Feb.... 1 6 13 ) To Stock 1 1840 650 500 2990 50 00 00 50 1879 Feb.... U • •• 14 28 By Sundries 2 " Balance ' 1020 1970 2990 ■SO " Cash 2 " Stock.... 2 00 To Balance 50 March 1970 00 Dr. Commercial Bank-Stock. Cr. 1879 Feb.... March 13 28 " Loss & Gain To Stock.. 1 To Balance.. 5250 00 1800 6268 00 4620 00 1879 Feb.... By Cash " Balance.. 648 4620 5268 00 00 00 42 3 Dr. Robert Bouchette. Cr. 8 1879 I Feb....! 1 " ...27 March! 1 To Stock., •' MdBe.. To Balance.. 72 95 167 80 80 00 167180 1879 Feb... 28 By Balance. 16: 167 80 80 Dr. Hercules DeGagne. Ck. 1879 Feb.... 1 t To Stock 1 132 132 40 40 1879 Feb.... « 11 28 Br Cuith <• ! 100 32 132 r\(\ " Balance 40 To Balance 40 March 32 40 , Felix Derousselle. Cr. 1879 Feb..., March 1 Dr. To Stock. To Balance 1 205 205 75 75 166175 1879 Feb.... « I By Cash " Balance. 50 155 206 00 75 75 Et. Frechette. Cr. 1879 Feb 14 To Commercial Bk. 420!50 1879 Feb By Stock. 420'50 Dr. G-AUMOND & GeNDRON. Cr. 1879 Feb 14 To Commercial Bk 600 00 1879 Feb. By Stock. 600 00 43 Tpr Dr. Dion & Lamothe. Cr. 1879 Feb... 28 To Balance... 1670 00 1879 Feb.... Mar... By Mdse. By Balance.. Dr. PiCARD & BlOUIN. 1670 00 i67olno Cr. 1879 Feb.... To Ca«h 3 100 155 255 00 00 00 1879 TJ-eb.... Mar... 5 1 By Mdae 1 255 256 00 " Balance By Balance 00 1 165 00 Dr. Francois Goulet. Cr. 1879 Feb.... Mar... To Balance. Dr. ToMdse 2 23 65 23 65 1879 Feb.... 23 By Balance. G-EORGEs Matte. 23 65 Cr. 1879 Feb.... Mar... lOTo Mdse l,To Balance. 223 00 223 00 1878 Feb... 28 By Balance. Dr. Alexandre Lemoine. 223 00 Cr. 1879 Feb..., 15 To Mdae. 118 20 1879 Feb.... 26 By Cash. 118 20 44 Dr. Laberoe & Grenier. Cr. 5 1879 Feb.... Mar... To Milse.. To Balance.. 272 00 272100 1879 Feb... 28 By Balance. 272 00 Dr. C. & O. Simard. Cr. 1879 Feb.... Mar... Dr. To M due. To Balance., 4180 4] 80 1879 Feb.. 28 By Balance- Expense. 4180 Cr. 1879 Feb.... To Cash. « « Dr. 20 250 270 00 00 00 1879 Feb.. 28 By Loss & Gain Loss & Gain. 270 270 00 00 Cr. 1879 Feb.... <« To Cash " Expense. " Stock... 1879 2 10 00 Feb. 28 270 00 « <( 197 75 477 75 -^~" By Merchandise.... " Commercial Bk. Stk. Dr. Balance. 1879 Feb 28 i STATEMENT OF LOSSES di GAINS. -Representative Accounts. Merchandide. Proceeds from nalen... 1584 76 Value of that unsold.. 6800,00 Total proceeds 7384.75 Cost 6925.00 Gain. LoHH & Oaiii. KxpenHe. Cash Lost Outlay Commercial Bk. iStk. — Proceeds of aalcH 648 00 Value of unsold 4620.00 Totalproceeds 5268.00 Cost..' 6250.00 Gain Net Gain. 18 00 Losses. Gains 10 00 270 00 19; $477 76 75 459 75 18 477 00 75 STATEMENT OF RESOURCES & LIABILITIES.-Real accts. and Inventories. 1° From inventory of unsold property. Merchandise Commercial Bank Stock 2° From Ledger accounts. Cash.— Amount received 2977.30 Amount disbursed 2030.00 Balance on hand 947.30 Bills Receivable. — Bills payable. — Commercial Bank.- R. Bouchette. Here. DeGagn^. Dion & Lamothe. F. Dorousselle. Picard & Blouin. Frs. Goulet. Geo. Matte. Laberge & Grenier. C. & O. Simard. A. R^millard. Notes on hand Notes issued and unredeemed.... -Deposit in our favor He owes us He owes us We owe them He owes us We owe them He owes us He owes us They owe us They owe us His net Investment 12425.95 His net Gain 197.75 His present net Invstmt. 12623-70 47 Resources Liabilitiea. 6800!00 4620 00 947 SO 620 00 325 00 1970 00 167 80 32 40 1670 00 155 76 , 155 00 23 65 223 00 » 272 00 41 80 ... 12623 70 $14773 70 14773 70