LIBRARY 
 
 OF THE 
 
 UNIVERSITY OF CALIFORNIA. 
 
 Class 
 
NEWSPAPER ACCOUNTS 
 
NEWSPAPER ACCOUNTS 
 
 BEING A PRACTICAL TREATISE ON THE BOOKS 
 
 AND ACCOUNTS IN USE IN 
 LARGE AND SMALL NEWSPAPER OFFICES 
 
 TOGETHER WITH 
 
 A SPECIMEN SET OF BOOKS 
 containing entries representing a Half-year's Transactions 
 
 BENJAMIN T. NORTON. F.C.A. 
 
 |l 
 
 GEORGE T. FEASEY, A.C.A. 
 
 (of the Firm of PRATT & NORTON, 9 Old Jewry Chambers, London) 
 
 LONDON : 
 GEE & CO., PRINTERS AND PUBLISHERS, 34 MOORGATE STREET, E.G. 
 
 1895 
 
PBEFACE 
 
 THE present work is intended as a medium of reference to 
 practising Accountants in respect of points in connection with 
 the books and accounts of newspapers which require technical 
 treatment, and also as a guide to newspaper managers and others 
 who may be responsible for the arrangement and carrying out of an 
 accurate system of accounts. The latter class have not always the 
 opportunity of availing themselves of professional aid in the opening 
 and keeping of their books, and may therefore find that the forms 
 and explanations herein given are of assistance to them in their 
 labours, whilst the accountancy profession, as is well known, is always 
 ready to welcome any such additions to the common knowledge as 
 are the result of careful study upon the part of individual members, 
 who may have had special opportunities for becoming well acquainted 
 with the subject in question. As, therefore, the authors have had 
 occasion to devote considerable time to the matter of Newspaper 
 Accounts generally, they venture to hope that their experience and 
 opinions as now set forth will prove of some value to their readers. 
 
 Although books similar to this in name and object have been 
 previously published, it appeared to the authors that there was room 
 for dealing with the features peculiar to the financial records of 
 newspapers in more detail than had hitherto been attempted. 
 They trust, therefore, that this work will be regarded as a useful 
 extension of existing treatises. 
 
 The thanks of the authors are due, and are heartily given, to 
 various clients and friends in the newspaper world who have afforded 
 them technical information and assistance, more especially to one 
 manager in particular, who has devoted the whole of his business 
 life to the obtaining of such an acquaintance with the subject as 
 few others perhaps possess, and whose help has, therefore, been 
 especially valuable. 
 
 9 OLD JEWKY CHAMBERS, LONDON, 
 16th April 1895, 
 
 211717 
 
CONTENTS 
 
 PAGE 
 
 CHAPTER I. INTRODUCTORY ... ... ... 1 
 
 CHAPTER II. BOOKS RELATING TO SALES : 
 
 1. Order Book ... ... 6 
 
 2. Day Book ... ... ... 7 
 
 3. Returns Book... ... ... 7 
 
 4. Ledger ... ... ... 8 
 
 5. Cash Sales Book ... ... 9 
 
 6. Back Numbers Sales Book ... 9 
 
 7. Subscription Order Book ... 10 
 
 8. Subscription Ledger ... ... 10 
 
 9. Sundries Day Book ... ... 11 
 
 10. Sundries Ledger ... 12 
 
 1J. Distribution Register... ... 12 
 
 12. Stock Register ... ... ]3 
 
 CHAPTER III. BOOKS RELATING TO ADVERTISEMENTS : 
 
 1. Order Book ... ... ... 14 
 
 2. Day Book ... ... ... 15 
 
 3. Ledger ... ... ... 15 
 
 CHAPTER IV. BOOKS RELATING TO CONTRIBUTIONS : 
 
 1. Register ... ... ... 17 
 
 2. Ledger ... ... ... 18 
 
 CHAPTER V. BOOKS RELATING TO PURCHASES AND 
 
 EXPENSES : 
 
 1. Invoice Book ... ... ... 20 
 
 2. Invoice Ledger ... ... 21 
 
 3. Paper Book ... ... ... 21 
 
 CHAPTER VI. BOOKS RELATING TO CASH : 
 
 1. Cash Received Book ... ... 23 
 
 2. Cash Book ... ... ... 24 
 
 3. Salaries and Wages Book ... 24 
 
 4. Petty Cash Book ... ... 25 
 
 5. Postage Book ... 26 
 
Vlll. CONTENTS. 
 
 PAGE 
 
 CHAPTER VII. PRIVATE BOOKS: 
 
 1. General Ledger ... ... 27 
 
 2. Private Ledger ... ... 37 
 
 CHAPTER VIII. DEPARTMENTAL CHECKS UPON THE BOOK- 
 KEEPING : 
 
 1. General ... ... ... 41 
 
 2. Sales ... ... ... ... 42 
 
 3. Advertisements ... ... 43 
 
 4. Contributions... ... ... 44 
 
 5. Purchases and Expenses ... 44 
 
 6. Cash ... 45 
 
 CHAPTER IX. ADAPTATION OF THE SYSTEM TO PAPERS 
 
 OF SMALL CIRCULATION ... ... 47 
 
 CHAPTER X. ADAPTATION OF THE SYSTEM TO EVENING 
 
 PAPERS ... ... ... ... 51 
 
 CHAPTER XI. ADAPTATION OF THE SYSTEM TO WEEKLY 
 
 PAPERS ... ... ... ... 54 
 
 APPENDIX A. SPECIMEN SET OF BOOKS CONTAINING 
 ENTRIES REPRESENTING TRANSACTIONS 
 FOR THE HALF-YEAR ENDING 30 JUNE 1895 57 
 
 APPENDIX B. SPECIAL RULINGS OF BOOKS FOR PAPERS 
 
 OF SMALL CIRCULATION ... ... 191 
 
 APPENDIX C. SPECIAL RULINGS OF BOOKS FOR EVENING 
 
 PAPERS ... ... ... 205 
 
 APPENDIX D. SPECIAL RULINGS OF BOOKS FOR WEEKLY 
 
 PAPERS ... ... ... ... 221 
 
 INDEX 225 
 
NEWSPAPER ACCOUNTS. 
 
 CHAPTEE I. 
 
 INTRODUCTORY. 
 
 ^PHE production and distribution of newspapers involves con- 
 siderably more work in the bookkeeping department than is 
 the case with most other businesses, and it is therefore very 
 necessary to adopt such a system as will combine the minimum of 
 labour with the maximum of accuracy and safety. The need of 
 correct and complete records increases in proportion with the 
 volume of work, although some offices do not recognise this truth, 
 but appear to think that the multitudinous nature of the accounts 
 furnishes a reason for abridging the entries as much as possible. 
 After perusal, however, of the detailed set of accounts about to be 
 explained, it is believed the fact will be apparent that the true 
 economy of the matter consists in the employment of such a method 
 as will reduce the risk of errors and losses to the smallest limits, 
 even at the cost of considerable expenditure of clerical labour. 
 
 Although the arrangement of the Chapters divides the subject into 
 sections as between morning and evening papers and weeklies, the 
 book is intended to be read as a whole, and it must therefore not be 
 supposed that the Chapters headed "Evening Papers" and "Weekly 
 Papers " respectively contain all the matter applicable to those 
 departments. Subject, on the contrary, to the qualifications 
 appearing in Chapters X. and XI., the other Chapters apply 
 equally to all classes of papers, as also indeed to the publication of 
 monthly periodicals, which however do not come strictly under the 
 head of newspapers, and are therefore not dealt with in these pages. 
 
 In order to keep the matter within practical limits, and to make 
 clearer the points desired to be emphasised, detailed reference to 
 subjects not peculiar to newspapers but common to all commercial 
 concerns has been as far as possible omitted. It was thought 
 unnecessary, for instance, to introduce a Bill Book in the specimen 
 
2 NEWSPAPER ACCOUNTS. 
 
 set of transactions appearing in Appendix A, the drawing or 
 acceptance of bills being probably the exception rather than the 
 rule. 
 
 With reference to the departmental checks and tests set out in 
 Chapter VIII., it may be mentioned that an opinion is sometimes 
 expressed to the effect that it is injudicious to lay bare various 
 methods of fraud on the ground that it may serve to educate 
 intending defaulters. The contrary is, however, submitted to be the 
 fact ; and it is held that every publicity should be given to such 
 cases as occur from time to time, so as to deter employes from 
 commencing any irregular practices. 
 
 In the set of entries representing a half-year's trading, which is 
 given in Appendix A, it is sought to carry the reader through 
 the whole of the transactions, from the editorial and printing depart- 
 ments to the collection and disposal of the cash in the counting- 
 house, and afterwards to the preparation of the Trading Account 
 and Balance Sheet. The accounts are given, it is hoped, in suffi- 
 cient fulness to allow of ready comprehension, but it will of course be 
 understood that they are in miniature as contrasted with the actual 
 records of the leading daily papers. With regard to the classification 
 of the items of cost and expense in the Invoice Book, Petty Cash 
 Book, and Trading Account, it may be explained that the prin- 
 cipal consideration is not so much to arrange the expenditure under 
 several divisions of equal amount as to shew separately such out- 
 goings as more particularly require constant care, in order to secure 
 their being kept within due limits. The tendency of all kinds of 
 expenses to increase is proverbial ; and a method which will record 
 the details fully, and at the same time afford an easy means of 
 classifying and comparing the totals, is the principal step towards 
 obviating such an undesirable result. The specimen rulings which 
 are given, being in accordance with books which are in actual use in 
 newspaper offices, may be accepted as practical and suitable for 
 general application ; and not merely as something which it is thought 
 would probably prove workable when applied to real transactions. 
 At the same time in various small particulars the system has been, 
 it is hoped, improved, as compared with that in vogue in any 
 particular office, in order to make it represent as far as possible a 
 complete model set of accounts. Amid the pressure of business at the 
 present day many newspaper managers, while recognising the 
 
NEWSPAPER ACCOUNTS. 3 
 
 necessity of having suitable books of account, are not very careful 
 to see that the system is completely carried through, e.g., that all 
 the quantities and amounts, c., for which the system provides a 
 check, as between one book and another, or one column and another, 
 are duly totalled and agreed. Subject then to the foregoing 
 qualification, which applies only to a very small portion of the 
 detail, the forms submitted are those which experience has fully 
 approved. 
 
 In order that the specimen rulings may be quite clear, printed 
 headings are given with all the forms. It will be understood, 
 however, that in practice it is not necessary to have same for the 
 whole of the books, but only in cases where, in their absence, 
 the entries would be likely to get confused. Care has been 
 taken to accurately proportion the various items, in order that the 
 perusal of the figures may be of assistance to readers who have 
 had no practical acquaintance with newspaper work. As many 
 single amounts are set out as were thought necessary to make the 
 matter clear, the remainder being bulked in each book under the 
 title of " sundry persons " ; and it is hopad that the due medium has 
 been observed between, on the one hand, insufficiency of particulars, 
 and, on the other hand, the superfluity of detail which is likely to 
 cause confusion in the mind of the reader. 
 
 It will be understood with regard to the Day Books, Ledgers, 
 &c., dealing with both sales and advertisements, that, although single 
 books are quoted, it is customary in large offices to employ a 
 number of each kind of book in order to divide the clerical work. 
 Such division, for example, in the case of the Ledgers, is made 
 with regard to either an alphabetical arrangement or classifica- 
 tion of districts, &c. The extent to which the books are in this 
 way multiplied is of course immaterial, so long as there is a system 
 in force which will admit of the accounts being balanced with the 
 minimum of labour. The present object is to formulate a proper 
 system and to describe the books which are essential to it, after 
 which the details can readily be altered to meet the circumstances 
 of individual cases. 
 
 Only those who have had long experience are fully aware of 
 the immense waste of effort which often takes place when an 
 accurate balance of books cannot be obtained, and when in con- 
 sequence of there being no way of localising the error to any 
 
4 NEWSPAPER ACCOUNTS. 
 
 particular department, the whole of the books have to be re- 
 checked to discover the discrepancy. It is a matter of common 
 remark in such cases that the item so eagerly sought appears 
 only at the last moment, and although perhaps this conclusion 
 would not be fully verified were statistics on the point forthcoming, 
 delays and difficulties occur sufficiently often to cause any scheme 
 to be welcomed, which provides for balancing books in sections. It 
 may, therefore, be here explained that the present set of accounts 
 is so arranged as to admit of such special balancing to a con- 
 siderable extent. At the same time, it is well to say that the plan 
 may be easily modified, as is afterwards explained, for adaptation 
 to cases where elaborate books are not required. 
 
 Beyond the question of facility in balancing, however, there is 
 the further important consideration that the division of books into 
 sections very much reduces the risk of embezzlement on the part of 
 employes. This will be more fully seen from the explanations in 
 connection with Departmental Checks (see Chapter VIII). 
 
 The books recommended for use in the larger offices, arid 
 the arrangement of same for agreement and balancing, are as 
 follows : 
 
 SALES. 
 
 1. Order Book. 
 
 2 Day Book g periodically with Sales 
 
 si-Returns Book. Ledger AcCOUnt in General 
 
 4.-Ledger. 
 
 5. Cash Sales Book. \ 
 
 _ _ _ ! Agreed periodically with Cash 
 
 6. Back Numbers Sales n 
 
 Received Book. 
 Book. 
 
 7. Subscription Order 
 
 Book. 
 8. Subscription Ledger. 
 
 Agreed periodically with Sub- 
 scription Ledger Account in 
 General Ledger. 
 
 9.-Sundries Day Book I Agreed periodically with Sundries 
 10.- do. Ledger. Ledger Account in General 
 
 Ledger. 
 
 1 Arranged for collecting and 
 periodically agreeing quantities 
 
 12. Stock Register. f and results from all the fore- 
 
 going books. 
 
NEWSPAPER ACCOUNTS. 
 
 A D VER TISEMENTS. 
 
 13. Order Book. \ Agreed periodically with Adver- 
 
 14. Day Book. tisement Ledger Account in 
 
 15. Ledger. ) the General Ledger. 
 
 CONTRIBUTIONS. 
 
 16 Register. ) A S reed periodically with Con- 
 
 17* Ledger. tributors' Ledger Account 
 
 in the General Ledger. 
 
 PURCHASES AND EXPENSES. 
 
 18. Invoice Book. ) Agreed with Invoice Ledger Ac- 
 
 19. do. Ledger. j count in General Ledger. 
 
 f Agreed with Paper Account in 
 20. Paper Book. 
 
 I General Ledger. 
 
 CASH BOOKS AND PRIVATE LEDGERS. 
 
 21. Cash Received Book. 
 
 22. Cash Book. 
 
 23. Salaries and Wages 
 
 These form the private set of 
 
 Book. i Accounts, and are balanced and 
 
 24. Petty Cash Book. 
 25. Postage Book. 
 26. General Ledger. 
 27. Private Ledger. 
 
 agreed apart from all the other 
 books. 
 
CHAPTER II. 
 
 BOOKS RELATING TO SALES. 
 
 1. SALES ORDER BOOK. 
 
 r PHIS book is ruled for a month on an opening. There are the 
 A full number of 31 columns so as to allow of the headings being 
 printed throughout the book ; and for other reasons, also, it is con- 
 venient to have a blank column at the end of each week. Against 
 every customer's name is placed daily in the proper column the 
 number of copies which are to be forwarded, and upon publication 
 of the paper the quantities are ticked off in the book as the copies 
 are despatched. At the end of the month each line is cast laterally, 
 and the total inserted in the total column. The entries are then 
 checked with the Sales Day Book, and the two books are folioed 
 against each other. 
 
 In the rush and bustle of the publication office, the Order 
 Book is not written up as deliberately as would be the case in some 
 offices, and in order to shorten the labour slightly, the figures 
 which repeat are not actually written in each column day after day. 
 A blank in this case indicates a repeat, figures being inserted only 
 where a change in quantity occurs. 
 
 The gross quantity of each day's sale is carried into the Dis- 
 tribution Register, as will be seen by following the entries. 
 
 Where it is the rule to render accounts to the newsagents 
 weekly, it is necessary to total this book weekly instead of monthly, 
 but if a total column and a folio column be introduced after each 
 six days the book may be made to take four weeks on an opening, 
 or the blank column in the present ruling at the end of each week 
 may be utilised for the purpose. With weekly papers rendering 
 monthly accounts to newsagents, the total and folio columns have 
 to be inserted after each five detail columns. 
 
NEWSPAPER ACCOUNTS. 
 
 Only one month's entries are given in the Order Book, as 
 doubtless these will suffice to show the working of this department, 
 and the figures of the remaining months are not necessary for 
 present purposes. 
 
 2. SALES DAY BOOK AND RETUBNS BOOK. 
 
 This book is written up from the Sales Order Book, and is 
 so arranged that the work may be done daily if thought desirable. 
 One advantage of such a course is that a duplicate record is 
 obtained, which may prove very useful in the case, for instance, of 
 a fire taking place, and the Order Book being consumed. In such 
 an event the Day Book, if kept in a separate part of the building, 
 may very likely be preserved, and thus be the means of avoiding the 
 loss of, possibly, a whole month's entries of sales. Columns are 
 provided for entering from the Order Book the daily deliveries, 
 and the total of copies for each week or month. This total is 
 converted into quires (twenty-six copies equal one quire), and the 
 money value carried out into the amount column, which is then 
 ready for posting to the Newsagents' Accounts in the Sales 
 Ledger. Apart from the question of duplicate record just 
 mentioned, the daily figures are usually entered in detail in the 
 Day Book for convenience of posting the necessary particulars into 
 the Ledger, as will be presently seen. 
 
 If the entries are folioed against the Sales Order Book in the 
 column provided for that purpose, the risk of items being omitted is 
 minimised ; and the total of the copies column should agree with 
 the corresponding column in the Order Book, when both are 
 completed. The accuracy of the entries in the quires column can 
 also be tested by comparing the total with the total of the copies 
 column, but the correctness of the amount column cannot be proved 
 in total in the same way, as the price to newsagents is not in all 
 cases uniform. 
 
 Before transferring to the General Ledger the total sales at 
 the end of each month, it is necessary to deduct the amount of 
 copies returned, the record of which may be made either in a 
 separate book or in a section of the Day Book devoted to the 
 purpose. In most cases it is preferable for a separate book to be 
 
O HEW8PAPEH ACCOUNTS. 
 
 used, but, as the ruling is almost identical, the two may be combined 
 if desired. The entries of returns do not need detailed explanation. 
 Each item is, of course, posted to the credit of the agent forwarding 
 the returns ; the book is totalled at the same periods as the Day 
 Book, and the amount deducted from the gross sales. The net 
 value of sales thus obtained is then transferred into the Sales 
 Ledger Account in the General Ledger. The word 
 " transferred," it may be explained, is here used for the reason 
 that, as will be noted hereafter, the entry made in the General 
 Ledger from this and the other subsidiary books is not a " posting " 
 in the strict technical sense. 
 
 It may, perhaps, be thought that the totalling and agreement 
 of quantities, as between the Order Book and the Day Book, 
 are somewhat in excess of practical requirements; but it is con- 
 sidered best to show same in every possible way, leaving it to be 
 determined in application to circumstances as to how much (if any) 
 of the work may safely be dispensed with. 
 
 3. SALES LEDGER. 
 
 This Ledger is ruled with more space for particulars on 
 the debit than on the credit side, and there are columns for 
 quantities as well as amounts. This special ruling is, however, 
 needed only in cases where it is considered preferable to post in the 
 Ledger the full particulars shown in the Day Book. These are 
 required for the purpose of rendering statements to the newsagents, 
 but the requirements of each office determine whether, on the whole, 
 it is best for the Ledger to contain the details, or for same to be 
 obtained from the Day Book when statements are being prepared. 
 In the latter case, of course, the ruling would be that of an ordinary 
 Ledger, and the entries would be simply "To Goods," "By 
 Eeturns," &c. The more elaborate ruling is retained here, as it 
 is submitted that if the trouble is taken of recording the quantities 
 in respect of each payment received from the agent, in addition to 
 the quantities of Sales and Keturns, the quantities columns can be 
 balanced as well as the amount columns, and the former will then 
 act in most cases as a check upon the latter, the price being usually 
 the same throughout each individual account. This check is some- 
 
NEWSPAPER ACCOUNTS. 
 
 times very useful in discovering, or (which is better) preventing, 
 errors in the money columns in the way of settlements, balances, &c. 
 The balancing of this Ledger is dealt with under the head of 
 Sales Ledger Account in the General Ledger. 
 
 4. CASH SALES BOOK. 
 
 This book contains all Keady Money or Cash Sales of the 
 current issue of the paper. It is customary to hand over the counter 
 to trade customers copies of the day's issue in exchange for previous 
 issues, and accordingly, in the ruling of the Cash Sales Book, a 
 separate column is provided for quantities ''changed." Next to 
 this is a column recording quantities sold for which cash is received, 
 and following is the amount column containing the cash value of 
 the quantities in the " sold " column. 
 
 The three columns are totalled daily, the totals of the two 
 quantities columns being carried to the Distribution Register, 
 and the money total extended into the outer column, it being at the 
 same time folioed against the corresponding entry in the Cash 
 Received Book. The "Daily Totals " column is added up to 
 obtain the monthly total, which is transferred to the Cash Sales 
 Account in the General Ledger. 
 
 For the purposes of some of the daily papsrs, more especially 
 the evening papers, it is necessary to keep, in addition to the Cash 
 Sales Book, a Cart Book and Street Sales Book. Forms 
 for these are given subsequently (see Chapter X). 
 
 6. BACK NUMBERS SALES BOOK. 
 
 This book is used for recording the sale of all copies other than 
 of the current issue, and provides a space for the serial number of 
 each copy sold, together with the price and amount. It is totalled 
 monthly, the total of the quantities being transferred to the Stock 
 Register. The total of the amount column is daily extended into the 
 outer column and folioed against the entry in the Cash Received 
 Book in the same way as the Cash Sales. The total at the end of 
 
10 NEWSPAPER ACCOUNTS. 
 
 each month is transferred to the Back Numbers Sales Account 
 in the General Ledger. 
 
 The money value resulting from the sale of back numbers is 
 comparatively small, and it may not be thought worth while to keep 
 a separate account of same, except for the reason that it facilitates 
 the agreement of quantities in the Distribution and Stock 
 Registers, to be presently explained. 
 
 6. SVBSCRIPTION ORDER BOOK. 
 
 This book is ruled for a period of three months on each 
 opening, giving a single column for each working day. The names 
 are grouped in alphabetical order, and there is an alphabetical 
 index running throughout the book, which may be arranged so that 
 the names under each letter of the alphabet can be carried forward 
 from one quarter to another without the necessity of opening a new 
 book for each quarter. If the subscribers are sufficiently numerous, 
 each letter of the alphabet may be subdivided under the usual 
 vowel arrangement. The names are put in alphabetical order in 
 this book so as to correspond with the entries in the Subscription 
 Ledger, and thus make reference easy. All orders for copies to be 
 forwarded to subscribers by post are entered as received, with full 
 names and postal addresses, as likewise the period over which the 
 subscription extends. The date columns are marked off day by day 
 as the copies are issued, and at the end of the quarter the total of 
 copies forwarded to each subscriber is transferred into the 
 Subscription Ledger, the unexpired balance being entered in the 
 last column. The last two columns, on being cast throughout each 
 letter, should agree in total with the first column, and the names 
 may then be re-entered on the following opening for the next 
 quarter. 
 
 The Order Book may also, if thought desirable, contain the 
 list of persons to whom " free " copies are to be sent. 
 
 7, SUBSCRIPTION LEDGER. 
 This book is indexed alphabetically throughout in the same 
 
NEWSPAPER ACCOUNTS. 11 
 
 way as the Order Book, and the names are entered in similar 
 rotation. It is ruled in columnar form, this being found from 
 experience to be the simplest arrangement by which to arrive at 
 correct figures for Balance Sheet purposes. It, in effect, provides a 
 Ledger Account with each subscriber, but at the same time 
 avoids much of the work which is entailed in ordinary Ledgers, and 
 as it admits of all the columns being totalled and agreed together, 
 a considerable saving of labour takes place, besides which, the 
 journalising of the proportion of subscriptions expired during the 
 current period is unnecessary, as the total can be arrived at in this 
 Ledger and dealt with in one sum. If each letter of the alphabet 
 is totalled separately, the same book may be used for several 
 quarters, and it is also more convenient, for other reasons, to make 
 breaks in the additions rather than carry them on all through the 
 book. The alphabet may be summarised on separate openings 
 following the letter Z, and the gross totals are then agreed with the 
 Subscription Ledger Account in the General Ledger. 
 
 Having regard to the small amount of the individual subscrip- 
 tions, it may be thought that the system here set out is somewhat 
 elaborate, but when it is remembered that in the case of papers 
 with any considerable circulation the unearned proportion of the 
 prepaid subscriptions represents a considerable sum of money, it is 
 apparent that the bookkeeping should provide the means of readily 
 ascertaining such unexpired portion, or the profits of the current 
 period may be over-stated when a Balance Sheet is prepared. It is 
 submitted that the present is the easiest method of obtaining 
 correct results. 
 
 d. SUNDRIES DAY BOOK. 
 
 In this book are entered all Sales other than of copies of the 
 paper, such as waste paper, blocks used for illustrations, copyrights, re- 
 prints, &c. It is ruled in ordinary Day Book form, but with additional 
 columns for analysis of the Sales. Each item in the " amount " 
 column is, of course, posted to the debit of the customer in the 
 Sundries Ledger, and the monthly totals of the analysis columns 
 are transferred to the debit of the Sundries Ledger Account 
 in the General Ledger. 
 
12 
 
 NEWSPAPER ACCOUNTS. 
 
 9. SUNDRIES LEDGER. 
 
 This is in the usual Ledger form, and, with the Day Book, com- 
 prises a small but separate set of accounts. It is generally desirable to 
 keep these transactions distinct from the ordinary Sales, one reason 
 being that in all but very small offices it is necessary to closely watch 
 the sale of waste paper and sundry goods, both to ascertain that all 
 Sales actually made are recorded, and also that the cash is promptly 
 collected. 
 
 10. DISTRIBUTION REGISTER. 
 
 This is not directly a financial book, but a statistical record, and 
 provides the means for proving that all the copies printed are 
 properly accounted for. 
 
 On each printing machine is an indicator which registers the 
 number of copies printed, or rather the number of revolutions made 
 by the drum of the machine, hence if a breakage occurs in the 
 paper with which the machine is being fed the indicator records a 
 considerable quantity of copies before the machine can be stopped. 
 Occasionally, also, copies are damaged in the press, and are thrown 
 aside as useless, and the totals of these and the breakages before 
 mentioned (constituting the difference between the copies printed 
 and the copies received into the publishing office) are entered in 
 the Register as waste. In order, however, that all occurrences of 
 this kind may be brought into account the Register starts with the 
 actual figures shown by the indicator daily, and in the succeeding 
 columns the distribution of these is shown. 
 
 The columns are made up as follows : 
 Credit Sales from the Sales Order Book. 
 
 Cash Sales 
 
 current copies issued 
 
 Changes - 
 
 in exchange for back 
 
 numbers. 
 Subscriptions 
 
 Free 
 Waste 
 
 Unsold 
 
 Cash Sales Book. 
 do. 
 
 Subscription Order 
 Book. 
 
 Free List. 
 
 Publishing Office record 
 
 as above explained. 
 Unsold copies left on 
 
 hand. 
 
NEWSPAPER ACCOUNTS. 13 
 
 The total of these columns is compared with the total printed, 
 and any deficiency inserted in the last column. Where the record 
 is carefully kept, however, there should be no deficit of any material 
 quantity. 
 
 The correctness of the money results, as regards Sales, may be 
 approximately proved periodically by the totals of Credit and Cash 
 Sales respectively being converted into money at the wholesale 
 price. Such conversion should produce a somewhat smaller 
 amount than the actual money value of the Sales, since the latter 
 include a number of odd copies sold at a higher rate than the 
 wholesale price per quire. If the money value of the Sales, as 
 shown by the Day Books, is not in excess of the calculation made 
 from the Register, the figures require further investigation, as they 
 either contain clerical errors, or are based upon wrong entries in 
 the books. Where, however, the records are found to agree, they 
 comprise a valuable check as between the copies printed and the 
 Sales appearing on the Trading Account. 
 
 11. STOCK REGISTER. 
 
 This book is provided for keeping account of the returned and 
 unsold copies. It is ruled in Dr. and Cr. form, and is debited with 
 the weight of papers on hand at the beginning of the current period, 
 the quantities respectively of changed and unsold copies being 
 debited at the end of each month according to the totals shown in 
 the Distribution Register. The quantity of returns is also 
 debited from the Returns Book, whilst upon the other side the 
 quantity of back numbers sold is credited. Each item is then 
 approximately converted from quantity into weight, and as sales of 
 waste occur, the weight sold as given in the Sundries Day Book 
 is credited to this account, which therefore, upon being balanced, 
 shows the weight of copies on hand at any time. 
 
 It is not intended that these entries should be worked out to an 
 exact agreement with the actual work. The result of such an 
 operation would probably not be worth the cost, but it certainly is 
 advisable to keep a fairly close record of the items which fall under 
 this head. 
 
CHAPTER III. 
 
 BOOKS RELATING TO ADVERTISEMENTS. 
 
 1. ADVERTISEMENT ORDER BOOK. 
 
 THIS book is written up as the orders are received, a serial 
 number being given to each order. Any special instructions as 
 to " position," &c., are set out in the proper columns. The " dates 
 of insertion" columns are marked with a tick in advance, and the 
 "copy" for the composing room prepared. After the paper is 
 printed, each advertisement appearing therein is marked with the 
 serial number and the price, whilst at the same time the Order 
 Book is cross-ticked, in order to ascertain that all the advertise- 
 ments ordered for the current issue have appeared. 
 
 In the case of prepaid advertisements, the only written 
 document usually obtained is the matter or " copy" to be inserted, 
 and the term " order " is intended to include such " copy." 
 
 The ruling of the book is for one month on an opening, at the 
 end of which period the total of advertisements inserted is placed in 
 the total column, and all orders on hand for future insertion are 
 carried forward to the following month, the names and other 
 particulars being re-entered on the new openings. 
 
 The entries for the month of January only are set out in this 
 book, as it seemed unnecessary to give those of the subsequent 
 months. Doubtless, from a perusal of the January transactions, 
 the working of the book will be fully understood. 
 
 In offices where there are a large number of " single " prepaid 
 advertisements received daily, some clerical work may be avoided 
 by the use of a separate book for such advertisements, which book 
 becomes a combination of Order Book and Day Book, being 
 written up by the advertisement clerk and checked by the day book 
 clerk. The disadvantage of this method, however, is that it does 
 
NEWSPAPER ACCOUNTS. 15 
 
 not afford so good an independent check as the method mentioned 
 below. (See Advertisement Day Book.) 
 
 The numbers of the receipts given to the customers may, in 
 this connection, be used as "order" numbers, and thus form a 
 separate series. 
 
 The daily totals (only) of all such separate books need to be 
 transferred into the general Advertisement Day Book and Cash 
 Received Book respectively, the former to allow of the day's total 
 of "advertisements inserted" being ascertained, and the latter for 
 the purpose of balancing the cash. 
 
 2. ADVERTISEMENT DAY BOOK. 
 
 The form of this book explains itself. It is written up daily and 
 agreed with the Order Book. 
 
 The most effective plan so as to insure a check as between the 
 books is for the entries in the Advertisement Day Book (in- 
 cluding the price, but not the extended amount) to be made from the 
 Order Book after same has been compared by the advertisement 
 clerk with the marked copy of the paper. Having entered all the 
 advertisements which, according to the Order Book, were inserted, 
 the marked copy is then inspected from beginning to end, and as each 
 item is identified, the amount in the Day Book is filled in ready for 
 posting to the Ledger. By this procedure the advertisement clerk 
 and the day book clerk mutually check each other. 
 
 The daily totals are extended into the outer column, the ad- 
 ditions of which are carried forward to the end of each month, when 
 they are transferred into the Advertisement Ledger Account 
 in the General Ledger. 
 
 It is generally an advantage to have separate Day Books for 
 alternate days to facilitate the clerical work. 
 
 3. ADVERTISEMENT LEDGER. 
 
 For prepaid serial advertisements it is preferable to have a 
 separate Ledger, indexed alphabetically throughout, and arranged 
 so that an account need not be opened for each customer, but only 
 
16 NEWSPAPER ACCOUNTS. 
 
 one line allowed to each order. The cash is posted to the credit of 
 the account when received, and as the advertisements are inserted 
 the debits are posted up from the Day Book, so that when the 
 order has run out the account becomes clear, whilst at any inter- 
 mediate time it shows the proportion for which the customer is a 
 creditor in respect of advertisements not yet inserted, the money 
 value of which is consequently not part of the current earnings of 
 the paper. The amount of these prepaid advertisements forms, of 
 course, a considerable item to be taken into account whenever a 
 Balance Sheet is prepared. 
 
 The Advertisement Ledger has a special riding on the debit 
 side to provide for the insertion dates of serial advertisements. 
 These dates often require considerable space. By comparing the 
 transactions recorded in the Day Book with the postings to tho 
 Ledger, it will be seen that, when the first entry of a serial adver- 
 tisement is posted from the Day Book, the date of insertion and 
 other particulars are posted in the Ledger Account, but the amount 
 is not carried out into the money column. A space is left vacant 
 following the initial date for the writing in of the remaining dates 
 from the Day Book as the insertions appear in the paper, and it is 
 only when the order is completed that the amount is extended into 
 the " amount" column. This system is an alternative one to that 
 of keeping a tabular Day Book, and posting to the Ledger only 
 when each transaction is ended, and at first sight it may seem 
 undesirable on the ground that more clerical work appears to 
 be necessary. This, however, is not really the case, as if the full 
 dates are set out in the Ledger, reference to the Day Book is 
 avoided when statements are being prepared, and thus there is an 
 equivalent saving in time. In addition to this, there are two great 
 advantages in the system now advocated first, that the daily value 
 of the advertisements inserted can be much more readily ascertained, 
 and, second, that the Ledger Account of each advertising agent, 
 being posted daily, is always available for the purpose of watching 
 the state of the agent's account, should only a limited credit be 
 given. The former point bears more particularly upon the prepara- 
 tion of the accounts, whilst the latter is of great importance to the 
 manager who is anxious not to have a large portion of the paper's 
 earnings absorbed by bad debts. 
 
CHAPTER IV. 
 
 BOOKS RELATING TO CONTRIBUTIONS. 
 
 1. CONTRIBUTORS' REGISTER. 
 
 THIS is ruled in simple form for recording the contributions used 
 daily in the paper. The entries are made by the clerk whose 
 duty it is to go through the paper and enter in the Register particu- 
 lars of all contributions appearing in each issue. When the day's 
 record is complete and any queries as to price to be paid, &c., settled, 
 the amount column is totalled, and it is then initialled by the Editor 
 responsible therefor. The items are posted to the Contributors' 
 Ledger in the ordinary way, and the daily total is extended into the 
 outer column, the totals of which are transferred monthly into the 
 Contributors' Ledger Account in the General Ledger. 
 
 If the contributions comprise literary articles as well as news 
 paragraphs, it is desirable to have two Registers, one for literature 
 and one for news. 
 
 It is hoped that the editorial world will not visit with severe 
 punishment our audacity in hinting that, from overflowing zeal for 
 the thorough equipment of the paper, editors occasionally indulge in 
 unduly heavy purchases of contributions, the result being that a con- 
 siderable portion of same cannot be used whilst the subject matters 
 are fresh, and consequently loss is incurred in respect of unused 
 articles, &c. 
 
 In dealing with such contributions it is advisable either to have 
 a separate Register, or to allot a separate portion of the Con- 
 tributors' Register, for the purpose. The articles and news 
 appearing in the paper having been duly written up in the Registers 
 and posted to the Ledger, the particulars of contributions which are 
 not intended to be used are entered separately as above mentioned, 
 and posted in the same way to the credit of the respective contribu- 
 
18 NEWSPAPER ACCOUNTS. 
 
 tors' accounts in the Ledger. If the rule is observed that before 
 payment of any claim a credit for the amount claimed must appear 
 in the Ledger, the entry of all contributions, whether used or unused, 
 is ensured, difficulty arising only where contributions are stocked for 
 future use. This, however, does not often happen to any material 
 extent in the class of paper now under consideration. There is, of 
 course, the question of stock of biographical notices, &c., but as these 
 are often " written up " from time to time by the editorial staff, and 
 in any case do not, as a rule, form a large percentage of the items, 
 they do not warrant any special arrangements being made. 
 
 With regard to high-class " weeklies " and " monthlies," which 
 keep a regular stock of articles and drawings, &c., a separate form of 
 Register is provided (see Chapter XI.), but for newspapers proper 
 the adoption of the latter form would increase the bookkeeping 
 work, without any corresponding gain in other directions ; it is 
 therefore suggested that all contributions should be entered in the 
 " unused" Register which have not been used up to the time pay- 
 ment is made for same, the total of the entries in this Register being 
 apportioned as between Editorial Expenses (for contributions not in- 
 tended to be used) and Contributions Stock Account (for contributions 
 intended for future use) in posting to the General Ledger. Great 
 care must, however, be taken to make sure that only such items as 
 are really of value to the paper are taken into stock, as it will be 
 seen that otherwise the Editorial Expenses might be made to appear 
 smaller than they really were, the Balance Sheet at the same time 
 becoming loaded with a quantity of worthless stock. 
 
 2. CONTRIBUTORS' LEDGER. 
 
 This is of ordinary ruling except that a somewhat larger space 
 is required on the credit than on the debit side, to allow room for the 
 details of the contribution. 
 
 As implied in the remarks with regard to the Contributors' 
 Register, it is of special importance that no payments should be 
 made in respect of claims not credited in this Ledger, as from the 
 peculiar nature of the transactions it is usually very difficult to 
 obtain any particulars after payment has taken place. 
 
 A large number of small payments have often to be made in 
 
NEWSPAPER ACCOUNTS. 19 
 
 this department to occasional contributors or persons with whom it 
 is not worth while to open Ledger Accounts, and in this event it is 
 advantageous to employ a special Ledger indexed throughout in the 
 same way as previously mentioned in connection with subscriptions 
 and prepaid advertisements. The accounts in such a Ledger need 
 only occupy one line for each item, and it is submitted that the plan 
 is preferable to that which is sometimes adopted, of marking off the 
 Register against the Cash Book instead of posting to Ledger 
 Accounts. There are frequently a number of these small items 
 unclaimed, and they cause considerable trouble at balancing times 
 if they are not comprised in Ledger Accounts, so, on the whole, 
 it is believed that the system suggested is the better one. 
 
CHAPTER V. 
 
 BOOKS RELATING TO PURCHASES AND EXPENSES. 
 
 1. INVOICE BOOK. 
 
 THIS book is ruled with a column for the serial numbers of the 
 invoices, and if the invoices are arranged for easy reference, only 
 short particulars need be entered in the Invoice Book. All pur- 
 chases and expenses for which cheques are drawn (other than 
 contributions and salaries and wages) should pass through this 
 book. Parenthetically, it may be recommended that payment 
 should be made by cheque whenever possible, leaving as little as 
 may be to go through the Petty Cash Book. 
 
 Any discount receivable should be deducted from the invoice, 
 and the latter entered " nett " in the Invoice Book, seeing that 
 the discounts partake rather of the nature of trade allowances than 
 discount proper. 
 
 Analysis columns are provided for the principal accounts of 
 expenditure, and a sundry column for such items as occur only 
 occasionally, or which require posting in detail to the Private 
 Ledger, as, for instance, purchases of type or furniture, &c. 
 
 The aggregate total of the analysis columns, when cast laterally, 
 should agree with the net total of amounts posted to the Invoice 
 Ledger (after deduction of returns, &c.), and the Invoice Ledger 
 total is then posted to the credit of Invoice Ledger Account in 
 the General Ledger, whilst the respective totals of the analysis 
 columns are posted to the debit of the various Expenses, &c., 
 Accounts in the General Ledger, 
 
NEWSPAPEK ACCOUNTS. 21 
 
 2. INVOICE LEDGER. 
 
 This is ruled in the ordinary way, and the items are all posted 
 from either the Invoice Book or Cash Book. 
 
 Where there is a large number of small accounts, it may be of 
 advantage to employ a separate Ledger for them (indexed alpha- 
 betically throughout, as previously explained), in order to avoid 
 opening accounts for persons with whom transactions are infrequent. 
 
 3. PAPER BOOK. 
 
 This book is ruled, on the debit side, for entry of all 
 paper bought; and for conversion of the invoiced number of 
 pounds weight of each reel into an approximate number of 
 copies to be produced, upon the basis of a certain number 
 of pounds to the ream. When the paper has been all used, 
 the number of copies printed from each web indicates (a 
 certain number being equal to a ream of a certain weight) the 
 weight of paper which the reel should have produced ; and this 
 weight is adapted for purpose of any adjustment of payment to 
 the paper maker, it being usually impracticable to actually weigh 
 each reel. 
 
 The form also provides for recording the " Waste " which may 
 be found on the reels when they are delivered, such as broken edges 
 to the paper, &c. Such " Waste " has to be removed from the reel 
 before it can be used, and is, therefore, deducted from the gross 
 weight in the Paper Book, and a claim made on the paper maker 
 for the cost. 
 
 The consumption of paper daily, as ascertained from the total of 
 copies printed, is credited in this book, and the balance shows at 
 any time the quantity of paper in stock, which may, therefore, be 
 readily worked out into money value. 
 
 As there are often two or three " makes " of paper in use at 
 one time, the Paper Book requires to be ruled on the credit side 
 with as many "detail" columns as may be necessary for keeping 
 the Stock Accounts clear with regard to this point. In the specimen 
 entries one "make" only is assumed to be stocked ; but it will be 
 
22 NEWSPAPEK ACCOUNTS. 
 
 perceived that the one column can easily be subdivided if required. 
 It will also be understood that, although the stock on hand at 30th 
 June 1895 is inserted in one sum, it would, in actual transactions, 
 be set out in detail in the same way as it is shown on 1st January 
 1895. For the purpose of ruling off the columns of " Surplus " and 
 " Deficit " on number of copies, the quantities estimated on reels in 
 stock are taken as the actual quantities and carried forward to the 
 new account, any difference being subsequently adjusted when 
 ascertained. 
 
CHAPTEK VI. 
 
 BOOKS RELATING TO CASH. 
 
 TO facilitate the separate balancing of the various departmental 
 accounts, and at the same time to summarise the expenses and 
 so avoid a great deal of posting of details, the General Cash 
 Account is divided into sections by the employment of a Cash 
 Received Book, as well as a Cash Book proper ; and also a 
 Salaries and Wages Book and Petty Cash Book and a 
 Postage Book. This arrangement may, at first sight, seem rather 
 formidable, but in offices where the transactions are at all numerous 
 the method here given will be found to be labour-saving in the 
 result. 
 
 1. CASH RECEIVED BOOK. 
 
 Taking the books in order, the first is the Cash Received Book, 
 which, besides the cash received columns, is also ruled for recording 
 commission and discount allowed. The columns are divided under 
 the different heads in respect of which the Ledgers are sectionally 
 balanced, and are followed by a column for entering the daily total 
 of cash received. It is a part of the system now explained that all 
 monies received are paid into the bank without any deduction 
 whatever, and space is provided for particulars of each lodgment 
 accordingly. For the purpose, therefore, of ^balancing the Cash 
 Received Book, all that has to be done is to see that the bank 
 column agrees with the daily total column. 
 
 It is well to total the whole of the columns daily, so as to 
 ascertain that all the cash received has been actually paid into the 
 bank. It is not, however, suggested that they should be ruled off 
 and the balances " brought down " daily, but that the totals should 
 be carried on from day to day, and a complete balancing made at 
 
24 NEWSPAPEK ACCOUNTS. 
 
 the end of each month. The working of this will be seen from the 
 specimen transactions set out for the month of January. It was 
 thought unnecessary to encumber the book with daily totalling of 
 the detail columns during the subsequent months, as the method 
 can be fully comprehended from a perusal of the January items. 
 
 2. CASH BOOK. 
 
 The items in the " Eeceipts " columns of this book are posted 
 or transferred from the Cash Received Book. In these columns 
 are also entered any special items which do not appear under 
 ordinary trade receipts, but which require posting separately to the 
 Private Ledger, such as Capital paid in by the proprietors or share- 
 holders, &c. 
 
 The payments are entered in the usual way, a space being 
 provided for insertion of the voucher number. The details column 
 is for occasions when cheques are drawn which comprise 
 items chargeable to more than one Expenses Account, as, for 
 instance, the weekly wages cheque. 
 
 At the end of each month, or other stated period, the aggregate 
 total of the analysis columns is agreed with the total of the bank 
 column ; and the totals of the analysis columns are then posted as 
 follows : 
 
 Contributors to the Contributors' Ledger Account in 
 General Ledger. 
 
 Invoice Ledger to the Invoice Ledger Account in 
 General Ledger. 
 
 Salaries and Wages to the Salaries and Wages Book. 
 Petty Cash to the Petty Cash Book. 
 Postage Stamps to the Postage Book. 
 In making the analysis of payments from day to day, any items 
 which do not fall under either of the heads provided for, as, for 
 example, partners' drawings, should be entered in the sundry 
 column, and separately posted to either the General Ledger or 
 the Private Ledger, but to no other Ledger. 
 
 3. SALARIES AND WAGES BOOK. 
 The Salaries and Wages Book is debited with the money 
 
NEWSPAPER ACCOUNTS. 25 
 
 drawn from time to time during the month and credited with each 
 payment made, the voucher number being put in the proper column. 
 Objection is often made to the signatures of employes being taken 
 in a general book, on the ground that it is undesirable for the men 
 to become informed of the amount of wages which their fellow 
 workmen are obtaining. It is strongly urged, however, that some 
 kind of voucher should always be obtained, and this can be arranged 
 by preparing a small receipt docket for each person to sign. These 
 dockets may be numbered serially, and preserved as vouchers to this 
 book, besides which the foreman of each department should certify 
 the amount of wages payable to his men every week. 
 
 The present book is designed to take the place of the number of 
 "rough" Wages Books of different kinds which are sometimes found 
 in use. Besides the advantage of combining these all in one, it 
 enables the totals to be carried on for any required period, and thus 
 saves a number of postings week by week to the various Salaries and 
 Wages Accounts. 
 
 4. PETTY CASH BOOK. 
 
 This book contains on the left-hand page an ordinary Dr. and 
 Cr. Account for receipts and payments, the receipts being cheques 
 drawn and cashed for petty cash purposes, as appears in the petty 
 cash column of the Cash Book. No other cash received should be 
 entered in this book, as all moneys received, however small in 
 amount, should be entered in the Cash Received Book or 
 Cash Book, and paid into the bank. 
 
 On the right-hand page are analysis columns for dividing the 
 expenditure, by which means totals are obtained for periodical 
 posting to the General Ledger without the trouble of posting each 
 amount separately. 
 
 It will be noticed that there is no provision for payment of 
 any Invoice Ledger items through petty cash, as it is considered 
 preferable to make all such payments by cheque, even if the sum 
 is very small. It is also desirable that petty cash payments should 
 be confined strictly to trivial amounts, and that, to provide for 
 larger items which often have to be paid out urgently when 
 signatures to cheques are not obtainable, the manager should have 
 a small fund, either in cash or by way of a separate bank account, 
 
26 NEWSPAPER ACCOUNTS. 
 
 upon which he could draw personally. The procedure in that case 
 is for a fixed sum of (say) 100 to be in this way at the disposal of 
 the manager for urgent payments. This amount is posted to a 
 Ledger Account as " Cash in manager's hands," and he draws 
 from the general bank account from time to time such sums as he 
 may actually have paid out, entering the particulars or a summary 
 of same in the Cash Book. These payments then become 
 chargeable to the proper accounts through the medium of the 
 analysis columns, and the manager's balance is restored to the 
 original sum. He will only require to keep a memorandum 
 book for his own guidance, as whatever amounts he pays out 
 will not come into account until drawn from the principal bank 
 account. 
 
 o. POSTAGE BOOK. 
 
 This is a similar book to the Petty Cash Book, containing on 
 the debit side particulars of cash received on Stamps Account by 
 the postage clerk, and on the credit side details of stamps used for 
 postage of correspondence, copies, &c. The remaining columns 
 provide for the analysis of the expenditure, and the totals of these 
 analysis columns are periodically posted to the General Ledger. 
 
CHAPTER VII. 
 
 PRIVATE BOOKS. 
 
 1. GENERAL LEDGER. 
 
 Ledger is arranged to contain the various accounts relating 
 A to the cost of producing and working the paper, the heads of 
 which are shown on the Trading Account. It likewise comprises 
 the following accounts for the purpose of the sectional balancing : 
 (a) Sales Ledger Account. 
 (6) Subscription Ledger Account. 
 
 (c) Sundries do. 
 
 (d) Advertisements do. 
 
 (e) Contributors' do. 
 (/) Invoice do. 
 
 The principle of these Sectional Accounts is that each one 
 agrees with the departmental Ledger or Ledgers identified with 
 its name, every item of the account in the General Ledger 
 being the correct aggregation of all the entries which fall under the 
 corresponding head in the departmental Ledger or Ledgers. This 
 will be more clearly seen on reference to the Specimen Accounts, and 
 the explanations which follow. 
 
 The Sectional Ledger Accounts are ruled with double 
 columns for folios and amounts, the first column on either side 
 being for recording folios and totals from the " Subsidiary " books, 
 i.e., all the books (except the Invoice Book) which do not form 
 part of the private set of accounts as given in Chapter I. 
 
 It may be mentioned that the Invoice Book totals form an 
 exception to the foregoing rule, and require to be posted direct into 
 the outer column of the Invoice Ledger Account in the General 
 Ledger ; for the reason that the debits obtained by the analysis 
 columns of the Invoice Book are at the same time posted direct 
 
28 NEWSPAPER ACCOUNTS. 
 
 to the various accounts in the General Ledger to which they 
 relate. 
 
 The first or inner column, then, on either side must be regarded 
 strictly as a memorandum column, the items in which do not come 
 into account for balancing purposes whilst they remain in that 
 column. At balancing times, however, the entries in this column 
 are totalled and extended into the second money column, when they 
 must at the same time be posted elsewhere and the necessary 
 reference folio inserted. The alternative method is to dispense with 
 the memorandum column, entering the totals from the subsidiary 
 books, and at the same time posting or transferring them to the 
 contra account to which they belong, or, in other words, making a 
 double posting from the subsidiary book to the debit and credit 
 respectively of accounts in the General Ledger. With this plan, 
 however, there is the risk of the double posting not being duly com- 
 pleted, and as the aggregate amounts under the first method arc 
 generally dealt with only at the preparation of a Balance Sheet, 
 being then usually transferred direct to the Trading Account, 
 there is in practice no danger of their being overlooked, and so 
 causing discrepancies. This arrangement is therefore recommended 
 as the better of the two. 
 
 Great care must be taken that no cross entries are made as 
 between the various detail Ledgers, or a discrepancy in the sectional 
 balancing will result, as, for example, if a cheque is received from a 
 customer in payment of both a Sales Ledger Account and an 
 Advertisement Ledger Account, or if an Invoice Ledger 
 balance is set off against an Advertisement Ledger balance, and 
 cash received or paid for the net difference, the entries must bo 
 made in the Cash Received Book and Cash Book in such a 
 way that the proper proportion eventually reaches each General 
 Ledger Account which is affected by the transaction. 
 
 Some remarks as to the different accounts in connection with 
 the specimen entries given may be of service. 
 
 (a) SALES LEDGER ACCOUNT. 
 
 The balances at the commencement of this Account represent 
 the totals (debit and credit) of the outstanding balances due from, 
 
NEWSPAPER ACCOUNTS. 29 
 
 and to, newsagents at th^ previous balancing. The net totals of 
 sales are posted from the Day Book to the debit memorandum 
 column month by month, and at the end of the half-year, or other 
 balancing period, are extended into the second money column, and 
 the total is then ready for posting to the Trading Account. It 
 will be noticed, however, that this is subject to a general reserve 
 made to provide for returned copies not yet to hand from news- 
 agents, but in respect of which credit will have to be subsequently 
 given to such agents. The papers being supplied to agents on sale 
 or return, it is necessary to make a deduction from the gross sales 
 in respect of the proportion of " returns" which will be probably 
 received after the accounts are made up. Such proportion can 
 usually be estimated within a small amount. 
 
 On the credit side the total of cash is posted each month from 
 the Cash Received Book. It must be noted, however, that this 
 is not a memorandum posting, and is, therefore, to be posted to the 
 second money column. Discounts allowed come in monthly totals 
 from the Cash Received Book as a memorandum posting, and 
 are placed in the memorandum column, the half-yearly total being 
 extended and transferred to the Discount Account. In the speci- 
 men transactions, items bearing discount are introduced for the sake 
 of illustration, but in practice it is not usual to allow discount 
 except in very few cases. 
 
 When a list of the balances outstanding at the end of the 
 period is prepared from the Sales Ledgers, the debit and credit 
 totals of such list, upon being inserted in the Sales Ledger 
 Account, should balance same, and if this is the case it may be 
 usually taken that the account is proved correct with respect to 
 balancing ; although, of course, the mere fact of balancing correctly 
 does not preclude the possibility of error. It may be, for instance, 
 that charges for advertisements inserted are posted by mistake to 
 the debit of a wrong account in the Advertisement Ledger. 
 Such an error would not affect the balancing, although it might 
 considerably affect the financial results, supposing, for example, 
 that the error was not discovered until it was too late to be rectified, 
 and resulted in a " bad " debt. It is assumed that the entries in 
 the Detail Ledgers have month by month been checked by the office 
 staff. This should always be done as soon as possible after the 
 postings are made, and quite apart from any outside audit of the books. 
 
30 NEWSPAPER ACCOUNTS. 
 
 (b) SUBSCRIPTION LEDGER ACCOUNT. 
 
 The balances at the beginning of the period consist of the totals 
 of subscriptions respectively owing and prepaid as shown by the 
 Subscription Ledger. The proportion earned during each 
 period is ascertained only at the end of the period, but the total 
 cash received is credited to this account each month. 
 
 The Subscription Ledger being ruled in columnar form, it is 
 essential to have a thorough check applied to it in order to be 
 certain that none of the amounts are placed in a wrong column. The 
 items grouped under each letter of the alphabetical index are 
 totalled separately in the different columns, and a summary of the 
 letters made at the end of the Ledger. Inasmuch as this summary 
 comprises an analysis of the whole Ledger, the figures necessarily 
 agree if added correctly, but it is very important to compare and 
 confirm the total cash received with that shown by the alphabetical 
 summary. 
 
 (c) ADVERTISEMENT LEDGER ACCOUNT. 
 
 The balances at the commencement of this account represent 
 the total of Advertisement Accounts owing and prepaid by 
 customers respectively. The monthly totals of advertisements 
 inserted are charged in the memorandum column, and the gross 
 total extended and posted to the Trading Account at the end of 
 the period in the same way as with the Sales Ledger Account. 
 The commissions include only those actually allowed upon 
 customers' settlements, so that it is necessary to transfer the 
 total to Commissions Account in order that the latter may be 
 adjusted for Trading Account figures. 
 
 (d) SUNDRIES LEDGER ACCOUNT. 
 
 This account is agreed with the Sundries Ledger in the same 
 way as the Sales Ledger previously explained, the Day Book 
 totals being entered monthly in the memorandum column, and the 
 total extended and posted at the end of the period, It is con- 
 
NEWSPAPER ACCOUNTS. 31 
 
 sidered preferable to keep the sales of waste paper, blocks, &c., 
 distinct, and to show same as credits on the Trading Account 
 rather than to deduct the amounts from the respective heads of 
 cost. 
 
 (e) CONTRIBUTORS' LEDGER ACCOUNT. 
 
 This commences with the total of the amounts owing to 
 Contributors. It is credited with the monthly totals of contribu- 
 tions purchased as shown by the Contributors' Register, and 
 debited from the Cash Book with the cash paid. The balance of 
 the account then (assuming the postings to be correct) agrees with 
 the total of the list of balances extracted from the Contributors' 
 Ledger. 
 
 (/) INVOICE LEDGER ACCOUNT. 
 
 This account is agreed with the Invoice Ledger according to 
 the same rules as the accounts before-mentioned. Monthly totals 
 are posted from the Invoice Book to this account, but as these are 
 at the same time posted to the debit of various other accounts in 
 the General Ledger (as previously explained), they do not require 
 to be put in the memorandum column, and must therefore be posted 
 to the outer column straight away. 
 
 AGENTS' COMMISSION ON ADVERTISEMENTS. 
 
 This account commences with the amount of commission out- 
 standing at the beginning of the period, and is debited at the end of 
 the period (by transfer from the Advertisement Ledger 
 Account) with the total amount of commission actually allowed on 
 settlements which have taken place. The amount chargeable 
 against profits with which to credit this account should, in strict- 
 ness, be ascertained as the result of a calculation in respect of each 
 advertisement which appears in the paper. The most convenient 
 method of arriving at such result is by setting out in an additional 
 column in the Day Book the commission to be allowed on each 
 advertisement, the daily totals of such column being dealt with 
 
32 NEWSPAPER ACCOUNTS. 
 
 similarly to the gross totals of advertisements inserted. When the 
 total amount for the period of trading is credited to the Commis- 
 sion Account, the credit balance remaining in the account is the 
 sum outstanding in respect of accounts not yet collected from 
 agents. Perhaps, however, the more usual rule is not to make any 
 calculation of commissions in the books during the period, but 
 (after debiting at balancing time the total allowed to agents as 
 above mentioned) to ascertain the outstanding commission by 
 marking on the list of agents' balances owing the several amounts 
 to be allowed upon settlement, and debiting the gross amount of 
 same to Commission Account. The amount which then requires 
 to be inserted on the credit side in order to balance the account will 
 form the charge to Trading Account. 
 
 The commission outstanding as above ascertained is, of course, 
 brought down as a credit balance to commence the new period. The 
 working of the account will be easily followed on reference to the 
 specimen transactions given in Appendix A. 
 
 By the latter plan a great deal of clerical work is avoided, and 
 there need be no risk of any material error occurring. It is, there- 
 fore, adopted in the present accounts, in preference, as a matter of 
 expediency, to what is theoretically the more correct method. 
 
 EDITORIAL SALARIES 
 EDITORIAL EXPENSES 
 
 COMPOSING WAGES 
 COMPOSING EXPENSES 
 
 FOUNDRY WAGES 
 
 FOUNDRY EXPENSES 
 
 MA CHINING WAGES 
 
 MACHINING EXPENSES 
 
 These accounts are composed either entirely of postings from 
 the Cash Book, or partly from the Invoice Book and partly 
 
NEWSPAPER ACCOUNTS. 33 
 
 from the Cash Book and Petty Cash Book. They comprise 
 the principal items in the cost of production (apart from paper 
 and illustrations), and at balancing times the totals need only 
 to be transferred to Trading Account. In the event, however, 
 of any considerable amount of salaries or wages having accrued, but 
 not actually become payable, at the date of the Balance Sheet, a 
 credit balance may be brought down to the next period in respect of 
 such accrued portion, thus increasing and making more accurate 
 the amount charged to Trading Account. 
 
 PAPER. 
 
 This account commences with the value of paper in stock at 
 the previous balancing, and is charged with the paper purchased 
 during the current period. It is then credited with the value of 
 paper used over the same period as shown by the Paper Book, 
 which credit gives the amount to be transferred to Trading 
 Account. The balance of the account then agrees with the value 
 of paper in stock according to the Paper Book, and is brought 
 down as a balance to the new period. 
 
 ILLUSTRATIONS. 
 
 Drawings, blocks, copyrights, &c., are charged to this account 
 through the Invoice Book each month, and the total carried to 
 Trading Account at the time of balancing. If it is desired to 
 allow for the value of drawings, blocks, &c., remaining in stock, the 
 amount of same is brought into account as a debit balance and the 
 remainder only charged to Trading Account, but the amount 
 realisable under this head is so uncertain that it is generally better 
 to leave it out of account altogether. 
 
 The foregoing remarks are intended only for papers in which 
 the illustrations are a comparatively minor matter. In the case of 
 the high-class illustrated "weeklies, "which have recently multiplied 
 so considerably in number, the illustrations are, of course, a very 
 important item in the cost of production, and require special treat- 
 ment, as set out in Chapter XI. 
 
34 NEWSPAPER ACCOUNTS. 
 
 REPAIRS AND WEAR AND TEAR OF PLANT. 
 
 The following is thought to be the most convenient division of 
 the plant for the purpose of providing for wear and tear and 
 
 renewals, viz. : 
 
 Machinery. 
 
 Type. 
 
 Furniture. 
 
 Fixtures and Fittings. 
 
 In theory, the most accurate mode, perhaps, of dealing with 
 repairs and wear and tear is to ascertain how many years the plant 
 may be expected to last, and then, at the time of each Balance 
 Sheet, to reduce the amount of the account containing the expendi- 
 ture by crediting to it a proportionate part or percentage of the 
 original expenditure, according to the "expectancy of life," such 
 proportion being charged against Profits by transfer to the Trading 
 Account. The expenditure upon repairs and renewals is added 
 to the account from year to year, so that if the percentage to be 
 written off is accurately estimated at the commencement, the 
 account, when balanced at any time, should represent the actual 
 value of the plant. 
 
 To illustrate the meaning of this, it may be assumed that 
 1,500 is spent upon Furniture, which is estimated to last ten years. 
 The Ledger Account would be as follows: 
 
 1895. s d 1895. s d 
 
 Jan. 1. Purchase of Furni- Dec. 31. Wear & tear, 10% 
 
 ture .. .. 1,500 00 on 1,500 .. 150 
 
 Dec. 31. Repairs &Renewals 5000 Balance .. c/d 1,400 
 
 1,550 1,550 
 
 1895. s d 189G. s d 
 Dec. 31. Balance .. b/d 1,400 Dec. 31. Wear & tear, 10% 
 
 1896. on 1,400 . . 140 
 Dec. 31. Repairs &Renewals 10000 Balance .. c/d 1,360 
 
 1,500 1,500 
 
 1896. s d 1897. s d 
 Dec. 31. Balance .. b/d 1,360 Dec. 31. Wear & tear, 10% 
 
 1897. on 1,360 . . 136 
 Dec. 31. Repairs &Renewals 90 Balance . . c/d 1,314 
 
 1,450 1,450 
 
 1897. 
 Dec. 31. Balance .. b/d 1,314 &c., &c., &c. 
 
NEWSPAPER ACCOUNTS. 35 
 
 An account kept in this way will usually become reduced in 
 amount during the first few years, when the expenditure is light, 
 but later on, when renewals are more frequent, the balance 
 increases, perhaps, to something near the original amount. In the 
 absence, however, of any real extension of the plant, it should never 
 be allowed to increase beyond the first cost, as that would be an 
 indication that the rate provided for wear and tear had not been 
 sufficiently high. The amount to be written off may be calculated 
 upon either the original expenditure or upon the diminishing 
 balance from year to year, as in the above illustration. By the 
 former method, presuming there were no repairs or renewals, the 
 asset would be entirely extinguished within the period indicated by 
 tha percentage, whilst by the latter there would always be a residue 
 of value in the account. The nature of the asset, and other 
 circumstances in individual cases, will determine which of these 
 rules ought to be adopted. 
 
 The advantage of providing for repairs and renewals at a fixed 
 rate is that the charge against profits is more conveniently 
 distributed over the years than is the case otherwise, but as, 
 in practice, a reliable percentage very often cannot be ascertained, 
 it is sometimes considered a safer plan to charge against the profits 
 from time to time, the actual repairs and renewals, and an 
 additional sum by way of percentage (a lower one, of course, than 
 in the alternative method) to meet the diminishing value of the 
 portions of the plant which would require renewal only at long 
 periods. 
 
 In addition to ordinary wear and tear, depreciation often arises 
 from reduction in market value of plant in consequence of lessened 
 cost of manufacture, or from supersession by new inventions, &c. 
 This, when it occurs, should be met by a special writing down of 
 the account representing the asset, and in the case of newspaper 
 machinery in particular, it is submitted that in view of the rapid 
 developments of late years it is desirable to calculate upon a much 
 shorter life for the plant than would be the case if only ordinary 
 wear and tear were taken into consideration. The machines 
 recently adopted by the most enterprising offices, taking as they do 
 the web of paper, unwinding it simultaneously from two reels, 
 printing it and turning it out, with the copies cut, folded 
 and counted, at the rate of 26,000 per hour, necessarily 
 
36 NEWSPAPER ACCOUNTS. 
 
 entail an amount of wear and tear considerably in excess of the 
 old style, whilst it is, perhaps, to he expected that these will in 
 turn give place shortly to even greater wonders in the printing 
 world. It is therefore eminently desirable, especially in dealing 
 with such costly plant, to make sure of being " on the safe side" in 
 allowing for wear and tear and depreciation. 
 
 The following are considered to be average annual rates 
 chargeable against profits for the different classes of plant, viz. : 
 Machinery. Ten per cent, in addition to current repairs. 
 This is, perhaps, on the whole a higher rate than has 
 hitherto obtained in newspaper offices, but having 
 regard to the explanations above given, it is thought that 
 the experience of the past is, in most cases, not a 
 reliable guide for the future. 
 
 Type. Twenty per cent to thirty-five per cent. This is an 
 item which varies considerably, some founts lasting much 
 .longer than others. Where a considerable stock of type 
 is in use, it is desirable to keep a separate account for 
 each purchase, so as to facilitate a review of the value 
 of the asset periodically. 
 
 Furniture. Ten per cent, upon the balance at the beginning 
 of each year, adding renewals to the account but not 
 current repairs for breakages, &c. 
 Fixtures and Fittings. Ten per cent, to twenty per cent. 
 
 upon the original cost, in addition to current repairs. 
 The above rates apply to assets which are the occupiers' 
 property absolutely and do not revert to the landlord. Plant 
 (whether boilers, machinery, or fixtures) which, by reason of 
 its fixed nature, becomes " landlord's fixtures," must, of course, 
 be specially considered, and the writing down arranged so that 
 at least the asset shall be extinguished before the end of the 
 term upon which the premises are held. 
 
 BAD DEBTS. 
 
 The importance of providing adequately, not only for ascertained 
 bad debts, but also for possible losses in this direction, is often not 
 fully appreciated until such losses actually occur. The time to 
 
NEWSPAPER ACCOUNTS. 37 
 
 provide for bad debts is when the debts are created, not when they 
 become irrecoverable, and this should be done by reserving a per- 
 centage upon the credit sales and advertisements, such percentage 
 being charged against profits and carried to the credit of Bad 
 Debt Account, the actual bad debts being debited to the 
 same account by transfer from the respective customers' accounts, 
 when it is known that nothing further can be realised from them. 
 The balance of the Bad Debt Account thus shows at any time 
 the provision existing for further losses not yet ascertained. 
 
 The percentage reserve for bad debts must, of course, be 
 reviewed, and, if necessary, adjusted periodically say, every three 
 years and at each balancing the list of outstanding debts should 
 be carefully inspected, to see that the doubtful debts do not 
 amount to such a sum as will leave no margin in the Bad Debt 
 Account. 
 
 The remaining accounts in the General Ledger do not 
 need special mention here, as they are kept in the ordinary way, 
 and there is nothing peculiar to them upon which to comment from 
 the bookkeeping point of view. Matters relating to principle 
 arising in connection with these accounts are dealt with under the 
 head of Trading Account. 
 
 2. PRIVATE LEDGER. 
 
 This is arranged to contain the usual accounts of Capital, 
 Drawings, Plant, Goodwill, &c., but as these do not present any 
 special features relating to the bookkeeping, it is unnecessary to 
 treat of them in detail. 
 
 TRADING ACCOUNT. 
 
 All the items of account which appear to require detailed 
 information having already been discussed, very little need be said 
 with regard to the Trading Account. 
 
 The commission and discount on sales are deducted from the 
 gross amount of sales on the credit side of the account, and the 
 commission on advertisements and canvassers' salaries, &c., from 
 
38 NEWSPAPEK ACCOUNTS. 
 
 the gross advertisements, in order to show the net income from each 
 source after allowing for the special cost in connection with obtain- 
 ing such income. On the debit side the items are classed under 
 three heads, viz. (1) Cost of Production; (2) Cost of Distri- 
 bution ; and (3) General Charges, these being convenient 
 approximate divisions of the expenditure for purposes of comparison, 
 &c. It is thought that, upon perusal of the specimen set of 
 transactions, the reader will find it easy to follow the grouping of 
 the items on the Trading Account. The General Ledger 
 Accounts have been arranged, as far as possible, in the same 
 order. 
 
 It may be mentioned that, where the foregoing system of books 
 is in force, an account may be prepared (say) monthly, which will 
 show all particulars of the trading and the approximate profit or 
 loss. This account may be made to give a sufficiently correct 
 result by the expenditure of a few hours' time on its preparation. 
 
 BALANCE SHEET. 
 
 The Sundry Creditors and Sundry Debtors upon the 
 specimen Balance Sheet are summarised according to the sectional 
 balancing accounts in the General Ledger. Although the 
 amounts under some of the heads are insignificant, it is considered 
 well that they should appear separately in order to show that they 
 are kept within due limits. If, for example, the debtors under 
 Subscription Ledger, or the creditors under Sales Ledger, 
 amount to any material sum, it will be known that in the one 
 instance there is considerable risk of bad debts, and in the other 
 case, probably larger credits are being given to agents for returns 
 than should be given. 
 
 It is strongly recommended that a list of all the creditors and 
 debtors, as shown in the Detail Ledgers, should be entered as a 
 permanent record in a Balances Book, which then becomes a 
 valuable adjunct to the Balance Sheet for after reference and 
 comparison. 
 
 Cash. This item comprises cash at the bank, cash in the 
 manager's hands for emergency purposes, as previously explained, 
 and cash in hand for petty expenses, postage, &c. 
 
NEWSPAPEK ACCOUNTS. 39 
 
 Stock. The Paper in Stock is valued at the net invoice 
 price, the quantity being ascertained from the Paper Book. 
 
 It will be noticed that no credit is taken on the Balance Sheet 
 for stores on hand, such as printing ink, stationery, &c. The value 
 of these is a very uncertain quantity, which could not be definitely 
 ascertained without making a detailed inventory, and the result of 
 this would not, as a rule, be worth the trouble. The fluctuation in 
 amount is usually small, and the matter therefore does not affect 
 the Trading Account to any extent. 
 
 Plant. It is not deemed necessary to set out the particulars 
 of the additions and deductions in respect of each of these items, 
 but only the net amount at which they are taken as at the date of 
 the Balance Sheet. 
 
 In connection with Furniture, &c., the question of the value 
 of the Editorial Library is sometimes an important one ; but it is, 
 perhaps, generally impracticable to assess such value from year to 
 year for Balance Sheet purposes. It has not been included in the 
 present instance, but, providing a satisfactory basis is settled, there 
 is, of course, no trouble in dealing with the item as a matter of 
 bookkeeping. 
 
 Goodwill and Copyright. Tho amount shown on this 
 Balance Sheet is assumed to have been paid by the proprietor upon 
 purchase of the business, but in the event of the paper having been 
 in the hands of the same proprietor from the commencement, there 
 would, of course, be ncTsuch item on the Balance Sheet. 
 
 Some authorities hold that goodwill should be written down, 
 or even expunged, out of profits, but, where this is practicable, the 
 necessity is not very apparent, seeing that, when the profits will 
 allow of material sums being appropriated to the purpose of writing 
 down the goodwill, the value of the latter as a marketable asset is 
 more likely to be increasing than diminishing. In the case of joint 
 stock companies, the articles of association may affect the point 
 with regard to any particular company, but otherwise it is not con- 
 sidered essential that the goodwill should be reduced in book value 
 from time to time. 
 
 Premises. It will be noticed that no item under this head 
 appears on the Balance Sheet. It is, of course, often the case that 
 the business premises belong to the proprietor of the business ; but, 
 in order that the profit rental may not be involved with the trading 
 
40 NEWSPAPER ACCOUNTS. 
 
 profits, it is suggested that the ownership of the premises should 
 always be treated as a separate matter, and a full rental charged 
 against the trading in the business accounts. 
 
 Capital. The Capital Account is shown on the Balance 
 Sheet in the form of a summary of the year's figures, so as to 
 completely account for the variation between the present capital 
 and the figure at which it stood upon the last preceding Balance 
 Sheet. The newspaper is assumed to be owned by a private 
 proprietor. It is not within the scope of this work to deal 
 exhaustively with accounts of joint stock companies ; any figures, 
 therefore, which might be introduced relating to companies would 
 not be conclusive, and might become misleading. The points of 
 difference, however, in respect of ownership, are only those which 
 also arise in any other business ; and, as previously remarked, 
 endeavour has been made in preparing these accounts to show all 
 matters which are peculiar to newspapers, disregarding for the sake 
 of that object any details which are more or less incidental to all 
 trading concerns. 
 
CHAPTER VITI. 
 
 DEPARTMENTAL CHECKS UPON THE BOOKKEEPING. 
 
 1. GENERAL. 
 
 IN all large businesses it is important to have such a system of 
 accounts as will ensure not only a proper balancing of the 
 books, so far as the money columns are concerned, but will also 
 furnish a ready means of proving the accuracy of the entries as 
 regards quantities and other particulars. As everyone versed in 
 accounts is aware, a set of books may be perfect with respect to 
 clerical balancing and yet contain numerous errors, or even serve 
 to conceal frauds of possibly considerable magnitude. In illustra- 
 tion of this, a case occurring a short time since may be mentioned, 
 in which the books had been faultlessly kept from the point of view 
 of methodical balancing and preparation of yearly Profit and Loss 
 Account and Balance Sheet, but which had been " manipulated" 
 over some six or seven years to the extent of about 150,000. This 
 was an exceptional case, in that the transactions were mostly of 
 heavy amount, thus favouring the commission of fraud on a large 
 scale without a number of persons being concerned ; but in a lesser 
 degree, these observations apply to nearly all offices, including those 
 of newspapers. Apart, however, from the question of intentional 
 fraud, loss of time and money is often occasioned by errors and 
 omissions arising from lack of method, and some trouble is, there- 
 fore, worth incurring in carrying out a system which will minimise 
 the risk of error. The principal points in this connection have been 
 already indicated in general terms when explaining the individual 
 books, but it may be of advantage to give here a short summary of 
 the various checks and tests which may be applied by the manager 
 in charge of the accounts, or by the auditor in the course of his 
 inspection of the books. 
 
42 NEWSPAPER ACCOUNTS. 
 
 2. SALES. 
 
 In the discussion of the Distribution Register and Stock 
 Register, it was explained that those books together comprise a 
 complete record of the whole of the printed copies, agreeing the 
 number of copies sold with the total number printed, after allowing 
 for returns and unsold copies, &c. These statistics should, if 
 possible, be compiled by a clerk who is not otherwise connected 
 with the sales department. The chief bookkeeper usually has an 
 assistant engaged upon the details of the private work, to whom the 
 care of these books may be conveniently committed, the senior 
 himself checking and agreeing the totals. Parenthetically, it may 
 be here remarked that the control exercised by the chief of a 
 counting-house is often not so effective as it might be, in 
 consequence of his being engaged upon work which, on account of 
 its importance, he does personally throughout, but which might 
 just as well be prepared in the first place by his assistant or another 
 clerk. The chief, of course, would check the whole work when 
 completed, but with very few exceptions the system should be so 
 arranged as that the chief bookkeeper is relieved of actual writing 
 up of books and accounts, in order that he rnay devote nearly the 
 whole of his time to thoroughly supervising the work of the other 
 clerks. 
 
 For the purpose of checking the results in the sales department, 
 the Distribution and Stock Registers form the basis of 
 operations, and apart from the proof with respect to past results 
 which these books afford, they also furnish useful information for 
 future guidance. The question of returned copies is often a 
 troublesome one. It is important to keep a careful account of these, 
 as in large concerns there is room for leakage where this is not 
 done. Cases have been known of copies, after being returned and 
 credited, having by some means got back to certain agents and been 
 again returned and allowed for. In fact, some offices go the length 
 of stamping each copy returned, so as to avoid any such irregularity. 
 It is also necessary to see that the returns do not average an undue 
 proportion of the gross sales. Some of ths larger customers insist 
 upon having a certain quantity delivered, although it is known that 
 a considerable percentage will usually be returned unsold, but 
 much may be done in keeping down the excess of copies sent out 
 
NEWSPAPER ACCOUNTS. 43 
 
 over the number likely to be sold if the accounts are systematically 
 examined. Other points will readily occur in regard to which the 
 periodical inspection of the details will prove of advantage. 
 
 3. ADVERTISEMENTS. 
 
 If the routine in writing up the Order Book and Day Book 
 (as set out in Chapter III.) is adopted, the two books form a good 
 check one upon the other, provided the results are independently 
 tested at intervals. It is strongly recommended, with respect to all 
 the books which are required to fit in with and prove each other, 
 that a different clerk should, as far as possible, be employed on 
 each ; as, for instance, the Order Books and Day Books relating 
 to sales and advertisements. The carrying forward of the 
 unexpired orders at the end of each month requires to be checked 
 carefully, as no independent list of these can be obtained ; although 
 the method of totalling the various columns is a great assistance in 
 this respect. Clerical errors might occur in the omission to insert 
 advertisements, or in under-charging for same when inserted ; but 
 where intentional wrongdoing exists, it will, perhaps, generally be 
 found either in the omission to charge the value of advertisements 
 to customers through the Day Book, or in over-stating the 
 commission allowed to agents ; the object, of course, being in either 
 case to collect and retain a corresponding amount of cash without 
 entering same in the Cash Book. The comparison of the marked 
 copy with the Day Book will, of course, prevent the first form of 
 manipulation ; but the latter is more difficult to deal with in offices 
 where varying rates are in force. A rule should be made to have 
 marked on each customer's Ledger account the rate of commission 
 or discount to which he is entitled, and test the Cash Book entries 
 periodically to ascertain that they are in accordance with the rule ; 
 otherwise, supposing the cashier has charge of the Ledgers, or that 
 the Ledger clerk and the cashier are in collusion, fraud may be 
 effected hnnaking Cash Book entries by over-stating the commission 
 allowed, and under-stating the amount of cash received by a 
 corresponding amount, which then goes into the cashier's pocket. 
 Instances have occurred in which such " manipulations " as these 
 have been carried on for a considerable time. 
 
44 NEWSPAPER ACCOUNTS. 
 
 When comparing the marked copy of the paper with the 
 Advertisement Day Book, it will sometimes be found that 
 " dummy " advertisements have been inserted to " fill up." This is 
 a matter which, of course, requires special watching ; and, if possible, 
 the confirmation of the manager should be obtained to the fact that 
 such insertions were really "dummies." 
 
 4. CONTRIBUTIONS. 
 
 The principal matter in this connection is to make sure that 
 there are no credits to contributors which should not exist, resulting 
 in payments for which no consideration has been received. This 
 is, however, a simple thing if it is made a practice for the editor of 
 each department to certify the prices to be paid, as, in order to 
 balance the Contributors' Ledger, all items other than cash 
 must go through the Eegister, and if, therefore, the Eegister be 
 properly compared with the contributions printed or certified as 
 waste, so as to prevent, for example, any items being charged twice, 
 there cannot be any discrepancies in this department that are not 
 easily traceable. 
 
 As mentioned previously, one great advantage of the sectional 
 balancing is that it minimises the risk of embezzlement by means of 
 false entries, as, for instance, by placing to the credit of Personal 
 Accounts items which do not belong there, and which are not 
 posted in the regular way from any other book, the balance of the 
 books generally being maintained by the insertion of a debit of a 
 similar amount in some of the Impersonal Accounts, such as Sundry 
 Expenses or Plant. The agreement separately of the Con- 
 tributors' Ledger makes an irregularity of this nature all but 
 impossible. 
 
 3. PURCHASES AND EXPENSES. 
 
 This division of the accounts requires, perhaps, more careful 
 supervision than any other, as it is impracticable in any but the 
 smallest offices for the manager or chief bookkeeper to certify all 
 the items. It is recommended that rules should be observed to the 
 effect that no goods be received without an invoice, and that such 
 invoice should be immediately signed by the person receiving the 
 goods, who thus vouches the quantity or weight and the condition. 
 
NEWSPAPER ACCOUNTS. 45 
 
 The invoice should then be compared with the order, to ascertain 
 that the particulars are in accordance therewith ; after which the 
 money calculations should be checked, and the invoice initialled by 
 the clerk in charge of it. It should then have the serial number 
 endorsed on it, and be forthwith entered in the Invoice Book. If 
 this plan be strictly followed out, errors or manipulations become 
 very difficult of execution. In regard to falsification of books, the 
 saying is emphatically true, that ft prevention is better than cure "; 
 in fact, it may be doubted whether, as a rule, any cure is possible. 
 
 The best confirmation of the entries in this division lies in 
 detailed checking of the invoices ; but in making tests, care must 
 be used to mark the invoices inspected, in order that the same may 
 not be used twice over as vouchers by a dishonest bookkeeper. 
 
 6. CASH. 
 
 Cash Received. The most difficult thing generally in check- 
 ing and auditing is to ascertain that all cash received is properly 
 accounted for. One help in this direction is the employment of 
 counterfoil receipt books, with a strict rule to ensure their being 
 always used. Another point is that all cash received, of whatever 
 nature, should be paid into the bank without any deduction on 
 the same or following day. A further matter is the detailed com- 
 parison of the Paying-in Book with the Cash Received Book, 
 by which means frauds have on several occasions been traced, 
 it being discovered that cheques had been received in settlement 
 of customers' accounts but not entered in the Cash Book ; the 
 cheques, however, were paid into the bank and a corresponding 
 amount of cash extracted from the till. The examination of 
 the Paying-in Book practically makes these irregular entries 
 impossible, whilst another risk to the defaulting cashier is the 
 constant inspection of the outstanding Ledger Accounts in 
 order to see that application is made for those which, according 
 to the Ledger, are overdue, thus probably exposing any omission to 
 account for cash which may have been collected but not credited 
 to customers' accounts. It is sometimes arranged for the 
 auditors, when the monthly or quarterly statements have been 
 prepared, to attend and verify same by the books, see that they are 
 correctly addressed, and seal and post them. This plan may with 
 
46 NEWSPAPER ACCOUNTS. 
 
 advantage be adopted by the manager at times, but for obvious 
 reasons care must be taken that any replies which may be received 
 fall into the proper hands. Sometimes, however, debts which have 
 been collected but not accounted for are sought to be concealed by 
 inserting a credit in the Ledger Account as "bad debt" or 
 " allowance." Against this, of course, a debit is needed to maintain 
 the balance of the books, and such debit is often to be found in one 
 of the Impersonal Accounts as previously explained ; but here, 
 again, the sectional balancing prevents any such manipulation, 
 practically the only loophole in this department being the commis- 
 sions allowed, which, as before suggested, should be particularly 
 scrutinised from time to time. 
 
 It may be here mentioned that, of course, no debts should be 
 suffered to be "written off" without special instructions from the 
 manager. It is, perhaps, a good rule that bad debts and special 
 allowances to balance accounts should be dealt with only at stated times 
 and upon a written list furnished to the ledger clerk by the manager. 
 
 Payments. Vouchers should be arranged and numbered in 
 serial order for all payments. The vouchers for Salaries and Wages, 
 however, form a subsidiary set, as the entries do not appear in 
 detail in the General Cash Book. 
 
 In vouching the Salaries and Wages it must, of course, be 
 ascertained, as far as possible, that all the amounts are properly 
 payable, and in the case of large offices, that no bogus names are 
 inserted by the person entrusted with the payment, for the purpose 
 of putting money into his own pocket. Receipted dockets should 
 be obtained from each man, and where possible, the wages should 
 be paid direct to the staff by the cashier, or by someone other than 
 the person who certifies the amount due. 
 
 The Petty Cash Book requires constant scrutiny, in order 
 that the items may be approved as proper payments whilst they 
 are fresh in mind. The analysis of the expenditure into as many 
 heads as possible helps to prevent any undue inflation of expenses, but 
 the Petty Cash is a department which needs continuous supervision. 
 
 The Postage Book may be proved to a certain extent, for 
 instance, with regard to the number of copies sent out to subscribers, 
 as shown by the Subscribers' Order Book. It is also well to have 
 the correctness of the entries certified by a second clerk, who may check 
 off the letters when ready for posting, and initial the Postage Book. 
 
CHAPTEE IX. 
 
 ADAPTATION OF THE SYSTEM TO NEWSPAPERS 
 OF SMALL CIRCULATION. 
 
 "PXCEPT in relation to papers having an extremely small circula- 
 1^ tion, it is submitted that the complete set of books as explained 
 in the foregoing Chapters will usually be found the most suitable, 
 although prima facie it may appear to be too elaborate for the 
 requirements of the smaller offices. The routine of a newspaper 
 office necessarily involves very much detail with regard to the 
 bookkeeping, and some kind of book has to be kept for the separate 
 record of the transactions of each department. The book in use 
 is perhaps called a Rough Book (often very appropriately), and 
 probably, in nine cases out of ten, as much labour is expended upon 
 it as would suffice for making proper entries. For the benefit, how- 
 ever, of those who may wish to use a smaller set of books, the 
 following abridged list is given : 
 Sales. 1. Order Book (same ruling as in Appendix A). 
 
 2. Day Book do. 
 
 3. Ledger do. 
 
 4. Cash Sales Book do. 
 
 5. Subscription Order Book do. 
 
 6. Subscription Ledger do. 
 Advertisements. 
 
 7. Order Book do. 
 
 8. Day Book do. 
 
 9. Ledger do. 
 Purchases and Expenses. 
 
 10. Invoice Book (modified ruling as in Appendix B). 
 
 11. Invoice Ledger (same ,, ,, A). 
 
 12. Paper Book ( A). 
 
 Note. The ruling can easily be adapted to "ream" 
 measurements, if necessary, by slight 
 alterations in the headings. 
 
48 NEWSPAPER ACCOUNTS. 
 
 Cash. 13. Cash Book (modified ruling as in Appendix B). 
 
 14. Petty Cash and Postage Book (modified ruling as 
 
 in Appendix B). 
 Private Accounts. 
 
 15. General Ledger (same ruling as in Appendix A). 
 
 16. Private Ledger ( ,, ,, A). 
 The under-mentioned are the books included in Appendix A, 
 
 which are here omitted, with the reasons for their omission : 
 
 BOOKS OMITTED. 
 
 Sales Returns Book. The entries may he made in a 
 space reserved at the end of the Sales Day Book. 
 
 Back Numbers Sales Book. These sales may he 
 recorded in the Cash Sales Book. 
 
 Sundries Day Book and Ledger. The entries may 
 be included in Sales Day Book, and posted to Sales 
 Ledger. 
 
 Distribution Register. In the case of a small paper, 
 the quantities may be so arranged in the Sales Day 
 Book as to show the agreement of the distribution of 
 copies with the number printed. For this purpose, how- 
 ever, the quantities of free and waste copies require to 
 be brought in (in the quantities column) before closing 
 the Day Book. 
 
 Stock Register. In the circumstances now assumed, it 
 would not be worth while to keep a separate book for 
 the "waste " stock. 
 
 Contributors' Register and Ledger. The entries for 
 this department, if they are few in number, may be 
 provided for by an extra analysis column in the Invoice 
 Book, called "Contributions"; and, in that case, 
 the items would, of course, be posted from the 
 Invoice Book to the Invoice Ledger; so that the 
 Contributors' Register and Ledger would be 
 unnecessary. 
 
 Cash Received Book. This book is merged in the 
 altered ruling of the Cash Book. 
 
NEWSPAPER ACCOUNTS. 49 
 
 Salaries and Wages Book. The Salaries and Wages 
 would be summarised and entered in the General 
 Cash Book, in the event of a separate book not being 
 used. 
 
 The following are the books which are modified in form to 
 apply to the circumstances of small issues : 
 
 BOOKS MODIFIED IN FORM. 
 
 Invoice Book. The ruling of this book is given in 
 Appendix B, and will not need further explanation. 
 The columns are reduced in number as compared with 
 the form in Appendix A, but the principle of the book 
 is the same, and also the mode in which it is written up 
 and posted. The alternative, in the event of a columnar 
 Invoice Book not being adopted, is the employment of 
 an ordinary Journal ; but it is believed that the former 
 is simpler and more effective than the latter for every- 
 day use. 
 
 Cash Book. Even with this abridged system, the sectional 
 balancing may with advantage be observed as regards 
 the cash received ; but, perhaps, in most cases, it is not 
 worth while to retain it on the payment side. Under 
 the ruling given in Appendix B, therefore, every payment 
 needs to be separately posted to the Personal or 
 Impersonal Account to which it belongs. In this case it 
 is very desirable to show in the Cash Book a full 
 summary of the salaries and wages paid, and the 
 different departments to which they belong. 
 
 Petty Cash and Postage Book. These two books are 
 amalgamated under the abridged system, and the 
 analysis columns reduced in number. The petty cash 
 payments will be entered in this book in detail ; but it 
 will be preferable to have a separate Memo. Postage 
 Book, bringing only the totals into the Petty Cash 
 Book daily or weekly. 
 
 In instances where the newspaper is not published by the 
 proprietor, but by a separate firm of publishers, the special books 
 
50 NEWSPAPER ACCOUNTS. 
 
 relating to sales will not be required. In the same way, other 
 modifications in the system may, in any particular office, become 
 necessary ; as, for example, if it should happen that the paper is 
 printed " outside." For these reasons a special form of Trading 
 Account is not set out in Appendix B ; but the form in Appendix 
 A may, without any trouble, be adapted, as it includes all the items 
 which usually arise ; and it will, therefore, be only a question of 
 omitting such as are not needed, and amalgamating others 
 which do not require stating separately. 
 
CHAPTER X. 
 
 ADAPTATION OF THE SYSTEM TO EVENING PAPERS. 
 
 THE set of books and the system generally which have been 
 described in Chapters 1. to VIII. apply equally to the case of 
 evening papers, except that six additional books are, in the case of 
 London papers, usually required, viz. : 
 
 1. Bookstalls Order Book. 
 
 2. Do. Sales do. 
 
 3. Cart Book (Cash Sales). 
 
 4. Street Sales Book. 
 
 5. Cartmen's Wages Book. 
 
 6. Street Sellers' Wages Book. 
 
 Besides these extra books, it is necessary to have additional 
 columns in the Cash Sales Book, to provide for the various 
 editions of each issue separately. Rulings of these books (with 
 specimen entries) will be found set out in Appendix C, subject to 
 the following explanations : 
 
 1. BOOKSTALLS ORDER BOOK. 
 
 To meet the requirements of the evening papers which supply 
 the copies to the railway bookstalls direct, it is necessary to have a 
 special form of Order Book, as shown in Appendix C. This is ruled 
 with five detail columns (one for each edition) and a column for the 
 daily total for each station. A list of the stations is printed in the 
 book, and the quantity of each edition forwarded is inserted against 
 the names. The daily total is then made up and transferred into 
 the Bookstalls Sales Book. 
 
 It will, of course, be understood that in actual transactions the 
 number of stations is very much larger than in the specimen entries 
 in Appendix C, the latter containing only a selection for purposes 
 of illustration. 
 
52 NEWSPAPER ACCOUNTS. 
 
 2. BOOKSTALLS SALES BOOK. 
 
 This is arranged upon the same plan as the Order Book, 
 except that, instead of the five "edition" columns there are six 
 detail columns, one for each working day of the week. The totals 
 of each station are brought into this book daily from the Order Book, 
 and upon being added together laterally at the end of each week 
 give the total quantity supplied to each station weekly. The 
 addition of the total column gives the gross number of copies for- 
 warded each week, which figure is transferred into the Day Book. 
 
 An alternative method is to transfer the daily totals direct from 
 the Order Book into the Day Book and dispense with the Sales 
 Book, but as the latter affords the means of collecting the figures in 
 the form in which they have to be rendered to the customer, it is, 
 perhaps, on the whole the preferable way of dealing with the matter. 
 
 The distinction between Order Book, Sales Book, and 
 Day Book is a somewhat arbitrary one, but the respective names 
 given are thought to be convenient for the purpose, one recommen- 
 dation, at any rate, being the brevity of the titles. 
 
 3. CART BOOK (CASH SALES). 
 
 The specimen form in Appendix C provides for recording the 
 quantities taken out and returned by cartmen, and those actually 
 sold, together with the money value of the latter. It is the custom 
 with some offices to allow a certain amount of credit to the cartmen 
 as against credit which they give to people on their rounds. These 
 Cartmen's Accounts are settled weekly on wages day, and mean- 
 while the actual sales are debited to them in the Cart Book, whilst 
 in another column the cash which they pay in daily is shown, the 
 arrears (if any) being carried forward in the arrears column from 
 day to day until the end of the week. 
 
 The totals from this book are transferred daily into the 
 Cash Sales Book, as shown in the specimen entries in 
 Appendix C. 
 
 LSTREETSELLERS' BOOK. 
 
 The same ruling as for the Cart Book serves the purpose of 
 this book, and the entries are made in the same way, the only 
 
NEWSPAPER ACCOUNTS. 53 
 
 difference being that it relates to a different class of men, viz., 
 those who sell the papers retail in the streets. This refers, of 
 course, only to men who are in the regular employ of the office 
 whose paper they sell. It has lately become the custom for certain 
 of the evening newspapers to employ a small army of street- 
 sellers, the particulars of whose transactions, therefore, require 
 special treatment in the books. The men are sometimes allowed to 
 leave over the payment for a portion of the papers until pay-day (i.e. to 
 practically receive payment on account of their wages), hence the 
 necessity for the " arrears " column. 
 
 The daily totals of this book are transferred into the Cash 
 Sales Book, in the same way as those of the Cart Book. 
 
 5. CARTMEN'S WAGES. 
 
 This is a separate book for recording, first, the Wages due to 
 each cartman ; second, the amount due from each man for arrears 
 on sales, as shown in the Cart Book ; and, third, the amount of 
 difference between the two preceding columns, so as to agree the 
 cash actually handed to the employes. 
 
 6. STREET SELLERS' WAGES. 
 
 A similar book to the Cartmen's Wages Book, but with 
 additional columns for recording each man's daily attendance in 
 order to meet the case of men who are taken on during the week, 
 the wage being generally a daily one. 
 
 7. CASH SALES BOOK. 
 
 In order that the modified ruling of this book, as compared 
 with the Cash Sales Book, explained in Chapter II., may be 
 clearly seen, a specimen is given in Appendix C. This shows the 
 way in which the various editions are entered, and the addition of 
 the cart sales and street sales at the end of each day. 
 
CHAPTER XI. 
 
 ADAPTATION OF THE SYSTEM TO WEEKLY PAPERS. 
 
 meet the requirements of weekly papers most of the forms for 
 daily papers are readily adaptable. In the case of hooks 
 designed to run for one month, all that is necessary is to reduce the 
 27 "daily" columns to five "weekly " columns, or if accounts are ren- 
 dered quarterly the rulings may be made to run for three months 
 by having 13 columns on each opening. Where, however, it is the 
 practice to deal with monthly figures in the private accounts, the 
 totals must, of course, be struck monthly in the subsidiary books, 
 and, generally speaking, it is of advantage to post up the private 
 books at least once a month. 
 
 The forms already given may, therefore, be taken as applicable, 
 subject to the under-mentioned points, either the complete set of 
 books in Appendix A or the modified list set out in Chapter IX. 
 being adopted, according to circumstances. 
 
 SUBSCRIPTION ORDER BOOK. 
 
 This may advantageously be ruled with 27 detail columns, so as 
 to cause a rest to be made only at the end of each half-year, that is, 
 assuming that a Balance Sheet is taken only half-yearly. The 
 clerical work of apportioning the subscriptions is considerable, and 
 it is, as a rule, not worth while to prepare an exact account except 
 for the purpose of a Balance Sheet. It is, therefore, advisable to 
 arrange the Subscription Book to run for the whole period, if 
 possible. 
 
 DISTRIBUTION REGISTER. 
 
 This will contain the transactions of a half-year on an opening, 
 in place of a month only as is the case with daily papers. 
 
NEWSPAPER ACCOUNTS. 55 
 
 CONTRIBUTORS' REGISTERS. 
 
 For the high-class weekly papers, which keep a stock of articles 
 on hand, it is advisable that the Eegister shall show the actual cost 
 of the contributions to each number, and for this purpose a special 
 form is necessary. This is arranged in quarterly openings. The 
 left-hand page contains the usual particulars of the purchase of all 
 contributions, and the right-hand page shows the appropriation of 
 each article to the particular number wherein it is used, or if not used 
 during th3 current period, it is extended into the " stock" column 
 at the end, to be carried forward to the next period. This " stock" 
 column, however, must be strictly watched to see that it contains 
 only such contributions as are really of value for use during the 
 ensuing period, and all articles which are not intended to be used 
 should be written off to expenses as "waste" contributions, and 
 not carried forward as stock. 
 
 Seeing that the pictures which appear in the weekly illustrated 
 papers form a large item in the cost of production, it is desirable to 
 keep a separate Eegister for recording their purchase and con- 
 sumption. The Registers may be respectively called 
 Contributors' Register Literature, 
 Do. Art. 
 
 A specimen ruling is given in Appendix D, which will apply 
 for either of these purposes. The " purchases" column should be 
 totalled and transferred into the General Ledger monthly, but 
 the analysis columns may conveniently be carried on to the end of 
 each quarter, so as to avoid too frequent re-entry of the stock on 
 hand. 
 
APPENDIX A. 
 
 Specimen set of Books, containing 
 entries representing transactions 
 for the Half-year ending 30 June 
 
 i8 95 . 
 
CONTENTS OF APPENDIX A. 
 
 
 Fo. OR No. 
 
 PAGES 
 
 SALES. Order Book 
 
 1 
 
 62-63 
 
 Day Book ... 
 
 2 
 
 66-68 
 
 Returns Book 
 
 3 
 
 70-71 
 
 Ledger 
 
 4 to 12 
 
 74-76 
 
 Cash Sales Book 
 
 13 
 
 78-79 
 
 Back Nos. Sales Book 
 
 14 
 
 82-83 
 
 Subscription Order Book ... 
 
 15 
 
 86-87 
 
 do. Ledger 
 
 16 
 
 90-91 
 
 Sundries Day Book... 
 
 17 
 
 94-95 
 
 do. Ledger 
 
 18 to 22 
 
 98 
 
 Distribution Register 
 
 23 
 
 100 
 
 Stock Register 
 
 24 
 
 102 
 
 ADVERTISEMENTS. Order Book ... 
 
 25 
 
 104-105 
 
 Day Book 
 
 26 
 
 108-109 
 
 Ledger 
 
 27 to 43 
 
 112-115 
 
 CONTRIBUTIONS. Register (Litera- 
 
 
 
 ture) 
 
 44 : 
 
 118 
 
 Register (News) ... 
 
 45 
 
 120 
 
 Ledger ... 
 
 46 to 60 
 
 122-124 
 
 PURCHASES & EXPENSES. 
 
 
 
 Invoice Book 
 
 61 
 
 126-129 
 
 Invoice Ledger... 
 
 62 to 85 
 
 132-135 
 
 Paper Book 
 
 86 
 
 138 
 
 CASH. Cash Received Book 
 
 87 
 
 140-147 
 
 Cash Book ... 
 
 88 
 
 150-155 
 
 Salaries and Wages Book ... 
 
 89 
 
 158-159 
 
 Petty Cash Book 
 
 90 
 
 162-163 
 
 Postage Book 
 
 91 
 
 166 
 
 PRIVATE BOOKS. General Ledger... 92 to 133 168-182 
 Private Ledger .. 134 to 141 184-189 
 
SALES ORDER BOOK 
 
62 
 
 NEWSPAPER ACCOUNTS. 
 
 JANUARY 
 
 Agent's Name and 
 Address 
 
 ISt 
 
 2nd 
 
 3rd 
 
 4 th 
 
 5 th 
 
 6th 
 
 7 th 
 
 8th 
 
 gth 
 
 i oth 
 
 nth 
 
 I2th 
 
 i3th 
 
 i4th 
 
 1 5th 
 
 Brown, E. H., Dorking 
 
 205 
 
 205 
 
 205 
 
 205 
 
 208 
 
 
 205 
 
 205 
 
 205 
 
 205 
 
 205 
 
 208 
 
 
 205 
 
 205 
 
 Green, T. P., 
 
 154 
 
 154 
 
 154 
 
 154 
 
 158 
 
 
 154 
 
 154 
 
 154 
 
 154 
 
 i54 
 
 158 
 
 
 165 
 
 165 
 
 Clerkenwell 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Peel, J., Camberwell 
 
 117 
 
 117 
 
 117 
 
 117 
 
 130 
 
 
 117 
 
 117 
 
 117 
 
 in 
 
 in 
 
 124 
 
 
 
 in 
 
 in 
 
 Clarke, C., Newington 
 
 13 
 
 13 
 
 13 
 
 13 
 
 I 3 
 
 .- 
 
 13 
 
 13 
 
 13 
 
 13 
 
 13 
 
 13 
 
 
 13 
 
 J 3 
 
 Wight, C., Harrow . . 
 
 4 
 
 40 
 
 40 
 
 4 
 
 25 
 
 .. 
 
 40 
 
 40 
 
 40 
 
 40 
 
 40 
 
 2 5 
 
 
 40 
 
 40 
 
 Jones and Smith, 
 Whitechapel 
 
 160 
 
 1 60 
 
 i Go 
 
 160 
 
 160 
 
 
 160 
 
 1 60 
 
 1 60 
 
 160 
 
 1 60 
 
 1 60 
 
 
 1 60 
 
 160 
 
 Williams and Moist, 
 
 201 
 
 201 
 
 203 
 
 203 
 
 209 
 
 
 209 
 
 210 
 
 210 
 
 210 
 
 210 
 
 210 
 
 
 208 
 
 208 
 
 Ilford 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Earl, P. M., 
 
 247 
 
 247 
 
 247 
 
 247 
 
 247 
 
 
 247 
 
 247 
 
 247 
 
 247 
 
 221 
 
 221 
 
 
 221 
 
 221 
 
 Charing Cross 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Sundry Persons 
 
 17,898 
 
 18,652 
 
 18,543 
 
 17,621 
 
 19.152 
 
 " * 
 
 17,119 
 
 17,263 
 
 17,897 
 
 19,168 
 
 18,163 
 
 20,207 
 
 
 17,340 
 
 18,169 
 
 
 19.035 
 
 19,789 
 
 19,682 
 
 18,760 
 
 20,302 
 
 
 18,264 
 
 18,409 
 
 19,043 
 
 20,308 
 
 19,277 
 
 21,326 
 
 
 
 18,463 
 
 19,292 
 
NEWSPAPER ACCOUNTS. 
 
 63 
 
 1895. 
 
 (1) 
 
 1 6th 
 
 iyth 
 
 iSth 
 
 igth 
 
 20tll 
 
 2ISt 
 
 22Ild 
 
 23td 
 
 24th 
 
 25th 
 
 26th 
 
 27th 
 
 28th 
 
 1 
 
 29th soth 
 
 3ist 
 
 Total 
 
 Day 
 Book 
 Folio. 
 
 205 
 
 205 
 
 205 
 
 208 
 
 
 205 
 
 205 
 
 205 
 
 205 
 
 205 
 
 208 
 
 
 205 
 
 205 
 
 205 
 
 205 
 
 5,547 
 
 2 
 
 165 
 
 165 
 
 165 
 
 170 
 
 .. 
 
 I6 5 
 
 165 
 
 165 
 
 165 
 
 165 
 
 170 
 
 .. 
 
 165 
 
 165 
 
 I6 5 
 
 165 
 
 4,352 
 
 2 
 
 in in 1 in 
 
 124 
 
 
 III 
 
 III 
 
 III 
 
 in 
 
 III 
 
 124 
 
 
 in 
 
 in 
 
 III 
 
 in 
 
 3,097 
 
 2 
 
 13 
 
 13 13 
 
 13 
 
 
 13 
 
 13 
 
 13 
 
 13 
 
 13 
 
 13 
 
 
 13 
 
 13 
 
 13 
 
 13 
 
 35i 
 
 2 
 
 40 
 160 
 
 40 
 160 
 
 40 25 
 160 160 
 
 
 4 
 
 160 
 
 40 
 
 160 
 
 40 
 
 160 
 
 40 
 160 
 
 4 
 1 60 
 
 25 
 1 60 
 
 
 
 40 
 160 
 
 40 
 160 
 
 40 
 160 
 
 40 
 160 
 
 1,020 
 
 4,320 
 
 2 
 
 2 
 
 208 
 
 208 
 
 208 
 
 208 
 
 
 208 
 
 208 
 
 214 
 
 210 
 
 216 
 
 210 
 
 .. 
 
 114 
 
 108 
 
 108 
 
 108 
 
 5,228 
 
 2 
 
 221 
 
 221 
 
 221 
 
 221 
 
 .. 
 
 221 
 
 221 
 
 221 
 
 221 
 
 221 
 
 221 
 
 .. 
 
 221 
 
 221 
 
 221 
 
 221 
 
 6,201 
 
 2 
 
 18,212 
 
 18,342 
 
 17,109 
 
 2O,5II 
 
 
 
 18,142 
 
 17,763 
 
 18,341 
 
 l8,IO7 
 
 17,777 
 
 19,567 
 
 - 
 
 18,207 
 
 17,105 
 
 17,206 
 
 I,35I 
 
 491,932 
 
 2 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 19-335 
 
 19,465 
 
 18,232 
 
 21,640 
 
 
 19,265 
 
 18,886 
 
 10,470 
 
 19,232 
 
 18,908 
 
 20,698 
 
 
 19,236 
 
 18,128 
 
 18,229 
 
 19,374 
 
 522,048 
 
 
 
 
 
 
 
 
 
 
 
 
 j 
 
 
 1 
 
 
 
SALES DAY BOOK 
 
6 
 
 NEWSPAPER ACCOUNTS. 
 
 JANUARY 1895. 
 
 
 Particulars 
 
 M 
 
 
 
 
 Name. 
 
 1 
 
 
 
 
 
 
 3| 
 
 Copies 
 
 Quires 
 
 ~o"o' Amount 
 
 
 M. 
 
 T. 
 
 W. 
 
 Th. 
 
 F. 
 
 S. 
 
 '* 
 
 
 
 j fe . 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 s cl 
 
 Brown, E. H. . 
 
 
 205 
 
 205 
 
 205 
 
 205 
 
 208 
 
 
 1,028 
 
 
 
 
 
 205 
 
 205 
 
 205 
 
 205 
 
 205 
 
 208 
 
 
 1,233 
 
 
 
 
 
 205 
 
 205 
 
 205 
 
 205 
 
 205 
 
 208 
 
 
 1,233 
 
 
 
 
 205 
 
 205 
 
 205 
 
 205 
 
 205 
 
 208 
 
 
 1,233 
 
 
 
 
 205 
 
 205 
 
 205 
 
 205 
 
 .. 
 
 
 820 
 
 213 
 
 9 4 
 
 ib o o 
 
 Green, T. P. . . 
 
 
 154 
 
 154 
 
 154 
 
 154 1 158 
 
 
 774 
 
 
 
 
 
 ''54 
 165 
 
 154 
 165 
 
 154 
 
 165 
 
 154 
 165 
 
 154 158 
 165 170 
 
 
 928 
 995 
 
 
 
 
 
 
 165 
 
 165 
 
 165 
 
 165 
 
 165! 170 
 
 
 995 
 
 
 
 
 
 
 165 
 
 165 
 
 165 
 
 165 
 
 
 
 660 
 
 167 
 
 10 
 
 5 
 
 12 II I 
 
 Peel,J. .. 
 
 
 117 
 
 117 
 
 117 
 
 117 
 
 130 
 
 
 598 
 
 
 
 
 
 
 117 
 
 117 
 
 117 
 
 in 
 
 in 124 
 
 
 6gi 
 
 
 
 
 
 
 in 
 
 in 
 
 III 
 
 in 
 
 in 
 
 124 
 
 
 679 
 
 
 
 
 
 
 in 
 
 in 
 
 III 
 
 in 
 
 in 
 
 124 
 
 
 6/9 
 
 
 
 
 
 
 in 
 
 in 
 
 III 
 
 in 
 
 
 
 
 
 444 
 
 119 
 
 3 
 
 6 
 
 8 19 4 
 
 Clarke, C. 
 
 .. 
 
 13 
 
 3 
 
 3 
 
 13 13 
 
 
 65 
 
 
 
 
 
 
 13 
 
 I; 
 
 3 
 
 -- 
 
 13 
 
 13 
 
 
 78 
 
 
 
 
 
 
 13 
 
 I; 
 
 3 
 
 3 
 
 13 
 
 I- 
 
 
 7^ 
 
 
 
 
 
 
 13 
 
 1; 
 
 3 
 
 3 
 
 13 13 
 
 
 78 
 
 
 
 
 
 
 i~- 
 
 13 
 
 3 
 
 3 
 
 
 
 52 
 
 13 
 
 13 
 
 7 
 
 i o 3 
 
 Wight, C. 
 
 
 40 
 
 40 
 
 40 
 
 40 25 
 
 
 185 
 
 
 
 
 
 
 40 
 
 40 
 
 40 
 
 40 
 
 40 25 
 
 
 225 
 
 
 
 
 
 
 40 
 
 40 
 
 40 
 
 40 
 
 40 25 
 
 
 225 
 
 
 
 
 
 
 40 
 
 40 
 
 40 
 
 40 
 
 40 25 
 
 
 225 
 
 
 
 
 
 
 40 
 
 40 
 
 40 
 
 40 
 
 
 
 
 1 60 
 
 39 
 
 6 
 
 8 
 
 2 19 2 
 
 Jones and Smith 
 
 "160 
 
 160 
 160 
 
 160 
 160 
 
 1 60 
 160 
 
 160 
 160 
 
 160 
 160 
 
 
 800 
 960 
 
 
 
 
 
 
 160 
 
 160 
 
 160 
 
 160 
 
 160 
 
 160 
 
 
 960 
 
 
 
 
 
 
 160 
 160 
 
 1 60 
 160 
 
 160 
 
 1 60 
 
 1 60 
 
 160 
 
 160 
 
 160 
 
 
 e 
 
 1 66 
 
 4 
 
 9 
 
 12 9 9 
 
 Williams and 
 
 
 
 
 
 
 
 
 
 
 
 Mois 
 
 
 201 
 
 201 
 
 203 
 
 203 
 
 209 
 
 
 1,017 
 
 
 
 
 209 
 
 2IO 
 
 210 
 
 210 
 
 2IO 
 
 210 
 
 
 1,259 
 
 
 
 
 208 
 208 
 
 S 
 
 208 
 214 
 
 208 
 210 
 
 208 
 
 216 
 
 208 
 210 
 
 
 ii 
 
 
 
 
 
 114 
 
 1 08 
 
 1 08 
 
 1 08 
 
 
 
 
 438 
 
 2OI 
 
 2 
 
 10 15 i 7 
 
 Karl, P. M. .. 
 
 
 247 
 
 247 
 
 247 
 
 247 
 
 247 
 
 
 1,235 
 
 
 
 
 
 247 
 
 247 
 
 247 
 
 247 
 
 221 221 
 
 
 1-430 
 
 
 
 
 
 221 
 
 221 
 
 221 
 
 221 
 
 221 
 
 221 
 
 
 1,326 
 
 
 
 
 
 221 
 
 221 
 
 221 
 
 221 
 
 221 
 
 221 
 
 
 1,326 
 
 
 
 
 
 221 
 
 221 
 
 221 
 
 221 
 
 .. 
 
 
 
 2 3 8 
 
 13 
 
 ii 17 17 9 
 
 Sundry Persons 
 
 17,119 
 
 17,898 
 17,263 
 
 18,652 
 17,897 
 
 18,543 
 19,168 
 
 17,621 19,152 
 18,163 2O,207 
 
 
 
 
 
 
 
 17,340 
 18,142 
 
 18,169 
 
 17,763 
 
 l8,2I2 
 18,341 
 
 18,342 
 l8,I07 
 
 I7,IO9 20,511 
 17,777! 19,567 
 
 
 
 
 
 
 
 
 18,207 
 
 17,105 
 
 17,206 
 
 18,351 
 
 
 
 
 
 491,932 
 
 l8,920 
 
 12 
 
 12 
 
 1,428 2 8 
 
 . 
 
 75,228 
 
 93,750 
 
 95,866 
 
 98,061 
 
 75,177 
 
 83,966 
 
 
 5221048 
 
 2O,078 
 
 2O 
 
 i,5i5 i 7 
 
 Less Returns for January as per Sales Returns Book 
 
 3 
 
 304 18 ii 
 
 
 
 1,210 2 8 
 
 G. L. 92 
 
NEWSPAPER ACCOUNTS. 
 
 67 
 
 FEBRUARY 1895. 
 
 Name 
 
 Particulars 
 
 PQ.o 
 
 
 Copies 
 
 Quires 
 
 Is 
 
 3* 
 
 12 
 
 3 
 
 Amount 
 
 M. 
 
 T. 
 
 W. 
 
 Th. 
 
 F. 
 
 S. 
 
 Sundry persons 
 Less Ret 
 
 
 
 
 
 
 
 470,614 
 
 i8,iooj 14 
 
 s d 
 
 1,360 O 2 
 
 256 o i 
 
 urns for February as per Returns Book 
 
 
 1,104 o i 
 
 G. L. 92 
 
 MARCH 1895. 
 
 (*) 
 
 Sundry persons ' 
 
 
 
 
 488 077 
 
 1 8 772 
 
 s d 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Less Returns for March as per Returns Book . 
 
 , . 3 234 19 6 
 '1,187 6 2 
 
 G. L. 
 
 APRIL 1895. 
 
 (*) 
 
 Sundry persons! 
 
 503,468 19,364 4 
 
 Less Returns for April as per Returns Book .. 
 
 s d 
 
 298 i 7 
 
 1,200 i 6 
 a^ 
 G. L. 92 
 
68 
 
 NEWSPAPER ACCOUNTS. 
 
 MAY 1895. 
 
 Name 
 
 M. 
 
 T. 
 
 Parti 
 W. 
 
 sulars 
 
 & 
 ti'o 
 
 T 
 
 Copies 
 
 guii 
 
 i s, 097 
 
 es 
 
 & 
 
 
 
 Amount 
 
 Th. 
 
 F. 
 
 S. 
 
 Sundry persons 
 Less Ret 
 
 
 
 
 
 
 
 
 470,523 
 
 i 
 
 12 
 
 s d 
 
 1.358 7 it 
 267 7 2 
 
 urns fc 
 
 r May 
 
 as per 
 
 Retur 
 
 ns Boo 
 
 k 
 
 
 
 
 
 
 1,091 o 9 
 G. L 92 
 
 JUNE 1895. 
 
 Sundry persons 
 Less Ret 
 
 
 
 
 
 
 
 
 485,708 18,681 
 
 2 
 
 12 
 
 3 
 
 s d 
 1,416 9 o 
 
 246 i ii 
 
 urns fo 
 
 r June 
 
 as per 
 
 Retur 
 
 is Boo 
 
 k .. 
 
 
 
 1,170 7 i 
 
 G.L. 
 
SALES RETURNS BOOK 
 
70 
 
 NEWSPAPER ACCOUNTS. 
 
 JANUARY 1895. 
 
 (5) 
 
 
 
 
 
 
 U 
 
 <u o 
 
 t>-^ 
 
 
 Date 
 
 Agent's Name and Address 
 
 Copies 
 
 Quire 
 
 s 
 
 3* 
 
 Amount 
 
 Jan. 2 
 
 Brown, E. H., Dorking 
 
 260 
 
 10 
 
 
 
 4 
 
 s d 
 
 J 5 o 
 
 4 
 
 Peel, J., Camberwell 
 
 169 
 
 6 
 
 13 
 
 6 
 
 9 9 
 
 6 
 
 Williams and Moist, Ilford 
 
 1,768 
 
 68 
 
 
 
 10 
 
 520 
 
 8 
 9 
 
 Earl, P. M., Charing Cross 
 Green, T. P., Clerkenwell 
 
 416 
 1,170 
 
 16 
 
 45 
 
 
 
 o 
 
 ii 
 
 i 4 o 
 376 
 
 16 
 18 
 
 Wight, C.. Harrow 
 Jones and Smith, Whitechapel 
 
 234 
 1,612 
 
 6? 
 
 
 
 
 9 
 
 13 6 
 4 13 o 
 
 2 
 
 Sundry persons (Sundry) 
 
 7,700 
 
 296 
 
 4 
 
 12 
 
 24 4 o 
 
 9 
 
 do. do. 
 
 19,100 
 
 734 
 
 16 
 
 ,, 
 
 58 2 6 
 
 16 
 
 do. do. 
 
 22,100 
 
 850 
 
 o 
 
 
 63 15 
 
 23 
 
 do. do. 
 
 22,789 
 
 876 
 
 is 
 
 
 
 65 H 9 
 
 30 
 
 do. do. 
 
 25.532 
 
 982 
 
 
 
 '. 
 
 76 17 ii 
 
 
 
 102,850 
 
 3.955 
 
 20 
 
 
 304 18 ii 
 
 FEBRUARY 1895. 
 
 (3) 
 
 Feb. i -28 
 
 Sundry persons (Sundiy) 
 
 S,454 
 
 3,402 
 
 D. B. 
 
 MARCH 1895. 
 
 (3) 
 
 Mar i -3 1 
 
 Sundry persons (Sundry) 
 
 81,138 
 
 3,120 
 
 18 12 
 
 s 
 
 234 19 
 
 d 
 
 6 
 
 . 
 
 D. B. 2 
 
UNIVERSITY 
 OF 
 
 NEWSPAPEB ACCOUNTS. 
 
 71 
 
 APRIL 1895. 
 
 (3) 
 
 Date 
 
 Agent's Name and Address 
 
 Copies 
 
 y 
 
 Quires go 
 
 Amount 
 
 Apl. 1-30 
 
 Sundry persons (Sundry) 
 
 102,985 
 
 3,960 25 ! 12 
 
 s d 
 
 298 i ^ 
 
 
 
 
 
 D.R.2 
 
 MAY 1895. 
 
 Mayi-3i 
 
 Sundry persons (Sundry) 
 
 92,589 
 
 3.56i 
 
 3 
 
 12 
 
 s d 
 
 267 7 2 
 
 75. /?. 2 
 
 
 
 JUNE 1895. 
 
 Jun. 1-30 
 
 Sundry persons (Sundry) 
 
 85,352 
 
 3,282 
 
 20 
 
 12 
 
 s d 
 246 i ii 
 
 D.B.8 
 
 
 
SALES LEDGER 
 
 INDEX 
 
 BROWN, E. H. 
 CLARKE, C. 
 EARL, P. M. 
 GREEN, T. P. 
 JONES & SMITH 
 PEEL, J. ... 
 WIGHT, C. 
 WILLIAMS & MOIST 
 SUNDRY PERSONS 
 
 Fo. 
 4 
 
 7 
 11 
 
 5 
 
 9 
 
 6 
 
 8 
 
 10 
 12 
 
74 
 
 NEWSPAPER ACCOUNTS. 
 
 B. H. BROWN. 
 
 1895 
 
 Jan. i 
 Ian. 
 
 Dates 
 
 S.2? 
 
 8 
 
 Ouires 
 (total) 
 
 Bala 
 
 7/1 1 
 
 12 
 
 nee 
 
 14/18 
 19 
 
 21/25 
 26 
 
 28/31 
 
 205 
 208 
 
 i So 
 213 
 
 13 
 9 
 
 
 
 
 
 
 393 
 
 22 
 
 Amount. 
 
 Date 
 
 Particulars 
 
 J 
 
 i 
 
 Quires 
 
 
 
 
 u 
 
 
 s d 
 13 13 9 
 
 1895 
 Jan. 2 
 
 By Returns 
 
 260 
 
 10 
 
 o 
 
 
 .. i 
 
 Cash .. .. 
 
 1 80 
 
 13 
 
 16 o o 
 
 Feb. 22 
 
 ., ... 
 
 ... 
 
 203 
 
 9 
 
 2913 9 
 
 
 
 
 393 
 
 22 
 
 Amount 
 
 s d 
 
 o 15 o 
 
 13 13 9 
 
 15 5 o 
 
 29 13 g 
 
 T. P. GREEN. 
 
 1895 
 
 an. i 
 an. 
 
 To Bala 
 
 i/4 7/i i 
 
 nee 
 
 
 
 154 
 
 152 
 
 
 
 (. sd 
 
 ii.n. ii 80 
 
 1895 
 Jan. 9 
 Feb. 2 
 
 By Returns . . 1,170 
 Cash .. .. 
 
 45 
 152 
 
 
 
 
 87 
 
 \ri 
 
 ii 8 o 
 
 
 5 J 2 
 
 
 
 
 
 
 
 
 Mar. ii 
 
 // // .... 
 
 122 
 
 10 
 
 
 9 3 7 
 
 
 
 14/18 
 
 21/2<i 
 
 28/31 
 
 165 
 
 
 
 
 
 
 
 
 
 
 
 
 19 
 
 26 
 
 
 170 
 
 I6 7 
 
 10 
 
 2 12 II I 
 
 
 
 
 
 
 
 
 
 
 
 
 
 319 
 
 
 
 10 
 
 23 19 i 
 
 
 
 319 
 
 IO 
 
 
 23 19 i 
 
 
 
 
 J. PEEL. 
 
 (6) 
 
 1895 
 
 
 
 
 
 
 
 
 s d 
 
 1895 
 
 
 s d 
 
 Jan. i 
 Jan. 
 
 To 
 
 i/4 
 
 Bala 
 7/9 
 
 nee 
 
 ;. 
 
 '.'. 117 
 
 123 
 
 13 
 
 R.D. 
 
 953 
 
 Jan. 4 
 Feb. 27 
 
 By Returns 
 Cash 
 
 169 
 
 6 
 
 242 
 
 13 
 16 
 
 87 
 
 9 9 
 
 18 4 7 
 
 
 5 
 
 
 
 
 
 130 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 10/11 
 
 14/18 
 
 21/25 
 
 28/31 
 
 III 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 12 
 
 19 
 
 26 
 
 ! 124 
 
 119 
 
 3 
 
 2 
 
 8 19 4 
 
 
 
 
 
 
 
 
 June 30 
 
 To 
 
 Bala 
 
 nee 
 
 
 
 6 
 
 13 
 
 C.D. 
 
 9 9 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 249 
 
 3 
 
 
 18 14 4 
 
 
 
 
 249 
 
 3 
 
 
 18 14 4 
 
 
 
 
 
 
 
 
 
 
 
 June 30 
 
 By Balance 
 
 
 6 
 
 13 
 
 n.n . 
 
 9 9 
 
 C. CLARKE. 
 
 . 1895 
 
 Jan. 
 
 i/5 
 
 7/12 
 
 14/19 
 
 21/26 
 
 28/31 
 
 1 
 13 13 
 
 13 
 
 2 
 
 d 
 
 i o 3 
 
 1895 
 June 30 
 
 By Bad Debt 
 
 
 
 13 
 
 13 
 
 G.L 
 
 92 
 
 s d 
 
 i o 3 
 
 13 
 
 i o 3 
 
 13 
 
 13 
 
 ' o 3 
 
NEWSPAPEK ACCOUNTS. 
 
 75 
 
 C. WIGHT. 
 
 (8) 
 
 Dates 
 
 J* 
 
 -3 
 UQ 
 
 Quires 
 (total) 
 
 
 
 1 
 
 Amount 
 
 Date 
 
 Particulars 
 
 1 
 'S. 
 
 
 
 O 
 
 Quires 
 
 o 
 
 1 
 
 Amount 
 
 Bala 
 
 7/1 1 
 
 12 
 
 Bala 
 
 nee 
 
 14/18 
 19 
 
 nee 
 
 21/25 
 26 
 
 28/3 i 
 
 40 
 
 25 
 
 22 
 
 39 
 
 o 
 6 
 
 B.D. 
 
 2 
 
 B.D. 
 
 s d 
 
 i 13 o 
 2 iy 2 
 
 1895 
 fan. 16 
 [une 30 
 
 3y Returns 
 Balance 
 
 234 
 
 9 
 52 
 
 6l 
 
 
 
 
 
 6 
 
 C 
 
 ^^_ 
 
 3 
 
 C.D. 
 
 s d 
 13 6 
 3 18 8 
 
 61 
 
 52 
 
 6 
 
 s^sa 
 
 6 
 
 4 12 2 
 
 4 12 2 
 
 3 18 8 
 
 
 JONES AND SMITH. 
 
 (9) 
 
 1895 
 
 
 
 
 
 
 
 
 
 
 s d 
 
 i8ys 
 
 
 
 
 
 
 s d 
 
 an. i 
 
 To 
 
 Bala 
 
 nee 
 
 
 
 
 !93 
 
 6 
 
 B.U. 
 
 14 y ii 
 
 Jan. 18 
 
 By Returns 
 
 1,612 
 
 62 
 
 
 
 3 
 
 4 13 o 
 
 an. 
 
 i/5 
 
 7/12 
 
 14/10 
 
 21/26 
 
 28/31 
 
 1 60 
 
 1 66 
 
 4 
 
 2 
 
 12 y 9 
 
 Feb. 4 
 
 Cash 
 
 .. 
 
 193 
 
 6 
 
 87 
 
 14 y ii 
 
 
 
 
 
 
 
 
 
 
 
 
 Mar. 18 
 
 
 
 
 104 
 
 4 
 
 
 
 7 16 y 
 
 
 
 
 
 
 
 
 359 
 
 10 
 
 
 26 19 
 
 
 
 
 359 
 
 10 
 
 
 26 19 8 
 
 " 
 
 - 
 
 
 
 WILLIAMS AND MOIST. 
 
 (10) 
 
 1895 
 
 an. i 
 an 
 
 To 
 
 i 
 
 Bala 
 
 nee 
 
 
 
 201 
 
 184 
 
 13 
 
 B.U. 
 
 s d 
 
 13 16 9 
 
 T 1895 
 Jan. 6 
 17 
 
 By Returns . . 
 Cash 
 
 1,768 
 
 68 
 184 
 
 o 
 
 n 
 
 87 
 
 s d 
 5 2 o 
 13 16 y 
 
 
 
 
 3 
 
 4 
 
 
 203 
 
 
 
 
 
 Feb. iy 
 
 H n 
 
 .. 
 
 133 
 
 2 
 
 
 9 19 7 
 
 
 5 
 
 7 
 
 
 
 
 209 
 
 
 
 
 
 
 
 
 
 
 
 
 
 8/12 
 
 24 
 
 26 
 
 
 
 210 
 
 
 
 
 
 
 
 
 
 
 
 
 
 14/19 
 
 21/2 
 
 
 
 
 208 
 
 
 
 
 
 
 
 
 
 
 
 
 
 23 
 
 
 m t 
 
 
 
 214 
 
 
 
 
 
 
 
 
 
 
 
 
 
 25 
 
 . . 
 
 
 
 
 216 
 
 
 
 
 
 
 
 
 
 
 
 
 
 28 
 
 
 
 
 
 "4 
 
 
 
 
 
 
 
 
 
 
 
 
 
 29/31 
 
 
 
 
 
 108 
 
 201 
 
 2 
 
 2 
 
 15 i 7 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 385 
 
 15 
 
 
 28 18 4 
 
 
 
 
 385 
 
 15 
 
 
 28 18 4 
 
 
 
 
 
 P. M. EARL. 
 
 (11) 
 
 1895 
 
 
 
 
 
 
 
 
 
 
 s d 
 
 1895 
 
 
 
 
 
 
 s d 
 
 Jan. i 
 Jan. 
 
 To 
 
 i/5 
 
 Bala 
 
 7/10 
 
 nee 
 
 
 
 247 
 
 252 
 
 o 
 
 B.D. 
 
 18 18 o 
 
 Jan. 8 
 
 By Returns 
 Cash 
 
 416 
 
 16 
 
 252 
 
 o 
 o 
 
 8 3 7 
 
 i 4 o 
 17 19 i 
 
 June 30 
 
 11/12 
 
 To 
 
 14/19 
 Bala 
 
 21/26 
 nee 
 
 28/31 
 
 
 221 
 
 2J8 
 
 16 
 
 13 
 
 
 
 2 
 C.D. 
 
 17 17 9 
 i 4 p 
 
 Feb. 6 
 
 Discount . 
 Cash 
 
 
 
 238 
 
 13 
 
 " 
 
 18 ii 
 16 19 10 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Discount . 
 
 
 
 
 
 H 
 
 17 ii 
 
 
 
 
 
 
 
 
 506 
 
 13 
 
 
 37 19 9 
 
 
 
 
 506 
 
 13 
 
 
 37 19 9 
 
 
 
 
 
 
 
 
 
 
 
 June 30 
 
 By Balance . 
 
 
 16 o 
 
 B.D. 
 
 i 4 o 
 
76 
 
 NEWSPAPER ACCOUNTS. 
 
 SUNDRY PERSONS. 
 
 (12} 
 
 Dates 
 
 1 
 
 Quires 
 (total) 
 
 O 
 1 
 
 Amount 
 
 Date 
 
 Particulars 
 
 C/3 Q 
 
 'a i Quires -3 
 
 | * 
 
 Amount 
 
 1895 
 Jan. i To 
 
 Bala 
 
 nee 
 
 .. 
 
 .. 
 
 
 12163 
 
 M 
 
 B.D. 
 
 s d 
 928 17 o 
 
 1895 
 Jan. i 
 
 By Balances . 
 
 
 Kj8 
 
 13 B.I). 
 
 s d 
 
 15 i 8 
 
 Ian. 1/31 
 
 Cop 
 
 es as 
 
 per 
 
 Day 
 
 .. 
 
 18920 
 
 12 
 
 2 
 
 1428 2 8 
 
 n 2 
 
 Returns . 
 
 7700 
 
 296 
 
 4 3 24 4 o 
 
 
 
 Bk. 
 
 
 
 
 
 
 
 
 n ' 
 
 
 19100 
 
 734 
 
 16 
 
 =58 2 6 
 
 Feb 1/28 
 
 w 
 
 w 
 
 
 . 
 
 . 
 
 18100 
 
 14 
 
 
 1360 2 
 
 II 
 
 n n 
 
 22100 
 
 850 
 
 o 
 
 63 15 o 
 
 Mar 1/3 
 
 Apr 1/30 
 Mayi/3i 
 
 " 
 
 
 "" 
 
 
 ' 
 
 ' 
 
 18772 
 
 5 
 4 
 
 I 
 
 
 1422 5 8, 23 
 1498 3 I 30 
 1358 7 n 
 
 " " 
 
 22789 
 
 25532 
 
 876 
 982 
 
 13 
 o 
 
 65 14 9 
 76 17 ii 
 
 Jun 1/30 
 
 "" 
 
 
 " 
 
 
 
 
 
 
 18681 
 
 2 
 
 
 1416 9 o i 
 
 Cash 
 
 
 600 13 87 
 
 6201 2 
 
 45 10 o 
 46 12 i 
 
 June 30 
 
 B 
 
 Bala 
 
 nces 
 
 
 
 
 199 
 
 21 
 
 C.U. 
 
 16 9 o 
 
 H : 
 
 "n " 
 
 
 612 
 
 3 n 
 
 46 2 6 
 
 
 
 
 
 
 
 
 
 
 
 1 ' 
 
 n n 
 
 
 609 
 
 25 
 
 45 18 9 
 
 
 
 
 
 
 
 
 
 
 
 
 n 5 
 
 ii n 
 
 
 558 
 
 24 
 
 42 i 8 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 64O 
 
 10 
 
 48 9 2 
 
 
 
 
 
 
 
 
 
 
 
 
 n ' 
 
 ii i, 
 
 
 519 
 
 18 
 
 39 i 4 
 
 
 
 
 
 
 
 
 
 
 
 
 a ( 
 
 n 
 
 
 491 
 
 8 i 37 2 6 
 
 
 
 
 
 
 
 
 
 
 
 
 n ^ 
 
 it n 
 
 
 558 
 
 ii 
 
 42 i 9 
 
 
 
 
 
 
 
 
 
 
 
 
 I 
 
 ii n 
 
 
 540 
 
 20 
 
 41 o 7 
 
 
 
 
 
 
 
 
 
 
 
 
 2 
 
 
 
 601 
 
 2 
 
 45 7 2 
 
 
 
 
 
 
 
 
 
 
 
 
 n 
 
 "ll 
 
 
 610 
 
 19 
 
 46 2 9 
 
 
 
 
 
 
 
 
 
 
 
 
 < 
 
 
 
 618 
 
 2 
 
 46 18 3 
 
 
 
 
 
 
 
 
 
 
 
 
 n ( 
 
 "n "n 
 
 
 621 8 
 
 47 o 6 
 
 
 
 
 
 
 
 
 
 
 
 
 a 7 
 
 
 
 530 21 
 
 40 2 9 
 
 
 
 
 
 
 
 
 
 
 
 
 a 8 
 
 ll ii 
 
 
 508 6 
 
 38 i 10 
 
 
 
 
 
 
 
 
 
 
 
 
 " i 
 
 n i' 
 
 
 5i8 13 -, 
 
 39 o 7 
 
 
 
 
 
 
 
 
 
 
 
 
 n i 
 
 
 
 5 30 3 
 
 40 s ii 
 
 
 
 
 
 
 
 
 
 
 
 
 ii 2 
 
 "n "11 
 
 
 601 o 
 
 
 
 45 6 2 
 
 
 
 
 
 
 
 
 
 
 
 
 23 
 
 
 
 621 8 
 
 
 47 o 9 
 
 
 
 
 
 
 
 
 
 
 
 
 "n 'n 
 
 
 638 7 
 
 , 
 
 48 i 10 
 
 
 
 
 
 
 
 
 
 
 
 
 2' 
 
 
 B 
 
 6lO 22 
 
 
 46 o ii 
 
 
 
 
 
 
 
 
 
 
 
 
 26 
 
 "n "11 
 
 
 618 2 
 
 
 
 46 10 i 
 
 
 
 
 
 
 
 
 
 
 
 
 28 
 
 "11 11 
 
 
 650 20 
 
 
 
 49 i 8 
 
 
 
 
 
 
 
 
 
 
 
 
 29 
 
 n 
 
 
 6?9 8 
 
 
 
 5i 3 4 
 
 
 
 
 
 
 
 
 
 
 
 
 30 
 
 n 
 
 
 
 
 
 58 9 i 
 
 
 
 
 
 
 
 
 
 
 
 
 31 
 
 
 668 3 
 
 
 50 ii i 
 
 
 
 
 
 
 
 
 
 
 
 
 Feb. 1/28 
 
 Returns . . 88454 
 
 3402 2 
 
 3 
 
 256 o i 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Cash ... . 
 
 14883 8 
 
 87 
 
 1 1 22 I 8 
 
 
 
 
 
 
 
 
 
 
 
 
 Mar 1/31 
 
 Returns .. 81138 
 Cash .. .. 
 
 3120 18 
 17842 19 
 
 3 234 19 6 
 
 87 (1342 6 I 
 
 
 
 
 
 
 
 
 
 
 
 
 Apr. 1/30 
 
 Returns . . 102985 
 
 3960 25 
 
 3 
 
 298 i 7 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Cash 
 
 11772 8 
 
 87 
 
 908 i 10 
 
 
 
 
 
 
 
 
 
 
 
 
 Mayi/3i 
 
 Returns . . 92589 
 
 3^61 3 
 
 3 267 7 2 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Cash .. . 
 
 14642 i 
 
 87 
 
 1108 5 9 
 
 
 
 
 
 
 
 
 
 
 
 
 un 1/30 
 
 Returns . 83352 
 
 3282 20 
 
 3 
 
 246 i ii 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Cash . . . . 
 
 13103 6 
 
 87 
 
 977 15 3 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Discount . 
 
 
 
 
 26 10 o 
 
 
 
 
 
 
 
 
 
 
 
 
 une 30 
 
 Balances . 
 
 14640 
 
 24 
 
 C.D. 
 
 1118 4 10 
 
 
 
 
 
 
 
 
 24298 
 
 21 
 
 
 
 J428 14 6 
 
 
 
 24298 21 
 
 
 9428 14 6 
 
 1895 
 
 
 
 
 
 
 
 ^^M^^HHi 
 
 
 ^^^MI^HMM 
 
 
 
 ^^^^^^^^ 
 
 
 
 
 June 30 
 
 To 
 
 Bala 
 
 ices 
 
 
 
 14640 24 
 
 B.D. 
 
 118 4 10 
 
 une 30 
 
 By Balances 
 
 
 199 21 
 
 B.D. 
 
 16 9 o 
 
CASH SALES BOOK 
 
78 
 
 NEWSPAPEK ACCOUNTS. 
 
 JANUARY 1895. 
 
 (13) 
 
 ate 
 
 Name 
 
 Changed Sold 
 
 Amount 
 
 o 
 1 
 
 Daily 
 Totals 
 
 ilj5 , 
 
 4 
 
 8 
 9 
 
 10 
 
 ii 
 
 12 
 
 Iron 
 White .. ; .. 
 Smith 
 Cuff 
 
 3 
 15 
 
 i 
 i 
 
 i 
 
 i 
 i 
 i 
 
 2 
 2 
 I 
 
 I 
 I 
 I 
 I 
 2 
 I 
 I 
 2 9 8 
 
 13 
 
 22 
 I 
 
 6 
 
 7 
 6 
 
 22 
 
 2 
 15 
 23 
 
 5 
 7 
 o 
 14 
 
 
 
 7 
 
 20 
 
 7 
 
 s d 
 
 2 3 
 
 3 & 
 i Si 
 
 4i 
 
 i ni 
 
 2 9i 
 i 6 
 3 6 
 
 2 10^ 
 I 95 
 I Hi 
 
 i 6 
 
 2 6* 
 
 i "i 
 
 2 II 
 
 23 -7 ii 
 
 87 
 87 
 
 C.F. 
 
 s d 
 26 2 3 
 
 21 2 6 
 
 24 3 2 
 23 i 8 
 
 19 I 2 
 
 29 2 3 
 25 6 2 
 
 25 4 3 
 
 22 I 7 
 
 26 7 3 
 24 8 9 
 
 Innes 
 Castle 
 
 
 7 
 5 
 
 Ingram 
 Mansfield 
 Burr 
 
 
 
 Cassell 
 
 
 
 Holloway 
 Snaresbro 
 Pitt 
 McNab 
 
 
 14 
 
 i 
 
 4 
 
 Simpson 
 
 
 8 
 
 Marlbro 
 Inkwell 
 Casual 
 
 
 
 2 
 
 Sundry persons 
 Sundry persons 
 
 62 
 
 13 
 
 64 
 
 22 
 
 327 
 
 == 
 
 280 
 
 9 
 
 
 
 2 
 
 
 
 58 
 
 2 
 
 61 
 
 19 
 
 319 
 
 2O 
 
 59 
 
 24 
 
 300 
 
 12 
 
 34 
 
 I 
 
 249 
 
 8 
 
 48 
 
 12 
 
 376 
 
 12 
 
 45 
 
 10 
 
 331 
 
 8 
 
 62 
 
 15 
 
 331 
 
 2 
 
 58 
 
 3 
 
 294 
 
 6 
 
 61 
 
 6 
 
 338 
 
 o 
 
 60 
 
 9 
 
 320 
 
 21 
 
 
 
 
 266 i o 
 
 Jan. 
 
 Jan. 
 
NEWSPAPER ACCOUNTS. 
 
 79 
 
 JANUARY 1895. 
 
 (13) 
 
 Date 
 
 Name 
 
 Changed 
 
 Sold 
 
 Amount 
 
 o 
 
 1 
 
 Daily 
 Totals 
 
 Jan. 14 
 15 
 16 
 I 7 
 18 
 19 
 
 n 21 
 -/ 22 
 23 
 
 2 4 
 
 25 
 . ',6 
 
 28 
 29 
 30 
 31 
 
 Feb. 1/28 
 Mar. 1/31 
 April 1/30 
 May 1/31 
 June 1/30 
 
 Sundry persons 
 Sundry persons 
 
 54 
 
 3 
 
 287 
 
 5 
 
 s d 
 
 B.F. 
 
 87 
 
 87 
 87 
 87 
 87 
 87 
 
 s d 
 266 i o 
 
 22 9 8 
 31 8 6 
 32 i 9 
 35 9 
 31 6 3 
 
 33 9 ii 
 32 8 6 
 33 ii 10 
 34 2 8 
 39 i 6 
 39 18 3 
 31 2 3 
 32 8 6 
 33 i 9 
 36 9 i 
 37 10 5 
 
 72 
 
 10 
 
 412 
 
 8 
 17 
 
 7i 
 
 4 
 
 409 
 
 78 
 
 9 
 
 458 
 
 19 
 
 70 
 
 14 
 
 406 
 
 8 
 
 69 
 
 18 
 
 418 
 
 5 
 
 75 
 
 6 
 
 410 
 
 18 
 
 82 
 
 9 
 
 439 
 
 25 
 
 83 
 
 17 
 
 448 
 
 2 
 
 no 
 
 15 
 
 5i6 
 
 8 
 
 112 
 
 6 
 
 5i8 
 
 2 
 
 87 
 
 18 
 
 406 
 
 23 
 
 9 2 
 
 4 
 
 411 
 
 14 
 
 95 
 
 16 
 
 436 
 
 2 
 
 97 
 
 8 
 
 483 
 
 II 
 
 101 
 
 18 
 
 501 
 
 6 
 
 2,610 
 
 18 
 
 10,358 
 
 17 
 
 802 i 6 
 G. L. 93 
 
 778 2 3 
 
 2,518 
 
 10 
 
 10,551 
 
 20 
 
 G. L. 93 
 
 794 i 7 
 G.L. 93 
 810 2 i 
 
 2,798 
 
 2 
 
 10,772 
 
 21 
 
 2,812 
 
 21 
 
 10,962 
 
 4 
 
 G. L. 93 
 
 822 i 9 
 
 2,798 
 
 22 
 
 10,983 
 
 15 
 
 G. L. SL9 
 
 825 2 2 
 
 G. i. .93 
 
 
 
 
BACK NUMBERS SALES BOOK 
 
82 
 
 NEWSPAPKK ACCOUNTS. 
 
 JANUARY 1895. 
 
 (14) 
 
 Date 
 
 Particulars 
 
 "rt J 
 
 
 
 0) 
 
 .y 
 
 i 
 
 \mount 
 
 Fo. 
 
 Daily 
 
 Total 
 
 [an. i 
 
 2 
 
 3 
 4 
 
 5 
 
 9 
 
 10 
 
 ii 
 
 12 
 
 14 
 15 
 If 
 
 1 8 
 
 . i * | 1 
 
 i 
 
 i 
 
 i 
 
 i 
 
 9 
 
 2 
 29 
 
 I 
 
 18 
 
 240 
 
 382 
 258 
 226 
 294 
 4U 
 448 
 472 
 274 
 
 276 
 
 22f 
 2 9 8 
 
 235 
 328 
 332 
 
 id. 
 4 d. 
 
 id. 
 
 fid. 
 id. 
 
 id. 
 (Sun 
 
 s d 
 
 o o Q 
 o o 8 
 
 025 
 o o fi 
 
 I fi 
 I 
 
 87 
 
 
 
 s d 
 
 5 10 
 
 12 2 
 2 10 
 
 19 6 
 5 6 
 ID 8 
 
 19 10 
 
 ii 
 
 2 9 
 3 2 
 
 fi 8 
 o S 
 7 9 
 
 8 2 
 
 4 2 
 18 i 
 19 fi 
 3 10 
 10 3 
 18 o 
 2 9 
 
 |!_i 
 
 57 
 2 
 
 9910 
 
 9604 
 
 8762 
 
 8859 
 
 8908 
 
 8756 
 
 8907 
 
 6^54 
 
 I 
 
 12 
 
 6 
 
 i 
 
 i 
 
 i 
 9196 
 
 i 
 
 6 
 
 8851 
 
 1 
 5 fi28 
 
 I 
 
 9192 
 
 9654 
 
 8862 
 
 973 
 
 gofiS 
 
 9077 
 
 I 
 
 j 
 
 i ' 
 
 6 
 
 fi 
 
 r 
 
 i 
 73 
 
 8908 
 240 
 
 8871 
 
 Sundr 
 
 8873 
 
 8762 
 
 9091 
 
 9090 
 
 9102 
 
 9072 
 
 y Nos. 
 
 
 
 
 
 
 
 dry) 
 
 
 
 
 
 ' 
 
 
 
 
 
 
 ' 
 
 .. 
 
 
 
 .. 
 
 .. 
 
 .. 
 
 .. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 21 
 22 
 23 
 24 
 25 
 26 
 28 
 2Q 
 30 
 31 
 
 
 '' 
 
 
 
 
 
 - 
 
 
 
 
 
 287 
 441 
 449 
 275 
 356 
 438 
 481 
 487 
 442 
 4i 
 
 ' 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 9393 
 
 40 12 4 
 G. L. .95 
 
NEWSPAPER ACCOUNTS. 
 
 83 
 
 FEBRUARY 1895. 
 
 (14) 
 
 Date 
 
 Particulars "< 
 
 D 
 
 
 
 Amount 
 
 Fo. 
 
 Daily 
 Total 
 
 Feb. 1/28 (Sund 
 
 ryNos 
 
 , 
 
 
 
 
 
 
 9 ,y88 
 
 (Sun 
 
 dry) 
 
 87 
 
 s d 
 
 42 2 10 
 
 G. L. 93 
 
 
 
 
 
 
 
 MARCH 1895. 
 
 Mar 1/31 
 
 (Sund 
 
 
 .. 
 
 .. 
 
 
 .. 
 
 10,702 
 
 (Sun 
 
 dry) 
 
 s d 
 7 45 6 2 
 
 
 
 
 
 
 
 
 
 G. L. 3 
 
 APRIL 1895. 
 
 
 
 
 
 
 
 
 
 
 
 
 ! s d 
 
 Apr. 1/30 
 
 (Sund 
 
 ryNosj) .. 
 
 
 
 
 
 
 
 
 ,St2 
 
 (Sun 
 
 dry) 
 
 7 37 i y 
 
 
 
 
 
 
 1 
 
 
 
 
 
 -= 
 
 
 
 . 
 
 
 
 
 
 
 
 
 
 G. L. SB 
 
 MAY 1895. 
 
 (14) 
 
 1 
 Mayi/3i (Sund 
 
 ryNos 
 
 
 
 
 
 
 
 
 (Sun 
 
 dry) 
 
 7 
 
 s d 
 3<J o lu 
 
 
 
 
 
 
 
 
 G. L. y,7 
 
 JUNE 1895. 
 
 (14) 
 
 i 
 Jun.i/3o!(Sund 
 
 1 
 
 ryXus , ) .. 
 
 
 
 
 
 
 
 
 y,uo (Sundry) b? 
 
 d 
 
 38 12 3 
 
 G. L. 'J3 
 
SUBSCRIPTION ORDER BOOK 
 
86 
 
 NEWSPAPER ACCOUNTS. 
 
 (15) 
 
 QUAETER ENDING 
 
 Name 
 
 1 * 
 f -v 
 
 Address "f! ! 
 EPS 
 
 iF 
 
 
 8 
 
 
 IO II 
 
 January 
 
 I2ji4 15 16^17 1 8 nj 
 
 
 I 
 
 24 
 
 2< 
 
 26 
 
 2t 
 
 2g 
 
 3031 
 
 i 
 
 
 i 
 
 -1 
 
 '-. 
 
 6 7 8 
 
 1 2 
 
 3 
 
 
 
 5 
 
 7 
 
 Alexander, 
 
 WintonHall, j 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 J. L 
 
 Berks IQI 
 
 I I 
 
 i 
 
 I 
 
 i 
 
 j 
 
 I 
 
 j 
 
 I 
 
 j I 
 
 i 
 
 i 
 
 ii i 
 
 i 
 
 i 
 
 i 
 
 i 
 
 i i 
 
 j 
 
 I 
 
 j 
 
 I 
 
 
 1 1 i 
 
 i 
 
 i 
 
 il i 
 
 i 
 
 i i 
 
 Anglo- iWhitefriars, 
 Indian Club! E.G. 
 
 156 
 
 I I 
 
 i 
 
 1 
 
 i 
 
 i 
 
 I 
 
 I 
 
 1 
 
 I 
 
 x 
 
 j 
 
 T j 
 
 j 
 
 i 
 
 i 
 
 i 
 
 i 
 
 i 
 
 j 
 
 I 
 
 j 
 
 j 
 
 
 j 
 
 i 
 
 i 
 
 x 
 
 i 
 
 i i 
 
 Arton, 
 
 \V T~) 
 
 129 New St., 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Blackuian, ' 
 
 Bourne (D 
 
 r.) 156 | 
 
 
 1 
 
 
 I 
 
 1 
 
 
 
 
 
 1 
 
 
 
 1 
 
 1 
 
 
 
 i 
 
 ii i 
 
 I 
 
 
 
 
 
 
 
 
 
 
 i 
 
 
 i i 
 
 E. P. 
 
 Vale, Worcstr 
 
 312! 
 
 I | * 
 
 1 
 
 
 1 
 
 1 
 
 1 
 
 1 
 
 
 
 1 * 
 
 
 r 
 
 1 
 
 i i i 
 
 1 
 
 1 
 
 
 1 
 
 1 
 
 1 
 
 1 
 
 1 
 
 1 
 
 
 1 ' 
 
 Beaumont, 
 
 Dresden, 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 E. G. 
 
 Germany' 234 i i i 
 
 1 
 
 i i 
 
 i r 
 
 1 
 
 I 
 
 j i 
 
 i i i 
 
 i 
 
 i 
 
 i 
 
 i 
 
 i 
 
 I 
 
 1 
 
 I 
 
 I I 
 
 i 
 
 
 
 i i 
 
 i 
 
 
 i i 
 
 Beddington, 
 
 133 High St., 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 P. W. 
 
 Mitcham 12/80 i 
 
 J 
 
 i 
 
 1 
 
 1 ! 1 
 
 I 
 
 I 
 
 i i 
 
 1 I F 
 
 i 
 
 i 
 
 
 i i 
 
 j 
 
 I 
 
 j 
 
 I : 1 
 
 j 
 
 i 
 
 i 
 
 i 
 
 I 
 
 i 
 
 
 i i 
 
 Currie, W. . 
 
 Elmfield, 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Enrieldi 245 
 
 I 
 
 j 
 
 i 
 
 I 
 
 I I 
 
 I I 
 
 
 I ij I 
 
 I I I 
 
 i 
 
 i 
 
 i 
 
 il i 
 
 I 
 
 I 
 
 j 
 
 I I 
 
 j j 
 
 i 
 
 j 
 
 j 
 
 i 
 
 j 
 
 i i 
 
 Dodge, P . . 
 
 Lacklands, 
 
 
 
 
 
 
 
 
 
 
 
 
 
 i 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Broadstairs 
 
 36 
 
 
 
 c 
 
 
 
 m mj e n c 
 
 i In g 13 I' 
 
 e 
 
 b 
 
 
 1895 
 
 
 
 
 
 
 
 
 
 
 
 
 Earl, J. . . 
 
 White St., 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Sutton (>V.) 12 
 
 ( 
 
 s 
 
 u 
 
 , Ip 1 y d 
 
 s c o 
 
 i t i i 
 
 u 
 
 c 
 
 d 
 
 
 
 
 
 
 
 
 
 
 
 Fitch, K. . . 
 
 Broad St., 
 
 
 
 
 , 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Reading 78/78 
 
 I I 
 
 i i i i i i i 
 
 I I] I I I I I l| I l| 1 
 
 I 1 I 
 
 I I 
 
 '! i 
 
 i! i 
 
 i 
 
 i i 
 
 i i 
 
 Gibbons, T. 
 
 Rued'sChmps 
 
 
 
 
 
 
 
 
 
 | ! 
 
 
 
 Elysees, Paris 78/312 i; i 
 
 j i r i i i i 
 
 I i j i i i ! i i i i i i 
 
 1 j I: I 
 
 J 
 
 1 
 
 i 
 
 j 
 
 I'* i| i| i i 
 
 i i 
 
 Hirsch, 
 
 1 10 Broad way, 
 
 
 
 
 
 | 
 
 , ( 
 
 
 
 
 
 j 
 
 
 B. L. 
 
 Baling 
 
 154 
 
 ij I 
 
 i 
 
 I 
 
 i i i i i 
 
 i I I| 1 ' 'I ' 
 
 i { 1 1 i i 
 
 t! i i 
 
 I 
 
 I 
 
 i 
 
 i 
 
 i i: i i i ' i 
 
 i; 1 
 
 Inglis, I. .. 
 
 The Mall, 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Eastbourne! 83 
 
 I 1 
 
 i 
 
 j 
 
 I I I; I, 1 
 
 II l| 1 i ij i i i 
 
 i 
 
 i 
 
 i i 
 
 i i 
 
 i 
 
 1 
 
 I 
 
 i 
 
 i 
 
 i 
 
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 2640 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 (Dr.) 
 
 2808 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NEWSPAPEB ACCOUNTS. 
 
 87 
 
 31sT MARCH 1895. 
 
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SUBSCRIPTION LEDGER 
 
90 
 
 NEWSPAPER ACCOUNTS. 
 
 (16) QUARTER KNDINO 31s? MARCH 1895. 
 
 Dr. 
 
 Name 
 
 Particulars 
 
 Dr. Balances 
 brought forward 
 
 Current 
 Proportion 
 
 % 
 | 
 
 Amount 
 
 ^ Amount 
 
 o 
 U 
 
 Alexander, J. L 
 Anglo-Indian Chili 
 Arton, W. D 
 
 
 
 
 
 s d 
 19 6 
 
 i 6 
 
 \\ 
 
 i- i f> 
 
 % 
 
 78 
 78 
 
 
 
 78 
 36 
 
 "^8 
 78 
 78 
 78 
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 78 
 /8 
 7 
 
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 78 
 78 
 
 38,533 
 
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 9 9 
 9 9 
 9 9 
 9 9 
 1 6 3 
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 9 9 
 
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 9 9 
 9 9 
 9 9 
 1 3 
 9 9 
 9 9 
 9 9 
 i 7* 
 9 9 
 9 9 
 9 9 
 9 9 
 9 9 
 
 245 ' 7 to 
 
 Blackman, E. P 
 Beaumont, E.G. 
 Beddington, P. W. 
 
 Renewed ist January 1895 
 
 156 
 
 Currie, W 
 Dodge, P 
 
 Earl, J 
 
 
 36 copies, i3th Feb. to 26th March inclusive 
 Written oft " Bad," 3ist March 1895 . . 
 
 ;; M 
 
 Fitch, K 
 
 Gibbons, T 
 Hirsch, B. L. 
 Inglis, I. 
 Kemp, G. W. 
 
 
 
 
 
 
 
 
 Lambert, O. P 
 Maine, A 
 Nairn, S. . . 
 
 Expired nth January, and not renewed 
 
 
 Oliver, X. .. 
 Payne, W 
 Redford, S 
 Thomas, M. 
 Venner, O 
 
 Saturdays only 
 
 
 
 
 Waters, A 
 
 
 
 Young, B. . . 
 
 
 Sundry persons 
 
 (Falling under the alphabetical classifica- 1 
 tion as above > 
 
 2,640 
 
 2,808 
 
 18 2 6 
 
 40,152 
 
 25<i i ^ 
 
 
 
 r;. L. ft5 
 
 QUARTER ENDING SOrn JUNK 1895. 
 
 Sundry persons 
 
 (Falling under the alphabetical classifica- i 
 tion as last quarter j" 
 
 2,863 19 2 
 
 40,384 
 
 260 13 3 
 
 2,863 1 19 2. 
 
 1 
 
 40,384 
 
 1 
 
 260 13 3 
 asssasiii^m 
 G. L. 9'> 
 
NEWSPAPEK ACCOUNTS. 
 
 91 
 
 
 Cr. (16) 
 
 Cr. Balances 
 carried forward 
 
 Total 
 
 Cr. Balances 
 brought forward 
 
 Cash Received 
 
 Dr. Balances 
 carried forward 
 
 Total 
 
 
 
 
 
 
 1 
 
 
 8 
 
 
 1 
 
 
 OJ 
 
 
 
 
 
 
 - 
 
 
 a 
 
 Amount 
 
 'S 
 
 Amount 
 
 'EL Amount 
 
 i 
 
 ess 
 
 Amount 
 
 'S. 
 
 Amount 
 
 a 
 
 Amount 
 
 o 
 U 
 
 
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 U 
 
 
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 5 
 
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 U 
 
 
 c3 
 
 
 
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 s d 
 
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 "3 
 
 14 *4 
 
 191 
 
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 191 i 3 ioi 
 
 
 
 
 
 191 
 
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 78 
 
 9 9 
 
 156 
 
 19 6 
 
 156; 19 6 
 
 
 
 
 
 156 
 
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 78 
 
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 78, 9 9 
 
 
 
 
 
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 9 9 
 
 "78 
 
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 312 
 
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 156 
 
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 234 
 
 289 
 
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 92 
 
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 "80 87 
 
 10 
 
 
 
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 390 
 
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 76 
 
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 154 
 
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 81 
 
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 159 
 
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 159 
 
 19 104 
 
 
 
 
 
 
 159 
 
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 93 i 9 1 
 
 
 
 
 
 79,840 
 
 505 3 6 
 
 121013 
 
 767 12 64 
 
 72,518 
 
 463 4 i4 
 
 45,634 
 
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 97 8 2- 
 
 2,861 
 
 18 19 ii 
 
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 767 12 64 
 
 
 
 
 
 
 
 
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 94 18 7) 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 ten off i 61 
 
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 518 o o 
 
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 481 3 9 
 
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 291 18 3 
 
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 ^^MMM 
 
 
 : 
 
SUNDRIES DAY BOOK 
 
94 
 
 NEWSPAPER ACCOUNTS. 
 
 JANUARY 1895. 
 
 (17) 
 
 Analysis 
 
 Date 
 
 Name and Particulars 
 
 1895 
 
 Jan. 3 
 
 21 31 
 
 Johnson, S. 
 
 5 Tons Waste at Go/-.. 
 
 Johnson, S. 
 
 10 Tons Waste at 6o/-. . 
 
 Thomas, P. 
 
 Permission to repro- 
 duce portraits of 
 University Crews . . 
 
 Smithson, J. 
 
 i Electro, 7^ by 4^ 
 
 Peek & Co. 
 
 5,000 Reprints- 
 Article on School 
 Board 
 
 (Sundry Persons) 
 (Sundry Items) 
 
 1 8 
 
 20 
 
 22 
 
 Amount 
 
 Drawings, 
 Blocks, &c. 
 
 Waste 
 
 Sundry 
 
 s d 
 
 15 o u 
 
 * d 
 
 * d 
 
 15 o o 
 
 s d 
 
 30 u o 
 
 
 30 u o 
 
 
 2 10 
 
 2 10 
 
 
 
 i 4 6 
 
 146 
 
 
 I I O 
 
 .. 
 
 .. 
 
 I J 
 
 71 i 6 
 
 14 I O 15 IO 6 ; 41 IO U 
 
 120 17 o 
 
 M ^ - , 
 
 i7 15 6 
 
 60 10 6 I 42 ii o 
 
 
 G.L.'J6 
 
 G.L.S6 
 
 0. L. 'J6 
 
 FEBKUAKY 18'J5. 
 
 (17) 
 
 Feb. 1/28 
 
 (Sundry Persons) 
 (Sundry Items) 
 
 22 
 
 s d 
 
 iu; 6 o 
 
 s d 
 
 i.5 o 
 
 s d 
 
 26 6 10 
 
 s d 
 
 67 II 2 
 
 107 6 o 
 
 13 8 o 
 
 26 6 10 
 
 6 7 II 2 
 
 
 G. L. 96 
 
 G. L. UG 
 
 G.L. <J6 
 
NEWSPAPER ACCOUNTS. 
 
 95 
 
 MARCH 1895. 
 
 (17) 
 
 Date 
 
 Name and Particulars 
 
 o3 o 
 -3*3 
 
 2* 
 
 22 
 
 Amount 
 
 Analysis 
 
 Drawings, 
 Blocks, &c. 
 
 Waste 
 
 Sundry 
 
 1895 
 Mar. i 31 
 
 (Sundry Persons) 
 (Sundry Items) t .. 
 
 s d 
 
 119 ? 9 
 
 s d 
 
 22 I 3 
 
 s d 
 24 i 9 
 
 * d 
 
 72 19 9 
 72 19 9 
 
 119 2 9 
 
 22 i 3 
 
 24 i 9 
 
 
 G. L. 96 
 
 G. L.M 
 
 G. /,. OG 
 
 APKIL 1895. (17) 
 
 April 1/30 
 
 (Sundry Persons) 
 (Sundry Items) 
 
 22 
 
 * d 
 
 123 4 o 
 
 * d 
 18 5 o 
 
 s d 
 
 33 9 8 
 
 s d 
 
 7i 9 4 
 
 123 4 o 
 
 18 5 o 
 
 33 9 8 
 
 7i 9 4 
 
 
 G. L. 9C> 
 
 G. L. .% 
 
 G. 7,. Ofi 
 
 MAY 1895. (17) 
 
 May 1/31 
 
 (Sundry Persons) 
 (Sundry Items) 
 
 22 
 
 s d 
 
 109 8 9 
 
 s d 
 
 19 2 3 
 
 s d 
 27 i fi 
 
 s d 
 <>3 5 o 
 
 109 8 9 
 
 
 
 /Ji9 2 3 
 
 
 
 G. L. 9C> 
 
 27 i 6 
 
 63 5 o 
 
 G. L. 9C, 
 
 G. L. 9C> 
 
 JUNE 1895. (17) 
 
 June 1/30 
 
 (Sundry Persons) 
 (Sundry Items) 
 
 22 
 
 s d 
 
 122 18 II 
 
 s d 
 
 13 15 
 
 s d 
 
 3i 4 5 
 
 s d 
 
 77 19 f> 
 
 122 18 ii 
 
 T 3 1 5 
 
 31 4 5 
 
 /7 19 6 
 
 G. I,. 96 
 
 G. L. 9C> 
 
 G. L. 9G 
 
SUNDRIES LEDGER 
 
 INDEX 
 
 Fo. 
 JOHNSON, S. 18 
 
 PEEK & Co. ... ... 21 
 
 SMITHSON, J. .... ... ... 20 
 
 THOMAS, P. ... ... 19 
 
 SUNDKY PERSONS 22 
 
98 
 
 NEWSPAPER ACCOUNTS. 
 
 S. JOHNSON 
 
 (18) 
 
 1895 
 
 
 * d 
 
 1895 
 
 
 s d 
 
 Jan. i 
 
 M 3 
 
 To Balance . . 
 ,, 5 Tons Waste.. 
 
 B.D. 15 o o 
 17 ! 15 o o 
 
 Jan 15 
 Feb 13 
 
 By Cash 
 
 87 15 o o 
 n 45 
 
 ,, 10 
 
 >. I0 
 
 i 30 o o 
 
 
 
 
 
 
 60 o o 
 
 I 
 
 
 
 60 o o 
 
 
 P. THOMAS 
 
 (19) 
 
 1895 
 
 
 
 s d 
 
 1895 
 
 
 
 s d 
 
 Jan. i 
 
 15 
 
 To Balance . . 
 Permission to 
 
 B.D 
 
 7 2 8 
 
 Mar i 
 June 30 
 
 By Cash 
 Balance . . 
 
 87 
 
 C.D. 
 
 7 2 8 
 
 2 10 
 
 
 reproduce | 
 
 
 
 
 
 
 
 
 portraits of \- 
 
 17 
 
 2 10 
 
 
 
 
 
 
 University i 
 
 
 
 
 
 
 
 
 Crews 
 
 
 
 
 
 
 
 
 
 
 9 12 8 
 
 
 
 
 9 12 8 
 
 June 20 
 
 To Balance 
 
 B D. 
 
 2 10 o 
 
 
 
 
 
 J. SMITHSON 
 
 (20) 
 
 1895 
 
 Jan. 17 
 
 To i Electro 
 
 i? 
 
 s d 
 i 4 6 
 
 1895 
 Feb 21 
 
 By Cash 
 
 87 
 
 s d 
 
 i 4 6 
 
 i 4 6 
 
 146 
 
 ____ 
 
 
 PEEK & Co. (21) 
 
 1895 
 
 Jan. i 
 19 
 
 To Balance 
 5,000 Reprints 
 
 B.F. 
 17 
 
 s d 
 
 3 2 6 
 
 I I 
 
 4 3 6 
 
 1895 
 Feb. 21 
 
 By Cash 
 
 87 
 
 s d 
 4 3 6 
 
 4 3 6 
 
 
 SUNDRY PERSONS (22) 
 
 1895 
 
 Jan. i 
 
 21/31 
 Feb. 1/28 
 Mar 1/31 
 Apr.i/30 
 Mayi/3i 
 Jne. 1/31 
 
 June 30 
 
 To Balances 
 Sundry items 
 do 
 do 
 do 
 do 
 do 
 
 To Balance 
 
 B.D. 
 
 IT: 
 
 B.D. 
 
 s d 
 19 17 5 
 71 i 6 
 107 6 o 
 119 2 9 
 123 4 o 
 109 8 9 
 
 122 l8 II 
 
 672 19 4 
 
 1895 
 Jan. 1/31 
 Feb.i/2* 
 Mar 1/3 
 
 Apr.i/3c 
 Mayi/3] 
 
 Jne. i/ac 
 June 30 
 
 By Cash 
 
 
 
 Discount 
 Cash 
 
 Discount 
 > Cash 
 > Balance 
 
 87 
 
 C.D. 
 
 s d 
 
 64 2 
 
 122 6 7 
 
 124 9 10 
 6 ii o 
 94 8 6 
 93 4 10 
 4 18 o 
 "5 5 o 
 47 15 5 
 
 672 19 4 
 
 47 15 5 
 
DISTRIBUTION REGISTER 
 
100 
 
 NEWSPAPER ACCOUNTS. 
 
 JANUARY 1895. 
 
 Copies Printed. 
 
 Copies Distributed. 
 
 
 
 
 Deficit 
 
 
 
 
 
 w 
 
 
 
 
 
 
 (if any) 
 
 Date. 
 
 Quantity 
 
 Credit 
 Sales 
 
 Cash 
 Sales 
 
 1 
 
 1 
 
 Jrc* 
 
 Free 
 
 Waste 
 
 Unsold 
 
 Total 
 
 
 
 
 
 
 CJ 
 
 i 
 
 
 
 
 
 
 1895 
 
 
 
 
 
 
 
 
 
 
 
 Jan i 
 
 31,292 
 
 19-035 
 
 8,511 
 
 1,686 
 
 499 
 
 161 
 
 540 
 
 840 
 
 31,272 
 
 20 
 
 2 
 
 
 19,789 
 
 7,282 
 
 1,510 
 
 
 161 
 
 580 
 
 410 
 
 30,233 
 
 2 
 
 3 
 
 30^828 
 
 19,682 
 
 8,3H 
 
 1,605 
 
 502 
 
 163 
 
 529 
 
 
 30,795 
 
 33 
 
 4 
 
 29,530 
 
 18,760 
 
 7,812 
 
 1,558 
 
 498 
 
 161 
 
 592 
 
 108 
 
 29,489 
 
 
 5 
 
 29,060 
 
 20,302 
 
 6,482 
 
 885 
 
 500 
 
 162 
 
 610 
 
 no 
 
 29,051 
 
 9 
 
 7 
 
 30,615 
 
 18,264 
 
 9,788 
 
 1,260 
 
 499 
 
 162 
 
 304 
 
 332 
 
 30,609 
 
 6 
 
 8 
 
 29,796 
 
 18,409 
 
 8,614 
 
 1,180 
 
 497 
 
 163 
 
 382 
 
 549 
 
 29,794 
 
 2 
 
 9 
 
 31,270 
 
 19,043 
 
 8,608 
 
 1,627 
 
 498 
 
 162 
 
 208 
 
 1,030 
 
 31,176 
 
 94 
 
 10 
 
 
 20,308 
 
 7,650 
 
 i,5" 
 
 
 169 
 
 281 
 
 Bzo 
 
 31,230 
 
 no 
 
 n 
 
 3i,396 
 
 19,277 
 
 8,788 
 
 i,592 
 
 502 
 
 187 
 
 479 
 
 564 
 
 31,389 
 
 7 
 
 12 
 
 32,747 
 
 21,326 
 
 8,341 
 
 1,569 
 
 500 
 
 170 
 
 512 
 
 
 32,736 
 
 ii 
 
 14 
 
 28,685 
 
 18,463 
 
 7,467 
 
 1,407 
 
 500 
 
 171 
 
 203 
 
 468 
 
 28,679 
 
 6 
 
 15 
 
 32,987 
 
 19,292 
 
 10,720 
 
 1,882 
 
 499 
 
 173 
 
 212 
 
 204 
 
 32,982 
 
 5 
 
 16 
 
 33,096 
 34,624 
 
 19-335 
 19,465 
 
 10,651 
 11,927 
 
 1,850 
 2,037 
 
 499 
 
 498 
 
 
 363 
 
 182 
 164 
 
 33,o6i 
 34,6i7 
 
 35 
 7 
 
 18 
 
 32,437 
 
 18,232 
 
 10,564 
 
 1,834 
 
 497 
 
 172 
 
 501 
 
 629 
 
 32,429 
 
 8 
 
 19 
 
 36,475 
 
 21,640 
 
 10,873 
 
 1,812 
 
 
 174 
 
 518 
 
 832 
 
 36,350 
 
 125 
 
 21 
 
 33,282 
 
 19-265 
 
 10,678 
 
 1.956 
 
 499 
 
 164 
 
 392 
 
 319 
 
 33,273 
 
 9 
 
 22 
 
 34,062 
 
 18,886 
 
 ",439 
 
 2,141 
 
 502 
 
 181 
 
 463 
 
 432 
 
 34,044 
 
 18 
 
 23 
 
 34,872 
 
 19.470 
 
 11,650 
 
 2,175 
 
 502 
 
 161 
 
 424 
 
 475 
 
 34,857 
 
 15 
 
 24 
 
 
 19,232 
 
 13,424 
 
 2,875 
 
 498 
 
 161 
 
 417 
 
 202 
 
 36,809 
 
 6 
 
 25 
 
 36.723 
 
 18,908 
 
 13,4/0 
 
 2,918 
 
 499 
 
 162 
 
 361 
 
 373 
 
 36,691 
 
 32 
 
 26 
 
 35.119 
 
 20,698 
 
 io,579 
 
 2,280 
 
 499 
 
 164 
 
 322 
 
 519 
 
 35-o6i 
 
 58 
 
 28 
 
 33,949 
 
 19,236 
 
 10,700 
 
 2,396 
 
 501 
 
 169 
 
 
 342 
 
 33,862 
 
 87 
 
 29 
 
 33,350 
 
 18,128 
 
 11,338 
 
 2,486 
 
 507 
 
 169 
 
 332 
 
 
 33,34i 
 
 9 
 
 30 
 
 34,930 
 
 18,229 
 
 12,569 
 
 2,530 
 
 507 
 
 164 
 
 341 
 
 579 
 
 34,919 
 
 ii 
 
 31 
 
 36,197 
 
 19-374 
 
 13,032 
 
 2,644 
 
 497 
 
 165 
 
 210 
 
 261 
 
 36,183 
 
 14 
 
 
 885.712 
 
 522,048 
 
 271,271 
 
 __^_^. 
 
 51,206 
 
 
 
 13,502 
 
 4,497 
 
 io,975 
 
 11,433 884,932 
 
 780 
 
 FEBRUARY 1895. 
 
 849.579 
 
 470,614 
 
 269,325 
 
 67,878 
 
 13,221 
 
 4,120 
 
 
 
 
 
 
 
 11,242 11,975 848,375 
 
 1,204 
 
 MARCH 1895. 
 
 Mar. 1/31 870,255 
 
 488,077 
 
 274,346 
 
 65,478 
 
 13-429 
 
 4,295 
 
 ",458 
 
 12,340 
 
 869,423 
 
 832 
 
 APRIL 1895. 
 
 Apl. 
 
 1/30 
 
 898,761 
 
 503,468 
 
 280,093 
 
 
 
 
 280,093 72,750 13,530 4,320 
 
 10,870 
 
 12,809 
 
 897,840 
 
 921 
 
 MAY 1895. 
 
 May 1/31 
 
 869,682 
 
 470,523 
 
 285,016 73,133 13,613 4,3io I 10,775 ' 11.304 
 
 ~l"~" 
 
 JUNE 1895. 
 
 868,674 
 
 i, 008 
 
 June 1/30 
 
 884,028 485,708 285,573 72,770 I 13,241 4,516 11,203 i 10,283 883,294 734 
 
STOCK REGISTER 
 
102 
 
 NEWSPAPER ACCOUNTS. 
 
 HALF-YEAR TO 30TH JUNE 1895. 
 
 Date 
 
 Particulars 
 
 c 
 
 rt 
 
 Weight 
 
 Date 
 
 Particulars 
 
 s 
 
 C 
 rt 
 
 Weight 
 
 1895 
 Jan. i 
 Jan. 1/30 
 
 Stock on hand . 
 Changes . . 
 
 51,206 
 
 T c q 
 13 3 o 
 
 1895 
 Jan. 3 
 
 IO 
 
 Waste sold 
 do. 
 
 
 
 T c q 
 500 
 
 IO O O 
 
 
 Waste 
 
 10,975 
 
 
 21/31 
 
 do. 
 
 
 500 
 
 
 Unsold . . 
 
 11,433 
 
 
 
 
 
 
 
 Returns . . 
 
 102,850 
 
 
 i/3i 
 
 Back No.'s sold . . 
 
 9,393 
 
 10 I 
 
 
 
 176,464 
 
 9 12 
 
 
 
 
 
 
 
 
 ^^^= 
 
 
 Feb. 1/28 
 
 Waste sold 
 
 
 900 
 
 Feb. 1/28 
 
 Changes 
 
 67,878 
 
 
 
 Back No.'s sold . . 
 
 9,988 
 
 10 3 
 
 
 Waste 
 
 11,242 
 
 
 
 
 
 
 
 Unsold 
 
 11,975 
 
 
 
 
 
 
 
 Returns 
 
 8833 
 
 
 Mar. i/3i 
 
 Waste sold 
 
 
 
 
 
 179,549 
 
 9 15 2 
 
 
 Back No.'s sold . . 
 
 10,702 
 
 ii i 
 
 Mar. 1/31 
 
 Changes 
 Waste 
 
 65,478 
 
 
 April 1/30 
 
 Waste sold 
 
 
 10 5 o 
 
 
 Unsold 
 
 12,340 
 
 
 
 Back No.'s sold . . 
 
 8,812 
 
 9 2 
 
 
 Returns 
 
 81,138 
 
 
 
 
 
 
 
 
 
 170,414 
 
 980 
 
 May 1/31 
 
 Waste sold 
 
 
 9 10 o 
 
 
 
 ^^^^^^ 
 
 
 
 Back No.'s sold . . 
 
 9,263 
 
 10 
 
 April 1/30 
 
 Changes 
 
 72,750 
 
 
 
 
 
 
 
 Waste 
 
 10,870 
 
 
 
 
 
 
 
 Unsold 
 
 12,809 
 
 
 
 
 
 
 
 Returns 
 
 102,985 
 
 
 June 1/30 
 
 Waste sold 
 Back No.'s sold 
 
 
 IO O 
 
 
 
 
 
 " 
 
 
 9, 
 
 IO O 
 
 
 
 199,414 
 
 [017 o 
 
 
 
 ^^ 
 
 
 May 1/31 
 
 Changes 
 Waste 
 
 73,133 
 
 10,775 
 
 
 June 30 
 
 Stock on hand . . 
 
 
 2 8 3 
 
 
 Unsold 
 
 ",304 
 
 
 
 
 
 
 
 Returns 
 
 92,589 
 
 
 
 
 
 
 
 
 187,801 
 
 10 4 2 
 
 
 
 
 
 June 1/30 
 
 Changes . . 
 
 72,770 
 
 
 
 
 
 
 
 Waste 
 
 11,203 
 
 
 
 
 
 
 
 Unsold 
 
 10,283 
 
 
 
 
 
 
 
 Returns 
 
 85,352 
 
 
 
 
 
 
 
 
 179,608 
 
 9 15 2 
 
 
 
 
 
 
 
 
 72 I 5 2 
 
 
 
 
 72 15 2 
 
 June 30 
 
 Stock on hand .. 
 
 B.D. 
 
 2 8 3 
 
 
 
 
 
ADVERTISEMENT ORDER BOOK 
 
104 
 
 NEWSPAPER ACCOUNTS. 
 
 JANUARY 
 
 
 
 
 
 
 
 No. 
 
 Date 
 
 Order 
 No. 
 
 Title of 
 Advertisement 
 
 To whom charged 
 
 Position 
 
 Particulars ot 
 Insertions 
 
 Ordered or 
 brought 
 
 
 
 
 
 
 
 forward 
 
 1895 
 Jan. i 
 
 26,284 
 
 C. Bradlaugh 
 
 F. Jones 
 
 i Col. 
 
 Every Tuesday 
 (Stopped 3 Jan.) 
 
 H/F I 
 
 
 26,288 
 
 Jook 
 
 i. Anderson 
 
 F. C. 
 
 
 2 
 
 
 26,295 
 
 Students' Dictionary 
 
 A. P. Watt 
 
 
 Daily till 3 Jan. 
 
 3 
 
 
 26,308 
 
 Jquitable Society . . 
 
 Blackie & Son 
 
 2 in. back p. 
 
 Daily t.f.o. 
 (Stopped 3 Jan.) 
 
 3 
 
 
 26,492 
 
 God and the World 
 
 . Hart 
 
 
 
 i 
 
 
 26,500 
 
 "arpets 
 
 T. Williams. . 
 
 3 in. back p. 
 
 Daily t.f.o. 
 
 2 
 
 
 26,501 
 
 5 arquet 
 
 Vtoses & Co. 
 
 
 
 3 
 
 
 26,561 
 
 loyal Choral 
 
 F. May 
 
 " Entertain- 
 
 Balance of 3 ins. 
 
 i 
 
 
 
 
 
 ments." 
 
 
 
 
 26,572 
 
 jrand Hotel 
 
 toward & Co. 
 
 
 
 i 
 
 
 26,574 
 
 7 orward Movement 
 
 G. Myall 
 
 
 
 i 
 
 
 26,575 
 
 Messrs. Gay . . 
 
 *. Anderson 
 
 
 Alteration of 26,272 
 
 I 
 
 
 26,576 
 
 Sarnardo's Homes 
 
 C. Mitchell . . 
 
 
 
 I 
 
 
 26,577 
 
 Streets Widened . . 
 
 Hill & Co... 
 
 
 
 i 
 
 
 26,578 
 
 St. Jacob's Oil 
 
 Street Brothers 
 
 
 i Jan. and 3 Feb. 
 
 I 
 
 
 26,579 
 
 Holloway's Ointm'nt 
 
 Crossley Moir 
 
 Jp. topb/p. 
 
 Daily t.f.o. 
 (Stopped 4 Jan.) 
 
 3 
 
 
 26,580 
 
 Vogeler'sCompound 
 
 do. 
 
 >% 
 
 
 i 
 
 
 26,581 
 
 Asthma 
 
 do. 
 
 
 
 3 
 
 
 26,582 
 
 Electric Baths 
 
 do. 
 
 
 
 3 
 
 
 26,583 
 26,584 
 
 funerals, &c. 
 :ndiarubber Tyres. . 
 
 do. 
 do. 
 
 Front p. 
 
 26 ins. exps. 2 Jan 
 
 2 
 
 I 
 
 
 26,585 
 
 Growing Children. . 
 
 Street Brothers 
 
 
 Tue. Th. and Sat. 
 
 2 
 
 
 
 
 
 
 (Stopped 4 Jan.) 
 
 
 
 26,586 
 
 Auctions 
 
 Debenham Tewson 
 
 
 
 I 
 
 
 26,587 
 
 Sale of Wines 
 
 C. Tayler & Co. . 
 
 
 
 3 
 
 
 26,588 
 
 Australia 
 
 do. 
 
 
 
 3 
 
 
 26,589 
 
 Rome and back 
 
 do. 
 
 [ ] 
 
 
 3 
 
 
 26,590 \ 
 
 
 
 
 
 
 w 
 
 to [ 
 
 Sundry Advts. 
 
 Sundry Persons . 
 
 Sundry 
 
 Sundry 
 
 35 
 
 
 26,610) 
 
 
 
 
 
 
 Jan. i 
 
 26,611 
 
 The seat of war . 
 
 C. Tayler & Co. . 
 
 i in. top 3 p. 
 
 Wednesday 
 
 i 
 
 
 26,612 \ 
 
 
 
 
 
 
 
 to 
 
 Sundry Advts. 
 
 Sundry Persons . 
 
 Sundry 
 
 Sundry 
 
 55 
 
 
 26,650 1 
 
 
 
 
 
 
 
 26,651 \ 
 
 
 
 
 
 
 Jan. i 
 
 to 
 
 Sundry Advts. 
 
 Sundry Persons . 
 
 Sundry 
 
 Sundry 
 
 62 
 
 
 26,682) 
 
 
 
 
 
 
 Jan. 3/31 
 
 (Sundry) 
 
 Sundry Advts. 
 
 Sundry Persons 
 
 Sundry 
 
 Sundry 
 
 954 
 
 
 
 
 
 
 
 i '- 154 
 
NEWSPAPER ACCOUNTS. 
 
 105 
 
 1895 
 
 
 Dates of Insertion 
 
 Total 
 
 No. 
 
 Price 
 
 
 No. 
 
 carried 
 
 
 
 inserted 
 
 brward 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1 
 
 
 
 
 
 i 
 
 2 
 
 3 
 
 4 
 
 5 
 
 7 
 
 8 
 
 9 
 
 10 
 
 II 
 
 12 
 
 14 
 
 15 
 
 1 6 
 
 17 
 
 18 
 
 19 
 
 21 
 
 22 
 
 23 
 
 24 
 
 25 
 
 26 
 
 28 
 
 29 
 
 3 
 
 31 
 
 
 
 
 no/- 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 i 
 
 
 96/- 
 
 V 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 2 
 
 
 2 4 /- 
 
 V 
 
 V 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 3 
 
 
 4 o/- 
 
 V 
 
 V 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 3 
 
 
 50/- 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 _ 
 
 
 
 
 
 
 
 
 
 
 
 I 
 
 
 5o/- 
 
 V 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 2 
 
 
 45/- 
 
 V 
 
 V 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 3 
 
 
 ig/- 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 i 
 
 
 25/- 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 ! 
 
 
 85/- 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 I 
 
 
 43/- 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 i 
 
 
 45/- 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 i 
 
 
 6 4 /- 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 I 
 
 
 i5/- 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 i 
 
 
 i7o/- 
 
 V 
 
 V 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 3 
 
 
 4 8/- 
 
 V 
 
 .. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 , 
 
 
 65/- 
 
 V 
 
 V 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 3 
 
 
 l82/- 
 
 V 
 
 V 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 3 
 
 
 5o/- 
 
 V 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 2 
 
 
 75/- 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 I 
 
 
 igj. 
 
 V 
 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 2 
 
 
 22/6 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 I 
 
 
 4 8/- 
 
 V 
 
 V 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 3 
 
 
 7o/- 
 
 V 
 
 V 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 3 
 
 
 66/- 
 
 V 
 
 V 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 3 
 
 
 ( Sundry) 
 
 V 
 
 V 
 
 V 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 35 
 
 
 1 8/6 
 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 i 
 
 
 (Sundry) 
 
 
 V 
 
 V 
 
 V V 
 
 V 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 55 
 
 
 (Sundry) 
 
 
 
 V 
 
 V V 
 
 V 
 
 V 
 
 V 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 62 
 
 
 (Sundry) 
 
 
 
 .. 
 
 V 
 
 V 
 
 V 
 
 V 
 
 V 
 
 V 
 
 V 
 
 v/ 
 
 v' 
 
 V 
 
 V 
 
 V 
 
 V 
 
 V 
 
 V 
 
 
 
 V 
 
 V 
 
 V 
 
 V 
 
 V 
 
 V 
 
 
 
 V 
 
 
 922 
 
 32 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1122 
 
 = 
 
 32 
 
 ;= 
 
ADVERTISEMENT DAY BOOK 
 
108 
 
 NEWSPAPER ACCOUNTS. 
 
 IST JANUARY 1895 
 
 Order 
 
 No. 
 
 Title of Advertisement 
 
 To whom charged 
 
 Price 
 
 II 
 
 Amount 
 
 Daily 
 Total 
 
 
 
 
 
 
 s d 
 
 s d 
 
 26,284 
 
 C. Bradlaugh 
 
 F. Jones 
 
 IIO/- 
 
 27 
 
 5 10 o 
 
 
 26,288 
 
 Book .. 
 
 R. Anderson 
 
 9 6/- 
 
 28 
 
 4 16 o 
 
 
 26,295 
 
 Student's Dictionary 
 
 A. P. Watt 
 
 55- 
 
 29 
 
 i 4 o 
 
 
 26,308 
 26,492 
 
 Equitable Society 
 God and the World 
 
 Blackie & Son . . 
 J. Hart 
 
 4 o/- 
 50/- 
 
 30 
 
 200 
 
 2 10 O 
 
 
 26,500 
 
 Carpets 
 
 T. Williams 
 
 50/- 
 
 32 
 
 2 10 O 
 
 
 26,501 
 
 Parquet 
 
 Moses & Co. 
 
 45/- 
 
 33 
 
 250 
 
 
 26,561 
 
 Royal Choral 
 
 F. May 
 
 i 9 /- 
 
 34 
 
 o 19 o 
 
 
 26,572 
 
 Grand Hotel 
 
 Howard & Co. . . 
 
 25/- 
 
 35 
 
 150 
 
 
 26,574 
 
 Forward Movement 
 
 G. Myall 
 
 83/- 
 
 36 
 
 450 
 
 
 26,575 
 
 Messrs. Gay 
 
 R. Anderson 
 
 43/- 
 
 28 
 
 230 
 
 
 26,576 
 
 Barnardo's Homes 
 
 C. Mitchell 
 
 
 
 250 
 
 
 26,577 
 
 Streets widened 
 
 Hill & Co. 
 
 64!- 
 
 38 
 
 34 
 
 
 26,578 
 26,579 
 
 St. Jacob's Oil 
 Holloway's Ointment 
 
 Street Bros. 
 Crossley.Moir &Co. 
 
 i7o/- 
 
 39 
 40 
 
 o 15 o 
 8 10 o 
 
 
 26,580 
 
 Vogeler's Compound 
 
 do. 
 
 4 8/- 
 
 
 280 
 
 
 26,581 
 
 Asthma 
 
 do 
 
 65/- 
 
 * 
 
 350 
 
 
 26,582 
 
 Electric Baths 
 
 do. 
 
 l82/- 
 
 
 920 
 
 
 26,583 
 
 Funerals, &c. 
 
 do. 
 
 5/- 
 
 
 2 10 
 
 
 26,584 
 
 India-rubber Tyres 
 
 do. 
 
 75/- 
 
 w 
 
 
 
 26,585 
 
 Growing Children. . 
 
 Street Bros. 
 
 i9/- 
 
 39 
 
 19 o 
 
 
 26,586 
 
 Auctions 
 
 Debenham Tewson 
 
 22/6 
 
 41 
 
 I 2 6 
 
 
 26,587 
 
 Sale of Wines 
 
 C. Tayler & Co. . . 
 
 4 8/- 
 
 42 
 
 280 
 
 
 26,588 
 
 Australia 
 
 do. 
 
 70/- 
 
 
 3 10 o 
 
 
 26,589 
 
 Rome and back 
 
 do. 
 
 66/- 
 
 
 360 
 
 
 Sundry 
 
 Sundry Advertisements 
 
 Sundry persons . . 
 
 Sundry 
 
 43 
 
 45 o o 
 
 
 
 
 
 
 
 
 121 6 6 
 
 
 2ND JANUARY 1895 
 
 26,288 
 
 Book .. 
 
 R. Anderson 
 
 9 6/- 
 
 28 
 
 4 16 o 
 
 26,295 
 26,308 
 
 Student's Dictionary 
 Equitable Society.. 
 
 A. P. Watt 
 Blackie & Son . . 
 
 24/- 
 40/- 
 
 29 
 30 
 
 i 4 o 
 200 
 
 26,500 
 
 Carpets 
 
 T. Williams 
 
 50/- 
 
 32 
 
 2 IO 
 
 26,501 
 26,579 
 
 Parquet 
 Holloway's Ointment 
 
 Moses & Co. 
 Crossley.Moir &Co. 
 
 45/- 
 170;- 
 
 33 
 40 
 
 250 
 
 8 10 o 
 
 26,581 
 
 Asthma 
 
 do. 
 
 65/- 
 
 
 35 
 
 26,582 
 
 Electric Baths 
 
 do. 
 
 l82/- 
 
 
 920 
 
 26,583 
 
 Funerals, &c. 
 
 do. 
 
 5/- 
 
 
 2 10 
 
 26,587 
 
 Sale of Wines 
 
 C. Tayler & Co. . . 
 
 48/- 
 
 42 
 
 280 
 
 26,588 
 
 Australia 
 
 do. 
 
 7o/- 
 
 
 3 10 o 
 
 26,589 
 
 Rome and back 
 
 do. 
 
 66/- 
 
 
 360 
 
 26,611 
 
 The Seat of War 
 
 do. 
 
 18/6 
 
 
 o 18 6 
 
 Sundry 
 
 Sundry Advertisements 
 
 Sundry persons . . 
 
 Sundry 
 
 43 
 
 70 o o 
 
 
 
 
 
 C/F 
 
 
 116 
 
 237 ii o 
 
NEWSPAPER ACCOUNTS. 
 
 109 
 
 SBD JANUARY 1895 
 
 Order 
 No. 
 
 Title of Advertisement 
 
 To whom charged 
 
 Price 
 
 i! 
 
 Amount 
 
 Daily 
 Total 
 
 
 
 
 
 B/F 
 
 s d 
 
 s d 
 
 237 ii o 
 
 26,295 
 26,308 
 
 Student's Dictionary 
 Equitable Society 
 
 A. P. Watt 
 Blackie & Son . . 
 
 24/- 
 
 4 0/- 
 
 29 
 
 3 
 
 i 4 o 
 
 200 
 
 
 26,501 
 
 Parquet 
 
 Moses & Co. 
 
 45/- 
 
 33 
 
 25O 
 
 
 26,579 
 
 Holloway's Ointment 
 
 Crossley,Moir&Co. 
 
 I 7 0/- 
 
 40 
 
 8 10 o 
 
 
 26,581 
 
 Asthma 
 
 do. 
 
 651- 
 
 
 350 
 
 
 26,582 
 
 Electric Baths 
 
 do. 
 
 i8a/- 
 
 
 920 
 
 
 26,585 
 
 Growing Children 
 
 Street Bros. 
 
 igj- 
 
 39 
 
 o 19 o 
 
 
 26,587 
 
 Sale of Wines 
 
 C. Tayler & Co. . . 
 
 48!- 
 
 42 
 
 280 
 
 
 26,588 
 
 Australia 
 
 do. 
 
 7o/- 
 
 
 3 10 o 
 
 
 26,589 
 
 Rome and back 
 
 do. 
 
 661- 
 
 
 360 
 
 
 Sundry 
 
 Sundry Advertisements 
 
 Sundry persons . . 
 
 Sundry 
 
 43 
 
 75 o o 
 
 
 
 
 
 
 
 
 in 9 o 
 
 4TH TO 31sT JANUARY 1895 
 
 Sundry 
 
 Sundry Advertisements 
 
 Sundry persons. 
 
 Sundry' 
 
 43 
 
 Sundry Sundry Advertisements 
 
 FEBRUARY 1895 
 
 Sundry persons . . I Sundry ' 43 
 
 MARCH 1895 
 Sundry Sundry Advertisements . . Sundry persons . . Sundry 43 
 
 Sundry Sundry Advertisements 
 
 Sundry Sundry Advertisements 
 
 APRIL 1895 
 
 Sundry persons . . Sundry 43 
 
 MAY 1895 
 
 . . Sundry persons . . Sundry 43 
 
 JUNE 1895 
 
 Sundry Sundry Advertisements . . Sundry persons . . Sundry 43 
 
 3,067 2 6 
 3,4i6 2 6 
 
 G. L. 99 
 
 \ 2,802 o 6 
 I 2,802- o 6 
 
 G. L. 99 
 
 3,691 3 
 
 3,025 i 10 
 
 3,203 9 7 
 
 3,203 9 7 
 
 a. L. 
 
 2,775 o 8 
 
ADVERTISEMENT LEDGER 
 
 INDEX 
 
 Fo. 
 
 ANDERSON, B. ... ... ... ... 28 
 
 BLACKIE & SON ... ... ... ... 30 
 
 CROSSLEY, MOIR & Co.... ... ... ... 40 
 
 DEBENHAM, TEWSON & Co. ... ... ... 41 
 
 HART, J. ... ... ... ... ... 31 
 
 HILL & Co. ... ... ... ... 38 
 
 HOWARD & Co. ... ... ... ... 35 
 
 JONES, F. ... ... ... ... 27 
 
 MAY, F. ... ... ... ... ... 34 
 
 MITCHELL, C. ... ... ... ... 37 
 
 MOSES & Co. ... ... ... ... 33 
 
 MYALL, G. ... .,. ... ... 36 
 
 STREET BROS. ... ... ... ... 39 
 
 TAYLER, CHARLES, & Co. ... ... ... 42 
 
 WATT, A. P. ... ,,. ... ... 29 
 
 WILLIAMS, T. ... ... ... ... 32 
 
 SUNDRY PERSONS ... ... 43 
 
112 
 
 NEWSPAPER ACCOUNTS. 
 
 F. JONES. 
 
 (27} 
 
 1895 
 
 Jan. i 
 
 ,, i 
 
 Balance 
 C. Bradlaugh 
 
 IIO/- 
 
 s d 
 600 
 5 10 o 
 
 1895 
 
 Jan. 5 
 March 2 
 
 - 
 
 By Cash 
 Comm. . . 
 Cash 
 ,, Comm. . . 
 
 8? 
 
 s d 
 
 5 8 o 
 
 12 
 
 4 19 o 
 
 II O 
 
 11 10 o 
 
 11 10 o 
 
 
 R. ANDERSON. (28) 
 
 1895 
 Jan. i 
 
 !> 2 
 ,, I 
 
 Balance 
 Book .. 
 Messrs. Gay 
 
 96,- 
 43/- 
 
 s d 
 420 
 
 9 12 o 
 
 230 
 
 1895 
 Feb. 8 
 
 March 30 
 
 By Cash 
 Comm. . . 
 Cash .. 
 ,, Comm. . . 
 
 8? 
 
 s d 
 5 M 6 
 10 6 
 
 8 12 10 
 19 2 
 
 15 i7 o 
 
 i5 17 o 
 
 
 
 A. P. WATT. 
 
 (29} 
 
 1895 
 
 Jan. i 
 
 1,2,3 
 
 Balance 
 Student's Dic- 
 tionary 
 
 24/- 
 
 s d 
 5 3 6 
 
 3 12 o 
 
 1895 
 
 Jan. 3 
 June 30 
 
 By Cash . . 
 ,, Comm. . . 
 Balance . . 
 
 87 
 
 C/D 
 
 s d 
 
 4 13 2 
 
 10 4 
 3 12 o 
 
 
 
 
 8 15 6 
 
 
 
 
 8 15 6 
 
 June 30 
 
 Balance 
 
 
 3 12 
 
 
 
 
 
 BLACKIE & SON. 
 
 (30) 
 
 1895 
 
 Jan. i 
 
 Balance 
 
 
 s d 
 
 2 10 
 
 1895 
 Jan. i 
 
 By Cash 
 
 87 
 
 s d 
 
 7 13 o 
 
 ,. 1.2,3 
 
 Equitable 
 
 
 
 
 ,, Comm. 
 
 
 17 o 
 
 
 Society . . 
 
 4 o/- 
 
 6OO 
 
 
 
 
 
 
 
 
 8 10 o 
 
 
 
 
 8 10 o 
 
 
 
 J. HART. 
 
 (3D 
 
 1895 
 
 Jan. i 
 
 i 
 
 Balance 
 God and the 
 World 
 
 5o/- 
 
 s d 
 520 
 
 2 10 
 
 1895 
 
 Feb. ii 
 
 By Cash 
 Comm. . . 
 
 87 
 
 s d 
 
 6 16 10 
 
 15 2 
 
 7 12 
 
 7 12 
 
 
 T. WILLIAMS. (32} 
 
 1895 
 
 Jan. i 
 
 ,, I, 2 
 
 Balance 
 Carpets 
 
 50/- 
 
 * d 
 
 829 
 500 
 
 T 1895 
 June 30 
 
 By Bad Debt 
 
 
 s d 
 
 13 2 9 
 
 i3 2 9 
 
 i3 2 9 
 
 ^ 
 
 
 
NEWSPAPER ACCOUNTS. 
 
 113 
 
 MOSES & Co. 
 
 (53) 
 
 1895 
 
 Jan. i 
 
 a 1,2,3 
 
 Balance 
 Parquet 
 
 451- 
 
 s d 
 386 
 6 15 o 
 
 1895 
 Jan. 22 
 
 By Cash 
 Comm. 
 
 87 
 
 s d 
 932 
 
 i o 4 
 
 10 3 6 
 
 1 3 6 
 
 
 F. MAY. (34) 
 
 1895 
 Jan. i 
 
 Balance 
 Royal Choral 
 
 ig/- 
 
 s d 
 829 
 19 o 
 
 9 i 9 
 
 1895 
 Jan. 25 
 
 Mar. 19 
 
 By Cash 
 Comm. . . 
 Cash 
 Comm. . . 
 
 8? 
 
 s d 
 766 
 16 3 
 17 o 
 
 2 
 
 9 i 9 
 
 _____ ______ 
 
 -"""""" 
 
 HOWARD & Co. (35} 
 
 ' 1895 
 
 Jan. i 
 
 Balance 
 Grand Hotel 
 
 25/- 
 
 s d 
 680 
 
 i 5 o 
 
 V K 895 
 
 Feb. 12 
 June 30 
 
 By Cash 
 Comm. . . 
 Bad Debt 
 
 87 
 G.L. 99 
 
 s d 
 
 5 15 2 
 12 10 
 
 i 5 o 
 
 7 13 o 
 
 7 13 o 
 
 G. MYALL. (36) 
 
 1895 
 
 Jan. i 
 
 Balance 
 Forw'd move- 
 ment 
 
 85/- 
 
 s d 
 
 7 i o 
 450 
 
 1895 
 Mar. 12 
 
 By Cash 
 Comm. . . 
 
 87 
 
 s d 
 
 10 3 5 
 
 I 2 7 
 
 11 6 o 
 
 11 6 o 
 
 C. MITCHELL. (37) 
 
 1895 
 
 Jan. i 
 
 Balance 
 Barnardo's 
 Home 
 
 45/- 
 
 s d 
 486 
 
 250 
 
 1895 
 Jan. 29 
 
 By Cash 
 Comm. . . 
 
 87 
 
 s d 
 
 602 
 13 4 
 
 6 13 6 
 
 6 13 6 
 
 
 
114 
 
 NEWSPAPER ACCOUNTS. 
 
 HILL & Co. 
 
 1895 
 
 Jan. i 
 
 Balance 
 Street widen'd 
 
 ..- 
 
 528 
 64/- 340 
 
 1895 
 Jan. 30 
 
 Feb. 25 
 
 By Cash 
 Comm. . . 
 Cash 
 Comm. . . 
 
 87 
 
 s d 
 
 4 12 5 
 10 3 
 2 17 7 
 6 5 
 
 8681 
 
 8 6 8 
 
 _^^^________ 
 
 STREET BEOS'. (3.9) 
 
 1895 
 
 Jan. i 
 " i,3 
 
 Balance 
 St. Jacob's Oil 
 Growing Chil- 
 dren 
 
 s d 
 
 . . 10 2 6 
 
 i5/- J 5 o 
 igl- i 18 o 
 12 15 6 
 
 1895 
 Jan. 7 
 
 14 
 
 By Cash 
 Comm. . . 
 Cash 
 Comm. . . 
 
 87 
 
 s d 
 923 
 i o 3 
 
 2 7 8 
 5 4 
 
 12 15 6 
 
 __^_^ 
 
 ________ 
 
 CROSSLEY, Mora & Co. (40) 
 
 1895 
 
 Jan. i 
 
 i, 2, 3 
 
 n I 
 
 1,2,3 
 
 it I>2, 3 
 n I, 2 
 
 Balance 
 Holloway's 
 Ointment 
 Vogeler's 
 Compound 
 Asthma 
 Electric Baths 
 Funerals, &c. 
 India-rubber 
 Tyres 
 
 s d 
 
 28 2 6 
 i7o/- 25 10 o 
 
 48/- 280 
 65/- 9 : 5 o 
 i82/- 27 6 o 
 5o/- 500 
 
 75/- 3 15 o 
 
 1895 
 Jan. 5 
 
 Feb. ii 
 
 By Cash 
 Comm. . . 
 Cash 
 Comm. . . 
 
 87 
 
 s d 
 25 6 3 
 2 16 .3 
 66 6 7 
 
 775 
 
 101 16 6 
 
 101 16 6 
 
 
 
 DEBENHAM, TEWSON & Co. (4.Z) 
 
 1895 
 Jan. i 
 
 i 
 
 Balance 
 Auctions 
 
 s d 
 
 1895 
 
 By Cash 
 
 87 
 
 s d 
 4 66 
 
 22/6 126 
 
 
 466 
 
 4 6 6 
 
 
 CHARLES TAYLER & Co. (42) 
 
 1895 
 
 Jan. i Balance 
 i, 2, 3 Sale of Wines 
 i, 2, 3 .Australia 
 i, 2, 3 Rome & back 
 2 'The Seat of 
 War 
 
 sd 
 
 . . 12 2 6 
 
 4 8/- : 740 
 7o/- 10 10 o 
 66/- 9 18 o 
 
 18/6 18 6 
 
 1895 
 1 Jan. 22 
 
 n n 
 
 By Cash 
 Comm. . . 
 
 87 
 
 s d 
 36 ii 8 
 
 4 i 4 
 
 40 13 o 
 
 40 13 o 
 
 """" 
 
NEWSPAPER ACCOUNTS. 
 
 115 
 
 SUNDRY PERSONS. 
 
 (43) 
 
 1895 
 
 Jan. i 
 
 ii 2 
 
 To Balances 
 Sundry 
 
 
 S d 
 
 5,397 7 5 
 45 o o 
 70 o o 
 
 1895 
 Jan. i 
 
 By Balances 
 prepaid 
 Cash . . 
 
 C/D 
 87 
 
 s d 
 
 123 i 7 
 
 102 I 8 
 
 Q 
 
 
 
 75 o o 
 
 
 Comm. . . 
 
 M 
 
 II 2 10 
 
 4/3i 
 
 
 
 3,067 2 6 
 
 2 
 
 Cash 
 
 ,, 
 
 101 2 6 
 
 Feb. 1/28 
 
 
 
 2,802 o 6 
 
 
 , Comm. . . 
 
 ,, 
 
 ii 3 6 
 
 Mar. 1/31 
 
 
 
 3,691 3 8 
 
 3 
 
 Cash 
 
 
 
 91 o 9 
 
 Apl. 1/30 
 May 1/31 
 
 
 
 3,025 i 10 
 3,203 9 7 
 
 4 
 
 , Comm. . 
 Cash . . 
 
 
 10 4 I 
 93 4 5 
 
 June 1/30 
 
 
 . 
 
 2,775 o 8 
 
 
 Comm. . . 
 
 M 
 
 10 I 10 
 
 June 30 
 
 To Balances 
 
 
 
 n 5 
 
 , Cash .. 
 
 
 101 5 4 
 
 
 prepaid 
 
 
 182 9 6 
 
 
 , Comm. . . 
 
 ,, 
 
 12 2 6 
 
 
 
 
 
 7 
 
 , Cash 
 
 
 103 2 10 
 
 
 
 
 
 
 Comrn. . . 
 
 l 
 
 13 I 9 
 
 
 
 
 
 8 
 
 , Cash .. 
 
 f 
 
 no 10 3 
 
 
 
 
 
 
 , Comm. . . 
 
 
 
 12 9 i 
 
 
 
 
 
 9 
 
 , Cash .. 
 
 , 
 
 go i 6 
 
 
 
 
 
 
 Comm. . . 
 
 , 
 
 10 6 7 
 
 
 
 
 
 10 
 
 , Cash .. 
 
 f 
 
 103 8 7 
 
 
 
 
 
 
 , Comm. . . 
 
 
 ii 15 o 
 
 
 
 
 
 ii 
 
 , Cash .. 
 
 
 104 7 8 
 
 
 
 
 
 
 , Comm. . . 
 
 , 
 
 ii i 6 
 
 
 
 
 
 n 12 
 
 , Cash 
 
 
 94 i 9 
 
 
 
 
 
 
 , Comm. . . 
 
 t 
 
 10 2 9 
 
 
 
 
 
 u H 
 
 , Cash .. 
 
 , 
 
 105 6 2 
 
 
 
 
 
 
 , Comm. . . 
 
 |f 
 
 ii 3 i 
 
 
 
 
 
 15 
 
 Cash .. 
 
 
 
 103 i n 
 
 
 
 
 
 
 ,, Comm. . . 
 
 M 
 
 12 9 
 
 
 
 
 
 16 
 
 Cash 
 
 , 
 
 H5 2 7 
 
 
 
 
 
 
 ,, Comm. . . 
 
 , 
 
 15 3 2 
 
 
 
 
 
 11 17 
 
 Cash .. 
 
 ( 
 
 131 9 3 
 
 
 
 
 
 
 ,, Comm. . . 
 
 , 
 
 14 i 10 
 
 
 
 
 
 18 
 
 Cash 
 
 
 110 2 10 
 
 
 
 
 
 
 , Comm. . . 
 
 
 12 9 6 
 
 
 
 
 
 n 19 
 
 , Cash 
 
 , 
 
 72 i ii 
 
 
 
 
 
 
 , Comm. . . 
 
 , 
 
 8 15 2 
 
 
 
 
 
 n 21 
 
 , Cash .. 
 
 , 
 
 95 ii 2 
 
 
 
 
 
 
 , Comm. . . 
 
 , 
 
 9 18 o 
 
 
 
 
 
 w 22 
 
 , Cash .. 
 
 , 
 
 94 i 7 
 
 
 
 
 
 
 , Comm. . . 
 
 , 
 
 10 3 o 
 
 
 
 
 
 23 
 
 , Cash .. 
 
 , 
 
 no n 4 
 
 
 
 
 
 
 , Comm. . . 
 
 , 
 
 12 3 4 
 
 
 
 
 
 24 
 
 , Cash .. 
 
 ,, 
 
 109 i 6 
 
 
 
 
 
 
 , Comm. . . 
 
 
 n i 7 
 
 
 
 
 
 25 
 
 , Cash .. 
 
 M 
 
 97 6 3 
 
 
 
 
 
 
 , Comm. . . 
 
 (| 
 
 10 2 10 
 
 
 
 
 
 26 
 
 , Cash .. 
 
 , 
 
 84 ii 9 
 
 
 
 
 
 
 , Comm. . . 
 
 ( 
 
 935 
 
 
 
 
 
 28 
 
 , Cash .. 
 
 , 
 
 87 6 i 
 
 
 
 
 
 29 
 
 , Comm. . . 
 , Cash .. 
 
 ' 
 
 8 15 o 
 81 6 3 
 
 
 
 
 
 
 , Comm. . . 
 
 
 8 10 6 
 
 
 
 
 
 30 
 
 , Cash .. 
 
 , 
 
 92 4 8 
 
 
 
 
 
 
 , Comm. . . 
 
 
 9 12 4 
 
 
 
 
 
 n 31 
 
 , Cash .. 
 
 , 
 
 86 10 7 
 
 
 
 
 
 
 , Comm. . . 
 
 
 10 6 7 
 
 
 
 
 
 Feb. 1/28 
 
 , Cash 
 
 , 
 
 2,801 o 7 
 
 
 
 
 
 
 , Comm. . . 
 
 
 310 6 3 
 
 
 
 
 
 Mar. 1/31 
 
 Cash .. 
 
 ,, 
 
 2,722 i 9 
 
 
 
 
 
 
 ,, Comm. . . 
 
 M 
 
 289 i 10 
 
 
 
 
 
 Apl. 1/30 
 
 Cash .. 
 
 ,, 
 
 2,629 i 10 
 
 
 
 
 
 
 Comm. . . 
 
 
 254 ii 6 
 
 
 
 
 
 May 1/31 
 
 Cash .. 
 
 ,, 
 
 2,491 o 6 
 
 
 
 
 
 
 Comm. . . 
 
 ,, 
 
 352 i 10 
 
 
 
 
 
 June 1/30 
 
 Cash .. 
 Comm. . . 
 
 
 2,717 i 4 
 329 10 6 
 
 
 
 
 
 June 30 
 
 Balances 
 
 C/D 
 
 6,317 ii 7 
 
 
 
 
 
 24,333 15 8 
 
 
 
 
 
 24,333 15 8 
 
 June 30 
 
 To Balance 
 
 B/D 
 
 6,317 ii 7 
 
 June 30 
 
 By Balance 
 
 B/D 
 
 182 9 6 
 
CONTRIBUTORS' REGISTER 
 
 (LITEEATUEE) 
 
118 
 
 NEWSPAPER ACCOUNTS. 
 
 Sundry persons 
 
 Sundry persons 
 
 Sundry persons . . 
 
 Sundry persons 
 
 Sundry persons 
 
 Sundry persons . 
 
 IST JANUARY 1895. 
 
 (44) 
 
 Name 
 
 Particulars 
 
 Number 
 of Lines 
 
 So^ 
 
 
 
 Amount 
 
 Daily 
 Total 
 
 Downey, F. 
 
 Count Bismarck 
 
 156 
 
 4 6 
 
 s d 
 
 15 o o 
 
 s d 
 
 Thomson, Mrs. . 
 
 Sorrowful Singers 
 
 
 47 
 
 2 12 
 
 
 Nutt, W. F. . 
 
 Tolstoi's new book 
 
 40 
 
 50 
 
 13 6 
 
 
 Brown, T... 
 
 Literary Notes 
 
 26 
 
 51 
 
 i 4 o 
 
 
 Story, T. E. 
 
 Reminiscences 
 
 83 
 
 52 
 
 I 10 
 
 
 Whistler, L. 
 
 Monday Pops 
 
 44 
 
 53 
 
 18 6 
 
 
 Sundry persons . 
 
 Sundry articles 
 
 (Sundry) 
 
 60 
 
 3 i 8 
 
 
 
 
 
 
 
 
 24 19 8 
 
 2ND TO 31sT JANUARY 1895. 
 
 Sundry articles (Sundry) 60 
 
 Isr TO 28rH FEBRUARY 1895. 
 Sundry articles (Sundry) j 60 
 
 IST TO 31sT MARCH 1895. 
 
 Sundry articles . . 
 
 (Sundry) 
 
 60 
 
 IST TO 30TH APRIL 1895. 
 
 Sundry articles . . 
 
 (Sundry) 
 
 IST TO 31ST MAY 1895. 
 Sundry articles (Sundry) 60 
 
 IST TO 30TH JUNE 1895. 
 
 Sundry articles ( Sundry) I 60 
 
 331 2 9 
 
 393 9 7 
 393 9 7 
 
 G. L. 
 
 405 
 
 310 2 3 
 
 316 10 6 
 
 316 10 6 
 
 G. L. 104 
 
CONTRIBUTORS' REGISTER 
 
 (NEWS) 
 
120 
 
 NEWSPAPER ACCOUNTS. 
 
 IST JANUARY 1895. 
 
 (45} 
 
 Name 
 
 Particulars 
 
 Number 
 of Lines 
 
 !l 
 
 > 
 
 Amount 
 
 Daily 
 Total 
 
 H. Warner 
 
 C. Keep 
 F.Joyce 
 J. Morris . . 
 W. Whitlie 
 C. Jackson 
 Sundry persons. 
 
 Floods in the West 
 
 Death of Mr. Jones 
 Fire in the East 
 Day in Court 
 Big Scores 
 Angling 
 Sundry News 
 
 2ND TO 31ST JANU.A 
 
 26 
 and Maps 
 64 
 6 
 
 21 
 
 g 
 
 (Sundry) 
 .BY 1895 
 
 54 
 
 3 
 
 57 
 58 
 59 
 60 
 
 s d 
 
 I I 
 
 i 6 6 
 
 2 6 
 
 3 6 
 14 6 
 330 
 9 i 7 
 
 s d 
 15 12 7 
 
 
 Sundry persons. . 
 
 Sundry News 
 
 (Sundry) 
 
 60 
 
 
 394 8 ii 
 
 410 i 6 
 
 
 
 
 
 0. L. 104 
 
 IST TO 28TH FEBRUARY 1895. 
 
 Sundry persons 
 
 Sundry News 
 
 (Sundry) 
 
 60 
 
 
 292 2 7 
 
 292 2 7 
 
 
 
 
 
 
 0. L. 104 
 
 IST TO 31sT MARCH 1895. 
 
 Sundry persons . . 
 
 Sundry News 
 
 (Sundry) 
 
 60 
 
 
 375 i 8 
 
 375 i 8 
 
 
 
 
 
 0. L. 104 
 
 IST TO 30TH APRIL 1895. 
 
 Sundry persons 
 
 Sundry News 
 
 (Sundry) 
 
 60 
 
 
 352 8 2 
 
 352 8 2 
 
 G. L. 104 
 
 IST TO 31ST MAY 1895. 
 
 Sundry persons . . 
 
 Sundry News 
 
 (Sundry) 
 
 60 
 
 
 422 i 6 
 
 
 
 
 
 
 422 i 6 
 
 
 
 
 
 
 G. L. 104 
 
 IST TO 30TH JUNE 1895. 
 
 Sundry persons . . 
 
 Sundry News 
 
 (Sundry) 
 
 60 
 
 472 o 10 
 
 
 
 
 
 472 o 10 
 
 
 
 
 
 1 G. L. 104 
 
 " WASTE" CONTRIBUTIONS. 
 
 Sundry persons 
 
 Sundry News 
 
 (Sundry) 
 
 60 
 
 
 32 8 8 
 
 
 
 
 
 
 32 8 8 
 
 G L. 104 
 
CONTRIBUTORS' LEDGER 
 
 INDEX 
 
 Fo. 
 
 BROWN, T. ... ... ... ... 51 
 
 DOWNEY, F. ... ... ... ... 46 
 
 FALLOW, T. ... ... ... 49 
 
 HEEP, C. ... ... ... ... 55 
 
 JACKSON, C. ... ... ... ... 59 
 
 JOYCE, F. ... ... ... ... 56 
 
 MORRIS, J. ... ... .. ... 57 
 
 NUTT, W. F. ... ... ... ... 50 
 
 SHOOLBRED, J. ... ... ... ... 48 
 
 STOREY, T. E. ... ... ... ... 52 
 
 THOMSON, Mrs. ... ... ... ... 47 
 
 WARNER, H. ... ... ... ... 54 
 
 WHISTLER, L. ... ... ... ... 53 
 
 WHITLIE, W. ... ... ... ... 58 
 
 SUNDRY PERSONS ... ,,. 60 
 
122 
 
 NEWSPAPER ACCOUNTS. 
 
 F. DOWNEY. 
 
 (46) 
 
 i895 
 Jan. 21 
 June 30 
 
 To Cash . . 
 Balance 
 
 88 
 
 C/D 
 
 s d 
 
 260 
 15 o o 
 
 1895 
 Jan. i 
 
 June 30 
 
 By Balance 
 Count Bism'rck 
 
 By Balance 
 
 B/D 
 
 44 
 
 B/D 
 
 s d 
 260 
 15 o o 
 
 17 6 o 
 
 17 6 o 
 15 o o 
 
 
 MRS. THOMSON. (47) 
 
 1895 
 June 30 
 
 To Balance 
 
 C/D 
 
 i 
 
 s d 
 7 17 o 
 
 7~7 o 
 
 1895 
 Jan. i 
 
 ,, i 
 
 June 30 
 
 By Balance 
 ,, Sorrowful 
 Singers 
 
 By Balance 
 
 B/D 
 
 44 
 
 B/D 
 
 .550 
 
 2 12 
 
 7 17 o 
 
 
 7 17 o 
 
 J. SHOOLBBED. 
 
 THOS. FALLOW. 
 
 (48) 
 
 1895 
 
 June 30 
 
 To Balance 
 
 C/D 
 
 s d 
 
 8 10 o 
 
 1895 
 Jan. i 
 
 By Balance . . B/D 
 
 s d 
 
 8 10 o 
 
 
 
 
 8 10 o 
 
 
 
 8 10 o 
 
 
 
 
 
 June 30 
 
 By Balance . . ; B/D 
 
 8 10 o 
 
 (49) 
 
 1895 
 
 June 30 
 
 To Balance 
 
 C/I) 
 
 s d 
 260 
 
 1895 
 
 Jan. i 
 
 By Balance 
 
 B/D 
 
 s d 
 
 200 
 
 
 
 
 260 
 
 
 
 
 260 
 
 
 
 
 
 June 30 
 
 By Balance 
 
 B/D 
 
 260 
 
 W. F. NUTT. 
 
 T 1895 
 
 Jan. 21 
 
 To Cash 
 
 88 
 
 s d 
 13 6 
 
 1895 
 Jan. i 
 
 By Tolstoi's new 
 book 
 
 44 
 
 s d 
 13 6 
 
 
 
 
 13 6 
 
 
 
 
 13 6 
 
NEWSPAPER ACCOUNTS. 
 
 123 
 
 T. BROWN. 
 
 (51) 
 
 1895 
 
 Jan. 24 
 Feb. 18 
 
 To Cash .. 
 
 88 
 
 s d 
 
 2 7 6 
 i 4 o 
 
 1895 
 
 Jan. i 
 
 ,, i 
 
 By Balance 
 Literary Notes 
 
 B/D 
 
 44 
 
 ! 
 
 s d 
 
 2 7 6 
 i 4 o 
 
 3 " 6 
 
 3 ii 6 
 
 ____^_ 
 
 T. E. STOREY. (52) 
 
 1895 
 
 Feb. 18 
 
 To Cash .. 
 
 88 
 
 s d 
 
 I 10 O 
 
 1895 
 Jan. i 
 
 By Reminiscences 
 
 44 
 
 s d 
 
 I 10 O 
 
 i IO o 
 
 i 10 o 
 
 
 L. WHISTLER. (53) 
 
 1895 
 
 Jan. 21 
 
 To Cash 
 
 88 
 
 s d 
 300 
 
 1895 
 Jan. i 
 
 ,. i 
 
 By Balance 
 ,, Monday Pops 
 
 B/D 
 
 44 
 
 s d 
 
 2 I 6 
 
 18 6 
 3 o o 
 
 300 
 
 
 
 H. WARNER. (54) 
 
 1895 
 
 June 30 
 
 To Balance 
 
 C/D 
 
 s d 
 
 3 13 6 
 
 1895 
 Jan. i 
 
 ,, i 
 
 June 30 
 
 By Balance 
 Floods in the 
 West 
 
 By Balance 
 
 B/D 
 
 *5 
 
 B/D 
 
 s d 
 
 2 12 6 
 I I 
 
 3 13 6 
 
 3 13 6 
 
 
 3 13 
 
 C. KEEP. (55) 
 
 1895 
 Feb. 18 
 
 To Cash 
 
 88 
 
 s d 
 i 6 6 
 
 1895 
 
 Jan. i 
 
 By Death of Mr. 
 Jones 
 
 45 
 
 s d 
 i 6 6 
 
 i 6 6 
 
 i 6 6 
 
 
 F. JOYCE. (56) 
 
 1895 
 Jan. 21 
 June 30 
 
 To Cash . . 
 Balance 
 
 88 
 
 C/D 
 
 s d 
 
 2 10 O 
 2 6 
 
 1895 
 Jan. i 
 ,1 i 
 
 June 30 
 
 By Balance 
 Fire in the East 
 
 By Balance 
 
 B/D 
 
 45 
 
 s d 
 
 2 10 
 2 6 
 
 2 12 6 
 
 2 12 C 
 B/D| 2 6 
 
124 
 
 NEWSPAPER ACCOUNTS. 
 
 J. MORRIS. 
 
 (57) 
 
 1895 
 
 June 30 
 
 To Balance 
 
 C/D 
 
 s d 
 
 3 6 
 
 i895 
 Jan. i 
 
 By Day in Court. . 
 
 45 
 
 s d 
 3 6 
 
 
 
 
 3 6 
 
 
 
 
 3 6 
 
 
 
 
 
 June 30 
 
 By Balance 
 
 B/D 
 
 3 6 
 
 W. WHITLIE. 
 
 (58) 
 
 1895 
 
 June 30 
 
 To Balance 
 
 C/D 
 
 s d 
 14 6 
 
 1895 
 Jan. i 
 
 By Big Scores . . 
 
 45 
 
 s d 
 
 14 6 
 
 
 
 
 14 6 
 
 
 
 
 14 6 
 
 
 
 
 
 June 30 
 
 By Balance 
 
 B/D 
 
 14 6 
 
 
 
 
 
 I 
 
 
 
 C. JACKSON. 
 
 (59) 
 
 1895 
 
 Jan. 21 
 
 To Cash .. 
 
 88 
 
 s d 
 330 
 
 1895 
 Jan. i 
 
 By Angling 
 
 45 
 
 s d 
 330 
 
 330 
 
 330 
 
 SUNDRY PERSONS. 
 
 (60) 
 
 1895 
 
 Jan. 1/31 
 Feb. 1/28 
 Mar. 1/31 
 Apr. 1/30 
 
 To Cash .. 
 
 88 
 
 s d 
 710 i 8 
 63i 2 7 
 673 9 8 
 732 8 10 
 
 1895 
 Jan. i 
 
 " 2/31 
 
 By Balance 
 , Literature 
 
 , News 
 Literature 
 
 B/D 
 
 44 
 45 
 44 
 
 s d 
 
 428 ii 4 
 3 i 8 
 9 i 7 
 
 337 2 O 
 
 May 1/31 
 
 
 
 707 i ii 
 
 
 News . . 
 
 45 
 
 394 8 1 1 
 
 June 1/30 
 June 30 
 
 Balances 
 
 C/D 
 
 686 16 8 
 
 683 14 3 
 
 Feb. 1/28 
 Mar. 1/31 
 Apr. 1/30 
 May 1/31 
 June 1/30 
 
 Literature 
 News 
 Literature 
 News 
 Literature 
 News 
 Literature 
 News 
 Literature 
 News . . 
 " Waste " Con- 
 tributions . . 
 
 44 
 45 
 44 
 45 
 44 
 45 
 44 
 45 
 44 
 45 
 
 45 
 
 33* 2 9 
 292 2 7 
 393 9 7 
 375 i 8 
 45 J 7 
 352 8 2 
 310 2 3 
 422 i 6 
 316 10 6 
 472 o 10 
 
 32 -8 8 
 
 
 
 
 4,874 15 7 
 
 June 30 
 
 By Balance 
 
 B/D 
 
 4,874 15 7 
 683 14 3 
 
INVOICE BOOK 
 
126 
 
 NEWSPAPER ACCOUNTS. 
 
 (61) 
 
 JANUARY 
 
 PURCHASES AND EXPENSES 
 
 
 
 
 
 
 
 I 
 
 
 
 
 
 Invoice Ledger 
 
 SI 
 
 fl 
 
 G "> 
 
 Invoice 
 
 No. 
 
 Date 
 
 Name 
 
 Particulars 
 
 _o 
 
 
 
 it 
 
 T3 
 
 i& 
 
 rt x 
 
 
 
 
 
 o 
 
 Dr. 
 
 Cv. 
 
 W * 
 
 %> 
 
 
 
 
 
 
 
 
 
 
 
 
 1895 
 
 
 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 i 
 
 Jan. i 
 
 Jones & Robinson.. 
 
 24 doz. machine ink, less 10% 
 
 62 
 
 
 697 
 
 
 697 
 
 2 
 
 
 Eyre & Spottiswoode 
 
 Parliamentary papers, and 
 
 
 
 
 
 
 
 
 
 notes, &c. 
 
 63 
 
 
 21 O 
 
 21 
 
 
 3 
 
 >< 
 
 Postmaster-General 
 
 Fee for caller's bag 
 
 6 4 
 
 
 30O 
 
 3OO 
 
 
 4 
 
 
 White & Co. 
 
 24 doz. bill ink, less 5% 
 
 65 
 
 
 4 II 2 
 
 
 4 II 2 
 
 5 
 
 )] 
 
 Iron, I. 
 
 12 reels cord, 229 Ibs. at sd., 
 
 
 
 
 
 
 
 
 
 less 5% 
 
 66 
 
 
 4 10 8 
 
 
 
 6 
 
 3 
 
 Brownback, G. 
 
 i gross each machine tapes 
 
 
 
 
 
 
 
 
 
 and sponges . . 
 
 67 
 
 
 i 3 6 
 
 
 i 3 6 
 
 7 
 
 
 Smith & Co. 
 
 5,000 P.C. vouchers, Iess2^% 
 
 68 
 
 
 i 4 5 
 
 
 
 8 
 
 5 
 
 Do. 
 
 Gum pencils, &c. 
 
 
 550 
 
 
 
 g 
 
 
 Batchelor & Co. . . 
 
 12 rms. double crown 
 
 69 
 
 
 2 17 o 
 
 
 
 10 
 
 8 
 
 Smith & Co. 
 
 Correspondence cards 
 
 63 
 
 
 269 
 
 
 
 II 10 
 12 12 
 
 Eastn.Telegraph Co. 
 CityofLond.Elec.Co 
 
 Cable to Melbourne 
 Electric supply to date 
 
 70 
 7 1 
 
 
 5 i 6 
 
 18 2 10 
 
 5 'i 6 
 
 18 2 10 
 
 13 15 
 
 Williams, C. 
 
 8 blocks .. 
 
 72 
 
 
 3 o ii 
 
 
 
 14 17 
 
 Brown & Co. 
 
 20 reels, 3,040 Ibs. at 2jd., less 
 
 
 
 
 
 
 
 2i% . 
 
 73 
 
 
 27 15 9 
 
 
 f 
 
 15 
 
 Smith & Co. 
 
 Circular special announce- 
 
 
 
 
 
 
 
 
 
 ment 
 
 68 
 
 
 80 2 
 
 
 
 16 
 
 iq 
 
 Star Paper Mills . . 
 
 12 reels, main, 12,096, at ijd., 
 
 
 
 
 
 
 
 
 less 5% 
 
 74 
 
 
 71 16 5 
 
 
 
 17 
 
 Steer & Co. 
 
 Sundry repairs to plant 
 
 75 
 
 
 37 3 2 
 
 
 
 18 21 
 
 Maudle & Co. 
 
 Horse and harness hire, 3 
 
 
 
 
 
 
 
 
 
 weeks 
 
 76 
 
 
 52 10 o 
 
 
 
 ig 
 
 23 
 
 Green & Co. 
 
 Cart hire, 3 weeks 
 
 77 
 
 
 33 o o 
 
 
 
 20 
 
 Wilson, J 
 
 Commission, 2 weeks to date 
 
 78 
 
 
 2 12 6 
 
 
 
 21 
 
 Williams, C. 
 
 Allowance on 2 blocks 
 
 72 
 
 12 6 
 
 
 
 
 22 
 23 
 
 31 
 
 Brownback, G. 
 Woodman, A. 
 
 Sponges returned . . 
 Commission on advertise- 
 
 67 
 
 II 2 
 
 
 
 
 Cr. ii 2 
 
 
 
 
 ments, January 
 
 79 
 
 
 15 3 o 
 
 
 
 24 
 
 
 Edwards & Co. 
 
 i Edwards' typewriter 
 
 80 
 
 
 20 l8 O 
 
 
 
 25 
 
 
 Slater, J. 
 
 i quarter's poor rate to Lady 
 
 
 
 
 
 
 
 
 
 Day .. 
 
 81 
 
 
 15 7 6 
 
 
 
 
 26 
 
 
 Banks & Co. 
 
 Type founts as per invoice. . 
 
 82 
 
 
 418 18 o 
 
 
 
 27 
 
 
 Stevens Brothers . 
 
 10 4/2Oth rms. stereo tissue 
 
 83 
 
 
 4 i 8 
 
 
 
 28 
 
 
 E.Lond.Waterworks 
 
 Water rate, quarter to Lady 
 
 
 
 
 
 
 
 
 
 day 
 
 84 
 
 
 25 8 o 
 
 
 
 (Sundry) 
 
 i/3i 
 
 Sundry persons . . 
 
 Sundry invoices 
 
 85 
 
 
 952 i o 
 
 10 2 9 
 
 92 6 o 
 
 
 
 
 
 
 
 1,835 10 4 
 
 
 
 
 
 
 
 
 
 
 i 3 8 
 
 
 
 
 
 
 
 
 
 
 1,834 6 8 
 
 39 4 3 
 
 122 I II 
 
 
 
 
 
 
 G.L. 101 
 
 107 
 
 113 
 
NEWSPAPER ACCOUNTS. 
 
 127 
 
 1895. 
 
 (61) 
 
 ANALYSIS 
 
 I 
 
 
 *S 
 
 w Illustrations 
 
 a| 
 
 Distribution 
 Expenses 
 
 General Charges 
 
 Sundry Accounts 
 
 Horse & 
 Cart 
 Hire 
 
 Sundry 
 
 Stationery 
 
 Contents 
 Bill 
 
 T~^~d~ 
 
 Sundry 
 
 Adver- 
 tising 
 
 Account 
 
 Fo. 
 
 Amount 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 
 s d 
 
 
 
 
 4 10 8 
 
 
 
 
 
 
 
 
 
 
 
 
 i 4 5 
 550 
 
 269 
 
 
 
 
 Composing Exps. 
 
 109 
 
 2 17 
 
 
 3 o ii 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 27 15 9 
 
 
 
 
 
 
 
 
 
 
 
 
 
 80 2 
 
 
 
 
 71 16 5 
 
 
 
 
 
 
 
 
 Repairs 
 
 116 
 
 37 3 2 
 
 
 Cr. 12 6 
 
 52 10 o 
 33 o o 
 
 - 
 
 
 
 
 
 Com. on Sales . . 
 
 97 
 
 2 12 6 
 
 
 
 
 
 
 
 
 
 
 
 Canvassers' Com. 
 Furniture 
 
 103 
 
 P.L. 
 138 
 
 15 3 o 
 20 18 o 
 
 
 
 
 
 
 
 
 
 Rent, Rates, &c... 
 
 Type 
 Foundry Exps. . . 
 
 123 
 
 P.L. 
 137 
 III 
 
 I 5 7 6 
 
 418 18 o 
 
 4 i 8 
 
 610 2 9 
 
 40 o 10 
 
 
 520 
 
 15 7 3 
 
 
 
 529 
 
 21 2 9 
 
 Gas and Water . . 
 Taxes 
 
 124 
 123 
 
 i 
 
 25 8 o 
 152 13 ii 
 
 68l 19 2 
 
 114 
 
 42 9 3 
 
 __ 
 
 115 
 
 85 10 o 
 
 9 12 8 
 
 24 3 5 
 
 27 15 9 
 
 529 
 
 = 
 
 130 
 
 ioi 4 9 
 
 Si. 
 
 132 
 
 695 2 9 
 
 118 
 
 122 
 
 m 
 
 199 
 
 
128 
 
 NEWSPAPER ACCOUNTS. 
 
 (61) 
 
 FEBKUARY TO 
 
 PURCHASES AND EXPENSES 
 
 
 Invoice 
 No. 
 
 Date 
 
 Name 
 
 Particulars 
 
 Fo. 
 
 Invoice L 
 Dr. 
 
 edger 
 Cr. 
 
 Editorial 
 Expenses 
 
 Machining 
 Expenses 
 
 
 
 
 
 
 s d 
 
 s d 
 
 s d 
 
 Sundry 
 
 Feb. 
 
 Sundry persons 
 
 Sundry Invoices 
 
 85 
 
 
 i, 068 8 o 
 
 36 2 .9 
 
 97 2 6 
 
 1,068 8 o 
 
 36 2 9 
 
 97 2 6 
 
 G. L.105 
 
 107 
 
 113 
 
 do. .. 
 
 March 
 
 do. 
 
 do. .... 
 
 85 
 
 
 I,5H 12 2 
 l,5I4 12 2 
 
 33 i 8 
 
 103 2 
 103 2 
 
 33 i 8 
 
 
 
 107 
 
 G. L. 105 
 
 113 
 
 do. . 
 
 April 
 
 do. 
 
 do. .... 
 
 85 
 
 
 1,658 i 5 
 
 42 o 5 
 
 132 i 8 
 
 1,658 i 5 
 
 42 o 5 
 
 132 i 8 
 
 G. L. 105 
 
 107 
 
 113 
 
 do. .. 
 
 May 
 
 do. 
 
 do. .... 
 
 85 
 
 
 
 1,340 9 2 
 
 47 o 9 
 
 129 6 5 
 
 
 
 
 
 
 
 1,340 9 2 
 
 47 o 9 
 
 129 6 5 
 
 G. L. 105 
 
 107 
 
 113 
 
 do. .. 
 
 June 
 
 do. 
 
 do. .... 
 
 85 
 
 
 2,361 17 10 
 
 40 o 9 
 
 106 10 ii 
 
 2,361 17 10 
 
 40 o 9 
 
 106 10 ii 
 
 G. L. 105 
 
 107 
 
 113 
 
NEWSPAPER ACCOUNTS. 
 
 129 
 
 JUNE 1895. 
 
 (61) 
 
 ANALYSIS 
 
 
 0) 
 
 p 
 
 O 
 
 Distribution 
 Expenses 
 
 General Charges 
 
 Sundry Accounts 
 
 S, 2 
 
 
 
 
 
 
 
 
 " 
 
 5 
 
 Horse & 
 cart hire 
 
 Sundry 
 
 Station- 
 ery 
 
 Contents 
 Bill 
 
 Sundry 
 
 Advertis- 
 ing 
 
 Account 
 
 Fo 
 
 Amount 
 
 * A 
 
 708 2 9 
 
 s d 
 39 3 6 
 
 * d 
 
 87 o 8 
 
 s d s d 
 
 9 18 6 | is i g 
 
 s d 
 
 22 I 8 
 
 * d 
 
 2 3 6 
 
 s d 
 10 6 3 
 
 | Foundry Exps. 
 j Commission on 
 
 in 
 
 s d 
 
 H 3 6 
 
 
 
 
 
 
 
 
 
 I Sales 
 
 97 
 
 27 o 8 
 
 708 2 9 39 3 6 
 
 87 o 8 
 
 9 18 6 
 
 15 i 9 
 
 22 I 8 
 
 2 3 6 
 
 10 6 3 
 
 
 
 41 4 2 
 
 224 
 
 225 
 
 778 
 
 722 
 
 226 
 
 229 
 
 730 
 
 732 
 
 
 
 
 
 
 
 
 
 
 | Rent to L. Day. . 
 
 123 
 
 350 o o 
 
 724 i 6 
 
 48 i 10 
 
 96 i 9 
 
 10 2 II 
 
 37 2 8 
 
 21 3 7 
 
 12 I 7 
 
 17 i 9 
 
 1 Foundry Exps. . . 
 j Composing Exps. 
 ( Com. on Sales . . 
 
 in 
 109 
 97 
 
 16 6 2 
 
 15 2 10 
 
 3i 3 9 
 
 724 i 6 
 
 48 i 10 96 i 9 10 2 ii 
 
 37 2 8 
 
 21 3 7 
 
 12 I 7 
 
 17 i 9 
 
 
 412 12 9 
 
 224 
 
 22-5 
 
 118 
 
 722 
 
 226 
 
 229 
 
 230 
 
 732 
 
 
 
 
 
 
 
 
 
 
 
 
 Canvassers' Exps. 
 
 IO2 
 
 23 i 7 
 
 
 
 
 
 
 
 
 
 Canvassers' Com. 
 
 IO3 
 
 352 o 9 
 
 631 8 2 
 
 46 10 2 
 
 92 i 8 
 
 12 II 3 
 
 32 i 6 
 
 23 7 4 
 
 976 
 
 9 * 7 
 
 Composing Exps. 
 
 iog 
 
 21 3 5 
 
 
 
 
 
 
 
 
 (Gas and Water.. 
 
 124 
 
 210 6 
 
 
 
 
 
 
 
 
 ' Foundry Exps. . . 
 
 in 
 
 21 3 II 
 
 631 8 2 
 
 46 10 2 
 
 92 i 8 
 
 12 II 3 
 
 32 i 6 
 
 23 7 4 
 
 976 
 
 9 i 7 
 
 
 
 627 IO 2 
 
 224 
 
 22-5 118 
 
 722 
 
 226 
 
 ^^^~"~" 
 
 73,9 
 
 732 
 
 
 
 
 
 
 
 
 
 
 
 
 Composing Exps. 
 
 109 
 
 27 i 8 
 
 
 
 
 
 
 
 
 
 Repairs .. 
 
 116 
 
 75 o 10 
 
 641 3 7 
 
 41 8 i 
 
 88 2 9 
 
 8 i 7 
 
 29 2 7 
 
 25 o 6 
 
 1107 
 
 23 6 5 
 
 Com. on Sales . . 
 Foundry Exps.. . 
 
 97 
 in 
 
 69 8 o 
 
 II 2 7 
 
 
 
 
 
 
 
 
 
 Rates 
 
 123 
 
 14 2 10 
 
 641 3 7 
 
 41 8 i 88 2 9 
 
 8 i 7 
 
 29 2 7 
 
 25 o 6 
 
 1107 
 
 23 6 5 
 
 
 
 196 15 II 
 
 224 
 
 77-5 72S 
 
 MMMMMH 
 
 722 
 
 11 
 226 
 
 12.* 
 
 730 
 
 732 
 
 
 
 
 
 
 
 
 
 
 
 
 /Composing Exps. 
 j Foundry Exps. . . 
 
 109 
 in 
 
 5 13 3 
 12 4 9 
 
 
 
 
 
 
 
 
 
 Repairs 
 Rent to Midsm'r 
 
 116 
 123 
 
 26 i 8 
 
 350 
 
 613 2 10 
 
 50 ii o 
 
 93 9 5 
 
 9 14 i 
 
 37 10 g 
 
 21 9 8 
 
 ii 5 9 
 
 39 J 9 IT 
 
 < Gas and Water. . 
 Law & Acc'nt'ncy 
 
 124 
 
 198 o 4 
 301 6 3 
 
 
 
 
 
 
 
 I Canvassers' Exps. 
 
 102 
 
 27 6 5 
 
 
 
 
 
 
 
 1 Canvassers' Com. 
 
 103 
 
 385 i 8 
 
 
 
 
 
 
 VCom. on Sales . . 
 
 97 
 
 32 8 5 
 
 613 2 10 
 
 50 ii o 93 9 5 
 
 9 14 i 37 10 9 
 
 21 9 8 
 
 11 5 9 
 
 39 J 9 JI 
 
 
 
 338 2 9 
 
 224 
 
 22-3 22* 
 
 722 726 
 
 729 
 
 730 732 
 
 
 
INVOICE LEDGER 
 
 INDEX 
 
 Fo. 
 
 BANKS & Co. ... ... ... ... 82 
 
 BATCHELOR & Co. ... ... ... ... 69 
 
 BROWN & Co. ... ... ... ... 73 
 
 BROWNBACK, G. ... ... ... 67 
 
 CITY OF LONDON ELECTRIC Co. ... 71 
 
 EASTERN TELEGRAPH Co. ... 70 
 
 EAST LONDON WATER WORKS ... ... ... 84 
 
 EDWARDS & Co. ... ... ... - 80 
 
 EYRE & SPOTTISWOODE ... ... ... 63 
 
 GREEN & Co. ... ... 77 
 
 IRON, J. ... ... ... ... ... 66 
 
 JONES & KOBINSON ... ... ... ... 62 
 
 MAUDLE & Co. ... ... .., ... 76 
 
 POSTMASTER-GENERAL... ... ... ... 64 
 
 SLATER, J.... ... ... ... ... 81 
 
 SMITH & Co. ... ... ... ... 68 
 
 STAR PAPER MILLS ... ... ... ... 74 
 
 STEER & Co. ... ... ... ... 75 
 
 STEVENS BROS. ... ... ... ... 83 
 
 WHITE & Co. ... ... ... ... 65 
 
 WILLIAMS, C. ... ... ... ... 72 
 
 W T ILSON, J, ... ... ... ... 78 
 
 WOODMAN, A. ... ... ... ... 79 
 
 SUNDRY PERSONS ... 85 
 
132 
 
 NEWSPAPEK ACCOUNTS. 
 
 JONES & ROBINSON. 
 
 (62} 
 
 1895 
 
 Jan. 14 
 Feb. ii 
 
 To Cash .. 
 
 88 
 
 s d 
 
 5 2 10 
 
 697 
 
 1895 
 
 Jan. i 
 
 By Balance 
 ,, Machine Ink.. 
 
 B/D 
 
 61 
 
 s d 
 5 2 10 
 
 697 
 
 
 
 
 " 12 5 1 
 
 
 
 
 " " 5 
 
 ____ 
 
 EYRE & SPOTTISWOODE. 
 
 (63) 
 
 i95 
 
 
 
 s d 
 
 1895 
 
 
 
 s d 
 
 Jan. 14 
 
 To Cash . . 
 
 88 
 
 10 2 8 
 
 Jan. i 
 
 By Balance 
 
 B/D 
 
 10 2 8 
 
 June 30 
 
 ,, Balance 
 
 C/D 
 
 21 O O 
 
 
 ,, Parliamentary 
 
 
 
 
 
 
 
 
 Papers, &c. . . 
 
 61 
 
 21 
 
 
 
 
 31 2 8 
 
 
 
 
 31 2 8 
 
 
 
 
 
 June 30 
 
 By Balance 
 
 B/D 
 
 21 o o 
 
 PobTMASTER-GENERAL. 
 
 (64) 
 
 1895 
 
 Jan. i 
 
 To Cash .. 
 
 88 
 
 s d 
 300 
 
 1895 
 Jan. i 
 
 By Callers' Bag . . 
 
 61 
 
 s d 
 300 
 
 
 
 
 300 
 
 
 
 
 300 
 
 
 
 
 ^^^ 
 
 
 
 
 _^ 
 
 
 
 
 
 WHITE 
 
 & Co. 
 
 
 
 (65) 
 
 1895 
 Jan. 14 
 Feb. ii 
 
 To Cash .. 
 
 88 
 
 s d 
 
 829 
 
 4 II 2 
 
 1895 
 Jan. i 
 
 By Balance 
 Bill Ink 
 
 B/D 
 
 61 
 
 s d 
 829 
 
 4 II 2 
 
 
 
 
 12 13 n 
 
 
 
 
 12 13 ii 
 
 
 
 
 , 
 
 
 
 
 ^~"^"^^~ 
 
 
 
 
 .1. ] 
 
 [RON. 
 
 
 
 (66) 
 
 1895 
 Jan. 14 
 
 To Cash 
 
 88 
 
 s d 
 
 4 10 8 
 
 1895 
 
 Jan. i 
 
 By Cord .. 
 
 61 
 
 s d 
 
 4 10 8 
 
 
 
 
 4 10 8 
 
 
 
 
 4 10 8 
 
 
 
 
 ~ 
 
 
 
 
 
 
 G. BROWNBACK. 
 
 (67) 
 
 1895 
 
 Jan. 14 
 
 ,, 23 
 June 30 
 
 To Cash .. 
 Returns 
 Balance 
 
 88 
 61 
 
 C/D 
 
 s d 
 
 5 i 3 
 
 II 2 
 12 4 
 
 1895 
 Jan. i 
 3 
 
 By Balance 
 ,, Tapes and 
 Sponges 
 
 B/P 
 
 61 
 
 s d 
 
 5 i 3 
 i 3 6 
 
 
 
 
 6 4 9 
 
 
 
 
 649 
 
 
 
 
 
 June 30 
 
 By Balance 
 
 B/D 
 
 12 4 
 
NEWSPAPER ACCOUNTS. 
 
 133 
 
 SMITH & Co. 
 
 (68) 
 
 1895 
 
 Feb. ii 
 Mar. 15 
 
 To Cash .. 
 
 88 
 
 s d 
 
 30 I 2 
 
 88 18 2 
 
 1895 
 Jan. i 
 
 ,, 3 
 
 By Balance 
 Vouchers 
 
 B/D 
 
 61 
 
 s d 
 
 3O I 2 
 
 i 4 5 
 
 
 
 
 
 M 5 
 
 Gum, Pencils, 
 
 
 
 
 
 
 
 
 &c 
 
 
 550 
 
 
 
 
 
 8 
 
 Cards 
 
 B 
 
 269 
 
 
 
 
 
 17 
 
 Circulars 
 
 " 
 
 80 2 O 
 
 
 
 
 118 19 4 
 
 
 
 
 118 19 4 
 
 
 BATCHELOR & Co. 
 
 (69) 
 
 1895 
 
 June 30 
 
 To Balance 
 
 C/D 
 
 s d 
 
 2 17 
 
 1895 
 
 J-n. 5 
 
 By D. Crown 
 
 61 
 
 s d 
 
 2 17 O 
 
 
 
 
 2 17 o 
 
 
 
 
 2 17 o 
 
 
 
 
 
 June 30 
 
 ,, Balance 
 
 B/D 
 
 2 17 
 
 EASTERN TELEGRAPH Co. 
 
 (70) 
 
 1895 
 
 n. 10 
 
 To Cash .. 
 
 88 
 
 s d 
 5 i 6 
 
 1895 
 Jan. 10 
 
 By Cable 
 
 61 
 
 s d 
 5 i 6 
 
 5 i 6 
 
 5 i 6 
 
 CITY OP LONDON ELECTRIC Co. 
 
 (71) 
 
 1095 
 
 Jan. 14 
 Feb. ii 
 
 To Cash 
 
 88 
 
 s d 
 
 22 I 8 
 
 18 2 10 
 
 1895 
 Jan. i 
 
 ., 12 
 
 By Balance 
 ,, Electric Supply 
 
 B/D 
 
 61 
 
 s d 
 
 22 I 8 
 
 18 2 10 
 
 
 
 
 40 4 6 
 
 
 
 
 40 4 6 
 
 
 
 
 
 
 
 
 
 C. WILLIAMS. 
 
 (72) 
 
 1895 
 
 Jan. 23 
 Feb. ii 
 Mar. 15 
 
 To Allowance 
 Cash .. 
 
 61 
 88 
 88 
 
 s d 
 
 12 6 
 
 239 
 
 285 
 
 1895 
 Jan. i 
 15 
 
 By Balance 
 Blocks 
 
 B/D 
 
 61 
 
 s d 
 239 
 
 3 o ii 
 
 
 J * 
 
 
 
 
 
 
 
 
 
 
 5 4 8 
 
 
 
 
 5 4 8 
 
 
 
 
 
 
 
 
 
 BROWN & Co. 
 
 (73) 
 
 1895 
 
 Jan. 14 
 Mar. ii 
 
 To Cash .. 
 
 88 
 
 s d 
 
 15 2 10 
 
 27 i5 9 
 
 1895 
 Jan. i 
 
 J 7 
 
 By Balance 
 ,, Bill Paper . . 
 
 B/D 
 
 61 
 
 s d 
 
 15 2 10 
 
 27 15 9 
 
 42 18 7 
 
 42 18 7 
 
134 
 
 NEWSPAPEK ACCOUNTS. 
 
 STAB PAPER MILLS. 
 
 (74) 
 
 1895 
 
 Feb. 14 
 Mar. 1 1 
 
 To Cash .. 
 
 88 
 
 s dl 
 76 8 i 
 7i 16 5 
 
 148 4 6 
 
 T i895 
 Jan. i 
 
 i. i9 
 
 By Balance 
 Paper 
 
 B/D 
 
 61 
 
 s d 
 
 76 8 i 
 71 16 5 
 
 148 4 6 
 
 STEEB & Co. 
 
 (76) 
 
 Aprils 
 
 To Cash .. 
 
 88 
 
 s d 
 
 37 3 2 
 
 1895 
 Jan. 19 
 
 By Repairs 
 
 61 
 
 s d 
 37 3 2 
 
 
 
 
 37 3 2 
 
 
 
 
 37 3 2 
 
 
 
 
 
 
 
 
 
 MAUDLE & Co. 
 
 (76) 
 
 April 5 i5 
 
 ToCa&h .. 
 
 88 
 
 s d 
 
 97 16 i 
 
 1895 
 Jan. i 
 
 ,. 21 
 
 By Balance 
 Hire .. 
 
 B/D 
 6l 
 
 s d 
 45 6 i 
 52 10 o 
 
 97 16 i 
 
 97 16 i 
 
 GREEN & Co. ^77) 
 
 1895 
 
 Tan. 14 
 Mar. ii 
 
 To Cash .. 
 
 88 
 
 s d 
 
 20 I 9 
 
 33 o o 
 
 1895 
 
 Jan. i 
 ,, 23 
 
 By Balance 
 Hire .. 
 
 B/D 
 
 61 
 
 s d 
 26 i 9 
 
 33 o o 
 
 59 i 9 
 
 59 * 9 
 
 
 J. WILSON. (78) 
 
 1895 
 Jan. 23 
 
 To Cash .. 
 
 88 
 
 s d 
 
 2 12 6 
 
 1895 
 Jan. 23 
 
 By Commission 
 on Sales 
 
 61 
 
 s d 
 
 2 12 6 
 
 2 12 6 
 
 2 12 6 
 
 
 
 A. WOODMAN. (79) 
 
 1895 
 Feb. ii 
 
 To Cash .. 
 
 88 
 
 s d 
 15 3 o 
 
 T 1895 
 1 Jan. 31 
 
 By Commission 
 on Advts. 
 
 61 
 
 s d 
 
 15 3 o 
 
 i5 3 o 
 
 *5 3 o 
 
 EDWARDS & Co. 
 
 (80) 
 
 Feb. ii 
 
 To Cash 
 
 88 20 
 
 s d ; 1895 
 18 o ' Jan 31 
 
 s d 
 By Typewriter . . 1 6l 20 18 o 
 
 
 
 j20 
 
 18 o 
 
 IT.O 18 o 
 
 
 
 
 I 
 
 
 
NEWSPAPER ACCOUNTS. 
 
 135 
 
 J. SLATER. 
 
 (81) 
 
 1895 
 
 Jan. 31 
 
 To Cash .. 
 
 88 
 
 s d 
 15 7 6 
 
 1895 
 Jan. 31 
 
 By Poor Rate . . 
 
 s d 
 61 15 7 6 
 
 i5 7 6 
 
 i5 7 6 
 
 ~^^"""^^^~ 
 
 BANKS & Co. 
 
 (82) 
 
 M 1895 
 
 May 14 
 
 To Cash .. 
 
 88 
 
 s d 
 418 18 o 
 
 1895 
 Jan. 31 
 
 By Type .. 
 
 61 
 
 s d 
 418 18 o 
 
 418 18 o 
 
 418 18 o 
 
 STEVENS BROS. 
 
 (83) 
 
 1895 
 
 Jan. 14 
 Mar. ii 
 
 To Cash .. 
 
 88 
 
 s d 
 7 i 6 
 4 i 8 
 
 1895 
 Jan. i 
 31 
 
 By Balance 
 ,, Stereo Tissue 
 
 B/D 
 
 6r 
 
 s d 
 7 i 6 
 4 i 8 
 
 
 
 
 
 
 
 
 
 
 
 
 11 3 2 
 
 
 
 
 " 3 2 
 
 EAST LONDON WATERWORKS. 
 
 (84) 
 
 1895 
 
 Feb. ii 
 
 To Cash .. 
 
 88 
 
 s d 
 
 25 8 o 
 
 1895 
 Jan. 31 
 
 By Water Rate . . 
 
 61 
 
 s d 
 25 8 o 
 
 
 
 
 25 8 o 
 
 
 
 
 25 8 o 
 
 
 
 
 
 
 
 
 
 SUNDRY PERSONS. 
 
 (85) 
 
 1895 
 
 
 
 s d 
 
 1895 
 
 
 
 s d 
 
 Jan. 1/31 
 Feb. 1/28 
 
 To Cash . . 
 
 88 
 S8 
 
 984 i 7 
 1,102 7 9 
 
 Jan. i 
 H 3 1 
 
 By Balances 
 Goods . . 
 
 B/D 
 
 61 
 
 4,786 12 3 
 952 i o 
 
 Mar. 1/31 
 
 ' 
 
 88 
 
 1,324 4 6 
 
 Feb. 1/28 
 
 , 
 
 61 
 
 1,068 8 o 
 
 Apr. 1/30 
 
 
 88 
 
 1,842 o 9 
 
 Mar. 1/31 
 
 , 
 
 61 
 
 1,514 12 2 
 
 May 1/31 
 June 1/30 
 June 30 
 
 Balances 
 
 88 
 88 
 
 C/D 
 
 1,726 9 o 
 i,953 16 3 
 4,749 2 o 
 
 Apr. 1/30 
 May 1/31 
 June 1/30 
 
 ; 
 
 bi 
 61 
 61 
 
 1,658 i 5 
 1,340 9 2 
 2,361 17 10 
 
 
 
 
 
 13,682 i 10 
 
 
 
 
 
 13,682 i 10 
 
 
 
 
 
 June 30 
 
 By Balances 
 
 B/D 
 
 4,749 2 o 
 
PAPER BOOK 
 
138 
 
 NEWSPAPER ACCOUNTS. 
 
 (86) 
 
 PURCHASED 
 
 PRINTED 
 
 
 
 Weight (Ibs.) 
 
 Number of Copies 
 
 
 
 1 
 
 Date 
 
 No. of 
 Reels 
 
 Gross 
 
 Waste 
 
 Net 
 
 Estimated 
 
 Actual 
 
 Surplus 
 
 Deficit 
 
 Date 
 
 Copies 
 
 Weight 
 (Ibs.) 
 
 1895 
 
 
 
 
 
 
 
 
 
 1895 
 
 
 
 Jan. i 
 
 Stock on 
 
 hand 
 
 
 
 
 
 
 
 Jan. i 
 
 31,292 
 
 
 
 30 
 
 1,040 
 
 96 
 
 944 
 
 7,732 
 
 7,300 
 
 
 432 
 
 2 
 
 30,235 
 
 
 
 
 i, 008 
 
 
 i, 008 
 
 8,256 
 
 8,300 
 
 44 
 
 
 I 
 
 30,828 
 
 
 
 32 
 
 i, 008 
 
 
 i, 008 
 
 8,256 
 
 8,300 
 
 44 
 
 
 j 
 
 29,530 
 
 
 
 34 
 
 970 
 
 
 970 
 
 7,945 
 
 8,150 
 
 205 
 
 
 i 
 
 29,060 
 
 
 
 35 
 
 1,008 
 
 
 i, 008 
 
 8,256 
 
 8,300 
 
 44 
 
 
 7 
 
 30,615 
 
 
 
 36 
 
 -'1,008 
 
 
 i, 008 
 
 8,256 
 
 8,300 
 
 44 
 
 
 8 
 
 29,796 
 
 
 
 37 
 
 i, 008 
 
 
 i, 008 
 
 8,256 
 
 8,200 
 
 
 56 
 
 9 
 
 31,270 
 
 
 
 4 1 
 
 i, 008 
 
 
 i, 008 
 
 8,256 
 
 8,300 
 
 44 
 
 
 10 
 
 
 
 
 42 
 
 i, 008 
 
 
 i, 008 
 
 8,256 
 
 8,300 
 
 44 
 
 
 ii 
 
 3i,39 6 
 
 
 
 43 
 
 i, 008 
 
 
 i, 008 
 
 8,256 
 
 8,300 
 
 44 
 
 
 12 
 
 3 ? ,747 
 
 
 
 39 
 
 208 
 
 (part reel) 
 
 208 
 
 1,706 
 
 1, 800 
 
 94 
 
 
 14 
 
 28,685 
 
 
 
 40 
 
 874 
 
 do. 
 
 874 
 
 7,15/6 
 
 7,100 
 
 
 56 
 
 I< 
 
 32,987 
 
 
 
 Sundry \ 
 
 
 
 
 
 
 
 
 16 
 
 33,096 
 
 
 
 reels to 
 
 
 
 
 
 
 
 
 17 
 
 34,624 
 
 
 
 be set j- 
 
 21,703 
 
 242 
 
 21,461 
 
 175,778 
 
 175,682 
 
 .. 
 
 96 
 
 18 
 
 32,437 
 
 
 
 out in i 
 
 
 
 
 
 
 
 
 1C 
 
 36,475 
 
 
 
 detail) ) 
 
 
 
 
 
 
 
 
 21 
 
 33,282 
 
 
 
 
 32,859 
 
 338 1 _ 32,521 
 
 266,365 
 
 266,332 
 
 607 
 
 640 
 
 23 
 
 34,o62 
 34,872 
 
 
 
 
 
 
 
 
 
 
 24 
 
 36,815 
 
 
 Jan. ii 
 
 56 
 
 i, 008 
 
 i ,008 
 
 8,256 
 
 8,300 
 
 44 
 
 
 25 
 
 36,723 
 
 
 
 57 
 
 i, 008 
 
 
 i, 008 
 
 8,256 
 
 8,300 
 
 44 
 
 
 26 
 
 35,"9 
 
 
 
 58 
 
 i, 008 
 
 .. 
 
 i, 008 
 
 8,256 
 
 8,250 
 
 
 6 
 
 28 
 
 33,949 
 
 
 
 
 i, 008 
 
 
 i, 008 
 
 8,256 
 
 8,000 
 
 
 256 
 
 29 
 
 33,350 
 
 
 
 60 
 
 i, 008 
 
 
 i, 008 
 
 8,256 
 
 8,400 
 
 144 
 
 
 30 
 
 34,930 
 
 
 
 61 
 
 i, 008 
 
 
 i, 008 
 
 8,256 
 
 8,300 
 
 44 
 
 
 31 
 
 36,197 
 
 
 
 
 I OO8 
 
 
 I OO8 
 
 8 2^6 
 
 8 2^0 
 
 
 
 
 
 
 
 63 
 
 i!oo8 
 
 
 i!oo8 
 
 0,250 
 
 8,256 
 
 8,900 
 
 
 56 
 
 
 885,712 
 
 108,139 
 
 
 64 
 
 i, 008 
 
 
 i, 008 
 
 8,256 
 
 8,200 
 
 
 56 
 
 
 
 
 
 & 
 
 i, 008 
 i, 008 
 
 
 i, 008 
 i, 008 
 
 8,256 
 8,256 
 
 8,000 
 
 8,200 
 
 
 25 5 6 
 56 
 
 
 
 
 
 67 
 
 i, 008 
 
 
 i, 008 
 
 8,256 
 
 8,400 
 
 144 
 
 
 
 
 
 12/31 
 
 (Sundry) 
 
 102,760 
 
 1,480 
 
 101,280 
 
 829,531 
 
 829,807 
 
 276 
 
 
 
 
 
 
 
 147,715 
 
 1,818 
 
 U5,897 
 
 1,194,968 
 
 I > 1 94,939 
 
 1,303 
 
 1,332 
 
 
 
 108,139 
 
 Feb. 1/28 
 Mar. 1/31 
 Apr. 1/30 
 May 1/30 
 June 1/30 
 
 (Sundry) 
 (do.) 
 (do.) 
 (do.) 
 (do.) 
 
 "4,503 
 116,117 
 101,653 
 102,529 
 99,178 
 
 1,127 
 725 
 373 
 1,249 
 922 
 
 H3,376 
 H5,392 
 101,280 
 101,280 
 98,256 
 
 928,603 
 
 945,115 
 829,531 
 829,531 
 804,763 
 
 928,400 
 944,703 
 829,608 
 829,207 
 804,782 
 
 ! 
 77 
 
 19 
 
 203 
 412 
 
 324 
 
 ?eb.x/*8 
 
 Mar 1/31 
 Apr. 1/30 
 Mayi/3i 
 un.i/30 
 
 849,579 
 870,255 
 898,761 
 869,682 
 884,028 
 
 103,728 
 106,252 
 109,733 
 106,182 
 107,933 
 
 
 
 
 
 
 
 
 1-399 2,271 
 
 
 b on hand 
 
 641,967 
 
 
 
 
 
 
 
 681,695 
 
 6 214 
 
 - 8 
 
 
 
 Haldnce 
 
 872 
 
 June 30 
 
 
 33,514 
 
 
 
 .^^^^_ 
 
 m-*^^^i 
 
 m*m^^^^-^ 
 
 ' 
 
 5ijj > 39 
 
 
 O/-i 
 
 
 
 675,481 
 
 "^^ 
 
 -^ 
 
 June 30 
 
 Stock 
 
 .. 
 
 
 33.5H 
 
 
 
 
 
 
 
 1 
 
 
 
 
 
 
 
 
 
CASH RECEIVED BOOK 
 
140 
 
 NEWSPAPER ACCOUNTS. 
 
 (87} 
 
 JANUARY 
 
 Rect. No. 
 
 Date 
 
 Name 
 
 Discount and Commission 
 
 Fo. 
 
 
 Credit 
 Sales 
 
 Sundry 
 Sales 
 
 Advertise- 
 ments 
 
 Credit 
 Sales 
 
 Cash 
 Sales 
 
 i 
 
 2 
 
 3 
 
 4 to 16 
 &c., &c. 
 
 i 
 
 1895 
 Jan. i 
 
 2 
 3 
 
 4 
 
 5 
 
 7 
 8 
 9 
 
 10 
 
 ii 
 
 12 
 
 14 
 
 Blackie & Son 
 Blackman, E. P. 
 Brown, E. H 
 Cash Sales 
 Back No's Sales 
 Sundry persons 
 do. 
 
 Cash Sales 
 Back No's Sales 
 Sundry persons 
 do. 
 
 Watt A. P 
 
 s d 
 
 s d 
 
 s d 
 
 17 o 
 
 II 2 IO 
 
 ii 3 6 
 
 10 4 
 10 4 i 
 
 10 I 10 
 
 2 16 3 
 
 12 O 
 12 2 6 
 
 i o 3 
 13 i 9 
 
 12 9 i 
 io"6 7 
 ii 15 o 
 
 ii i 6 
 
 10 2 9 
 
 5 4 
 ii 3 i 
 
 ?6 
 
 4 
 13 
 H 
 43 
 
 12 
 
 13 
 H 
 43 
 12 
 
 2 9 
 13 
 14 
 
 43 
 
 12 
 
 13 
 14 
 43 
 
 12 
 
 40 
 27 
 13 
 H 
 43 
 12 
 
 39 
 13 
 14 
 43 
 12 
 
 13 
 14 
 43 
 12 
 
 13 
 14 
 
 43 
 
 12 
 13 
 
 M 
 43 
 12 
 
 16 
 ii 
 13 
 14 
 43 
 12 
 
 13 
 M 
 43 
 12 
 
 39 
 
 4i 
 13 
 14 
 43 
 
 12 
 
 C/F 
 
 s d 
 
 13 13 9 
 45 10 o 
 
 s d 
 26 2 3 
 
 59 3 9 
 46 12 i 
 
 26 2 3 
 
 21 2 6 
 
 105 15 10 
 
 46 "2 6 
 
 151 18 4 
 
 45 i 9 
 
 47 4 9 
 24 3 2 
 
 71 7 ii 
 23 i 8 
 
 94 9 7 
 19 i 2 
 
 Cash Sales 
 Back No's Sales 
 Sundry persons 
 
 Cash Sales 
 Back No's Sales 
 Sundry persons 
 do 
 
 Crossley, Moir & Co 
 Jones, F 
 Cash Sales 
 Back No's Sales 
 Sundry persons 
 do. 
 
 Street Bros 
 Cash Sales 
 Back No's Sales 
 Sundry persons 
 
 Cash Sales 
 Back No's Sales 
 Sundry persons 
 do 
 
 197 i? i 
 42 i 8 
 
 239 18 9 
 48 '9 2 
 
 113 10 y 
 29 2 3 
 
 288 7 ii 
 39 i 4 
 
 142 13 o 
 25 6 2 
 
 Cash Sales 
 
 
 327 9 3 
 37 2 6 
 
 167 19 2 
 
 25 4 3 
 
 Back No's Sales v 
 Sundry persons 
 do. 
 
 Cash Sales 
 Back No's Sales 
 Sundry persons 
 
 Beddington, P. W. 
 Earl, P. M 
 Cash Sales 
 Back No's Sales 
 Sundry persons 
 do. 
 
 Cash Sales 
 Back No's Sales 
 Sundry persons . . 
 do. 
 
 Street Bros 
 Debenham Tewson 
 Cash Sales 
 Back No's Sales 
 Sundry persons 
 do. 
 
 18 ii 
 
 364 ii 9 
 
 42 i 9 
 406 13 6 
 17 19 i 
 
 41 o 7 
 
 193 3 5 
 
 22 I 7 
 
 215 5 o 
 26 7 3 
 
 465 13 2 
 
 
 45 7 2 
 
 241 12 3 
 24 8 9 
 
 511 o 4 
 46 2 9 
 
 266 i o 
 
 22 9 8 
 
 18 ii 
 
 
 140 15 8 
 
 557 3 i 
 
 288 10 8 
 
NEWSPAPER ACCOUNTS. 
 
 141 
 
 1895. 
 
 (87) 
 
 Cash received Cash to Bank 
 
 Back No's. 
 Sales 
 
 Subscriptions 
 
 Sundry Sales 
 
 Advertise- 
 ments 
 
 Total Daily Date 
 
 C.B. 
 Fo. 
 
 Amount 
 
 s d 
 
 i 5 10 
 
 s d 
 i 19 o 
 
 s d 
 
 s d 
 7 J 3 o 
 
 IO2 I 8 
 
 s d 1895 
 Jan. i 
 
 2 
 
 198 5 6 
 
 88 
 
 C/F 
 
 s d 
 
 160 17 5 
 37 8 i 
 
 i 5 10 
 
 I 12 2 
 
 i 19 o 
 
 
 
 109 14 8 
 
 101 2 6 
 
 198 5 6 
 
 ,,3 
 170 9 3 
 
 198 5 6 
 143 i 8 
 
 27 7 7 
 
 2 18 
 I 2 10 
 
 i 19 o 
 
 
 2IO 17 2 
 4 13 2 
 
 91 o 9 
 
 368 14 9 
 
 H 3 
 
 167 2 5 
 
 368 14 9 
 
 133 5 2 
 33 17 3 
 
 4 o 10 
 19 6 
 
 i 19 o 
 
 
 306 II I 
 93 4 5 
 
 399 15 6 
 25 6 3 
 580 
 
 101 5 4 
 
 535 17 2 
 4 
 163 4 4 : ,,5 
 
 535 17 2 
 121 7 10 
 41 16 6 
 
 504 
 
 i 5 6 
 
 I 19 p 
 
 - 
 
 699 i 6 
 
 5 
 194' 7 ii ! 
 
 699 i 6 
 
 173 7 10 
 
 21 I 
 
 6 5 10 
 i 15 8 
 
 i 19 o 
 
 
 
 53i 15 i ' 893 9 5 
 923 
 
 T 
 
 103 2 10 . . 8 
 
 igi 12 2 
 
 893 9 5 
 159 16 3 
 31 15 " 
 
 8 i 6 
 i 18 7 
 
 I IQ 
 
 .. 
 
 644 2 
 
 no 10 3 
 
 1,085 i 7 
 8 
 176 1 6 4 9 
 1,261 17 ii 
 ,,9 
 154 8 i 10 
 
 1,085 i 7 
 
 149 2 IO 
 
 27 13 6 
 
 10 I 
 
 i 19 10 
 
 i 19 o 
 
 
 
 754 10 5 
 90 i 6 
 
 1,261 17 n 
 124 i 9 
 30 6 4 
 
 II 19 II 
 
 i 3 4 
 
 13 3 3 
 
 i 'e 7 
 
 14 g 10 
 
 I 2 9 
 
 i 19 o 
 
 
 
 844 ii ii 
 103 8 7 
 
 1,416 6 o 
 
 10 
 
 168 15 3 ii 
 
 1,416 6 o 
 132 15 i 
 
 36 2 
 
 i 19 o 
 
 IO O 
 
 
 
 948 o 6 
 104 7 8 
 
 1,585 i 3 
 1 1 
 
 12 
 igi II 2 
 
 1,585 i 3 
 
 157 2 II 
 34 8 3 
 
 290 
 
 .. 
 
 1,052 8 2 
 94 i 9 
 
 1,776 12 5 
 12 
 165 05 ,,I 4 
 
 1,776 12 5 
 137 5 o 
 
 27 15 5 
 
 15 12 7 
 
 I 3 2 
 
 290 
 
 
 
 1,146 g ii 
 2 7 8 
 466 
 
 105 6 2 
 
 1,941 12 10 
 
 ,,14 
 
 15 
 181 15 ii ' 
 
 1,941 12 10 
 
 156 15 6 
 25 o 5 
 
 16 15 9 
 
 290 
 
 1,258 10 3 
 
 2,123 8 9 | 
 
 2,123 8 9 
 
142 
 
 NEWSPAPER ACCOUNTS. 
 
 (87) 
 
 JANUARY 
 
 Rect. No. 
 
 Date 
 
 Name 
 
 Discount and Commission 
 
 Fo. 
 
 
 Credit 
 Sales 
 
 Sundry 
 Sales 
 
 Advertise- 
 ments 
 
 Credit 
 Sales 
 
 Cash 
 Sales 
 
 
 1895 
 
 
 s d 
 
 s d 
 
 s d 
 
 
 s d 
 
 s d 
 
 
 
 
 18 ii 
 
 
 140 15 8 
 
 B/F 
 
 557 3 J 
 
 288 10 8 
 
 
 Jan. 15 
 
 Johnson, S. 
 
 
 
 
 18 
 
 
 
 
 
 Cash sales 
 
 
 
 
 !3 
 
 
 31 8 6 
 
 
 
 Back No's sales 
 
 
 
 
 14 
 
 
 -. 
 
 
 
 Sundiy persons 
 
 
 
 12 9 
 
 43 
 
 
 
 
 
 do 
 
 
 
 
 12 
 
 46' 18 3 
 
 ' i 
 
 
 
 
 
 
 
 
 
 604 i 4 
 
 319 19 2 
 
 
 16 
 
 Cash sales 
 
 
 
 
 13 
 
 
 32 i 9 
 
 
 
 Back No's sales 
 
 
 
 
 14 
 
 
 
 
 
 Sundry persons 
 
 
 
 15 3 2 
 
 43 
 
 
 
 
 
 do. 
 
 
 
 
 12 
 
 47 o 6 
 
 
 
 
 
 
 
 
 
 651 i 10 
 
 352 II 
 
 
 17 
 
 Williams & Moist 
 
 
 
 
 10 
 
 13 16 9 
 
 
 
 
 Cash sales 
 
 
 
 
 13 
 
 
 35 9 8 
 
 
 
 Back No's sales 
 
 
 
 
 14 
 
 
 
 
 
 Sundry persons 
 
 
 
 14 i 10 
 
 43 
 
 
 
 
 
 do 
 
 
 
 
 12 
 
 40 2 9 
 
 
 
 
 
 
 
 
 705 i 4 
 
 387 10 7 
 
 
 18 
 
 Cash sales 
 
 
 
 13 
 
 
 3i 6 3 
 
 
 
 Back No's sales 
 
 
 
 14 
 
 
 
 
 
 Sundry persons 
 
 
 
 12 y 6 
 
 43 
 12 
 
 38 i 10 
 
 
 
 
 
 
 
 
 
 743 3 2 
 
 418 16 10 
 
 
 19 
 
 Cash sales 
 
 
 
 
 13 
 
 
 33 9 ii 
 
 
 
 Back No's sales 
 
 
 
 14 
 
 
 
 
 
 Sundry persons 
 
 
 8 15 2 
 
 43 
 
 
 
 
 
 do. 
 
 
 
 
 
 
 12 
 
 39 7 
 
 
 
 
 
 
 
 
 
 782 3 9 
 
 452 6 9 
 
 
 21 
 
 Cash sales 
 
 
 
 
 13 
 
 
 32 8 6 
 
 
 
 Back No's sales 
 
 
 
 14 
 
 
 
 
 
 Sundry persons 
 
 
 9 18 o 
 
 43 
 
 
 
 
 
 do. 
 
 
 
 
 12 
 
 40 3 ii 
 
 
 
 
 
 
 
 
 
 822 7 8 
 
 484 15 3 
 
 
 22 
 
 Moses & Co 
 
 
 i o 4 
 
 33 
 
 
 
 
 
 Taylor, C., & Co. . . . . 
 
 
 4 i 4 
 
 42 
 
 
 
 
 
 Cash sales 
 
 
 
 13 
 
 
 33 ii 10 
 
 
 
 Back No's sales 
 
 
 
 14 
 
 
 
 
 
 Sundry persons 
 
 
 
 10 3 o 
 
 43 
 
 
 
 
 
 do. 
 
 
 
 
 
 12 
 
 45 6 2 
 
 
 
 
 
 
 
 
 
 867 13 10 
 
 5i8 7 i 
 
 
 n 23 
 
 Cash sales 
 
 
 
 
 13 
 
 
 34 2 8 
 
 
 
 Back No's sales 
 
 
 
 
 14 
 
 
 
 
 
 Sundry persons 
 
 
 
 12 3 4 
 
 43 
 
 
 
 
 
 do 
 
 
 
 
 12 
 
 47 o 9 
 
 
 
 
 
 
 
 
 
 914 14 7 
 
 552 9 9 
 
 
 24 
 
 Cash sales 
 
 
 
 
 13 
 
 
 39 i 6 
 
 
 
 Back No's sales 
 
 
 
 
 J 4 
 
 
 
 
 
 Sundry persons 
 
 .. 
 
 
 ii i 7 
 
 43 
 
 
 
 
 
 do 
 
 
 
 
 12 
 
 48 i 10 
 
 
 
 
 
 
 
 
 
 962 16 5 
 
 59i " 3 
 
 
 25 
 
 May, F 
 Cash sales 
 
 
 
 
 
 16 3 
 
 34 
 13 
 
 
 39 18 3 
 
 
 
 Back No's sales 
 
 
 
 
 14 
 
 
 
 
 
 Sundry persons 
 
 
 
 10 2 10 
 
 43 
 
 
 
 
 
 do. 
 
 
 
 
 12 
 
 46 o ii 
 
 
 
 
 
 
 
 
 
 1008 17 4 
 
 631 9 6 
 
 
 26 
 
 Cash sales 
 
 
 
 13 
 
 
 3i 2 3 
 
 
 
 Back No's sales . . 
 
 
 
 14 
 
 
 
 
 
 Sundry persons 
 do. 
 
 
 935 
 
 43 
 12 
 
 46 10 i 
 
 
 
 
 18 n 
 
 
 271 16 2 
 
 C/F 
 
 I0 55 7 5 
 
 662 n 9 
 
NEWSPAPER ACCOUNTS. 
 
 143 
 
 1895. 
 
 (87) 
 
 Cash received 
 
 Cash to Bank 
 
 Back No's 
 Sales 
 
 .Subscriptions 
 
 Sundry Sales 
 
 Advertise- 
 ments 
 
 Total Daily 
 
 Date 
 
 C.B. 
 
 Fo. 
 
 Amount 
 
 s d 
 16 15 9 
 
 19 i 
 
 s d 
 290 
 
 s d 
 
 15 o o 
 
 s d 
 1258 10 3 
 
 103 i ii 
 
 s d 
 
 2123 8 9 
 
 197 7 9 
 2320 16 6 
 
 225 ii 6 
 
 1895 
 
 Jan. 15 
 16 
 
 16 
 
 H 17 
 
 17 
 18 
 
 H 18 
 19 
 
 a 19 
 21 
 
 a 21 
 22. 
 
 u 22 
 
 23 
 
 23 
 2 4 
 
 n 24 
 
 25 
 
 25 
 26 
 
 26 
 28 
 
 B/F 
 
 88 
 
 C/F 
 
 s d 
 2123 8 9 
 
 165 7 6 
 32 o 3 
 
 17 14 10 
 i 6 8 
 
 290 
 
 1500 
 
 1361 12 2 
 145 2 7 
 
 2320 16 6 
 181 ii 6 
 44 o o 
 
 19 i 6 
 i o 8 
 
 290 
 
 15 o o 
 
 1506 14 9 
 131 9 3 
 
 2546 8 o 
 221 19 i 
 
 2546 8 o 
 
 185 10 i 
 36 9 o 
 
 20 2 2 
 
 i 7 9 
 
 290 
 
 15 o o 
 
 1638 4 o 
 
 IIO 2 10 
 
 2768 7 i 
 180 18 8 
 
 2768 7 i 
 
 146 18 6 
 34 o 2 
 
 21 9 II 
 I 8 2 
 
 290 
 
 15 o o 
 
 1748 6 10 
 72 i ii 
 
 2949 5 9 
 146 o 7 
 
 2949 5 9 
 in 9 8 
 34 10 n 
 
 22 l8 I 
 I 4 2 
 
 290 
 
 15 o o 
 
 1820 8 9 
 95 ii 2 
 
 3095 6 4 
 169 7 9 
 
 3095 6 4 
 
 135 7 i 
 33 19 ii 
 
 24 2 3 
 i 18 i 
 
 290 
 
 1500 
 
 1915 19 n 
 932 
 36 ii 8 
 
 94 i 7 
 
 3264 14 i 
 
 220 12 6 
 
 3264 14 i 
 185 n 10 
 
 35 o 8 
 
 26 o 4 
 i 19 6 
 
 290 
 
 15 o o 
 
 2055 16 4 3485 6 7 
 
 no 114 
 193 14 3 
 
 3485 6 7 
 156 H 3 
 
 37 o o 
 
 27 19 10 
 i 3 10 
 
 290 
 
 15 o o 2166 7 8 3679 o 10 
 
 109 i 6 
 197 8 8 
 
 3679 o 10 
 
 148 10 2 
 
 48 18 6 
 
 29 3 8 
 i 10 3 
 
 290 
 
 15 o o 
 
 2275 9 2 
 766 
 
 97"6 3 
 
 3876 9 6 
 
 192 2 2 
 
 3876 9 6 
 148 3 8 
 
 43 18 6 
 
 30 13 ii 
 i 18 o 
 
 290 
 
 15 o o 
 
 2380 i n 
 84 ii 9 
 
 4068 ii 8 
 
 164 2 I 
 
 4068 n 8 
 
 131 2 10 
 
 32 19 3 
 
 32 ii ii 
 
 290 
 
 15 o o 2464 13 8 
 
 4232 13 9 
 
 4232 13 9 
 
144 
 
 NEWSPAPER ACCOUNTS. 
 
 (87) 
 
 JANUARY 
 
 Rect. No. 
 
 Date 
 
 Particulars 
 
 Discount and Commission 
 
 Fo. 
 
 
 Credit 
 Sales 
 
 Sundry 
 Sales 
 
 Advertise- 
 ments 
 
 Credit 
 Sales 
 
 Cash 
 Sales 
 
 
 1895 
 Jan. 28 
 
 .. 29 
 ,. 30 
 3i 
 
 Cash sales 
 Back No's sales 
 Sundry persons 
 do. 
 
 Mitchell, C 
 Cash Sales 
 Back No's sales 
 Sundry persons 
 do. 
 
 Hill & Co 
 Cash sales 
 Back No's sales 
 Sundry persons 
 do. 
 
 Cash sales 
 Back No's sales 
 Sundry persons 
 do. 
 do 
 do 
 
 s d 
 18 ii 
 
 s d 
 
 :: 
 
 s d 
 
 271 16 2 
 8 15 o 
 
 13 4 
 8 10 6 
 
 10 3 
 9 12 4 
 
 10 6 7 
 
 B/F 
 13 
 
 J 4 
 43 
 12 
 
 37 
 13 
 H 
 43 
 12 
 
 38 
 13 
 J 4 
 43 
 12 
 
 13 
 
 M 
 
 43 
 12 
 16 
 22 
 
 
 
 s d 
 1.055 7 5 
 
 49 "i 8 
 
 s d 
 662 ii 9 
 32 8 6 
 
 1,104 9 i 
 5i 3 4 
 
 695 o 3 
 33 i 9 
 
 I.I55 12 5 
 
 58" 9 i 
 
 728 2 O 
 
 36 9 i 
 
 1,214 i 6 
 50 ii i 
 
 764 ii i 
 37 10 5 
 
 18 ii 
 
 
 310 4 2 
 99 
 
 1,264 12 7 
 
 802 i 6 
 
 92 
 
 92 
 
 93 
 
 FEBRUARY 
 
 
 Feb. 2 
 
 Green, T. P 
 
 
 
 
 5 
 
 ii 8 o 
 
 
 
 4 
 6 
 
 Jones & Smith 
 Earl, P. M 
 
 17 ii 
 
 
 
 9 
 ii 
 
 14 9 ii 
 16 19 10 
 
 
 
 8 
 
 Anderson, R 
 
 
 
 10 6 
 
 28 
 
 
 
 
 ii 
 
 Hart, J 
 Crossley, Moir & Co 
 
 
 
 15 2 
 
 775 
 
 40 
 
 
 
 
 
 12 
 
 Dodge, P 
 
 
 
 
 16 
 
 
 
 
 f/ 
 
 Howard & Co 
 
 
 
 12 IO 
 
 35 
 
 
 
 
 13 
 
 Johnson, S. 
 Williams & Moist 
 
 
 
 
 18 
 
 10 
 
 9 19 7 
 
 
 
 21 
 
 Peek & Co 
 
 
 
 
 21 
 
 
 
 
 22 
 
 Smithson, J 
 Brown, E. H 
 
 
 
 
 20 
 
 15 5 
 
 
 
 2 5 
 
 Hill & Co 
 
 
 
 6 5 
 
 38 
 
 
 
 
 27 
 
 Peel, J. . . 
 
 
 
 
 6 
 
 18 4 7 
 
 
 
 28 
 
 Cash sales 
 
 
 
 
 13 
 
 
 778 2 3 
 
 
 
 Back No's sales 
 
 
 
 
 14 
 
 
 
 
 
 Sundry persons 
 
 
 
 310 6 3 
 
 43 
 
 
 .. 
 
 
 
 do 
 
 f 
 
 
 
 12 
 
 1,122 I 8 
 
 
 
 
 do 
 
 
 
 
 16 
 
 
 
 
 
 do 
 
 
 
 
 
 22 
 
 
 
 
 
 
 
 
 17 ii 
 
 
 319 18 7 
 
 
 
 1,208 8 7 
 
 778 2 3 
 
 
 
 
 92 
 
 
 99 
 
 
 92 
 
 93 
 
NEWSPAPER ACCOUNTS. 
 
 145 
 
 1895. 
 
 (87) 
 
 Cash Received 
 
 Cash to Bank 
 
 Back No's 
 Sales 
 
 Subscriptions 
 
 Sundry 
 Sales 
 
 Advertise- 
 ments 
 
 Total Daily 
 
 Date 
 
 C.B. 
 Fo. 
 
 Amount 
 
 s d 
 32 ii ii 
 
 229 
 
 s d 
 290 
 
 s d 
 15 o o 
 
 s d 
 2,464 13 8 
 
 87 6 i 
 
 s d 
 4,232 13 9 
 
 170 19 o 
 
 1895 
 Jan. 28 
 
 29 
 
 Jan. 29 
 30 
 
 Jan. 30 
 
 3i 
 
 Jan. 31 
 Feb. i 
 
 B/F 
 
 88 
 
 s d 
 
 4,232 13 9 
 
 135 IS 2 
 
 35 o 10 
 
 34 14 8 
 235 
 
 290 
 
 15 o o 
 
 2,55i 19 9 
 602 
 
 81' 6 3 
 
 4,403 12 9 
 
 173 14 " 
 
 4,403 12 9 
 137 14 i 1 
 
 36 o o 
 
 36 18 i 
 i 18 9 
 
 290 
 
 15 o o 
 
 2,639 6 2 
 4 12 5 
 
 92 4 8 
 
 4.577 7 8 
 193 14 o 
 
 4.577 7 8 
 145 14 o 
 
 48 o o 
 
 38 16 10 
 i 15 6 
 
 290 
 
 93 i 9 
 
 15 o o 
 
 64 O 2 
 
 2,736 3 3 
 86 10 7 
 
 4,771 i 8 
 333 9 6 
 
 4,771 i 8 
 294 8 4 
 
 39 i 2 
 
 40 12 4 
 
 95 10 9 
 
 79 2 
 
 2,822 13 10 
 
 5.104 II 2 
 
 5,104 ii 2 
 
 94 
 
 95 
 
 96 
 
 .99 
 
 
 
 1895. 
 
 .. 
 
 .. 
 
 
 
 
 Feb. 1/28 
 
 88 
 
 5,187 13 8 
 
 
 
 "e o 
 
 45 o o 
 
 5 H 6 
 6 16 10 
 66 6 7 
 
 5 15 2 
 
 
 
 
 
 
 .. 
 
 4 3 6 
 i 4 6 
 
 
 
 
 
 
 
 
 
 
 2 17 7 
 
 
 
 
 
 42 2 IO 
 
 
 
 2,801 o 7 
 
 
 
 
 
 .. 
 
 97 8 2 
 
 122 6 7 
 
 
 5,187 13 8 
 
 
 
 
 42 2 10 
 
 97 H 2 
 
 172 14 7 
 
 2,888 ii 3 
 
 5.187 13 8 
 
 5,187 13 8 
 
 94 
 
 95 
 
 .96 
 
 99 
 
 
146 
 
 NEWSPAPER ACCOUNTS. 
 
 (87) 
 
 MARCH 
 
 ect. No. 
 
 Date 
 
 Particulars 
 
 Discount and Commission 
 
 Fo. 
 
 
 Credit 
 Sales 
 
 Sundry 
 Sales 
 
 Advertise- 
 ments 
 
 Credit 
 Sales 
 
 Cash 
 Sales 
 
 
 i395 
 Mar. i 
 
 2 
 II 
 12 
 
 18 
 
 19 
 
 24 
 30 
 31 
 
 Thomas, P 
 Jones, F 
 Green, T. P 
 Myall G 
 
 I s d 
 
 d 
 
 6 ii o 
 
 s d 
 
 II 
 I 2 7 
 2 
 19 2 
 
 289 i 10 
 
 19 
 
 27 
 5 
 36 
 9 
 
 % 
 
 28 
 16 
 J 3 
 M 
 43 
 
 12 
 
 16 
 
 22 
 
 
 s cl 
 
 937 
 7 16 9 
 
 1,342 6 i 
 
 s d 
 794 'i 7 
 
 Jones & Smith 
 May, F 
 Gibbons, T 
 Anderson, R 
 Fitch, K 
 Cash Sales 
 Back No's Sales 
 Sundry persons 
 do. 
 do. 
 do. 
 
 " 
 
 
 6 n o 
 
 291 16 7 
 
 1,359 6 5 
 
 794 i 7 
 
 
 96 
 
 .99 
 
 , 
 
 93 
 
 APRIL 
 
 
 Apr.i/30 
 
 Cash sales 
 Back No's sales 
 
 
 
 
 13 
 14 
 
 
 8lO 2 I 
 
 
 
 Sundry persons 
 do. 
 
 
 
 
 254 ii 6 
 
 43 
 
 12 
 
 908 i 10 
 
 
 
 
 do 
 
 
 
 
 16 
 
 
 
 
 
 do 
 
 
 
 
 22 
 
 
 
 
 
 
 
 
 254 " 6 
 
 
 908 i 10 
 
 810 2 i 
 
 
 
 
 
 
 99 
 
 
 
 
 93 
 
 MAY 
 
 
 May 1/31 
 
 Cash sales 
 Back No's sales 
 Sundry persons 
 
 do'. '.! '.'. '.'. 
 do. 
 
 
 4 18 o 
 
 352 I 10 
 
 13 
 
 14 
 43 
 
 12 
 
 16 
 
 22 
 
 1,108 5 9 
 
 822 i 9 
 
 
 
 
 
 4 18 o 
 
 352 I 10 
 
 
 :i,io8 5 9 
 
 822 i 9 
 
 
 
 
 
 
 96 
 
 99 
 
 
 98 
 
 
 93 
 
 
 
 
 
 
 
 
 
 JUNE 
 
 
 Jun.i/3G 
 
 Cash sales 
 Back No's Sales 
 Sundry persons 
 do. 
 do. 
 do. 
 
 2^ 10 
 
 ;; 
 
 329 10 6 
 
 13 
 14 
 
 43 
 
 12 
 
 16 
 
 22 
 
 977 15 3 
 
 825 2 2 
 
 
 
 
 26 10 o 
 
 
 329 10 6 
 
 
 977 15 3 
 
 825 2 2 
 
 
 
 
 m 
 
 
 9.9 
 
 
 92 
 
 93 
 
NEWSPAPER ACCOUNTS. 
 
 147 
 
 1895. 
 
 (87} 
 
 Cash received 
 
 Cash to Bank 
 
 Back No's 
 Sales 
 
 Subscriptions 
 
 Sundry 
 
 Sales 
 
 Advertise- 
 ments 
 
 Total Daily 
 
 Date 
 
 C.B. 
 Fo. 
 
 Amount 
 
 s d 
 
 s d 
 
 s d 
 728 
 
 s d 
 
 4 19 o 
 
 s d 
 
 Mar. 1/31 
 
 88 
 
 s d 
 
 5.175 H o 
 
 
 
 
 10 3 5 
 
 
 
 
 
 
 350 
 9 9 
 
 
 
 17 o 
 
 8 12 10 
 
 
 
 
 
 45 6 2 
 
 
 
 2,722 i 9 
 
 
 
 
 
 
 94 18 7 
 
 124 g 10 
 
 
 5.175 14 
 
 
 
 
 45 6 2 
 
 98 13 4 
 
 131 12 6 
 
 2,746 14 o 
 
 5.i75 14 o 
 
 5,175 14 o 
 
 91 
 
 95 
 
 96 
 
 99 
 
 
 
 1895. 
 
 
 
 
 
 
 April 1/30 
 
 88 
 
 4.56i 4 i 
 
 37 i 9 
 
 
 
 
 
 
 
 
 
 
 
 2,629 i i 
 
 
 
 
 
 
 82 8 i 
 
 
 
 
 
 
 
 
 
 94 8 6 
 
 
 4,561 4 i 
 
 
 
 
 37 i 9 
 
 82 8 i 
 
 94 8 6 
 
 2,629 ! I0 
 
 4.561 4 i 
 
 
 
 4,561 4 i 
 
 94 
 
 95 
 
 96 
 
 99 
 
 
 
 
 
 1895. 
 
 
 
 
 
 
 May 1/31 
 
 88 
 
 4,642 16 10 
 
 39 o 10 
 
 
 
 
 
 
 
 
 
 
 
 2,491 o 6 
 
 
 
 
 
 
 
 
 1 
 
 
 
 
 
 89 3 2 
 
 
 
 
 
 
 
 
 
 93 4 10 
 
 
 
 4,642 16 10 
 
 
 
 
 39 o 10 
 
 9 3 2 
 
 93 4 10 
 
 2,491 o 6 
 
 4,642 16 10 
 
 
 
 4,642 16 10 
 
 91 
 
 95 
 
 96 
 
 99 
 
 
 
 
 
 1895. 
 
 
 
 
 
 
 June 1/30 
 
 88 
 
 4.775 6 5 
 
 j8 12 3 
 
 
 
 
 
 
 
 
 
 
 
 2,717 i 4 
 
 
 
 
 
 
 ioi 10 5 
 
 
 
 
 
 
 
 
 
 H5 5 o 
 
 
 4,775 6 5 
 
 
 
 
 38 12 3 
 
 101 10 5 
 
 "5 5 o 
 
 2,717 i 4 
 
 4,775 6 5 
 
 
 
 4.775 6 5 
 
 <J1 
 
 95 
 
 96 
 
 99 
 
 
 
 
CASH BOOK 
 
150 
 
 NEWSPAPEK ACCOUNTS. 
 
 (88) 
 
 JANUARY 
 
 
 RECEIPTS 
 
 
 
 
 
 PAYMENTS 
 
 Date 
 
 Particulars 
 
 Fo. 
 
 Bank 
 
 fc 
 
 Date 
 
 Particulars 
 
 1895 
 Jan. i 
 
 2 
 
 To Balance at Bank 
 Cash paid in . . 
 
 B/D 
 87 
 
 s d 
 
 795 17 5 
 160 17 5 
 37 8 i 
 
 i 
 
 1895 
 Jan. i 
 
 5 
 
 By Postmaster-General . . 
 Wages 
 Petty Cash 
 
 ,, 
 
 .. 
 
 
 143 i 8 
 
 
 
 
 Postage 
 
 3 
 
 
 
 27 7 7 
 
 
 
 
 
 " >, 
 
 
 133 5 2 
 
 2 
 
 10 
 
 Eastern Telegraph Co. 
 
 4 
 
 > 
 
 
 33 17 3 
 
 
 12 
 
 Wages 
 
 
 )> ,1 
 
 
 121 7 10 
 
 
 
 
 Petty Cash 
 
 5 
 
 
 
 
 41 16 6 
 
 
 
 
 Postage 
 
 B1 
 
 M M 
 
 
 173 7 10 
 
 
 
 
 7 
 
 
 
 21 I 
 
 3 
 
 14 
 
 Jones & Robinson 
 
 8, 
 
 ,. 
 
 
 159 16 3 
 3i 15 ii 
 
 4 
 
 5 
 
 
 Eyre & Spottiswoode. . 
 White & Co 
 
 (1 
 
 ,, 
 
 
 149 2 10 
 
 6 
 
 
 
 Iron, J 
 
 9 
 
 () 
 
 
 27 13 6 
 
 7 
 
 w 
 
 Brownback, G 
 
 
 ,, 
 
 
 124 i 9 
 
 8 
 
 
 
 City of Lon. Electric Co. 
 
 10 
 
 ( 
 
 
 30 6 4 
 
 9 
 
 tf 
 
 Brown & Co. 
 
 
 H 
 
 
 132 15 i 
 
 10 
 
 
 
 Green & Co. 
 
 ii 
 
 M 
 
 
 36 2 
 
 ii 
 
 
 
 Stevens Bros. . . 
 
 12 
 
 
 
 157 2 II 
 
 34 8 3 
 
 
 19 
 
 Wages 
 Petty Cash 
 
 ., 
 
 . 
 
 
 137 5 c 
 
 
 II 
 
 Postage 
 
 14 
 
 
 
 27 15 5 
 
 
 
 
 
 )( 
 
 
 156 15 6 
 
 12 
 
 21 
 
 Downey, F 
 
 15 
 
 M 
 
 
 25 o 5 
 
 13 
 
 n 
 
 Nutt, W. F 
 
 
 
 
 165 7 6 
 
 14 
 
 H 
 
 Brown, T. 
 
 16 
 
 
 
 32 o 3 
 
 15 
 
 
 
 Whistler, L 
 
 17 
 
 ' 
 
 
 181 ii 6 
 44 o o 
 185 10 i 
 
 16 
 17 
 1 8 
 
 " 
 
 Joyce, F 
 Jackson, C 
 Wilson, J 
 
 18 
 
 
 
 36 9 o 
 
 
 26 
 
 Wages 
 
 
 
 
 146 18 6 
 
 
 _ 
 
 Petty Cash 
 
 19 
 
 , , 
 
 
 34 o 2 
 
 
 
 
 Postage 
 
 
 
 
 in 9 8 
 
 
 
 
 21 
 
 | 
 
 
 34 10 II 
 
 1 g 
 
 3 1 
 
 Slater, J 
 
 
 
 
 135 7 I0 
 
 
 
 Capital drawn . . 
 
 22 
 
 \ 
 
 
 33 19 ii 
 
 
 n 
 
 Salaries 
 
 n 
 
 
 
 185 ii 10 
 
 20/200 
 
 
 
 Sundry persons 
 
 23 
 
 ; ; 
 
 
 35 o 8 
 i5 6 14 3 
 
 201/300 
 
 " 
 
 do. 
 
 24 
 
 t , 
 
 
 37 o o 
 
 
 
 
 
 , , 
 
 
 148 10 2 
 
 
 
 
 25 
 
 , 
 
 
 48 18 6 
 
 
 
 
 
 
 
 148 3 8 
 
 
 
 
 26 
 
 , , 
 
 
 43 18 6 
 
 
 
 
 M 
 
 , , 
 
 
 131 2 10 
 
 
 
 
 28 
 
 ) 
 
 
 3 2 19 3 
 
 
 
 
 ,, 
 
 , 
 
 
 135 18 2 
 
 
 Jan. 31 
 
 Balance 
 
 29 
 
 , , 
 
 
 35 o 10 
 
 
 
 
 (f 
 
 , ,, 
 
 
 137 14 ii 
 
 
 
 
 30 
 
 t 
 
 
 36 o o 
 
 
 
 
 
 
 >, 
 
 
 M5 14 o 
 
 
 
 
 31 
 
 , , ,, 
 
 
 48 o o 
 
 
 
 
 
 
 
 
 
 294 84 
 
 
 
 
 Feb. 'i 
 
 , 
 
 " 
 
 39 i 2 
 
 
 
 
 
 
 
 
 5,9oo 8 7 
 
 
 
 
 
 
 
 
 
 
 
 
 Fo. 
 
 Details 
 
 64 
 
 89 
 
 s d 
 
 242 ii i 
 
 90 
 
 25 o o 
 
 9i 
 
 1500 
 
 70 
 
 
 89 
 
 240 14 10 
 
 90 
 
 25 o o 
 
 9i 
 
 IO 
 
 62 
 
 
 63 
 
 6s 
 
 
 
 66 
 
 
 67 
 
 
 71 
 
 
 77 
 
 
 83 
 89 
 
 235 10 ii 
 
 go 
 
 35 o o 
 
 'Ji 
 
 15 o o 
 
 46 
 
 
 50 
 
 
 51 
 
 
 53 
 
 
 56 
 
 
 59 
 
 
 78 
 
 
 89 
 
 -49 15 5 
 
 90 
 
 35 o o 
 
 9i 
 
 10 
 
 81 
 
 
 134 
 
 
 89 
 
 
 60 
 
 
 85 
 
 
 C/D 
 
 
NEWSPAPER ACCOUNTS. 
 
 151 
 
 1895. 
 
 (88) 
 
 
 ANALYSIS OF PAYMENTS 
 
 Bank 
 
 Contri- 
 butors' 
 Ledger 
 Account 
 
 Invoice 
 Ledger 
 Account 
 
 Salaries 
 and Wages 
 Book 
 
 Petty Cash 
 Book 
 
 Postage 
 Stamps 
 Book 
 
 Sundry. 
 
 Account. 
 
 Folio 
 
 Amount 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 
 
 s d 
 
 300 
 
 
 300 
 
 
 
 
 
 
 
 
 
 
 242 ii i 
 
 
 
 
 
 
 
 
 
 
 25 o o 
 
 
 
 
 
 
 
 
 
 
 15 o o 
 
 
 
 
 282 ii i 
 
 
 
 
 
 
 
 
 5 i 6 
 
 
 5 i 6 
 
 
 
 
 
 
 
 
 
 
 240 14 10 
 
 
 
 
 
 
 
 
 
 
 25 o o 
 
 
 
 
 
 
 
 
 
 
 10 
 
 
 
 
 275 H 10 
 
 
 
 
 
 
 
 
 
 5 2 10 
 
 5 2 10 
 
 
 
 
 
 
 
 10 2 8 
 
 
 10 2 8 
 
 
 
 
 
 
 
 829 
 
 
 829 
 
 
 
 
 
 
 
 4 10 8 
 
 
 4 10 8 
 
 
 
 
 
 
 
 5 i 3 
 
 
 5 i 3 
 
 
 
 
 
 
 
 22 I 8 
 
 
 22 I 8 
 
 
 
 
 
 
 
 15 2 10 
 
 
 15 2 10 
 
 
 
 
 
 
 
 26 i 9 
 
 
 26 i 9 
 
 
 
 
 
 
 
 7 i 6 
 
 
 7 i 6 
 
 
 
 
 
 
 
 
 
 
 235 10 II 
 
 
 
 
 
 
 
 
 
 
 35 o o 
 
 
 
 
 
 
 
 
 
 
 15 o o 
 
 
 
 
 285 10 ii 
 
 
 
 
 
 
 
 
 
 260 
 
 260 
 
 
 
 
 
 
 
 
 13 6 
 
 o 13 6 
 
 
 
 
 
 
 
 
 2 7 6 
 
 2 7 6 
 
 
 
 
 
 
 
 
 300 
 
 300 
 
 
 
 
 
 
 
 
 2 10 
 
 2 10 
 
 
 
 
 
 
 
 
 330 
 
 3 3 
 
 
 
 
 
 
 
 
 2 12 6 
 
 
 2 12 6 
 
 
 
 
 
 
 
 
 
 
 249 15 5 
 
 
 
 
 
 
 
 
 
 
 35 o o 
 
 
 
 
 
 , . 
 
 
 
 
 
 10 
 
 
 
 
 94 15 5 
 
 
 
 
 
 
 
 
 
 15 7 6 
 
 
 15 7 6 
 
 
 
 
 
 
 
 t-,000 -00 
 
 775 10 6 
 
 
 
 775 10 6 
 
 
 
 Drawings 
 
 P/L 134 
 
 1,000 O 
 
 710 i 8 
 
 710 i 8 
 
 
 
 
 
 
 
 
 984 i 7 
 
 
 984 i 7 
 
 
 
 
 
 
 
 4,75i 15 5 
 
 724 i 8 
 
 1,113 n 
 
 1,744 2 9 
 
 I2O O O 
 
 50 o o 
 
 
 
 I,OOO O 
 
 
 lot 
 
 106 
 
 89 90 
 
 91 
 
 
 
 
 1,148 13 2 
 
 
 
 
 
 
 
 
 
 5,900 8 7 
 
 
 
 
 
 
 
 
152 
 
 NEWSPAPER ACCOUNTS. 
 
 (88) 
 
 FEBRUARY 
 
 RECEIPTS 
 
 PAYMENTS 
 
 Date 
 
 Particulars 
 
 Fo 
 
 Bank 
 
 1 
 
 Date 
 
 Particulars 
 
 Fo. 
 
 Details 
 
 1895 
 Feb. i . . 
 
 To Balance at bank 
 
 
 
 s d 
 
 1,148 13 2 
 
 301 
 302 
 
 1895 
 Feb. 1 1 
 
 By Star Paper Mills 
 Woodman, A 
 
 74 
 79 
 
 s d 
 
 
 
 
 
 303 
 
 
 Jones & Robinson 
 
 63 
 
 
 
 
 
 
 304 
 
 B 
 
 E. London Waterworks 
 
 84 
 
 
 Feb 1/28 
 
 Cash paid in 
 
 87 
 
 5,187 13 8 
 
 305 
 306 
 
 " 
 
 White & Co 
 Edwards & Co. 
 
 65 
 80 
 
 
 
 
 
 
 307 
 
 " 
 
 Smith & Co 
 
 68 
 
 
 
 
 
 
 308 
 
 
 City of London Electric 
 
 7 1 
 
 
 
 
 
 
 309 
 
 B 
 
 Williams, C 
 
 72 
 
 
 
 
 
 
 3 10 
 
 18 
 
 Brown, T. 
 
 51 
 
 
 
 
 
 
 3" 
 
 M 
 
 Storey, T. E 
 
 52 
 
 
 
 
 
 
 312 
 
 28 
 
 Heep, C 
 Salaries and Wages . . 
 
 55 
 89 
 
 Sundry cheques 
 
 
 
 
 
 
 
 H 
 
 Petty Cash 
 
 90 
 
 do. 
 
 
 
 
 
 
 
 
 
 Postage Stamps 
 
 
 do. 
 
 
 
 
 
 
 
 
 Capital drawn 
 
 134 
 
 
 
 
 
 
 313/450 
 
 " u 
 
 Sundry persons 
 
 60 
 
 Sundry cheques 
 
 
 
 
 
 451/55 
 
 " 
 
 do. 
 
 85 
 
 do. 
 
 
 
 
 
 
 
 Feb. 28 
 
 Balance at Bank 
 
 C/D 
 
 
 
 
 6,336 6 10 
 
 
 
 
 
 
 
 i^^M^^^^MHBi 
 
 MARCH 
 
 Mar. i 
 
 To Balance at Bank 
 
 B/D 
 
 1,254 o 5 
 
 55i 
 
 Mar. ii 
 
 By Stevens Bros 
 
 83 
 
 
 
 
 
 
 552 
 
 
 Brown & Co 
 
 73 
 
 
 Mar 1/31 
 
 Cash paid in . . 
 
 87 
 
 5,175 H o 
 
 553 
 554 
 
 ; 
 
 Star Paper Mills 
 Green & Co 
 
 74 
 
 77 
 
 
 
 
 
 
 
 15 
 
 Smith & Co 
 
 68 
 
 
 
 
 
 
 556 
 
 
 Williams, C 
 
 72 
 
 
 
 
 
 
 
 31 
 
 Salaries and Wages . . 
 
 89 
 
 Sundry cheques 
 
 
 
 
 
 
 
 Petty Cash 
 
 90 
 
 
 
 
 
 
 
 
 
 
 Postage Stamps 
 Capital drawn. . 
 
 '34 
 
 
 
 
 
 
 557/700 
 
 n 
 
 Sundry persons 
 
 60 
 
 
 
 
 
 
 701/775 
 
 " 
 
 do. 
 
 85 
 
 
 
 
 
 
 
 Mar. 31 
 
 Balance at bank 
 
 C/D 
 
 
 
 
 
 6,429 14 5 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NEWSPAPER ACCOUNTS. 
 
 153 
 
 1895. 
 
 (88) 
 
 
 ANALYSIS OF PAYMENTS 
 
 Bank 
 
 Contribu- 
 tors' 
 Ledger 
 Account 
 
 Invoice 
 Ledger 
 Account 
 
 Salaries 
 and Wages 
 Book 
 
 Petty 
 Cash Book 
 
 Postage 
 Stamps 
 Book 
 
 Sundry 
 
 Account 
 
 Folio 
 
 Amount 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 
 
 s d 
 
 76 8 i 
 
 
 76 8 i 
 
 
 
 
 
 
 
 15 3 o 
 
 
 I 5 3 o 
 
 
 
 
 
 
 
 697 
 
 
 697 
 
 
 
 
 
 
 
 25 8 o 
 
 
 25 8 o 
 
 
 
 
 
 
 
 4 II 2 
 
 
 4 II 2 
 
 
 
 
 
 
 
 20 l8 
 
 
 20 18 o 
 
 
 
 
 
 
 
 30 i 2 
 
 
 30 I 2 
 
 
 
 
 
 
 
 18 2 10 
 
 
 18 2 10 
 
 
 
 
 
 
 
 239 
 
 
 239 
 
 
 
 
 
 
 
 i 4 o 
 
 i 4 o 
 
 
 
 
 
 
 
 
 I 10 
 
 I 10 
 
 
 
 
 
 
 
 
 i 6 6 
 
 i 6 6 
 
 
 
 
 
 
 
 
 1,725 10 o 
 
 
 
 1,725 10 o 
 
 
 
 
 
 
 I2O O O 
 
 
 
 
 120 
 
 
 
 
 
 50 o o 
 
 
 
 
 
 50 o o 
 
 
 
 
 1,200 
 
 68 1 2 7 
 
 68i" 2 ; 
 
 
 
 
 
 
 Drawings 
 
 134 
 
 1,200 o o 
 
 1,102 7 9 
 
 
 1,102 7 9 
 
 
 
 
 
 
 
 5,082 6 5 
 
 685 3 i 
 
 i.30i 13 4 
 
 1,725 10 o 
 
 120 o o 
 
 50 o o 
 
 
 
 l,200 
 
 J.254 o 5 
 
 104 
 
 105 
 
 89 
 
 90 
 
 91 
 
 
 
 
 6,336 6 10 
 
 
 
 
 
 
 
 
 
 
 1895. 
 
 4 i 8 
 
 
 4 i 8 
 
 
 
 
 
 
 
 27 15 9 
 
 
 27 15 9 
 
 
 
 
 
 
 
 71 16 5 
 
 
 71 16 5 
 
 
 
 
 
 
 
 33 o o 
 
 
 33 o o 
 
 
 
 
 
 
 
 88 18 2 
 
 
 88 18 2 
 
 
 
 
 
 
 > 
 
 2 8 5 
 
 
 2 8 5 
 
 
 
 
 
 
 
 1,975 8 o 
 
 
 
 1,975 8 o 
 
 
 
 
 
 
 120 O 
 
 
 
 
 I2O O 
 
 
 
 
 
 60 o o 
 
 
 
 
 
 60 o o 
 
 
 
 
 500 o o 
 673 9 8 
 
 673 9 8 
 
 
 
 
 
 
 Drawings 
 
 134 
 
 500 o o 
 
 1,324 4 6 
 
 
 1,324 4 6 
 
 
 
 
 
 
 
 4,881 2 7 
 
 673 9 8 !ji,552 4 n 
 
 1.975 8 o 
 
 120 o o 
 
 60 o o 
 
 
 
 500 o o 
 
 1,548 ii 10 
 
 
 
 
 
 
 
 
 _ 
 
 6,429 14 5 
 
 
 
 
 90 
 
 91 
 
 
 
 
 
154 
 
 NEWSPAPER ACCOUNTS. 
 
 (88) 
 
 APRIL 
 
 
 RECEIPTS 
 
 
 
 t 
 
 
 PAYMENTS 
 
 
 
 
 
 
 
 b 
 
 
 
 
 
 Date 
 
 Particulars 
 
 Fo. 
 
 Bank 
 
 
 
 Date 
 
 Particulars 
 
 Fo. 
 
 Details 
 
 April i 
 
 To Balance at bank 
 
 B/D 
 
 s d 
 
 1,548 ii 10 
 
 776 
 
 777 
 
 1895 
 April 15 
 
 By Steer & Co. 
 Maudle & Co 
 
 75 
 
 s d 
 
 Apl. 1/30 
 
 Cash paid in.. 
 
 8/ 
 
 4,561 4 i 
 
 
 30 
 
 Salaries and Wages 
 Petty cash 
 
 qo 
 
 
 April ;/ 
 
 . Drawings Account . . 
 
 134 
 
 I,OCO 
 
 
 
 Postage stamps 
 Capital drawn 
 
 H4 
 
 
 
 
 
 
 778/850 
 
 
 Sundry persons 
 
 60 
 
 
 
 
 
 
 851/975 
 
 
 do. 
 
 8 5 
 
 
 
 
 
 
 
 April 30 
 
 ,, Balance at bank 
 
 C/D 
 
 
 
 
 
 7,109 15 II 
 
 
 
 
 
 
 MAY 
 
 
 
 
 
 
 
 
 
 
 May k 
 
 To Balance at Bank 
 
 B/D 
 
 i.3'9 17 7 
 
 976 
 
 May 14 
 
 3 1 
 
 By Banks & Co 
 Salaries and Wages . . 
 
 82 
 8q 
 
 
 May i/:,) 
 
 Cash paid in 
 
 87 
 
 4,6-1-; ifi 10 
 
 z 
 
 
 Petty Cash 
 Postage Stamps 
 
 90 
 
 Qi 
 
 
 
 
 
 
 977/1100 
 
 
 
 Sundry Persons 
 
 60 
 
 
 
 
 
 
 IIOI/I2CO 
 
 " 
 
 do 
 
 5 
 
 
 
 
 
 
 
 May 31 
 
 Balance at Bank 
 
 C/D 
 
 
 
 
 
 5,962 14 5 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 JUNE 
 
 une i 
 
 To Balance at Bank 
 Cash paid in 
 
 B/D 
 
 87 
 
 1,244 6 5 
 4,775 6 5 
 
 1,201/1,350 
 1,351/1,450 
 
 June 30 
 
 By Salaries and Wages . . 
 Petty Cash 
 Postage Stamps 
 Sundry persons 
 
 n do. 
 
 89 
 90 
 
 60 
 
 85 
 
 
 une 30 
 
 To Balance at Bank 
 
 B/D 
 
 
 
 June 30 
 
 Balance at Bank 
 
 C/D 
 
 
 6,019 12 10 
 
 1,298 19 o 
 
NKWSPAPER ACCOUNTS. 
 
 155 
 
 1895. 
 
 (88) 
 
 
 ANALYSIS OF PAYMENTS 
 
 Bank 
 
 Contri- 
 butors' 
 Ledger 
 Account 
 
 Invoice 
 Ledger 
 
 Account 
 
 Salaries 
 and Wages 
 Book 
 
 Petty Cash 
 Book 
 
 Postage 
 Stamps 
 Book 
 
 Sundry 
 
 Account 
 
 Fo. 
 
 Amount 
 
 s d 
 
 37 3 2 
 97 16 i 
 1,705 9 6 
 
 I2O 
 
 55 o o 
 1,200 o o 
 732 8 10 
 1,842 o 9 
 
 s d 
 732 8 10 
 
 s d 
 
 37 3 2 
 97 16 i 
 
 1,842 o 9 
 
 s d 
 1,705 9 6 
 
 s d 
 
 I2O O O 
 
 s d 
 55 o o 
 
 Drawings 
 
 '34 
 
 s d 
 1,20:1 o o 
 
 5,789 18 4 
 i,3i9 i? 7 
 
 732 8 10 
 
 1,977 o o 
 
 1,705 9 6 
 
 __________ 
 
 89 
 
 120 o o 
 
 55 o o 
 
 l,200 
 
 104 
 
 105 
 
 90 
 
 91 
 
 7,109 15 ii 
 
 
 1895. 
 
 418 18 o 
 1,695 19 i 
 
 120 
 
 50 o o 
 
 707 I II 
 
 1,726 9 o 
 
 /07 I II 
 
 418 18 o 
 1,726 9 o 
 
 1,695 19 i 
 
 120 
 
 50 o o 
 
 \ 
 
 
 
 4,718 8 o 
 1,244 6 5 
 
 5,962 14 5 
 
 707 I II 
 
 2,145 7 o 
 
 101 
 
 1,695 19 i 
 
 ________ 
 
 89 
 
 120 o o 
 
 50 o o 
 
 == 
 
 104 
 
 90 
 
 91 
 
 _______ 
 
 1895. 
 
 1,910 o ii 
 
 120 
 
 50 o o 
 686 16 8 
 1.953 16 3 
 
 686 'i6 8 
 
 1-953 16 3 
 
 1,910 o ii 
 
 120 
 
 50 o o 
 
 
 
 
 4,720 13 10 
 1,298 19 o 
 
 686 i 6 8 
 104 
 
 i,953 16 3 
 105 
 
 1,910 o ii 
 
 120 o o 
 90 
 
 50 o o 
 91 
 
 
 89 
 
 
 6,019 12 IO 
 
 
SALARIES AND WAGES BOOK 
 
158 
 
 NEWSPAPER ACCOUNTS. 
 
 
 Dr. 
 
 
 
 
 Cr. 
 
 
 Date 
 
 C.B. 
 Fo. 
 
 Amount 
 drawn 
 
 Date 
 
 Name 
 
 Department 
 
 Voucher 
 
 1895 
 Jan. 5.. 
 
 n 19- 
 
 88 
 
 s d 
 
 242 ii i 
 
 240 14 10 
 235 10 ii 
 
 T 1895 
 Jan. 5.. 
 
 M 12.. 
 
 (Names and amounts are set out in 
 detail in actual transactions, but 
 only the totals are here given) 
 
 do. 
 
 Composing 
 Foundry 
 Machining 
 Distributing 
 Composing 
 Foundry 
 
 (Sundry) 
 
 26. . 
 31 
 
 " 
 
 249 15 5 
 775 10 6 
 
 19 
 
 do. 
 
 Machining 
 Distributing 
 Composing 
 
 
 
 
 
 
 
 Foundry 
 
 
 
 
 
 26. . 
 31 
 
 do. 
 do. 
 
 Machining 
 Distributing 
 Composing 
 Foundry 
 Machining 
 Distributing 
 Canvassing 
 
 
 
 
 
 
 
 Editorial 
 
 
 
 
 
 
 
 General 
 
 
 
 
 1,744 2 9 
 
 
 
 
 
 Feb. 28. . 
 
 88 
 
 1,725 10 o 
 
 Feb. 28.. 
 
 (Full details should be here given 
 
 as indicated above) 
 
 
 Mar. 31. . 
 
 88 
 
 1,975 8 o 
 
 Mar. 31.. 
 
 do. 
 
 do. 
 
 
 April 30. . 
 
 88 
 
 1,705 9 6 
 
 April 30. . 
 
 do. 
 
 do. 
 
 
 May 31.. 
 
 88 
 
 1,695 19 i 
 
 May 31.. 
 
 do. 
 
 do. 
 
 
 June 30.. 
 
 88 
 
 1,910 o ii 
 
 June 30. . 
 
 do. 
 
 do. 
 
 
 
 
 
 
 
 
 
NEWSPAPEK ACCOUNTS. 
 
 159 
 
 (89) 
 
 
 General Ledger Dr. 
 
 Amount 
 
 Canvassing 
 
 Editorial 
 
 Composing 
 
 Foundry 
 
 Machining 
 
 Distributing 
 
 General 
 
 d 
 170 10 
 
 s d 
 
 s d 
 
 s d 
 
 170 2 10 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 14 8 
 
 
 
 
 14 i 8 
 
 
 
 
 19 6 
 
 
 
 
 
 19 2 6 
 
 
 
 39 i 
 
 
 
 
 
 
 39 4 * 
 
 
 171 i 2 
 
 
 
 171 10 2 
 
 
 
 
 
 13 6 
 
 
 
 
 13 o 6 
 
 
 
 
 19 6 
 
 
 
 
 
 19 2 6 
 
 
 
 37 8 
 
 
 
 
 
 
 37 i 8 
 
 
 163 i 
 
 
 
 163 5 i 
 
 
 
 
 
 13 6 
 
 
 
 
 13 o 6 
 
 
 
 
 19 6 
 
 
 
 
 
 19 2 6 
 
 
 
 40 10 
 
 
 
 
 
 
 40 2 10 
 
 
 i?5 4 
 
 
 
 175 6 4 
 
 
 
 
 
 13 6 
 
 
 
 
 13 o 6 
 
 
 
 
 19 6 
 
 
 
 
 
 19 2 6 
 
 
 
 42 6 i 
 
 
 
 
 
 
 42 6 i 
 
 
 27 it o 
 
 27 ii o 
 
 
 
 
 
 
 
 500 i 10 
 
 
 500 i 10 
 
 
 
 
 
 
 247 17 8 
 
 
 
 
 
 
 
 247 17 8 
 
 1,744 2 9 
 
 27 ii o 
 
 500 i 10 
 
 680 4 5 
 
 53 3 2 
 
 76 10 o 
 
 158 14 8 
 
 247 17 8 
 
 
 101 
 
 106 
 
 106 
 
 no 
 
 112 
 
 117 
 
 125 
 
 1,725 10 o 
 
 27 ii o 
 
 500 i 10 
 
 665 6 o 
 
 52 2 O 
 
 76 10 o 
 
 156 i 6 
 
 247 17 8 
 
 
 101 
 
 106 
 
 108 
 
 110 
 
 112 
 
 117 
 
 125 
 
 1,975 8 o 
 
 27 ii o 
 
 500 7 3 
 
 855 10 9 
 
 65 2 4 
 
 95 12 6 
 
 198 7 7 
 
 232 16 7 
 
 
 101 
 
 106 
 
 108 
 
 110 
 
 712 117 
 
 225 
 
 1,705 9 6 
 
 27 ii o 
 
 500 7 3 
 
 632 i o 
 
 59 i 4 
 
 76 10 o 
 
 157 o 8 
 
 252 18 3 
 
 
 101 
 
 106 
 
 108 
 
 110 
 
 112 117 
 
 125 
 
 1,695 19 i 
 
 27 ii o 
 
 5oo 7 3 
 
 621 8 9 
 
 59 i 4 
 
 76 10 o 158 2 6 
 
 252 18 3 
 
 
 101 
 
 106 
 
 108 
 
 110 
 
 222 
 
 117 
 
 125 
 
 1,910 o ii 
 
 27 ii o 
 
 5oo 7 3 
 
 772 15 3 
 
 73 16 8 
 
 91 6 o 
 
 191 6 6 
 
 252 18 3 
 
 
 101 
 
 106 
 
 108 110 
 
 112 1 1Z7 
 
 125 
 
PETTY CASH BOOK 
 
162 
 
 NEWSPAPER ACCOUNTS. 
 
 (90) 
 
 
 Dr. 
 
 
 
 
 Cr. 
 
 
 
 
 Date 
 
 Particulars 
 
 C.B 
 Fo. 
 
 Amount 
 
 Date 
 
 Particulars 
 
 
 Amount 
 
 Canvassers' 
 Expenses 
 
 1895 
 Jan. i 
 
 5 
 
 ii 12 
 19 
 
 26 
 
 To Balance in hand 
 Cash from bank 
 
 B/D 
 88 
 
 s d 
 
 13 2 8 
 25 o o 
 25 o o 
 35 o o 
 35 o o 
 
 1895 
 Jan. i 
 
 2 
 
 3 
 4 
 5 
 
 I 
 
 9 
 10 
 ii 
 
 12 
 14 
 
 3 
 
 17 
 18 
 19 
 
 21 
 22 
 23 
 24 
 
 3 
 
 28 
 29 
 30 
 31 
 
 By Payments as per 
 Memo Book 
 
 
 
 s d 
 4 i 3 
 
 2 II 
 
 i 18 3 
 3 4 8 
 4 15 2 
 6 16 5 
 3 7 10 
 
 4 7 5 
 6 10 5 
 467 
 3 14 7 
 3 H 10 
 5 18 8 
 5 2 4 
 672 
 2 19 3 
 
 496 
 
 5 16 6 
 4 ii 3 
 4 19 8 
 3 19 i 
 553 
 637 
 4 17 2 
 4 13 o 
 3 19 7 
 476 
 
 * d 
 
 -- 
 
 15 2 
 
 13 9 
 
 12 2 
 
 i o 7 
 
 
 
 
 
 
 
 
 
 
 122 17 II 
 
 3 i 8 
 
 
 
 
 
 31 
 
 By Balance in hand 
 
 C/D 
 
 10 4 9 
 
 102 
 
 
 
 
 133 2 8 
 
 
 
 
 133 2 8 
 
 
 Jan. 31 
 Feb. 28 
 
 To Balance in hand 
 Cash from b?nk 
 (set out in detail) 
 
 r/n 
 88 
 
 10 4 9 
 
 120 
 
 Feb. 28 
 
 By Payments- total 
 of daily entries 
 set out in same 
 way as above 
 By Balance in hand 
 
 C/D 
 
 122 5 3 
 7 19 6 
 
 2 17 8 
 102 
 
 
 
 
 130 4 9 
 
 
 
 
 130 4 9 
 
 
 Feb. 28 
 
 To Balance in hand 
 
 B/D 
 
 7 19 6 
 
 Mar. 31 
 
 By Payments 
 
 
 117 o ii 
 
 3 16 3 
 
 Mar. 31 
 
 Cash from bank 
 
 88 
 
 I2O O 
 
 
 
 Balance in hand 
 
 C/D 
 
 10 18 7 
 
 10$ 
 
 
 
 
 127 19 6 
 
 
 
 
 127 19 6 
 
 
 Mar. 31 
 
 To Balance in hand 
 
 B/D 
 
 10 18 7 
 
 April 30 
 
 By Payments 
 
 
 115 18 10 
 
 4 5 9 
 
 April 30 
 
 Cash from bank 
 
 88 
 
 120 
 
 
 
 Balance in hanc 
 
 C/D 
 
 14 19 9 
 
 102 
 
 
 
 
 130 18 7 
 
 
 
 
 130 18 7 
 
 
 April 30 
 
 To Balance in hand 
 
 B/D 
 
 14 19 9 
 
 May 31 
 
 By Payments 
 
 
 119 9 o 
 
 3 17 i 
 
 May 31 
 
 Cash from bant, 
 
 88 
 
 120 
 
 
 
 Balance in hanc 
 
 C/D 
 
 15 10 9 
 
 102 
 
 
 
 
 134 19 9 
 
 
 
 
 134 19 9 
 
 
 May 31 
 June 30 
 
 To Balance in hand 
 Cash from bank 
 
 B/D 
 
 88 
 
 15 10 9 
 
 120 
 
 June 30 
 
 By Payments 
 Balance in hanc 
 
 C/D 
 
 124 8 4 
 
 II 2 5 
 
 4 i 8 
 102 
 
 
 
 
 135 10 9 
 
 
 
 
 135 10 9 
 
 
 June 30 
 
 To Balance in hand 
 
 B/D 
 
 II 2 5 
 
 
 
 
 
 
NEWSPAPER ACCOUNTS. 
 
 163 
 
 (90) 
 
 General Ledger Dr. 
 
 Editorial 
 
 Composing 
 
 Machining 
 
 
 Distribution 
 
 
 Gen 
 
 sral 
 
 Expenses 
 
 Expenses 
 
 Expenses 
 
 Travelling 
 
 Carriage 
 
 Sundry 
 
 Telegrams 
 
 Sundry 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 i i 8 
 
 . . 
 
 i 8 
 
 19 10 
 
 IO IO 
 
 2 10 
 
 i 8 
 
 2 9 
 
 .. 
 
 2 3 
 
 
 16 3 
 
 4 8 
 
 3 2 
 
 i 9 
 
 2 II 
 
 
 
 
 ii 8 
 
 17 7 
 
 4 8 
 
 2 I 
 
 2 3 
 
 19 2 
 
 
 
 8 10 
 
 13 4 
 
 i 9 
 
 18 3 
 
 3 4 
 
 
 '8 4 
 
 8 6 
 
 17 8 
 
 6 3 
 
 2 6 
 
 9 i 
 
 7 8 
 
 U 6 
 
 
 
 i 10 9 
 
 5 
 
 3 4 
 
 i i 9 
 
 iii 
 
 
 
 
 18 6 
 
 8 i 
 
 4 6 
 
 8 6 
 
 I 3 
 
 
 4 5 
 
 10 5 
 
 19 2 
 
 9 7 
 
 5 9 
 
 9 3 
 
 8 10 
 
 15 9 
 
 i 9 
 
 
 i ii 9 
 
 7 2 
 
 9 2 
 
 15 7 
 
 9 3 
 
 
 
 
 17 2 
 
 6 2 
 
 10 II 
 
 I 8 2 
 
 4 2 
 
 
 
 
 18 3 
 
 7 i 
 
 i 3 
 
 8 9 
 
 5 6 
 
 
 
 
 19 i 
 
 II 2 
 
 6 7 
 
 9 3 
 
 8 9 
 
 is 2 
 
 i8 3 
 
 3 2 
 
 121 
 
 12 
 
 7 7 
 
 10 2 
 
 7 3 
 
 
 
 2 I 
 
 i ii 6 
 
 4 9 
 
 5 4 
 
 ii 6 
 
 7 2 
 
 
 
 i 8 
 
 i 13 10 
 
 ii 3 
 
 8 2 
 
 15 4 
 
 16 ii 
 
 
 
 
 17 2 
 
 6 2 
 
 2 5 
 
 4 8 
 
 8 10 
 
 16 7 
 
 
 
 18 i 
 
 6 3 
 
 3 2 
 
 4 6 
 
 8 9 
 
 18 9 
 
 
 
 19 5 
 
 9 i 
 
 i o 6 
 
 - i 3 
 
 7 6 
 
 
 "3 6 
 
 
 17 10 
 
 6 5 
 
 19 8 
 
 i i 7 
 
 2 3 
 
 103, 
 
 
 9 10 
 
 2 I 
 
 13 8 
 
 8 3 
 
 2 9 
 
 2 10 
 
 
 4 2 
 
 
 3 4 
 
 i 6 
 
 3 4 
 
 2 3 
 
 4 6 
 
 17 2 
 
 
 
 10 8 
 
 6 8 
 
 5 8 
 
 3 4 
 
 i 9 
 
 
 
 
 ii 6 
 
 8 i 
 
 4 6 
 
 17 3 
 
 i 8 
 
 .. 
 
 
 2 4 
 
 8 5 
 
 i 9 
 
 4 3 
 
 18 2 
 
 2 3 
 
 6 
 
 
 
 9 6 
 
 19 6 
 
 3 9 
 
 16 3 
 
 3 6 
 
 
 
 . . 
 
 2 10 
 
 15 
 
 4 2 
 
 13 o 
 
 4 7 
 
 
 
 "2 6 
 
 
 8 6 
 
 12 10 
 
 4 8 
 
 13 o 
 
 6 o 
 
 826 
 
 252 
 
 i 19 8 
 
 30 5 8 
 
 45 i 10 
 
 8 i 10 
 
 15 9 i 
 
 8 10 6 
 
 707 
 
 109 
 
 773 
 
 119 
 
 720 
 
 755 
 
 123 
 
 730 
 
 7 8 2 
 
 3 i o 
 
 2 3 8 
 
 28 6 i 
 
 42 9 o 
 
 9 10 6 
 
 18 9 8 
 
 7 19 6 
 
 K0- 
 
 709 
 
 113 
 
 779 
 
 750 
 
 755 
 
 755 
 
 730 
 
 8 5 4 
 
 121 
 
 i 8 9 
 
 25 8 9 
 
 48 o 9 
 
 7 6 i 
 
 14 2 7 
 
 7 10 4 
 
 707 
 
 709 
 
 113 
 
 779 
 
 75(9 755 
 
 75S 735 
 
 6 19 2 
 
 i 6 4 
 
 i 15 4 
 
 29 2 3 
 
 42 3 10 X 2 9 
 
 13 i 9 918 
 
 107 
 
 109 
 
 773 
 
 779 
 
 750 
 
 755 
 
 128 
 
 730 
 
 8 i o 
 
 2 I 8 
 
 237 
 
 28 i 9 
 
 47 i 9 
 
 892 
 
 II 2 IO 
 
 8 10 2 
 
 707 
 
 109 
 
 773 
 
 779 
 
 750 
 
 755 
 
 128 
 
 730 
 
 9 13 10 
 
 6 3 
 
 2 12 I 
 
 34 16 4 
 
 42 4 i 
 
 8 10 9 
 
 ii 15 4 
 
 10 8 o 
 
 KW 
 
 709 
 
 773 
 
 779 
 
 750 
 
 755 
 
 75S 
 
 730 
 
I OF THE 
 
 UNIVERSITY 
 
 OF 
 
 POSTAGE BOOK 
 
166 
 
 NEWSPAPER ACCOUNTS. 
 
 (91) 
 
 Dr. 
 
 Cr. 
 
 GENERAL LEDGER 
 
 Date 
 
 Particulars 
 
 Fo. 
 
 B/D 
 
 88 
 
 B/D 
 
 88 
 
 B'D 
 88 
 
 B/D 
 
 88 
 
 B/D 
 
 88 
 
 B/D 
 
 88 
 
 B/D 
 
 Amount 
 
 Date 
 
 Particulars 
 
 Amount 
 
 Copies 
 
 Editors' 
 Letters 
 
 Office 
 Letters 
 
 Invoices & 
 statements 
 
 Trade 
 circulars, 
 &c. 
 
 1895 
 Jan. i 
 5 
 
 12 
 19 
 26 
 
 Jan. 31 
 Feb. 28 
 
 Feb. 28 
 Mar. 31 
 
 Mar. 31 
 Apr. 30 
 
 Apr. 30 
 May 31 
 
 May 31 
 June 30 
 
 June 30 
 
 To Balance in hand 
 Cash from bank 
 
 To Balance in hand 
 Cash from bank 
 
 To Balance in hand 
 Cash from banK 
 
 To Balance in hand 
 Cash from bank 
 
 To Balance in hand 
 Cash from bank 
 
 To Balance in hand 
 Cash from bank 
 
 To Balance in hand 
 
 s d 
 9 i 8 
 15 o o 
 
 10 
 
 15 o o 
 
 10 
 
 1895 
 Jan. 31 
 
 31 
 Feb. 28 
 
 Mar 31 
 Apr. 30 
 May 31 
 June 30 
 
 (Daily totals will be 
 set out here as in 
 the Petty Cash Bk) 
 
 By Balance in hand 
 
 By Payments 
 Balance in hand 
 
 By Payments 
 Balance in hand 
 
 By Payments 
 Balance in hand 
 
 By Payments 
 Balance in hand 
 
 By Payments 
 Balance in hand 
 
 s d 
 51 18 6 
 
 732 
 
 s d 
 
 25 10 2 
 
 s d 
 923 
 
 s d 
 
 IO I IO 
 
 s d 
 
 2 I 9 
 
 s d 
 5 2 6 
 
 181 
 
 26 i 8 
 
 --- 
 
 8 7 5 
 
 26 
 1 
 
 II 2 8 
 
 8~~4 
 
 17 
 
 246 
 
 4 i 10 
 
 59 i 8 
 
 59 i 8 
 
 51 18 i 
 
 5 5 i 
 
 732 
 50 o o 
 
 57 3 2 
 
 57 3 2 
 
 55 3 5 
 10 i 8 
 
 121 
 
 28 9 6 
 
 10 2 9 
 
 25 16 5 
 127 
 
 10 i 51 3 i a 
 
 - 
 3 8 7 
 
 5 5 i 
 60 o o 
 
 65 5 i 
 
 65 5 i 
 
 51 o 6 
 14 i i 
 
 121 
 
 24 2 I 
 
 ; 
 
 9 o 6\ 9 i 5 
 
 3 11 
 
 27 
 
 3 15 2 
 
 5 i 4 
 
 10 i 8 
 55 o o 
 
 65 i 8 
 
 14 I 2 
 
 50 o o 
 
 65 i 8 
 
 54 15 10 
 954 
 
 121 
 
 25 8 7 
 
 708 
 
 26 18 5 \ 
 127 
 
 II I 6| 2 2 31 9 2 10 
 
 64 I 2 
 
 64 i 2 
 
 121 
 26 10 9 
 
 ~- 
 7 8 i 
 
 20 
 L 
 
 II 2 3 
 
 7 3 
 
 ?7 
 
 3 i 4 
 
 5 5 9 
 
 954 
 50 o o 
 
 53 8 2 
 5 17 2 
 
 59 5 4 
 
 5 17 2 
 
 59 5 4 
 
 121 26 17 5 
 127 
 
 
GENERAL LEDGER 
 
 INDEX 
 
 Fo. 
 
 Advertisement Ledger Account... ... ... 99 
 
 Advertising ... ... ... ... 132 
 
 Advertisement Agents' Commission ... ... 100 
 
 Back Numbers Sales .. ... ... 94 
 
 Bad Debts ... ... ... ... 133 
 
 Canvassers' Salaries... ... ... .. 101 
 
 do. Expenses ... ... ... 102 
 
 do. Commission ... ... ... 103 
 
 Carriage ... ... .. ... 120 
 
 Cash Sales Account... .. ... ... 93 
 
 Commission on Sales ... ... ... 97 
 
 Composing Wages ... ... ... ... 108 
 
 do. Expenses ... ... ... 109 
 
 Contents Bill ... ... ... ... 129 
 
 Contributors' Ledger Account ... ... ... 104 
 
 Discount on Sales .. ... ... ... 93 
 
 Distribution Wages... ... ... ... 117 
 
 do. Expenses (Sundry) ... ... 122 
 
 Editorial Salaries ... ... ... ... 106 
 
 do. Expenses ... ... ... ... 107 
 
 Foundry Wages ... ... ... ... HO 
 
 do. Expenses. . ... ... ... Hi 
 
 Gas and Water ... ... ... ... 124 
 
 General Salaries and Wages ... ... ... 125 
 
 Horse and Cart Hire ... ... ... 118 
 
 Illustrations ... ... ... ... 115 
 
 Invoice Ledger Account ... ... ... 105 
 
 Law and Accountancy ... ... ... 131 
 
 Machining Wages ... ... ... ... 112 
 
 do. Expenses ... ... ... 113 
 
 Paper ... ... ... ... ... 114 
 
 Postage of copies ... ... ... ... 121 
 
 do. (General) ... ... ... ... 127 
 
 Bent, Bates and Taxes ... ... ... 123 
 
 Eepairs and Wear and Tear ... ... ... 116 
 
 Sales Ledger Account ... ... ... 92 
 
 Stationery (General) ... ... ... 126 
 
 Subscription Ledger Account ... ... ... 95 
 
 Sundries do. do. ... ... ... 96 
 
 Sundry Expenses ... ... ... 130 
 
 Travelling Expenses ... ... ... 119 
 
 Telegrams ... ... 128 
 
168 
 
 NEWSPAPER ACCOUNTS. 
 
 (92} 
 
 SALES 
 
 1 895 
 Jan. i 
 Jan. 31 
 Feb. 28 
 Mar. 31 
 April 30 
 May 31 
 June 30 
 
 To Balances outstanding . . 
 ,, Sales as per Day Book 
 
 D/B 2 
 
 s d 
 
 I,2IO 2 8 
 I,IO4 ! 
 
 1,187 6 2 
 
 1,200 I 6 
 
 1,091 o 9 
 1,170 7 i 
 
 B/F 
 
 s d 
 
 1,012 I 8 
 
 
 Add Reserve i Jan. 1895 written 
 back 
 
 
 6,962 1 8 3 
 300 o o 
 
 
 
 
 Deduct Reserve 30 June 1895. . 
 
 
 7,262 1 8 3 
 250 o o 
 
 P/L 140 
 
 7,012 18 3 
 
 June 30 
 
 ,, Balances outstanding 
 Reserve for Returns 
 
 
 
 
 C/D 
 
 18 2 9 
 250 o o 
 
 
 
 
 
 
 8,293 2 8 
 
 June 30 
 
 To Balances outstanding 
 
 
 " 
 
 B/D 
 
 1,122 3 6 
 
 (93) 
 
 CASH 
 
 1895 
 
 
 
 s d 
 
 
 s d 
 
 Jan. 31 
 Feb. 28 
 
 To Sales as per Cash Sales Book 
 
 C/S/B I 3 
 
 802 i 6 
 
 778 2 3 
 
 
 
 Mar. 31 
 
 
 t) 
 
 794 i 7 
 
 
 
 April 30 
 
 
 n 
 
 810 2 i 
 
 
 
 May 31 
 
 
 
 822 i 9 
 
 
 
 June 30 
 
 i 
 
 
 
 825 2 2 
 
 P/L 140 
 
 4,831 ii 4 
 
 
 
 
 
 
 4,831 " 4 
 
 
 
 
 
 
 
 (94) 
 
 BACK No's 
 
 1895 
 
 
 
 s d 
 
 
 
 Jan. 31 
 Feb. 28 
 
 To Sales as per Back No's Sales Book 
 
 B/N/B 14 
 
 40 12 4 
 42 2 IO 
 
 
 
 Mar. 31 
 
 X ), 
 
 ,, 
 
 45 6 2 
 
 
 
 April 30 
 May 31 
 
 
 " 
 
 37 i 9 
 39 o 10 
 
 
 
 June 30 
 
 
 
 
 38 12 3 
 
 P/L I 4 
 
 242 16 2 
 
 
 
 
 
 
 242 16 2 
 
 
NEWSPAPER ACCOUNTS. 
 
 169 
 
 LEDGEB ACCOUNT. 
 
 (92} 
 
 1 895 
 
 
 
 s d 
 
 
 s d 
 
 Jan. i 
 
 By Balances outstanding 
 ,, Reserve for " Returns " 
 
 
 
 D/F 
 
 15 i 8 
 300 o o 
 
 Jan. 31 
 Feb. 28 
 
 ,, Cash received 
 
 
 
 C/R 87 
 
 1,264 I2 7 
 1,208 8 7 
 
 Mar. 31 
 
 ,, ,, 
 
 
 
 , 
 
 1,359 6 5 
 
 Apr. 30 
 
 i, i> 
 
 
 
 p 
 
 908 i 10 
 
 May 31 
 
 ,, 
 
 
 
 , 
 
 i, 108 5 9 
 
 June 30 
 
 
 
 
 
 977 J 5 3 
 
 Jan. 31 
 
 ,, Discount allowed 
 
 C/R 87 
 
 18 ii 
 
 
 
 Feb. 28 
 
 
 
 
 17 ii 
 
 
 
 June 30 
 
 n n 
 
 t > 
 
 26 10 o 
 
 
 
 
 
 
 
 
 28 6 10 
 
 June 30 
 
 Bad Debt written off Clarke 
 
 S/L 7 
 
 i o 3 
 
 G/L 133 
 
 i o 3 
 
 June 30 
 
 Balances outstanding 
 
 
 
 C/D 
 
 1,122 3 6 
 
 
 
 
 
 
 8,293 2 8 
 
 June 30 
 
 Balances outstanding 
 
 
 
 B/D 
 
 18 2 9 
 
 " 
 
 ,, Reserve for Returns 
 
 
 
 
 250 o o 
 
 SALES. 
 
 (03) 
 
 1895 
 
 
 
 
 
 s d 
 
 Jan. 31 
 Feb. 28 
 
 By Cash as per Cash Received Book . . 
 
 
 
 C/R 87 
 
 802 i 6 
 
 778 2 3 
 
 Mar. 31 
 
 >' 
 
 
 
 
 794 i 7 
 
 April 30 
 
 n 
 
 
 
 
 810 2 i 
 
 M ay 31 
 
 D n 
 
 
 
 
 822 i 9 
 
 June 30 
 
 
 
 
 
 
 
 825 2 2 
 
 
 
 
 
 
 4,831 ii 4 
 
 _ _^______ 
 
 SALES. 
 
 1895 
 
 
 
 
 s d 
 
 Jan. 31 
 Feb. 28 
 
 By Cash as per Cash Received Book . . 
 
 
 C/R 87 
 
 " 
 
 40 12 4 
 
 42 2 10 
 
 Mar. 31 
 
 
 
 
 45 6 2 
 
 April 30 
 
 
 
 
 37 i 9 
 
 May 31 
 
 n 
 
 
 
 39 o 10 
 
 June 30 
 
 M 
 
 
 
 
 , 38 12 3 
 
 
 
 
 
 242 16 2 
 
 
 
 
 
 
 
170 
 
 NEWSPAPER ACCOUNTS. 
 
 (95) 
 
 SUBSCRIPTIONS 
 
 1895 
 
 Jan. i 
 
 To Balances outstanding 
 
 
 s d 
 
 B/F 
 
 s d 
 
 18 2 6 
 
 Mar. 31 
 June 30 
 
 June 30 
 June 30 
 
 Subscriptions, proportion expired. . 
 do. 
 
 Balances unexpired 
 To Balances outstanding 
 
 S/L 16 
 
 256 I 2 
 
 260 13 3 
 
 P/L 140 
 C D 
 
 B/D 
 
 5i6 14 5 
 534 8 7 
 
 
 1,069 5 6 
 
 23 o 4 
 
 (96) 
 
 SUNDRIES 
 
 1 895 
 
 
 
 s d 
 
 
 s d 
 
 Jan. i 
 Jan. 31 
 
 To Balances outstanding 
 Drawing Blocks, &c. Sold . 
 
 S/D/B 17 
 
 17 15 6 
 
 B/D 
 
 45 2 7 
 
 Feb. 28 
 
 
 
 13 8 o 
 
 
 
 Mar. 31 
 
 
 
 22 I 3 
 
 
 
 April 30 
 
 ii " 
 
 " t 
 
 18 5 o 
 
 
 
 May 31 
 
 ii it .... 
 
 M 
 
 19 2 3 
 
 
 
 June 30 
 
 .... 
 
 '. 
 
 13 15 o 
 
 P/L I 4 
 
 104 7 o 
 
 Jan. 31 
 
 Waste Paper Sold 
 
 17 
 
 60 10 6 
 
 
 
 Feb. 28 
 
 
 
 26 6 10 
 
 
 
 Mar. 31 
 
 ii ii .... 
 
 M 
 
 24 i 9 
 
 
 
 April 30 
 May 31 
 
 .... 
 
 
 
 33 9 8 
 27 i 6 
 
 
 
 June 30 
 
 ,', .... 
 
 '.'. 
 
 3i 4 5 
 
 P/L 140 
 
 202 14 8 
 
 Jan. 31 
 Feb. 28 
 
 Sundries Sold 
 
 17 
 
 42 ii o 
 
 67 II 2 
 
 
 
 Mar. 31 
 
 D 
 
 ' H 
 
 72 19 9 
 
 
 
 April 30 
 
 ii n .... 
 
 H 
 
 7 1 9 4 
 
 
 
 May 31 
 
 ii n 
 
 
 63 5 o 
 
 
 
 June 30 
 
 .... 
 
 .. 
 
 77 19 6 
 
 P/L 140 
 
 395 15 9 
 
 
 
 
 
 
 748 o o 
 
 June 30 
 
 To Balances outstanding .. .. 
 
 
 
 
 
 B/D 
 
 5 5 5 
 
 COMMISSION ON SALES. 
 
 (.97) 
 
 T 1895 
 
 Jan. 31 
 Feb. 28 
 
 To Sundries 
 
 61 
 
 s d 
 
 2 12 6 
 
 27 o 8 
 
 1895 
 June 30 
 
 By Trading Account 
 
 P/L 
 I 4 
 
 s d 
 
 162 13 4 
 
 Mar. 31 
 
 
 
 31 3 9 
 
 
 
 
 
 May 31 
 
 ii 11 
 
 
 69 8 o 
 
 
 
 
 
 June 30 
 
 
 
 .. 
 
 32 8 5 
 
 
 
 
 
 
 
 
 162 13 4 
 
 
 
 
 162 13 4 
 
 
 
NEWSPAPER ACCOUNTS. 
 
 171 
 
 LEDGER ACCOUNT. 
 
 (95) 
 
 1895 
 
 Jan. i 
 
 Jan. 31 
 Feb 28 
 
 By Balances unexpired 
 Cash received 
 
 
 
 s d 
 
 B/F 
 
 c/Rb; 
 
 s d 
 
 481 3 9 
 95 10 9 
 
 Mar. 31 
 April 30 
 May 31 
 June 30 
 Mar. 31 
 
 Bad debt written off J. Earl 
 
 S/L 1 6 
 
 "i 6 
 
 G/L" 1 33 
 
 98 13 4 
 82 8 i 
 89 3 2 
 101 10 5 
 
 i 6 
 
 June 30 
 
 Balances outstanding 
 
 
 
 C/D 
 
 23 o 4 
 
 June 30 
 
 By Balances unexpired 
 
 
 
 8/0 
 
 1,069 5 6 
 
 LEDGEE ACCOUNT. 
 
 (96) 
 
 1895 
 
 Jan. 31 
 Feb. 28 
 
 By Cash received 
 
 
 s d 
 
 C/R 87 
 
 s d 
 
 79 o 2 
 172 14 7 
 
 M*r. 31 
 
 
 
 
 
 131 12 6 
 
 April 30 
 May 31 
 
 
 
 
 
 94 8 6 
 93 4 10 
 
 June 30 
 Mar. 31 
 
 Discounts allowed 
 
 C/R'S; 
 
 6 ii o 
 
 
 "5 5 o 
 
 May 31 
 
 ,, 
 
 
 4 18 o 
 
 G/L 98 
 
 
 
 
 
 
 
 
 1190 
 
 June 30 
 
 Balances outstanding 
 
 
 
 C/D 
 
 50 5 5 
 
 
 
 
 
 
 748 o o 
 
 
 
 
 
 
 
 DISCOUNT ON SALES. 
 
 (98) 
 
 1894 
 
 June 30 
 
 To Credit Sales 
 Ledger 
 ,, Sundry do. 
 
 G/L 
 92 
 9 6 
 
 s d 
 
 28 6 10 
 ii 9 o 
 
 1895 
 June 30 
 
 By Trading Account 
 
 P/L 
 140 
 
 s d 
 
 39 15 10 
 
 39 J 5 10 
 
 39 15 10 
 
172 
 
 NEWSPAPEK ACCOUNTS. 
 
 (99) 
 
 ADVERTISEMENT 
 
 1895 
 
 Jan. i 
 Jan. 31 
 Feb. 28 
 
 To Balances outstanding 
 Advertisements inserted 
 
 D/B 26 
 
 s d 
 
 3,4i6 2 6 
 2,802 o 6 
 
 B/D 
 
 s d 
 
 5,5i6 10 7 
 
 Mar. 31 
 
 , ... 
 
 
 
 3,691 3 8 
 
 
 
 April 30 
 May 31 
 
 ' 
 
 " 
 
 3,025 i 10 
 3,203 9 ? 
 
 
 
 June 30 
 
 , 
 
 
 
 2,775 o 8 
 
 
 i" 18 
 
 June 30 
 
 ,, Balances prepaid 
 
 
 
 C/D 
 
 182 9 6 
 
 
 
 
 
 
 24,611 18 10 
 
 June 30 
 
 To Balances outstanding 
 
 
 
 B/D 
 
 6.321 3 7 
 
 AGENTS' COMMISSION ON ADVERTISEMENTS. 
 
 (100) 
 
 1895 
 
 June 3 
 
 To Commission 
 allowed 
 ,, Balance outstand- 
 ing 
 
 G/L 
 
 99 
 
 C/D 
 
 s d 
 
 1,858 3 2 
 
 693 2 I 
 
 1895 
 Jan. i 
 
 June 30 
 
 By Balance outstand- 
 ing 
 
 ,, Trading Account 
 
 B/D 
 P/L 
 140 
 
 s d 
 
 604 i 9 
 i,947 3 6 
 
 
 
 
 2,551 5 3 
 
 June 30 
 
 By Balance outstand- 
 ing 
 
 B/D 
 
 2,551 5 3 
 
 
 693 2 I 
 
 CANVASSERS' SALARIES. 
 
 (101) 
 
 1895 
 
 
 
 s d 
 
 1895 
 
 
 P/L 
 
 s d 
 
 Jan. 31 
 Feb. 28 
 
 To Cash 
 
 89 
 
 27 ii o 
 27 ii o 
 
 June 30 
 
 By Trading Account 
 
 140 
 
 165 6 o 
 
 Mar. 31 
 
 
 
 27 ii o 
 
 
 
 
 
 April 30 
 
 >, > 
 
 
 27 1 1 o 
 
 
 
 
 
 May 31 
 
 ,, , 
 
 , 
 
 27 ii o 
 
 
 
 
 
 June 30 
 
 
 
 
 27 ii o 
 
 
 
 
 
 
 
 
 165 6 o 
 
 
 
 
 165 6 o 
 
 
 
 
 
 
 
 
 ~~" 
 
NEWSPAPER ACCOUNTS. 
 
 173 
 
 LEDGER ACCOUNT. 
 
 (99) 
 
 1895 
 
 
 
 s d 
 
 
 S d 
 
 Jan. i 
 
 By Balances prepaid 
 
 
 
 B/D 
 
 123 i 7 
 
 Jan. 31 
 Feb, 28 
 
 Cash received 
 
 
 
 C/R 8 7 
 
 2,822 13 10 
 2,888 ii 3 
 
 Mar. 31 
 
 ,, 
 
 
 
 M 
 
 2,746 14 o 
 
 April 30 
 
 ,1 . . . . 
 
 
 
 ,, 
 
 2,629 i 10 
 
 May 31 
 
 
 
 
 
 
 2,491 o 6 
 
 June 30 
 
 .... 
 
 
 
 .1 
 
 2,717 i 4 
 
 Jan. 31 
 
 Commission allowed 
 
 C/R 87 
 
 310 4 2 
 
 
 
 Feb. 28 
 
 ... 
 
 
 319 18 7 
 
 
 
 Mar. 31 
 
 
 
 291 16 7 
 
 
 
 April 30 
 
 ,. 
 
 M 
 
 254 ii 6 
 
 
 
 May 31 
 
 ii 
 
 
 352 I 10 
 
 
 
 June 30 
 
 .... 
 
 
 
 329 10 6 
 
 
 
 
 
 
 
 G/L IOO 
 
 i 8s8 ^ 2 
 
 June 30 
 
 Bad Debts written off Williams . . 
 
 A/L32 
 
 13 2 9 
 
 
 
 
 Howard . . 
 
 35 
 
 i 5 o 
 
 
 
 June 30 
 
 ,, Balances outstanding . . 
 
 
 
 $ 
 
 T 4 7 9 
 6,321 3 7 
 
 
 
 
 
 
 24,611 18 10 
 
 June 30 
 
 By Balances prepaid 
 
 - 
 
 
 B/D 
 
 182 9 6 
 
 CANVASSERS' EXPENSES. 
 
 (102} 
 
 1895 
 
 
 
 s d 
 
 1895 
 
 
 P/T. 
 
 s d 
 
 Jan. 31 
 Feb. 28 
 
 To Cash 
 
 90 
 
 3 i 8 
 2 17 8 
 
 June 30 
 
 By Trading Account 
 
 140 
 
 72 8 i 
 
 Mar. 31 
 
 
 
 3 16 3 
 
 
 
 
 
 Apr. 30 
 
 
 
 459 
 
 
 
 
 
 
 Sundry 
 
 61 
 
 23 i 7 
 
 
 
 
 
 May 31 
 
 Cash 
 
 90 
 
 3 J 7 i 
 
 
 
 
 
 June 30 
 
 
 
 4 i 8 
 
 
 
 
 
 ., 
 
 Sundry . . 
 
 61 
 
 27 6 5 
 
 
 
 
 
 
 
 
 72 8 i 
 
 
 
 
 72 8 i 
 
 
 
 
 
 
 
 
 
 CANVASSERS' COMMISSION. 
 
 (103} 
 
 1895 
 
 Jan. 31 
 
 To Sundry . . 
 
 61 
 
 s d 
 
 15 3 o 
 
 T 1895 
 June 30 
 
 By Trading Account 
 
 P/L 
 
 140 
 
 s d 
 
 752 5 5 
 
 April 30 
 
 ,, 
 
 M 
 
 352 o 9 
 
 
 
 
 
 June 30 
 
 ,, 
 
 
 
 385 i 8 
 
 
 
 
 
 
 
 
 752 5 5 
 
 
 
 
 752 5 5 
 
174 
 
 NEWSPAPER ACCOUNTS. 
 
 (104) 
 
 CONTRIBUTORS' 
 
 1 895 
 Jan. 31 
 Feb. 28 
 
 To Cash 
 
 
 s d 
 
 88 
 
 s d 
 
 724 i 8 
 685 3 i 
 
 Mar. 31 
 
 ,, 
 
 
 
 B 
 
 673 9 8 
 
 April 30 
 May 31 
 June 30 
 June 30 
 
 ,, Balances outstanding . . 
 
 
 
 
 C/D 
 
 732 8 10 
 707 i ii 
 686 16 8 
 722 i 3 
 
 
 
 
 
 
 4,93i 3 i 
 
 
 
 
 
 
 
 INVOICE LEDGER ACCOUNT. 
 
 (105) 
 
 1895 
 
 
 
 s d 
 
 1895 
 
 
 
 s d 
 
 Jan. 31 
 
 To Cash 
 
 88 
 
 1,113 I! 
 
 Jan. i 
 
 By Balances outstdng 
 
 B/D 
 
 5,039 8 7 
 
 Feb. 28 
 
 
 
 1,301 13 4 
 
 
 
 I/B 
 
 
 Mar. 31 
 April 30 
 May 31 
 
 M 
 
 
 
 1,552 4 ii 
 1,977 o o 
 2,145 7 o 
 
 Jan. 31 
 Feb. 28 
 Mar. 31 
 
 , Invoices 
 
 61 
 
 1,834 6 8 
 i, 068 8 o 
 
 1,514 12 2 
 
 June 30 
 June 30 
 
 Balances outstand- 
 
 
 
 i,953 16 3 
 
 April 30 
 May 31 
 
 , 
 
 
 
 1,658 i 5 
 1,340 9 2 
 
 
 ing 
 
 C/D 
 
 4,773 " 4 
 
 June 30 
 
 , 
 
 >, 
 
 2,361 17 10 
 
 
 
 
 
 14,817 3 10 
 
 
 
 
 
 14,817 3 10 
 
 
 
 
 
 June 30 
 
 By Balances outstand- 
 
 
 
 
 
 
 
 
 ing .. 
 
 B/D 
 
 4-773 " 4 
 
 EDITORIAL SALARIES. 
 
 (106) 
 
 1895 
 
 Jan. 31 
 Feb. 28 
 
 To Cash 
 
 89 
 
 s d 
 
 500 i 10 
 
 500 i 10 
 
 1895 
 June 30 
 
 By Trading Account 
 
 P/L 
 
 140 
 
 s d 
 
 3,001 12 8 
 
 Mar. 31 
 
 
 
 500 7 3 
 
 
 
 
 
 April 30 
 
 , 
 
 , 
 
 500 7 3 
 
 
 
 
 
 May 31 
 
 , 
 
 , 
 
 500 7 3 
 
 
 
 
 
 June 30 
 
 , ... 
 
 > 
 
 500 7 3 
 
 
 
 
 
 
 
 
 3,001 12 8 
 
 
 
 
 3,001 12 8 
 
 
 
 
 ^ 
 
 
 
 
 ^^^"~ 
 
NEWSPAPER ACCOUNTS. 
 
 175 
 
 LEDGER ACCOUNT. 
 
 (104) 
 
 
 
 
 Literature. 
 
 
 News 
 
 
 
 1895 
 
 Jan. i 
 Jan. 3: 
 Feb. 28 
 Mar. 31 
 April 30 
 May 31 
 June 30 
 
 By Balances outstanding 
 Contributions as per Registers . . 
 
 44 
 
 s d 
 
 362 i 8 
 
 331 2 9 
 
 393 9 7 
 405 i 7 
 310 2 3 
 316 10 6 
 
 45 
 
 s d 
 
 410 i 6 
 292 2 7 
 375 i 8 
 352 8 2 
 422 i 
 472 o 10 
 
 B/D 
 
 P/L 
 
 s d 
 
 456 9 10 
 
 
 
 
 2,118 8 4 
 
 
 2,323 16 3 
 
 140 
 
 4,442 4 7 
 
 ,, ., 
 
 Waste Contributions transferred 
 to Expenses 
 
 
 
 45 
 
 32 8 8 
 
 G/L 
 107 
 
 32 8 8 
 
 June 30 
 
 By Balances outstanding 
 
 
 
 
 
 B/D 
 
 4,93i 3 i 
 722 i 3 
 
 EDITOBIAL. EXPENSES. 
 
 (107) 
 
 
 
 
 
 
 
 
 
 1895 
 
 Jan. 31 
 
 To Sundry 
 
 61 
 
 s d 
 
 39 4 3 
 
 1895 
 June 30 
 
 By Trading Account 
 
 P/L 
 140 
 
 s d 
 3i8 9 3 
 
 
 Cash 
 
 90 
 
 826 
 
 
 
 
 
 Feb. 28 
 
 Sundry 
 
 61 
 
 36 2 9 
 
 
 
 
 
 ) 
 
 Cash 
 
 90 
 
 7 8 2 
 
 
 
 
 
 Mar. 31 
 
 Sundry 
 
 61 
 
 33 i 8 
 
 
 
 
 
 n 
 
 Cash 
 
 90 
 
 8 5 4 
 
 
 
 
 
 April 30 
 
 Sundry 
 
 61 
 
 42 o 5 
 
 
 
 
 
 
 Cash 
 
 90 
 
 6 19 2 
 
 
 
 
 
 May 31 
 
 Sundry 
 
 61 
 
 47 o 9 
 
 
 
 
 
 
 Cash 
 
 QO 
 
 8 i o 
 
 
 
 
 
 June 30 
 
 Sundry 
 
 61 
 
 40 o 9 
 
 
 
 
 
 
 Cash 
 
 90 
 
 9 13 10 
 
 
 
 
 
 
 Transfer from 
 
 G/L 
 
 
 
 
 
 
 
 Contributions . . 
 
 104 
 
 32 8 8 
 
 
 
 
 
 
 
 
 318 9 3 
 
 
 
 
 318 9 3 
 
 
 
 
 
 
 
 
 
 COMPOSING WAGES. 
 
 (108) 
 
 1895 
 
 Jan. 31 
 Feb. 28 
 
 To Cash 
 
 89 
 
 * d 
 
 680 4 5 
 665 6 o 
 
 1895 
 June 30 
 
 By Trading Account 
 
 P/L 
 140 
 
 s d 
 4,227 6 2 
 
 Mar. 31 
 
 
 
 855 1 9 
 
 
 
 
 
 April 30 
 
 , 
 
 n 
 
 632 i o 
 
 
 
 
 
 May 31 
 
 i 
 
 
 621 8 9 
 
 
 
 
 
 June 30 
 
 
 
 
 
 772 15 3 
 
 
 
 
 
 
 
 
 4,227 6 2 
 
 
 
 
 4,227 6 2 
 
 
 
 
 
 
 
 
 
176 
 
 NEWSPAPER ACCOUNTS. 
 
 COMPOSING EXPENSES. 
 
 (109) 
 
 1895 
 
 Jan. 31 
 
 To Sundry 
 
 61 
 
 s d 
 
 2 17 
 
 1895 
 June 30 
 
 By Trading Account 
 
 P/L 
 
 140 
 
 s d 
 
 82 o 8 
 
 
 Cash 
 
 90 
 
 252 
 
 
 
 
 
 Feb. 28 
 
 !> 
 
 
 3 i o 
 
 
 
 
 
 Mar. 31 
 
 
 M 
 
 121 
 
 
 
 
 
 
 Sundry . . 
 
 61 
 
 15 2 10 
 
 
 
 
 
 April 30 
 
 ,, 
 
 
 
 21 3 5 
 
 
 
 
 
 n 
 
 Cash 
 
 qo 
 
 i 6 4 
 
 
 
 
 
 May 31 
 
 
 
 2 I 8 
 
 
 
 
 
 
 , Sundry . . 
 
 6 1 
 
 27 i 8 
 
 
 
 
 
 
 
 
 si} 3 
 
 
 
 
 
 
 , Cash 
 
 go 
 
 6 3 
 
 
 
 
 
 
 
 
 82 o 8 
 
 
 
 
 82 o 8 
 
 
 
 
 " 
 
 
 
 
 .., 
 
 FOUNDRY WAGES. 
 
 (110) 
 
 1895 
 
 Jan. 31 
 Feb. 28 
 
 To Cash . . . . i 89 
 
 s d 
 
 53 3 2 
 
 52 2 
 
 1895 
 June 30 
 
 By Trading Account 
 
 P/L 
 HO 
 
 s d 
 
 362 6 10 
 
 Mar. 31 
 
 i 
 
 65 2 4 
 
 
 
 
 
 April 30 
 
 ,, 
 
 59 i 4 
 
 
 
 
 
 May 31 
 
 
 
 59 i 4 
 
 
 
 
 
 June 30 
 
 . . | 
 
 73 16 8 
 
 
 
 
 
 
 i 
 
 362 6 10 
 
 
 
 
 362 6 10 
 
 
 
 
 
 
 
 
 FOUNDRY EXPENSE- 
 
 (UL) 
 
 1 895 
 Jan. 31 
 Feb. 28 
 Mar. 31 
 April 30 
 May 31 
 June 30 
 
 To Sundry 
 
 61 
 
 s d 
 4 i 8 
 14 3 6 
 16 6 2 
 
 21 3H 
 
 II 2 7 
 
 12 4 9 
 
 1895 
 June 30 
 
 By Trading Account 
 
 P/L 
 
 140 
 
 s d 
 
 79 2 7 
 79 2 7 
 
 79 2 7 
 
 
 
 MACHINING WAGES. (112) 
 
 1895 
 
 Jan. "31 
 Feb. 28 
 Mar. 31 
 April 30 
 May 31 
 June 30 
 
 To Cash .. 
 
 89 
 
 s d 
 76 10 o 
 76 10 o 
 95 12 6 
 76 10 o 
 76 10 o 
 91 6 o 
 
 1895 
 June 30 
 
 By Trading Account 
 
 P/L 
 140 
 
 s d 
 
 492 18 6 
 
 i; I; =1 
 
 
 
 492 18 6 
 
 492 18 6 
 
 ^__------ -> 
 
NEWSPAPER ACCOUNTS. 
 
 177 
 
 MACHINING EXPENSES. 
 
 (113) 
 
 1895 
 
 /an. 31 
 
 To Sundry . 
 
 61 
 
 s d 
 
 122 I II 
 
 1895 
 June 30 
 
 By Trading Account 
 
 P/L 
 
 140 
 
 s d 
 702 6 8 
 
 
 ., Cash 
 
 9 
 
 i 19 8 
 
 
 
 
 
 Feb. 28 
 
 Sundry 
 
 61 
 
 97 2 6 
 
 
 
 
 
 
 Cash 
 
 go 
 
 2 3 8 
 
 
 
 
 
 Mar. 31 
 
 Sundry 
 
 61 
 
 103 O 2 
 
 
 
 
 
 
 , Cash 
 
 go 
 
 i 8 g 
 
 
 
 
 
 April 30 
 
 , Sundry 
 
 61 
 
 132 i 8. 
 
 
 
 
 
 May 31 
 
 , Cash 
 , Sundry 
 
 go 
 61 
 
 i 15 4 
 129 6 5 
 
 
 
 
 
 
 , Cash 
 
 go 
 
 237 
 
 
 
 
 
 June 30 
 
 , Sundry 
 
 61 
 
 106 10 ii 
 
 
 
 
 
 M 
 
 , Cash 
 
 go 
 
 2 12 I 
 
 
 
 
 
 
 
 
 702 6 8 
 
 
 
 
 702 6 8 
 
 
 
 
 
 
 
 
 ^______ 
 
 PAPER. 
 
 (114) 
 
 1895 
 
 
 
 s d 
 
 1895 
 
 
 P/I. 
 
 s d 
 
 Jan. i 
 
 3i 
 
 To Paper in stock 
 Paper bought . . 
 
 B/D 
 
 61 
 
 193 i 10 
 681 19 2 
 
 June 30 
 
 By Trading Account 
 ., Paper in stock 
 
 140 
 
 C/D 
 
 3994 o i 
 198 19 9 
 
 Feb. 28 
 
 
 
 708 2 9 
 
 
 
 
 
 Mar. 31 
 
 
 
 724 i 6 
 
 
 
 
 
 April 31 
 May 31 
 
 
 
 
 631 8 2 
 6 4 r 3 7 
 
 
 
 
 
 June 30 
 
 
 
 
 613 2 10 
 
 
 
 
 
 
 
 
 4,192 19 10 
 
 
 
 
 4,192 19 10 
 
 June 30 
 
 To Paper in stock 
 
 B/D 
 
 198 19 9 
 
 
 
 
 
 ILLUSTRATIONS. 
 
 (115) 
 
 1895 
 
 
 
 s d 
 
 1895 
 
 
 P/L 
 
 s d 
 
 Jan. 31 
 
 To Drawings, &c., 
 
 
 
 June 30 
 
 By Trading Account 
 
 140 
 
 268 3 10 
 
 
 bought 
 
 61 
 
 42 9 3 
 
 
 
 
 
 Feb. 28 
 
 do. 
 
 
 39 3 6 
 
 
 
 
 
 Mar. 31 
 
 do. 
 
 
 48 i 10 
 
 
 
 
 
 Apr. 30 
 
 do. 
 
 
 46 10 2 
 
 
 
 
 
 May 31 
 
 do. 
 
 
 41 8 i 
 
 
 
 
 
 June 30 
 
 do. 
 
 
 50 II 
 
 
 
 
 
 
 
 
 268 3 10 
 
 
 
 
 268 3 10 
 
 
 
 
 
 
 
 
 
178 
 
 NEWSPAPER ACCOUNTS. 
 
 REPAIRS AND WEAR AND TEAR OF PLANT. 
 
 (116) 
 
 1895 
 
 
 
 s d 
 
 1895 
 
 
 P/L 
 
 s d 
 
 Jan. 31 
 May 31 
 
 To Repairs 
 
 61 
 
 37 3 2 
 75 o 10 
 
 June 30 
 
 By Trading Account 
 
 140 
 
 1,056 2 II 
 
 June 30 
 
 
 
 26 i 8 
 
 
 
 
 
 a n 
 
 Wear and tear 
 
 P/L 
 
 
 
 
 
 
 
 Machinery 
 
 135 
 
 730 7 5 
 
 
 
 
 
 
 Type 
 
 136 
 
 95 2 6 
 
 
 
 
 
 
 Furniture 
 
 IS7 
 
 58 n 6 
 
 
 
 
 
 
 Fixtures and 
 
 
 
 
 
 
 
 
 Fittings 
 
 138 
 
 33 15 10 
 
 
 
 
 
 
 
 
 
 1,056 2 II 
 
 
 
 
 1,056 2 II 
 
 
 
 DISTRIBUTION WAGES. 
 
 (117) 
 
 1895 
 
 Jan. 31 
 Feb. 28 
 
 To Cash 
 
 8 9 
 
 s d 
 
 158 14 8 
 156 i 6 
 
 1895 
 June 30 
 
 By Trading Account 
 
 P/L 
 140 
 
 s d 
 
 1,019 13 5 
 
 Mar. 31 
 
 
 
 198 7 7 
 
 
 
 
 
 April 30 
 
 
 
 157 o 8 
 
 
 
 
 
 May 31 
 
 ir I 
 
 
 158 2 6 
 
 
 
 
 
 June 30 
 
 
 
 191 6 6 
 
 
 
 
 
 
 
 
 1,019 13 5 
 
 
 
 
 1,019 13 5 
 
 
 
 
 
 
 
 
 
 HORSE AND CART HIRE. 
 
 (118) 
 
 1895 
 
 Jan. 31 
 Feb. 28 
 Mar. 31 
 April 30 
 May 31 
 June 30 
 
 To Sundry 
 
 61 
 
 s d 
 
 85 10 o 
 87 o 8 
 96 i 9 
 92 i 8 
 88 2 9 
 93 9 5 
 
 1895 
 June 30 
 
 By Trading Account 
 
 P/L 
 140 
 
 s d 
 
 542 6 3 
 
 542 6 3 
 
 542 6 3 
 
 ^^ 
 
 ^^" "" 
 
 DISTRIBUTION TRAVELLING EXPENSES. (H9] 
 
 1895 
 
 Jan. 31 
 
 To Cash 
 
 90 
 
 s d 
 
 30 5 8 
 
 1895 
 June 30 
 
 By Trading Account 
 
 P/L 
 140 
 
 s d 
 176 o 10 
 
NEWSPAPEK ACCOUNTS. 
 
 179 
 
 DISTRIBUTION CARRIAGE. 
 
 (1*0) 
 
 1895 
 
 Jan. 31 
 Feb. 28 
 
 To Cash . . 
 
 90 
 
 s d 
 
 45 i 10 
 42 9 o 
 
 T 1895 
 June 30 
 
 By Trading Account 
 
 P/L 
 
 140 
 
 s d 
 
 267 i 3 
 
 Mar. 31 
 
 
 
 
 48 o 9 
 
 
 
 
 
 April 30 
 
 ,, , 
 
 M 
 
 42 3 10 
 
 
 
 
 
 May 31 
 
 ,, , 
 
 
 
 47 J 9 
 
 
 
 
 
 June 30 
 
 ,. i. 
 
 
 
 42 4 i 
 
 
 
 
 
 
 
 
 267 i 3 
 
 
 
 
 267 i 3 
 
 POSTAGE OF COPIES. 
 
 (121) 
 
 1895 
 
 
 
 s d 
 
 1895 
 
 
 P/L 
 
 s d 
 
 Jan. 31 
 Feb. 28 
 
 To Cash 
 
 9i 
 
 25 10 2 
 
 26 i 8 
 
 June 30 
 
 By Trading Account 
 
 I 4 
 
 156 2 9 
 
 Mar. 31 
 
 
 
 28 9 6 
 
 
 
 . 
 
 , 
 
 April 30 
 
 
 
 24 2 i 
 
 
 
 
 
 May 31 
 
 ,, 
 
 M 
 
 25 8 7 
 
 
 
 
 
 June 30 
 
 ... 
 
 .. 
 
 26 10 9 
 
 
 
 
 
 
 
 
 156 2 9 
 
 
 
 
 156 2 9 
 
 
 
 
 "" l " - ""^ 1 
 
 
 
 
 ""^~"" 
 
 DISTRIBUTION SUNDRY EXPENSES. 
 
 1895 
 
 Jan. 31 
 
 To Sundry . 
 
 61 
 
 s d 
 
 9 12 8 
 
 1895 
 June 30 
 
 By Trading Account 
 
 P/L 
 140 
 
 s d 
 
 HO 2 I 
 
 
 Cash 
 
 9 
 
 8 i 10 
 
 
 
 
 
 Feb. 28 
 
 ,, Sundry . 
 
 61 
 
 9 18 6 
 
 
 
 
 
 
 Cash 
 
 90 
 
 9 10 6 
 
 
 
 
 
 Mar. 31 
 
 Sundry . 
 
 61 
 
 IO 2 II 
 
 
 
 
 
 
 , Cash . 
 
 9 
 
 7 6 i 
 
 
 
 
 
 April 30 
 
 , Sundry . 
 
 61 
 
 12 II 3 
 
 
 
 
 
 ^ 
 
 , Cash 
 
 9 
 
 829 
 
 
 
 
 
 May 31 
 
 , Sundry . 
 
 61 
 
 8 i 7 
 
 
 
 
 
 
 , Cash 
 
 9 
 
 892 
 
 
 
 
 
 June 30 
 
 , Sundry . 
 
 61 
 
 9 14 i 
 
 
 
 
 
 11 
 
 , Cash 
 
 90 
 
 8 10 9 
 
 
 
 
 
 
 
 
 110 2 i 
 
 
 
 
 lIO 2 I 
 
 
 
 
 
 
 
 
 
 RENT, RATES AND TAXES. 
 
 (123) 
 
 1895 
 
 Jan. 31 
 
 To Sundry 
 
 61 
 
 s d 
 
 15 7 6 
 
 1895 
 June 30 
 
 By Trading Account 
 
 P/L 
 
 140 
 
 s d 
 
 882 4 3 
 
 M 
 
 n tt 
 
 H 
 
 152 13 n 
 
 
 
 
 
 Mar. 31 
 
 a n 
 
 
 350 o o 
 
 
 
 
 
 May 31 
 
 n n 
 
 
 14 2 IO 
 
 
 
 
 
 June 30 
 
 
 
 n 
 
 350 
 
 
 
 
 
 
 
 
 882 4 3 
 
 
 
 
 882 4 3 
 
 
 
 
 
 
 
 
 
180 
 
 NEWSPAPER ACCOUNTS. 
 
 GAS AND WATER. 
 
 (124) 
 
 1895 
 
 Jan. 31 
 
 To Sundry 
 
 61 
 
 s d 
 
 25 8 o 
 
 1895 
 June 30 
 
 By Trading Account 
 
 P/L 
 140 
 
 8 d 
 
 433 8 10 
 
 Apr. 30 
 
 n n 
 
 
 
 210 6 
 
 
 
 
 
 June 30 
 
 
 
 
 
 198 o 4 
 
 
 
 
 
 
 
 
 433 8 10 
 
 
 
 
 433 8 10 
 
 
 GENERAL SALARIES AND WAGES. 
 
 (125} 
 
 i8os 
 
 
 
 s d 
 
 1895 
 
 P/L 
 
 s d 
 
 Jan. 31 
 Feb. 28 
 
 To Cash 
 
 89 
 
 247 17 8 
 247 17 8 
 
 ljune 30 
 
 By Trading Account 140 
 
 1,487 6 8 
 
 Mar. 31 
 
 
 n 
 
 232 16 7 
 
 j 
 
 
 
 April 30 
 May 31 
 
 
 
 
 25? 18 3 
 252 18 3 
 
 1 
 
 
 
 June 30 
 
 
 H 
 
 252 18 3 
 
 
 
 
 
 
 
 
 1,487 6 8 
 
 i 
 
 
 
 1,487 6 8 
 
 GENERAL- STATIONERY. 
 
 (126} 
 
 1895 
 
 Jan. 31 
 Feb. ?8 
 
 To Sundry 
 
 61 
 
 s d 
 24 3 5 
 15 i 9 
 
 1895 
 June 30 
 
 By Trading Account 
 
 P/L 
 140 
 
 s d 
 
 175 2 8 
 
 Mar. 31 
 
 
 
 37 2 8 
 
 
 
 
 
 April 30 
 May 31 
 
 
 
 
 32 i 6 
 29 2 7 
 
 
 
 
 
 June 30 
 
 
 
 
 37 10 9 
 
 
 
 
 
 
 
 
 175 2 8 
 
 
 
 
 175 2 8 
 
 
 
 
 
 
 
 
 
 GENERAL POSTAGE. 
 
 (127} 
 
 1895 
 
 Jan. 31 
 Feb. 28 
 
 To Cash 
 
 9i 
 
 s d 
 
 26 8 4 
 25 16 5 
 
 1895 
 June 30 
 
 By Trading Account 
 
 P/L S d 
 
 140 1 162 i 9 
 
 Mar. 31 
 
 
 
 26 13 ii 
 
 
 
 
 April 30 
 
 i 
 
 
 26 18 5 
 
 
 
 
 May 31 
 
 ., 
 
 
 29 7 3 
 
 
 
 
 June 30 
 
 ., 
 
 
 26 17 5 
 
 
 
 
 
 
 
 162 i 9 
 
 
 
 \i62 i 9 
 
 
 
 
 
 
 
 'mmm 
 
NEWSPAPER ACCOUNTS. 
 
 181 
 
 TELEGRAMS. 
 
 (128) 
 
 1895 
 
 
 
 s d 
 
 i895 
 
 
 P/L 
 
 s d 
 
 Jan. 31 
 Feb. 28 
 
 To Cash 
 
 go 
 
 15 9 i 
 18 9 8 
 
 June 30 
 
 By Trading Account 
 
 140 
 
 84 i 3 
 
 Mar. 31 
 
 > 
 
 
 14 2 7 
 
 
 
 
 
 April 30 
 May 31 
 
 ' " 
 
 
 13 i 9 
 
 II 2 10 
 
 
 
 
 
 June 30 
 
 , 
 
 
 ii 15 4 
 
 
 
 
 
 
 
 
 84 i 3 
 
 
 
 
 84 i 3 
 
 CONTENTS BILL. 
 
 (129} 
 
 i895 
 
 
 
 s d 
 
 1895 
 
 
 P/L 
 
 s d 
 
 Jan. 31 
 Feb. 28 
 
 To Sundry 
 
 6 
 
 27 15 9 
 
 22 I 8 
 
 June 30 
 
 By Trading Account 
 
 140 
 
 140 18 6 
 
 Mar. 31 
 
 n D 
 
 
 21 3 7 
 
 
 
 
 
 rl 30 
 31 
 
 " 
 
 
 23 7 4 
 25 o 6 
 
 
 
 
 
 June 30 
 
 i, 
 
 
 21 9 8 
 
 
 
 
 
 
 
 
 140 18 6 
 
 
 
 
 140 18 6 
 
 
 
 
 
 
 
 
 
 GENERAL SUNDRY EXPENSES. 
 
 (130) 
 
 1895 
 
 
 
 s d 
 
 1895 
 
 
 P/L 
 
 s d 
 
 Jan. 31 
 
 To Sundry . 
 
 61 
 
 i 2 9 
 
 June 30 
 
 By Trading Account 
 
 140 
 
 103 i 10 
 
 Feb. 28 
 
 Cash 
 Sundry . 
 
 i? 
 
 8 10 6 
 2 3 6 
 
 
 
 
 
 
 Cash 
 
 90 
 
 7 19 6 
 
 
 
 
 
 Mar. 31 
 
 Sundry . 
 
 61 
 
 12 I 7 
 
 
 
 
 
 
 Cash 
 
 90 
 
 7 10 4 
 
 
 
 
 
 April 30 
 
 Sundry . 
 
 61 
 
 976 
 
 
 
 
 
 
 , Cash . 
 
 9 
 
 9 i 8 
 
 
 
 
 
 May 31 
 
 , Sundry . 
 
 61 
 
 ii o 7 
 
 
 
 
 
 
 , Cash 
 
 90 
 
 8 10 2 
 
 
 
 
 
 June 30 
 
 , Sundry . 
 
 61 
 
 ii 5 9 
 
 
 
 
 
 " 
 
 , Cash 
 
 90 
 
 10 8 o 
 
 
 
 
 
 
 
 
 103 i 10 
 
 
 
 
 103 i 10 
 
 
 
 
 
 
 
 
 == 
 
182 
 
 NEWSPAPER ACCOUNTS. 
 
 LAW AND AUDIT EXPENSES. 
 
 (131) 
 
 1895 
 
 June 30 
 
 To Sundry . . 
 
 61 
 
 s d 1 
 301 6 3 
 
 1895 
 June 30 
 
 By Trading Account 
 
 P/L 
 104 
 
 s d 
 
 301 6 3 
 
 301 6 3 
 
 301 6 3 
 
 ADVERTISING. 
 
 (132) 
 
 1895 
 
 Jan. 31 
 Feb. 28 
 
 To Sundry . 
 
 61 
 
 s d 
 
 ioi 4 9 
 10 6 3 
 
 T 1895 
 June 30 
 
 By Trading Account 
 
 P/L 
 104 
 
 s d 
 
 201 8 
 
 Mar. 31 
 
 i 
 
 
 17 i 9 
 
 
 
 
 
 t/S'S 
 
 ... 
 
 
 
 9 i 7 
 23 6 5 
 
 
 
 
 
 June 30 
 
 . 
 
 - 
 
 39 19 ii 
 
 
 
 
 
 
 
 
 201 o 8 
 
 
 
 
 201 o 8 
 
 BAD DEBTS. 
 
 (133) 
 
 1895 
 
 
 
 s d 
 
 1895 
 
 
 
 s d 
 
 June 30 
 
 To Bad Debts writ- 
 
 
 
 Jan. i 
 
 By Balance, Reserve 
 
 B/D 
 
 IIO 2 6 
 
 
 ten off- 
 
 G/L 
 
 
 
 
 P/L 
 
 
 
 Sales Ledger 
 
 92 
 
 i o 3 
 
 June 30 
 
 Trading Account 
 
 140 
 
 258 7 6 
 
 
 Subscription 
 
 
 
 
 
 
 
 
 Ledger 
 
 95 
 
 i 6 
 
 
 
 
 
 
 Advertisement 
 
 
 
 
 
 
 
 June 30 
 
 Ledger 
 Balance 
 
 & 
 
 H 7 9 
 353 o 6 
 
 
 
 
 
 
 
 
 368 10 o 
 
 
 
 
 368 10 o 
 
 
 
 
 
 1895 
 
 
 
 __^__~ 
 
 
 
 
 
 June 30 
 
 By Balance .. 
 
 B/D 
 
 353 o 6 
 
PRIVATE LEDGER 
 
 INDEX 
 
 Fo. 
 
 Balance Sheet, 30th June 1895... ... ... 141 
 
 Capital Account ... ... ... ... 134 
 
 Fixtures and Fittings ... ... ... 138 
 
 Furniture ... ... ... ... 137 
 
 Goodwill ... ... ... 139 
 
 Machinery ... ... ... ... 135 
 
 Trading Account ... ... ... ... 141 
 
 Type ... ... ... ... 136 
 
184 
 
 NEWSPAPER ACCOUNTS. 
 
 CAPITAL ACCOUNT. 
 
 1895 
 
 Jan. 31 
 Feb. 28 
 Mar. 31 
 April 30 
 
 April 30 
 June 30 
 
 To Cash 1,000 o o 
 
 ,, 1.200 O 
 
 500 o o 
 
 ,, 1,200 O 
 
 88 
 
 C/D 
 
 
 
 s d 
 
 2,900 o o 
 30,566 6 8 
 
 1895 
 Jan. i 
 
 June 30 
 
 1895 
 June 30 
 
 By Balance 
 
 Net profit half- 
 year to date . . 
 
 By Balance . . 
 
 3,900 o o 
 Less 
 By Cash 1,000 o o 
 
 To Balance 
 
 33,466 6 8 
 
 
 29,913 4 o 
 
 3,553 2 
 
 MACHINERY. 
 
 (135) 
 
 1895 
 Jan. i 
 
 June 30 
 
 To Balance 
 To Balance 
 
 B/D 
 
 
 
 B/D 
 
 s d 
 
 14,607 8 7 
 
 1895 
 June 30 
 
 By Wear and Tear 
 10% per annum 
 ,, Balance 
 
 G/L 
 
 116 
 
 C/D 
 
 
 s d 
 730 7 5 
 
 13,877 I 2 
 
 14,607 8 7 
 
 14,607 8 7 
 
 13,877 i 2 
 
 TYPE. (236) 
 
 1895 
 Jan. i 
 
 3 1 
 
 June 30 
 
 To Balance . . 
 Purchases 
 
 To Balance 
 
 B/D 
 
 61 
 
 B/D 
 
 * d 
 
 602 3 i 
 418 18 o 
 
 1895 
 June 30 
 
 By Wear and Tear 
 20% per annum 
 Balance 
 
 G/L 
 
 116 
 
 C/D 
 
 s d 
 
 95 2 6 
 925 18 7 
 
 1,021 i i 
 
 l.Q2I I I 
 
 925 18 7 
 
NEWSPAPER ACCOUNTS. 
 
 185 
 
 FURNITUKE. 
 
 (137) 
 
 1895 
 
 Jan. i 
 Jan. 31 
 
 June 30 
 
 To Balance . . 
 Typewriter 
 (Edwards') 
 
 To Balance 
 
 B/D 
 
 61 
 
 B/D 
 
 s d 
 M54 3 6 
 
 20 18 o 
 
 1895 
 June 30 
 
 By Wear and Tear 
 10% per annum 
 Balance 
 
 G/L 
 
 116 
 
 C/D 
 
 s d 
 
 58 ii 6 
 1,116 10 o 
 
 i,i75 i 6 
 
 i,i75 i 6 
 
 1,116 10 o 
 
 
 FIXTURES AND FITTINGS. (138) 
 
 1895 
 
 Jan. i 
 June 30 
 
 To Balance 
 To Balance 
 
 B/D 
 B/D 
 
 s d 
 
 675 17 7 
 
 1895 
 June 30 
 
 By Wear and Tear 
 10% per annum 
 Balance.. 
 
 G/L 
 
 116 
 
 C/D 
 
 s d 
 
 33 15 10 
 642 i 9 
 
 675 17 7 
 
 675 17 7 
 
 642 i 9 
 
 GOODWILL. (139) 
 
 T 1895 
 Jan. i 
 
 June 30 
 
 To Balance 
 To Balance 
 
 B/D 
 
 
 B/D 
 
 s d 
 12,500 o o 
 
 1895 
 
 June 30 
 
 By Balance . . 
 
 C/D 
 
 
 
 s d 
 12,500 o o 
 
 12,500 o o 
 12,500 o o 
 
 12,500 o o 
 
186 
 
 NEWSPAPER ACCOUNTS. 
 
 (140) 
 
 TRADING 
 HALF-YEAR 
 
 
 
 
 
 S 
 
 d 
 
 s d 
 
 
 To COST OF PRODUCTION 
 
 G/L 
 
 
 
 
 
 
 Contributions Literature 
 
 104 
 
 2,118 
 
 8 
 
 4 
 
 
 
 News 
 
 
 2,323 
 
 16 
 
 3 
 
 
 
 
 
 4,442 
 
 4 
 
 7 
 
 
 
 Editorial Salaries 
 
 106 
 
 3,001 
 
 12 
 
 8 
 
 
 
 Expenses 
 
 107 
 
 
 n 
 
 3 
 
 
 
 Composing - Wages 
 
 1 08 
 
 4,227 
 
 6 
 
 2 
 
 
 
 Expenses 
 
 109 
 
 82 
 
 
 
 8 
 
 
 
 Foundry Wages 
 
 
 362 
 
 C 
 
 10 
 
 
 
 Expenses 
 
 in 
 
 79 
 
 2 
 
 7 
 
 
 
 Machining Wages 
 
 112 
 
 492 
 
 18 
 
 6 
 
 
 
 Expenses 
 
 "3 
 
 702 
 
 6 
 
 8 
 
 
 
 Paper 
 
 114 
 
 3,994 
 
 
 
 i 
 
 
 
 Illustiations 
 
 "5 
 
 268 
 
 3 
 
 10 
 
 
 
 Repairs and wear and tear of Plant 
 
 116 
 
 1,056 
 
 2 
 
 ii 
 
 
 
 COST OF DISTRIBUTION 
 
 
 
 
 
 19,026 14 9 
 
 
 Wages . 
 
 117 
 
 1,019 
 
 13 
 
 5 
 
 
 
 Horse and Cart Hire 
 
 1x8 
 
 54 2 
 
 
 3 
 
 
 
 Travelling 
 
 119 
 
 176 
 
 
 
 10 
 
 
 
 Carriage 
 
 120 
 
 267 
 
 I 
 
 3 
 
 
 
 Postage of copies 
 
 121 
 
 156 
 
 2 
 
 9 
 
 
 
 Sundry expenses . . 
 
 122 
 
 no 
 
 2 
 
 i 
 
 
 
 
 
 
 
 
 2,271 6 7 
 
 
 ,, GENERAL CHARGES 
 
 
 
 
 
 
 
 Rent, Rates and Taxes 
 
 123 
 
 882 
 
 4 
 
 
 
 
 Gas and Water 
 
 124 
 
 433 
 
 8 
 
 10 
 
 
 
 Salaries and Wages 
 Stationery 
 
 III 
 
 1,487 
 175 
 
 6 
 
 2 
 
 i 
 
 
 
 Postage 
 
 127 
 
 162 
 
 I 
 
 9 
 
 
 
 Telegrams 
 Contents Bill 
 
 128 
 129 
 
 84 
 140 
 
 I 
 
 18 
 
 i 
 
 
 
 Sundry 
 
 130 
 
 103 
 
 i 
 
 10 
 
 
 
 Law and Audit Expenses 
 
 131 
 
 301 
 
 6 
 
 
 
 
 Advertising 
 
 132 
 
 201 
 
 
 
 8 
 
 
 
 Bad Debts 
 
 133 
 
 258 
 
 7 
 
 6 
 
 
 
 
 
 
 
 
 
 4,229 O 2 
 
 
 NET PROFIT, carried to Capital Account . . 
 
 
 
 
 
 3,553 2 8 
 
 
 
 
 
 
 
 29,080 4 2 | 
 
 I 
 
NEWSPAPER ACCOUNTS. 
 
 187 
 
 ACCOUNT. 
 
 ENDING 30TH JUNE 1895. 
 
 (140) 
 
 
 By SALES Credit.. 
 Cash 
 Back Numbers . . 
 Subscriptions 
 
 G/L 
 92 
 
 93 
 94 
 95 
 
 s d 
 
 s d 
 
 7,012 18 3 
 4,831 n 4 
 242 16 2 
 5i6 14 5 
 
 s d 
 
 
 Drawing Blocks. 
 &c. .. 
 Waste Paper 
 Sundries 
 
 96 
 
 
 
 12,604 O 2 
 
 104 7 o 
 
 2O2 14 8 
 
 395 15 9 
 
 
 
 Less 
 Commission 
 Discount 
 
 $ 
 
 162 13 4 
 39 i5 10 
 
 13,306 17 7 
 202 9 2 
 
 
 
 ,, ADVERTISEMENTS 
 Less 
 Agents' Commission . . 
 Canvassers' Salaries . . 
 ,, Expenses 
 Comm. . . 
 
 99 
 
 100 
 IOI 
 102 
 103 
 
 i,947 3 6 
 165 6 o 
 72 8 i 
 752 5 5 
 
 18,912 18 9 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 29,080 4 2 
 
188 
 
 NEWSPAPER ACCOUNTS. 
 
 (141) 
 
 BALANCE 
 
 30TH JUNE 
 
 
 To SUNDRY CREDITORS 
 Sales Ledger 
 Subscription Ledger 
 Advertisement Ledger 
 Contributors' Ledger 
 Invoice Ledger 
 
 CAPITAL 
 Balance, sist December 1894 . . 
 Net Profit, Half-year to 30th June 
 1895 
 
 G/L 
 92 
 
 95 
 99 
 
 104 
 105 
 
 P/L 
 
 134 
 
 s d 
 
 18 2 9 
 534 8 7 
 182 9 6 
 722 i 3 
 4,773 ii 4 
 
 s d 
 
 6,230 13 5 
 
 29,913 4 o 
 3.553 2 8 
 
 33,466 6 8 
 
 
 Deduct 
 Cash drawn during half-year . . 
 Balance, 3oth June 1895 
 
 
 2,900 o o 
 
 30,566 6 8 
 
 
 36,797 o i 
 
 
 
NEWSPAPER ACCOUNTS. 
 
 189 
 
 SHEET. 
 
 (141} 
 
 1895. 
 
 1 
 
 : 
 
 By SUNDRY DEBTORS 
 Sales Ledger 
 Subscription Ledger 
 Sundries Ledger 
 Advertisement Ledger 
 
 G/L 
 92 
 
 95 
 
 96 
 
 99 
 
 s d 
 
 s d 
 
 1,122 3 6 
 23 o 4 
 50 5 5 
 6,321 3 7 
 
 s d 
 
 
 Less- 
 Reserve for " Returns" 
 Commission outstand- 
 
 92 
 
 250 o o 
 
 7,5l6 12 IO 
 
 
 
 ing 
 
 IOO 
 
 693 2 I 
 
 
 
 
 Bad Debt Provision . . 
 
 133 
 
 353 o 6 
 
 
 
 
 
 
 
 
 
 
 
 
 
 1,290 2 7 
 
 6,220 10 3 
 
 
 
 ,, CASH AT BANK AND IN HAND 
 
 C/B 
 88/90/91 
 r* /T 
 
 
 
 i,3i5 18 7 
 
 
 STOCK OF PAPER 
 
 G/L 
 114 
 
 
 
 198 19 9 
 
 
 ,, PLANT Machinery 
 
 135 
 
 
 13,877 I 2 
 
 
 
 Type 
 Furniture 
 Fixtures and Fit- 
 
 137 
 
 
 925 18 7 
 1,116 10 o 
 
 
 
 tings 
 
 138 
 
 
 
 642 i 9 
 
 
 
 ,, GOODWILL AND COPYRIGHT 
 
 
 
 
 16,561 ii 6 
 
 
 (cost) 
 
 139 
 
 
 
 12,500 o o 
 
 
 
 
 
 
 36,797 o i 
 
 ====== 
 
APPENDIX B. 
 
 Special Rulings of Books for Papers 
 of small Circulation. 
 
 CONTENTS 
 
 1. Invoice Book. 
 
 2. Cash Book. 
 
 3. Petty Cash Book. 
 
1-INVOICE BOOK 
 
194 
 
 NEWSPAPER ACCOUNTS. 
 
 PURCHASES AND EXPENSES 
 
 
 
 
 
 
 Invoice Ledger 
 
 
 Invoice 
 No. 
 
 Date 
 
 Name 
 
 Particulars 
 
 
 
 
 
 
 
 Contribu- 
 tions 
 
 
 
 
 
 Fo. 
 
 Dr. 
 
 Cr. 
 
 
 
 
 
 
 
 s d 
 
 s d 
 
 s d 
 
NEWSPAPER ACCOUNTS. 
 
 195 
 
 ANALYSIS 
 
 
 
 
 
 
 
 Sundry 
 
 Editorial 
 Expenses 
 
 Production 
 Expenses 
 
 Paper 
 
 Distribu- 
 tion 
 Expenses 
 
 General 
 Charges 
 
 Advertis- 
 ing 
 
 
 
 
 
 
 
 
 
 
 
 Account 
 
 Fo 
 
 Amount 
 
 s d 
 
 s d 
 
 s d 
 
 I s d 
 
 s d 
 
 s d 
 
 e.c., 
 Rent, rates 
 
 
 s d 
 
 
 
 
 
 
 
 &c., 
 
 
 
 
 
 
 
 
 
 Repairs, 
 Purchase 
 
 
 
 
 
 
 
 
 
 of Plant, 
 
 
 
 
 
 
 
 
 
 &C..&C. 
 
 
 
2-CASH BOOK 
 
198 
 
 NEWSPAPER ACCOUNTS. 
 
 RECEIPTS 
 
 Rect. 
 
 No. 
 
 Date 
 
 Particulars 
 
 Commission 
 on Adver- 
 tisements 
 
 Led. 
 Fo. 
 
 Credit Sales 
 
 Cash Sales 
 
 Subscrip- 
 tions 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 L s d 
 
 ! s d 
 
 s d 
 
 s d 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NEWSPAPER ACCOUNTS. 
 
 199 
 
 
 PAYMENTS 
 
 Advertise- 
 ments 
 
 Total to 
 Bank 
 
 Vouchr 
 No. 
 
 Date 
 
 Particulars 
 
 Led. 
 Fo. 
 
 Details 
 
 Bank 
 
 ! 
 
 
 
 
 
 
 
 
 s d 
 
 s d 
 
 
 
 
 
 s d 
 
 s d 
 
 
 
 
 
 
 
 
 
 
 
 
 
 I 
 
 
 
 
 
 
 
 
 
 
 
3-PETTY CASH BOOK 
 
202 
 
 NEWSPAPER ACCOUNTS. 
 
 RECEIPTS 
 
 PAYMENTS 
 
 Date 
 
 Particulars 
 
 C. B. 
 
 Fo. 
 
 Amount 
 
 Date 
 
 Particulars 
 
 I- 
 
 
 (Balance in hand) 
 (Drawn from bank) 
 
 
 . s d 
 
 
 
 
 
 
 
 
 
 
 I 
 
NEWSPAPER ACCOUNTS. 
 
 203 
 
 
 ANALYSIS OF PAYMENTS 
 
 Amount 
 
 Canvassers' 
 Expenses 
 
 Editorial 
 Expenses 
 
 Production 
 Expenses 
 
 Distribu- 
 tion 
 Expenses 
 
 General 
 Expenses 
 
 Postage of 
 Copies 
 
 Postage of 
 Letters 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
APPENDIX C. 
 
 Special Rulings of Books for Evening 
 
 Papers. 
 
 CONTENTS 
 
 1. Bookstalls Order Book. 
 
 2. do. Sales Book. 
 
 3. Cart Book. 
 
 4. Street Sales Book. 
 
 5. Cartmen's Wages Book. 
 
 6. Street-Sellers' Wages Book. 
 
 7. Cash Sales Book. 
 
1-BOOKSTALLS ORDER BOOK 
 
208 
 
 NEWSPAPER ACCOUNTS. 
 
 TTH JANUARY 1895. 
 
 
 
 
 
 "rt 
 
 3 
 
 
 
 
 
 "rt 
 
 
 
 
 2nd 
 
 4 th 
 
 5th 
 
 1 
 
 D< 
 
 "1 
 
 Total 
 
 
 2nd 4th 5th 
 
 1 
 
 S| 
 
 Total 
 
 
 
 
 
 C/) 
 
 
 
 
 
 
 Cfl 
 
 w 
 
 
 G. W. R. 
 
 
 
 
 
 
 
 B/F 
 
 L: & N. W. R. 
 
 282 250 178 
 
 103 
 
 ~ 
 
 827 
 
 
 
 
 
 
 
 
 (contd.) 
 
 
 
 
 
 Bath 
 
 36 
 
 
 
 
 
 36 
 
 
 
 
 
 
 Bristol 
 
 70 
 
 
 
 
 
 70 
 
 Rugby 
 
 15 
 
 15 5 
 
 
 
 35 
 
 Cheltenham 
 
 
 J 7 
 
 
 
 
 17 
 
 Watford 
 
 6 
 
 6 
 
 
 13 
 
 
 25 
 
 Oxford 
 
 16 
 
 36 
 
 
 
 
 
 Willesden 
 
 7 
 
 7 
 
 "e 
 
 16 
 
 12 
 
 48 
 
 Reading 
 
 H 
 
 16 
 
 23 
 
 12 
 
 
 65 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 S. E. R. 
 
 
 
 
 
 
 
 G. E. R. 
 
 
 
 
 
 
 
 Blackheath 
 
 4 
 
 8 
 
 14 
 
 8 
 
 
 34 
 
 
 
 
 
 
 
 
 Greenwich 
 
 4 
 
 12 
 
 6 
 
 8 
 
 
 36 
 
 Cambridge.. 
 Clapton 
 
 2 
 
 14 
 
 2 
 
 30 
 3 
 
 2 
 
 
 44 
 9 
 
 Hastings 
 Lewisham 
 
 13 
 
 2 
 
 2 
 
 26 
 
 2 
 
 4 
 
 
 39 
 16 
 
 Colchester 
 
 
 12 
 
 
 
 
 12 
 
 
 
 
 
 
 
 
 Hackney Downs . . 
 
 3 
 
 
 3 
 
 3 
 
 2 
 
 II 
 
 
 
 
 
 
 
 
 Stratford 
 
 2 
 
 "e 
 
 7 
 
 2 
 
 
 
 17 
 
 M. R. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Bedford 
 
 10 
 
 25 
 
 13 
 
 t< 
 
 
 48 
 
 
 
 
 
 
 
 
 Manchester 
 
 16 
 
 
 
 
 
 16 
 
 G. N. R. 
 
 
 
 
 
 
 
 (Central) 
 
 
 
 
 
 
 Finsbury Park 
 
 5 
 
 4 
 
 8 
 
 12 
 
 
 29 
 
 L. C. & D. R. 
 
 
 
 
 
 
 
 Highgate 
 Peterboro . . 
 
 9 
 
 10 
 
 10 
 
 
 
 
 10 
 19 
 
 Camberwell 
 
 2 
 
 2 
 
 _ 
 
 
 
 10 
 
 
 
 
 
 
 
 
 Dulwich 
 
 2 
 
 2 
 
 3 
 
 12 
 
 
 JQ 
 
 
 
 
 
 
 
 
 Ramsgate 
 
 2 
 
 II 
 
 
 
 
 13 
 
 L. & S. W. R. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 MET. & DISTRICT 
 
 
 
 
 
 
 
 Aldershot 
 
 3 
 
 4 
 
 ii 
 
 II 
 
 
 29 
 
 
 
 
 
 
 
 Bournemouth E. . . 
 
 20 
 
 
 
 5 
 
 
 25 
 
 Addison Road 
 
 4 
 
 8 9 
 
 28 
 
 13 
 
 62 
 
 do. W. . . 
 
 
 20 
 
 
 
 
 20 
 
 Charing Cross . . 
 
 8 
 
 16 20 
 
 78 
 
 32 
 
 154 
 
 Clapham Junction 
 Guildford .. 
 
 4 
 4 
 
 10 
 20 
 
 12 
 
 12 
 
 8 
 
 
 38 ! 
 32 
 
 Mansion House . . 
 
 20 
 
 26 65 
 
 286 
 
 39 
 
 436 
 
 Richmond . . 
 
 
 15 
 
 13 
 
 18 
 
 
 60 i 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 N. L. R. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 L. B. & S. C. R. 
 
 
 
 
 
 
 
 Chalk Farm 
 Hampstead 
 
 3 *l\ } 
 
 8 
 9 
 
 2 
 
 19 
 30 
 
 
 
 
 
 
 
 
 Mildmay Park .. 
 
 
 I 2 
 
 3 
 
 
 6 
 
 Croydon, W. 
 
 2 
 
 I 
 
 5 
 
 6 
 
 3 
 
 17 
 
 
 
 
 
 
 
 Eastbourne 
 
 24 
 
 26 
 
 52 
 
 
 
 102 ' 
 
 
 
 
 
 
 
 Lewes 
 
 6 
 
 16 
 
 
 ' 6 
 
 
 28 
 
 TERMINI 
 
 
 
 
 
 
 Streatham Hill . . 
 
 6 
 
 8 
 
 7 
 
 
 9 
 
 3 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Paddington 
 Euston 
 
 i 
 
 136 186 
 49 120 
 
 210 
 
 158 
 87 
 
 742 
 427 
 
 L. & N. W. R. 
 
 
 
 
 
 
 
 Cannon Street . . 
 
 64 
 
 122 159 
 
 254 
 
 22O 
 
 819 
 
 
 
 
 
 
 
 
 Sundry Stations 
 
 
 
 
 
 
 Birmingham 
 
 30 
 
 
 
 
 
 30 
 
 which from want 
 
 
 
 
 
 
 
 Kilburn 
 
 
 3 
 
 4 
 
 'e 
 
 
 13 
 
 of space are not 
 
 
 
 
 
 
 
 Liverpool, Lime St. 
 
 12 
 
 
 
 
 
 12 
 
 above enumerated 
 
 3,235 
 
 2,980 
 
 2,995 
 
 4,601 
 
 3,538 
 
 17,349 
 
 C/F 
 
 282 
 
 250 
 
 178 
 
 103 
 
 H 
 
 827 
 
 
 3,78i 
 
 3,694 13,820 
 
 5,784 
 
 4,131 
 
 21,210 
 
 
 
 
2-BOOKSTALLS SALES BOOK 
 
210 
 
 NEWSPAPER ACCOUNTS. 
 
 WEEK ENDING 12TH JANUARY 1895. 
 
 
 , 
 
 8th 
 
 9th 
 
 ioth 
 
 iith 
 
 i2th 
 
 Total j 
 
 
 7 th 
 
 8th 
 
 gth 
 
 ioth 
 
 nth 
 
 i2th 
 
 Total 
 
 G. W. R. 
 
 
 
 
 
 
 
 
 B/F 
 
 L. & N. W. R. 
 
 827 
 
 827 
 
 827 
 
 827 
 
 ~7 27 
 
 827 
 
 4,962 
 
 
 
 
 
 
 
 
 
 (contd.) 
 
 
 
 
 
 
 
 
 Bath 
 
 36 
 
 36 
 
 36 
 
 36 
 
 36 
 
 36 
 
 216 
 
 
 
 
 
 
 
 
 
 Bristol 
 
 70 
 
 70 
 
 70 
 
 70 
 
 7 
 
 7 
 
 420 
 
 Rugby .. 
 
 35 
 
 35 
 
 35 
 
 35 
 
 35 
 
 35 
 
 210 
 
 Cheltenham . . 
 Oxford 
 
 17 
 52 
 
 17 
 52 
 
 17 
 52 
 
 17 
 52 
 
 52 
 
 17 
 52 
 
 102 
 312 
 
 Wattord 
 Villesden 
 
 11 
 
 2 5 
 
 48 
 
 25 
 
 48 
 
 48 
 
 25 
 
 48 
 
 11 
 
 150 
 
 288 
 
 Reading 
 
 65 
 
 65 
 
 65 
 
 65 
 
 65 
 
 65 
 
 390 ' 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 S. E. R. 
 
 
 
 
 
 
 
 
 G. E. R. 
 
 
 
 
 
 
 
 
 Blackheath 
 
 34 
 
 34 
 
 34 
 
 34 
 
 34 
 
 34 
 
 204 
 
 
 
 
 
 
 
 
 
 Greenwich 
 
 36 
 
 36 
 
 36 
 
 36 
 
 36 
 
 36 
 
 216 
 
 Cambridge 
 Clapton 
 
 44 
 9 
 
 44 
 9 
 
 44 
 9 
 
 44 
 9 
 
 44 
 9 
 
 44 
 9 
 
 26 4 
 
 54 
 
 iastings 
 ^ewisham 
 
 39 
 16 
 
 39 
 16 
 
 39 
 16 
 
 39 
 16 
 
 39 
 16 
 
 39 
 16 
 
 234 
 
 96 
 
 Colchester 
 
 12 
 
 12 
 
 12 
 
 12 
 
 12 
 
 12 
 
 72 
 
 
 
 
 
 
 
 
 
 HackneyDowns 
 
 n 
 
 II 
 
 II 
 
 II 
 
 II 
 
 II 
 
 66 ! 
 
 
 
 
 
 
 
 
 
 Stratford 
 
 17 
 
 17 
 
 17 
 
 17 
 
 17 
 
 17 
 
 102 
 
 M. R. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Bedford.. 
 
 48 
 
 48 
 
 48 
 
 48 
 
 48 
 
 48 
 
 288 
 
 Gvj p 
 
 
 
 
 
 
 
 
 Manchester 
 
 
 
 
 
 
 
 
 . IN . IN.. 
 
 
 
 
 
 
 
 
 (Central) 
 
 16 
 
 16 
 
 16 
 
 16 
 
 16 
 
 16 
 
 96 
 
 Finsbury Park 
 
 29 
 
 29 
 
 29 
 
 29 
 
 29 
 
 29 
 
 174 
 
 
 
 
 
 
 
 
 
 Highgate 
 Peterboro 
 
 10 
 
 10 
 19 
 
 in 
 19 
 
 10 
 19 
 
 IO 
 19 
 
 IO 
 
 19 
 
 60 
 114 
 
 L. C. & D R. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Camberwell . . 
 
 10 
 
 IO 
 
 10 
 
 10 
 
 10 
 
 10 
 
 60 
 
 
 
 
 
 
 
 
 
 )ulwich 
 
 1C 
 
 19 
 
 19 
 
 19 
 
 19 
 
 19 
 
 114 
 
 L. & S. W. R. 
 
 
 
 
 
 
 
 
 ^amsgate 
 
 13 
 
 I* 
 
 i] 
 
 13 
 
 13 
 
 13 
 
 78 
 
 Aldershot 
 Bournemouth E. 
 
 29 
 25 
 
 29 
 
 25 
 
 29 
 
 25 
 
 29 
 
 25 
 
 29 
 
 25 
 
 29 
 
 25 
 
 174 
 150 
 
 MET. & DIST. 
 
 
 
 
 
 
 
 
 W. 
 
 20 
 
 20 
 
 20 
 
 20 
 
 2O 
 
 20 
 
 120 
 
 Addison Road . . 
 
 62 
 
 62 
 
 62 
 
 62 
 
 62 
 
 62 
 
 372 
 
 Claph'm Junctn 
 Guildford 
 Richmond 
 
 38 
 g 
 
 38 
 g 
 
 38 
 g 
 
 38 
 g 
 
 38 
 
 38 
 
 228 
 192 
 360 
 
 Charing Cross. . 
 Mansion House 
 
 154 
 436 
 
 154 
 436 
 
 154 
 436 
 
 154 
 436 
 
 154 
 436 
 
 154 
 436 
 
 924 
 
 2,616 
 
 
 
 
 
 
 
 
 
 N. L. R. 
 
 
 
 
 
 
 
 
 L. B. & S. C. R 
 
 
 
 
 
 
 
 
 Chalk Farm . . 
 
 19 
 
 19 
 
 19 
 
 19 
 
 19 
 
 Ig 
 
 114 
 
 CroydonW. .. 
 Eastbourne 
 
 I O2 
 
 17 
 I O2 
 
 17 
 IO2 
 
 17 
 102 
 
 17 
 102 
 
 17 
 
 IO2 
 
 I O2 
 
 612 
 
 Hampstead 
 Mildmay Park. 
 
 30 
 6 
 
 30 
 6 
 
 30 
 6 
 
 30 
 
 30 
 
 3 
 
 6 
 
 1 80 
 36 
 
 Lewes 
 
 28 
 
 28 
 
 28 
 
 28 
 
 28 
 
 28 
 
 168 
 
 
 
 
 
 
 
 
 
 Streatham Hill 30 
 
 30 
 
 30 
 
 30 
 
 30 
 
 30 
 
 180 
 
 TERMINI 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Paddington 
 
 742 
 
 7 4 2 
 
 742 
 
 742 
 
 742 
 
 742 
 
 4,452 
 
 L. & N. W. R. 
 
 
 
 
 
 
 
 
 Euston 
 
 427 
 
 427 
 
 427 
 
 427 
 
 427 
 
 427 
 
 2,562 
 
 
 
 
 
 
 
 
 
 Cannon Street 
 
 8ic 
 
 815 
 
 815 
 
 819 
 
 8ig 
 
 819 
 
 4,914 
 
 Birmingham . . 
 
 30 
 
 30 
 
 30 
 
 30 
 
 30 
 
 30 
 
 1 80 
 
 Sundry stations 
 which from 
 
 
 
 
 
 
 
 
 Kilburn 
 Liverpool (Lime 
 
 13 
 
 13 
 
 13 
 
 13 
 
 13 
 
 13 
 
 78 
 
 want of space 
 are not enu- 
 
 
 
 
 
 
 
 
 Street) 
 
 12 
 
 12 
 
 12 
 
 12 
 
 12 
 
 12 
 
 72 
 
 merated 
 
 i7,34S 
 
 17,10^ 
 
 17,852 
 
 18,549 
 
 16,112 
 
 16,285 
 
 103255 
 
 C/F 
 
 827 
 
 827 
 
 827 
 
 827 
 
 827 
 
 827 
 
 4.962 
 
 
 2I,2IC 
 
 20,960 
 
 21,713 
 
 22,410 
 
 19-973 
 
 20,146 
 
 126421 
 
 
 1 
 
 
 
 
 
 
 
 
 
 
 
 
3-CART BOOK 
 
212 
 
 NEWSPAPEIt ACCOUNTS. 
 
 MONDAY lOra JANUARY 1895. 
 
 Name 
 
 Out 
 
 R'turn'd 
 
 Sold 
 
 Arrears 
 brought 
 forward 
 
 Amount of 
 Sales 
 
 Cash 
 
 Arrears 
 carried 
 forward 
 
 
 
 
 
 Quires 
 
 Quires 
 
 Quires 
 
 
 
 
 
 
 
 
 
 
 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 Gough 
 
 29 
 
 13 
 
 9 
 
 
 
 20 
 
 13 
 
 
 i 10 9 
 
 i 10 9 
 
 
 Turner 
 
 27 
 
 3 
 
 ii 
 
 3 
 
 16 
 
 
 
 i '5 6 
 
 i 4 o 
 
 296 
 
 
 Billington 
 
 9 
 
 13 
 
 6 
 
 
 
 3 
 
 13 
 
 
 5 3 
 
 5 3 
 
 
 Neate 
 
 39 
 
 13 
 
 IA 
 
 13 
 
 25 
 
 o 
 
 
 i 17 6 
 
 i 17 6 
 
 
 Haley 
 
 
 
 2o 
 
 13 
 
 6 
 
 13 
 
 2? 
 
 
 
 
 i 13 o 
 
 i 13 o 
 
 
 Lewis 
 
 27 
 
 
 
 14 
 
 
 
 13 
 
 
 
 
 19 6 
 
 19 6 
 
 
 Hay 
 
 52 
 
 
 
 16 
 
 13 
 
 35 
 
 13 
 
 
 2 13 3 
 
 2 13 3 
 
 
 Flood 
 
 7 
 
 13 
 
 6 
 
 13 
 
 i 
 
 
 
 
 i 6 
 
 i 6 
 
 
 Wyatt 
 
 36 
 
 
 
 14 
 
 13 
 
 21 
 
 13 
 
 I 12 3 
 
 i 12 3 
 
 3 i 6 
 
 3 o 
 
 Newman 
 
 9 
 
 
 
 6 
 
 13 
 
 2 
 
 13 
 
 
 3 9 
 
 3 9 
 
 
 Noble 
 
 14 
 
 13 
 
 6 
 
 13 
 
 8 
 
 o 
 
 
 12 
 
 12 
 
 
 Harris 
 
 7 
 
 13 
 
 5 
 
 13 
 
 2 
 
 o 
 
 
 3 o 
 
 3 
 
 
 Weston 
 
 20 
 
 13 
 
 ii 
 
 
 
 9 
 
 13 
 
 
 14 3 
 
 J 4 3 
 
 
 Scott 
 
 16 
 
 
 5 
 
 *7 
 
 ii 
 
 
 
 
 16 6 
 
 16 6 
 
 
 Osborn 
 
 ii 
 
 13 
 
 5 
 
 o 
 
 6 
 
 13 
 
 
 9 9 
 
 
 9 9 
 
 Heath 
 
 18 
 
 13 
 
 6 
 
 
 
 12 
 
 13 
 
 
 18 9 
 
 18 9 
 
 
 Dunn 
 
 7 
 
 13 
 
 5 
 
 13 
 
 2 
 
 o 
 
 
 3 
 
 3 
 
 
 Wheeler 
 
 8 
 
 7 
 
 5 
 
 20 
 
 2 
 
 13 
 
 
 3 9 
 
 3 9 
 
 
 Lacey 
 
 7 
 
 
 
 5 
 
 
 
 2 
 
 o 
 
 
 3 o 
 
 3 o 
 
 
 Richardson 
 
 7 
 
 o 
 
 6 
 
 
 
 I 
 
 
 
 
 i 6 
 
 i 6 
 
 
 Davis 
 
 7 
 
 
 
 6 
 
 
 
 I 
 
 o 
 
 5i 
 
 i 6 
 
 
 i ni 
 
 
 39i 
 
 14 
 
 
 
 173 
 
 I 
 
 3x8 
 
 
 
 13 
 
 _- 
 
 2 18 2j 
 
 16 7 9 
 
 18 ii 3 
 
 14 8 
 
 ^^^^^ 
 
 ~~~~" " 
 
 ____ 
 
4-STREET SALES BOOK 
 
214 
 
 NEWSPAPEK ACCOUNTS. 
 
 10TH JANUARY 1895. 
 
 Name 
 
 Post 
 
 Out 
 
 Re- 
 turned 
 
 Sold 
 
 Arrears 
 
 B/F 
 
 Amount 
 of Sales 
 
 Cash 
 
 Arrears 
 
 C/F 
 
 
 
 Quires 
 
 Quires 
 
 Quires 
 
 
 
 
 
 
 
 
 
 
 
 
 
 s d 
 
 s d A 
 
 s d 
 
 fc s d 
 
 Burton . . 
 
 Charing Cross 
 
 
 21 
 
 
 18 
 
 i 
 
 3 
 
 
 
 I 
 
 8J 
 
 Tempest . 
 
 Gatti's 
 
 
 22 
 
 I 
 
 2 
 
 
 20 
 
 
 i 2! 
 
 i 2 i 
 
 
 Stanner . 
 
 Craven Street 
 
 
 25 
 
 
 9 
 
 
 16 
 
 
 ni 
 
 5 
 
 64 
 
 Fletcher . 
 
 Duncannon Street . . 
 
 
 22 
 
 
 13 
 
 
 9 
 
 
 61 
 
 6| 
 
 
 Bennett . 
 
 Charing Cross 
 
 
 
 
 
 
 
 I 2j 
 
 
 
 I 2| 
 
 Warren . 
 
 Lowther Arcade 
 
 
 12 
 
 
 ig 
 
 
 19 
 
 
 i ii 
 
 Z 4 
 
 I 
 
 Walker . . 
 
 Buckingham Street . 
 
 
 13 
 
 
 24 
 
 
 15 
 
 
 ioj 
 
 ioi 
 
 
 Bush 
 
 Agar Street 
 
 
 5 
 
 
 8 
 
 
 23 
 
 
 i 44 
 
 i 44 
 
 
 Morrison . 
 
 Tivoli 
 
 
 10 
 
 
 17 
 
 
 19 
 
 
 i 14 
 
 
 
 King . . 
 
 Romano's 
 
 
 6 
 
 
 19 
 
 
 13 
 
 
 9 
 
 9 
 
 
 Hall 
 
 Simpson's 
 
 
 13 
 
 
 19 
 
 
 20 
 
 
 I 21 
 
 7 
 
 7i 
 
 Harvey . . 
 Rowland . 
 
 Wellington Street . . 
 Gaiety 
 
 
 4 
 ii 
 
 
 13 
 24 
 
 i 
 
 17 
 13 
 
 
 
 I 
 
 2 3 
 
 4 
 i 3 
 
 8 
 
 I 
 
 Nash . . 
 
 Somerset House . . 
 
 
 2 
 
 
 15 
 
 i 
 
 13 
 
 
 2 3 
 
 i 6 
 
 9 
 
 Hudson . . 
 
 Newcastle Street . . 
 
 4 
 
 25 
 
 i 
 
 8 
 
 3 
 
 17 
 
 
 5 6 
 
 5 o 
 
 6 
 
 
 
 24 
 
 9 
 
 10 
 
 
 14 
 
 9 
 
 I 21 
 
 i i 9? 
 
 16 i 
 
 6 ii 
 
 Everett . . 
 
 Waterloo Place 
 
 aa^ 
 i 
 
 
 o 
 
 ,__ 
 
 
 
 rr 
 
 BBS 
 
 5 
 
 .. l 
 
 , 
 
 ~ 
 
 
 Thomas.. 
 
 Coventry Street 
 
 i 
 
 17 
 
 
 17 
 
 i 
 
 
 
 
 i 6^ 
 
 6* 
 
 I 
 
 Whittaker 
 O'Conner 
 
 Prince of Wales . . 
 Empire . . 
 
 I 
 i 
 
 13 
 8 
 
 i 
 
 23 
 
 
 16 
 
 7 
 
 
 3 | 
 
 51 
 
 
 Ashley .. 
 
 Criterion 
 
 3 
 
 
 i 
 
 9 
 
 2 
 
 
 
 
 
 2 3 
 
 9 
 
 Anthony . 
 Partridge 
 Lloyd . . 
 
 Jermyn Street 
 St. James' Hall 
 Swan & Edgar 
 
 2 
 
 I 
 2 
 
 4 
 
 2 
 
 1 
 
 3 
 15 
 
 20 
 
 I 
 
 I 
 
 5 
 
 'i 
 
 
 i 9? 
 
 I? 
 
 6 
 
 ioi 
 
 2 
 
 i 3! 
 
 Mason . . 
 
 Glasshouse Street . . 
 
 j 
 
 16 
 
 
 16 
 
 I 
 
 o . . i 6 
 
 6 
 
 I 
 
 Kitson . . 
 
 St. James' Restaurant 
 
 I 
 
 13 
 
 
 18 
 
 
 21 
 
 13 
 
 i i4 
 
 J i 
 
 Bishop . . 
 
 Church Passage 
 
 I 
 
 4 
 
 
 13 
 
 
 17 .. ' 10 
 
 i o" 
 
 
 Sullivan . 
 
 Duke Street 
 
 I 
 
 8 
 
 
 15 
 
 
 19 
 
 I lA 
 
 i 14 
 
 
 Carter . . 
 
 St. James' Street 
 
 I 
 
 15 
 
 
 20 
 
 
 21 
 
 13 
 
 i 3 
 
 
 Vremner . 
 
 New Bond Street . . 
 
 I 
 
 4 
 
 
 17 
 
 
 13 
 
 
 9 
 
 9 
 
 
 
 
 22 
 
 ~^7 
 
 ~^ 
 
 
 II 
 
 17 
 
 .. 14 
 
 17 9 
 
 13 sj 
 
 4 i\ 
 
 Woods .. 
 
 2 Victoria Street 
 
 I 
 
 25 
 
 
 19 
 
 I 
 
 6 
 
 
 I lOi 
 
 I I0i 
 
 
 Clifford .. 
 
 Cannon Street 
 
 3 
 
 5 
 
 i 
 
 3 
 
 2 
 
 2 
 
 
 3 ii 
 
 3 T 2 
 
 
 Carter . . 
 
 Cyprus .. 
 
 
 25 
 
 
 15 
 
 
 10 
 
 
 7* 
 
 74 
 
 
 Brown . 
 
 Cheapside 
 
 i 
 
 18 
 
 
 25 
 
 
 19 
 
 '.'. 6 
 
 i J 4 
 
 i J 4 
 
 6 
 
 Johns 
 
 Sweeting's 
 
 i 
 
 25 
 
 
 25 
 
 I 
 
 
 
 
 i 6 
 
 9 
 
 9 
 
 Beach . . 
 
 ueen Street 
 
 
 
 
 
 
 
 Q^ 
 
 
 
 9l 
 
 Lewis . . 
 
 uildhall 
 
 i 
 
 ii 
 
 
 23 
 
 
 14 
 
 ' . 
 
 " 9? 
 
 9? 
 
 
 Dunn 
 
 Bucklersbury 
 
 i 
 
 18 
 
 
 21 
 
 
 23 
 
 
 i 44 
 
 i 44 
 
 
 Wheeler 
 
 Old Jewry 
 
 i 
 
 20 
 
 i 
 
 2 
 
 
 18 
 
 
 I O^f 
 
 I OJ[ 
 
 
 Lyons . . 
 
 Princes Street 
 
 i 
 
 18 
 
 i 
 
 I 
 
 
 17 
 
 
 I 
 
 I 
 
 
 Ford . . 
 Pullman 
 
 Drapers Gardens . . 
 London Wall 
 
 2 
 
 I 
 
 II 
 6 
 
 
 24 
 19 
 
 I 
 
 13 
 
 13 
 
 
 2 3 
 9 
 
 2 
 
 6 
 
 3 
 3 
 
 Cook . . 
 Medley . . 
 
 Moorgate Street 
 South Place 
 
 I 
 
 I 
 
 25 
 3 
 
 
 25 
 2O 
 
 I 
 
 
 
 9 
 
 
 i 6 a 
 
 i 6 
 
 5 
 
 
 
 
 23 
 
 2 
 
 ii 
 
 T 
 
 II 
 
 14 
 
 i 3* 
 
 17 6i 
 
 16 2 
 
 2 8i 
 
 
 Summary 
 
 
 
 
 
 .^^^ 
 
 
 
 
 
 
 
 
 District i 
 
 24 
 
 9 
 
 IO 
 
 
 
 14 
 
 9 
 
 I 2j 
 
 i i 9i 
 
 16 i 
 
 6 ii 
 
 
 n 2 . . 
 
 22 
 
 17 
 
 II 
 
 o 
 
 II 
 
 17 
 
 J i 
 
 17 9 
 
 13 81 
 
 4 z\ 
 
 
 3 - 
 
 23 
 
 2 
 
 II 
 
 14 
 
 II 
 
 14 
 
 1 si 
 
 17 6| 
 
 16 2 
 
 2 8i 
 
 
 
 70 
 
 2 
 
 32 
 
 14 
 
 37 
 
 14 
 
 "TTi 
 
 2~i7~^4 
 
 2 5 "1 
 
 13 9s 
 
 
 
 
 
 
 
5-CARTMEN'S WAGES BOOK 
 
216 
 
 NEWSPAPER ACCOUNTS. 
 
 WEEK ENDING IOTH JANUARY 1895. 
 
 Name 
 
 Wages 
 
 Arrears on 
 Sales 
 
 Net 
 Amount 
 due 
 
 Remarks 
 
 
 ' s d 
 
 s d 
 
 s d 
 
 
 Gough 
 Turner 
 
 5 o 
 5 o 
 
 
 5 o 
 5 
 
 
 Billington 
 
 5 o 
 
 
 5 o 
 
 
 Neate 
 
 
 
 
 
 
 
 Haley 
 
 
 
 
 
 
 
 Lewis 
 
 2 6 
 
 
 2 6 
 
 
 Hay 
 
 2 6 
 
 
 2 6 
 
 
 Flood 
 
 2 6 
 
 
 2 6 
 
 
 Wyatt 
 Newman . . . . 
 
 
 
 
 3 o 
 
 17 o 
 
 
 
 
 Noble 
 
 17 6 
 
 
 17 6 
 
 
 Harris 
 
 
 
 
 
 
 
 Weston 
 
 5 J 
 
 
 5 o 
 
 
 Scott 
 
 5 o 
 
 
 5 o 
 
 
 Osborn 
 
 O 
 
 9 9 
 
 10 3 
 
 
 Heath 
 
 2 6 
 
 
 2 6 
 
 
 Dunn 
 
 2 6 
 
 
 2 6 
 
 
 Wheeler 
 
 4 o 
 
 
 4 o 
 
 
 Lacey 
 
 I O 
 
 
 I 
 
 
 Richardson 
 
 I 
 
 
 r o 
 
 
 Davis 
 
 O 
 
 "1 nk 
 
 1 8 o2 
 
 ' 
 
 
 23 . I 
 
 14 8| 
 
 22 6 32 
 
 
 
 
 
 
 
6-STREET SELLERS' WAGES BOOK 
 
218 
 
 NEWSPAPER ACCOUNTS. 
 
 STREET SELLERS' PAY SHEET FOR WEEK ENDING IOTH JANUARY 1895. 
 
 Name 
 
 
 
 D; 
 
 ij-s 
 
 
 
 Wages 
 
 Arrears 
 on Sales 
 
 Net 
 Amount 
 due 
 
 Name 
 
 
 
 DE 
 
 ys 
 
 
 
 Wages 
 
 Arrears 
 on Sales 
 
 Net 
 Amount 
 due 
 
 
 
 
 
 
 
 
 s d 
 
 s d 
 
 s d 
 
 
 
 
 
 
 
 
 s d 
 
 s d 
 
 s d 
 
 Burton 
 Tempest . . 
 
 
 
 
 
 
 
 6 
 6 
 
 
 5 35 
 6 o 
 
 B/F 
 
 Beach 
 
 
 
 
 i 
 
 
 
 10 4 o 
 6 o 
 
 12 4 I 
 
 9 ii 7? 
 5 2 3 
 
 Stanner . . 
 
 
 
 
 
 
 
 6 
 
 53 
 
 5 5? 
 
 Lewis 
 
 
 
 
 
 
 
 6 o 
 
 
 6 o 
 
 Fletcher . . 
 
 
 
 
 
 
 
 6 
 
 
 6 o 
 
 Dunn 
 
 
 
 
 
 
 
 6 o 
 
 
 6 o 
 
 Bennett . . 
 
 
 
 
 
 
 
 6 
 
 I 2\ 
 
 4 9? 
 
 Wheeler . . 
 
 
 
 
 
 
 
 5 o 
 
 
 5 
 
 Warren . 
 Walker .. 
 
 
 
 
 
 
 
 6 
 6 
 
 I 
 
 5 
 6 o 
 
 Lyons 
 Ford 
 
 
 
 
 
 
 
 5 o 
 6 o 
 
 3 
 
 5 o 
 5 9 
 
 Bush 
 
 
 
 
 
 
 
 6 
 
 
 6 o 
 
 Pullman . . 
 
 
 
 
 
 
 
 6 o 
 
 3 
 
 5 9 
 
 Morrison . . 
 
 
 
 
 
 
 
 6 
 
 
 6 o 
 
 Cook 
 
 
 
 
 
 
 
 5 p 
 
 
 5 
 
 King 
 
 
 
 
 
 
 
 6 
 
 
 6 o 
 
 Medley . . 
 
 
 
 
 
 
 i 
 
 6 o 
 
 j3 
 
 5 IO 4 
 
 Hall 
 
 
 
 
 
 
 
 6 
 
 73 
 
 5 4f 
 
 
 
 
 
 
 
 
 
 
 
 Harvey 
 
 
 
 
 
 
 
 ' 6 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Rowland . . 
 
 
 
 
 
 
 
 6 
 
 I 
 
 5 4 
 
 
 
 
 
 
 
 
 
 
 
 Nash 
 Hudson . . 
 
 
 
 
 
 
 
 fi 
 6 
 
 
 
 6 
 
 ! I 
 
 
 
 
 
 
 
 
 12 15 
 
 13 9i 
 
 12 I 2j 
 
 Everitt . . 
 
 
 
 
 
 
 
 6 
 
 
 6 o 
 
 
 
 
 
 
 
 
 
 
 
 Thomas . . 
 
 
 
 
 
 
 
 6 
 
 I 
 
 5 o 
 
 
 
 
 
 
 
 
 
 
 
 Whittaker . 
 
 
 
 
 
 
 
 g 
 
 
 6 o 
 
 
 
 
 
 
 
 
 
 
 
 O'Conner . 
 
 
 
 
 
 
 
 6 ( 
 
 
 6 o 
 
 
 
 
 
 
 
 
 
 
 
 Ashley . . 
 
 
 
 
 
 
 
 6 o 
 
 9 
 
 5 3 
 
 
 
 
 
 
 
 
 
 
 
 Anthony . . 
 Partridge. . 
 
 
 
 
 
 
 
 6 o 
 6 o 
 
 
 4 3 
 6 o 
 
 
 
 
 
 
 
 
 
 
 
 Lloyd 
 
 
 
 
 
 
 
 6 o 
 
 
 6 o 
 
 
 
 
 
 
 
 
 
 
 
 Mason . . 
 
 
 
 
 
 
 
 6 o 
 
 I O 
 
 5 
 
 
 
 
 
 
 
 
 
 
 
 Kitson 
 
 
 
 
 
 
 
 6 o 
 
 ji 
 
 5 ii 
 
 
 
 
 
 
 
 
 
 
 
 Bishop 
 
 
 
 
 
 
 
 6 o 
 
 
 6 o 
 
 
 
 
 
 
 
 
 
 
 
 Sullivnn . . 
 
 
 
 
 
 
 
 6 o 
 
 
 6 o 
 
 
 
 
 
 
 
 
 
 
 
 Carter 
 
 
 
 
 
 
 
 6 o 
 
 
 6 o 
 
 
 
 
 
 
 
 
 
 
 
 Vremner . . 
 
 
 
 
 
 
 
 6 o 
 
 
 6 o 
 
 
 
 
 
 
 
 
 
 
 
 Woods . . 
 
 
 
 
 
 
 
 6 o 
 
 
 fi 
 
 
 
 
 
 
 
 
 
 
 
 Clifford . . 
 
 
 
 
 
 
 
 6 o 
 
 
 r> o 
 
 
 
 
 
 
 
 
 
 
 
 Carter 
 
 
 
 
 
 
 
 6 o 
 
 
 6 o i 
 
 
 
 
 
 
 
 
 
 
 
 Brown 
 
 
 
 
 
 
 
 6 o 
 
 6 
 
 5 6 
 
 
 
 
 
 
 
 
 
 
 
 Johns 
 
 
 
 
 
 
 
 6 o 
 
 9 
 
 5 3 
 
 
 
 
 
 
 
 
 
 
 
 C/F 
 
 
 
 
 
 
 
 10 4 o 
 
 12 4} 
 
 9 ii 7^ 
 
 
 
 
 
 
 
 
 
 
 
7-CASH SALES BOOK 
 
220 
 
 NEWSPAPER ACCOUNTS. 
 
 MONDAY TTH JANUARY 1895. 
 
 Name 
 
 Changed 
 
 Sold 
 
 Net 
 Total 
 
 Amount 
 
 and Ed. 
 
 4 th Ed. 
 
 5th Ed. 
 
 Special 
 
 Ex. 
 
 Special 
 
 Quires 
 
 Qui 
 
 i 
 
 res 
 
 10 
 
 17 
 
 Quires 
 
 Quires 
 
 Qu 
 
 res 
 
 12 
 
 9 
 
 Quires 
 
 Bishop 
 Carter 
 Taylor 
 Roberts 
 Johnson . . 
 Pullman 
 Cook 
 Sadler 
 Hopkins 
 Heath 
 Macgregor 
 Williams 
 Evans 
 Owen 
 Casual 
 
 Carts 
 
 18 
 
 2 
 
 7 
 2 
 3 
 
 i 
 5 
 4 
 
 
 8 
 ii 
 i 
 
 
 14 
 5 
 
 
 23 
 3 
 19 
 
 IO 
 
 9 
 
 2 
 
 i 
 i 
 
 i 
 i 
 
 i 
 - I 
 
 ii 
 
 22 
 
 4 
 8 
 
 21 
 
 6 
 
 7 
 
 21 
 
 9 
 13 
 13 
 
 IO 
 12 
 
 8 
 
 1 3 V 
 
 3 o 
 
 I 10* 
 
 6 
 
 i ill 
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APPENDIX D. 
 
 Special Ruling for Weekly Papers 
 
 1-CONTRIBUTORS' REGISTER 
 
222 
 
 NEWSPAPER ACCOUNTS. 
 
 QUARTER ENDING 
 
 Date 
 
 Name 
 
 Particulars 
 
 Ledger 
 Folio 
 
 Contribu- 
 tions 
 Purchased 
 
 
 5 Jan. 
 
 12 Jan. 
 
 19 Jan. 
 
 26 Jan. 
 
 
 
 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
NEWSPAPER ACCOUNTS. 
 
 223 
 
 31 MARCH 1895. 
 
 CONTRIBUTIONS USED 
 
 
 
 Stock 
 
 
 
 
 
 
 
 
 
 carried 
 
 
 
 
 
 
 
 
 
 
 forward 
 
 2 Feb. 
 
 9 Feb. 
 
 16 Feb. 
 
 23 Feb. 
 
 2 Mar. 
 
 9 Mar. 
 
 16 Mar. 
 
 23 Mar. 
 
 30 Mar. 
 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
 s d 
 
GENEKAL INDEX 
 
 Adaptation of the system to small newspapers . . . . .. 47 to 50 
 
 ,, ,, evening newspapers . . . . .. 51 to 53 
 
 weekly newspapers . . . . . . 54 55 
 
 Advertisement Order Book, Description and explanation of . . . . 5 14 47 
 
 ruling and specimen entries . . . . 104 105 
 
 ,, Day Book, Description and explanation of . . . . 5 15 47 
 
 ,, ,, ruling and specimen entries . . . . 108 109 
 
 Ledger, Description and explanation of . . . . 5 15 47 
 
 ruling and specimen entries . , . . 112 to 115 
 
 Account in General Ledger, Explanation of . . 30 
 
 ,, specimen entries . . 172 
 
 Advertisements, departmental checks and tests . . . . . . 43 
 
 Advertising, specimen entries . . . . . . . . . . 182 
 
 Agents' commission on advertisements, Explanation of . . . . 31 
 
 specimen entries . . . . 172 
 
 Arrangement of books in sections . . . . . . . . . . 45 
 
 Audit and Law Expenses, specimen entries. . . . . . . . 182 
 
 Back Numbers Sales Book, Description and explanation of . . . . 4 9 48 
 
 Account, specimen entries . . . . . . 168 
 
 Bad debts, Kemarks upon . . . . . . . . . . 36 
 
 Account in General Ledger, specimen entries . . . . 182 
 
 Balance Sheet, Explanation of . . . . . . . . 38 
 
 30 June 1895 . . . . . . . . .. 188 189 
 
 Balancing of books in sections, Explanation of . . . . . . 4 
 
 Books, Multiplication of, in order to divide clerical work . . . . 3 
 
 not peculiar to newspapers have not been introduced . . . . 1 
 
 Bookstalls Order Book, for evening papers, description . . . . 51 
 
 ,, ruling and specimen entries 208 
 
 ,, Sales Book, for evening papers, description . . . . 51 52 
 
 ,, ,, ruling and specimen entries 210 
 
 Canvassers' salaries, specimen entries . . . . . . . . 172 
 
 expenses, specimen entries . . . . . . . . 173 
 
 commission, specimen entries . . . . . . . . 173 
 
 Capital, Remarks upon Balance Sheet . . . . . . . . 40 
 
 ,, Account, specimen entries . . . . . . . . 184 
 
 Cart Book (Cash Sales), for evening papers, description .. .. 5152 
 ,, ,, ,, ruling and specimen entries 212 
 
226 NEWSPAPER ACCOUNTS. 
 
 GENERAL INDEX (continued). 
 
 Cartmen's Wages Book, for evening papers, description . . . . 51 53 
 
 ,, ruling and specimen entries 216 
 
 Carriage, specimen entries . . . . . . . . . . 179 
 
 Cart and horse hire, specimen entries . . . . . . . . 178 
 
 Cash Sales Book, Description and explanation of . . . . 4 9 47 
 
 ,, ruling and specimen entries . . . . . 78 79 
 
 Account, specimen entries . . . . . . . . 168 
 
 ,, Book, special form for evening papers, description . . 53 
 i ,, ruling and specimen 
 
 entries .. .. 220 
 
 Cash Received Book, Description and explanation of . . . . 5 23 48 
 
 ,, ruling and specimen entries . . . . 140 to 147 
 
 ,, Book, Description and explanation of . . . . 5 24 48 49 
 
 ruling and specimen entries . . . . 150 to 155 
 
 ,, special ruling for " small " papers .. .. .. 198199 
 
 ,, Remarks upon Balance Sheet . . . . . . . . 38 
 
 departmental checks and tests . . . . . . . . 45 
 
 Chapters not to be considered as separate sections, but read as a whole 1 
 
 Classification of items of cost and expense, Reasons governing . . 2 
 
 Commission on sales, specimen entries . . . . . . . . 170 
 
 Composing wages, Description of account and specimen entries . . 32 175 
 
 expenses, Description of account and specimen entries . . 32 176 
 
 Contents bill, specimen entries . . . . . . . . . . 181 
 
 Contributors' Register, Description and explanation of . . . . 5 17 48 
 
 ,, ,, (Literature), ruling and specimen entries . . 118 
 
 ,, ,, (News), ruling and specimen entries . . . . 120 
 
 special form for weekly papers, Literature .. 55 
 
 Art . . . . 55 
 
 ,, special ruling . . 222 223 
 
 Ledger, Description and explanation of . . . . 5 18 48 
 
 ,, ruling and specimen entries .. .. 122 to 124 
 
 Account in General Ledger, Explanation of 31 
 
 ,, ,, specimen entries . . 174 
 
 Contributions, departmental checks and tests . . . . . . 44 
 
 Copyright and Goodwill, Remarks upon Balance Sheet . . . . 39 
 
 Departmental checks and tests, Propriety of publishing . . . . 2 
 
 ,, ,, Explanation of . . . . .. 41 to 46 
 
 Depreciation of plant, Remarks upon . . . . . . . . 35 
 
 Discount on sales, specimen entries . . . . . . . . 171 
 
 Distribution Register, Description and explanation of . . . . 4 13 48 
 
 ruling and specimen entries .. .. .. 100 
 
 ,, ,, departmental checks .. .. .. 42 
 
 ,, special form for weekly papers .. .. 54 
 
NEWSPAPER ACCOUNTS. 227 
 
 GENERAL INDEX (continued). 
 
 Distribution carriage, specimen entries . . . . . . . . 179 
 
 ,, postage of copies, specimen entries . . * . 179 
 
 ,, sundry expenses, specimen entries . . . . . 179 
 
 ,, travelling expenses, specimen entries . . . . . . 178 
 
 ,, wages, specimen entries . . . . . . . . 178 
 
 Editorial salaries, explanation and specimen entries. . . . . . 32 174 
 
 expenses, explanation and specimen entries . . . . 32 175 
 
 ,, library, Remarks upon . . . . . . . . . . 39 
 
 Evening papers, Adaptation of system to .. .. .. 51 to 53 
 
 Fixtures and fittings, Remarks upon . . . . . . . . 34 
 
 ,, ,, specimen entries . . . . . . . . 185 
 
 Foundry wages, explanation and specimen entries . . . . . . 32 176 
 
 ,, expenses, explanation and specimen entries . . 32 176 
 
 Furniture, Remarks upon. . .. .. .. .. .. 34 
 
 ,, specimen entries . . . . . . . . . . 185 
 
 Gas and water, specimen entries . . . . . . . . . . 180 
 
 General Ledger, Description and explanation of . . . . . . 5 27 48 
 
 ,, ,, ruling and specimen entries . . . . 168 to 182 
 
 ,, salaries and wages, specimen entries . . . . . . 180 
 
 ,, stationery, specimen entries . . . . . . . . 180 
 
 ,, postage, specimen entries . . . . . . . . . . 180 
 
 ,, sundry expenses, specimen entries . . . . . . . . 181 
 
 Goodwill and Copyright, Remarks upon . . . . . . . . 39 
 
 ,, Account in General Ledger ... .. .. .. 185 
 
 Horses and cart hire, specimen entries . . . . . . . . 178 
 
 Illustrations, explanation and specimen entries . . . . . . 33 177 
 
 Invoice Book, Description and explanation of . . . . 5 20 47 49 
 
 ,, ,, ruling and specimen entries . . . . . . 126 to 129 
 
 ,, ,, special ruling for " small " papers . . . . . . 194 195 
 
 Ledger, Description and explanation of . . . . . . 5 21 47 
 
 ,, ,, ruling and specimen entries . . . . 132 to 135 
 
 ,, ,, Account in General Ledger, Explanation of . . . . 31 
 
 ,, ,, ,, ,, specimen entries . . 174 
 
 Law and Audit Expenses, specimen entries. . . . . . . . 182 
 
 Machinery, explanation and specimen entries . . . . . . 34 184 
 
 Machining wages, explanation and specimen entries . . 32 176 
 
 ,, expenses, explanation and specimen entries . . 32 177 
 
228 NEWSPAPER ACCOUNTS. 
 
 GENERAL INDEX (continued). 
 
 Multiplication of books in large offices in order to divide clerical work. . 3 
 
 Necessity for complete and correct records emphasised in case of news- 
 papers . . . . . . . . . . . . . . 1 
 
 Paper Book, Description and explanation of . . . . . . 5 21 47 
 
 ,, ,, ruling and specimen entries . . . . . . . . 138 
 
 Account in General Ledger . . . . . . . . . . 33 177 
 
 ,, stock, Remarks upon . . . . . . . . . . 39 
 
 Payments, departmental checks and tests . . . . . . . . 46 
 
 Petty Cash Book, Description and explanation of . . 5 25 48 49 
 
 ,, ,, ruling and specimen entries . . . . . . 162 163 
 
 ,, and Postage Book, special ruling for " small " papers . . 202 203 
 
 ,, departmental checks and tests . . . . . . . . 46 
 
 Postage Book, Description and explanation of . . . . 5 26 48 49 
 
 ,, ,, ruling and specimen entries . . . . . . . . 166 
 
 ,, of copies, specimen entries . . . . . . . . 179 
 
 ,, General, specimen entries. . .. .. .. .. 180 
 
 Postages, departmental checks and tests . . . . . . . . 46 
 
 Points not peculiar to newspapers have been, as far as possible, omitted 1 
 
 Premises Account, Remarks upon . . . . . . . . 39 
 
 Printed headings in books may be dispensed with in some cases . . 3 
 
 Private Ledger, Description and explanation of . . . . . . 5 37 48 
 
 ,, ruling and specimen entries . . . . 184 to 189 
 
 Purchases and expenses, departmental checks and tests . . . . 14 
 
 Ready money sales, Book for recording . . . . . . . . 9 
 
 Rent, rates and taxes, specimen entries . . . . . . 179 
 
 Repairs and wear and tear of plant . . . . 34 178 
 
 Returned copies from agents . . . . . . 4 7 48 
 
 Salaries and Wages Book, Description and explanation of . . . . 5 24 49 
 
 ,, ,, ,, ruling and specimen entries . . . . 158 159 
 
 ,, ,, General, specimen entries . . . . . . 180 
 
 Sales Order Book, Description and explanation of . . . . 4 6 47 
 
 ,, ,, ruling and specimen entries . . . . . . 62 63 
 
 ,, Books for evening papers . . . . . . . . . .51 52 53 
 
 ,, Day Book, Description and explanation of . . . . . . 4 7 47 
 
 ,, ruling and specimen entries . . . . .. 66 to 68 
 
 ,, Returns Book, Description and explanation of . . 4 7 48 
 
 ,, ruling and specimen entries . . . . . . 70 71 
 
 Ledger, Description and explanation of . . . . . . 4 8 47 
 
 ruling and specimen entries . . . . . . .. 74 to 76 
 
NEWSPAPER ACCOUNTS. 229 
 
 GENERAL INDEX (continued). 
 
 Sales (Ready money) Book, Description and explanation of . . . . 4 9 47 
 
 ruling and specimen entries . . . . 78 79 
 
 ,, (Back numbers) Book, Description and explanation of . . . . 4 9 48 
 
 ,, ,, ,, ruling and specimen entries .. .. 82 83 
 
 ,, Ledger Account in General Ledger, Explanation of . . . . 28 
 
 ,, ,, specimen entries . . . . 168 
 
 ,, departmental checks and tests . . . . . . . . 42 
 
 Sectional arrangement of books . . . . . . . . . . 45 
 
 Ledger Accounts in General Ledger . . . . . . 27 28 
 
 Small newspapers, Adaptation of the system to . . . . .. 47 to 50 
 
 Specimen entries, proportioned to actual transactions . . . . 3 
 
 ,, rulings are in accordance with books in actual use . . . . 2 
 
 Stationery, General, specimen entries . . . . . . . . 180 
 
 Stock Register, Description and explanation of . . . . . . 4 13 48 
 
 ,, ruling and specimen entries . .. .. 102 
 
 ,, departmental checks and tests . . . . . . 42 
 
 Stock of paper, Remarks upon Balance Sheet . . . . . . 39 
 
 Sundry Stores, Remarks upon Balance Sheet . . 39 
 
 Street Sales Book for evening papers, description . . . . . . 51 52 
 
 ruling and specimen entries . . 214 
 
 Street Sellers' Wages Book for evening papers, description . . . . 51 53 
 
 ,, ruling and specimen entries 21S 
 
 Subscription Order Book, Description and explanation of . . . . 4 10 47 
 
 ruling and specimen entries . . . . 86 87 
 
 special form for weekly papers . . . . 54 
 
 Subscription Ledger, Description and explanation of . . . . 4 10 47 
 
 ,, ruling and specimen entries . . . . . . 90 91 
 
 Account in General Ledger, Explanation of . . 30 
 
 ,, specimen entries . . 170 
 
 Sundries Day Book, Description and explanation of . . . . . . 4 11 48 
 
 ,, ruling and specimen entries . . . . . . 94 95 
 
 Sundries Ledger, Description and explanation of . . . . . . 4 12 48 
 
 ,, ruling and specimen entries . . . . . . 98 
 
 Sundries Ledger Account in General Ledger, Explanation of . . . . 30 
 
 ,, specimen entries . . 170 
 
 Sundry creditors, Remarks upon Balance Sheet . . . . 38 
 
 debtors, Remarks upon Balance Sheet . . . . 38 
 
 ,, expenses, Distribution, specimen entries . . . . . 179 
 
 ,, ,, General, specimen entries .. .. .. 181 
 
 Telegrams, specimen entries . . . . . . . . 181 
 
 Trading Account, Remarks upon . . . . . . . . . . 37 
 
 half-year to 30 June 1895. . . . . . .. 186 187 
 
230 
 
 NEWSPAPER ACCOUNTS. 
 
 GENERAL INDEX (continued). 
 
 Travelling expenses, specimen entries 
 Type, explanation and specimen entries 
 
 178 
 34 184 
 
 Wages and Salaries Book, Description and explanation of 
 ,, ruling and specimen entries 
 
 ,, Book (Cartmen), Explanation of 
 ,, (Street Sellers), Explanation of 
 
 Distribution, specimen entries 
 
 Weekly papers, Adaptation of the system to 
 
 .. 5 24 49 
 
 .. 158 159 
 
 53 
 
 53 
 
 178 
 
 54 55 
 
OF 2 
 
 TH,S BOOK ON THE DATE FA ' I T URE T0 
 
 WLL .NCREASE TO \S C^UT. & "** 
 
 DAY AND TO *i ol O N T * N E F URTH 
 
 OVERDUE N THE SEVENTH DAY 
 
 ^muasE 
 
 LD 2l-95w-7,'37 
 
YC 24772 
 
 BEKWtt.UBI.MW-M- BERKELEY 
 
 211717 
 
 *