-NRLF 
 
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HENRY RAND HATFIELD 
 
 2S95 LE CONTE AVENUE 
 BERKELEY. CALIFORNIA 
 
 MR. MORRISON'S BOOK-KEEPING. 
 
 TpVERY Schoolmaster is aware of the difficulty of 
 •^"^ procuring suitable Blank Books, by which to teach Boys 
 the art of Book-Keeping, and will in consequence be glad to find 
 that regular sets of Blank-Books have been provided to accompany 
 Mr. Morrison's new work, which is allowed to be the most 
 simple and practical system ever published, and therefore de- 
 serving of this especial adaptation to the business of Schools. 
 
 The publisher of Mr. Morrison's work has provided four 
 sets of Books, called Set A, Set B, SetC, and SetD, ruled in the 
 best manner with red and feint lines, neatly done up, and properly 
 labelled, with alphabets and other appendages, corresponding to 
 the four sets given in the system itself. He purposes to sell them 
 as under, and to give thirteen of either kind to the dozen, besides 
 the customary allowances. 
 
 Set A, - - 3 Books, - - at 3s. per Set. 
 
 Set B, - - 6 Books, - - at 9s. Ditto. 
 
 Set C, - - 7 Books, - - at 12s. Ditto. 
 
 SetD, - - 2 Books, - - at 4s. 6d. Ditto. 
 These sets may be had together or separately, in any quantity, 
 of every Bookseller and Stationer in the United Kingdom, and to 
 prevent mistakes, the sets wanted should be specified and de- 
 scribed as belonging to Morrison's Book-Keeping. 
 
 : 
 
ENTIRE NEW SCHOOL BOOKS, 
 
 PUBLISHED BY 
 
 LONGMAN, HURST, REES, ORME, and BROWN, 
 
 PA TERNOSTER-ROW. 
 
 A SKETCH of MODERN and ANCIENT GEO- 
 GRAPHY, for the Use of Schools. By Samuel Butler, 
 D. D. Head Master of the Royal Free Grammar School 
 of Shrewsbury. 3d. edit, in 8vo. 9s. Bds. 
 
 The HISTORY of ENGLAND, from tlje earliest 
 Period to the Close of the Year 1812. By John Bigland. 
 In Two Volumes, 8vo. Price £1. 16s. Boards. 
 
 The CLASSICAL ENGLISH LETTER WRITER, 
 or, EPISTOLARY SELECTIONS ; by the Author of 
 LESSONS for YOUNG PERSONS in HUMBLE 
 LIFE Sec. &c. in l2mo. price 5s. Bound. 
 
 DELECTUS SENTENTIARUM GRjECARUM ad 
 USUM TIRONUM ACCOMMODATUS; cum Notulis et 
 Lexico, on the Plan of Dr. Valpy's Latin Delectus. 2d edit, 
 in 12mo. Price 4s. Bound. Also, the LATIN DELEC- 
 TUS, and ail Dr. Valpy's other Works. 
 
 RULES for ENGLISH COMPOSITION, and particu- 
 larly for Themes : designed for the Use of Schools, and in 
 Aid of Self-Instruction. By John Rippingham, private 
 Tutor at Westminster School. Second Edition. Price 
 4s. Boards. Dedicated to and under the Patronage of the 
 Rev. Dr. Vincent, Dean of Westminster. 
 
 A FAMILAR INTRODUCTION to the ARTS and 
 SCIENCES for the Use of Schools and Young Persons ; 
 containing a general Explication of the Fundamental Prin» 
 ciples and Facts of the Sciences, divided into Lessons, 
 with Questions subjoined to each, for the Examination of 
 Pupils. By the Rev. J. Joyce. Author of Scientific 
 Dialogue!, &c. Second edit. In 1 vol. l2mo. Price 6s. 
 Boards, illustrated wich Copper-plates by Lowry and 
 Wood-cuts by Branstqn, 
 
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 BOTOK /KEEPING . 
 
 
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 CcpriJb ruing .<wvw// < J> /.»• oft-jool 
 
 arrange!) av^orjdjngiv^xesent 'Practice 
 
 C ToJwmch is annexed/ 
 
 
 
 
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PREFACE. 
 
 i F an Art or Science is to be valued in proportion to its utility and 
 ■*- importance, Book -Keeping will hold a very high place in the estima- 
 tion of a commercial people. Independent of the pecuniary advantages 
 which accrue to the man of business from order in recording his trans- 
 actions, Book-Keeping is valuable ,for its ow r n sake, as it affords an 
 ingenious and complete illustration of the harmony of Method, and 
 the use of Numbers. 
 
 The Author of the following Work, published lately a larger Trea- 
 tise on this subject, entitled €i A Complete Treatise on Practical Book- 
 Keeping," in imperial octavo, intended for the use of Schools and 
 Counting-houses. On the publication of a new edition, in 1810, he 
 had occasion to revise that Work, and enlarge it with an Appendix on 
 Exchanges. Several experienced Teachers have represented to him, that 
 some of the Sets were too long for School Practice, and that many of 
 the observations, as well as the arrangement of some of the other Sets, 
 were more adapted to the experienced Merchant and Accountant, than 
 to Youth at School ; and that a smaller Work, on the same practical 
 plan, would prove exceedingly useful. 
 
 In compliance with their request, he has drawn up the present Sys- 
 tem, in which he has endeavoured to explain the principles of the Scf-* 
 ence, and to introduce as much of the forms of Real Practice as the 
 prescribed limits of a School-Book would admit. This Work is pur- 
 posely written for the use of Schools, and the larger Treatise is designed 
 for those who wish to acquire a thorough knowledge of the principles 
 of Book-Keeping, as well as the diversified modes of practice, which 
 prevail in different Counting-houses. 
 
 The Writers on this subject, though extremely numerous, may be 
 divided into two classes : in the first, are comprehended those who have 
 tenaciously adhered to the Italian Method, with three Books only : they 
 have neither adopted Subsidiary Books, nor Journalised Monthly 9 
 although both these were practised at the time in which many of them 
 wrote, and now universally prevail in extensive Commerce. Some of 
 these Writers have, however, fully explained the general principles of 
 the Science; and those in Britain who have excelled in this, are the 
 elaborate Mair, the ingenious Gordon, and the judicious Hamilton. 
 The last of these, in particular, in his " Introduction to Merchandise/' 
 
 a 
 
ii PREFACE. 
 
 has explained the principles of Dr. and Cr. with unusual perspicuity, 
 and evinced a correct and extensive knowledge of Accounts. 
 
 In the second Class of Writers are those who have adopted Sub- 
 sidiary Books, and exhibited other improvements, which practice has 
 suggested. In this class Mr. Booth may be mentioned, not only as the 
 first, but as unquestionably the best, for the Counting-house. This 
 Work, however, contains only one Set, and the arrangement is princi- 
 pally applicable to the Import and Export Merchant. Besides, it is 
 obviously written for the use of Men of Business, who have been previ- 
 ously initiated in the principles of Book-keeping, since it has only 
 the Journal and Ledger complete, a specimen only being given of the 
 Subsidiary Books. 
 
 Dr. Kelly's Elements of Book-Keeping, which first appeared ia 
 1801, may be also mentioned. This Work considered as the first at- 
 tempt to introduce the practice of the Counting-house into Schools, by 
 a person who derived his information on the subject merely from the 
 hints of Merchants, without having actual practice, is deserving of com- 
 mendation. But this Writer has arranged his materials according to 
 the mode of some Counting-houses, without attempting to improve or 
 supply any defect in their practice. 
 
 This will account for the irregular and unsystematic arrangement in 
 his third Set of Books : for example, the Book called Waste, or Day 
 Book (which terms he improperly considers as synonymous) is, strictly 
 speaking, neither the one nor the other ; it does not contain the whole 
 of the Transactions of the Business which alone can entitle it to the 
 name of Waste-Book : and it contains entries of Cash and Bills, which 
 do not belong to the Day-Book, on the principles of double entry ; 
 besides, the entries of Bills received or accepted, as given in this Book- 
 are not sufficiently explicit, to enable the Learner to fill up the several 
 columns in his Bill-Book. The Journal too, of this Set, exhibits several 
 very injudicious entries. We shall instance only this method of stating 
 the Charges paid on Goods consigned on Commission, by debiting the 
 Account of Charges, instead of Sales of such Goods. It may be farther 
 remarked, that his Rules for Journalizing are not sufficiently minute and 
 comprehensive ; they do not even apply to the transactions introduced 
 into hu Sets, which are not sufficiently varied : for instance, he has not 
 a single Example where money has either been received or paid on Dis- 
 count, although it be a very common case in business, and is to be 
 considered as one of the most difficult entries in the Cash-Book. 
 
 The Author will now describe the plan of the present volume. 
 
 The Work commences with a view of Single Entry, which affords 
 the most simple idea of the- nature of Dr. and Cr. and of the applica- 
 nt of these terms. This Set is extended to three months, and may 
 be sufficient for a pupil who has only Retail Business in view. 
 
 Next, the Work contains an explanation of the principles of Double 
 
 ' . •. : :ly -, of the use of the several Books generally used in Business; 
 
 ature of Person d, Real, and Fictitious Accounts in the Ledger. 
 
PREFACE, iii 
 
 This is done before laying down Rules for Journalising, because these 
 Rides are inferred from the nature of the Ledger Accounts, and they 
 cannot be properly understood till the nature of these Accounts be 
 explained. 
 
 The Rules for Journalizing are arranged under distinct heads, in 
 order that they may be easily referred to ; and these, it is hoped, are so 
 complete, as to extend not only to every transaction introduced into 
 the Sets, but likewise to every case which usually occurs in Business. 
 The Sets, too, advance from the more simple to the more complex 
 transactions, in a regular gradation, and comprehend the different 
 branches of Trade, as Proper, Commission, and Company Trade. Two 
 of these Sets are connected, in order to shew the Learner the method 
 of continuing the Business, and transferring the Balances from one 
 Ledger to another ; and, while the Theory or the Art is explained to the 
 Learner by Definitions and Rules; the Work exhibits a view of the most 
 approved Forms of arrangement in Modern Practice ; so that he may 
 be at no loss how to proceed when placed in the Counting-house. 
 
 These are the principal points which, in the opinion of the Author, 
 a proper Elementary and Practical Treatise, for the use of Schools, 
 should contain ; and this opinion is the result of several years experi* 
 ence as a public Teacher, joined to former practice in the Counting- 
 house. 
 
 The Introduction on Merchants' Accounts, it is presumed, will 
 be exceedingly useful to the pupil : for, while the form and method 
 of drawing out the several Accounts which usually occur in business 
 are explained to him, the Engraved Specimens will improve his hand- 
 writing, and inspire him with a taste for neatness and accuracy. 
 
 The Queries and Exercises which are subjoined to the Work, are 
 intended to impress upon the mind of the Learner the principal points 
 in the Theory and Practice of the Counting-house; and the Author can 
 assert, from experience, that the attentive Student will derive the 
 greatest advantage from them. 
 
 The Author will only farther observe, that he hopes the present 
 Work, as a School-Book, will be found peculiarly useful in explaining 
 the principles of the Art, and preparing the Learner for the practice of 
 the Counting-house : and, with its merits and defects, he submits it, 
 without arrogance or timidity, to the decision of the candid and 
 experienced Teacher. 
 
 Mercantile Academy, 
 
 Glasgow, November, 1812. 
 
DIRECTIONS FOR USING THIS WORK. 
 
 The Author has been requested to give a few Directions how this work should be 
 taught in Schools. 
 
 If the Learner have only the Retail line of business in view, the Set by Single Entry 
 D \ iu general, be sufficient. In order to improve the Learner's hand-writing, the 
 r sh, ul 1 have a neatly-written Day-Bock for him to copy. When he has tran- 
 scribed the Day-Book, and checked the calculations, he is to proceed to form the Ledger, 
 a:»d take a Balance. 
 
 \ r he has finished this Set, he may peruse the Introduction, as far as it respects the 
 making out of Bills of Parcels, drawing of Bills, Notes, and Receipts. 
 
 In teaching Book-keeping by Double Entry, the chief point is, to convey to the 
 Learner a distinct idea of O . and Cr. and of the application of these terms in the 
 I •. For this purpose he ought carefully to peruse the second and third Chap- 
 
 i : while he is writing the Waste Book* given in pages 34—44. He may reserve 
 opposite or right-hand pages for the Journal; as, by having always in view the 
 asactionc of the V. T aste-Book, he will more easily perceive the reason of the Journal 
 entries. After he has transcribed the Waste- Book, he may Journalise a month's 
 Transactions, in the same manner as in the printed copy, and then post them into the 
 ' I so on with the other two months. When he has postcl all the Transactions, 
 
 he may make B agreeably to the Specimen given in page 47. When he has 
 
 done this, he is next to prepare the Profit , and Balance Accounts, the results of 
 
 \. h will agree with the specimens given in page 46. 
 
 He may next proceed to form the same Transactions into a Set with Subsidiary Books, 
 , . ably to the method which follows in the Work After he has written and journalised 
 the Subsidiary Books, he should post the Ledger, and close the Accounts ; when he has 
 done this, he may begin Set C. which is a continuation of the same business, and 
 includes the transactions of a Commission Trade This Set the Learner will only form 
 with Subsidiary Books, according to the specimens given in pages 104 — ISO, without 
 copying the M fc.f To this Set he may have either a new Ledger, which will show 
 
 him how the several Balances are transferred from the old Books to the new on?s, or 
 he may allot in the former Ledger a sufficient space under each Account, to contain the 
 entries of this Set also, and this will shew him how the Balances are brought down, and 
 the entries continued in the same folios. 
 
 After the Student has finished this Set, he may peruse the Introduction relating to Bills, 
 Notes, Receipts, and Accounts. These will tend to elucidate several entries in the Sets 
 which he has gone through. When he has perused these with attention, and knows how 
 to draw them out, he may proceed to copy the Letters respecting Drafts and A\ 
 Adric of Gooiis being shipped, ami rendering Account-Sales. The several Account, should 
 be niexed to these Letters, and should be folded and addressed, and the Bit's drawn and 
 in - ed as in real Business. Set D. is intended to complete the Course. The Subsidiary- 
 Ac s are not given, because by this time the Student may be supposed to understand how 
 to write and journalize them ; and because the principal "difficulty in keeping the Books of 
 a Copartnery, is the division of the Profits or Losses, stating the Partner's Accounts, and 
 c ;<£ the Books. A knowledge of all these particulars may be obtained by attentively- 
 perusing the Journal, and Posting and Balancing he Ledger. 
 
 The Queries and Exercises annexed to the Work are intended to be answered by 
 the Learner during the Course. From five to ten Queries may be given him each day, 
 according as they are difficult or easy. 
 
 If the Learner sufficiently understands these Exercises, he will be enabled to acquit 
 himself with ease and propriety, when placed either in the Shop or in the Counting- 
 house. 
 
 * If the pupil's time be very limited, he may omit transcribing the Waste-Book, 
 and journalise from the printed copy. 
 
 f The Subsidiary Books may be bound as follows :— The Cash and Bill Books in one 
 binding; the Invoice and Sales Books, in one; and the Day Book by itself. 
 
REMARKS ON TATE'S BOOK-KEEPING. 
 
 Since the publication of the first Edition of this Work, a Tract has made its 
 appearance, entitled, " An Introduction to Merchants' Accounts, or Com- 
 mercial Book-Keeping," by W. TATE, a Teacher in London This is the 
 production of a person ignorant of the Principles, and who has little knowledge 
 in the Practice of Book-keeping, or the method of Teaching it. Tins is evident 
 from the indigested phn of the Work, and the many injudicious entries in his 
 Journal ; as well as the want of proper Definitions and Rules, and of a regular 
 gradation from the more simple to the more complex Transactions.* 
 
 Mr. Tate, in his Preface, says u If the execution of this design should be 
 found as judicious as the materials are correct, with which the system has been 
 formed/' &c. By his materials being correct, our Author cannot allude merely 
 to the calculations, as far as these can be checked, as any boy who understands 
 the common rules of arithmetic could easily have made them so 5 we presume, 
 therefore, he means, that the transactions are applicable; to real business ; or, as 
 he tells us, " they have actually taken place." That such transactions may 
 have occurred, in some kind of business or other, we shall grant ; but that they 
 are " correct models, proper to be introduced into a School Book, as exhibiting 
 the general practice of business," we deny. It is however admitted, that Mr. 
 Tate's " materials are as correct" as his execution, or method of arranging 
 them, is " judicious." 
 
 From a perusal of Mr. Tate's " Memorandums of Transactions,"f it ap- 
 
 * As an instance of our Author's vanity or egotism, the pronoun / occurs in his 
 Preface upwards of fifty times!! ! And the story he has clumsily foisted in, respecting 
 the Partner of a large mercantile concern, " having requested him to examine his 
 Books," is not a little singular. It is not very probable, that a person so ignorant of 
 Accounts, as Mr. Tate represents this partner to have been, should, after seeing his MS. 
 Copy, have requested him to examine the Company's Books, because we think it was 
 impossible he could have understood Mr. Tate's arrangement, so as u to render it in- 
 stantly used." But, be this as it may, the surprise excited in dot Author, on examining 
 this Merchant's method, was certainly not littie ; for he informs us. that " the formation of 
 the Journal was accomplished as far as July, but the Ledger of the wh'rte year was not 
 even opened." Did Mr. Tate expect to see the writing - f the Lodger farther advanced 
 than that of the Journal ? This certainly would have excited as '* great surprise" in the 
 Partner himself, as in Mr. Tate. The way in which this story is brought in, as well as 
 the manner in which it is related, tends greatly to invalidate its truth. We believe it 
 to have had no existence in fact, but founded on a circumstance which Mr. Booth 
 records in his Introduction to his Book-Keeping. But, granting th re is some truth in 
 his relation, it only shews, that our Author had considered one of" hi Pupils as the 
 Partner alluded to, and supposed himself in a Merchant's Counting-house, w r hile he 
 was in Cateaton Street Academy, where it seems the Pupils are directed *o have one 
 Book six months advanced, before another is begun'.; (Vide his Directions, page xviii). 
 The above story, '.'.' I think I may say, is unfortunately" chosen, to shew Mr. Tate's 
 abilities "to complete the Mercantile Education of Young Men." 
 
 t It would be injustice to deny our Author the merit of originality, at least, in the 
 Titles of some of his Books; as, wheuhe calls The I Vast e-Boo\, " Memorandums of 
 Transactions," a title we believe adopted no where, but at Paul's Head Chambers, No. 5, 
 Cateaton Street. 
 
 But it seems Book-keeping is cot the only subject which Mr. Tate has treated in a 
 manner peculiar to himself. On " Commercial Arithmetic," he has displayed equal 
 originality and ability. And as he concludes his Preface to his Book-Kee >ing by saying, 
 " he dismisses it with confidence to the decision of t;i:- Public, whose liberality he hus 
 before experienced" I have no doubt but that his hopes wii be realized, for " the 
 acceptable service he has rendered the Commercial World,? kc. ; for it would certainly 
 be injustice to withhold from him the same liberal encomium which the Eclectic Reviewers 
 so justly bestow upon his Arithmetic. These Reviewers, on examining the merits of 
 that Work, remark, that Mr. Tate's " plan is certainly new; but we da;e not call it 
 improved, because we have not yet learnt, that improving a system and 'rendering it 
 worse are synonymous expressions." They conclude thus, "But we cannot dwell 
 longer on such a work, its dullness, its blunders, and its pedantry, depress our spirits," 
 &c. See Eclectic Review for August, 1809, vol. v. p. 778. 
 
DIRECTIONS FOR USING THIS WORK. 
 
 The Author has been requested to give a few Directions how this work should be 
 taught in Schop - 
 
 If the Learner have only the Retail line of business in view, the Set by Single Entry 
 may, in general, be sufficient. In order to improve the Learner's hand-writing, the 
 teacher should have a neatly-written Day-Bock for him to copy. When he has tran- 
 scribed the Day-Book, and checked the calculations, he is to proceed to form the Ledger, 
 a;>d take a Balance. 
 
 After he has finished this Set, he may peruse the Introduction, as far as it respects the 
 making out of Bills of Parcels, drawing of Bills, Notes, and Receipts. 
 
 In teaching Book-keeping by Double Entry, the chief point is, to convey to the 
 Learner a distinct idea of D . and Ci\ and of the application of these terms in the 
 I For this purpose he ought carefully to peruse the second and third Chap- 
 
 ters while he is writing the Waste Book* given in pages 34 — 44. He may reserve 
 tie opposite or right-hand pages for the Journal; as, by having always in view the 
 Transaction* of the Waste-Book, he will more easily perceive the reason of the Journal 
 entries. After he has transcribed the Waste- Hook, he may Journalise a month's 
 Transactions, in the same manner as in the printed copy, and then post them into the 
 I I so on with the other two months. When he has posted all the Transactions, 
 
 he may make aT •;'.// Balunce, agreeably to the Specimen given in page 47. When he has 
 done this, he is next to prepare the Profit , and Balance Accounts, the results of 
 
 which will agree with the specimens given in page 46. 
 
 He may next proceed to form the same Transactions into a Set with Subsidiary Books, 
 agreeably to the method which follows in the Work After he has written and journalised 
 the Subsidiary Books, he should post the Ledger, and close the Accounts ; when he has 
 done this, he may begin Set C. which is a continuation of the same business, and 
 includes the transactions of a Commission Trade This Set the Learner will only form 
 with Subsidiary Books, according to the specimens given in pages 104 — ISO, without 
 copyingtheW fc.f To this Set he may have either a new Ledger, which will show 
 
 him how the several Balances are transferred from the old Books to the new ones, or 
 he may allot in the former Ledger a sufficient space under each Account, to contain the 
 entries of this Set also, and this will shew him how the Balances are brought down, and 
 the entries continued in the same folios. 
 
 After the Student has finished this Set, he may peruse the Introduction relating to Bills, 
 Notes, Receipts, and Accounts. These will tend to elucidate several entries in the Sets 
 which he has gone through. When he has perused these with attention, and knows how 
 to draw them out, he may proceed to copy the Letters respecting Drafts ami A\ 
 Adric of Goous being shipped, and rendering Account-Sales, The several Account* should 
 K nnexed to these Letters, and should be folded and addressed, and the Bills drawn and 
 indorsed as in real Business. Set D. is intended to complete the Course. The Subsidiary 
 Bo fks are not given, because by this time the Student may be supposed to understand how 
 to write and journalize them; and because the principal difficulty in keeping the Books of 
 a Copartnery, is the division of ^the Profits or Losses, stating the Partner's Accounts, and 
 closing the Books. A knowledge of all these particulars may be obtained by attentively 
 perusing the Journal, and Posting and Balancing he Ledger. 
 
 The Queries and Exercises annexed to the Work are intended to be answered by 
 the Learner during the Course. From five to ten Queries may be given him each day, 
 according as they are difficult or easy. 
 
 If the Learner sufficiently understands these Exercises, he will be enabled to acquit 
 himself with ease and propriety, when placed either in the Shop or in the Counting- 
 house. ° 
 
 * If the pupil's time be very limited, he may omit transcribing the Waste-Book, 
 and journalise from the printed copy. 
 
 f The Subsidiary Books may be bound as follows :— The Cash and Bill Books in one 
 binding; the Invoice and Suits iJooks, in one; and the Day Book by itself. 
 
REMARKS ON TATE'S BOOK-KEEPING. 
 
 Since the publication of the first Edition of this Work, a Tract has made its 
 appearance, entitled, tc An Introduction to Merchants' Accounts, or Com- 
 mercial Book-Keeping," by W. TATE, a Teacher in London. This is the 
 production of a person ignorant of the Principles, and who has little knowledge 
 in the Practice of Book-keeping, or the method of Teaching it. This is evident 
 from the indigested phn of the Work, and the many injudicious entries in his 
 Journal ; as well as the want of proper Definition* and Rules, and of a regular 
 gradation from the more simple to the more complex Transactions.* 
 
 Mr. Tate, in his Preface, says " If the execution of this design should be 
 found as judicious as the materials are correct, with which the system has been 
 formed," &c. By his materials being correct, our Author cannot allude merely 
 to the calculations, as far as these can be checked, as any boy who understands 
 the common rules of arithmetic could easily have m-*de them so 5 we presume, 
 therefore, he means, that the transactions are applicable to real business ; or, as 
 he tells us, " they have actually taken place." That such transactions may 
 have occurred, in some kind of business or other, we shall grant ; but that they 
 are " correct models, proper to be introduced into a School Book, as exhibiting 
 the general practice of business," we deny. It is however admitted, that Mr. 
 Tate's " materials are as correct" as his execution, or method of arranging 
 them, is " judicious." 
 
 From a perusal of Mr. Tate's " Memorandums of Transactions,"! it ap- 
 
 * As an instance of our Author's vanity or egotism, the pronoun / occurs in his 
 Preface upwards of fifty times!! ! And the story he haa clumsily foisted in, respecting 
 the Partner of a large mercantile concern, " having; requested him to examine his 
 Books," is not a little singular. It is not very probable, that a person so ignorant of 
 Accounts, as Mr. Tate represents this partner to have been, should, after seeing his MS* 
 Copy, have requested him to examine the Company's Books, because we think it was 
 impossible he could have understood Mr, Tate's arrangement, so as " to render it in- 
 stantly used." But, be this as it may, the surprise, excited in. our Author, on examining 
 this Merchant's method, was certainly not little ; for lie informs us, that " the formation of 
 the Journal was accomplished as far as July, but the Ledger of the whole year was not 
 even opened." Did Mr. Tate expect to see the writing f the Ledger farther advanced 
 than that of the Journal ? This certainly would have excited as " great surprise" in the 
 Partner himself, as in Mr. Tate. The way in which this story is brought in, as well as 
 the manner in which it is related, tends greatly to invalidate its truth. We believe it 
 to have had no existence in fact, but founded on a circumstance which Mr. Booth 
 records in his Introduction to his Book-Keeping. But, granting th re is some truth in 
 his relation, it only shews, that our Author had considered one of hi Pupils as the 
 Partner alluded to, and supposed himself in a Merchant's Counting-house, while he 
 was in Cateaton Street Academy, where it seems the Pupils are directed 'o have one 
 Book six months advanced, before another is begun; (Vi'ehis Directions, page xvm). 
 The above story, " I think I may say, is unfortunately'' chosen, to shew Mr. Tate's 
 abilities " to complete the Mercantile Education of Young Men." 
 
 t It would be injustice to deny our Author the merit of originality, atJeast, in the 
 Titles of some of his Books; as, when he calls The lVaste-Boo'>\ " Memorandums of 
 Transactions," a title we believe adopted no where, but at Paul's Head Chambers, No. 5, 
 Cateaton Street. 
 
 But it seems Book-keeping is not the only subject which Mr. Tate has treated in a 
 manner peculiar to himself. On u Commercial Arithmetic/ he has displayed equal 
 originality and ability. And as he concludes his Preface to his Book-K.ee ung by saying, 
 " he dismisses it with confidence to the decision of the PtibliC, whose liberality he has 
 before experienced" I have im doubt but that his hopes will be realized, for "the 
 acceptable service he has rendered the Commercial Woild,'' Sec. ; for it would certainly 
 be injustice to withhold from him the same liberal encomium which the Eclectic Reviewers 
 tly bestow upon his Arithmetic. Tliese Reviewers, on examining the merits of 
 that Work, remark, that Mr. Tate's " plan is certainly new ; but we da;e not call it 
 improved, because we have not yet learnt, that improving a system and 'rendering it 
 worse are synonymous expressions." They conclude thus, "But we cannot dwell 
 longer on such a work, its dullness, its blunders, and its pedantry, depress our spirits," 
 &c. See Eclectic Review for August, 1809, vol. v. p. 778. 
 
2 REiMARKS ON TATE'S BOOK-KEEPING, &c. 
 
 pears, that the principal distinction between these, and the transactions to be 
 found in preceding Writers, is, that Mr. Tate seems to have been frequently in 
 the practice of borrowing and lending money ; and, what is worse, of negoti- 
 ating bills for the accommodation of others — a circumstance which sometimes 
 occurs in business, but which should be avoided as much as possible, and there- 
 fore the frequent repetition of such transactions was improper. It is to be 
 noticed, that, in recording the transactions of borrowing and lending money, 
 our Author has only in one instance* supposed Interest to be allowed; — for 
 which, to make a proper entry, is the only difficulty in stating such transactions. 
 But Mr. Tate has not only multiplied such transactions, which, from their 
 nature, should have been sparingly introduced into a School Book ; but, he has 
 omitted others of great importance. These we will notice in speaking of his 
 Ledger; and from the difficulty attending the balancing of them, were abso- 
 lutely necessary, to render his Work a proper Text-Book for Schools. 
 
 Before we examine the Entries in his Journal it may not be improper to 
 make a few remarks on some of his Subsidiary Books. 
 
 The Cash-Booh, is the first in order. In extending his transactions to twelve 
 months, Mr. Tate has destroyed the appearance of a Cash-Book, by the few 
 entries in each month. The omission also of a date to the monthly Balances, 
 though recommended by Mr. Tate, is certainly very improper. It is contrary 
 to a maxim in Book-Keeping, that no entry should be without a date, because 
 the date constitutes its validity in a Court of Law. 
 
 The Bill-Books, given in page 59—63, are exceedingly defective, and even 
 incorrect; and, although Mr. Tate considers his publication to contain " Correct'* 
 precedents for the Counting-house as well as Schools, yet, in Bills Receive- 
 able, he has given no columns for the Drawer— Payer— Place — Date — Term> 
 and where Payable. In Bills Payable, he has likewise omitted columns 
 for the Place — Date — Term — where Payable, and to whom Paid. Besides, his 
 Bill-Books, as well as the other Subsidiary Books, have no column or figure of 
 reference for the Journal en try. f 
 
 The Book which he calls " The Waste-Book" is, exactly, a Journal of 
 all transactions, except the <f Cash and Bills." f< It is really surprising, that 
 a person who asserts," as Mr. Tate does, that he has been " engaged from an 
 early period in life, in completing the Mercantile Education of young men," 
 should be so ignorant, as not to know, that the principal difficulty with any 
 Learner, is, to acquire a knowledge of Dr. and Cr. so as to enable him to jour- 
 nalize the transactions in the Waste-Book. Mr. Tate, by expressing the Entries 
 in the style of Dr. and Cr., or, in other words, journalizing them, has performed 
 the Scholar's task, and left him nothing to do, but to transcribe these into the 
 Journal, and this, it seems, is the " superior and liberal manner ! !" in which 
 Book-keeping " is taught at the Finishing Academy, Cateaton Street." 
 
 We shall here notice a farther proof of our Author's want of experience in 
 Teaching. At the foot of page xii, speaking of my Journal, formed according 
 — — _____ _, *, 
 
 * Vide page 55. Cash-Book, 20th of November. By Interest paid Coles and Co 
 ll. 8s. 6d. 
 
 t Of his Bill-Books, our Author himself says, in page 56, that they " contain Columm 
 for only a few, but those, indeed, the most important particulars," &c. Why has he not 
 given the necessary columns for recording the several circumstances of the Bills ? Be- 
 cause, says he, " had my Bill-Book contained all tliat are requisite in Business, it would 
 have greatly increased the labour of forming it ;"-— a very sufficient apology, indeed, 
 for snCh an important omission in a Work entitled, " An Introduction to Commercial 
 Book-Keeping, for the Use of Counting-houses ! ! !" 
 
 From the titles "The Bills Receivable Book," and " The Bills Payable Book," it may 
 be inferred, that our Author recommends two separate Bill-Books to be kept. 
 
REMARKS ON TATE'S BOOK-KEEPING, &c. 3 
 
 to the Italian Method, he says, " it is almost a disgrace for any Teacher now 
 to let his Pupils imbibe such ideas of arrangement." Although the Italian 
 Method (by three Books only) is now seldom used by Merchants, yet, as it 
 exhibits to the Learner the most connected view of the nature of Dr. and Or. ; 
 unfolds the general principles of Book-Keeping, and prepares him for under- 
 standing the Practical arrangement, it certainly ought to be taught as an Intro- 
 ductory Set. 
 
 In Purchases and Sales, our Author is the first we recollect to have seen, 
 to have made a deduction for a payment promised at a future period. No 
 authority can sanction such a practice.* It may be further remarked, that the 
 Terms of credit are invariably omitted. Surely, a Book which is supposed to 
 contain the original entry, should be so full and explicit as to contain the 
 necessary information. 
 
 On the 3d April, our Author has given a singular entry. He states to have 
 received from Thomas Jackson, of Manchester, An Account Sales of Cottons, 
 before we are informed of any Consignments being made to him ! ! Even in 
 his " Memorandums of Transactions," he has taken no notice of such a cir- 
 cumstance ! Surely it was at least necessary to take a " Memorandum" in 
 some of his Books when these Cottons were consigned to Jackson ! But, pro- 
 bably, this is one of the improvements which Mr. Tate believes he has made ! ! 
 
 The Journal comes next in course. It is a singular circumstance, that the 
 methods of journalizing, given in Notes, pages 33 — 45, are invariably preferable 
 to those in his Journal ; from which we may justly infer, that the former are 
 the production of an abler hand, who favoured Mr. Tate with these, after 
 seeing his Journal in MS. 
 
 As instances of Mr. Tate's incorrect choice of Drs. and Crs. the following 
 entries may, in the mean time, be mentioned. Jones and Co. on the l6th 
 April, and Parker and Co. on 6th and 10th May. Who, but our Author, 
 would have thought of carrying a sum paid for mending lags, &c. to the credit 
 of Cottons, when that account was not debited for such charges, as he has 
 done in the former of these entries ; and the sum he has charged for Com- 
 mission in the two last, to. the Account of " Charges," instead of Commission, 
 or Profit and Loss. 
 
 In the last six months, farther examples occur of improper Journal entries, 
 particularly in the Shipments and Insurances. In journalizing the Insurances, 
 Mr. Tate has adopted a method which requires two statements in the entry, 
 where one only was necessary. J And in the Shipments, he has carried the 
 u Combining Principles" so far (much farther than Mr. Booth§) as to u com- 
 
 * T© place the absurdity of following such a mode in a proper point of view, let us 
 suppose, (what in several instances occur in business) that Thomas Smith, who is the 
 first to whom a Discount is allowed, should, either from insolvency or some other cause, 
 not pay at the stipulated time, we ask Mr. Tate, would Thomas Smith be entitled to the 
 discount taken off his account ? Or, suppose that, instead of Smith paying in one month, 
 he gives* hie Note at a longer period ; in either of these cases would not another entry 
 be necessary to be made at his account, by debiting him for the discount, or difference, 
 according to the term of the Bill? Perhaps Mr. Tate's reason for thus deducting the 
 discount, was to avoid the .only difficulty in such transactions, that of making a proper 
 entry for toe discount at settling. 
 
 Vide 11th and 14th February, and 23d October. The method adopted by our 
 Author, necessarily makes the Account of Goods incorrect. In the above four instances, 
 the Discounts between the Purchases and Sales, amount to above '201. 
 
 t Vide nth July, 16th and 20th August, 20th, 24th, and 26th Sept. 8th Oct. and 7th, 
 8th, and 1.0th November. 
 
 § From the numerous instances of improper entries which are to be found in Mr. 
 Tate's Journal, it is surprising he should censure Mr. Booth, a Writer of great experience 
 
4 REMARKS ON TATE'S BOOK-KEEPING, &c. 
 
 bine" the " Commissioners of Customs' and " Commissioners of Excise" with 
 the purchasers of Goods (see page go.) Is this a " correct precedent for the 
 Counting-house r" 
 
 ability, and for the very tiling of which Mr, Booth is not so faulty as himself. Dr. 
 Kelly likewise comes in for a share of i idvei on but even the Doctor's prin- 
 
 fauit he has not avoided, namely, ount of Charges, instead of 
 
 Consignments. 
 
 Mr. Tate has thought proper also to criticise my (t Elements;" no doubt, to justify 
 the publication of his own system. I beg the Header's indulgence while I reply in 
 tliis note to his objections. 
 
 In page 10 of his Preface, our Author accuses me of " haying disguised the principles 
 of this practice (Sinj ; and lie thinks I might have done better, &c." In my 
 
 opinion, the above sentence, as if is expressed, does not contain one glimpse of meaning, 
 But, from Mr. Tate's explanatory observations on Single Entry at the conclusion of his 
 Book, I think it may he inferred, that, by " disguising the principles" of this branch of 
 Un cience, he means, that I have not, like himself, posted seme Entries by Single, 
 and others ] ' ' in other words, jumbled Single and Double Entry toge- 
 
 ' . • i . Qt be improper to elucidate our Author's method of Single Entry, and 
 here we may observe, that, Mr. Tate seems aware of its difficulty to be understood, by 
 concluding his work with it: for he recommends, that his Single Entry should not be 
 attempted till after the pupil has finished one Set by Double Entry, (see page xix.) This 
 iii:, in other words, that Single Entry, or that the business of a retail shop, (to which 
 Sh le Ei try is only applicable) is more difficult to record, than the extensive and 
 ; : actions of a Merchant, or Agent in Inland and Foreign trade. Every 
 Writer upon this subject, who deserves to be consulted as an authority, has agreed, that 
 the Ledger, when kepi by Single. Entry, contains only Personal Accounts, and these 
 posted either from a Day Book, or a Waste Book. But, by our Author's valuable dis- 
 , he has shewn us, that he can make his Ledger contain not only Personal Accounts, 
 but also those subsidiary to Profit and Loss; such as Private Account, Charges, and 
 I est, and post these, if required, by Double Entry; and, w r hat is not the least remark- 
 able, he has also shewn us, that no Profit and Loss Account, by his method, is necessary ; 
 although he has used the title of that Account at closing the Stock, Charges, and Interest 
 Accounts. 
 
 Our Critic observes, that " When the transactions chiefly consist of those upon 
 
 Commission, where the entries are numerous, and particularly Foreign Trade, the Ledger 
 
 ally kept by Double Entry, with the assistance of a Journal/' It certainly would 
 
 een more correct had he said, the Ledger must always be kept (if properly kept) 
 
 by Double Entry; for it was impossible to keep it by Single Entry. But, indeed, from 
 
 the specimen of Single Entry which he has given, he could make it answer either for 
 
 InJa d 01 Foreign Trade. Who but our Author would have thought of posting his Ledger 
 
 Cos) Book, Bill- Books, and what he calls his Waste Book, merely to save 
 
 the trouble of opening four additional accounts, viz. Cash, Bill* Receivable, Bill's Payable, 
 
 and '.Uons, and then calling this Single Entry/!! for, in tact, with the exception of 
 
 i above four accounts (for he has retained all the nominal or fictitious oues) his 
 
 Sing ' Entry is nothing else than sometimes Single, and sometimes Double Entry. 
 
 Mr. Tate, in bis observations upon Single Entry, writes much, and says little, for the 
 substance of his four pages may be comprehended in a few lines thus : 1 post my Ledger 
 daily from the Cask- Book, Bill-Books, and Waste- Book ; sometimes by Single and sometimes 
 by Double Entry, as the transactions require it ; but I have opened no Accounts for Cash, 
 Hills, and Goods ; although, by n< i se Accounts, I must confess, I lose the principal 
 check upon the posting of the Ledger, in a leoth errors and other omissions, which Double 
 Entry ai where the above Account;-; />i opened. However, I have retained all the 
 
 \ ; . ccept Profit and Loss, which, by my new way of Single 
 
 Entry, is unnecessary, as I do not " disguise the principles of ?ny practice." !! ! 
 
 I am not a little at a loss, even to conjecture, what description of Inland Mercliants 
 our Author has been indebted to for his information, when he asserts, that in Inland 
 Trade " the Ledger is most commonly kept by Single Entry " The absurdity of this asser- 
 tion can only be equalled by another of our Author's, where he says, " Either by Single 
 or Double Entiy the Journal may be used." — Such a method of Single Entry may be 
 taught at the Cateaton Street Academy, but certainly not adopted by any " of the 
 well-informed Mercantile characters in London." 
 
 But to return to our Author's animadversions on my Work ; he says, I have followed 
 £reat authorities in the theory of Book-keeping ; among these Mr. Langford is men- 
 
REMARKS ON TATE'S BOOK-KEEPING, &c. 5 
 
 • In closing our Remarks on his Journal, we have to observe,, that our 
 Author has omitted the necessary explanation, or narration, in the entries, so as 
 
 tioned. Mr. Tate, it seems, can quote writers, before reading or understanding their 
 Preface; for Mr. Langford is no Author on Book-Keepimr. His Treatise, as he 
 us, is compiled from Mr. Mair's first edition, which was published in 1736 ; a work which 
 Mr. Mair himself considered as obsolete, and therefore, in 1768, (32 years afterwards) re- 
 composed and enlarged it. 
 
 In the same page Mr. Tate asserts, I have made the payment of the Shipping Charges 
 and most of the Importation Charges, " the day the Goods are shipped or arri ve." Win 
 is this ignorance or wilful misrepresentation? for, in Set D. the reverse :■■ e; but, 
 
 granting this had been invariably true, the principle or method of entry 
 therefore of little consequence in a School Book; besi/< ^d only 
 
 to three months, it was necessary to bring many of the orier on 
 
 that account. Such circumstances, however, are as likely to hap] 
 which our Author has recorded. As fur instance, his pir.e 
 day on which the Goods are shipped, which, in most case 
 
 He next says, " some faults are peculiarly my own, such as not giv y aj abroad 
 
 credit for the goods they purchase" Surely, Mr. Tate cannot here meaii 
 himself; for the reverse would have been proper. Our Author m mm 
 
 ignorant and ridiculous questions. How Mould I manage, if the Goody ? or if, 
 
 by my directions, they were consigned to some other part of the world th; 
 reside? From the construction, however, of the first question, he lias rend 
 indefinite. Let him fust tell, whether or not he supposes the Goods to "nave j>- red; 
 
 for he ought to have known, that the answer, in the case of Insurance and 2V< i ranee, 
 is very different. In the foimer case, he had recourse upon the underwriters for the sum 
 insured — in the latter instance, he had nothing to look for, either from shipper or under- 
 writer; and therefore the entry in his Books required to be stated vet : !y. In 
 answer to his second question ; surely I could not defer making an Entry, in the ex- 
 pectation of receiving Goods which I had ordered to some other part of the World than where I 
 reside ; and therefore I did not need to defer making a proper Entry, longer than I was 
 furnished with the Invoice and Bills of Lading. If Mr. Tate cannot comprehend such a 
 case, he will find an example to the point, in page 51 of my hook ; where, if he places 
 me in the room of the person who orders the Goods, namely Richard Conder, it may 
 probably throw some light upon the subject to him; but, if this example be not intelligible 
 to him, volumes written upon the subject would be to no purpose. 
 
 Mr. Tate next says, " he is not a Utile at a loss how to account for the principles i 
 which Dr. Kelly and I conduct our copartnership transactions." From t .v 
 which Mr. Tate has stated similar transactions in his Books, I am not surprised at this; 
 for he has given unequivocal proofs that he knows little of the subject, as shall be 
 presently shewn. 
 
 Next, our Author, in speaking of my plan of entering the Charges paid upon Ce- 
 ments, talks about " its being impracticable to make that 
 Charges paid on Goods, whose Account Sales are, and are »< t 
 
 which" he tolls us, " the same Account is liable to being twicer ; 
 
 amount." To the first of these objections, namely, where tin- 
 nothing less than either a wilful mistake, or the most unpa 
 could lead a person into the objection complained of ; as well mighi 
 plained of the chance of debiting, instead of crediting, an Account, or vice rer*a ; or 
 carrying a sum to a wrong Account entirely, as every one knows, that want of ati, 
 may be equal to the gi y ossest ignorance. As for his second objection, where the Ac< 
 Sales are not made up and entered, the possibility is certainly still less; for, if these are not 
 entered, how is it possible that " the same Account is liable to being twice debited for 
 the same amount ?" But, surely, when he could reason so, Mr. Tate did not under 
 what he was asserting ; for it is to my method alone, that the objections started cannot 
 
 apply- 
 
 Whether am I to accuse Mr. Tate of ignorance, or wilful misrepresentation, when he 
 talks in the following manner : ■" To Mr. M.'s second plan, the objections are still more 
 forcible. Thus, if the not-accounted-for Charges, paid in any one Bill, belonged 
 dozen different sorts of Goods ; the entry in the Cash Book would be split into a dozen 
 different parts.*' Hud Mr. Tate possessed any candour or discernment, he wouki 
 have made such an assertion, after what I have stated in page" ^7 of-my Work, namely, 
 tk When the Consignments consist of a great number of Arti. prefer opening only 
 
 one (icneral Aeconnt, entitled 8*le4 on Co instead bi -teach 
 
 b 
 
£ REMARKS ON TATE'S BOOK-KEEPING, &c. 
 
 to make them intelligible.* The No. of the Bills which he pays, or of which 
 he receives payment, or discounts, are every where omitted ! " May I enquire" 
 why Mr. Tate, in journalizing his Bill-Books, affixes the No. of the Bills which 
 he receives, or accepts, and, (contrary to every other person,) not the No. of 
 those of which he disposes or pays? Is not the No. in the one case, as 
 
 necessary as in the oiher ? 
 
 . ir ^ , 
 
 Article, (set' also what is said upon this subject in pace 168.) But, why suppose a dozen 
 different sorts of Goods, when only four appear in the set alluded to? 
 
 The following is a striking instance of Mr. Tate's dullness, or want of discernment, 
 although, to illustrate my meaning, an example is given, in order that any School Boy 
 might be at no loss. M Mr. M. (continues our Critic) says, the adjustment of the Ledger 
 Account should always be done when any of the Goods on Consignment are sold." 
 *' What !" (he exclaims) " if there were a hundred and fifty Consignments of the same 
 Goods (mark that) sold in a year, would Mr. M. have the same number of Balances of 
 The Account of Goods in the Ledger? and how would he act, if his Ledger itere not 
 closely posted up ?" Does Mr. Tate require to be told, or will he understand it when 
 he is told, that the Set alluded to in my Book, is journalized Monthly ; and con- 
 sequently should five hundred Consignments of the same. Good* be sold in a year, instead 
 of'" a hundred and fifty," no more than a Balance for each month in the year would be 
 necessary, even granting all the improbabilities, not to say impossibilities, that our 
 Author has supposed could happen. See pages 168, 179 and 198. He next asks, and, 
 how would I act, if my Ledger was not closely posted up ? I answer, this could only 
 possibly happen where the Books had been kept upon the same plan as t lat followed by 
 our Author's London M partner of a large Mercantile concern," or that adopted by 
 himself in journalizing the Consignments and Shipments singly; or, where he recom- 
 mends that the Journal should be written np for six months, before the Ledger 1*j 
 opened ; none of which I approve, and therefore my Ledger could not but be closely 
 
 POSTED LP. 
 
 If onr Author's assertions may be relied upon, he has made a wonderful discovery 
 in adding np his Rill Boohs. He says, ** by not adding up my Bill Books, I exhibit 
 no check upon the amount of my Journal Entries;" consequently, by having these added, 
 a check upon the amount of the Journal Entries is obtained. If our Author means only 
 the amount of the Entries of Bills Receivable and Bills Payable in the Journal, he may 
 be believed, as the same cheek could be obtained at one glance of the eye, whether the 
 Bill Books were added or not. But, to assert generally, that, by having the Bill Books 
 added, a check is thereby obtained upon the amount of the Entries in the Jounal, is a 
 doctrine which we believe Mr. Tate will not find even the most credulous in London 
 (perhaps his pupils excepted) so ready to swallow as he seems to imagine. But, with 
 the same propriety, why does Mr. Tate not add up his Haste Book? It would seem, 
 from the above assertion, that the Entries he has made in this Book do not affect the 
 amount of /t?s Journal Entries. 
 
 This Author seldom quotes any authority for his assertions; and, as I have already 
 she wn, little dependence can be placed on his word alone. I challenge him to point out 
 the Foreign Agency Accounts in my Book to which he alludes, when he says, I exhibit the 
 same confusion found in the two preceding Writers ; (Booth, and Dr. Kelly.) But it is 
 not improbable, from our Author's knowledge of the subject, that what appears clear- 
 •ness to others, is u confusion" to him. 
 
 In the same page, he enquires, " Why, in taking a General Balance, I do, in common 
 with every other Writer, transfer the amount of House Expenses, to the debit of the 
 Profit and Lofs Account?" I answer, that, although the amount of the former Account 
 D€ not properly Loss, yet it has the same effect in diniiuishinjr the .Stock ; and, to pre- 
 >eive the Stock Accountentire, as well as to follow the practice of the lirst Accomptants, 
 it is placed to the debit of Profit and Los? : and, although it introduces an article on 
 tiie debit side, and thereby diminishes the difference of that Account, no inconvenience 
 follows, because the Title by which the entry is distinguished, must lead any person to 
 make the proper estimate. The difference of the Charges Account, if Mr. Tate had 
 entered such Articles as properly belonged to it, should, for the same reason, be carried 
 to the Stock Account, as lfc also affects our Net (Capital. 
 
 * Among many others which might be mentioned, compare the entries of the 14th, 
 19th, and 22d November, in his Journal, with those in his Sales and Waste-Books, where 
 the woids u Net proceeds of the article, the quantity and time they become due, 
 hould have been mentioned, 
 
REMARKS ON TATE'S BOOK-KEEPING, &c. 7 
 
 In the Directions for using his System, Mr. Tate recommends the Journal to 
 be written up for Six months, before opening the Accounts in the Ledger. 
 
 This shews great inexperience in teaching, to recommend the Journal to be 
 written more than one month, till that month's transactions be posted into the 
 Ledger; because it facilitates the Learner's progress in journalizing; as, from 
 this practice in posting the Ledger, he must sooner understand the nature of the 
 entries on the Dr. and Cr. sides of the Accounts. And, instead of opening the 
 Accounts in the first instance, till Profit and Loss, as he recommends, (which, 
 by the bye, does not occur in our Author's Ledger till taking a Balance) we 
 would advise Mr. Tate to desire his Pupils to open the Accounts only as 
 these occur in the Journal Entries : because, when placed in a Counting- 
 house, they may not have a printed Ledger to copy from, which, it seems^ 
 is the practice at the " Finishing Academy ! 1 1" 
 
 We now come to his Ledger, and here it may be observed, that the only 
 novelty in the arrangement of this Book, is the singular manner of opening the 
 Accounts ; and the ih> less singular Titles which he has given to some of these. 
 In page 96, our Author tells us, "where the Title can be divided into two 
 parts, the first part is contained on the Dr. side, and the second on the Cr. side j" 
 and, what is no less important to be known, he next informs us, *' where the 
 title contains only one word, as Cash or Charges, the word Account is written 
 on the Cr. side! ! " as if the other Titles, which wanted this additional word, 
 were any thing less, or the latter any thing more, than Accounts.* 
 
 We have next to notice a most important omission in our Author's Book, an 
 omission which sufficiently shews Mr. Tate has no idea what a proper Text^ 
 Book should contain. Is it not remarkable, that he should be so lavish of his cen- 
 sures on other writers, and yet his own Work contain no Accounts op Pro- 
 perty : such as Houses, Ships, &c. on which Money has been paid and re- 
 ceived, and which to estimate their value, at taking a Balance, is attended 
 with considerable difficulty to every Student } Nay, what is singular, none of 
 his Balances exhibit any Goods on hand, where only any difficulty could occur. 
 I may here, with great propriety, apply to Mr. Tate his own language, and say, 
 *' he has cut up his Transactions, so as to very well fit his theory, and then sent 
 them forth as the real practice of business :" For he has been careful either to 
 omit the most important and difficult transactions, or to shew his absurd state- 
 ments of those he has given in the most advantageous point of view : such as 
 
 * We have already observed, Mr. Tate is fond of originality, no matter whether it be 
 useful or not: of this the following novel Titles and superfluous Accounts, will afford an 
 additional proof. He has adopted the less expressive Title of: 
 
 Private Account-— for Family; or House Expenses. 
 
 Petty Cash— quite unnecessary, Charges entered Monthly being preferable. 
 
 Three Per Cents .—instead ot Funded Property, which would have embraced every 
 kind of Stock, but, by our Author's " combining" method, he must have had a# Account 
 for each kind. 
 
 Sales A ccoxjnt— instead of Sales on Commission, which would have embraced all 
 Sales on Commission,. But our Author's is not correct, as it applies equally to the Sales 
 of Goods upon his own Account, such as Coitans. (See " Elements," page 28, Note.) 
 
 Commissioners of Customs — Commissioners of Excise— for Debentures. From 
 the Titles Lore adopted by our Author, it would seem he considers the Commissioners as 
 individuals, accountable to him for the Bounties and Drawbacks ! Is "splitting" one 
 Account into two, on the " combining principle?" 
 
 In page 27, Mr. Tate says, that the Slock Account and Private Account " are often com- 
 bined in one Account, opened in your own name." He ought to have added, but this 
 method is only followed by those who know little of Hook-keeping y but probably lu 
 wished to recommend it, otherwise, why mention such plans of arrangement, as oii, 
 
S REMARKS ON TATE'S BOOK-KEEPING, &c. 
 
 exhibiting no Consignments on hand, upon which money has been advanced., 
 either at the opening or closing of his Books. Also, by closing all his Adven- 
 tures homeward, the fallacy of his method of entering the Insurances and 
 Charges paid upon these, does not so obviously appear.* 
 
 Before concluding, we shall make an observation on his method of " form- 
 ing the Balances,"-)- because, although the plan is not his invention, he has taken 
 much merit to himself, at the conclusion of his Preface, by adopting it. The 
 be t Accomptants have agreed, that every entry in the Ledger should be posted 
 from the Journal; because the entries arising from closing the Ledger in the 
 Profit and Loss and Balance Accounts, require a Journal entry, as well as any 
 other. In many a Business, were the method adopted by our Author followed, 
 the particulars of these Accounts would occupy many pages in the Ledger, 
 which would be an awkward thing \ and, at opening New Books, extremely 
 "•:i convenient. Indeed, even in the few Accounts which he has exhibited, he 
 has -hewn much anxiety, in case of any mistake -, for he has laboured at consi- 
 rable -to explain the method he has followed. J 1 
 
 To conclude, " It now remains with me to give'* my reasons for extending 
 
 my observations on a Work of so little merit as Mr. Tate's $ and at the same 
 
 time for replying to every objection which either his ignorance or vanity could 
 
 st, from a perusal of my Work. In answer to the first, Ihave only to 
 
 rve, that " I felt it a duty'* to expose Mr. Tate's ignorance and presumption 
 
 nblishing such a Work as he has imposed upon the public, which is only cal- 
 
 ■ I to disseminate incorrect principles of Business and Book-keeping among 
 
 e who may be so unfortunate as to adopt it for a guide. And in replying 
 
 to his animadversions, justice to my own Work required, that I should repel his 
 
 . lions, which necessarily led me to expose his ignorance and misrepre- 
 
 :. iiions. 
 
 * Why does he not debit the Adventure from Lisbon in his Ledger for the Cost of 
 ranee, when that is effected, instead ©f debiting the Adventure only from the Sales- 
 ., when the Goods are sold ? To use his own language, I may ask him, " How would 
 
 manage" had the Goods been on hand at balancing ? The Cost of Insurance stands 
 at the credit of the Broker's Account, as it ought, but not at the debit of Insurance 
 Account, as lie has put it. By the absurd method he has adopted, he would have been 
 and rtfe necessity, at balancing, to carry the cost of the above Insurance as a Balance 
 owing to him from the Insurance Account, instead of considering this charge (as 
 hi light to have done) wholly belonging to the cost of the Adventure. 
 
 It may be added, that, upon the above Adventure, he has paid nearly £300 for Duty, 
 \ e ght, <S:c. which he has also as improperly carried to the Account of Charges. The 
 : i objei tions apply to his Joint Adventures homeward, (see pages 84, 87, 89, and 92.) 
 £ ridiculous statements sufficiently shew, that Mr. Tate has in truth tk adopted for a 
 general principle of arrangement, what is scarcely praeticble w in any instance. 
 
 t In speaking of Balances, it may be observed, that our Author's ideas seem so con- 
 
 d, as to have used the word Balancing only in the sense of making two sums equal, 
 tool knowing, that in Book-Keeping it also means, to place the amounts of the Dr. 
 
 and Cr. sid< s of ;. < account directly opposite to each other, by drawing a diagonal line 
 
 trough tin vacant spaee of the side that requires it. This will account for the amounts 
 
 of the Dr. and O. sides of the accounts in Mr. Tate's Lodger, (contrary to every 
 
 Ia leer I have seen) never being placed directly opposite to each other, when that is 
 
 required, as in the above instances, and as they invariably ought to be. The same 
 
 gaid of his Cash Book, Sales Book, and Account-Current Book. 
 
 It is remarkable, that not a single instance occurs, where odd pence have been sup. 
 
 ed to have been retained, or allowed at a settlement, although very common in busi- 
 
 and which is attended, at balancing, with some difficulty to the learner. For in* 
 
 e, how unlike business has he stared the very first personal account in his Ledger , 
 
 penny is supposed to have been received in a payment of 87 6 L 
 ; Vine pages \ix. ix. 96, and 146. 
 
CONTENTS. 
 
 Page, 
 
 Preface l]l 
 
 Directions for using the Work , .Viii 
 
 INTRODUCTION— containing the Form and Method of 
 making out the several Accounts which usually occur 
 in Business, viz. 
 
 I. Receipts xi 
 
 II. Inland Bills ib. 
 
 III. Foreign Bills of Exchange. . . . xii 
 
 IV. Bills of Parcels xv 
 
 V. Invoices ib. 
 
 VI. Account-Sales xvi 
 
 VII. Account-Current with the Interest Account xvii 
 
 PART I,— BOOK-KEEPING by Single Entry. 
 
 Book-Keeping defined — Single Entry described xix 
 
 Set A. Retail Business. 
 
 Day-Book 5 
 
 Ledger 10 
 
 Cash-Book 16 
 
 Specimen of a Ready-Money Sales-Book 18 
 
 PART II.— BOOK-KEEPING by Double Entry. 
 
 Introduction — Double Entry described 19 
 
 Chap. I. Of the Waste-Book and Subsidiary Books ib. 
 
 II. Of the Ledger, and an Explanation of the Accounts 21 
 
 III. Of the Journal, and Rules for Journalising «. . .22 
 
 I. Cash Transactions 23 
 
 II. Bill Transactions 25 
 
 III. Purchases and Sales 26 
 
 IV. Shipments Abroad 27 
 
 V. Goods on Consignment ib. 
 
 VI. Making Insurances 28 
 
 VII. Entries in Bankruptcy f *.. ib. 
 
 VIII. Entries in Joint-Adventures 29 
 
 IV. Of Posting and Balancing the Books * . , 30 
 
* CONTENTS. 
 
 Pag* 
 
 Waste-Book and Journal, according to the Italian Method 34.35 
 
 Profit and Loss, aud Balance Accounts. ...... o 46 
 
 Bet B. On Proper Tkade, or when a Merchant buys and sells on 
 his own Account. 
 
 Day-Book 49 
 
 Bill-Book 54 
 
 Cash-Book CO 
 
 Journal 65 
 
 * Ledger 74 
 
 Inventory of the Goods on Hand 90 
 
 Set C. On Commission, or where any Person buys aud sells on 
 another's Account. 
 
 "Waste-Book, containing a History of the Business 92 
 
 Preliminary Remarks on the Subsidiary Books 102 
 
 Cash-Book 104 
 
 Bill-Book 108 
 
 Invoice-Book, outward 114 
 
 Sales-Book 119 
 
 Day-Book 123 
 
 Rules for Journalising Monthly 1 32 
 
 Journal 1 33 
 
 Ledger t 146 
 
 Set D. On Partnership, or when two or more Persons join their 
 Capitals in Trade. 
 
 Remarks on the Journal * ... 1 68 
 
 Remarks on the Ledger . 169 
 
 Journal * 172 
 
 L r 192 
 
 Queries and Exercises on Merchant's Accounts and Book-keeping. .217 
 
 Examples for Exercise. — Bills of Exchange 222 
 
 Inland Bills 223 
 
 Promissory Notes , 225 
 
 Foreign Bills ib. 
 
 Receipts il). 
 
 Buying aud Selling ib. 
 
 Cash 226 
 
 Shipmmetits 227 
 
 Goods on Consignment ib. 
 
 Insurances 228 
 
 Joint- Adventures ib. 
 
 Partnership 229 
 
 Mercantile Letters on various Occasions - 230 
 

 Ss 
 
INTRODUCTION. 
 
 ±N this Introduction we are to explain the method of drawing out 
 Receipts and Drafts, and such Accounts as usually occur in business. 
 That the learner may the more readily comprehend the nature and use 
 of these, they are selected from the transactions which compose Sets 
 B. and C. 
 
 I. Receipts. 
 
 A Receipt is a written acknowledgment of having received a Sum of 
 money or a Bill in the settlement of an Account. The usual form of 
 drawing out these is exhibited in the following Engraved Specimens. 
 
 II. Inland Bills. 
 
 A Bill or Draft is a note on stamp paper given by one person to 
 another, to pay to him, or to his order, a certain sum of money at a 
 specified time. 
 
 In every Bill there are at least two persons concerned, the Drawer 
 and the Acceptor. In the first draft A. B.* is the drawer or holder of 
 the bill, and John Home and Co. are the acceptors or the persons 
 who pay the bill when (hie. In the second draft, Edward Weston is 
 the drawer, and A. B. the acceptor. 
 
 When the term of a Bill is expressed in months, calendar months 
 are always understood. Thus if a Bill be dated the 1st January, and 
 made payable at one month after date, the term or month expires on 
 the 1st February ; and if a Bill be dated the 29th, 30th, or 31st 
 January, and payable at one month after date, the term expires on 
 the last day of February, which id common years, is the 28th day, 
 and in leap-years on the 29th. 
 
 When, a Bill falls due on Sunday, or any holiday, it must be paid oa 
 Saturday, or day before. A Bill dated on a Sunday is not considered 
 valid. 
 
 If a Bill be not payable at the place where the Acceptor resides, and 
 no particular house be mentioned in the Bill for payment, it is proper 
 to add to his acceptance the House at which he intends to pay it. 
 
 * A. B. is here understood to be the name of the learner, or owner of the books in 
 .owing Sets. 
 
xii INTRODUCTION. 
 
 III. Foreign Bills of Exchange. 
 
 A Bill of Exchange is a written order from one person to another, 
 requiring him to pay a certain Sum of money to a third person, or to 
 Ms order, and that either on demand or at a specified time. 
 
 It is by means of Bills of Exchange, that money is usually remitted 
 from one Country to another. There are generally four persons con- 
 cerned in a Foreign Bill ; two at the place where the bill is drawn 
 and two at the place of paymeut. Thus, for instance, A. of Am- 
 sterdam, owes to B. of London ; and, instead of remitting the money 
 in specie to B. he applies to C. residing at Amsterdam, to whom D. at 
 London, is indebted. A. pays the money to C. and receives from him 
 a Bill addressed to D. to pay the amount to B. or to any other ap- 
 pointed by him, who sends it to his correspondent B. with an order 
 that the money be paid to him by D. 
 
 But it often happens, that only three persons are concerned, as in 
 ihe~first specimen ; for example, 11. Conder, residing at New York, 
 and wishing to remit money to A. B. at London, and having George 
 Kay owing him money in London, addresses his Bill to Kay, desiring 
 to pay the sum therein mentioned to A. B. or to his order. 
 
 The term of a Bill varies according to the agreement of the parties, 
 or the custom of the countries. Some Bills are drawn at sight, others at 
 a certain number of days after sight, or after date; and some atusance* 
 Usance is the usual time at which Bills are drawn between certain 
 places, such as one, two, or three months after date ; and double or 
 half usances, means double or half of the usual time. If the usance be 
 one month, fifteen days are allowed for half usance. 
 
 Days or Grace, are a certain number of days granted after the 
 term mentioned in the Bill is expired. These also vary according to 
 the custom of the different places. Bills at sight, however, must be 
 paid when presented. 
 
 The use of Bills of Exchange, and the manner of negotiating them, 
 will be understood by the illustration of the second Bill. 
 
 To explain the Business transacted by this second Bill, it must be 
 supposed that Holford, Rucker and Co. who reside at Hamburgh, have 
 occasion to remit to London, and apply to Moses Reiss for a Bill on 
 that place ; Reiss agrees to supply them, and draws the Bill upon his 
 debtor or banker Solomon Sheldon, according to the Engraved form, 
 Holford, Rucker and Co. on receiving the Bill, pay the value to Reiss, 
 and send it to their creditor, suppose A. B. of London, first writing 
 pn the back of the Bill 
 
 Fay Mr* A. B. or order ■, 
 
 HoLioun, Rucker & Co. 
 
? 
 
 
 9 SJ 
 
 
 V 
 
 A , A v K 
 
 ■ ~ x - v V 
 
 Cs 
 
 
 ?~f-^ 
 
BILLS OF EXCHANGE. xiii 
 
 which writing is called a special Indorsation or Indorsement. When A. 
 B. receives the Bill, he applies to Sheldon, and requires whether he bis 
 willing to bind himself to pay it when due; Sheldon agrees to this, 
 and writes at the foot of the Bill, accepted Solomon Sheldon, and de~ 
 livers it back to A. B. who may either keep it till due, and demand 
 payment, or transfer the property to another, by indorsing it again, 
 and thus it may pass through any number of hands by successive in- 
 dorsements. 
 
 Moses Reiss is called the drawer of the BilI,Holford, Rucker and Co. 
 the payees or indorsers, A. B. the holder or possessor, and Solomon 
 Sheldon, the drawee or acceptor. 
 
 Bills of exchange are mostly drawn in the money of the places where 
 they are to be paid. If the sum be expressed in the. money of tho 
 place where it is drawn, the Rate of Exchange should be mentioned; 
 or it may be drawn payable at the Current Exchange, which, in that 
 case, is settled between the parties, according to the rate which pre- 
 vails when the Bill falls due. 
 
 As a security against accidents or delays, Merchants frequently make 
 out three or four Bills at the same time, all of (he same tenor and date, 
 which are called a Set of Exchange. These are transmitted by different 
 Ships or Posts, and when one of them is paid, the others are of no force. 
 
 In drawing the second Bill, write my first and third not paid. 
 
 In drawing the third Bill, write my first and second not paid. 
 
 When Merchants draw Bills on a House which they suspect may not 
 be inclined to come under more obligations, or in case of an accident 
 happening with (he drawee, such as a failure or disappointment, it is 
 common to write, either at the foot of the Bill or on a small piece of 
 paper attached to it, in case of need, Apply to (suppose J Messrs* 
 Ellis and Co. their correspondents at the place of payment. This pre- 
 vents the expenceand loss of credit which arise from Bills being returned* 
 
 Bills from America and the East Indies, are generally made payable 
 at so many days or months sight, on account of the uncertainty of 
 their coming to hand at any fixed time. When a Bill is drawn afte? 
 sight, as in the first Engraved specimen, the Acceptor marks the fiatc 
 of his acceptance, in order to fix the time of payment. 
 
 The incidents which Bills are subject to, after they are delivered by 
 the Drawer, are indorsement, acceptance, payment, and protect. 
 
 1. Indorsement is commonly written across the paper on the bacly 
 of the Bill, and against the end of the line. It is not necessary lc^ 
 mention the place and date ; but if a Bill drawn in England, and 
 a'so made payable there, be sent abroad in the course of b isiness, an. 
 indorsement dated from a Foreign place has the effect to bring it under 
 the regulations of Foreign Bills \ whereas, if the indorsement be xxo% 
 
XIT 
 
 INTRODUCTION. 
 
 dated, the Bill, after it is sent back to England, carries no evidence 
 of having been Abroad, and is considered as an Inland one. The 
 possessor of a Bill may indorse it blank, by writing only his signature 
 on the back of it ; and the Bill, in this situation, may pass through se- 
 veral hands, and the last possessor may fill up the indorsement in his 
 own favour ; but it is not safe to send Bills by Post, unless the in- 
 dorsements be filled up. 
 
 II. The acceptance is written at the foot of the Bill, as in the fore- 
 going specimens. A Bill should be presented for acceptance as soon 
 as it comes to hand ; and if the person on whom it is drawn subscribes 
 his name, or even any other writing which does not imply a refusal, 
 it is sufficient to bind him for the payment. If he hesitate with re- 
 gard to acceptance, the possessor may mark the date when it is pre- 
 sented, in order to fix the time of payment. In London, Bills are 
 generally left at the House of the drawee for acceptance, and called 
 for next day. 
 
 III. Payment of a Bill should be made exactly when due. In order 
 to know when a Bill becomes due, attention must be paid to the usance 
 and days of grace in different countries. In Great Britain and Ireland 
 three days of grace are allowed. The following table shews the Usance 
 and Days of grace, in Foreign Bills, with respect to London. 
 
 London oti 
 
 Usance. 
 
 Grave. 
 
 fon on 
 
 Usance. 
 
 Grace- 
 
 Amsterd; 
 
 Hamburg!), 
 Paris, 
 Madrid, 
 Leghorn, 
 
 1 mo. d 
 1 mo, d 
 30 day s 
 r l mo. sight, 
 3 mo, date,' 
 
 6 da 
 
 12 
 
 10 ■ 
 
 u 
 
 :1 No. 
 
 ties, 
 
 m, 
 blin, 
 
 3 mo. date, 
 3 mo. date, 
 3 naoi 
 
 3 days. 
 30 
 
 6 
 
 IV. Protest* is an indorsement, or writing, in favour of the holder 
 of a Bill which is not duly honoured. If a Bill be refused acceptance 
 when presented, or payment when due, it must be protested. The. 
 protest is taken by a Notary- public, in presence of two witnesses ; 
 containing a copy of the Bill ; a relation, that acceptance, or payment, 
 has been demanded, and refused ; and for what reason, if any be as- 
 signed ; and a declaration, that all parlies shall be liable to the holder 
 for the Value, with all costs. If the holder neglect to protest the Bill 
 on the last day of grace, he loses recourse against the drawer and in- 
 dorsee, and can sue the acceptor only for the payment. 
 
 Foreign Bills should be returned, with protest, in course of Post. 
 
 Inland bills may be kept fourteen days, but no longer. 
 
 * Bills drawn from London on Dublin are, generally, eitber at twenty-one days sight, or 
 thirty days date j also at thirty-one days sight, forty- five days date, and sixty days date. 
 
. 
 
 &-> J An Iiivoi 
 
 oiee. 
 
 ' / / /) ' / 
 
 
 W>6 
 
 
 Cu / //, 
 
 .-/„■„ U' 20.2.27 
 ^l,/A J45. 0.21 
 
 ■/■ 
 
 0, OderO //Or<-»/j v $20.20 
 
 \/;o 
 
 
 ( /,.,'/: ■ 6.04 
 
 C> J „Ay ~$emJ> \'/J,/,', of. fcu/f. 50 
 
 c 
 
 >// 
 
 
 . w . \ ' 
 
 ' 
 
BILLS OF PARCELS. x+ 
 
 The holder of a Bill, when he is to pay it away, indorses it, by 
 writing his name on the back of it; and every indors. r is liable for the 
 fate of the Bill. The person to whom a Bill is made payable, must 
 be the first indorser. This transference may be continued through 
 anv number of hands ; and in case the Bill, in the event, should prove 
 bad, it generally retreats in the same way it advanced ; at least, irt 
 the way of courtesy. The holder, or last indorser, demands Principal 
 and costs of the one who preceded him, from whom it is presumable 
 he had the Bill, and so on to another, till it reaches the drawer, who 
 is final! v accountable. In case of diffidence, however, the holder may 
 sue all the preceding indorsers and drawer together. 
 
 IV. Bills of Parcels. 
 
 A Bill of Parcels is a Note of the quantity and value of goods sold, 
 which is delivered to -the Purchaser, by the Seller, along with the 
 goods. 
 
 When the Account is a copy of Goods sold at the time, the expression 
 i?, Bought of A. L\ ; but if it be for goods sold at a former period, 
 make it Dr. to A. B. or To A. B. Dr. 
 
 V, hen the articles are sold at one time, the place and date is written 
 at the top of the account, as in the Engraved specimen ; if not, tha 
 different dates are placed in the margin. 
 
 When an Account is to be settled cither by Cash or Bill, a receipt is 
 granted at the foot, in which the manner of settling it is expressed. 
 If a partial payment be made, it is placed under the Account, and sub- 
 stracted. If several partial payments be made, they are short-extended, 
 and their sum substracted. 
 
 In making out an Account of Goods formerly sold, it is sufficient to 
 express only the date and sum of each Bill of Parcels; and refer, for 
 particulars, to the Account which was sent with the goods at the time 
 of purchase : this is called a General Account. See the Engraved 
 specimen. 
 
 V. Invoices. 
 
 An Invoice is an Account of Goods sent off generally by sea, either 
 in consequence of an order from tha Person to whom they are sent, 
 and at his risk, or consigned to him for sale at the risk of the 
 Owner. 
 
 It will be observed from the Engraved specimen, that the Title or pre- 
 amble, contains the name of the Vessel and of the Master, place of desti- 
 nation, and the name of the Person to whom the Goods are sent, and at 
 
xvl INTRODUCTION. 
 
 whose risk. An account is next given of the quantity and value of 
 the Goods, with the marks, exhibited on the margin. The Charges at 
 shipping are added to the cost of the goods ; and if there is Commis- 
 sion due for purchasing and shipping the goods, it is generally charged 
 on this sum. 
 
 If Insurance be effected by the Person who ships the Goods, he 
 charges a small allowance, generally \ ffi Cent, on (he sum insured. 
 This sum, in order to cover (he Premium and other expenses in case 
 of loss, is allowed to be something more than the value at risk* 
 
 When an Agent or Shipper of goods, charges what is called the Long 
 price, he either deducts the Drawback from the sum of the Invoice, or 
 gives his correspondent credit for (he same when he receives it ; but, 
 when he only charges the Short price, he keeps the Debentures, or 
 drawbacks, to himself. When he receives a Certificate of the landing 
 of the goods at the destined port, he is entitled to receive the draw- 
 back. 
 
 It is common for an Agent, when he purchases a Cargo on Commis- 
 sion, to transmit the several Shop-keepers and Tradesmen's Bills of 
 Parcels, for his employer's satisfaction ; in which case it is sufficient 
 to express the sum of these in the Invoice, and refer for particulars, 
 to the Bills of parcels. 
 
 Merchants usually prefix the words^ Errors Excepted, to their 
 signature, in every Account which they subscribe, that they may have 
 it in their power afterwards to correct errors, if any be discovered ; 
 4nd they prefix any farther limitation, or fuller explanation of the 
 import of their Subscription, if (he nature of the business require it. 
 The elatjse or clauses used for this purpose, is called the docket. 
 
 If it be intended, that the Account shall be absolutely settled, so as 
 to exclude all revisal or alteration, this intention must be mentioned 
 in express words in the docket ; for though the words Errors Ex^ 
 cepted be wanting, it will be considered as an omission, and will not 
 prevent the party injured by the errors from correcting them, 
 
 VI. Account Sales. 
 
 An Account Sales, is an account of Goods sold on Commission, 
 and drawn out by the Agent to whom they were consigned, to be sent 
 to his Employer. It contains the quantity and value of the goods 
 sold, the Charges attending the Sales, the Agent's Commission, and the 
 Jfet proceeds. 
 
 In the specimen of the sale here given, we first specify the quantity , 
 price, and amount of the goods sold ; next the various charges incur- 
 red by the Sales. The Commission is charged on £< 287 13$., the 
 
. V VL 
 
 2* /// - ifreoM/nt Sales 
 
 
 
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 ACCOUNT SALES. xvii 
 
 sross amount of the goods; and (he difference betwixt this sum and 
 sS. 23 lis. the amount of charges, is the Net-Proceeds, or what is 
 due to the Employer. 
 
 The form of making out an Account Sales is various. Some enter 
 the charges on the first or left hand page ; and the quantity, price, 
 and value of the goods, on the second or right hand page, in the man- 
 ner of Dr. and Cr. The difference then of the two sides exhibits the 
 Net-Proceeds. Others rule the Account with a number of columns for 
 the particulars; as the date of the sale, the purchaser's name, the 
 quantity and quality, the price, and the value of the goods ; but 
 though the forms are different, all tend to the same object, that of 
 ascertaining the Net Proceeds. 
 
 When an Agent guarantees the debt, it is neither usual nor neces- 
 sary for him to mention the names of the purchasers, in the Account 
 Sales which he sends to his correspondent; for in that case, it is a 
 matter of indifference to his Employer to whom the Goods are sold; 
 besides, it uunecessarily lays open his business to his employer. Vide 
 Engraved Specimen. 
 
 If the Goods be sold on credit, and the debts at the risk of the Pro, 
 prietor, the Agent, in rendering anAccount Sales, should be careful to 
 insert the clause, Bad debts Excepted, in the docket ; otherwise, in 
 strictness, he becomes accountable for the same ; but if the Agent 
 takes the risk of recovering the debts, and charges an extra commis, 
 lion for doing so, or if the goods be sol 1 for cash, that clause is not 
 inserted. 
 
 The duty of an Agent is to procure the best intelligence of the state 
 of Trade at the place where he resides ; of the quantity and quality of 
 Good9 in the market ; their present prices, and the probability of 
 their rising or falling ; to pay exact obedience to the orders of his Em- 
 ployers ; to consult their advantage in matters referred to his discre- 
 tion ; to execute their business with all the dispatch that circumstauces 
 admit; to be early in his intelligence, distinct and correct in his Ac- 
 counts, and punctual in his correspondence. 
 
 VIL Accounts Current. 
 
 An Account Current contains the state of our transactions with 
 any person, drawn out in a plain circumstantial manner, disposed in 
 the form of Dr. and Cr. on opposite pages. 
 
 It requires a knowledge of the principles of Book-keeping to un» 
 derstand fully the nature of an Account-Current. We have only to 
 notice at present, that in making out this Account, all the particulars 
 are set forth as expressed in the Journal, and Subsidiary books, and 
 
INTRODUCTION. 
 
 where the collective term Sundries occurs in the Ledger, every re- 
 ference is supplied. 
 
 In calculating Interest on Accounts Current, the usual method is 
 to compute the Interest, first on the sums of the Dr. side, and then on 
 those of the Cr. ; reckoning the time from the day ok which the 
 Sums became due, to the time, of settlement. We then subtract the 
 Sum of the interest on the one side from that of ihe other, and the 
 difference <£. 8 : 19 : 7, being on the Dr. siJe, is the interest due by 
 Richard Condor. Fide Engraved Specimen. 
 
 II. Method. 
 
 Dr. Side of the Account. 
 
 1809, 
 
 Jan. 1. To £. 237 12 
 
 April 20. To 150 
 
 May 28. To 
 
 June 13. To 
 
 July 18. To 
 
 Sept. 23. To 
 
 4 
 
 
 
 923 13 10 
 
 371 17 
 
 
 
 6 
 
 for 
 
 250 
 663 
 
 7 
 
 
 
 11 
 
 181 days 
 
 71 
 
 33 .... 
 
 17 
 
 18 ditct 
 
 85 disct, 
 
 Cr. Side of the Account. 
 
 Mar. 7. By £. 385 8 11 for 11 5 days 
 
 April 15. By 200 — 76 
 
 — 26. By 400 — 65 
 
 June 28, By 150 10 — 2 
 
 Di. 
 
 43043 
 10650 
 30482 
 6322 
 4500 
 56384 
 
 Cr. 
 
 14326 
 15200 
 26000 
 301 
 
 151381 85827 
 
 By this second Method we multiplythe Sums by the respective number 
 of days, reckoning the time as formerly, and extend the products of the 
 Dr. side iu one column, and those of the Cr. in the other. The dif- 
 ference 65554. when divided by 7300, gives the interest as before.* 
 
 Of these two methods of calculating interest on Accounts-Current, 
 we prefer the second, because it is more expeditious, the interest be- 
 ing calculated only on the difference of the products, which reduces 
 the whole to one division. 
 
 Men of business, who follow the first method of computing interest, 
 generally use Interest Tables : the want of expert ness in calculation may 
 require such helps ; but we would not recommend to young people 
 the assistance of Tables of any kind, excepting those of Compound In- 
 terest and Annuities. Those who have the resolution to reject Tables 
 of Calculation, soon acquire a facility in figuring, which seems almost- 
 incredible to those who have not made the experiment; and this fa- 
 cility will not be confined to the calculation of interest alone, but will 
 extend itself to every other branch of Business. 
 
 • In setting down the products, the Shillings in the product di 
 
 !«w ten, ..'.;'. 
 
PART I. 
 
 BOOK-KEEPING, BY SINGLE ENTRY. 
 
 GENERAL PRINCIPLES AND RULES. 
 
 B, 
 
 >OOK-KEEPING is the art of recording the transactions of 
 Persons in Business, in such a manner as to exhibit a distinct 
 Yiew of the State of their affairs. 
 
 The mode of keeping Books may be varied according to the 
 peculiar nature of the Business ; but there are, properly speak- 
 ing, only two methods, which differ materially from each other; 
 namely, Book-keeping by Single Entry and by Double Entry. 
 
 Single Entry is the most simple and concise method, but it is 
 imperfect, as it contains personal accounts only. The Ledger, 
 kept on this plan, affords to the owner a knowledge of what debts 
 are due to him, and of what he owes to others, but it exhibits no 
 account of the quantities of Goods bought and sold, nor of the 
 Stock in hand. This mode of keeping Books is best adapted to 
 Retail business, in which the articles sold are small and nume- 
 rous. 
 
 The principal Books used by Shop-keepers, are a Day-Book, 
 and a Ledger, # the forms of which are exhibited in the follow- 
 ing specimens, pages 5 and 10. 
 
 The DAY-BOOK, records every transaction by which new 
 Debts are contracted, or former ones discharged. The entries 
 may be made either in the style of Dr. and Cr. as Joseph Crosby, 
 Cr. Geoige Bernard, Dr. as in the specimen first page; or in 
 common language, as Bought of Joseph Crosby, and Sold George 
 Bernard. 
 
 The following Rule will direct the Learner in distinguishing 
 Dr. and Cr. in any transaction. 
 
 The Person who receives any thing is Dr. and the Person who 
 gives or delivers any thing is Cr. 
 
 * Besides the above two Books, a Cash -Book is generally kept for entering money 
 reveived and paid ; and in order that the Cash on hand may be checked as often as ne- 
 cessary. — A specimen of this Book is given pages 16 and 17. 
 
 Wh< n Bill transactions are frequent, a Book of Bills Receivable and Payable will also 
 be necessary for entering Bills Received and Accepted. When these are negociated of 
 paid, the persons concerned are then debited to, or credited by Cash from the Day-book-, 
 
xx BOOK-KEEPING BY SINGLE ENTRY. 
 
 Thus, if you sell Goods to any person on credit, he being the 
 receiver, is Dr. for the value; find when he pays you for them, 
 he being the person who gives, is Cr. By the same rule, the 
 person from whom you purchase Goods on credit, he being the 
 deliverer, is Cr. ; and when you pay him for them, he being the 
 receiver, is Dr. 
 
 The LEDGER* contains an account for every person of whom, 
 goods are bought, or to whom goods are sold, on credit ; where 
 the articles for which he is accountable to you, and those for 
 which you are accountable to him, are placed on opposite pages, 
 of the same folio: the Dc. articles on the left, and Cr. articles on 
 the right-hand page, in order to shew the state of every person's 
 account at one view. — The difference between the Di\ and Cr, 
 sides is called the Balance of the account. * 
 
 Directions for Posting and Balancing, 
 
 To post the Ledger, first open an account for every person oc- 
 curring in the Day Book, and allot such a space as you may 
 think sufficient for subsequent entries. The Titles of the accounts 
 should be written in a half text hand, and entered in an Index. + 
 Then debit or credit the person for the amount as stated ill the 
 Day-Book : that is, write the date of the entry on the margin, 
 and say To Goods, or Cash; or By Goods ox Cash, as the case 
 maybe, insert in the folio column the page of the Day-Book 
 from which you are posting, and the sum in the money column. 
 
 When the space allotted for any person's account is filled up f 
 it must be transferred to another folio. Either the sum or diffe- 
 rence of the two sides may be inserted in the new folio. 
 
 In order to strike a General Balance, take the difference of 
 every account, and collect into one sum the several Balances due 
 to you ; to which add the Cash in hand from the Cash-Book, and 
 the value of the Goods unsold taken by an Inventory. + From 
 this sum deduct the amount of the several Balances owing by you, 
 and the difference will be your Net Stock, or the clear value of 
 your property. This, compared with your former Stock, will 
 shew the Gain or Loss on the Business since last Balance. Vide 
 the Balance Account in the following Ledger, page 2. 
 
 * Fome Shop-keepers have their Ledger ruled with two sets of money columns on the 
 ne page ; the one for extending the sums tf the Dr., and the other for the sums of the 
 Cr. Others, when the business is extensive, keep two L< dgers, one for the Dis. or those 
 to whom they sell, called tin; Keiail J tdgcr, and the oih(r tor the Crs., or those from 
 whom they purchase, c; <Jgcr. 
 
 f The method of ent unts in an Index, is explained page 30. 
 
 X Vide foot of page 3 of the Day Book. 
 
DAY-BOOK 
 A. 
 
 BEGINNING MONDAY, JANUARY 2d, 1809, 
 
 AND 
 
 ENDING TUESDAY, FEBRUARY 28TJI, 1809. 
 
 B 2 
 
DAY-BOOK (A). 
 
 By Single Entry. 
 
 LONDON, 4th JANUARY, 1809. 
 
 .0) 
 
 Joseph Crosby, London, Cr. 
 
 By Haberdashery, as per Bill of Parcels* 
 
 Edward Dunkin, Manchester, Cr. 
 
 By Amount of Sundry Goods, as per B. P« 
 
 -11- 
 
 George Bernard, London, Dr. 
 
 To 25 Yards Irish Linen, at 4s. 6d. per yard« 
 
 -14- 
 
 bliss Gordon, Blackburn, Dr. 
 
 To 1 pair Black Silk Stockings, at 15s- 
 3 pairs White ditto I4s« 
 
 —16- 
 
 -18- 
 
 Miss Gordon, Dr. 
 
 To 7 J Yards Flowered Silk, at 15s, 
 
 *L. 15 ( 
 
 ... 2 2 < 
 
 William Fenton, London, Dr. 
 
 To 2£ Yards Superfine Cloth, drab, at 20s. 6d.. • v . -L. 2 11 2 
 H ditto blue, at 24s. 4 10 
 
 * This Column refers to the folio of the Ledger, where each account 
 is posted. b 2 
 
DAY-BOOK BY SINGLE ENTRY. 
 LONDON, 20th JANUARY, 1809. 
 
 CO 
 
 Lady Derby, Dr. 
 
 To 2 large Silk Shawls, at 60s. • • • 
 
 3 large Silk Handkerchiefs, • • • • 5s. 6d. • 
 1 Parasol, 31s. 6d. 
 
 L.6 
 
 ...0 16 6 ! 
 .-1 11 6 1 
 
 -21- 
 
 Thomas Edwards, York, CV. 
 
 By Broad Cloths, as per B. P. 
 
 Miss Lin wood, London, Dr. 
 
 To 5 yards fine Velvet,. -»at« ••21i««*« 4 
 
 ards Satin, .... .15s. 6d« 
 
 10 yards Silk Lace, » • 14s 
 
 - 2 6 
 .7 
 
 -23- 
 
 Richard Stanley, London, Dr. 
 
 Ta 1| yards superfine blue Cloth,... at* • • • .23??. • • • • - »L. 2 
 
 woollen Cord, 10s 1 
 
 Kerseymere, lOs. 6d 1 
 
 $ Quiltings, 10s. 6d 
 
 3 lh 
 
 :> 
 1 
 
 7 J0§ 
 
 -27- 
 
 Uerby, Cr. 
 "By Cash, in full. 
 
 -27- 
 
 //, London, Dr. 
 To 15 yar< Baize,* 
 
 •at .2s. 5d L.l 
 
 is. Gd g 
 
 16 
 
 3 5 
 
 Recc 
 
 f count. 
 
 4 11 
 3 
 
(3) 
 
 DAY-BOOK, BY SINGLE ENTRY. 
 LONDON, 4th FEBRUARY, 1809. 
 
 Thomas Edwards, Dr. 
 
 To a Bank Bill, remitted him in full .... 
 Discount allowed by him 
 
 •L.23 2 
 .... 1 17 6 
 
 Francis Buhner, London, Dr. 
 
 ' To 6 yards superfine blue Cloth, . • • • at • 
 
 8 ditto* • • »drab ditto 
 
 6 Sarsnet 
 
 • 20s. .L.6 
 
 ..> 4 
 .10s 3 
 
 ,rd Stanley, Cr. 
 
 By Cash in full LA 
 
 Discount allowed him - . 
 
 -10- 
 
 3 Joseph Crosby, Dr. 
 
 To Cash paid him in full L.3J 
 
 Discount allowed me 
 
 -16- 
 
 L. 
 
 
 19 
 
 I 
 
 Pringle §• Fletcher, London, Cr. 
 
 15 y Sundry Goods, as per B. P. 
 
 -*:> 
 
 NichoJas Route, Leed-, Dr. 
 
 To 75 yards Russia Sheeting 
 50 Serge 
 
 I 
 
 •2s 3d. .L.8 8 9 
 
 Ld 7 5 10 
 
 Packing 2 
 
 -26- 
 
 Miss Gordon, Cr. 
 
 By Cash received in full t. •«!,»• ......,,.,. L.8 5 
 
 Abated 4 c 
 
 
DAY-BOOK, BY SINGLE ENTRY. 
 
 (1) 
 
 LONDON, 3d MARCH, 1809. 
 
 i l nri, Cr. 
 By C ish, in full , 
 
 Edward Dunkin, Dr. 
 
 To a Bank Post-Bill, remitted him on Account* 
 
 George Bernard, Dr. 
 
 To 25 yards Dowlas,* 
 50 Diaper,. • 
 
 -10- 
 
 .1s. 6d L.l 17 6 
 
 •is. 4£d % 1 2 
 
 -15- 
 
 2 i Francis Buhner, Cr. 
 
 By Cash, received, on his Account, from J. Raiaey,.... 
 
 -20- 
 
 3 Peter Wrangham, Bristol, Dr. 
 
 To 6 pairs Cotton Stockings, at 4s. od L.l 4 
 
 6 Thread ditto........ 4s. 9d. l 8 6 
 
 7 Kid Gloves, 3s. od. 1 1 
 
 6 Hats, at 8s. 10s. 6d. 12s. 14s. 16s. 17s.. •••3 17 6 
 
 -22- 
 
 Francis Buhner, Dr. 
 
 To 1 dozen Chip Hats, at 3s. 5s. 7s. 8s. 6d. 10s. 6d. 15s. 17s. 
 19s. 21s. 23s. 24s. od. 26s. each •. 
 
 -25- 
 
 Henry Hawscn, Dr. 
 
 To 20 yards Lawn 
 
 2.3 • ••• Gauze,' • * 
 
 6 pairs Women's Hose,' 
 
 • at- 
 
 L. 
 
 • 3s. 6d... 1*3 10 
 
 • 2s. Od 2 6 9 
 
 • 3s. 6d. 1 1 ft 
 
 -28 
 
 r5 Rowe t Cr. 
 
 By '^ urdsH assia Sheeting, returned • «at 2s. 3d.- • L. 2 16 3 
 
 I > :eived m full, • •••12 l 
 
 Discount allowed him 19 9 
 
 5 12 
 
 25 
 
 18 
 
 10 
 
 11 O 
 
 19 
 
 
INDEX 
 
 TO LEDGER A. 
 
 BY SINGLE ENTRY. 
 
 Fol. 
 
 B 
 
 Bernard, George 1 
 
 Buhner, Francis -• • g 
 
 Balauce. 5 
 
 c 
 
 Crosby, Joseph ......... 1 
 
 D 
 
 Dunkin, Edward. . • 1 
 
 Derby, Lady 1 
 
 E 
 
 Edwards, Thomas 2 
 
 F 
 
 Fen,ton, William 1 
 
 G 
 Gordon, Miss t 
 
 FoU 
 
 L 
 
 Linwood, Miss 2 
 
 p 
 
 PHngle & Fletcher 2 
 
 It 
 
 Rawson, Henry .-...» . . . . . $ 
 
 Kowe, Nicholas 3 
 
 s 
 
 Stanley, Richard 2 
 
 W 
 Wrangham, Peter ,.,,. 3 
 
LEDGER, B^ 
 
 (1) 
 
 1 
 
 "■ 
 
 
 Jan. 
 '. rch 
 
 . 
 
 Jan. 
 
 Jan. 
 
 16 
 
 Dr. JOSEPH CROSBY, 
 
 To Cash; &c . . . . 
 
 Dr. EDWARD DUNKIN, 
 
 "ill 
 
 ance, carried to new Ledger 
 
 Dr. GEORGE BERNARD, 
 
 To Goods . 
 To ditto . 
 
 Dr. 
 
 To Goods 
 To ditto . 
 
 MISS GORDON, 
 
 Dr. WILLIAM FENTON, 
 
 l'o Goods 
 
 Dr. 
 
 ' To Goods , 
 
 LADY DERBY, 
 
 10 
 
 32 
 
 >12 
 
 '2 17 
 5*12 6 
 
 8 9 6 
 
(1) 
 
 Sli\GLE ENTRY. 
 
 1809. 
 
 Jan. 
 
 Jan. / 
 
 March 
 
 Feb. 
 
 March 
 
 Jan. 
 
 26 
 
 London. Cr. 
 
 By Goods 
 
 Manchester. Cr. 
 
 X 
 
 By Goods 
 
 London. Cr. 
 
 By Cash 
 
 By Balance, carried to New Ledger • . 
 
 Blackburn. Cr. 
 By Cash, &c 
 
 London. Cr. 
 By Balance, carried to New Ledger 
 
 of Derby. Cr. 
 By Cash 
 
 33 1 
 
 57 
 
 IS 
 
 18 
 
10 
 
 LEDGER, BY 
 
 (2) 
 
 1809. 
 
 Feb. 
 
 Dr. THOMAS EDWARDS, 
 
 To a Bank Bill, &c 
 
 Jan. 
 
 21 
 
 Dr. MISS LINWOOD, 
 
 To Goods 
 
 Jan. 
 
 23 
 
 Dr. RICHARD STANLEY, 
 
 To Goods 
 
 Dr. HENRY RAWSON, 
 
 Jan. 
 March 
 
 27 
 
 To Goods 
 To ditto. 
 
 Feb. 
 March 
 
 To Goods 
 To ditto . 
 
 March 
 
 31 
 
 Dr. FRANCIS BULMER, 
 
 Dr. PRINGLE & FLETCHER, 
 
 To Balance, carried to New Ledger , 
 
 L. 
 
 21 
 
 U .6 
 
 17 
 
 1 11 
 
 6 \7 
 
 50 
 
 15 
 
(*> 
 
 SINGLE ENTRY. 
 
 11 
 
 1809. 
 
 Jan. 
 
 March 
 
 Feb. 
 
 21 
 
 York, 
 
 By Goods 
 
 March 
 
 London. 
 
 By Balance, carried to New Ledg 
 
 London. 
 
 By Cash . . , 
 
 London. 
 
 31 By Balance, carried to New Ledger 
 
 March 
 
 Feb. 
 
 London. 
 
 1 5 By Cash 
 
 31 By Balance, carried to New Ledger 
 
 16 
 
 London. 
 
 By Goods 
 
 Cr. 
 
 24 . 
 
 Cr. 
 
 nil 
 
 4 1? 
 
 Cr. 
 
 8 8 
 
 Cr. 
 
 "10 
 
 It; 
 
 26 
 
 Cr. 
 
 50 
 
 15 
 
12 
 
 LEDGER, BY 
 
 1809. 
 
 Feb. 
 
 . , 
 
 Dr. NICHOLAS ROWE, 
 
 To Goods 
 
 Hare h 
 
 20 
 
 March 
 
 13 
 
 Dr. PETER WRANGHAM, 
 
 To Goods . 
 
 Dr. 
 
 BALANCE. 
 
 To George Bernard, due to me • 
 
 To William Fenton,. • • ••* ditto- • • 
 
 To Miss Linwood, ditto* • • < 
 
 To Henry Rawson, ditto. • • 
 
 To Francis Buhner, ditto. • • - 
 
 To Peter Wjrangham, ditto 
 
 • Fol 
 
 Amount of debts due to me, 
 
 To Goods, &c. in Shop, as p&r Inventory, Page 
 
 To Cash in hand, as per Cash Book, Page 
 
 Total of Debts, Goods and Cash. 
 
 L. 
 
 15 
 
 17 
 
 11 
 
 14 
 
 8 
 16 
 
 7 
 
 57 
 
 83 
 
 an 
 
 412 
 
 18 
 1 
 
 11 
 8 
 3 
 
 11 
 
 14 
 6 
 
 1 
 
 See Direction* for Balancing, page xx. 
 
(3) 
 
 SINGLE ENTRY. 
 
 1809. 
 
 March 
 
 28 
 
 March 
 
 31 
 
 March 
 
 31 
 
 Leeds. 
 
 By Cash and Goods returned, &e. 
 
 Bristol. 
 
 By Balance, carried to New Ledger- 
 
 BALANCE. 
 
 Cr. 
 
 Cr. 
 
 Cr. 
 
 •Fol. 
 
 By Edward Dunkin due to him 
 
 By Pringle & Fletcher ditto. 
 
 Amount of debts owing hy me, 
 By Cash in hand at the commencement of my Busine* ; 
 
 , per Cash Book > 
 
 Net Gain in three Months.*. 
 
 L. 
 
 
 11 
 
 50 
 
 83 
 
 300 
 
 S 
 
 412 
 
 See Check on the following page. 
 
14 INVENTORY of GOODS in SHOP, 
 
 31st MARCH, 1809. 
 
 Children* Handkerchiefs 
 unbric ditto 
 
 2 dozen and 2 , 
 1 4 
 
 at 
 
 in, Green Ground 12 yards , 
 
 Cloth, Blue 7 
 
 I tton Stockings, White •• • -12 pairs 
 
 Si] k ditto 5 .. 
 
 Silk Velvet, Green • 15 yards 
 
 Flowered Silk <i0 . 
 
 i • -17 
 
 • - 10 , 
 
 • re 10 . 
 
 Qinltings , 5$ . 
 
 Sheeting (Russia) •• "23 
 
 Furniture in Shop, as per account paid Wm. Binn 
 Fire Irons and Fender 
 
 1 8s. 
 
 . is. 
 
 . 16s. 
 
 3s. 
 
 10s. 
 . 15s. 
 
 1 3s. 
 
 12s. 
 
 lis. 
 . 7s. 
 . hi. 
 .. Is. 
 
 6d. 
 6d. 
 8d. 
 Od. 
 9d. 
 6d. 
 od. 
 Od. 
 Od. 
 Od. 
 Od. 
 6d. 
 od. 
 
 18 
 
 1 • 
 
 1 
 5 12 
 
 2 5 
 2 12 . 
 
 11 5 
 
 13 
 
 10 4 
 
 5 10 
 
 d. 
 
 8 
 
 1 14 
 
 l 5 
 
 3 10 
 
 
 60 °I 
 
 n 15 
 
 1 10 
 
 ! 
 
 6 
 
 5J3 *> 6 
 
 
 ,£.83 6 2f 
 
 CHECK. 
 
 On t!ie preceding Balance. 
 
 \ .--uint of Charges j><t />. ». d. 
 -Bo#& 19 15 10 
 
 DISCOUNTS. 
 
 Allowed to mc... 4 7 6 
 I, y me . . i g 3 
 
 . 2 18 3 
 
 16 17 7 
 Net Gain 29 II 
 
 £.45 18 6 
 
 Amount or* Goops sold per Dav- 
 
 Bo»k HI 2 6 
 
 — — do.... for Cash 41 5 10 
 
 -do ... on hand • 
 
 Deduct amount Purchased- • • .-. • 
 Whole Gain £. 
 
 L. s. d* 
 
 152 7 10 
 60 8 
 
 212 8 6 
 1 66 10 
 
 45 18 6 
 
 In the above Check, we collect on one side, the amount of the Sales from the. 
 Lhiy-Book, as also those from the Ready-money and Retail Saks- Book, given in page 13, 
 and from the amount of these, we subtract the amount of the Purchases, — the 
 difference, consequently, is the Whole or Gross Gain, when the amount of the Saks 
 exceed that of the Purchases, as in the above instance. Against this, we oppose the 
 Charges attending the business, taken from the CashBonh; and the DiscomHs allowed 
 to, and by you as stated in the Pay-Book. The difference between this sum and 
 the other side must be equal to the Net Gain, if free from error. — See preceding 
 page, Net Gain, 29 11, us above. 
 
PETIT CASH-BOOK* 
 
 1)9. 
 
 16 
 '2U 
 
 b. 4 
 10 
 16 
 
 rch 4 
 14 
 
 20 
 
 \26 
 |29 
 
 Postage of a Letter 
 
 1 Stone Moulded Candle 
 
 A Waggon Coals 
 
 Postage of Two Letters . , 
 
 E /de red per Cash-Book 
 
 Carriage of Goods . 
 Postage of a Letter 
 Porterage of Goods 
 
 Entered per Cash-Book 
 
 Porterage of Goods 
 
 Carriage of Goods 
 
 Postage of Letters 
 
 Porterage of Goods «... , 
 
 Carriage of Goods f . . ...... 
 
 Entered per V ash-Book 
 
 1 38 5 
 
 10 1 
 
 |T Month. The Petty Cash-Book is added up, and the amount expended is 
 ied to the credit side of the Cash-Book. Thus, in the month of January, the 
 i expended as above is ll. 18s. 5d. which we carry to the credit side of the 
 i-Book at the end of that Month, as in the following Cash-Book, and so of the 
 v Months. 
 
 The above is a Specimen of a Petty Cash-Book, which will be sufficient to shew 
 Learner how such a Book is kept. At the end of each, see above. 
 
16 
 
 CASH-BOOK. 
 
 1809. 
 
 Jan. 
 
 Feb. 
 
 To Stock for Money in hand this day . . 
 
 son^ received in part . . . 
 
 To Ready-money Sales, received this month 
 
 March 
 
 Dr. 
 
 Cash. 
 
 . from last month 
 
 I idy Derby, i in full .... 
 
 To Richtfrd Star.! .1 in full . . . 
 
 To Miss Gordon, received in full . . . 
 To Ready-money Sales, received this month 
 
 To Balance, from last month. .... 
 To George Bernard, received of him 
 To Francis Buhner, received to account . 
 To Nicholas Rowe, received in full . . 
 To Ready-money Sales, received this month 
 
 300 
 16 
 
 t'89 j 
 8 
 
 4,1 
 8 
 10 
 
 ' 
 
 26* 
 
 5 
 
 10 
 
 1* 
 14 
 
 305 
 
CASH-BOOK 
 
 17 
 
 1809. 
 Jan. 
 
 Feb. 
 
 Cr. 
 
 Cash. 
 
 By Furniture for Shop, paid Wm. Binn, per Account 
 
 By Fire Irons and Fender * . 
 
 By Petty Charges, paid this month 
 
 By House Expenses, . . do 
 
 By Balance in hand, carried to next month . . 
 
 4 By Thomas Edwards, paid him in full 
 10 By Joseph Crosby, paid him in full . 
 By Petty Charges this month . . . 
 
 By House Expe ... . . . 
 
 By Balance, to next month . . . 
 
 
 March 
 
 g B3 Edward Dunkin, paid him on Account 
 ggjBy Stationary Account, paid Crosby ^ , 
 31 By Petty Charges . . this month . . 
 By House Expenses . . do . . . 
 Balance, in hand , ...... 
 
 Paid. 
 
 21 
 
 1 5 
 
 1 
 
 10 
 
 J 
 
 11 
 
 4 
 
 i> 
 
 289 
 
 13 
 
 319 
 
 1 
 
 23 
 
 2 
 
 31 
 
 
 
 
 
 16 
 
 
 Id 
 
 262 
 
 i 1 
 
 321 
 
 8 
 
 
 
 : 
 
 I 
 
 
 
 10 
 
 1 
 
 
 
 b 
 
 12 
 
 271 
 
 1 
 
 305 
 
 3 
 
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PART II. 
 
 BOOK-KEEPING BY DOUBLE ENTRY. 
 
 ELEMENTARY PRINCIPLES AND RULES. 
 
 1 HE method of Book-keeping by Double Entry is founded on ?ery 
 general principles, and is the most certain in its cotickisions. By tiiis 
 method, for every sum entered on the Dr. side of any account, the same 
 sum must be carried to the Cr. side of other accounts ; and it follows 
 from this, that an orror cannot easily pass unnoticed, because the sums 
 of the Dr. and Cr. sides must be equal. The Ledger, when property 
 kept, exhibits, in a clear ami concise point of view, not only the debts 
 due to, or by the owner, as in Single Entry, but the amount of the 
 cash and bills, the amount of the purchases and sales, the value of the 
 quantity on hand, and the gain or loss on each article or on tht*. whole. 
 This method of Book-keeping is therefore best adapted to extensive and 
 complicated business. 
 
 The matter, which a merchant's Books should contain, may be re- 
 duced to the three following heads: 
 
 First, The Debts owing to him, and those which he owes to others. 
 
 Secondly, The Goods, and otUer property, belonging to him, at 
 commencement of the Books; the amount sold, or otherwise disposed 
 of; and the quantity and value still on hand. 
 
 Thirdly, His Stock or Capital at commencement, the profits he has 
 acquired, or the losses sustained, and the amount of his s«ock at present. 
 
 The method of Book-keeping, which answers these purposes, must be 
 on the principles of Double Entry ; and the plan which exhibits these 
 most clearly and concisely, is best adapted to the nature of the business. 
 
 CHAP. I. 
 
 Of the WASTE-BOOK, and the Subsidiary Books. 
 
 The Waste-Book records every transaction in business, which pro- 
 duces any alteration in the state ot the owner's affairs. Formerly only 
 one Book was used for this purpose, but modern practice divides this 
 Book into the following : 
 
 c 2 
 
23 BOOK-KEEPING BY DOUBLE ENTRY. 
 
 I. The Invoice-Book, which contains the particulars of goods pur. 
 chased. — This Book is usually made of blue or cartridge paper, on which 
 the original Invoices are pasted, when checked. . 
 
 Sometimes this Book is dispensed with, by hating the original papers 
 filed up; and only the seller's name, date, and amount of the purchase, 
 entered in the Day-Book, as is done in the following sets. 
 
 II. The Book of Shipments, or Invoice-Book outwards, in which 
 are entered an account of such goods as are sent off, either in conse- 
 quence of orders from the person or company, to whom they are ad- 
 dressed, or consigned for sale. 
 
 III. The Day-Book, generally records the sales, or disposal of such 
 goods as the merchant has on his own account, and every other trans- 
 action which cannot with propriety be entered in any of the other Books. 
 Sometimes it contains the amount of the several purchases, and also of 
 the shipments, with a reference to these books for particulars. 
 
 IV. The Account-Sales- Book, in which are entered the sales of 
 goods consigned, and the other charges laid out, or incurred on them ; 
 as cellar, or warehouse rent, interest on money advanced, commission, 
 &c. with the net proceeds ascertained. 
 
 Note. When any consignment is sold at once, or in lots at one time, 
 it is best to enter the Sales as they are made in the Account-Sales- Book 
 only ; but where the sales are small, and made at different times, we 
 think it preferable to insert them in the Day-Book, as they are made, 
 with a distinctive mark on the margin. At the end of the month, or 
 when the sales of the consignment are finished, collect them from the 
 Day-Book into the Account-Sales-Book. It is proper that this Book 
 contain the Account-Sales exactly in the form in which they are rendered 
 to the employers. 
 
 V. The Cash-Book, on the left hand page, or Dr. side, are entered 
 all sums of money received, and on the right-hand page, or Cr. side, 
 all sums paid. This Book enables the Cash-keeper to check the money 
 on hand as often as he finds it necessary, and it reduces the cash account; 
 in the Ledger to twelve lines, that is, one for each month in the year. 
 
 VI. The Bill-Book, in one part of which are entered all bills which 
 the merchant receives, and, in the other, all bills which he grants or 
 accepts. It is ruled with a number of columns for the different clauses 
 of the bills ; as the date, when received, or accepted ; on whom drawn, 
 or to whom granted ; when and where payable ; the sum of the bill, and 
 the event, that is, whether paid, discounted, or protested. 
 
 The Books above described, when no others are kept, contain the 
 materials from which the Journal and Ledger are composed, and there- 
 fore should be kept with the greatest precision and accuracy, and every 
 calculation in them should be examined before it is journalized and posted ; 
 for a mistake in any of them must, of course, run through the Journal 
 and Ledger. 
 
 Having thus given a brief description of the nature and use of the sub- 
 sidiary books, which compose the Waste-Book, we shall next consider 
 the Ledger, because, though the Journal comes before it in the order of 
 writing, yet the Journal cannot be well understood until the nature of 
 the Ledger be explained, 
 
ELEMENTARY PRINCIPLES AND RULES, 
 CHAP. II. 
 
 Of the LEDGER, and an EXPLANATION of the Accounts. 
 
 The Ledger collecfs together articles of the same kind under their re* 
 spective heads ; and for this purpose it is divided into several accounts, 
 the Dr. and Cr. of each being opposite. 
 
 The accounts in the Ledger, when the Books are kept by Double 
 Entry, may be distinguished into three kinds, answering to the three 
 objects which a merchant's books should exhibit, as formerly men- 
 tioned. 
 
 First, PERSONAL ACCOUNTS :— A. B., or any person's account, 
 contains on the Dr. the sums for which he is accountable to us, and 
 on the Cr. the sums for which we are accountable to him. The Balance 
 shews how much is owing. 
 
 The two accounts which follow, are kept to prevent the necessity of 
 opening accounts for every person with whom we have transactions, 
 which are settled by bills. 
 
 Bills Receivable, contains on the Dr. all the bills we receive for 
 any debt owing us; and on the Cr. those of which we receive payment, 
 or which we otherwise dispose of. The Balance is the sum owing us in 
 bills in hand. 
 
 Bills Payable, contains on the Cr. the bills we accept, and on the 
 Dr. those we have paid. The Balance is the sum we owe in accepted 
 bills. 
 
 Secondly, REAL ACCOUNTS, — which are accounts of any kind of 
 Property, such as Cash, Goods, Ships, Houses, Lands, or the like. 
 
 Cash, contains on the Dr., the sums of money we receive, and on 
 the Cr. the money we pay. The Balance shews the cash on hand,, 
 
 Goods, contains on the Dr. the amount of the purchases, and a«i 
 charges ; on the Cr. the sales, or other returns. The Balance, after 
 valuing the quantity on hand, is placed on the Cr. and shews the gain 
 or loss. 
 
 In general, Accounts of Property contain, on the Dr., the value of 
 the property, and all expences laid out on them ; on the Cr. the sales, 
 or advantages arising from them, such as freights, rents, or the like. 
 The Balance is the gain or loss, when the value of the property, or sub- 
 ject on hand, is added to the Cr. 
 
 Thirdly, FICTITIOUS ACCOUNTS,— which are those of Stock, 
 and Profit and Loss. 
 
 Stock, is used instead of the name of the merchant or owner of the 
 Books ; on the Dr. is entered the amount of his debts at commencement, 
 and on the Cr., the amount of his subject, or, in other words, the 
 amount of the Cash, Goods, Debts, and other property, then belonging 
 to him. The diHerence, therefore, shews his net Stock ? or Capital, at 
 that time. 
 
22 BOOK-KEEPING BY DOUBLE ENTRY. 
 
 Profit and Loss, contains on the Dr. every article of loss, and on 
 the Cr. every article of gain. The difference when (lie several Kerns 
 arising from t e closing of the Ledger accounts, are placed to their pro- 
 per sides, shews the nel gain or loss on (he business. 
 
 To shorten and methodize the Front and Loss account, it has been 
 found convenient to open several subsidiary accounts, such as the fol- 
 lowing : 
 
 Charges, — on the Dr. are entered all expences paid or incurred on 
 the busimss, which do not belong to any particular account; on th,e 
 Cr., usually the sums we charge our employers for Warehouse or Celler- 
 rent, Postages, or the like. 
 
 For convenience, sometimes this account is first debited with the 
 charges on shipments, and then credited for the same, as is done in the 
 following stts. 
 
 House, or Proper Expences, — on the Dr. the sums of money, or 
 the value of any thing else taken for private use. There is seldom any 
 thing enured on the Cr. ; but there may be part of a sum which was 
 withdrawn, and not all expended at the time of closing the Books. 
 
 Jntere t, — on the Dr. all sums paid or incurred by us, for interest or 
 discount on bills, or accounts in receiving a settlement ; on the Cr. side, 
 the sinus for interest, or discount allowed us. 
 
 Commission, — on the Cr. are the sums we receive as an allowance for 
 the trouble of transacting business for others. It is not usual to have 
 entries on the Dr. ; and if there be any, it must be commission which we 
 owe to others ; for instance, Bankers, on whom we may draw bills, 
 charge a commission. 
 
 Insurance, — on theCr. are entered the premiums we receive for effect- 
 ing insurance for others ; on the Dr. the losses sustained on the same. 
 The Balance shews the gain or loss from being concerned in insurance. 
 
 Frequently, this account, is made Dr. for the sums insured with 
 others, and Cr. when these sums are charged to the respective accounts 
 on which (hey are due, and this is done in the following sets. The dif- 
 ference of all these subsidiary accounts is placed on the proper side of 
 Profit and Lo^s. 
 
 When we have posted a few accounts into the Ledger, it will readily 
 lie perceived, that every sum which is entered on the Dr. side of the 
 Books, is also entered on the Cr. side; and it follows from this, that, 
 If all ths Accounts in the Ledger be added, the amount of the sums of 
 the Dr. side will be equal to those of the Cr. side. 
 
 CHAP. III. 
 
 Of the JOURNAL, and RULES for Journalizing. 
 
 The Journal contains an arrangement of the whole transactions in 
 each month, with the Drs. and Crs. pointed out, that they may be easily 
 posted into the Ledger. 
 
 The Rules for distinguishing Dr. and Cr. are inferred from the nature 
 of the accounts in the Ledger. The following general rules will apply 
 in all cases, whether in Personal, Real, or Fictitious Accounts. 
 
ELEMENTARY PRINCIPLES AND RULES. 23 
 
 I. PERSONAL ACCOUNTS. 
 
 The Person, to zchom any article is delivered on credit, is Dr. 
 The Person, frcm whom any article is received on trust, is Cr. 
 
 II. REAL ACCOUNTS. 
 
 Every Article bought, or received, is Dr.. 
 
 Every Article sold, or delivered, is Cr. 
 
 III. FICTITIOUS ACCOUNTS. 
 
 Profit and Loss, ( [ ov ever ? *"f> h ?' 
 
 7 L * or every gain, is tr. 
 
 When any entry is to be made in the Journal, we must consider, to 
 which accounts in the Ledger it is proper to be placed, both on the Dr. 
 and Cr. sides. As the whole art of Journalizing consists in a proper 
 choice of Drs. and Crs., which is reckoned the most difficult part of 
 Book-keeping, it is proper to be more minute in the Rules ; and that 
 these may be easily referred to, we shall arrange them into distinct 
 heads. We begin with the Journal-entries which occur at the opening: 
 of the Books. 
 
 First, For the Inventory of our Subject. 
 
 Sundries, Drs. to Stock. 
 
 Cash, for the money in hand. 
 
 Goods, or other property, for the quantity and value. 
 
 Bills Receivable, for the bills on hand. 
 
 Personal Accounts, for the sums due to us on open accounts* 
 
 Secondly, For the List of our Debts. 
 
 Stock, Dr. to Sundries. 
 
 To Personal Accounts, for the sums we owe on open accounts. 
 
 To Bills Payable, for our acceptances not due, nor paid. 
 
 I. CASH TRANSACTIONS. 
 
 Cash is Dr ..--.. for every sum received. 
 
 Cash is Cr. -.for every sum paid. 
 
 Receiving Payment of Personal Accounts. 
 
 Cash Dr. to A. B. {the payer). 
 
 Receiving Payment on Discount. 
 
 Method 1st.* Sundries Drs. to A. B. (the payer). 
 Cash, for the net sum received, and 
 Pro/it and Loss for the discount. 
 
 * When more than one method is given, the first is according to the Italian mode of 
 itating the transaction, and the others to that followed, in the Sets in their order. Thus 
 method second refers to set B. and «o on. 
 
BOOK-KEEPING BY DOUBLE ENTRY. 
 
 Method 2d. Cash Dr. to A. B. for the net sum received, — then 
 
 Interest Dr. to A. B. for (he discount, as stated in the 
 Day- Book. 
 3d.* Cash Dr. to A. B. for the whole sum — and 
 Interest Dr. to Cash for the discount. 
 
 This last method of entering money received on Discount, is stated 
 as if we received first the whole sum, and then returned the discount. 
 The same method is followed, when wep/y?/ money on discount. 
 
 Receiving Rents, Freights, &c. from Accounts of Property. 
 
 Cash Dr. to the Property) from which they arise. 
 
 "W hen rents, freights, or the like, are owing, it will readily occur to 
 make the person accountable, Dr. instead of Cash ; or, when any other 
 article is n ceivi . to make the Article received Dr, to the Property. 
 
 Receiving Money, not arising from any Account. 
 
 Cask Dr. to Profit and Loss, if it be a gain arising from the business, 
 
 such as Interest received for Money lent — or, 
 Cash Dr. to Stock, if a sum which does not arise from the business, 
 
 such as a Legacy received. 
 
 Paying Personal Accounts. 
 
 A. B. (the receiver) Dr. to Cash. 
 
 Paying Money, on Discount. 
 
 Method 1st. A. B. (the receiver) Dr. to Sundries. 
 To Cash, for the net sum paid — and 
 To Profit and Loss, for the discount. 
 2d. A. B. Dr. to Cash, fur the net sum paid — aud 
 
 A. B. Dr. to Interest^ for the discount, as slated in 
 Day- Book. 
 3d. A. B. Dr. to Cash, for the full sum — and then 
 Cash Dr. to Interest , for the discount. 
 
 Paying Charges on Accounts of Property. 
 The Property Dr. to Cash, for repairs, duties, or the like. 
 If the charge be owing at taking a Balance, the Property is made Dr. 
 the Person to zvliom it is due ; or if we discharge it by giving goods, 
 the property is Dr, to the article delivered. 
 
 Paying Money not connected with any Account. 
 
 Charges, Dr. to Cash) for warehouse rent, or any other incidental 
 
 charge. 
 House Expences, Dr. to Cash, for money drawn for private use. 
 Profit and Loss, or Interest, Dr. to Cash, if for interest on money 
 
 borrowed or the like. 
 
 If any charge, such as Clerk's wages, Interest, or the like, be due 
 at taking a Balance, the account of Charges, Profit and Loss^ or In- 
 terest, is made Dr. to the person to whom it is owing. 
 
 * i. e« Debit Cash to A. IK for the whole sum, ana* Credit Cash by Interest, for the discount,, 
 
ELEMENTARY PRINCIPLES AND RULES. 
 
 II. BILL TRANSACTIONS. 
 
 Bills Receivable is Dr for all bills received. 
 
 Bills Payable is Cr for all bills accepted. 
 
 Receiving Payment of Bills. 
 
 Cash Dr. to Bills Receivable, received payment of No. 
 
 Paying Bills. 
 
 Bills Payable Dr. to Cash, paid No. 
 
 Discounting Bills. 
 
 Method 1st. Sundries Drs. to Bills Receivable. 
 Cash, lor the net sum of bill No. 
 Profit and Loss, for the discount. 
 2d. Cash Dr. to Bills Receivable, for the sum of the bill. 
 Interest Dr, to Cash, for discount. 
 
 Drawing and Remitting Bills. 
 
 Method 1st. A. B. (to whom remitted) Dr, to C. D. on whom drawn. 
 2d. Bills Receivable Dr. to C. D. And then 
 A. B Dr. to Bills Receivable. 
 
 If we purchase bills for cash, to be remitted, we enter A. B. (to 
 whom remitted) Dr. to Cash, — and when we pay away or indorse a bill, 
 which we had entered, we make A. B. (to whom paid or indorsed) Dr, 
 to Bills Receivable, 
 
 Renewing Bills. 
 
 First, If the bill be in our own hands. 
 
 A. B. (the accepter) Dr. to Sundries. 
 
 To Bills Receivable, for the sum of the old bill. 
 
 To Interest, or Profit and Loss, for the interest added to ths 
 
 new bill. And then 
 Bills Receivable, Dr. to A. B. for the new bill. 
 These entries suppose that interest is allowed for the time the bill is re- 
 newed, and included in the new bill. If the interest be paid in cash v 
 enter Cash Dr. to Interest, or Profit and Loss, for the interest. 
 Secondly, If the bill be discounted or paid away. 
 
 A. B Dr. to Cash, when you pay his bill — and 
 
 A. B Dr. to Interest, or Profit and Loss, for interest-— 
 
 then 
 Bills Receivable Dr. to A. B. for the new bill. 
 In these entries, we have supposed, that interest is included in the 
 new bill for the time it is renewed, as is usually done. 
 
 Protesting Bills. 
 
 First ; If the bill be in our own hands. 
 
 A. B. (on whose account it was received) Dr. to Sundries, 
 To Bills Receivable, for the bill. 
 To Charges, for expenecs of protest. 
 
25 BOOK-KEEPING BY DOUBLE ENTRY. 
 
 Secondly, If the bill be discounted or paid away. 
 
 A* B Dr. to Cash, paid his bill with expences — or 
 
 A. B Dr. to Sundries, 
 
 To C. D. (to whom the bill was given) for the amount of the 
 
 bill, with expences paid by him. 
 To Charges, for additional expences paid by us. 
 
 III. PURCHASES and SALES. 
 
 Goods are Dr. for all Purchases and Charges laid out on them. 
 Goods are Cr. for all Saks, or other returns arising from them. 
 
 Buying Goods. 
 
 If for cash Goods Dr. to Cash. 
 
 — on credit Goods Dr. to A. B. the seller. 
 
 — on bills Goods Dr. to Bills Payable. 
 
 — on indorsed bills Goods Dr. to Bills Receivable. 
 
 If we purchase goods, partly for cash, and partly on credit or bill — 
 the seller is credited for the amount of the goods, and debited (or the 
 cash and bills. 
 
 Selling Goods. 
 
 If for cash Cash Dr. to Goods. 
 
 — on credit A. B. the Buyer, Dr. to Goods. 
 
 — on bill Bills Receivable Dr. to Goods. 
 
 If we sell goods, partly for cash, and partly on credit or bill, the 
 buyer is debited for the amount of the goods, and credited for the cash 
 and bills. 
 
 In these complex cases, we have taken no notice of the methods usual- 
 ly given by other writers on this subject, as they are obsolete and useless 
 in business. 
 
 Bartering Good?. 
 
 First, When the value of the goods received and delivered is equal. 
 Goods received Dr. to Goods delivered. 
 
 Secondly, When the value is unequal. 
 
 Goods received, Dr. to A. B.from whom they are received — and 
 A. B Dr. to Goods delivered, % 
 
 When the value of the goods received is more or less than the value of 
 those delivered, it is best to enter such transactions as a purchase and 
 sale, by crediting A. B. for the amount of his goods, aud debiting him 
 for the amount of the goods delivered to him. The reason is, that un- 
 less the difference be settled either by cash or bill, an account must ba 
 opened for A. B., and in that case, it is proper that the extent of our 
 transactions with him should appear at his account in the Ledger. 
 
ELEMENTARY PRINCIPLES AND RULES. 27 
 
 IV. SHIPMENTS ABROAD. 
 
 Goods may be sent off either as a sale, in consequence of orders from 
 the Person or Company on whose account they are sent, or as an adven- 
 ture, consigned 10 our Agent tor sales and returns. 
 
 A. B. or Adventure Dr. to Sundries, 
 
 Method 1st, To Export Goods,*., (ov amount of goods* 
 
 To Cash for charges at shipping. 
 
 To i J )ii( and Loss,. for our commissi >n. 
 
 To the Broker, tor premium of insuranee* 
 
 Or, 2d, T> Export Goods,. . .for amount of goods. 
 
 To Charges, tur charges at shipping. 
 
 To Commission, for our commission. 
 
 To Insurance, for premium of insurance. 
 
 V. GOODS ON CONSIGNMENT. 
 
 When Charges are Paid on Goods Consigned. 
 Linen (or the article) on Commission Dr. to Cash* 
 
 When any of these Goods are Sold. 
 
 If for Ca*h Ca<?h Dr. to Linen on Commission. 
 
 — on Credit The Brycr Dr. to Ditto. 
 
 — on B .11 Bills Receivable Dr. to Ditto. 
 
 If the Goods be sold for Cash, the transaction is accordingly entered 
 in the Cash- Book, and the particulars of the Sale inserted in the Sales. 
 Book. 
 
 When we take any of these Goods to Account. 
 
 Linen (or the article) Dr. to Linen on Commission, 
 
 When the Account Sales is made out. 
 
 Linen on Commission Dr. to Sundries. 
 
 To Charges, for sum charged for warehouse- rent, &c. 
 
 To Commission^ for agency. 
 
 To Interest, (if anj). .charged on money advanced. 
 To Consigner, for net proceeds. 
 
 When the consignments consist of a great number of articles, we pre- 
 fer opening only one general account, as in Set C. entitled Sales on 
 
 * For goods purchased on commission to be shipped off, the title, Expert Goods, is 
 adopted rather than Merchandize, as being more expressive. 
 
BOOK-KEEPING BY DOUBLE ENTIli. 
 
 Commission.* In posting the Ledger, the different consignments, 
 stated in the Journal, are carried to this account* 
 
 VI. MAKING INSURANCES. 
 
 When Insurrance is made on Goods, either on your own Account^ 
 or on Account of another Person. 
 
 Method 1st. Adventure, or A. B. Dr. to Sundries. 
 
 To the Broker, for the premium. 
 
 To Profit and Loss,. . . .for our commission. 
 
 2.1. Adventure, or A. B. Dr. to Sundries. 
 
 To Insurance, for premium. 
 
 To Commission, for commission — then 
 
 Insurance Dr. to the Broker, for the premium. 
 
 When a Return of Premium is allowed for Convoy and Arrival 
 
 of the Vessel. 
 
 The Broker Dr. to Sundries , viz. 
 
 To the respective Accounts (which were formerly charged with 
 the full premium) for the return of premium. 
 
 VII. ENTRIES IN BANKRUPTCY. 
 
 First, If the Failure be a total Loss, enter 
 Profit and Loss Dr. to the Bankrupt* 
 
 Secondly, When the Bankrupt pays a Composition, 
 Profit and Loss Dr. to the Bankrupt, for the deficiency ; 
 
 And when a dividend is received, or a final settlement made — enter, 
 The Article received, or Person accountable for it, Dr. to the Bankrupt. 
 
 Thirdly, If at any after Period the Bankrupt should pay up the 
 
 Balance, 
 Cash Dr. to Profit and Loss for the sum received. 
 
 When the composition on any bankrupt's subject is known at the 
 Hme of taking a Balance, make Profit and Loss Dr. to the Bankrupt, 
 for the loss, and carry only the difference to Balance, which is the com- 
 position to be received. Vide set C, Ord and Davis. 
 
 * Instead of the title Sales on Commission, used for the purpose of bringing under one 
 
 head, all sales of goods consigned us, some counting-houses, as appears from a late 
 
 writer, have adopted Sales General Account ; but this phrase is not correct; for instead 
 
 of expressing only the Sales on Commission, it extends to salts of every description, 
 
 aission or ou the merchant's own acconnt, 
 
ELEMENTARY PRINCIPLES AND RULES. 59 
 
 VJIL ENTRIES IN JOINT-ADVENTURES. 
 
 First, When the Goods are wholly furnished by you. 
 
 Adventure to — in Co. Dr. to Sundries, 
 
 To Export Goods for amount of goods. 
 
 To Charges. , for charges at shipping. 
 
 To Commission for your commission (if any). 
 
 To Insurance for premium. 
 
 When the Sales are finished, and an account rendered by the agent, 
 enter 
 
 Agent Dr. io Adventure in Co. 
 
 For the amount of the net proceeds ; which if greater than the amount 
 of the outset charge of the adventure, the difference is gain, when to 
 close the account, make the following entry. 
 
 Adventure in Co. Dr. to Sundries, 
 
 To your Partner for his share of gain. 
 
 To Profit and Loss for your share of gain (see set C.) 
 
 If there has been a loss, the last entry is just reversed. 
 In cases where the agent, to whom the goods are consigned, is a part- 
 ner, we would recommend the following method, instead of the above. 
 
 Debit him for one half of the amount of the adventure when shipped, 
 and debit the adventure in Co. for your half. When he sends an Ac- 
 count Sales, he is then debited only for your half of the net proceeds. 
 
 Secondly, When each Partner furnishes a part of the Goods. 
 
 Adventure in Co. Dr. to Sundries. 
 
 To each Partner for what he furnished. 
 
 To Export Goods for what you furnished. 
 
 To Charges , for amount paid by you. 
 
 To Commission (if auy) for your commission. 
 
 To Insurance for premium. 
 
 When an Account Sales is rendered, in which the net proceeds are 
 ascertained — The Agent is then made Dr. to Sundries, viz. To Ad- 
 venture in Co. for the outset charge, To each Partner for his share of 
 the gain, and To Profit and Loss for your share, if the business has 
 yielded profit ; if otherwise, reverse these entries. 
 
 Thirdly. When an Adventure is from any Place — on receiving the 
 
 Invoice, enter 
 
 Adventure from — in Co.* Dr. to Sundries. 
 
 To the Person from whom the goods were ordered, for the amount. 
 
 To the Broker, or Insurance , for the premium, if insured. 
 
 To Cash foi all charges paid by you. 
 
 * If the entries are deferred; till the goods arrive, the account of Adventure in Co, is 
 avoided. See Rum in Co. in set C, 
 
SO BOOK-KEEPING BY DOUBLE ENTRY. 
 
 For the Sales — the s veral Purchasers are made Dr. to the article in 
 Co., and when the Sales are finished, the entry is 
 
 Goods iv Co. Dr. to Sundries. 
 
 To Adventure in Co. for the amount of that account. 
 
 To Charges for rent and incidents during the sale (if any). 
 
 To Commission for your commission. 
 
 To each Partner . . . .for his share of gain. 
 
 To Profit and Loss, .for your share of gain, (sec set C.) 
 
 If there has been a loss the necessary entries will readily occur to the 
 young accountant. 
 
 CHAP. IV. 
 
 Of POSTING and BALANCING the BOOKS. 
 
 The posting of the Ledger, is the transferring of the accounts in the 
 Journal entries into the Ledger. The first step is to allot a space for 
 each account. The room for every account cannot be exactly known, 
 but must be conjectured from the number of the transactions which are 
 likely to follow. The accounts may be opened as they occur in the 
 Journal; or accounts of the same kind may be placed together. This 
 last arrangement is more convenient in extensive business ; where it is 
 often necessary to look into several of these accounts at the same time. 
 
 Next, au ludex will be necessary for pointing out the folios of the 
 Ledger where the accounts are opened. The titles of the accounts are 
 entered alphabetically in the Index ; that is, personal accounts by the 
 first letter of the sirname, companies by the sirname of the person who 
 stands first in thejirm, and every other account by the first letter of the 
 first word. 
 
 In posting the Ledger, proceed in the following manner ; First, turn, 
 by the help of the Index, to the account that is Dr. in the Journal-post, 
 where it is opened in the Ledger ; then, on the Dr. side of the account, 
 write the date on the margin, and on the same line say, To the Account, 
 that is Cr. annexing a short narration if necessary ; next insert, in the 
 reference column, the page of the Journal from which you are posting, 
 and the sum in the money column ; then turn to the account that is Cr. in 
 the Journal-post, and on the Cr. side say, By the account that is Dr., 
 inserting the date, reference, and sum, as before ; this being done, 
 turn to the Journal, and mark on the margin, or in a column allotted 
 for the purpose, the folio of the Ledger where the entry is posted. 
 
 In complex posts, that is, where there are several Drs. or Crs. turn 
 to each in their order, and enter the articles according to the foregoing 
 directions. 
 
 When the space allotted for any account in the Ledger is filled up, 
 the account must be transferred to another folio ; for this purpose write 
 on both sides of the account opposite where the sums will be placed when 
 
 the account is added, Transferred to Fol. , and insert the folio 
 
 where the account is opened anew. Then after writing the title of tha 
 new account, and entering the new folio in the Index, write on the Dr. 
 
ELEMENTARY PRINCIPLES AND RULES. SI 
 
 To amount brought from FoL , and on the Cr. By amount 
 
 brought from Fol. , inserting on each side, the folio where the 
 
 accoun' was first opened. The sums of an account transferred should 
 be left blank til] the Boks be compared, as an error in any of the en- 
 tries will occasion an alteration in t ^ im. 
 
 When either side of an account is full, bo'h sides should be transfer- 
 red, and a diagonal line d^awa, to fill up the vacant space on the side 
 which requires it. 
 
 Having posted into the Ledger all the articles in the Journal, before 
 you clwse the accounts, it is proper to make a Trial Balance, in order 
 to try it the Dr. and Cr. sid^s correspond. For this purpose, prepare 
 two sheets of paper, ruled with two money- columns, far Dr. and Cr. ; 
 write Profit and Loss a* the title of the one sheet, and Balance as the title 
 of the other ; then leaving Stock , and Profit and Loss* open till the last, 
 take the balance, or difference o: overy account, in the following manner : 
 
 In the Cash Account enter the difference) which is the cash on hand, 
 on the Dr. side oi me balance sheet. 
 
 In Personal Accounts, if the Dr, be greatest, enter the difference on 
 the D . side of the balance sheet ; but, if the Cr. be greatest, the contrary. 
 
 In Bills Receivable, enter the difference, which is the bills on hand, 
 on the Dr. side of the balance sheet. 
 
 In Bills Payable i enter the difference, which is the sum owing in 
 accepted bills, on the Cr. side of the balance sheet. 
 
 In Goods, or other Property, if the whole be on hand, enter the 
 amount on the Dr, side of a balance sheet. If all be sold, and the Cr. 
 side of the account be greatest, enter the difference, which is gain, to 
 the Cr. side of the Profit and Loss sheet ; but if the Dr. side be greatest, 
 the difference is loss, and is entered on the Dr, side. If part be on hand, 
 enter the value of it, (estimated at prime cost, or at the current prices,) 
 to the Dr. side of the balance sheet, and then ascertain the gain or loss on 
 the part sold, which enter on the proper side of the profit and loss sheet. 
 
 In accounts of Adventures, when no returns have been made, enter 
 the amount which stands at the Dr., on the Dr. side of the balance sheet. 
 If returns be made, and the account credited for the proceeds of the sales, 
 enter the gain or loss on the Cr. or Dr. side of the profit and loss ac- 
 cordingly. 
 
 In accounts subsidiary to Profit and Loss, such as Charges, House, 
 or Proper Expences, Interest, Commission, and Insurance, enter the 
 difference on the proper side of the profit and loss sheet. 
 
 When you have in this manner collected all the balances, add the 
 profit and loss sheet, including the sums which stand at that account in 
 the Ledger. The difference is the net gain or loss : To this, add the dif- 
 ference of the Stock account, and the sum exhibits your net stock or 
 capital, and which will correspond to the difference of the balance sheet, 
 if the books be correctly posted, and the balances exactly collected. — 
 The reason of this will appear from what follows: 
 
 The Balance account contains on the Dr. the cash on hand, the value 
 of the goods, or other property which belongs to you, and all debts due 
 to you. The Cr. contains the sums you owe in open accounts and in 
 accepted bills. The difference of Balance, therefore, exhibits your net 
 capital at present. The Stock account contained your effects and debts 
 at the commencement of the Books; therefore, the difference shews your 
 
33 BOOK-KEEPING BY DOUBLE ENTRY. 
 
 net capital at that time ; and when your profits are added, or Ic 
 subtracted from this sum, it will, of course, also shew your net stock or 
 capital. Hence, the proof of Book-keeping by Double entry, consists 
 of two methods of ascertaining what your net stock or capital is : the 
 one from a view of your present effects and debts; the other, from your 
 former stock, allowance being made for your profits and losses ; and 
 both will correspond, if the Books be correct. 
 
 The difference of Stock and Balance being found to agree, your next 
 work is to close the several accounts. For this purpose, transfer the 
 sum or difference of each account to its proper place in the Ledger, or 
 as is done in set B. ; or if the particulars of the profit and loss and balance 
 sheets are to be inserted in the Journal, as is done in set C. make the 
 following entries : 
 
 1st, Profit and Loss Dr. to Sundries, viz. the several accounts 
 
 on the Dr. side of the profit and loss sheet ; and, 
 2d, Sundries Drs. to Profit and Loss, viz. the several accounts 
 
 on the Cr, side. 
 3d, Balance Dr. to Sundries, for the cash and goods on hand, and 
 debts belonging to us — the particulars of the Dr. side of the ba- 
 lance sheet. 
 4th, Sundries Drs. to Balance, for the debts owing by us on the 
 Cr. side. 
 When the articles, which are comprised in these entries, are posted 
 into the Ledger, all the personal, real, and subsidiary accounts, will 
 balance, and you may add them as they are posted. The only accounts 
 that remain open are Stock, Profit and Loss, and Balance. To close 
 these accounts, transfer the difference of Stock to the Cr. of Balance, as 
 in set B. 
 
 In set C* every article in the Ledger is posted from the Journal ; and 
 therefore the following entries are made to close the Books : 
 
 1st, Profit and Loss Dr. to Stock, for net gain ; or, 
 Stock Dr. to Profit and Loss, for net loss. 
 
 2d, Stock Dr. to Balance, for net capital. 
 
 The reason of the difference of stock agreeing with that of Balance, 
 may be explained iu a different point of view. It was formerly observed*, 
 that the whole sums of the Dr. and Cr. sides of the Ledger are equal ; 
 and therefore, if the sides of every account, except one, be balanced, 
 that one will balance of its own accord. The Balance account alone re- 
 mains open, and upon trial, you will find that both sides are equal. 
 
 It is not necessary to begin new Books after balanciug, nor to open 
 the accounts anew, unless the present folios be filled up. The balances 
 may be brought down, and the accounts continued in the same folios ; 
 but it is best to begin a new Ledger, if the present one appear to be insuf- 
 ficient to contain the business till another Balance. The articles of the ba- 
 lance sheet supply materials to begin the new Books, and these are made 
 the first entries in the Journal. + 
 
 When a person in the course of business comes to have several sets of 
 Books, it is usual to distinguish them by the letters of the alphabet. The 
 first set is marked A, the second B, and so on. 
 
 * Vide p. 22. 
 
 f Compart Rebalance of set B., with the first entries in the Journal of set C, 
 
WASTE-BOOK 
 
 AND 
 
 JOURNAL. 
 
 The Learner in transcribing this Book for the Introductory Set. omitt 
 the Initials at the beginning of each Entry, as these are only given to 
 direct him in forming this Set with Subsidiary Books. 
 
 D. B. stands for the Day-Bo ok Entries. 
 
 B. B for the Bill-Book Ditto, 
 
 C. B ,\ . .for theCash-Book Ditto. 
 
 •\ B, The Particulars and Trices of the Purchares and SaK°- n . {? en, because these 
 atford the Learner no information respecting the Journal Entries, and would extend the 
 Transaction to an improper length for Schools 
 
( 34 ) 
 
 WASTE-BOOK (B). 
 
 Containing an Inventory of my Subject, and the Daily Occurrences- 
 of my Trade, from 1st January to 1st April, 1809. (A. B.) 
 
 LONDON, 1st JANUARY, 1809. 
 
 Madder for 10 Casks Spanish, ^ Inventory. . . . 
 
 Cotton Wool for 14 Bales Pernam . ty* ditto 
 
 Cotton Yarn for 520 Bundles Water Twist, y ditto. 
 
 House at Windsor, value 
 
 Counting-house Furniture. 
 
 John Howie & Co London, owe me 
 
 Thomas Allwood Ditto. 
 
 William Fenton Ditto 
 
 Richard Conder New York 
 
 I have in Cash 
 
 Bills Receivable, .for the following Bills in hand, viz. 
 
 No. 157, On Henry Gay & Co. due 6th Jan 289 10 
 
 159, — Norris & Bell 22d Feb 145 11 8 
 
 163, — Ord & Davis 22d March. . .212 6 
 
 -I owe as follows : 
 
 To James Fielding & Co. London 
 
 To Evans & Bayley . . . Ditto . . • 
 
 To Edward Weston . . . Manchester 
 
 To Bills Payable, for the following Bills accepted by me 
 
 and unpaid, viz. 
 No. 68, Joseph Horsley . , due 26th Jan. ... 178 46 
 
 65, J. Fielding & Co. 
 
 27th Feb. 
 
 112 15 
 
 D. B. Sold John Howie Sf Co. 
 
 75 Bundles Water Twist, at 3 months 
 
 C. B. Bought for Cash, 
 
 399 lbs. Mule Tzcist, as ^ Bill of Parcels 
 
 -6- 
 
 C. B. Received Payment of H. Gay & Co.'s Bill, No. 157 
 
 £ 
 
 s. 
 
 d. 
 
 1032 
 
 10 
 
 2 
 
 647 
 
 7 
 
 F 
 
 354 
 
 9 
 
 4 
 
 251 
 
 7 
 
 3 
 
 293 
 
 10 
 
 6 
 
 820 
 
 
 
 
 
 72 
 
 11 
 
 6 
 
 110 
 
 4 
 
 
 
 145 
 
 10 
 
 
 
 117 
 
 10 
 
 
 
 237 
 
 12 
 
 4 
 
 4085 
 
 12 
 
 9 
 
 436 
 
 17 
 
 8 
 
 8 
 
 4 
 
 
 
 370 
 
 1 
 
 
 
 290 
 
 19 
 
 6 
 
 1106 
 
 2 
 
 2 
 
 116 
 
 12 
 
 6 
 
 124 
 
 10 
 
 
 
 28& 
 
 10 
 
 
 
( 35 ) 
 
 JOURNAL. 
 
 LONDON, 1st JANUARY, 1809. 
 
 Sundries Drs. to Stock. 
 
 For the Amount of my Effects both Real and Personal. 
 
 Cash for balance in hand 
 
 Bills Receivable. . . .for the following bills in hand, viz. 
 
 No. 157. Henry Gay & Co. due.. 6th Jan 289 10 
 
 159. Norris& Bell 22d Feb 145 11 8 
 
 163. Ord & Davis 22d March 212 6 
 
 Madder for 10 casks Spanish, ^ inventory. . . . 
 
 Cotton Wool, .for 14 bales Pernam . ^ ditto 
 
 Cotton Yarn., .for 220 bundles Water twist, ty* ditto. 
 
 House at Windsor, value 
 
 Counting-house Furniture 
 
 John Howie & Co London, owe me 
 
 Thomas All wood Ditto 
 
 William Fenton Ditto 
 
 Richard Conder New York 
 
 1032 
 647 
 
 354 
 254 
 293 
 8^0 
 72 
 110 
 145 
 117 
 237 
 
 d. 
 
 2 
 
 9 
 
 7 
 
 10 
 
 
 
 11 
 
 4 
 
 10 
 10 
 12 
 
 4085 12 9 
 
 Stock Dr. to Sundries. 
 
 For the Amount of my Debts in open Accounts and 
 accepted Bills. 
 
 To James Fielding & Co London 
 
 To Evans & Bay ley Ditto 
 
 To Edward Weston Manchester 
 
 To Bills Payable for the following bills unpaid, viz. 
 
 No, 68. Jos. Horsley, due 26th Jan 178 4 
 
 65. J. Fielding & Co 27th Feb 1 12 15 
 
 436 
 
 17 
 
 8 4 
 
 370 
 
 290 
 
 19 
 
 1106 
 
 John Howie & Co. Dr. to Cotton Yam, 
 
 For 75 bundles Water twist, sold them at 3 months. 
 
 5 
 
 116 
 
 12 
 
 Cotton Yarn Dr. to Cash, 
 
 For 399 lbs. Mule twist, bought this day. 
 
 Cash Dr. to Bills Receivable, 
 Received payment of H. Gay & Co.'s, No. 157. 
 
 i> 2 
 
 124 
 
 289 
 
 10 
 
 10 
 
36 
 
 WASTE-BOOK, 6th JANUARY, 1S09. 
 
 B. B. Accepted Edward Weston's bill, thttd January 3d, 
 at 31 days, payable to Win. Jones, No. 75 
 
 C. B. Paid John Wright for repairs to House at Windsor . 
 1 1 , 
 
 B. B. Received from John Howie & Co. my draft accepted 
 dated 7th January, at 2 months, payable to my order, 
 No. 164 
 
 D. B. Sold Sheldon Sf Sons, 
 
 3 Casks Spanish Madder, at 3 months. 
 
 -12- 
 
 C. B. Discounted, Ord and Davis's bill, No. 163, due 22(1 
 
 March 
 
 The Discount is 
 
 -14- 
 
 B. B. Accepted J. Fielding Sf Co.'s bill this day, at 3 months, 
 ) their order, No. 76 
 
 payable to 
 
 -16- 
 
 C. B. Paid for a Desk for the Counting-house . 
 
 , 1 8 
 
 C. B. Received from JYilliam Fenton in full. 
 
 D. B. Received from / << ard Conder, by the ship Frances, 
 from New York, 65 casks Pot, and 45 casks Pearl 
 Ashes, agreeable to my order, amounting as ^ in- 
 voice to 1713 dollars 9 cents, at 4s. 6d. ^ dollar 
 
 -22- 
 
 B. B. Drawn on Thomas Allwood for the amount of his 
 Account, 5th January, at 3 months, No, 165 
 
 -26- 
 
 C. B. Paid my Bill, No. 68, to Jos. Horsley. 
 
 C. B. Paid Duty, Freight, and Charges, on 110 casks 
 Ashes, ^ Frances, from New York 
 
 -31- 
 
 C, B. Taken for House Expenses this month 
 
 C. B, Paid Charges, as y Expense Book this month , 
 
 370 
 21 
 
 110 
 
 117 
 
 212 
 2 
 
 156 
 
 117 
 
 385 
 
 145 
 
 i I 
 
 81 
 
 21 
 
 4 
 
 s. 
 
 d. 
 
 1 
 
 
 
 14 
 
 
 
 4 
 
 2 
 
 5 
 
 2 
 
 6 
 
 
 
 
 
 8 
 
 7 
 
 8 
 
 6 
 
 
 
 10 
 
 
 
 8 
 
 11 
 
 10 
 
 
 
 4 
 
 6 
 
 4 
 
 10 
 
 
 
 
 
 19 
 
 11 
 
JOURNAL, 6th JANUARY, 1809. 
 
 37 
 
 Edward Weston Dt\ to Bills Payable, 
 For my acceptance of his Draft, 3d January, at 31 days, 
 favour W. Jones, No. 75 
 
 Mouse at Windsor Dr. to Gash* 
 Paid John Wright for repairs. . . 
 II — 
 
 Bills Receivable Dr. to John Howie fy Co. 
 For their acceptance of my Draft, 7th January, at 2 months. 
 No. 164 
 
 Srteldon & Sous Dr. to Madder, 
 
 For 3 casks Spanish, sold them, at 3 months. 
 
 W 
 
 Sundries Drs.to Bills Receivable, 
 
 Cash, for net proceed* of No. 1 63, Ord & Davis, \ Qin * 
 
 due 22 March, discounted tiiis day. . . . . j ~ 
 Profit and Loss, for discount 2 
 
 -14- 
 
 James Fielding & Co- Dr. to Bills Payable, 
 
 For my acceptance of their Bill this day, at 3 months, No. 76 
 
 1 6 
 
 Counting-house Furniture, Dr. to Cash, 
 Paid for a Desk 
 
 1 8- 
 
 Cash Dr. to William Fenton, 
 Received of him in full 
 
 £ 
 370 
 
 21 
 
 110 
 117 
 
 212 
 156 
 
 s. 
 I 
 
 14 
 
 d. 
 
 
 117 
 
 K; 
 
 Ashes Dr. to Richard Gonder, 
 For amount of 65 casks Pot, and 45 casks Pearl, ty* the 
 Frances, from New York, as ^ invoice 
 
 22 . 
 
 Bills Receivable Dr. to Thomas A'l -oud, 
 
 For his acceptance of my Draft, 5tu J n. at 3 months, ±\oA65 
 
 26 , 
 
 Bills Payable Dr. to Cash, 
 
 Paid my bill No. 68, to J. Horsley. 
 
 27 
 
 Ashes Dr. to Cash, 
 
 Paid Duty, Freight, and Charges, on 110 Casks, ty* Frances 
 
 3 1 
 
 Sundries Drs. to Cash, 
 
 House Expenses, forFamily Expenses this month. .21 
 
 Charges.. . .paid y Expense Book this month. . 4 19 11 
 
 385 
 
 H 
 
 145 
 
 10 
 
 178 
 
 81 
 
 25. 
 
 10 
 
 n 
 
38 
 
 WASTE-BOOK, 4th FEBRUARY, 1809. 
 
 D. B. The Jesse is arrived from Rotterdam, and has brought 
 me 8 casks Madder, from Spencer fy Croft, on my 
 order, amounting ffi invoice to 
 
 C. B. Paid my bill No. 75, to Edward Weston. 
 
 3 
 
 C. B. Paid Evans Sf Bayley in full . 
 1 o 
 
 B. B Received Sheldon $ Sons bill, dated 9th February, 
 at 3 months, payable to my order, No. 166 
 
 -11- 
 
 D. B. Sold William Fenton, 
 
 48 bundles Water twist, 5 %f cent, for cash, 1st March 
 
 -12- 
 
 D. B. Sold Thomas AllwooiU 
 
 56 bundles Water twist 86 6 6 
 
 4 casks Dutcn Madder 153 19 
 
 272 
 370 
 
 117 
 
 77 
 
 240 
 
 C. B. Received Cash in part 50 
 
 B. B. His Billow J. Bury, due Feb. 28, N« .167.135 10 
 The rest to pay next month 51 16 3 
 
 240 6 3 
 
 B. B Accepted Spencer Sf Croft's Draft, at 60 days sight, 
 in favour of Kemp & Gale, No. 77 
 
 -14- 
 
 D. B. Bought of Samuel Johnson, 
 
 618 bundles Watertwist, as iff* bill of parcels. 
 
 -16- 
 
 B. B. Received from John Howie § Co. my Draft, ac- 
 cepted 16tn February, at three months, No. 168 
 
 C B. Discounted at my Banker's, J. Howie & Co.'s bilL 
 
 No. 161, due 10th March 
 
 Discount 23 days 
 
 -18- 
 
 D. B. Received from Robert Runcorn 6f Co. Manchester. 
 440 lbs. India twist — 5 ^ cent, discount, for bi 
 payable in London, at 2 mouths, from 18fh Prox' 
 amount «Jf invoice 
 
 272 
 
 877 
 
 116 
 
 12 
 
 12 
 
 110 
 
 
 
 
 11 
 
 452 
 
JOURNAL, 4th FEBRUARY, 1809. 
 
 39 
 
 Madder Dr. to Spencer and Croft, I „ 
 
 For amount of 8 casks received by the Jesse, from Rottrr-I 
 
 dam, as qp* in voice | 272 
 
 ' 6 
 
 Bills Payable Dr. to Cash, 
 Paul No. 75, Edward YVeston . 
 
 8- 
 
 Evans & Bay ley Dr. to Cash, 
 Paid them in full 
 
 -10- 
 
 Bills Receivable Dr. to Sheldon # Sons, 
 
 For their bill, dated 9th Feb. at 3 months, No. 16(5. 
 
 1 1 
 
 m 
 
 William Fen ton Dr. to Cotton Yarn, 
 For 48 bundles water twist sold them. 
 12 
 
 Thomas Alt/wood Dr. to Sundries, 
 
 To Cotton Yarn, For 56 bundles water twist 86 G G 
 
 To Madder, for 4 casks Dutch 1 63 19 S 
 
 Sundries Drs. to Thomas Atlzsood, 
 
 Cash .... received in part of the above 50 ( 
 
 Bills Receivable, for his bill on J. Bur) , 28ih Feb. 
 
 No. 107 135 10 
 
 Spencer & Croft Dr. to Bills Payable, 
 
 For mv acceptance of their draft at 60 days, to Kemp & 
 Gale, No. 77 *,.., 
 
 -14- 
 
 Cottou Yarn Dr. to Samuel Johns on > 
 
 For amount of 618 bundles wa»cr twist, as &* B. P. 
 
 16 , . 
 
 Bills Receivable Dr. to John Howie Sf Co. 
 For their acceptance of my draft, 10th b\b. at 3 mon'hs 
 No. 168 
 
 s.UL 
 8 3 
 
 117 
 
 11 
 
 240 
 
 Sundries Drs. to hills Receivable, 
 
 Cash. . . .for procetds of No ) 54, J. Howie & Co. 
 
 due 10th March, discounted this da) ■'. .. . 109 17 J 
 Profit and L .. ( ;s for discount 6 11 
 
 -1 B.- 
 
 Cotton Yarn Dr. to Robert Runcorn Sf Co, 
 Fur amount of 410lbs. India twist, as <"g> invoice. 
 
 18/ 
 
 27\i 
 
 877 
 
 li.C 
 
 110 
 
 452 
 
 10 
 
 IS 
 
 8 
 
40 
 
 WASTE-BOOK, 20th FEBRUARY, 1809. 
 
 D. B. Sold Sheldon Sf Sons, 
 
 5 casks Spanish madder, at 4 months .... 305 J 9 8 
 13 ditto Pot-ashes, at 2 ditto 61 15 6 
 
 -22— 
 
 D. B. Morris & Bell's bill, No. 159, due this 
 day, not being paid, I have protested 
 
 the same 145 11 8 
 
 Expences of protest 10 
 
 -23- 
 
 D. B. Bought of James Fielding Sc Co, 
 20 bales of West-India, and 
 3 ditto of Georgia Cotton-wool, as ^ B, P. 
 
 C. B. Received a legacy of. 
 
 -25- 
 
 D. B. Bought of Samuel Johnson, 
 
 400 bundles Water twist) as y B. P. 
 
 -26- 
 
 C. B. Paid J. Feitding $ Co. in full, to 1st Jan. .266 9 6 
 
 D. B. Discount allowed by them 14 6 
 
 C. B. Paid Duty, Freight, and Charges, on 8 casks Madder, 
 from Rotterdam, ffi Jessie 
 
 B. B. Richard Conder has drawn on meat 50 days sight, in 
 favor uf J. Hill, which draft I have accepted, No. 78. 
 
 C. B Paid my bil\ No. 65, J. Fii ding & Co. 
 
 C. B. Received for rent of my house at Winusor . 
 
 267 
 
 15 
 
 d. 
 2 
 
 146 
 
 D. B. Sold Edward Weston, Manchester, 
 
 20 casks Plui Lushes, at three months. 
 
 -28- 
 
 C. B. Received payment of bilL N . 167, J. B rry 
 
 C. B. Taken for House Expenses this month 
 
 C. B. Pa^'ti Charge if ds ~<f i£jtuease Book, this month. . . . 
 
 684 
 500 
 
 575 
 
 280 
 
 31 
 
 150 
 112 
 
 50 
 
 112 
 
 135 
 
 20 
 2 
 
 10 
 
 
 
 10 
 
 
 
 1. 
 
 
 
 ( 
 
 
 
JOURNAL, 20th FEBRUARY, 1809. 
 
 41 
 
 Sheldon & Sons Dr. to Sundries, 
 
 To Madder, for 5 casks Spanish, at 4 months 205 19 8 
 
 To Ashes,., for 13 ditto pot, at 2 months 61 15 
 
 -22- 
 
 iVohris & Bell Dr. to Sundries, 
 
 To Bills Receivable, for No. 159, due, no* paid. . 145 11 8 
 
 To Charges, for protesting ditto 10 
 
 -23- 
 
 Cotton Wool Dr. to James Fielding # Co. 
 
 For 20 bales West-India, and 3 bales of Georgia, qp B. P.. 
 
 Cash Dr. to Stock, 
 Received a legacy of. 
 
 Cotton Yarn Dr. to Samuel Johnson, 
 
 For 400 bundles Water twist, as ^ B. P. 
 
 26 
 
 James Feilding & Co. Dr. to Sundries, 
 
 To Cash. .. .pdid them in full to 1st January. .. .266 9 6 
 
 To Profit and Loss, for discount allowed by them. 14 6 
 
 Madder Dr. to Cask, 
 
 Paid Duty, Freight, and Charges on 8 casks ^ Jessie. 
 
 . , 27 ■ 
 
 Richard Conder Dr. to Bills Payable, 
 
 For my acceptance of his draft at 50 days, favour J. Hill, 
 No. 78 
 
 Bills Payable. Dr. to Cash, 
 aid No. 65, J. FetWing & Co. 
 
 Ca-n Dr. to house at Windsor, 
 Received for reut 
 
 Edward Weston Or. to Ashes, 
 
 For 20 casks Peasl sold him, at 3 months. 
 
 , 28 
 
 Cash Dr to Bills Receivable, 
 
 Received payment of No. 167, J. Burry. 
 
 Sundries Dr*. tu Cash, 
 
 House Expenses, .taken for Family Expenses this 
 
 ninth 20 
 
 Cnargcs paid ^ Expense Book this month 2 14 
 
 267 
 
 d. 
 
 2 
 
 146 
 
 684 
 
 500 
 
 575 
 
 10 
 
 280 
 
 31 
 
 150 
 
 10 
 
 112 
 
 15 
 
 50 
 
 112 
 
 135 
 
 10 
 
 23 
 
 14 
 
WASTE.BOOK, 3d MARCH, 1809. 
 
 C. B. Sold for Cash (to Jo. Heron) 
 661bs. Mule twist 
 
 C. B. Received payment of IV. Fenton's account. .73 6 
 
 D. B. The Dis&ount allowed him is 3 17 6 
 
 C. B. Paid J. Penman, my dork, 3 months salary. 
 
 B. B, Edward Weston has remitted me his draft on Gharlet 
 Dwyer, 5th March, at 3 months, No; 169 
 
 10 
 
 21 
 
 d. 
 6 
 
 17 
 
 10 
 
 112 
 
 C. B. Received from Thomas Allwood, the balance of his 
 account 
 
 -14- 
 
 B. B. Drawn on Sheldon $ Sons a bill in favor of J. 
 Feildingfy Co. this day. at 3 months, No. 170. . . 
 
 16 
 
 B. B. Accepted two bills drawn by Samuel Johnson, 
 in favor Burke & Moore, 1st March, at 3 
 
 months, No. 79 203 6 6 
 
 Ditto Thomas Austin, 14th March, at 3 months, 
 
 No. 80 300 16 
 
 -H 
 
 C. B. Paid my bill No. 76, on discount, to J. Fielding & 
 
 Co. due 17(h April 
 
 C. B. Received 3 1 days discount on the above 
 
 18 . 
 
 54 
 
 267 
 
 16 
 
 1.5 
 
 504 
 
 D. B. Sent qp their order to Goodwin $ Blake, Bristol 
 171 bundles Water twist, at 3 months 
 
 0. B. Sold Sheldon # Sons, 
 2 casks Spanish, and 
 4 ditto. Dutch Madders, to pay in 2 months. 
 
 B. ii. Robert Runcorn § Co. have drawn on me a 
 bill in favor Thomas Adair, at 2 months, 
 which I have accepted, No. 81 129 16 
 
 D B. The discount allowed by Hum is '22 12 
 
 -92- 
 
 C. ]3. Discounted at my Banker's Thomas Ail wood's bill. 
 
 No. 1 65, due 8th April 
 
 Discount ( i 7 da s) , 
 
 156 
 
 
 282 
 
 241 
 
 •452 
 
 11 
 
 14 
 
JOURNAL, 3d MARCH, 1809. 
 
 43 
 
 Cash Dr. to Cotton Yarn, 
 Received for 66lbs. Mule twist. 
 
 Sundries Drs. to William Fenton, 
 
 Cash . . . .received payment of his account 73 6 
 
 Profit aud Loss, for discount allowed him 3 17 6 
 
 -6- 
 
 James Penman Dr. to Cash, 
 Paid him 3 months salary, due the 31st instant. 
 8 
 
 Bills Receivable Dr. to Edward Weston, 
 
 For his draft on C. Dwyi-r, 5th March, at 3 months, No. 169 . 
 
 10 
 
 Cash Dr. to Thomas Allvcood, 
 
 Received of him the ha a ice of his account. 
 
 14 
 
 James Feilding & Co. Dr. to Sheldon cy Sons, 
 For my draft on the latter, this day at 3 months, paid th( 
 former, ^No. 170 
 
 : 16 
 
 Samuel Johnson Dr. to Bills Payable, 
 
 For my acceptance of his two drafts, viz. in 
 
 favor Burke & Moore, 1st March, at 3 
 
 months, No. 79 203 6 6 
 
 Ditto Thomas Austin, 14th March, at 3 months, 
 
 No. 80 300 16 
 
 21 
 
 77 
 
 d. 
 6 
 
 17 
 
 10 
 
 112 
 
 54 
 
 267 
 
 16 
 
 15 
 
 -17- 
 
 Bills Payable Dr. to Sundries, 
 
 To Cash, paid No. 76, Fielding & Co. on discount .155 14 5 
 
 To Profit and Loss, .for discount 13 3 
 
 -18- 
 
 Goodwin & Blake Dr to Cotton Yarn, 
 For 171 bundles Water tv\ist, at 3 months. 
 
 Sheldon and Sons Dr. to Madder^ 
 
 For 2 casks Spanish and 4 casks Ditch, (o pay in 2 months. . 
 
 Robert Runcorn 6c Co. Dr. to Sundries, 
 
 To Bills Payable . .their bill, T. Adair, 2 months, 
 
 No. 81 .429 16 
 
 To Profit and Loss, for discount allowed by them. 22 12 
 
 Sundries Drs. to Bills Receivable, 
 
 Cash .... for proceeds of No. 1 65, duv. 8th April . . 145 33 
 
 Profit & Loss for discount , Q 6 1 
 
 504 
 
 156 
 
 282 
 
 24 
 
 452 
 145 
 
 2 6 
 
 10 
 
44 
 
 WASTE-BOOK, 22d MARCH, 1809. 
 
 C. B. Ord cS* Davis having failed, 1 have taken up their bill 
 No. 163; due tliis clay 
 
 •24- 
 
 B. B. Received from Richard Conder, his draft on Georgt 
 Kay, at 30 days sight, No. 171 t^« 
 
 -26- 
 
 D. B. Sold Robert Runcorn $ Co. Manchester, 
 14 bales Pernam ., and 
 3 ditto Georgia Cotton Wool, at 3 months. 
 
 C. B. Lost my Pocket-book, containing bank notes 
 
 to the amount of 35 10 
 
 Paid charges for advertising J 10 
 
 -28- 
 
 D. B. Shipped on board the Hopewell, Rankine, master 
 for Hamburgh, for account of Richard Conder, New 
 York, and consigned by his order to Murray & 
 M'Nab, of Hamburgh, 
 10 bales Water twist , containing 580 bundles. 887 12 6 
 
 Paid charges at shipping 9 5 4 
 
 Insured with Evans Sf Bay ley on £ 925 "1 
 Premium on 2 Guin. ^ cent, policy 5bs. J 
 My Commission on sum insured f ^ cent.. . 4 12 6 
 
 22 3 6 
 
 -31- 
 
 212 
 
 400 
 
 428 
 
 37 
 
 D. B. Due James Penman, my clerk, for 3 months salary. 
 
 C. B. Paid for House Expenses this month 
 
 C. B. Paid Charges, as ejp Expense-book, this month. 
 
 Pi i his to the Balancing of my Books^ I have this day taken 
 an Inventory of the Goods in my Warehouse, and have 
 on hand, 
 
 20 bales, .of West-India Cotton Wool, value 
 
 140 lbs of India twist ditto . .452 8 
 
 V60- ofMuJetwis! ditto. ..106 16 C 
 
 308 bundles of Water twist diito...428 6 ( 
 
 923 
 
 17 
 
 18 
 
 10 
 
 2 I h 
 
 599 
 
 sks. .of Pot-ashes ditto... 85 7 h 
 
 52 ..of Pearl ditto ditto... 205 4 1C 290 
 
 1811 
 
 10 
 
 12 
 
 16 
 
 L0 
 
 IS 
 
 1 SI $ 
 
JOURNAL, 22d MARCH, 1809. 
 
 45 
 
 Ord & Davis Dr. to Cash, 
 
 Paid their bill, No. 163, they having failed. 
 
 -24- 
 
 Bills Receivable Dr. to Richard Conder, 
 
 For his draft on G. Kay, at 30 days sight, No. 171 . 
 
 -26- 
 
 Robert Runcorn & Co. Dr. to Cotton Wool, 
 
 For 14 bales Pernam . and 3 bales Georgia, at 3 months. . 
 
 Profit and Loss Dr. to Cash, 
 
 Lost my Pocket-book, containing 35 10 © 
 
 Paid for advertising J 10 
 
 -28- 
 
 Richard Conder Dr. to Sundries, 
 
 For amount of Goods shipped ^ the Hopewell, for 
 
 Hamburgh, consigned by his order to Murray & M' 
 
 Nab, for his account and risk, 
 To Cotton Yarn, for 58o bundles Water twist. . . .887 
 
 To Cash for charges paid at shipping. ... 9 
 
 To Evans & Bayley, for premium on j£ 925 "I 
 
 Insured at 2 Guineas ^ cent, policy 55s. J 
 To Profit and Loss, .for my Commission on ditto 
 
 12 
 5 
 
 22 3 6 
 
 at | y cent. 
 
 } 
 
 4 12 6 
 
 -31- 
 
 Charges Dr. to James Penman, 
 
 For 3 months salary due him this month. 
 
 Sundries Drs. to Cash, 
 
 House Expenses . . paid for family expenses this mo. ..18 12 6 
 
 Charges. . paid as ff Expense-book this month. ... 2 15 1 
 
 Note, When the learner has made out a Ledger in conformity 
 to the preceding Journal, he will fiud the Profit and 
 Loss and Balance Accounts to be the same as stated in 
 the next page. 
 
 212 
 
 400 
 
 428 
 
 37 
 
 d. 
 
 
 923 
 
 17 
 
 21 
 
 13 
 
 10 
 
 10 
 
46 
 
 Dit. 
 
 PROFIT AND LOSS. 
 
 Cu. 
 
 1809 
 
 roBillsReceivable, discount 
 To Bills Receivable, ditto . . 
 
 To William Fenton 
 
 To Bills Receivable, discounl 
 
 To Cash lost 
 
 To House Expences 
 
 To Charges 
 
 To -Ashes . . . loss . . . . 
 To Stock, net gain 
 
 £. 
 
 1 
 s. 
 
 d. 
 
 2 
 
 
 
 8 
 
 
 
 6 
 
 11 
 
 3 
 
 17 
 
 
 
 
 6 
 
 9 
 
 37 
 
 
 
 
 
 59 
 
 12 
 
 6 
 
 27 
 
 9 
 
 
 
 2 
 
 178 
 
 5 
 
 1J 
 
 
 '6 
 
 311 
 
 9 
 
 10 
 
 
 — 
 
 — 
 
 By J. Fielding & Co. . . . 
 By Bills Payable, discount 
 By R. Runcorn & Co. 
 By Richard Conder . . 
 By Madder . . gain . 
 By Cotton Wool, ditto 
 By Cotton Yarn, ditto 
 By House at Windsor 
 
 <£. 
 
 14 
 
 13 
 22 12 
 
 4 1 
 60 6 
 
 23; 
 
 13518 
 
 50; 
 
 311 
 
 LO 
 
 Dr. 
 
 BALANCE. 
 
 Cit. 
 
 1809 
 
 To Cash . . in hand . . . 
 To Bills Receivable, viz. 
 
 No. 
 
 166,Sheldon& Sons 117 5 2 
 168,J.Ho\vie&Co. 116 12 6 
 169, C. Dwyer . . 112 10 
 171, Geo. Kay . . 400 
 
 £. s. 
 
 1087 
 
 745 
 
 To Cotton Wool, 20 bales 
 
 To Cotton Yarn 
 
 To House at Windsor . . . 
 To Counting-house furniture 
 To Richard Conder . • 
 To Sheldon and Sons . 
 To Ashes . . 77 casks 
 To R. Runcorn & Co. 
 To Norm & Bell . . . 
 To Goodwin & Blake 
 To Ord & Davis 
 
 5^316 
 
 d. 
 
 7 10 
 
 18 
 
 By Bills Payable, viz. 
 
 77°iSpencer&Croft272 8 3 
 
 78, Rich. Conder. 150 
 
 79, Sam. Johnson 203 6 6 
 
 80, Ditto .... 300 16 
 81,RRuncoru&Co.429 16 
 
 987 
 841 
 78 
 525 
 241 
 290 
 428 
 
 By J. Fielding & Co. . . 
 By Evans & Bay ley . . . 
 By Samuel Johnson . . 
 By Stock for net capital 
 
 1356 
 
 416 15 
 
 22 3 
 
 948 
 
 3658 
 
 17 
 
 6402 
 
TRIAL BALANCE* 
 
 FOR THE PRECEDING LEDGER. 
 
 47 
 
 MARCH 31st, 1809. 
 
 Stock 
 
 Cash ' . 
 
 Bills Receivable . . . 
 Bills Payable .... 
 
 Madder ...... 
 
 otton Wool . 
 
 Cotton Yarn 
 
 House at Windsor . . 
 Counting-house Furniture 
 Richard Conder. . . . 
 James Fielding & Co. . 
 Evans & Raiiey . . . 
 Sheldon & Sons . . 
 Profit & Loss .... 
 
 \shes 
 
 Flouse Expences ' . . 
 
 Charges 
 
 Samuel Johnson, . 
 Robert Runcorn & Co. 
 N orris & Bell .... 
 Goodwin & Blake . . 
 Ord & Davies . . . . 
 
 Dr. 
 
 L.\s. 
 
 1106; 8 
 278917 
 1784410 
 
 S17| 8 
 
 658 1 
 
 938 18 
 2323 
 
 241 
 
 78 
 
 1311 
 
 704 
 8 
 
 6°6 
 4, 
 
 466 
 
 27 
 504 
 880 
 146 
 
 28'2 
 
 212 
 
 £16612(19! 4H6612 19 
 
 C>. 
 
 4.58. 
 
 1702 
 
 1038 
 
 2173 
 
 718 
 
 428 
 
 1171 
 
 50 
 
 785 
 
 1121 
 
 30 
 
 385 
 
 41 
 
 17 
 
 1452 
 452 
 
 12 
 
 * The TRIAL BALANCE proves, that the same sums or amount which have been 
 posted to the one side of the Ledger, have also been entered on the other side. This, 
 however, is no evidence of the Books being correctly posted : for a sum may be posted 
 to a wrong Account, or a Journal post be entirely omitted, or entered twice, and yet 
 the Dr. and Cr. columns of the Trial Balance will agree. 
 
 The most effectual Check is, to compare the Book?, bv reading the Entries in the 
 Subsidiary Books, and comparing those with the JOURNAL. After which proceed to 
 the Ledger. — It will be more convenient if two persons assist each other in comparing 
 the Ledger. One has the Journal before him and reads the Debits and Credits, and the 
 ether twins to the Accounts in the Ledger, and marks them off, if correct. 
 
4S INDEX 
 
 TO THE PRECEDING LEDGER A. 
 
 Wi h the number of lines necessary for each Account. 
 
 ^1 
 
 « 2 
 
 
 A 
 
 4AIIwood, Thomas 
 6 Ashes .... 
 
 B 
 
 9 Bills Receivable 
 
 8 Bills Payable . 
 
 14 Balance . . . , 
 
 Cash 
 
 CottonWool .... 
 
 Cotton Yarn 
 
 Counting-house Furniture 
 Cornier, Richard . . . 
 Charges ...... 
 
 E 
 
 Evans & Bayley 
 
 Fenton, William 
 Fielding, James, & Co. 
 
 G 
 
 Goodwin fie BlaJge , , 
 
 V 
 
 
 H 
 
 House at Windsor ■ 
 Howie, John, & Co. 
 House Expenses . . 
 
 Johnson, Samuel 
 
 M 
 
 Madder 
 
 N 
 
 Norris & Bell 
 
 Ord & Davies 
 
 o 
 
 Profit & Loss , 
 Penman, James 
 
 R 
 
 Runcorn, Robert, & Co. 
 S 
 
 Stock . . . . 
 Spencer & Croft 
 Sheldon & Sons . 
 
 w 
 
 Weston, Edward 
 
DAY-BOOK B. 
 
( 49 ) 
 
 DAY-BOOK (B). 
 
 LONDON, 4th JANUARY, 1809. 
 
 (1) 
 
 Sold John Home fy Co. 
 
 75 bundles Water twist, at 3 months. 
 
 -11- 
 
 Sold Sheldon Sf Sons, 
 
 3 Casks Spanish Madder, at 3 months. 
 
 deceived from Richard Gondei\ ^ the Frances, from New 
 York, 65 casks Pot, ana 45 casks Pearl A<hes^ 
 agreeable to my order, amounting ^ invoice to 1713 
 dollars 9 cents, at 4s. 6d. ^dollar 
 
 — 4ih February— 
 
 The Jessie \s arrived from Rotterdam, and has brought me 8 
 casks Madder, from Spencer Sf Croft, ffi my order, 
 as 3^ invoice , 
 
 -11- 
 
 116 
 
 117 
 
 d. 
 
 G 
 
 385 
 
 11 
 
 Sold William Fenton, 
 
 48 bundles Water twist, 5 ty* cent, discount for cash. . 
 
 -12- 
 
 Sold Thomas AUwood, 
 
 56 bundles Water twist 86 6 6 
 
 4 casks Dutch Madder 153 19 9 
 
 -14- 
 
 Boight of Samuel Johnson^ 
 
 618 bundles Watertwist y as ^ bill of parcels . 
 
 -18- 
 
 Received from Robert Runcorn # Co, Manchester, 440 lbs. 
 Jndia twist — 5 ^ cent, discount, for bill at 2 months, 
 from 18th Prox°. amount y invoice,, ...... 
 
 272 
 
 77 
 
 240 
 
 3 6 
 
 877 
 
 12 
 
 452 
 
50 
 
 DAY-BOOK, 20th FEBRUARY, 1809. 
 
 (2) 
 
 Sold Sheldon fy Sons, 
 
 5 casks Spanish madder, at 4 months. . . .205 19 8 
 13 ditto Pot-ashes, at 2 ditto 61 15 6 
 
 -co 
 
 Norris &; BeWs bill, No. 159, due this day, not 
 
 being paid, I hare protested the same. .. 145 11 8 
 Expenses of protest 10 
 
 -23- 
 
 Boyght of James Fe tiding Sr Co. 
 
 20 bales of West-India^ and 
 
 3 ditto of Georgia Cotton-wool, as qf B. P. 
 
 -25- 
 
 Bought of Samuel Johnson, 
 
 400 bundles Water twist, as ffi* B. P. 
 
 -26- 
 
 I'he Discount allowed by James Feilding Sc Co. on their 
 account, paid this day, is 
 
 -27- 
 
 Sold Edward Weston, Manchester, 
 
 '20 casks PearLashes, at three months. 
 
 5th March. - 
 
 The Discount allowed to William Fenton on my account, 
 received this day, is 
 
 -14- 
 
 Paid to James Feilding $ Co. bill, No. 170, on Sheldon 6) 
 Sons, due June \7, on account 
 
 -18- 
 
 Sold Goodwin &; Blake, Bristol, 
 
 171 bundles Water twist, at 3 months. 
 
 Sold Sheldon Sr Sons, 
 
 2 casks Spanish, and 
 
 4 ditto. Dutch Madders, to pay in 2 months. 
 
 267 
 
 15 2 
 
 146 
 
 684 
 
 10 
 
 10 
 
 575 
 
 14 
 
 112 
 
 17 
 
 267 
 
 282 
 
 241 
 
 15 
 
 11 
 
(3) 
 
 DAY-BOOK, 12th MARCH, 1809. 
 
 51 
 
 The Discount allowed by Robert Runcorn Sf Co. on th<*i 
 account, settled by bill this day, is 
 
 Sold Robert Runcorn &; Co. Manchester. 
 14 bales Pernain ., and 
 3 ditto Georgia Cotton Wool, at 3 months 
 
 28 
 
 Shipped on board the Hopewell, Rankine, for Hamburgh, 
 
 for account of Richard Conder, New York, and 
 
 consigned by his order to Murray & M'x\ T ab, of 
 
 Hamburgh, 
 
 10 bales Water twist, containing 580 bundles. 887 12 6 
 
 Charges paid at shipping 9 5 4 
 
 Insured with Evans Sf Baylcy on ,g£ 925 1 ^ 
 
 Premium at 2 Guin. ^ cent, policy 55s. J 
 Commission on ditto at \ ty* cent 4 12 6 
 
 i 31 ■ » 
 
 Due James Penman, my clerk, 
 
 For 3 months salary, due this day 
 
 
 d. 
 
 
 
 428 
 
 923 
 
 13 
 
 10 
 
 17 
 
 10 
 
 e2 
 
BILL-BOOK B. 
 
54 
 
 BILL-BOOK (B). 
 
 BILLS 
 
 Page 
 Jour. 
 
 2 
 
 2 
 
 No. 
 
 161 
 166 
 
 When 
 Received. 
 
 From whom Received. 
 
 \ 
 
 ! 
 
 By whom 
 Drawn. 
 
 On whom 
 
 Drawn. 
 
 To whom Payable 
 
 1809. 
 Jan. 
 
 11 
 
 •JohnHowie &Co. 
 Thomas Aliwood 
 
 A. B, 
 A. B. 
 
 Themselves 
 Himself 
 
 A.B. 
 A. B. 
 
 BILLS 
 
 Page 
 Jour. 
 
 4 
 4 
 4 
 
 No. 
 
 166 
 167 
 168 
 
 When 
 Received. 
 
 From whom Received. 
 
 By whom 
 
 \ Draw. u 
 
 On whom 
 Drawn. 
 
 To whom Payable. 
 
 Feb. 
 
 10 
 
 16 
 
 Sheldon & Sons 
 Thomas A 11 wood 
 J. Howie hi Co. 
 
 A. B. 
 Himself 
 A. B. 
 
 Themselves 
 J. Barry 
 
 Themselves 
 
 A.B. 
 
 T. Aliwood 
 
 A. B. 
 
 Page 
 Jour. 
 
 t 
 
 6 
 
 No. 
 I/O 
 
 17 1 
 
 When 
 Received, 
 
 From ivhom Received. 
 
 By whom 
 Drawn. 
 
 On tchom 
 
 Drawn. 
 
 To whom Payable. 
 
 Mar. 
 
 1 
 U 
 
 Edward Weston 
 Shi Won & Sons 
 Richard Conder j 
 
 Himself 
 
 A. 15. 
 
 Himself 
 
 C. Dwver 
 
 Themselves 
 Geo. Kay 
 
 A. B. 
 
 J.Fielding &Co. 
 
 A. B. 
 
 * For the Form of this Bill, see Engraved Specimen, entitled, Inland Bills IT. The 
 Learner, by comparing the 1 < nor of it with the Entries in the several Columns in the 
 above Bill Book, wjll easily understand how such Drafts are recorded* 
 
BILL-BOOK (B). 
 RECEIVABLE. 
 
 55 
 
 Place. 
 
 Date. 
 
 Term 
 
 Payable in 
 
 Due. 
 
 Sum. : 
 
 | 
 
 1 
 
 When fy how disposed of. 
 
 London 
 London 
 
 Jan. 7 
 Jan. 5 
 
 2 months 
 
 3 months 
 
 London 
 London 
 
 Mar.lO 
 Aprils 
 
 iijn 
 
 145 
 255 
 
 4 
 10 
 
 M 
 
 
 
 
 Q 
 
 Feb. 
 Mar. 
 
 J S Discounted with 
 I Lefevre & Co. 
 22 Ditto. 
 
 RECEIVABLE. 
 
 Place. 
 
 London 
 
 ■ London 
 
 London 
 
 Date. 
 
 Term. 
 
 Payable in 
 
 Due. 
 
 Sum 
 
 
 JVhen 
 
 I. 
 $* /t<w disposed of. 
 
 Feb. 9 
 hm. c 2n 
 Feb. 16 
 
 S months 
 1 month 
 
 3 months 
 
 London 
 London 
 
 London 
 
 \Iayl2 
 Feb.%8 
 
 May 19 
 
 11? 
 tic 
 369 
 
 6 
 12 
 
 ( 
 
 1 
 
 
 RECEIVABLE. 
 
 T-— ' 
 
 Place. 
 
 Daft?. 
 
 Term. 
 
 Payable in 
 
 Due. 
 1 
 
 ' 1 
 
 Sum. 
 
 JVhen 
 
 # Agio disposed of. 
 
 Manchester 
 London 
 
 Mar, 5 
 
 Mar.14 
 
 3 months 
 3 months 
 
 London 
 London 
 
 June 8 
 J une 17 
 
 
 1 
 
 15 
 
 
 Mar. 
 
 14 
 
 Indorsed to 
 J. Fielding &, Co. 
 
 Mew York 
 
 Feb.20 
 
 ^ 30days' 
 ( sight. 
 
 London 
 
 Apr.26 
 
 iOO 
 
 
 
 
 
 
 
 
 
 
 
 
 
 T?i 
 
 16] 2J 
 
 
 
 
56 
 
 BILL-BOOK (B). 
 
 BILLS 
 
 Jour. 
 
 2 
 
 2 
 
 No. 
 
 75 
 76 
 
 When 
 Accepted, 
 
 By whom Drawn, 
 
 To whom Payable. 
 
 Place, 
 
 Date. 
 
 180 : J. 
 
 Jul). 
 
 6 
 
 1] 
 
 •Edward Weston 
 
 J. Fielding & Co. 
 
 . m .x . ..... 
 
 William Jones 
 J. Fielding & Co. 
 
 Manchestei 
 London 
 
 Jan. 3 
 Jan. 14 
 
 BILLS 
 
 Page 
 Jour. 
 
 4 
 
 4 
 
 No, ' 
 
 77 
 78 
 
 When 
 Accepted. 
 
 J5i/ whom Drawn, 
 
 To whom Payable, 
 
 Place. 
 
 Date, 
 
 Feb. 
 
 L2 
 
 .7 
 
 Spencer & Croft 
 Richard Condt.-r. 
 
 i Kemp & Gale 
 John Hill 
 
 i 
 
 Rotterdam 
 New York 
 
 Jan. 23 
 Jan. 26 
 
 BILLS 
 
 />fl£* 
 
 
 When 
 
 Jour. 
 
 iVo. 
 
 ' . pted. 
 
 6 
 
 79 
 
 March 
 
 ': 6 
 
 6 
 
 
 
 
 6 
 
 ,1 
 
 
 I 
 
 Bt/ m.7io/h Drawn. 
 
 Samuel Johnson 
 
 Ditto 
 R. Runcorn & Co. 
 
 To whom Payable, 
 
 Burke A Moore 
 1 Ik nas Austin 
 
 Thomas Adair 
 
 Place, 
 
 London 
 
 London 
 
 Manchester 
 
 Date, 
 
 Mar. 1 
 Mar. 14 
 Mar. 18 
 
 * The form of this Bill, (A. B. or your acceptance to Edward Weston,) is Engraved, 
 iec specimen entitled, Inland II, The Learner, by comparing the above Entry 
 
 with the Bill itself, will be at uo losa to understand it. 
 
BILL-BOOK (B). 
 
 PAYABLE. 
 
 Term. 
 
 Payable in 
 
 Due. 
 
 Sum. 
 
 When 
 
 1 
 and to whom Paid. 
 
 31 days 
 3 months 
 
 London 
 Loudon 
 
 Feb. 6 
 April 17 
 
 370 
 156 
 
 526 
 
 ] 
 
 7 
 
 8 
 
 
 8 
 
 8 
 
 Feb. 
 Mar. 
 
 6 
 17 
 
 William Jones 
 Citarles Wells 
 
 PAYABLE. 
 
 Term. 
 
 Payable in 
 
 Due. 
 
 Sum. 
 
 rrta 
 
 a-nd £o whom 
 
 Paid. \ 
 
 60 days' sight 
 
 London 
 
 April 16 
 
 ITz 
 
 t 
 
 3 
 
 
 
 
 
 50 days' sight 
 
 London 
 
 April gl 
 
 150 
 
 12- 
 
 
 8 
 
 
 3 
 
 
 
 
 
 PAYABLE. 
 
 Term. 
 
 Payable in 
 
 Due. 
 
 Sum. 
 
 JfVim 
 
 and to whom Paid. 
 
 3 months 
 
 Loudon 
 
 June 4 
 
 m 
 
 6 
 
 6 
 
 
 
 
 j 3 months 
 
 London 
 
 June 1? 
 
 300 
 
 lo 
 
 
 
 
 
 
 1 2 months 
 
 i 
 
 London 
 
 May n 
 
 12V 
 93i 
 
 i. 
 
 1c 
 
 
 6 
 
 
 
 
END OF BILL-BOOK. 
 
CASH-BOOK B. 
 
60 
 
 CASH-BOOK (B). 
 
 Dr. 
 
 CASH 
 
 Received. 
 
 1809 
 Jan. 
 
 To Balance, in hand 
 
 To Bills Receivable, received paymentof No. 157, H. Gay & Co. 
 To Bills Receivable, discounted No. 163, Ord & Davis, 22d Mar. 
 To William Fenton, received of him in full 
 
 Entered Journal , p. 2. 
 
 1032 
 289 
 212 
 1 
 
 d. 
 
 8 
 
 
 
 
 
 
 1651 U 
 
 Dr. 
 
 CASH 
 
 Received. 
 
 Feb. 
 
 To Balance, from last month 
 
 To Thomas A II wood, received of. him in part , 
 
 To Bills Receivable, discounted No. 164, J.Howie & Co. 10th Mar, 
 
 To Stock received a Legacy of , 
 
 To House at Windsor, received for rent 
 
 To Bills Receivable, received payment of No. 167, J. Burry . 
 
 Entered Journal, p, 4. 
 
 £ 
 211 
 
 50 
 110 
 500 
 
 50 
 135 
 
 2057 10 
 
 Dr. 
 
 CASH 
 
 Received. 
 
 Mar. 
 
 To Balance, from last month , 
 
 To Cotton Yarn, received for 66 lbs. Mule twists 
 
 To William Fenton, received of him in full 
 
 To Thomas Allwood, received of him in full 
 
 To Interest, for discount on bill No. 76 , paid 
 
 To Bills Receivable, discounted No. 165, T. Allwood, 8th April 
 
 Entered Journal, p. 6. 
 
 £ 
 
 1245 
 
 21 
 
 73 
 
 54 
 
 
 
 145 
 
 1541 
 
 11 
 
CASH-BOOK (B). 
 
 61 
 
 CASH 
 
 Paid. 
 
 Cr. 
 
 1809 
 Jan. 
 
 8 
 
 12 
 16 
 26 
 27 
 31 
 
 By Cotton Yarn, paid for 399 lbs. Mule twist 
 
 By House at Windsor, paid for Repairs 
 
 By Interest, for discount on bill No. 163 
 
 By Counting-house Furniture, paid for a desk 
 
 By Bills Paj able, paid No. 68, J. Horsley 
 
 By Ashes, paid Charges on 1 10 casks ^ Frances. . 
 
 By House Expenses, paid this month 
 
 By Charges, paid as ^ Expense Book this month 
 By Balance, carried to next month 
 
 Entered Journal, p. 2. 
 
 £ 
 
 9, 
 
 d. 
 
 124 
 
 10 
 
 
 
 21 
 
 14 
 
 
 
 2 
 
 
 
 8 
 
 6 
 
 6 
 
 
 
 178 
 
 4 
 
 6 
 
 81 
 
 4 
 
 10 
 
 21 
 
 
 
 
 
 4 
 
 19 
 
 11 
 
 1211 
 
 16 
 
 3 
 
 1651 
 
 16 
 
 2 
 
 CASH 
 
 Paid. 
 
 Cr. 
 
 Feb. 
 
 28 
 
 By Bills Payable, paid No. 75, E. Weston 
 
 By Evans & Bay ley, paid them in full 
 
 By Interest, for discount on hill No. 164 
 
 Bjf James Feilding & Co. paid them to 1st January 
 By Madder, paid Charges on 8 casks, qy Jessie . . 
 By Bills Payable, paid No. 65, J. Feilding & Co. . . 
 
 By House Expenses,, paid this month 
 
 By Charges, paid as ^ Expense Book this month 
 By Balance, to next month 
 
 Entered Journal, p. 4. 
 
 £ 
 
 370 
 
 8 
 
 
 
 J66 
 
 31 
 
 112 
 
 20 
 
 2 
 
 124* 
 
 2057 
 
 10 
 
 CASH 
 
 Paid. 
 
 Cr. 
 
 Mar. 
 
 6 
 17 
 
 22 
 ti 
 26 
 28 
 31 
 
 By James Penman, paid him 3 months salary. 
 
 By Bills Payable, paid No. 76, J. Feilding & Co 
 
 By Interest, for discount on bill No. 165 
 
 By Ord & Davis, paid their bill 
 
 By Profit and Loss, lost with expenses 
 
 By Charges paid on Goods ty* Hopewell, for Hamburgh. 
 
 By House expenses, paid this month 
 
 By Charges, paid as ty* Expense Book this month 
 
 By Balance, to next month . 
 
 Entered Journal, p. 6. 
 
 £ 
 17 
 
 156 
 
 
 
 212 
 
 37 
 
 9 
 
 18 
 
 2 
 
 1087 
 
 1541 
 
 11 
 
 10 
 
JOURNAL B. 
 
( 65 ) 
 
 JOURNAL (B). 
 
 LONDON, 1st JANUARY, 1809. 
 
 Sundries Drs. to Stock. 
 For the following Balances in my favour. 
 
 Cash . for balance in hand , 
 
 Bills Receivable, .for the following bills in hand, \ z 
 No. 157. Henry Gay & Co. due. .60) Jan.. .289 10 
 
 1.09. Norrisfc Belt 22d Feb... 115 11 8 
 
 163. Ord & Davis 2'2d March.. 212 6 
 
 Madder for 10 casks Spanish 
 
 Cotton Wool, .for 14 bales Pernam 
 
 Cotton Yarn., .for 220 bundles Water twist. 
 
 House at Winisor, value 
 
 Counting-house Furniture, y inventory . . . , 
 
 John Howie & C > Londou 
 
 Thomas All wood Dirio 
 
 William Fenton Ditto 
 
 Richard Conder New York 
 
 Stock Dr. to Sundries. 
 
 For the following 33alanccs against me. 
 
 4|To James Feilding & Co London 
 
 4 To Evans & Bayley Ditto 
 
 4 To Edward Weston Manchester 
 
 To Bills Payable, .for the following bills unpaid, viz. 
 
 No. 68. Jos. Horsley, due. .2Gth Jan 178 4 6 
 
 05. J. Feilding & Co, ..27th Feb 112 15 
 
 £ 
 
 1032 
 
 10 
 
 647 
 
 35 
 
 293 
 8:() 
 72 
 110 
 145 
 117 
 237 
 
 9 4 
 
 7 3 
 JO 6 
 
 
 U 
 
 4 
 
 id 
 10 
 L2 
 
 
 
 4085 
 
 12 
 
 9 
 
 436 
 
 8 
 
 370 
 
 290 
 
 17 
 4 
 1 
 
 19 
 
 1106 2 2 
 
66 
 
 JOURNAL, JANUARY, 1300, 
 
 11 
 
 18 
 
 11 
 
 22 
 
 6 
 14 
 
 6 
 
 12 
 18 
 
 12 
 16 
 
 36 
 27 
 31 
 
 John Howie & Co. Dr. to Cotton Yarn^ 
 For 75 bundles Water twist, at 3 months 
 
 Sheldon & Sons Dr. to Madder, 
 For 3 casks Spanish, sold them, at 3 months 
 
 Ashes Dr. to Richard Conder, 
 
 For 6.5 casks Pot, and 45 casks Pearl, ^ the Frances, 
 
 from New York, ff* invoic. 
 
 Bills Receivable Dr. to Sundries. 
 For Bills received this month, ffi' B. B. 
 
 To John Howie & Co.. .No. 164, due March 10. 
 To Thomas Allwood, 165, April 8... 
 
 Sundries Drs. to Bills Payable. 
 
 Far Bills accepted this month, ffi' B. B. 
 
 Edward Weston, No. 75, due Feb. 6. . . 
 
 James Feilding & Co 76, April 17. 
 
 Cash Dr. to Sundries. 
 
 For Sums received this month, ^ C. B. 
 To Bills Receivable, for ^lo. 157 
 
 fo Bills Receivable, 163 
 
 To William Fcnton... .received of bim in full. 
 
 Sundries Drs. to Cash. 
 For Snmi paid this mouth, a£» C. B. 
 
 Cotton Yarn, paid for 390 lbs. Mule twisf 124 
 
 House at Windsor. . . .for repairs 2 I 
 
 Interest. . . .for discount on a bill 2 
 
 Counting-house Furniture. . . .for a Desk I 
 
 Bills Payable paid No. 68 178 
 
 Ashes paid charges on 1 1 Casks 81 
 
 House Expenses this mouth 21 
 
 Charge* this month 
 
 116 12 
 
 117 
 
 385 
 
 110 
 145 
 
 2.55 
 
 370 
 156 
 
 526 
 
 117 
 
 619 
 
 ii il 
 
 d. 
 
 6 
 
 11 
 
 
 
 
 »! 
 s, 
 
 
 II 
 
(3) 
 
 JOURNAL, FEBRUARY, 1809. 
 
 67 
 
 11 
 
 12 
 
 14 
 
 18 
 
 20 
 
 VI 
 
 Madder Dr. to Spencer and Croft, 
 For amount of 8 casks ^ the Jessie, from Rotterdam, 
 as ^ invoice ....... 
 
 William Fen ton Dr. to Cotton Yarn, 
 For 48 bundles Water twist sold him 
 
 Thomas Allwooo Dr. to Sundries, 
 
 To Of ton Yarn, 56 bundles Water twist. . . 86 6 6 
 
 Co Madder, 4 casks Dutch 153 19 9 
 
 Cotton Yarn Dr. to Samuel Johnson, 
 For 618 bundles Water twist, y B. P 
 
 Cotton Yarn Dr. to Robert Runcorn <§* Co. 
 For amount of 440lbs. India twist, ^* invoice*. . 
 
 Sheldon & Sons Dr. to Sundries, 
 
 To Madder, for 5 casks Spanish 205 19 8 
 
 To Ashes, 13 ditto pot ..61 15 6 
 
 *3 
 
 25 
 
 Nouris & Beli. Dr. to Sundries, 
 
 To Bills Receivable, for No. 159, no[ paid.. 145 It 8 
 
 To Charges, for protest 10 
 
 Cotton Wool Dr. to James Feilding Sp Co. 
 For 20 bales West India, and 
 
 3 bales of Georgia, as ^ B. P 
 
 Cotton Y;*rn Dr. to Samutl Johnson, 
 For 400 bundles Water twist, as <^ B. F 
 
 77 
 2i0 
 
 877 
 
 2Q7 
 
 d. 
 3 
 
 IS 
 
 15 
 
 146 
 
 681 
 
 10 
 
 10 
 
 James Feilding & Co. Dr. to Interest, 
 For discount all j wed by (hem on account^ . . 
 
 Edward Weston Dr. to A>hts. 
 
 For 20 cask* Pearl sold him. 
 
 575 
 
 14 
 
 112 
 
 F 2 
 
68 
 
 JOURNAL, FEBRUARY, 180". 
 
 (4) 
 
 10 
 
 12 
 
 16 
 
 12 
 27 
 
 Spencer & Croft No. 77, due April 15. 
 
 Richard Conder 78, 20. 
 
 12 
 16 
 23 
 27 
 
 28 
 
 6 
 8 
 16 
 26 
 (i 
 27 
 28 
 
 6 
 
 Sundries Drs. to Bills Payable. 
 For Bills accepted this month, rW* B. B. 
 
 Cash Dr. to Sundries, 
 For Sums received this month, rfc^ C. B. 
 
 To Thomas Allwood, received in part. 
 
 To Bills Receivable No. 1 64 
 
 To Sock . . . .received a Legacy of. . . 
 
 To House at Windsor. . . .for rent 
 
 To Bills Reccivnble No. 167, 
 
 Sundries Drs. to Cash. 
 
 For Sums paid this month, aB* C. B. 
 
 Bills Payable No. 75. 
 
 Evans and Baj ley .... paid in full 
 
 Interest tor discount on a bill. . . 
 
 James Feilding & Co. . . paid them 
 
 Madder paid charges on 8 Casks. 
 
 Bills Payable No. 65 
 
 House Expenses paid this month 
 
 Unar^cs paid this month 
 
 Rills Receivable Dr. to Sundries. 
 
 For Bills received this month, as* B. B. 
 
 To Sheldon & Sons. ...No. 166, due May 12 
 
 To Thomas Allwood 167, Feb. 28 
 
 Vo John Howie & Co. . .... 168, May 19 . . . 
 
 117 
 135 
 116 
 
 5 
 
 10 
 1 
 
 369 
 
 272 
 150 
 
 422 
 
 8 3 
 
 50 
 110 
 500 
 
 50 
 135 
 
 845 
 
 
 4 
 
 
 10 
 
 14 
 
 370 
 
 8 
 
 
 
 266 
 
 31 
 
 IV2 
 
 20 
 
 i 
 
 
 
 
 11 
 
 6 
 8 
 U 
 
 
 
 811 14 
 
<*) 
 
 JOURNAL, MARCH, 1809. 
 
 09 
 
 14 
 
 18 
 
 18 
 
 18 
 
 26 
 
 28 
 
 31 
 
 In ten st Dr. to William Fen ton. 
 For discount on his account received thLday. 
 
 James Feikling & Co. Dr. to Bills Receivable, 
 For No. 170, on Sheldon & Sons, due June 17 
 Paid them on account . . 
 
 Goodwin & Blake Dr. to Cotto?i Yarn, 
 For 171 bundles Water twist sold them 
 
 Sheldon and Sons Dr. to Madder, 
 For 2 casks Spanish, and 
 
 4 casks Dutch, to pay in 2 months 
 
 Robert Runcorn & Co. Dr. to Interest, 
 For discount allowed by them on account 
 
 Robert Runcorn & Co. Dr. to Cotton Wool, 
 For 14 bales Pemam°. and 
 
 3 bales Georgia, at 3 months 
 
 Richard Conder Dr. to Sundries, 
 
 For amount of Goods shipped tip* the Hopewell, Rankine, 
 for Hamburgh, on his account and risk, consigned to 
 Murray & iM Nab. 
 
 To Cotton Yarn, for 580 bundles Water 887 12 6 
 
 To Charges ...... at shipping 9 54 
 
 fo Evans & Bayley, for premium on j£925 1 
 
 Insured at 2 Guineas ffi cent, and pulicy J 3 6 
 
 Fo Commission for \ qp* cent ,.., 4 12 6 
 
 Charges Dr. to James Penman, 
 For 3 months salary due him this day,,.. 
 
 17 
 
 267 
 
 282 
 
 16 
 
 11 
 
 241 
 
 22 
 
 12 
 
 428 
 
 923 
 
 13 
 
 10 
 
 17 
 
 1 
 
70 
 
 JOURNAL, MARCH, 1809. 
 
 (6) 
 
 
 
 Bills Receivable Dr. to Sundries. 
 
 & 
 
 , 
 
 d 
 
 
 
 For Bills received this month, fiff B. B. 
 
 
 
 
 8 
 U 
 
 4 
 5 
 4 
 
 To Edward Weston No. 169, due June 8 
 
 To Sheldon & Sons 170, n .17 
 
 To Richard Condor 171,. . .April 26 
 
 112 
 
 267 
 
 400 
 
 1 
 15 
 
 (; 
 
 
 
 2 
 
 < 
 
 
 1 
 
 
 77^ 
 
 16 
 
 2 
 
 
 Sundries Drs. to Bills Payable. 
 
 
 
 
 For Bills accepted this month, M* B. B. 
 
 
 
 
 !<5 
 
 r> 
 
 •amuel Johnson No. 79, due June 4. .203 6 6 
 
 80 ; ...17.. 300 16 
 
 50! 
 4?< 
 
 16 
 18 
 
 6 
 
 
 6 
 
 
 i 
 
 
 18 
 
 R. Runcorn & Co 8i, . . .Maj 1 
 
 
 
 
 933 
 
 
 ! 
 
 Cash Dr. to Sundries. 
 
 
 
 
 
 
 For Sums received this month, a&* C. B. 
 
 
 
 
 3 
 
 2 
 3 
 
 3 
 6 
 
 1 
 
 To Cotton Yarn received for 66 lbs. Mule twist. . 
 
 i.\j W iiiiam JVni ou . . received in lull 
 
 21 
 
 73 
 
 64 
 
 
 
 145 
 
 29.5 
 
 j 
 
 (. 
 i 
 
 10 
 
 15 
 
 6 
 
 
 3 
 
 
 
 
 
 10 
 
 T ) Thomas Allwoo t . . received in full 
 
 17 
 
 T > Interest or discount on bill paw 
 
 C)C) 
 
 to trills Receivable . . . i\'o. i65 
 
 
 
 
 Sundries Drs. to Cash. 
 
 
 
 
 For Sums paid this month, ?&* C B. 
 
 
 
 
 fi 
 
 7 
 1 
 
 b 
 7 
 
 6 
 
 L 
 
 James Penman paid him salary ........ 
 
 17 
 
 lo( 
 
 
 
 3? 
 j 
 
 7 
 t 
 
 ! 
 (, 
 
 8 
 
 5 
 
 ( 
 
 8 
 
 ( 
 
 
 4 
 6 
 
 1 
 
 17 
 
 ails Payable paid No. 76 
 
 ?7 
 
 interest „ . .for discount on bill . 
 
 
 L)rd & Davis paid their bill 
 
 26 
 
 Profit and Loss lost with expenses 
 
 28 
 
 Charges paid <& Hopewell 
 
 5 J 
 
 ilo se Expenses paid tnis month 
 
 ii 
 
 Charges «... paid this mouth 
 
 
 
 
 •lb 4 
 
 3 
 
 A 
 
LEDGER B. 
 
ijmEx 
 
 TO LEDGER B 
 
 BY DOUBLE ENTRY. 
 
 A 
 
 Allwood, Thomas , 3 
 
 Ashes . . , 6 
 
 B 
 
 Bills Receivable . , I 
 
 Bills Payable 1 
 
 Balance f .... 8 
 
 C 
 
 Cash I 
 
 Cotton Wool 2 
 
 C« tton Yarn 2 
 
 Counting-house Furniture ..... 3 
 
 Conder, Richard 4? 
 
 Charges 6 
 
 Commission 8 
 
 E 
 Evans & Bayley 4 
 
 F 
 
 Fenton, William.... 3 
 
 Feilding James & Co 4 
 
 G 
 
 rood win & Blake .7 
 
 H 
 
 House at Windsor , . . , ,2 
 
 Howie John & Co 3 
 
 House Expenses .5 
 
 I 
 
 Interest ....... 5 
 
 Johnson, Samuel .6 
 
 M 
 Madder ,2 
 
 N 
 Norris & Bell 7 
 
 O 
 Ord & Davis 7 
 
 P 
 
 Penman, James 5 
 
 Profit and Loss 8 
 
 R 
 
 Runeorn Robert & Co 7 
 
 S 
 
 Stock I 
 
 Spencer & Croft 6 
 
 Sheldon & Sons <J 
 
 w 
 
 Weston, Edward 4 
 
74 
 
 LEDGER. 
 
 (1) 
 
 Dr. 
 
 Stock. 
 
 1 809 
 Jan. 
 Mar. 
 
 To Sundries 
 
 To Balance, for net Estate 
 
 1106 
 
 3658 
 
 4764 
 
 Dr. 
 
 Cash. 
 
 [Jan. 
 
 Feb 
 Mar. 
 
 To Stock . . 
 To Sundries 
 Vo Ditto.. 
 To Ditto.. 
 
 1032 
 6H< 
 845 
 29 > 
 
 27U3 
 
 Dr. 
 
 Bills Receivable. 
 
 Jan. 
 
 Feb. 
 Mar 
 
 ro Stock forNos. 157, 159, 163. 
 
 To Sundries 164, 165 
 
 Eo' Ditto 166, 167, 168. . 
 
 Co Ditto 1 69, 170, 171 . , 
 
 1 
 
 647 
 
 7 
 
 2 
 
 255 
 
 14 
 
 4 
 
 369 
 
 7 
 
 6 
 
 779 
 
 16 
 
 2052 
 
 5 
 
 
 Dr. 
 
 Bills Payable. 
 
 Jan 
 Feb. 
 
 Alar. 
 
 To Cash No. 68 
 
 I'o Ditto 75 ■ 
 
 To DiUo 65 
 
 To Ditto 76 
 
 to Balance, for No. 77, 78, 79, 80, 81, unpaid. 
 
 2 
 
 178 
 
 4 
 
 4 
 
 37C 
 
 ] 
 
 4 
 
 IK 
 
 \t 
 
 6 
 
 15C 
 
 7 
 
 8 
 
 1356 
 
 6 
 
 
 2173 
 
 \4 
 
 6 
 
 
 
 8 
 9 
 
 LI 
 
(1) 
 
 LEDGER. 
 
 75 
 
 Contra. 
 
 Cr. 
 
 I -Ofl 
 
 J II 
 
 Fe 
 Alar 
 
 By Siuidriei, 
 
 B» Cash, received a Legacy of. . 
 By Profit and Loss, for net gam 
 
 1 
 4 
 
 408- 
 500 
 
 17* 
 
 1764 
 
 8, 
 
 
 i 
 
 4 
 
 d. 
 9 
 
 6 
 
 Contra. 
 
 Cr. 
 
 J tn 
 F h 
 Mai 
 
 v S indries 
 i> Duo .. 
 i\ Di lei . . 
 &) Balance 
 
 2 
 
 439 
 
 Lfi 
 
 4 
 
 8! 1 
 
 14 
 
 6 
 
 454 
 
 3 
 
 <s 
 
 1087 
 
 7 
 
 
 2793 
 
 5 
 
 II 
 1 
 
 4 
 10 
 
 Contra. 
 
 Cr. 
 
 Jan. 
 
 u 
 
 Feb. 
 
 22 
 
 
 26 
 
 
 28 
 
 Mar 
 
 4 
 
 
 M 
 
 
 (] 
 
 >; Gas... No. 157 , 
 
 B) Ditto 163 
 
 By Norris k Bell 159 
 
 By Cash 164 
 
 By Ditto 167 
 
 By James JL<\ilding; & Co. . . 170 
 
 By Cash I 65 
 
 By Balance, for No. 1G6 5 16«, 169, 17 i, ia bawl 
 
 489. 10J 
 212 61 
 14511 8 
 110 4 
 135 10 
 26715 
 .4510 
 74? IS 
 
 £052! 5 6 
 
 Contra, 
 
 Cr. 
 
 Feb 
 
 Vlir 
 
 By Stock for No. 65, 68. 
 
 By Sundries 75, 70. 
 
 By Ditto 77, 78. 
 
 By Ditto ..79, bO, Si. 
 
 li 290 
 
 IP 
 
 l\ 5 6 
 
 8 
 
 4 422 
 
 8 
 
 6 
 
 933 
 
 2\7S 
 
 18 
 
76 
 
 LEDGER. 
 
 (2) 
 
 Dr* Madder. 
 
 
 
 
 1809 
 Jar t . 
 Feb 
 
 Mar. 
 
 1 
 4 
 
 26 
 31 
 
 To Stock .... for 
 
 Dutch 
 
 Casks. 
 
 10 
 
 1 
 
 3 
 
 ■• 
 
 -> 
 
 8 
 
 354 
 
 272 
 31 
 60 
 
 718 
 
 g 
 
 3 
 
 6 
 
 1 
 
 d. 
 
 4 
 3 
 8 
 4 
 
 7 
 
 To Spencer & Croft 
 
 8 
 
 To Cash .... paid Charges 
 
 To Profit and Loss, gained 
 
 
 
 
 
 
 8 
 
 10 
 
 Di 
 
 Cotton Wool. 
 
 
 
 Jan. 
 Feb. 
 
 Mar. 
 
 l 
 
 rs 
 
 31 
 
 To Stock . . . .for 
 
 Georgia 
 
 Bilei. 
 
 ■ 
 
 I 
 3 
 8 
 
 684 
 23 
 
 7 
 U 
 
 7 
 
 5 
 
 3 
 
 10 
 3 
 
 4 
 
 
 
 14 
 
 To James Fielding & Co 
 
 3 
 
 20 
 
 To Profit and Loss, gained 
 
 
 
 
 14 
 
 3 
 
 20 
 
 962 
 
 
 
 
 Dr. Cotton Yarn. 
 
 Jan. 
 Feb. 
 
 Mar 
 
 14 
 
 25 
 31 
 
 To Stock .... for ... 
 
 Libs. 
 
 Mule 
 
 Lib*. 
 
 Water 
 Bundles 
 
 1 
 
 3 
 
 3 
 3 
 
 8 
 
 291 
 124 
 877 
 45. 
 
 bit 
 
 10 
 
 10 
 
 1 
 
 8 
 
 7 
 
 V 
 
 8 
 
 6 
 
 
 
 
 6 
 
 
 
 
 
 
 220 
 618 
 
 To Cash for 
 
 
 3<,9 
 
 To Samuel Johnson 
 
 
 To Robert Runcorn & Co 
 
 To Samuel Johnson 
 
 440 
 
 
 
 400 
 
 To Profit and Loss, gained 
 
 
 
 
 
 
 
 440 
 
 319 
 
 1238 
 
 lite 
 
 Di\ House a t VV indsor. 
 
 Jan. 
 Mar. 
 
 - 
 
 g 
 31 
 
 To Stock 
 
 1 
 
 2 
 8 
 
 820 
 21 
 
 50 
 
 
 
 14 
 
 
 
 
 
 
 
 
 L\> Cash, paid for repairs 
 
 To Profit and Loss 
 
 
 891 
 
 14 
 
 
 
(«) 
 
 LEDGER. 
 
 77 
 
 Contra. 
 
 ISO 
 Jaa. 
 
 Feb- 
 
 Mar. 
 
 By Sheldon & Sons. . . 
 By Thomas AH wood. 
 By Sheldon & Sons. . . 
 By Ditto 
 
 ipanis! 
 
 C.sks 
 
 K 
 
 117 
 163 
 
 24 
 
 718 
 
 Contra. 
 
 Cr. 
 
 Mar. 
 
 By Robert Runcorn & Co. 
 By Balance, on hand .... 
 
 20 
 
 20 
 
 1^ 
 
 14 
 
 428 
 533 
 
 962 
 
 Contra. 
 
 Cr. 
 
 Jan. 
 Feb. 
 
 Mar. 
 
 4 By John Howie & Co. . 
 U By William Fenton... 
 12 By Thomas Allwood . . 
 18 By Goodwin & Blake. 
 28 By Richard Conder. . . 
 
 3lBy Cash, for 
 
 3 l By Balance, on hand. . 
 
 440 
 
 66 
 333 
 
 Bundles. 
 
 75 
 
 48 
 
 56 
 
 171 
 
 580 
 
 308 
 
 440 399 1238 J2459 6 
 
 116 12 
 77 
 
 86 
 282 
 887 
 
 21 
 987 
 
 Contra. 
 
 Cr. 
 
 Feb. 
 Mar, 
 
 By Cash, received for rnit. 
 By Balance ,~ 
 
 50 
 841 
 
 891 
 
7S 
 
 1F.DGER. 
 
 (*) 
 
 Dr. 
 
 COUNTING-HOUSE FuRffrTUKE* 
 
 Jan. 
 
 ' > Stock 
 
 i> Cash .... paid for a desk . 
 
 £ 
 
 72 
 
 f 
 
 78 
 
 17 
 
 D- 
 
 Joh Howie & Co. Lo« don. 
 
 Jan. 
 
 I To Stock 
 
 4 To Cotton Yarn. 
 
 Dr. Thomas Allwood, London. 
 
 110 4 
 11612 
 
 226 lr- 
 
 Fan. 
 Feb. 
 
 To Stock... 
 To Smithies. 
 
 145 
 
 240 
 
 385 
 
 Dr. William Fenton, London. 
 
 ;an 
 Feb. 
 
 To Stock 
 
 To Cottou Yarn . 
 
 117 
 7 
 
 194 
 
(3) 
 
 LEDGER. 
 
 Contra. 
 
 Mar, 
 
 31 
 
 8/ Balanee. 
 
 Cr. 
 
 78 
 
 17 
 
 Contra. 
 
 Cr. 
 
 Jan. 
 Feb. 
 
 By Bills Receivable No. 164. 
 
 By Bills Receirable 168 . 
 
 110 
 116 
 
 226 
 
 4 
 12 
 
 le 
 
 Contra. 
 
 Cr. 
 
 Jan. 
 
 Feb. 
 Mar. 
 
 By Bills Receivable No. 165 
 
 By Bills Receivable. 167 
 
 By Cash 
 
 By Cash 
 
 145 
 
 135 
 
 50 
 
 54 
 
 385 
 
 10 
 
 10 
 
 
 
 16 
 
 16 
 
 Contra. 
 
 Cr. 
 
 Jan. 
 Fob. 
 
 By Cash . . . 
 By Cash... 
 By Interest 
 
 117 
 
 T6 
 3 
 
 194 
 
 10 
 
 6 
 
 17 
 
 13 
 
80 
 
 LEDGER. 
 
 (4) 
 
 Dr. Richard Conder, New York 
 
 1809 
 Jan. 
 Feb 
 Mar. 
 
 Io Stock 
 
 To Bills Payable No. 78, 
 
 27 
 
 ^8 To Sundries. 
 
 I 
 1311 
 
 a. 
 
 4 
 
 
 10 
 
 Dr 
 
 James Feildtng 8c Co. London. 
 
 Jan. 
 
 Feb, 
 Mar. 
 
 r Bills Payable. . . .No. 7G. . . . 
 To Interest 
 
 To Cash 
 
 To Bills Receivable Xo. 170. 
 
 To Balance 
 
 156 
 
 14 
 
 266 
 
 167 
 416 
 
 llil 
 
 Dr. Evans & Bayley, London. 
 
 Feb. 
 
 Mar. 
 
 ro Cash . . . . 
 to Balance . 
 
 8 
 
 22 
 
 4 
 3 6 
 
 7 6 
 
 Di- 
 
 Ed vv ah d Weston, Manchester. 
 
 J, j i, 
 Feb. 
 
 6 To Bills Pay able.... No. 75. 
 LI To Ashes 
 
 370 
 113 
 
 48? 
 
st 
 
 LEDGER. 
 
 0) 
 
 Dr. 
 
 Sheldon & Sons, London. 
 
 1 808 
 Jan. 
 Feb 
 Mar. 
 
 To Madder 
 To Sundries 
 Ho Madder 
 
 117 
 267 
 
 241 
 
 626 
 
 Dr 
 
 Ashes. 
 
 Jan. 
 
 To Richard Conder 
 
 To Cash .... paid Charges . 
 
 45 
 
 45 
 
 65 
 
 65 
 
 385 
 81 
 
 466 
 
 Dr. 
 
 Interest. 
 
 Jan 
 
 Feb, 
 
 Mai. 
 
 r<> Cash 
 
 IV) Ditto 
 
 L\> William Fen ton 
 
 L\>Cash 
 
 Lo Profit and Loss 
 
 Dr. 
 
 House Expenses. 
 
 4 
 
 2 
 
 
 
 4 
 
 
 
 6 
 
 4 
 
 3 
 
 17 
 
 6 
 
 
 
 6 
 
 8 
 
 30 
 
 13 
 
 
 37 
 
 5 
 
 Jan. 31 To Cash 
 Feb. 28 To Ditto 
 Vlar. 31 To Ditto 
 
 8 
 
 11 
 
 6 
 
 9 
 
 11 
 
 2 
 4 
 G 
 
 21 
 20 
 18 
 
 
 
 
 
 12 
 
 59 
 
 12 
 
(0 
 
 LEDGER. 
 
 Contra. 
 
 S3 
 
 Cr. 
 
 1809 
 Feb. 
 Mai 
 
 By Bills Receivable, No. 165 
 
 By Ditto 170 
 
 By Balance 
 
 £ 
 117 
 267 
 241 
 
 626 
 
 d. 
 
 2 
 2 
 
 
 Contra. 
 
 Cr. 
 
 Feb. 
 
 By Sheldon & Sons. . . 
 By Eii ward Weston.. 
 By Profit and Loss. . 
 By Balance, on band . 
 
 25 
 
 45 
 
 IS 
 
 52 
 6.5 
 
 61 
 112 
 
 2 
 290 
 
 466 
 
 15 
 1 
 6 
 
 12 
 
 13 
 
 Contra. 
 
 Feb 
 Mar. 
 
 By James Feilding & Co.. 
 By Robert Runcorn & Co 
 By Cash 
 
 Cr. 
 
 14 
 
 22 
 
 
 37 
 
 
 
 12 
 13 
 
 Contra. 
 
 Mar. 
 
 31 
 
 By Profit and Loss . 
 
 « a 
 
 Cr. 
 
 12 6 
 
84 
 
 LEDGER; 
 
 !•) 
 
 Dr. 
 
 Charges. 
 
 
 *b 
 
 
 2 
 
 
 19 
 
 -4 
 
 \ 
 
 14 
 
 5 
 
 i; 
 
 10 
 
 6 
 
 <> 
 
 5 
 
 6 
 
 c 
 
 15 
 
 
 37 
 
 4 
 
 laoy 
 
 Jan 
 
 Feb. 
 
 Mar, 
 
 To Cash 
 
 To Ditto 
 
 To James Penman 
 
 To Cash 
 
 To Ditto ^.. 
 
 Dr. Spencer & Croft, Rotterdam. 
 
 Feb. 
 
 12 
 
 ToBilIfPayal>le....No. 77. 
 
 272 
 
 8 3 
 
 Dr. 
 
 Samuel Johnson, London. 
 
 Mar. 
 
 To Bills Payable, No. 79, 80. 
 To Balance. ............... 
 
 6 
 
 8 
 
 504 
 948 
 
 2 
 
 17 
 
 1452 
 
 IS 
 
 Dr. 
 
 Robert Runcorn & Co. Manchester. 
 
 Mar. 
 
 to Interest 
 
 Fo Bills Payable, No. 81 
 Ho Cotton Wool . 
 
 22 
 
 429 
 428 
 
 880 
 
 17 
 
(6) 
 
 LEDGER. 
 
 85 
 
 Contra. 
 
 Cr. 
 
 Lb09 
 Feb. 
 Mar, 
 
 By Norris & Bell . . 
 By Richard Gander 
 By Profit and Loss 
 
 01 
 9 
 
 27 
 
 37 
 
 Contra, 
 
 Cr. 
 
 Feb. 
 
 By Maddor 
 
 272 
 
 Contra. 
 
 Cr. 
 
 Feb. 
 
 By Cotton Yarn . 
 By Ditto 
 
 87712 
 575 7 
 
 145219 
 
 Contra, 
 
 Cr. 
 
 Feb. 
 Mar 
 
 By Cotton Yaru. 
 By Balante . 
 
 452 
 428 
 
 880 
 
 17 
 
86 
 
 LEDGER. 
 
 (7) 
 
 Dr. Norris & Bell, London. \ 
 
 1809 
 Feb. 
 
 22 
 
 fo Sundries 
 
 3 
 
 146 
 
 8, 
 
 1 
 
 8 
 
 
 Dr. James Penman, my Clerk. 1 
 
 Mar. 
 
 6 
 
 To Cash. , . .paid him 3 months salary. 
 
 6 
 
 17 
 
 10 
 
 
 
 
 
 
 
 Dr. Goodwin & Blake, Bristol. 
 
 Mar. 
 
 i 
 
 18 
 
 To Cotton Yarn 
 
 5 
 
 282 
 
 11 
 
 6 
 
 
 ! Dr. Ord & Davis, London. 
 
 Mar. 
 
 n 
 
 To Cash .... paid their bill 
 
 6 
 
 212 
 
 6 
 
 
 
 j 
 
 i 
 
(7) 
 
 LEDGER. 
 
 87 
 
 Contra. 
 
 Cr. 
 
 1809 
 Mar. 
 
 By Balance. 
 
 146 
 
 d. 
 8 
 
 Contra. 
 
 Cr. 
 
 Mar. 
 
 31 
 
 By Charges. 
 
 5 17 
 
 10 
 
 Contra. 
 
 Cr. 
 
 Man 
 
 31 
 
 By Balance . 
 
 282 
 
 11 
 
 Contra. 
 
 Cr. 
 
 Mar. 
 
 31 
 
 By Balance. 
 
 8 
 
 212 
 
 6 
 
 mmJL 
 
88 
 
 LEDGER. 
 
 (8) 
 
 Dr. Commission. 
 
 1809 
 Mar. 
 
 Jl 
 
 Io Profit and Loss , 
 
 <£ 
 
 12 
 
 6 
 
 Dr. 
 
 Profit and Loss. 
 
 Mar. 
 
 To Cash fol 
 
 To Ashes 
 
 To House Expenses 
 
 Fo Charges 
 
 To Stock for net gain . . 
 
 37 
 
 59 
 
 27 
 
 178 
 
 304 
 
 11 
 
 18 
 
 Dr. 
 
 Balance. 
 
 Mar. 
 
 3.1 
 
 ro Cash, for money in hand . fol 
 
 Co Bills Receivable, for No. J 60, 108, 109, and 171 
 
 Fo Cotton Wool, for 20 Bales on hand 
 
 fo Cotton Yarn, for value on hand 
 
 Fo House at Windsor 
 
 Fo Counting-House Furniture 
 
 To Richard Cornier 
 
 Fo Sheldon & Sons .......... 
 
 I o Ashes, for 77 Casks on hand 
 
 Fo Robert Runeorn & Co. 
 
 To N orris & Bell 
 
 Fo Goodwin & Blake 
 
 i o Ord & Davis 
 
 Cross Amount of my Property 6403 
 
 10S7 
 745 
 5-33 
 98? 
 841 
 78 
 525 
 241 
 290 
 428 
 146 
 282 
 2X2 
 
 7 10 
 18! 8 
 
 0, 
 
 5 
 
(3) 
 
 LEDGER. 
 
 89 
 
 Contra. 
 
 Cr. 
 
 Mar. 
 
 2* 
 
 By Richard Conder. 
 
 Contra. 
 
 Cr. 
 
 Mar. 
 
 31jBy Madder fol. 
 
 By Cotton-Wool 
 
 By Cotton-Yarn 
 
 By House at Windsor , 
 
 By Interest 
 
 By Commission , 
 
 o 
 
 60 
 
 6 
 
 o 
 
 23 
 
 7 
 
 9 
 
 135 
 
 18 
 
 o 
 
 50 
 
 
 
 5 
 
 30 
 
 13 
 
 8 
 
 4 
 
 12 
 
 
 301 
 
 18 
 
 Contra. 
 
 Cr. 
 
 Mar. 
 
 31 By Bills Payable, for No.77,78,70.80, and 81, foi 
 
 'i | By James Feilding & Co 
 
 * [By Evans & Bay Icy 
 
 By Samuel Johnson 
 
 Amount of my Debts. 
 By Stock for my net Capital . . 
 
 ] 
 
 L356 
 
 C 
 
 4 
 
 410 
 
 l. ; 
 
 4 
 
 2^ 
 
 9 
 
 6 
 
 94 v 
 
 17 
 
 
 274 -J 
 
 2 
 
 
 3(558 
 
 * 
 
 
 6402 
 
 5 
 
 , 
 
 
 
 
 
INVENTORY of GOODS on HAND, (Set B.*) 
 
 LONDON, 31st MARCH, 1809. 
 
 Cotton Wool, viz. 20 Bales West-India,- 
 Cwt, qr. lbs, 
 12 Bales, No. 23, a 34 Gross 
 Draft . 
 
 -Tare 5lbs. ^ lOOlbs. 
 
 Tare 
 Net 
 
 S Bales, No. 15, a 22 Net . 
 
 20 
 
 . 30 
 
 
 
 IS 
 12 
 
 30 
 1 
 
 
 
 2 
 
 1 
 
 
 
 28 
 
 '2 
 
 i 
 
 18 
 
 
 
 9 < 
 
 or SlSSlbs. atls.ild. 
 
 9 or 2025lbs. at 2s. 3d. 
 
 . .£305 19 11 
 «£->3j lb 2 
 
 Cotton Yarn, viz. 
 
 JV*o. £ s. dAWo. 
 
 160, 20lbs.al7s. 7£d. . 17 12 6 ! I 72> 50lbs. a 21s. 2d 
 
 162,40 . 
 
 164,35 . 
 
 166,50 . 
 
 168,45 . 
 
 170,80 . 
 
 270 lbs. 
 
 18s.2Jd. . 36 8 
 
 I8s.9d. . 32 16 
 
 19s.4d. . 48 6 
 
 19s. 1 Id. . 44 16 
 
 20s. 5£d. . 81 16 
 
 a£261 16 8 
 
 4 174, SO 
 3176,45 
 8J178.20 
 3J1S0, 25 
 
 8 Tto 
 
 270 
 
 440lbs. India Twist. 
 
 £ s. d. 
 
 . 52 18 4 
 
 2ls 10|d. 32 16 3 
 
 22s. 7d. . 50 16 3 
 23s. 3§d. 23 5 10 
 
 24s. ... 30 
 
 Sheet . . . u 8 
 
 £190 11 
 261 16 
 
 JVo. 
 
 90, 15lbs. a 
 
 92,30 . . 
 
 94,20 . . 
 
 95,25 . . 
 
 95, 10 > . 
 
 98,10 . . 
 100,15 . . 
 102,35 . . 
 104,20 . . 
 105, 15 . . 
 195lbs. 
 Off 50^ 
 
 
 £ *. 
 
 d. 
 
 12s.ld. 
 
 . 9 1 
 
 3 
 
 12s.7d. 
 
 . 18 17 
 
 6 
 
 ISs.ld. 
 
 . 13 1 
 
 8 
 
 13s. 4d. 
 
 . 16 13 
 
 4 
 
 1 3s. 7d. 
 
 . 6 15 
 
 10 
 
 Hs.ld. 
 
 . 7 
 
 10 
 
 14s. 7d. 
 
 . 10 13 
 
 9 
 
 15s. Id. 
 
 . 26 7 
 
 11 
 
 15s.7d. 
 
 . 15 11 
 
 8 
 
 I5s.9id. 
 
 11 16 
 
 10| 
 
 
 136 5 
 
 H 
 
 Cent. . 
 
 . 68 2 
 
 H 
 
 
 .£68 2 
 
 10 
 
 440lbs. 
 
 . . . 333lbs. Mule Twist. 
 
 j\To. X s. d. 
 
 75,54lbs.a9s. 11yd. . 26 17 9 
 
 7", 36 . . 10s. 2 jd .18 7 6 
 
 73,30 . . IPs 4d. . 15 10 
 
 ^0,18 . 10s. 7d. . 9 10 6 
 
 138lbs. ^70 5 9 
 
 Off 45 ^Cent. ... 31 12 7 
 
 8 .£452 8 
 
 195lbs. 
 
 38 
 68 
 
 13 2 
 
 2 10 
 
 106 16 
 
 Water Twist, No. 18 
 
 19 
 20 
 21 
 22 
 
 23 
 24 
 
 . 49 Bundles, at 26s. . . ^63 14 
 
 50 
 52 , 
 34 
 11 
 , 82 
 30 , 
 
 308 Bundles 
 
 26s. 6d. 
 27s. . . 
 27s. 9d. 
 28s. 6d, 
 29s. 3d. 
 30s. 3d. 
 
 66 
 70 
 47 
 15 
 119 
 45 
 
 428 6 
 
 «£987 10 
 
 Ashes . viz. 77 Casks. Cwl. qr.lb. Pol. Cents. 
 
 52 Casks Pot, wg. net . 117 2 26 at & doll. 40 Cents . 754 4 
 Exchange at 4s. 6d. ^ Dollar . . £169 13 3 
 
 Proportion of Charges 35 11 7 
 
 <£205 4 
 
 35 . n . Pearl, net . . 50 24lbs. at 34s. ^ Cwt. (selling price) 85 7 
 
 10 
 5 
 
 77 Casks. 
 
 .£290 12 8 
 
 * See end of Waste-Book. 
 
WASTE-BOOK 
 
 FOR SET C. 
 
 N. B. This Book is given merely as a history of the business which 
 the learner should always understand ; and from which he is to com. 
 pose the Cash- Book, Bill-Book , Invoice-Book, Sales-Baok, and 
 Day-Book, and thence to form the 
 
 JOURNAL and LEDGER. 
 
 The Entries for the Cash-Book are marked . .C. B. 
 
 h for the Bill-Book B. B. 
 
 it ....... . for the Invoice Book I. B. 
 
 « for the Sales-Book S. B. 
 
 » and for the Day-Book » D. B. 
 
( M ) 
 
 WASTE-BOOK (C). 
 
 Containing an Inventory of my Effects, and the daily Occurrences in 
 Trads ; being the continuation of my Business, from the 1st April 
 to 1st July, 1809. (A. B.) 
 
 LONDON, 1st APRIL, 1809. 
 
 I have in cash 
 
 Bills Receivable* .for the following Bills in hand, viz. 
 
 No. 171. George Kay due April 26 400 
 
 166. Sheldon & Sons May 12 117 
 
 16S. John Howie & Co n. .19 116 
 
 169. Charles Dwyer...... June 8.... 112 
 
 
 5 2 
 
 12 6 
 
 1 
 
 House at Windsor 
 
 Cotton Wool, .for 20 bales qp Inventory. 
 
 Cotton Yarn, .for amouut ditto. . . . 
 
 Ashes for 77 casks. . . .ditto. . . . 
 
 Counting-house Furniture 
 
 Sheldon & Sons London 
 
 Norris& Bell ditto 
 
 Ord & Davis ditto 
 
 Robert Runcorn & Co. . .Manchester. . . . 
 
 Goodwin & Blake Bristol 
 
 Richard Conder New York . . . . 
 
 1087 
 
 745 
 
 841 
 533 
 
 987 
 290 
 78 
 241 
 146 
 212 
 428 
 282 11 
 525 17 
 
 -I owe as follows :- 
 
 Fo James Feil<Hng & Co. London. 
 
 ro Evans & Bay ley ditto . . . 
 
 ro Samuel Johnson ditto . . . 
 
 Fo Bills Payable, .for the following Bills unpaid, viz. 
 
 No. 77. Spencer & Croft, .due April 15. 
 
 78. Richard Conder ....20. 
 
 79. Samuel Johnson. .... .June 4.. 
 
 80. Ditto n..l7., 
 
 81. 11. Runcorn & Co May 21. 
 
 ..272 
 
 ,.150 
 
 .203 
 
 .300 
 
 .429 
 
 8 3 
 
 
 
 6 6 
 
 16 
 
 16 
 
 }. B. Bought of Hume $ Coleman, 
 
 Sundry Goods lor export, as ^ B. P. 
 
 JB. B. Accepted Samuel Johnson's draft in favour of Wise 
 k Yatc3, this day, at 1 mouth, No. 82..^ 
 
 6402 
 
 416 
 
 22 
 948 
 
 1356 
 
 2744 
 
 405 
 
 300] 
 
 12 
 
 !0 
 
 11 
 
WASTE.EOOK, Sth APRIL, 1809. 
 
 *S 
 
 C. B. To accommodate Thomas Alhsood, I have retired hi 
 Bill No. 165, due this day, for 145 10 
 
 B. B. And have taken his Acceptance at three 
 
 mouths, including interest, No. 172 1 17 6 
 
 -10- 
 
 8. B, Received from Goadzcin Sf Blake, their Draft ov. 
 Richard Noble, MarcU.27, at 2 months, No. 173.. 
 
 -11- 
 
 S. B. Received ^ the Sally, from Montrose, 40 piece 
 Osnaburgs, to sell on account of Collins & Greenhill. 
 
 C. B. Paid freight and other charges. 
 
 -12- 
 
 C. B. Discounted at the Banker's 
 
 No. 172, due July 11 
 
 The discount is 
 
 Thomas Allwood's BilL 
 
 £ 
 
 147 
 
 d 
 
 130 
 
 -13- 
 
 1. B. Shipped on board the Ann, J. King, Master, foi 
 New York, by order of Richard Conder, for JtU 
 Account and risk, and to him consigned, 
 3 Trunks containing 140 pieces printed goods 335 10 4 
 
 Paid Charges at shipping 1 13 6 
 
 Commission on <s£337 3 10 at 2| $>* cent. . . 8 8 7 
 D. B. Insured on s£ 370 at Evans S{ Bayley'sl 9 , g 
 
 office, at 6 Goin. ff cent, policy 22s. j ~ 
 
 Commission on ditto at f ^ cent 117 
 
 -14- 
 
 D. B. Bought of Sheldon # Sons, 
 
 1S6 pieces printed Goods, for export, as ^ B. P. . . 
 
 -15- 
 
 C. B. Paid my Bill to Spencer & Croft, No. 77. 
 
 C. B. Received from Henry Watt, on account of Richard 
 Conder , 
 
 -16- 
 
 B. B. James Feilding fy Co. have drawn on me the following 
 Rills, which I have accepted, payable to 
 
 John Hay April 10, at 2 months, No. 83. . 120 16 C 
 
 Samuel Smith,. ,.. .12, at 3 months 84.. 295 19 8 
 
 15 
 
 4 5 4 
 
 147 
 
 1 
 
 7 
 16 
 
 371 
 
 17 
 
 458 
 
 272 
 
 200 
 
 
 
 416 
 
 15 
 
94 
 
 WASTE-BOOK, 1 6th APRIL, 1809. 
 
 i$. B. Norris # Bell having been necessitated to suspend 
 their payments, have offered 1o pay 20*. ^ £,, with 
 interest, as follows ; one instalment of 5s. per £. and 
 two of 7s. 6cL each, which I ha?e this day agreed to, 
 and received the Bills, \iz. 
 Their Draft on, and accepted by E. Brown, "1 
 March 6, at 4 months, No. 174 J 
 
 Ditto. .ditto, 6, ..6 , —175.. 
 
 Ditto.. ditto. 6, ..9 , — 176.. 
 
 37 4 
 
 56 
 56 
 
 5 
 19 
 
 D. B. The Interest included in the above Bills, (calculated 
 from Feb. 22), is 
 
 -18- 
 
 f. B. Shipped on board the Isabella, for Hamburgh, bj 
 order of llolford Rucker Sf Co. for theirAccount and 
 risk, and to them consigned, 
 3 Boxes printed Cottons (drawbacks deducted) 316 5 
 
 Paid Charges at shipping 5 13 
 
 Commission on ^£406 0$. 4tf. at 2| per cent.. 10 3 
 D. B. Insured on «s£380 with Evans # Bayley, 1 
 
 at 45*. ^ cent, policy Us J 
 
 Commission on ditto at ^ ^ cent 1 18 
 
 9 13 
 
 D. B. The Drawback on the above Goods by the Isabella 
 payable at the Custom-house here, is 
 
 -20- 
 
 C. B. Paid my Bill, No. 78, to Richard Conder. 
 
 S. B. Received ^ the Union, O'llara, from Dublin, 200 
 pieces Linen^ to sell on account of James Forbes 
 &Co. 
 
 C. B. Paid freight and other charges 
 
 , 26 
 
 C. B. Received Cash for Bill No.171, George Kay 
 
 30 
 
 C. B, Paid for House Expenses this month , 
 
 Paid sundry Charges, *p* Petty Cash-book, this mo 
 
 d. 
 
 150 
 
 373 
 
 12 
 
 56 
 
 150 
 
 16 
 
 400 
 
 23 
 3 
 
WASTE-BOOK, 2d MAY, 1809. 
 
 35 
 
 D. B. Indorsed to Hume & Coleman, Bill Nj. 173, being 
 Goodwin & Blake on R. Noble, due 30th inst . 130 15 
 
 C. B. Paid them in Cash 271 2 
 
 Discount allowed by them 3 15 4 
 
 D 
 
 D. 
 
 —4- 
 
 B. Received from Robert Runcorn $ Co. their Draff 
 ou H. Tooke, May 1st, at I month, No. 177 
 
 B. Bought of Hume # Coleman , 
 
 Sundry Goods for Export, amount as ^ B. P.. . 
 
 6 
 
 B. Sold Samuel Johnson, 
 
 9 bales Cotton, payable at 2 months 
 
 D. B. Received advise to insure on 20 bales Cotton, ^ 
 the Fanny, Ker, Master, from New York to London, 
 on account of Richard Conder ; which I have this 
 day effected with the London Assurance Company, on 
 ^£650 at 6 Guineas ^ cent, to return 1 ^ cent, for 
 
 convoy and arrival, policy 38s. 6d 42 17 6 
 
 My Commission \ ty* cent 3 5 
 
 S. B. Sold Norris # Bell, 
 
 40 pieces Osnabvrgs, on account of Collins & 
 Greenhill, payable at 6 months 
 
 f. B. Shipped ^ the Hibernia, Thomas Howie, for Dublin. 
 by order of James Forbes $ Co. and to them 
 consigned, 
 
 300 lbs. Cotton Yarn 186 
 
 52 barrels Pot Ashes 247 
 
 Paid Charges at shipping 3 
 
 D, B. Insured on j£450 at 2 ^ cent, policy 13s. \ in 
 
 9d . with Evans Sr Bay ley J 
 
 Commission on ditto at | per cent * ♦ . 2 
 
 3 9 
 
 4 9 
 2 5 
 
 7 6 
 
 5 
 
 405 
 
 12 
 
 428 
 
 565 
 
 13 
 
 261 3 
 
 46 
 
 169 
 
 449 
 
96 
 
 WASTE-BOOK, fih MAY, 1800. 
 
 S. B. Furnished Collins Sf Greevhlll, of Montrose, with an 
 Account Sales of their 40 pieces Osnaburgs, iff tht 
 Sally, and charged them for 
 
 Warehouse Rent , 43 
 
 Commission for 5 ^ cent, on ^£169 8 9 
 
 The Net Proceeds due them, is 156 1 
 
 D. B. The Drawback on thn Ashes shipped $H the Hi 
 bernia, is 
 
 B. Sold Thomas Allwood, 
 
 100 pieces Linen on account of J. Forbes & Co 
 payable at 4 months 
 
 -8- 
 
 B, B. Sheldon # Sons have drawn on me a Bill in favour of 
 'Jim. Watts, this day at 2 months, No. 85 
 
 S. B. Received from Collins & Greenhill, ^ the Jean, fron 
 
 Montrose, 450 pieces Muslins, to sell on their account. 
 
 C. B. Paid freight and charges 
 
 B. B. Accepted Samuel Johnson's Draft in favour of II 
 Blount, May 9th, at 50 days, No. 86 
 
 -10- 
 
 D. B. Sold Robert Runcorn Sc Co. Manchester, 
 7 bales Cotton, payable at 3 months. 
 
 C. B. Paid my Bill No. 82, to Samuel Johnson . 
 
 I. B. Shipped 3 as an Adventure, on board the Triton, James 
 Noble, master, for St. K'ttt's, consigned for sale U 
 William Bancroft, merchant, there, on account & risl 
 of Thomas Allwood, and the Shipper, each one-half, 
 
 Sundry Goods amounting ffi invoice to G9 1 17 •' 
 
 Charges paid at shipping 8 3 ( 
 
 Commission on £700 0s. lOd. at 2{<]^cenT. . 17 10 I 
 D. B. Premium on «j£770 at 6 Guineas^ cear. 
 policy 44?. insured with the London As- 
 surance Company 50 14 S 
 
 Commission ou ditto at § ffi cent 3 17 C 
 
 £ 
 
 164 
 
 10 
 
 134 
 
 14 
 
 N 
 
 13 
 
 458 
 
 618 
 
 207 
 
 30C 
 
 772 
 
WASTE-BOOK, 12th MAY, 1800. 
 
 97 
 
 C. B. Received Cash for Bill No. 166, Sheldon & Sons 
 
 C. B. Bought ^1200 Stock Jn the 3 ^ cents. Consols, ai 
 59| ^ cent. ; brokage § ^ cent. 
 
 S. B. Sold Sheldon &; Sons, 
 
 200 pieces Cossae Muslins, on account of Collins & 
 Greenhill, payable at 4 months 
 
 -15- 
 
 D. B. Received ffi the Nancy, from Liverpool, 40 puncheons 
 Rum, ordered from Moss Sf Benson, in com pan j 
 with H. Hume and Samuel Johnson, each -J- share, 
 and who allow me 2-| ^ cent, on the Sales for ma- 
 naging the same, amount ^ Invoice 
 
 B. B. Accepted two Bills on account of Moss fy Benson 
 to the following : 
 
 David Young, May 10, at 2 ms. No. 87 400 
 
 Vieze& Son,. ...... 10, at 3 ms. — 88 227 9 C 
 
 S. B. Sold Hume Sf Coleman, 
 
 200 pieces Muslins* on account of Collins & Green 
 hill, payable at 4 months , 
 
 -16- 
 
 B. B. Received from Richard Conder, the following Bills of 
 
 Exchange, 
 J.Blake on Lees & Co. payable toM.Tindal, 1 r 
 
 at 40 days si-ht, No. 178 J 15U 1U ° 
 
 W. Forbes on J.Mills, pa^ able to H. Bird, \ . 
 
 at 60 days signt, No. 179 } U U 
 
 -18- 
 
 C. B. Received from Sheldon # Sons in full of Madder. 
 
 19 ■ 
 
 C. B. Received payment of Bill No. 1 68, John Howie & Co. 
 
 C. B. Received Cash for Debentures ty* Isabella. 
 
 20 : . 
 
 S. B. Sold Henri/ Hume, 
 
 100 pieces Linen, on account of J. Forbes & Co. 
 payable at 4 months , , »,,...,,. 
 
 £ I * 
 117 5 
 
 720 
 
 303 
 
 627 
 
 627 
 
 252 
 
 400 
 
 241 
 
 116 
 
 56 
 
 153 
 
 10 
 
 10 
 
 12 
 
98 
 
 WASTE-BOOK, 20th MAY, 1809. 
 
 S. B, Sent James Foi^bes $ Co. pm account Sales of their 
 200 pieces Linen ^ ffi' the Union, and charged them fo 
 
 Warehouse Rent 7 3 
 
 Commission 5 ^ cent, on «s£2S7 13s 14 7 8 
 
 The Net proceeds due them is 264 2 
 
 -21- 
 
 C. B. Paid my Bill No. 81, to Robert Runcorn & Co.. . 
 
 22 
 
 C. B. Paid Customs, Freight, and Charges on 40 puncheons 
 Rum, [in Co.) ffi Nancy, from Liverpool 
 
 -23- 
 
 D. B. Sold Samuel Johnson, 
 
 4 bales Cotton, payable at 2 months. 
 
 •24- 
 
 C. B. Received Cash for Bill No. 169, C. Dvvyer, due June 8 
 
 . 26 
 
 C. B. Sold for Cash, 
 
 S. B. 50 pieces Muslins, on account of Collins & Greenhili . 
 
 S. B. Furnished Collins fy Greenhili, of Montrose, with an 
 Account Sales of their Muslins, ffi the Jean, and 
 charged them for 
 
 Warehouse Rent 15 8 
 
 Commission, for my commission on the amount 26 8 3 
 The Net proceeds due them is 593 7 
 
 -30- 
 
 D. B. .Sold Sheldon § Sons } 
 
 25 casks Pearl Ashes. .3| ^ cent, for cash 
 
 -31- 
 
 D. B, Goodwin Sf Blake's Draft on R. Noble, No. 173 
 is this day returned me by Hume fy Coleman for non 
 
 payment 130 15 C 
 
 I have therefore sent it back to G. & B. 
 under protest 10 ( 
 
 ^ 
 
 278 
 
 429 
 
 16 
 
 d. 
 
 11 
 
 16 
 
 152 
 
 114 
 
 112 
 
 70 
 
 620 
 
 10 
 
 11 
 
 120 
 
 131 
 
WASTE-BOOK, 31st MAY, 1809. 
 
 99 
 
 D. B. The Fanny, from New York, bavin? arriv d sa' 
 with convoy, I have received the 20 bales of Cotton 
 to sell on account of R. Conner. 
 The sum insured on the abovf' with the London As 
 suranceCompany, was <£650 9 which at 1 ^c.nt. fo 
 return of premium, is , 
 
 C. B. Paid for House Expenses this month 
 
 Paid sundry Charges ffi Petty Cash-Book. 
 
 ilst June- 
 
 C. B. Paid Hume Sf Coleman amount of Noble's Bill, No 
 173, returned for non-payment 
 
 -4- 
 
 C. B. Received payment of Bill No. 177, R. Runcorn & Co 
 
 C, B. Paid my Bill No. 79, to S. Johnson. 
 
 C. B. Paid Duty, Freight, and Charges on 20 bales Cotton 
 ffi Fanny 
 
 C. B. Received horn Sheldon fy Sons in full, oH 
 
 Ashes J 115 1U c 
 
 Discount allowed them » 4 10 
 
 B. B. James Forbes Sf Co. have drawn on me a Bill, favoui 
 of Patrick O'Brien, June 6, at 3 months, whicj 
 have accepted, No. 89 
 
 -13- 
 
 S. B. Sold Evans # Bayley, 
 
 30 puncheons Rum (in Co.) payable at 2 months. 
 
 C. B. Paid my Bill No. 83, to J. Feilding &c Co. 
 
 C. B. Paid Rent of Warehouse for half a year. 
 
 15 , , w _ 
 
 C. B. Received Cash for Debenture, ty* Hibernia. 
 h 2 
 
 130 
 
 42P 
 20^ 
 
 80 
 
 120 
 
 16 
 
 150 
 
 667 
 
 12C 
 
 
 
 
 10 
 
100 
 
 WASTE-BOOK, 16fh JUNE, 1809. 
 
 8. B. Goodwin Sr Blake have remitted me their Draft up r 
 J. Smith, Jane 3, at 1 month, No. 180. . . 
 
 -17- 
 
 B. B. Accepted Collins Sf GrrenhiWs two Drafts in favor of 
 R, Ritchie, June 12th, at 3 ms. No. 1)6. . .220 10 
 J. Sheldon, 12th, at 3 ms. — 91... 140 
 
 C. B. Paid my Bill No. 80, to S. Johnson. 
 
 . 18 
 
 C. B. Sold ^£600 Stock, at 6 If y cent. Commission 25. 6d 
 ¥ Cent 
 
 B. B. Recemd from tlolford, Rvcker Sr Co, a Bill, drawn 
 by Moses Reiss on Solomon Sheldon, payable t< 
 their order, June 2d, at Usance, No. 181 
 
 -20- 
 
 S. B. Sold Robert Runcorn Sf Co. Manchester, 
 
 20 bales Cotton* on account of Richard Conder, 
 payable at 3 mouths 
 
 B. Rendered Richard Conder an Account Sales of 21 
 bales Cottcn 9 ffi Fanny, and charged him for 
 
 Warehouse Rent and Brokerage 4 11 10 
 
 Interest on Duty and Freight 1 1 
 
 Commission Aov 2| ffi cent, on ,£808 17 8. . 20 4 b 
 The Net proceeds due him 702 19 5 
 
 -22- 
 
 S. B. Sold Thomas Allwood, 
 
 10 puncheons Rum (in Co.) payable at 3 months. 
 
 283 
 
 360 
 
 300 
 
 367 
 
 s.\d. 
 1 
 
 tO 
 
 16 
 
 10 
 
 
 
 160 
 
 808 
 
 728 
 
 220 
 
 C. B. Paid additional Charges on Rum (in Co.) at Delivery 
 
 S. B. The Rum in Co, being now all sold, I close the 
 several accounts as under, viz. 
 My Commission on ^887 at 21 per cent. ... 22 36 
 
 John Hume .for his -J- of profit 26 18 4 
 
 Samuel Johnson, .for his ^ of profit 26 18 4 
 
 Profit ami Loss. . .for my ■§. of profit 26 18 4 
 
 17 
 
 
 
 
 10 
 
 102 18 
 
WASTE-BOOK, 25tfi JUNE, 1809. 
 
 101 
 
 C. B. Received on account of E. Weston, Manchester. 
 ,^690 which I have this day remitted him, vi it 
 JVJf flat's drafr at par, after deducting \ per cent, foi 
 my Commission .. 
 
 b 
 15' 
 
 966 
 19^ 
 
 35( 
 
 37 
 26 
 
 9 
 
 3> 
 
 20 
 5 
 
 811 
 
 9 
 10 
 
 9 
 7 
 
 5 
 
 i( 
 
 9 
 
 6 
 
 14 
 
 1 
 
 d 
 
 
 
 
 
 
 
 
 
 
 
 9 
 
 
 
 
 C. B. Received payment of Richard Conder's Bill z No. 178. 
 
 D. B. Received an Account Sales from Wm. Banc of'. 
 for the goods consigned him as an Adventure^ last 
 month, (in company wi'h Thomas Allwood,) the net 
 proceeds of w hich amount to 
 
 My one-half of profit is 97 3 6 
 
 
 B. B. Received at same time from Wm. Bancroft a Bill. 
 drawn by R. Hooly on M. Parry, payable to H. 
 Shore, dated May 3d, at 31 days sight, tio. 1 82 
 
 C. B. Received a Dividen 1 of 3s. 6d. iff £ on £<Zi<l 6^ 
 
 from the Estate of Ord Sf Davis . 
 
 D. B. They have obtained a discharge for 17 s. 6d. ^ £ to 
 
 be paid by different instalments, which 1 have agreed 
 to. My loss on «^212 6s. therefore is 
 
 30 
 
 D. B. Closed Richard Conder's Account. Current, witl 
 posfnge of letters paid by me 9 5 
 
 Interest . .for amount due thereon as ^ acco r . 8 19 7 
 
 
 C. B. Paid my Clerks's salary for 3 months, due this day. . 
 
 8 
 
 C. iS. Paid for House Expenses this month , 
 
 
 9 
 
 Paid sundry Charges, ffi Petty Cash-book 
 
 
 Previous to the Balancing of my Books, I have this day taker 
 an Inventory of the Goods in my Wan ho^e, aid ha\< 
 on hand, 
 
 335 lbs of India twist value. 341 3 h 
 
 138— of Mule twist ditto 41 19 10 
 
 308 bundles of Water twist ditto 428 6 < 
 
 
 
 
 END OF WASTE.B00K. 
 
 
PRELIMINARY REMARKS 
 
 THE SUBSIDIARY BOOKS FOR SET C. 
 
 Cash-Book. — In receiving and paying Money on Discount, 
 the full sum or amount of the account is first entered ; and then 
 a second entry is made for the discount on the opposite side or the 
 Cash-Book. 
 
 The incidental Charges on the Business is entered once a month ; 
 the amount of which is supposed to be taken from a Petti/ Cash- 
 Book kept for that purpose. The Balance of Cash on hand of 
 the preceding month is carried to the following month. 
 
 Bill-Book. — In order to give the learner a distinct idea of the 
 nature of the B lis received or accepted, and thereby to enable 
 hint easily to enu-i them into the Bill Book, we have circum- 
 stantially nai rated these in the Waste-Book. 
 
 Account-Sales-Book.— We have given two forms for drawing 
 out an Account oj Sales The form, with the several charges, ofi 
 the first or lefuhand page, and the particulars of the sale on the 
 opposite side, in the maimer of Dr. and Cr., is best adapted for 
 Wesl-lndia produce. 
 
 Day-Book.— In this Book we have entered the amount of the 
 purchases, to avoid the necessity of keeping an Invoice-Book in- 
 ward or Book of Purchases, which is according to the practice of 
 some Counting- bouses. 
 
 The method here adopted of avoiding improper or superfluous 
 entries in the Da) -Book, has never yet been attended to by any 
 elementary and practical Writer on the subject. 
 
CASH-BOOK C. 
 
104 
 
 CASH.BOOK (C). 
 
 Br. 
 
 CASH 
 
 Received. 
 
 LS09 
 April 
 
 To Balance in hand 
 
 To Rills Receivable, No. 172, T. Allwood, due July 11 
 
 To Richard Conder, received of H. Watt . , 
 
 To Bills Receivable No. 171, G. Kay 
 
 Entered Journal p. 2. 
 
 Dr. 
 
 CASH 
 
 Received. 
 
 1087 
 I 7 
 . 
 
 1834 \b 4 
 
 May 
 
 To Balance, from last month 
 
 f'o Interest, for discount allowed by Hume & Co 
 
 To Bills Receivable, No. 1 66, Sheldon & Sons 
 
 To Sheldon # Sons, received in full of Madder 
 
 To Bills Receivable, No. 1 68, J. Howie & Co 
 
 To Debentures, received drawback qp* Isabella 
 
 To Bills Receivable, No. 1 69, C. Dwyer, due June 8 
 
 To Muslins on Commission, received for 50 pieces ^ Jean, 1 
 sold this day. . J 
 
 Entered Journal, p. 4. 
 
 £ 
 
 8. 
 
 4, 
 
 1217 
 
 
 9 
 
 
 15 
 
 i 
 
 117 
 
 
 2 
 
 241 
 
 3 
 
 
 
 116 
 
 I '2 
 
 6 
 
 56 
 
 
 
 
 
 112 
 
 J 
 
 
 
 70 
 
 
 
 
 
 1934 
 
 6 
 
 9 
 
 Dr. 
 
 CASH 
 
 Received. 
 
 June 1 To Balance, from last month 
 
 / Bill* Receivable, No. ] 77, R. Runcorn & Co 
 
 To Sheldon % Sons, received in full of Ashes 
 
 1 5 To Debentures, received drawback cjp* Hibernia 
 
 To Funded Property, sold c£600 Stock, at 61 1 and § 
 
 To Commission, for § &* cent on receiving and remitting <£690 \ 
 
 on account of E. Weston J 
 
 28 To Bills Receivable, No. 178, Richard Conder 
 
 To Ord % Davis, received a dividend of 3s. 6d. f-ion «£212 6s. 
 
 Entered Journal, p. 8. 
 
 X 
 
 s 
 
 d 
 
 y 
 
 1 
 
 i 
 
 428 
 
 9 
 
 2 
 
 120 
 
 
 
 
 
 10 
 
 14 
 
 b 
 
 367 
 
 10 
 
 
 
 3 
 
 9 
 
 
 
 150 
 
 10 
 
 
 
 37 
 
 3 
 
 
 
 1126 
 
 16 
 
 8 
 
CASH-BOOK (C), 
 
 105 
 
 CASH 
 
 Paid. 
 
 Cr. 
 
 1809 
 April 
 
 By Thomas Allwood, paid his bill for his accommodation 
 
 By Pales on Commission, paid on Osnaburgs, Tff Sally, from"! 
 
 Montrose J 
 
 By Interest, for discount o i bill No. 172 
 
 By Charges^ ^ Ann, for New York 
 
 By Bills Payable, paid No. 77, Spencer & Croft 
 
 By Charges, $* Isabella, for Hamburgh 
 
 By BWb Payable, paid No. 78, tt.Conder.. 
 
 By Sales on Commission, paid on Linen, ^ Union, from Dubiin. . 
 
 By House Expenses, paid this month 
 
 By Charges, paid f Petty Cash-book 
 
 By Balance, carried to next month • • 
 
 Entered Journal, p. 2. 
 
 £ 
 
 s 
 
 d. 
 
 145 
 
 JO 
 
 
 
 4 
 
 5 
 
 1 
 
 1 
 
 16 
 
 3 
 
 1 
 
 13 
 
 6 
 
 272 
 
 8 
 
 3 
 
 5 
 
 13 
 
 4 
 
 150 
 
 
 
 
 
 8 
 
 16 
 
 1 
 
 23 
 
 11 
 
 9 
 
 3 
 
 13 
 
 1 
 
 1217 
 
 7 
 
 I 
 
 1834 
 
 \b 
 
 4 
 
 CASH 
 
 Paid. 
 
 Cr. 
 
 Maj 2 By Hume $i Coleman, paid balance of their account 
 
 ~ By Charges, qy Hibernia, for Dublin 
 
 9 By Sales on Commission, paid on Muslins, ty* Jean, from Montrose! 
 
 1 By Bills Payable, paid No. 82, S. Johnson 
 
 By Charges, ^ f ritoo, for St. Kilt's 
 
 [ 2 By Funded Property, bought £\ 200 Stock, in the 3 ty* cent. *l 
 Consols, at 59| V cent.— Brokage J y- cent J 
 
 1 1 By Bills Payable, paal No. 81, R. Runcorn & Co. 
 
 By Rum in Co. paid Charges on 40 puncheons 
 
 ] 1 By House Expenses, paid this month 
 
 By Charges, paid ffi Petty Cash-book 
 
 By Balance, to next month 
 
 Entered Journal, p. 4. 
 
 £ 
 
 s. 
 
 d. 
 
 271 
 
 17 
 
 4 
 
 3 
 
 2 
 
 5 
 
 5 
 
 5 
 
 9 
 
 300 
 
 10 
 
 
 
 8 
 
 3 
 
 6 
 
 720 
 
 
 
 
 
 429 
 
 16 
 
 
 
 15? 
 
 6 
 
 8 
 
 27 
 
 3 
 
 10 
 
 4 
 
 
 
 a 
 
 9 
 
 1 
 
 1 
 
 1931 
 
 I 
 
 9 
 
 CASH 
 
 Paid. 
 
 Cr. 
 
 Jun< 
 
 Hume ty Coleman, paid them in lieu of Noble's Bill 
 
 Bills Payable, paid No. 79, S. Johnson 
 
 Sales on Commission, paid on Cotton, ffi' Fanny, from! 
 
 New York J 
 
 Interest, for discount allowed Sheldon & Sons 
 
 Bills Payable, paid No. 83, J. Feilding & Co 
 
 Charges, paid Warehouse rent 
 
 Bills Payable, paid No. 80, S. Johnson ' 
 
 lirum in Co. paid Charges at delivery 
 
 House Expenses, paid this month 
 
 Profit and Loss, paid Clerks salary to this date 
 
 Charges, paid ffi Petty-Cash-book - 
 
 Balance, in hand 
 
 Entered Journal, p. 8. 
 
 £ 
 
 130 
 203 
 
 . 80 
 
 4 
 
 120 
 
 25 
 
 300 
 
 4 
 
 20 
 
 33 
 
 \ 
 
 197 
 
 1126 16 
 
END OF CASH-BOOK, 
 
BILL-BOOK C. 
 
108 
 
 BILL-BOOK (C). 
 
 BILLS 
 
 Page 
 
 Jour. 
 
 
 Received. 
 
 On Account of 
 
 Drawn by. 
 
 Upon. 
 
 Payable to. 
 
 2 
 
 2 
 
 9 
 
 2 
 2 
 
 172 
 J 73 
 174 
 
 175 
 
 17:- 
 
 1*09- 
 April 
 
 8 
 10 
 
 16 
 «. 
 
 Thomas Allwood 
 Goodwin & Biake 
 Xorris&Bell 
 
 Ditto 
 
 Ditto 
 
 A. B. 
 
 Themselves 
 
 Ditto 
 
 Ditto 
 
 Ditto 
 
 Himself 
 11. Noble 
 ft. Brown 
 Ditto 
 Ditto 
 
 A.B. 
 A. B. 
 
 Norris & Bell 
 Ditto 
 Ditto 
 
 BILLS 
 
 Page 
 Jour. 
 
 No. 
 
 1 
 
 On Account of. 
 
 Drawn by. 
 
 Upon. 
 
 Payable to. 
 
 4 
 4 
 4 
 
 Ill 
 178 
 
 179 
 
 May 
 
 16 
 
 ii 
 
 ii. Runcorn & Co. 
 Richard Conder 
 Ditto 
 
 Them selves 
 J. Biake 
 W. Forbes 
 
 H. Tooke 
 Lees & Co. 
 J. Mills 
 
 A. B. 
 M. Tindal 
 H. Bird 
 
 BILLS 
 
 Jour. 
 
 8 
 8 
 8 
 
 No. 
 
 180 
 181 
 J 82 
 
 \ 
 When 
 H 
 
 On Account of. 
 
 Drawn by. 
 
 Upon. 
 
 Payable to. 
 
 June 
 
 16 
 
 IS 
 
 : 
 
 Goodwin & Blake 
 Holford Kucker&Co. 
 
 VV. Bancroft 
 
 Themselves 
 Moses Reiss 
 Rd. Hoolj 
 
 JamesSmith 
 S. Sheldon 
 Moses Parn 
 
 A. B. 
 
 Holford & Co. 
 Henry Shore 
 
BILL-BOOK (C). 
 
 109 
 
 RECEIVABLE. 
 
 Place. 
 
 Date. 
 
 Term. 
 
 Payable in 
 
 Due. 
 
 Sum, 
 
 Event. 
 
 London 
 
 April 8 
 
 ) months 
 
 London 
 
 July 11 
 
 147 
 
 7 
 
 6 
 
 
 Bristol 
 
 Mar. 27 
 
 2 months 
 
 London 
 
 May 30 
 
 130 
 
 15 
 
 
 
 returned under protest. 
 
 London 
 
 Mar. G 
 
 1 monlhs 
 
 London 
 
 July 9 
 
 37 
 
 \ 
 
 
 
 
 London 
 
 Mar. 6 
 
 ■J months 
 
 London 
 
 Sep. 9 
 
 56 
 
 5 
 
 1 
 
 
 London 
 
 Mar. 6 
 
 9 months 
 
 London 
 
 Dec. 9 
 
 66 
 
 i. 
 
 1 
 
 .... 
 
 RECEIVABLE. 
 
 Place. 
 
 Date. 
 
 Term. 
 
 Payable in. 
 
 Due. 
 
 Sum. 
 
 Event. 
 
 Manchester 
 New York 
 Ditto 
 
 May 1 
 April 16 
 Mar. 25 
 
 1 month 
 
 40 days sight 
 60 days sight 
 
 London 
 London 
 London 
 
 June 4 
 )une28 
 Ju!y:i8 
 
 428 
 150 
 250 
 
 9 
 
 10 
 
 
 2 
 
 
 
 
 received payment 
 ditto 
 
 RECEIVABLE. 
 
 Place. 
 
 Date. 
 
 Term. 
 
 Payable in. 
 
 Due. 
 
 Sum. 
 
 En ant. 
 
 Bristol 
 Hamburgh 
 St. Kitts 
 
 June 3 
 June 2 
 May S 
 
 1 month 
 1 month 
 31 day'* sight 
 
 London 
 London 
 Liverpoo 
 
 July 6 
 July 5 
 July 18 
 
 283 
 150 
 
 350 
 
 1 
 
 5 
 
 
 
 
 
 
no 
 
 61LL.BOOK (C) 
 
 BILLS 
 
 » 
 
 Page 
 
 Join 
 
 2 
 2 
 2 
 
 No. 
 
 82 
 83 
 84 
 
 When 
 
 Accepted. 
 
 On Account of. 
 
 Payable to. 
 
 Place. 
 
 Date. 
 
 180*>. 
 April 
 
 1 
 16 
 
 n 
 
 Samuel Johnson 
 James Feiiding & Co. 
 Ditto 
 
 Wise & Yates 
 Johu Hay 
 Sara. Smith 
 
 London 
 London 
 Loudon 
 
 April 1 
 Apr. 10 
 Apr. 1 2 
 
 BILLS 
 
 Pa,»;e 
 Jour. 
 
 No. 
 
 When 
 
 Accepted. 
 
 0// Account of. 
 
 Payable to. 
 
 Place. 
 
 Date. 
 
 4 
 4 
 
 4 
 4 
 
 85 
 86 
 87 
 88 
 
 May 
 
 8 
 10 
 15 
 
 Sheldon & Sons 
 Samuel Johnson 
 Moss & Benson 
 Ditto 
 
 Tim. Watts 
 H. Blount 
 David Young 
 Vieze & Son 
 
 London 
 London 
 Liverpool 
 Ditto 
 
 May 8 
 May 9 
 May 10 
 May 10 
 
 BILLS 
 
 Page 
 
 Jour. 
 
 8 
 8 
 
 8 
 
 No. 
 
 89 
 90 
 91 
 
 When 
 Accepted. 
 
 On Account of. 
 
 Payable to. 
 
 Place. 
 
 Date. 
 
 Juue 
 
 10 
 17 
 
 ii 
 
 James Forbes & Co. 
 Collins & Greenhill 
 Ditto 
 
 I\ O'Brien 
 R. Ritchie 
 J. Sheldon 
 
 Dublin 
 
 Montrose 
 
 Ditlo 
 
 June 6 
 Junel* 
 
 June 12 
 
BILL-BOOK (C). 
 
 Ill 
 
 PAYABLE. 
 
 Term* 
 
 Payable in. 
 
 Due. 
 
 Sum. 
 
 When 
 and 
 
 ! 
 
 To whom Paid, 
 
 1 month 
 
 2 months 
 
 3 months 
 
 London 
 London 
 London 
 
 May 10 
 June 13 
 July 15 
 
 300 
 
 295 
 
 10 
 16 
 L9 
 
 
 
 
 c 
 
 May 
 June 
 
 10 
 13 
 
 William Hadley 
 Edward Lee 
 
 PAYABLE. 
 
 Term. 
 
 2 months 
 50 days 
 
 2 month* 
 
 3 months 
 
 Payable in. 
 
 London 
 London 
 Liverpool 
 Ditto g 
 
 Due* 
 
 Sum. 
 
 When 
 and 
 
 To whom Paid. 
 
 July 11 
 July 1 
 
 July 13 
 Aug. 13 
 
 458 
 648 
 400 
 227 
 
 9 
 7 
 
 9 
 
 
 
 I 
 
 
 
 
 
 
 PAYABLE. 
 
 1 
 
 Term. 
 
 3 months 
 3 months 
 3 months 
 
 Payable in 
 
 Due. 
 
 Sum. 
 
 When 
 and 
 
 To whom Paid. 
 
 London 
 London 
 London 
 
 Sept. 9 
 Sept. 15 
 Sept. 15 
 
 150 
 220 
 140 
 
 14 
 
 10 
 
 
 
 
 
 
 
 
 
 
END OF BILL-BOOK. 
 
INVOICE-BOOK 
 
 AND 
 
 SALES-BOOK, 
 
114 
 
 INVOICE.BOOK. 
 
 0) 
 
 Invoice of printed Goods shipped on board the Ann, J. King., Master, 
 for New York, by Order of Richard Conder, Merchant, there, for 
 his Account and Risk, and to him consigned. 
 
 London, April 13(h, 1S09. 
 
 i Cambric Check. 48 pieces, 1344 yards,at It Aid. . 128 16 
 Nu« 1, Trunk, Sheet, and Packing, . I 16 
 
 i Calico Check. .51 Vs. 1428 yards, at U. 7d..Al3 1 ( 
 
 2, Trunk, Sheet, and Packing.. 1 
 
 -j- fine Calico, blue grd.. 15 Ps.. .360yds. at \sA\d. 34 10 
 
 .,.. .Cambric Check. . 6 144 *b$.Z\d. 16 10 
 
 i Muslin, yellow grd... 20 560 \$. 5d.. 39 13 4 
 
 41 
 
 3, 
 R. G. 
 
 Trunk, Sheet, and Packing,. 18 6 
 
 CHARGES, 
 
 *e, Wharfage, and Lighterage 13 6 
 
 Custom-house Entry and Fees 8 6 
 
 Bills of Lading and Agency 11 6 
 
 Commission on j£337 3 10 at 2* ^ Cent ~ 
 
 ... n ranee on ^370 at 6 guineas |^ Cent, policy 22$. 24 8 2 
 Commission oa Ditto at \ qf* Cent, ,. 117 
 
 £ 
 
 129 
 
 114 
 
 91 
 
 Entered Journal, page 3. 
 
 335 
 
 3 
 26 
 
 371 
 
 n 
 
 10 
 
(2) 
 
 INVOICE.BOOK. 
 
 Hi 
 
 Invoice of printed Goods shipped on board the Isabella, Brown, Master , 
 for Hamburgh, for Account and Risk of Holford, Rucker $ Co. 
 Merchants, there^ and to them consigned, marked and numbered as 
 3^ Margin. 
 
 London, April ISth, 1809. 
 
 f| Cambric bordered Handkfs. 20 ps. blue, 40 doz. 8 
 
 - Ditto Ditto 45 — red. .92 1 
 
 -Ditto Ditto.... 2 — black 4 2 
 
 No. 1, 67 pieces.. lJodoTTl at21i 
 
 \ Muslins, blue grd. 19 ps. 11 doz. 2. at 20.? 41 3 4 
 
 - Ditto, .smoke grd. 12 — 26 — - lO.at 17*. 6r/.. .22 12 1 
 — Ditto ...light grd. 6 — 13 — ...at 18s. 6J...12 6 
 I Cambric fancy -Check 17 — 476 yds., at 2s. If/... .49 11 8 
 
 No. 2, 
 
 64 
 
 f| Muslins, light grd. 49 ps. 1176 yds. .at IsM... 102 18 
 Ditto ...green 16— 384 ls.9|c/.. 34 8 
 
 65 
 
 No. 3, 
 H. R. 
 
 Deduct 1 y Cent, allowed for damages^ and odd pence. 
 
 CHARGES. 
 
 Boxes, Ropes, and Packing 1 14 
 
 Cartage, Porterage, and Incidents till on board.. 1 5 
 
 Bills of Lading, and Agency 1 1 
 
 Entry at Custom-house, and Fees 1 12 
 
 Commission on ^406 4, at 2| ty* Cent 
 
 Premium of Insurance on j£3S0 at 4os. af Cent. &") n . _ „ 
 
 Policy 22* I / 9 U ° 
 
 Commission on Ditto at | y Cent. 1 18 
 
 -Cr.- 
 
 By Drawback allowed here at the Custom-house. 
 
 Entered Journal, page 3. 
 
 143 
 
 125 
 
 137 
 
 406 
 4 
 
 402 
 
 5 
 10 
 
 11 
 
 429 
 
 56 
 J73 
 
 6 
 
 ,0 
 
 13 
 
 U 
 
 14 
 
 10 
 
 . 
 
 X 2 
 
115 
 
 OICE-BOOK. 
 
 (3) 
 
 Jsvoicv. of Geo )n board . i, Thomas Howie, for 
 
 Dublin, by Order of J (tint's Forbes 
 and Risk, and to tht igncd. 
 
 here, fur their Account. 
 London, May 7th, 1809. 
 
 Cotton Yarn in one Bale, viz. 
 
 Mule Twist, No. 90. .3 bundles. 1 .'lbs atoVv.O-W <£* 
 
 . ■ 3C lh.3U, 9 
 
 OLA 20 65 6!-,/. 6 
 
 95,. 5 25 6s. 8'/. 8 
 
 l.Q 6« 9jd, 3 
 
 2 10 7s. (r- 
 
 100. .3 In 7.v. s|</. 5 
 
 10 c 2..7 3* 7s. dl'i. 13 
 
 104. A 20 7#. 9jd. 7 
 
 105.. 3 15 7.S. lid. 5 
 
 India Twist, No. 170.76 bundles.75lbs.at 20.?.5|r/.25 
 
 17 2. . i 5 %U. '2d- 5 
 
 176.. 6 SO 22f.7rf. 33 
 
 178.. 4 20 23s\3p/. C3 
 
 180. .5 25 21* 30 
 
 sTbuudles.lOplbs. 
 
 10 
 
 8 
 
 10 
 
 6 
 
 7 
 
 10 
 
 g 
 
 3 
 I A 
 18 
 
 7 
 
 9 
 
 10 
 
 8 
 
 it 
 
 5 
 
 11 
 10 
 
 9 
 
 11 5 1 
 
 5 10" 
 
 17 6 
 5 10 
 
 
 ASHES. 
 
 5. .134 
 
 Tar, J 
 Net 
 
 1G 
 
 2 6 
 
 3 s 
 
 G at 425. £ v cw 
 
 CHARG1 
 
 .: Iting. the Yarn 
 
 k,ntry Bond, Fees, and I Ue 1 
 
 . . 
 
 rd .... 
 
 
 
 li on Dai.- Cent . . 
 
 7 4 
 
 3 6 
 
 17 4 
 
 ; ed Journal, J 
 
 6S 
 
 US 
 
 ■ 
 
 217 
 
 433 
 
 12 
 449 
 
 
(4) 
 
 INVOICE-BOOK. 
 
 117 
 
 Invoice of sundry Goods shipped on board the Triton, James Noble, for 
 St. Kitt's, consigned for Sale to William Bancroft, Merchant, there, 
 on Account and Risk of Thomas Jlllwood, and the Shipper, each one 
 half Share, 
 
 London, May 10th, 1809. 
 
 5 Casks, containing each 5 doz. checked Shirts, at 
 
 jQs. ty* doz 62 10 
 
 Cost oi 5 Casks, at 6s. each 1 10 
 
 4 Bales, containing each 12 pieces Negro Blanket- 
 ing, at 24*. ffi piece .57 12 
 
 Can vas and Hope 1 9 6 
 
 1 Bale, containing 10 pieces bleached Russia Sheet- 
 
 ing, at 75s. ffi piece 37 10 
 
 Packiug and Canvas 8 9 
 
 2 Trunks. .Checked and striped Holland, as ffi B. P. enclosed 
 
 2 Boxes . . . Negro Jackets, Nuns Thread- ^ ditto 
 
 5 Bales. . . .Coarse Woollens, Slops, &c. t^ ditto 
 
 CHARGES. 
 
 arta^e, Lighterage, arid Wharfage. .'. 3 17 6 
 
 Bond, Entry, and Bills of Lading., 2 14 9 
 
 Searchei's Fees and Porterage 1 1 1 3 
 
 Commission on ^700 10 at 2\ ty* Cent. , . 
 
 Premium of Insurance on s£770 at Guineas <Lf \ • , A a 
 
 Cent. Policy 41* J 
 
 Commission on Ditto at \ $* Cent 3 17 
 
 Entered Journal, page 5. 
 
 6 
 
 51 
 
 193 
 
 117 
 
 220 
 
 691 
 
 17 
 
 772 
 
END OF INVOICE-BOOK. 
 
O) 
 
 SALES-BOOK. 
 
 i!9 
 
 Sales of 40 Pieces OmaburgSj received y the Saih;, from Montrose* 
 for Account of Collins 6} GreenhilL 
 
 1 809, 
 May 7 
 
 Sold Norris fy Bell, payable at 6 months, 
 
 No. Pieces. Yards. 
 
 1 Tow Osnaburgs 3 A27..at6fd ll 2 4| 
 
 2 4 6ftQ 6§<* 1$ 8 2| 
 
 3 6 723 74 23 2 7 
 
 4 7 996 7\d -SO Ji 9_ 
 
 20.. .2785 
 
 5 Flax Osnaburgs 2 284. .at 7d S 5 8 
 
 f> 2 245|...7|d 7 5 9,; 
 
 7 3 427^...7Afi 12 17 114 
 
 8 4 570 l\d 17 16 3 
 
 9 3 430 7|d 13 17 8f 
 
 JO 2 280 Sd 9 6 8 
 
 11 2 282 S^d 9 13 10* 
 
 12 2 284.... 8fd 10 1 2 
 
 20.. .2843 
 
 CHARGES. 
 
 Freight on the above, at 20^/. ^ Piece 3 6 8 
 
 Cartage at Landing, at id. ffi* Piece 3 4 
 
 Wharfage and Housing 3 10 
 
 Porterage and Caitage to iiujer 5 6 
 
 fVarehouseRenr and Insurance against Fire, \ n . 
 
 2s. 6d. f Cent J U 4 
 
 Commission aim insuring Debts 5 ^ Cent, . .8 9 
 
 To Collins $ GrecnhiiVs Credit for Net Proceeds. 
 
 Entered Journal, page 5. 
 
ISO 
 
 SALES-BOOK. 
 
 (2) 
 
 Sales of 200 Pieces Linen, received <$* the Union, ( Hara, from Dublin , 
 o» Account of James Forbes Sf Co* 
 
 4 809. 
 May 7 
 
 20 
 
 Sold Thomas AUvoood, 100 Pieces at 4 months, 
 Brown Linen, No. 1 . .20 pieces, at 23s. 9tf.. .23 15 
 
 2. .15. 
 
 3. .25....... 
 
 4. .17.. 
 
 5. Ji3. ...... 
 
 100 Pieces 
 
 .245.6</...18 7 6 
 
 .265. 9r/...33 8 9 
 
 .28^. 3d... 24 3 
 
 .305 e 6d...35 1 6 
 
 Sold Henry Hume, 100 Pieces at 4 months, 
 
 Brown Linen. No. 6 . 
 
 7. 
 
 8.. 
 
 9. 
 
 25 pieces, at 27s. 9df.. .34 13 9 
 
 30 305. 6d...45 15 
 
 15 3l5.9</...23 16 3 
 
 ,30. ...325. 6d...48 15 
 
 100 Pieces 
 
 134 
 
 13 
 
 153 
 
 CHARGES. 
 
 Freight and Land- Waiter's Fees 7 3 9 
 
 Car t age and Porterage at Landing 16 10 
 
 Wharfage and Housing IS 6 
 
 8 16 1 
 
 Warehouse Rent and Insurance against Fire l n - « 
 
 (f Geat j° 7 
 
 ]Commi552*6»and Guarantee 5 y Cent. ...... 14 7 
 
 May20[To James Forbes % Co. for 1$vt Proceeds. .777777 
 
 Entered Journal, page 5 § 6. 
 
 287 
 
 23 
 
 264 
 
 13 
 
 
 
 11 
 
(3) 
 
 SALES-BOOK. 
 
 iW 
 
 Sales of 450 Pisces Muslins, received if the Jean., s KnJ qf Col . 
 
 4- Greenkill, Montrose. 
 
 May 12 
 
 2 Cossae Muslin . . 200 Piec es, each "28 00 ydi 
 
 15 
 
 26 
 
 - /.■: ' ..>. \ i :,. :: -\\. 
 
 J Grey Cambrics,. 1 .. - Ojrds.«tlM4.*l.QQ ° ° 
 
 | Shawl Cloths 100.. 100 dos... 18s-.fr/. 9*2 
 
 Sold for Ct£$h 9 
 |C '' in*, 50 pieces, each % yds., .1400 
 
 %26 
 
 Sold Sheldon Sc Sons 9 payable at 4 months, 
 
 in..2Q( 
 
 U Id « , 
 
 4 
 
 s< 
 
 303 
 
 
 252 
 
 10 
 
 70 
 
 
 : 
 
 
 
 CHAfci 
 
 Freight and River Dues .„ S 18 & 
 
 Cartage, Wliarfage, and Housing. . 1 4 4; 
 
 Porterage &ad Postage... . , ..«....,. 0^8 
 
 5 5 
 
 tVarekame Rent § ^ Cent. „ . . .- .0 
 
 Commission on .^£'625 *S 8 at 2 ^ C\ 10 4 
 
 •on 555 16 8 at _ ! it. 1 10 _'_ t1 
 for Guarantee ; J 13 17 ll 
 
 To Collins 4" Green?-.-' Net Pn 
 
 page 6. 
 
 
 
122 SALES. BOOK, (4) 
 
 Dr. Sales o/20 Bales Cotton, received <fp the Panrty, Ker y 
 
 1809. 
 
 June 7!To Duty on 58601bs. at id. f lb 48 If) 8 
 
 } Bill Money a iul Land- Waiter's Fees.. . 19 3 
 
 To Warehouse Rent till delivery Oil 
 
 Brokerage I ^ Cent 4 10 
 
 Jane 20 
 
 To Interest^ ou Duty and Freight tc Sep*. 23, 10S days 
 To Commission . ,2-| ^ Cent . « .V. 
 
 To Richard Conder.. .his Account Current for Net 
 Proceeds due September 2 3 
 
 To Freight on 5860lbs. at Id. iff* lb 24 8 4 
 
 Primage, Pierage, and Trade. 1 15 2 
 
 To Landing, Weighing, and Housing 112 9 
 
 Lighterag rfag< 1 7 
 
 Cartage, Porterage, and Loading 12 6 
 
 Mending Bags for delivery . . . ; 8 fi 
 
 Entered Journal, page 9. 
 
 49 
 26 
 
 SO 
 4 
 
 1 
 
 20 
 
 105 
 70- 
 
 SC8 
 
 17 
 
(4) SALES-BOOK. 
 
 from New York, on Account of Richard Conder. 
 
 123 
 Cr. 
 
 J 809. 
 June2C 
 
 I By Robert Runcorn fy Co. sold them 20 Bales Georgia, 
 payable in 3 months. 
 
 No. No. No. 
 
 1 2 3 5. ...2 2 24 11 2 2 26 
 
 2 2 \ 24 7 2 3 11 12 2 3 11 
 
 3 2 2 16 8 2 2 25 13 2 2 18 
 
 4. ...2 3 1 9 2 1 27 14 2 3 13 
 
 5 2 2 26 10 2 3 14 15 2 2 26 
 
 j£ 
 
 Si 
 
 d: 
 
 ■ 
 
 
 13 1 11 t 13 2 17 13 3 10 
 13 1 11 . 
 13 3 10 
 
 
 Cwt...40 3 10 
 Draft... \B 
 
 
 40 2 23 
 Tare 5lbs. ^cwt... 13 8 
 
 
 
 
 
 NetCwt...3S 3 15or4355lbs.at2*.9tf. 
 
 598 
 
 16 
 
 3 
 
 
 No. 20 2 2 26 
 
 21 2 3 11 
 
 22 2 2 27 
 
 23 2 3 14 
 
 24 2 3 18 
 
 
 
 ■ 
 
 
 14 12 
 Draft... 5 
 
 
 
 
 
 14 7 
 Tare... 2 14 
 
 
 
 
 
 Cwt....l3 1 21orl505lbs.at2*.9frf. 
 
 210 
 
 1 
 
 5 
 
 
 808 
 
 17 
 
 & 
 
 
 i 
 
 
 
 i 
 
 1 
 
 
 
 
 
124 SALES-BOOK. (5) 
 
 Dr. Sales of 40 Puncheons Rutn, ty* Nancy , from Liverpool, 
 
 1809. 
 May 15 
 
 June20 
 
 To Commission on ^887, at 1\ tf Cent 
 
 To Henry Hume.. for. his one- third of profit .26 18 A 
 
 To Sam. John son. .for his one-third of profit. 26 18 4 
 To Profit # Loss Soy my one-third of profit. £ 26 18 4 
 
 To Moss fy Benson, for amount of their Invoice. . , 
 
 To Customs on 4435 Gals, at 6cL ^gal.. .110 17 6 
 
 To Freight on Ditto at c 2cL ty* gal. . . 3d 1 9 2 
 
 Cartage at Landing ( ls. 3d. ^ pun. .4100 
 
 Charges at Delivery. . . . is. 9d. ^ pun." 3 10 
 Vault Rent 15 10 
 
 Entered Journal; page o. 
 
 627 
 
 152 
 
 4 
 
 784 
 
 80 
 
 15 
 
 887 u 
 
(5) SALES-BOOK. 125 
 
 in Company with II. Hume and S. Johnson^ each one third. Cr» 
 
 1809. 
 June! 3 
 
 By Evans fy Bayley^ sold them 30 Pun. at 2 months, 
 
 W 
 
 No, 
 
 20.. 
 
 21.. 
 
 22.. 
 
 23.. 
 
 24.. 
 
 25.. 
 
 26.. 
 
 27. . 
 
 28. . 
 
 29.. 
 
 Gall, 
 
 ..no 
 
 .112 
 
 .no 
 
 ..109 
 
 ..in 
 
 .110 
 
 .in 
 
 . 1 10 
 
 .in 
 
 fl04 
 
 No. 
 
 30. 
 
 31. 
 
 32. 
 
 33. 
 
 34. 
 
 35. 
 
 36. 
 
 37. 
 
 38. 
 
 39. 
 
 Gall. 
 .111 
 .112 
 .109 
 .110 
 .111 
 .110 
 
 109 
 .110 
 .110 
 a09 
 
 Tioi 
 
 1104 
 1130 
 
 No. 
 
 40.. 
 
 41., 
 
 42., 
 
 43. 
 
 44. 
 
 45., 
 
 46. 
 
 47., 
 
 48., 
 
 49., 
 
 Gall. 
 ..Ill 
 ..110 
 ..109 
 ..110 
 ..118 
 ..114 
 ..115 
 ..113 
 ..114 
 ..116' 
 
 1130 
 
 3^35 G all. mast pr. atis. 
 
 By Thomas .Aihvoody sold him 10 Pun. at 3 months^ 
 
 D 
 
 No, 
 
 Gall. 
 
 1 C . . 
 
 .. .112 
 
 31.. 
 
 ...114 
 
 12.. 
 
 ...110 
 
 13.. 
 
 ...112 
 
 14.. 
 
 ...115 
 
 15.. 
 
 ...109 
 
 
 672 
 
 No. Gall. 
 
 16 105 
 
 17 109 
 
 18 107 
 
 19 107 
 
 42S 
 672 
 
 HOO Gall, at 4s. 
 
 667 
 
 220 
 
 887 
 
END OF SALES-BOOK. 
 
DAY-BOOK C. 
 

 BAY -BOOK (C). 
 
 LONDON, 4th APRIL, 1809. 
 
 
 \ 3 Insured with Evans fy Bat/let/, 
 
 Ox £ C S70 on Goods ^ the Ann, J. King, Blaster, 
 from London to New York, Premium at 6 Guineas 
 ty> Cent. Policy 22s , . . . J . . 
 
 Bot?ght of Hume &; Golem an, 
 
 Sundry Goods for Export, amount as ^ B. P.*. . 
 
 The Interest due by Thomas Allwood, included in Bill No 
 172, taken for his Accommodation, this day, is 
 
 -S3- 
 
 -14- 
 
 Ronght of Sheldon Sf Sons, 
 
 286 Pieces printed Goods, for Export, as rg> B. P... 
 
 -16- 
 
 Tbc Interest dnc on Norris £>; BeWs instalment Bills, 
 ant; included, is. 
 
 -18- 
 
 nnce with Evans Sf Baijletj, 
 Oa r £'35>0 on Goods ^ the Isabella, Brown, from 
 <o Hamburgh, Premium at 4bs. ^Cent. 
 Policy '223. 
 
 Ffee Drawback on the Goods by the Isabella, for Hamburgh, 
 payable at the Custom-house, is 
 
 * B. P. Signifies Bill of Parcels. —To assist the Learner, the Dr. and Or. 
 arc printed in italics ia each entry. 
 
 405 
 
 12 
 
 17 
 
 24 
 
 458 
 
 H3 
 
 01 
 
 56 
 
(2) 
 
 DAY-BOOK, 2d MAY, IS09. 
 
 129 
 
 6 
 
 indorsed to Hume fy Coleman, Bill N k 173, 
 
 Goodwin & Blake's Draft on II. Noble, due 30th inst 
 to account 
 
 Bought of Hume § Coleman, 
 
 Sundry Goods (or Export, amounting as 3f B. P. 
 
 — 6- 
 
 Sold Samuel Johnson, 
 
 9 Bales Cotton, payable at 2 months. 
 
 Insured with the London Assurance Company, 
 
 On account of Richard Cornier, on ^6c0 on 20 Bale?- 
 Cotton, ffi the Fanny, Ker, from New York to Lon- 
 don, premium at 6 Guineas ^ Cent, to return 1 ffi 
 Cent, for Convoy and Arrival, 
 
 Policy 38*. 6d 42 17 6 
 
 Commission -| ^* Cent 3 5 
 
 Effected Insurance with Evans <5f Bnyley, 
 
 On ^4.50 on Goods ^ the Hibernia, Howl 
 Dublin, at 2 ^ Cent, premium, policy 13*. 9<i„. 
 
 fo 
 
 riie Drawback on the 52 Casks Ashes, shipped ^ th< 
 Hibernia, for Dublin, is , 
 
 -10- 
 
 Sold Robert Runcorn Sf Co. Manchester, 
 7 Bales Cotton, payable at 3 months. 
 
 130 
 254 
 
 15 
 
 d. 
 
 
 13 
 
 46 
 
 10 
 
 10 14 
 
 Made Insurance with the London Assurance Company, 
 
 On ^770 on Goods, ^ the Triton, J. Nobie, from 
 London to St. Kitt's ; premium at 6 Guineas ^ Cent, 
 policy 44$ 
 
 -15- 
 
 Lleceived <$* the Nancy from Liverpool, 40 Puncheons o! 
 Rum, ordered from Moss & Benson, in Company witJi 
 II. Hume and Samuel Johnson, each -\ Share, and who 
 allow me 2f qf Cent, on the Sales for managing iht 
 same, amount as ?jf [a voice. ......... 
 
 207 
 
 5( 
 
 14 
 
 627 
 
130 
 
 DAY-BOOK, 23d MAY, 1809. 
 
 (3) 
 
 Sold Sheldon Sf Sons, 
 
 25 Casks Vcdri Ashes.. 3± f Cent, for Cash, 1st June. 
 
 The Return of Premium on ^650 at 1 qp C?nt. for Convoy 
 and Arrival of the Fanny, insured the 6th instant with 
 the London Assurance Company, on Account of R 
 Conder, is . ; 
 
 
 9 
 
 9 
 
 Sold Samuel Johnson, 
 
 4 Bales Cotton, payable at 2 months. 
 
 -30- 
 
 -31- 
 
 7/? # Blake's Draft on Richard Noble, No. 173. 
 indorsed Hume &; Coleman, the 2-d instant, is this day 
 
 returned by them for non-payment 130 15 
 
 F have therefore sent it back to G .& B. a«d charged 
 
 them with expense of protest m 10 
 
 
 Received an Account of Sales from William Bancroft for 
 the Goods consigned him last month as an Adventure, 
 in Company with Thomas Allwood, each one-half; 
 
 the Net-proceeds of which amount to 
 
 Thomas A If wood's one-half of the Profit is 97 3 
 
 And my one*half of Ditto is 97 3 6 
 
 Ord Sf Davis having obtained a Discharge for 17?. 67/. $* S 
 with Security, to be paid by different Instalments, J 
 have agreed to the same ; therefore my Loss on £ < l\ ( i 
 6s. at 2s. ad. W* «£is 
 
 -30- 
 
 Closed Richard Conder 9 s Account-Current, with 
 
 Postage of Letters paid by me 9 k 
 
 Interest* for Amount due thereon as ^ Acct. 8 19 7 
 
 114 1 
 
 120 
 
 KND OF DAY-BOOK* 
 
 * Sse Engraved. gp< 
 
 13! 
 
 10 
 
 966 
 194 
 
 26 
 
 10 
 
JOURNAL C. 
 
RULES FOR JOURNALIZING MONTHLY. 
 
 To Journalize the CASH-BOOK, say 
 
 Cash Dr. to Sundries, viz. 
 
 To the several Accounts which follow on the Dr. side. 
 
 Sundries Dr. to Cash, viz. 
 Several Accounts on the Cr. side of the Cash-Book. 
 N. B. Class together similar Entries on either side. 
 
 To Journalize the BILL- BOOK, say 
 
 Bills Receivable Dr. to Sundries. 
 
 To the several Persons on whose account the Bills were received. 
 
 Sundries Drs. to Bills Payable, viz. 
 
 The. several Persons on account of whom the Bills were accepted. 
 
 N. B. After the names add the Nos., and the time when the Bills fall due. 
 
 To Journalize the DAY-BOOK,* make 
 
 Goods (of one description) Dr. to Sundries, 
 
 For the several Purchases made during t\\o month. 
 
 Sundries Drs. to (such) Goods, 
 
 For the Sales during the month. 
 
 N. B. Mention the names, quantity, and terms of Credit. 
 
 For Insurances Effected : 
 
 1st. For Goods Exported, the Entry is 
 
 Insurance Dr. to the Office with whom insured, 
 
 Or Dr. to Sundries, if more Offices than one. 
 
 iV. B. The Account of Insurance is understood to be already Credited 
 
 for the same from the Invoice-Book. 
 
 2d. For Goods Imported, the Entry is 
 
 The Person (on whose Account the Insurance has been made) 
 
 Dr. to Insurance — or 
 
 If your own Goods, they are Dr. to Insurance. 
 
 N. B. Narrate the particulars, as the rate of Premium and Policy, name 
 
 of Vessel, &c. 
 
 *T!h • n in pngc l 27, under Shipments Abroad, and ^oods on Consignment* 
 
 •eet the Learner \.o Journalize the Invoice-Book, and Account-Sat.?:-- 
 we refer him. 
 
( 133 ) 
 
 JOURNAL (C). 
 
 (i) 
 
 LONDON, ArniL, 1809. 
 
 Sundries Drs. to Stock, 
 
 For the following Balances in my favor, the 31st ult. transferred 
 from Ledger l>. 
 
 1 Cash for balance in hand. 
 
 Bills Receivable, .for the following bills in hand, viz. 
 
 No. 171, Geo. Kay due. . April 26 400 
 
 166, Sheldon & Son- May 12 117 5 
 
 168, John Howie & Co 19 116 14 
 
 169, CharlesD.vyer June 8 112 1 
 
 1087 
 
 7|10 
 
 House a* Windsor 
 
 Cotton Wool. . . .for iO bales ^Inventory. 
 
 Cotton Yarn .... tor amounl ditto. . . . 
 
 Ashes for 77 Casks dilfco 
 
 Counting-house Furniture 
 
 Sheldon <fc Sons London 
 
 Nonis & Bell Ditto 
 
 Ord & Davis. . Ditto 
 
 Robert Runcorn & Co.. .Manchester 
 
 Goodwin cc Blake Bristol 
 
 Richard Conder New York 
 
 ~45 ( 18 
 
 84113 
 533 16 
 987 10 
 20012 
 
 7817 
 241 3 
 146' 1 
 212 6 
 428^ 9 
 282,1 U I 
 525 1 ! 
 
 6402 
 
 Stock Dr. to Sundries. 
 
 For the following Balances against me, the 31st ult trarisfc rred 
 from Ledger 13. 
 
 To James Feilding & Co London 
 
 To Evans & Bay ley Ditto 
 
 To Sara u el Johnson Ditto 
 
 To Bills Payable, .for the following bills unpaid, viz. 
 No. 77, Spencer & Croft... due A pril 15 272 8 3] 
 
 78, Richard Conder .» . . 20. 
 
 79, Samuel Johnson June 4. 
 
 80, Ditto ....... 17. 
 
 81, R. Runcorn & Co May 21. 
 
 °i 
 
 6 
 
 8 
 
 2 
 6 
 3 
 
 416,15 
 
 221 3 
 
 94s 
 
 .150 
 .203 6 6 
 .300 16 
 .429 16 0\135G 
 
 12741 2 11 
 
 17 
 
134 
 
 JOURNAL. 
 
 LONDON, April, 1809. 
 
 (V 
 
 26 
 
 15 
 
 8 
 
 20 
 
 \i 
 V 
 18 
 30 
 
 15 
 
 20 
 
 30 
 
 Cash Dr. to Sundries. 
 For the fallowing Sums received this month. 
 
 Yo Bills Receivable No. 172 147 7 6 
 
 171 400 
 
 Yo Richard Conder 
 
 547 
 20,0 
 74 
 
 Sundries Drs. to Cash, 
 
 For f g Sums pairl this month. 
 
 Thomas AHicood. . . . paid his bill 
 
 Sales on Commission .<j^ Sally, from Mm- 
 
 ^ Union, from Dublin 8 
 
 5 4 
 16 1 
 
 Interest .for discount on a bill 
 
 Charges ^ Ann, for New York. . . 1 13 6 
 
 ^ Isabella, for Hamburgh 5 134 
 
 ^ Petty Cash-book 3 13] 
 
 145 
 
 13 
 
 1 
 
 10 
 
 \\Bills Payable.. . No. 77 272 8 3 
 
 78 1 50 < 44$ J 
 
 10 
 
 L6 
 
 19 
 
 House Expenses ... .this month. 
 
 Bills Receivable Dr. to Sundries. 
 For Bills received of the following this month. 
 
 ro Thomas Alltsood. . No. 172, due July 1 i 
 
 ro Goodwin Sf Blake 173, May 30* 
 
 ro Norris Sf Bell 174 July 9 . . 37 4 
 
 175, Sep. 9.. 56 5 8 
 
 176, D.C.9..58 19 4 
 
 23 
 
 617 
 
 147 
 130 
 
 150 
 428 
 
 Sundries Drs. to Bills Payable. 
 
 Fur Bills a i nonth. 
 
 iel Johnson . . . .No. 82, due May 10 
 
 lames feildingSf Co 83, June 1 3 . . 120 16 ( 
 
 84, July 15. .295 19 8 
 
 11 
 
 6 
 
 6 
 
 d 
 
 5 
 3 
 
 11 
 
 3o: 
 
 416 
 717 
 
JOURNAL. 
 
 135 
 
 (3) 
 
 LONDON, April, 1809. 
 
 4 
 14 
 
 13 
 
 18 
 
 8 
 16 
 
 13 
 
 18 
 
 Export Goods Dr. to Sundries. 
 
 For amount bought of the following this month. 
 
 To Hume Sf Coleman. . . 405 12 4 
 
 To Sheldon # Sons .458 9 
 
 Richard Conder Dr. to Sundries. 
 
 For amount of Invoice of printed Goods, ga* Ann» fur New York 
 as afj- I. B. p. 1. 
 
 To Export Goods 335 10 4 
 
 Fo Charges 113 6 
 
 I'o Commission 10 5 
 
 lo Insurance 24 8 2 
 
 IIolford, Rucker & Co. Dr. to Sundries, 
 
 For amount of Invoice of piintccl Goods, 7j4>" Isabella, for 
 Hamburgh, as rtfr I. 3. p. c l. 
 
 I'o Export Goods. . . .(less drawback) 345 5 
 
 Fo Charges 5 13 4 
 
 Fo Commission 12 1 (. 
 
 Fo Insurance ,. 9 13 
 
 Debentures Dr. to Export Goods. 
 For amount of Drawback on Goods ^ Isabella, D.B. 
 
 Sundries JDrs. to Interest. 
 
 For amount included in Bills received of the following, D. B. 
 
 Thomas Alkvood 117 
 
 is orris $ Bell 4 7 4 
 
 Insurance Dr. to Evans Sf Bayley. 
 For the following Insurances made with them this month, D. B. 
 
 Premium on j£370 on Goods ^ the T Q 
 Atlantic, to New York, 5 Gnin. ^ cent. J 
 
 Ditto on ^380 on Goods ty* Isabella, to 1 _ 
 Hamburgh, 45s. <fp cent J 9 J C 
 
 24 8 2 
 
 864 
 
 371 
 
 L7 
 
 373 
 
 12 
 
 56 
 
 4 10 
 
 34 
 
136 
 
 JOURNAL. 
 
 LONDON, May, 1809. 
 
 (4) 
 
 2 
 1? 
 19 
 24 
 
 18 
 19 
 
 26 
 
 2 
 
 7 
 10 
 31 
 
 9 
 
 10 
 21 
 
 it 4 
 
 31 
 
 Cash jDr. £o Sundries. 
 For the following Sums received this month. 
 
 To Interest . 
 
 To Bills Receivable .... No. 1 66 117 5 2 
 
 168 116 12 6 
 
 169 112 1 
 
 To Sheldon cV &ms '. 
 
 L\) Debentures 
 
 To Muslins on Commission , 
 
 8 
 10 
 15 
 
 Sundries Drs. to Cash. 
 
 For the following Sums paid this month. 
 
 flume S) Coleman . . paid them 
 
 Charges ^ Hibertiia, for Dublin ... 3 2 
 
 y Triton, for St. Kiel's. . .8 3 6 
 y Petty Cash-hook 4 2 
 
 Sales on Commission .tip* Jean, from Montrose 
 
 Bills Payable No. 82 300 10 
 
 81 429 1G ( 
 
 Funded Property,. .^1200 in the 3^ cents. at 59^.. 
 Rum in Company . . .charges on 40 puncheons. ...... 
 
 House Expenses .... this mont •» 
 
 Bills Receivable Dr. to Sundries. 
 
 For Bills received of the following this month. 
 To Robert Runcorn Sf Co. No. 177, due June 4. 
 To Richard Co rider . 
 
 No.l7S, <lueJune28..150 10 
 179;.... .July 18.. 250 
 
 Sundries Drs. to Bills Payable. 
 For Bills accepted to the following this month. 
 
 Sheldon Sf Sons. . . . No. 85, due July 11 
 
 Samuel Johnson .,86, n . . 1 
 
 Mosi Sf Benson 87, 13. . . 400 ( 
 
 88, Aug. 13. ..227 9 
 
 s. 
 15 
 
 d. 
 4 
 
 345 
 
 241 
 
 56 
 70 
 
 18 8 
 
 3 
 
 % 
 
 
 716 
 
 19, 
 
 274 
 
 15 
 5 
 
 730 
 
 720 
 152 
 27 3 
 
 17 
 
 6 
 5 
 
 6 
 
 
 
 l 
 
 9 
 
 
 
 
 
 8 
 10 
 
 925 
 
 428 
 400 
 
 9 
 10 
 
 828 
 
 19 
 
 458 
 648 
 
 627 
 
 17^4 
 
 
 
 
 
 
 
 
JOURNAL. 
 
 137 
 
 (*) 
 
 LONDON, May, 1809. 
 
 K) James Forbes & Co. Dr. to Sundries. 
 
 For amount of Invoice, 3^» the Hi hernia, for Dublin, as 
 ffi I. B v p 3. 
 
 To Cotforc Yarn 186 3 
 
 , lo Ashes 247 4 
 
 7 |To Charges 3 2 
 
 7 To Insurance JO 7 
 
 ' To Commission 2 5 
 
 10 
 
 9 
 
 7 
 
 7 
 
 10 
 
 7 
 
 20 
 
 Adventure to St. Kitt's in Cq. 
 
 Dr. to Sundries. 
 
 For amount of invoice, ffi the Triton, for St. Kitt's, consigned 
 to William Bancroft, to sell on account of Thomas AH wood 
 and myself, each one-half, as M* I. B. p. 4. 
 
 To Export Goods 691 17 4 
 
 To Charges 8 3 6' 
 
 To Commission 21 7 
 
 To Insurance 50 14 2 
 
 Nonius & Bell Dr. to Osnaburgs on Commission, 
 
 For amount of 40 pieces ffi the Sally, and sold foi 
 account of Collins & Grecnhill, at 6 months, a.<- 
 
 T s - B - m* l 
 
 Osnaburgs on Commission Dr. to Sundries. 
 
 To Charges 
 
 To Commission 8 
 
 To Collins Sf Greenhill* for net proceeds 1 ~ r 
 
 of 40 pieces f Sally, as <$> S. B. p. 1 J 
 
 4 3 
 
 9 
 
 1 h 
 
 Sundries Drs. to Linen on Commission. 
 
 For amount of 200 pieces gfl- the Union, and sold for account of 
 James Forbes &■ Co. S. B. pa. 2. 
 
 Thomas Allxoood. .100 pieces at 4 months. .134 13 C 
 Henry Hume 100 > at 4 months. .153 C 
 
 £ 
 
 d. 
 
 419 
 
 772 
 
 16' 
 
 164 
 
 14 
 
 287 
 
 13 
 
133 
 
 JOURNAL. 
 
 LONDON, May 1809. 
 
 (6) 
 
 ^0 
 
 
 
 Linen on Commission Dr. to Sundries, 
 
 fo Charges „... 7 o 
 
 Vo Commission 14 7 8 
 
 L'o James Forbes § Co. for net proceeds of 1 c>f . , 
 200 pieces ^ Union, as y S. B. p. 2. j ~ 
 
 d. 
 
 2 ( 
 
 Sundries Drs. to Muslins on Commission. 
 
 F<-r amount of 400 pieces ap the Jean, and sold on account of 
 Colli i eohill, S. B. p. 3. 
 
 Sheldon &; Sorts . . , 200 pieces at 4 mos 303 6 £ 
 
 Hume fy Colemc — *- at 4 mos 252 10 ( 
 
 278 
 
 i', 
 
 11 
 
 555 
 
 16 
 
 Muslins on Commission Dr. to Sundries, 
 
 :■■■'.-.' 15 8 
 
 To CV>* 26 8 3 
 
 l\) Collins &; Grcenhill for net-proceeds of 
 ' f . Jean, as^S. B. p. 3. 
 
 }• 
 
 593 7 
 
 
 
 4 
 
 7 
 
 
 5 
 
 
 
 6 
 
 4 
 
 if 
 
 
 
 Hume & Coleman Dr. to Bills Receivable. 
 
 L r or No. 173, being Goodwin & Blake on Richard 
 Noble, due May 30th, paid them on account, l\B 
 
 Export Goods Dr. to Hume fy Coleman, 
 For amount bought of them as cg> B. P 
 
 620 10 11 
 
 130 
 
 15 
 
 565 
 
 13 
 
 Sundries Drs. to Cotton Wool. 
 
 For amount of 21 I to the follow ;>. B. 
 
 Samuel Johnson 9 bales, at 2 months. .264 3 2. 
 
 4. A 2 months. . 114 I 6 
 
 Robert Runcorn Sf Co, 7 . .» 3 months 
 
 37 «S 
 207 
 
 • 585 
 
 6! 9; 
 
JOURNAL. 
 
 139 
 
 (?) 
 
 LONDON, May, 1809. 
 
 7 
 10 
 
 8 
 
 Richard Conder Dr. to Sundries. 
 
 For Cost of Insuring £ 650 on 20 Bales Cotton ap* the Fanny, 
 from New York to London, at 6 Guineas 20- cent, to return 
 1 Xti* cent, for Convoy and Arrival, policy :38s. 6d. as-* D. B. 
 
 fo London Assurance Company 4$ 17 C 
 
 Co Commission .... for 2-| ^ ceut 3 50 
 
 Insurance Dr. to Sundries, 
 
 For the followine: made this month, fry D .B. 
 
 To Evans Sf Bayley. .Premium on ^£450 on Goods ^ 
 Hibcrnia. for Dublin, at °1 ffi Cent, and policy.. 
 
 To London Assurance Company . . . Premium on £710 
 on Goods eff^ Triton, for St. KittVs, at 6 Guineas 
 ^ Cent, and policy 
 
 46 
 
 10 
 
 50 
 
 14 
 
 CI 
 
 Debentures Dr. to Ashes. 
 For Drawback on 52 v the Ilibernia, D. B . . 
 
 15 
 
 3( 
 
 31 
 
 Rum in Company Dr. ^o Moss e> Benson. 
 
 For 40 Puncheons, bought of "them (in company with 
 H. Hume and S. Johnson, each * Share) and re 
 ceived this (lay ffi the Nancy, from Liverpool, 
 amount as 3p* Invoice. D. B 
 
 Sheldon & Sons Dr. to Ashes. 
 For amount of 25 Casks sold them, ^ D. B. 
 
 10 
 
 14 
 
 627 
 
 \2 r 
 
 \i 
 
 Goodwin & Blake Dr. to Sundries. 
 For their Draft % ' . »tb, retttrned them 
 
 with Protest for Non-payment, ■ffi' ©. B. viz. 
 To Ifumc Sf Coleman . .for Bill paid them . . . 1.30 15 
 To Charges for protesting it 10 
 
 London Assurance Company Dr. to R. Conder. 
 
 For return of Premium on £650 at 1 ^ Ceut. for 
 Convoy and Arrival of the Fanny D. B 
 
 131 
 
 (3 KJ 
 
140 
 
 JOURNAL. 
 
 LONDON, June, 1809. 
 
 (8) 
 
 4 
 
 28 , 
 
 15 
 18 
 25 
 
 28 3 
 
 Cash Dr. to Sundries. 
 
 For the following Sums received this month. 
 
 To Bills Receivable. . No. 177 428 
 
 178 
 
 ro Sheldon Sf Sons. . • .in full of Ashes 
 
 fo Debentures 6 drawback ^ Hibernia 
 
 150 10 
 
 ro funded Property . .£600 in the 3^ cents. at61| 
 
 Vo Commis 
 
 ty* cent, on of 690. 
 
 Uo Ord Sr Davis Dividend of 3s. 6d. ty* £ 
 
 1 
 
 4 
 
 13 
 
 17 
 
 7 
 
 8 
 
 13 
 
 30 
 
 22 
 
 30 
 
 Sundries Drs. to Cash. 
 
 lor the following Sums paid this month. 
 Flume Sr Coleman . . . .paid them . 
 
 Bills Payable No. 79 203 6 6 
 
 83 120 16 
 
 80 300 16 
 
 Sales on Commission .^ Fanny, from New York. . . 
 
 Interest discount allowed Sheldon & Sons 
 
 Charges paid Warehouse Kent. .25 
 
 3f Petty Cash-Book... 5 119 
 
 Rum in Co paid Charges at delivery 
 
 House Expenses. . . . this mouth 
 
 Profit and Loss. . . .Clerk's Salary to this date. . . . 
 
 578 
 120 
 
 10 
 
 367 
 
 3 
 
 37 
 
 1117 
 
 15 
 
 130 
 
 15 
 
 624 
 
 18 
 
 80 
 
 
 
 4 
 
 10 
 
 3( 
 
 11 
 
 4 
 
 5 
 
 20 
 
 14 
 
 33 
 
 6 
 
 929 
 
 16 
 
 Bills Receivable Dr. to Sundries. 
 
 Fur Bills received of the following this month. 
 
 Jo Goodwin # Blake No. 180, due July 6. 
 
 io Holford, Rucleer Sf Co 181, «. . . . 5. 
 
 To William Bancroft 182, n . . 24. 
 
 283 
 150 
 350 
 
 78: 
 
 6 
 
 5 
 
 
 
 9 
 10 
 
 
 8 
 
 l( 
 
 I? 
 
 Sundries Drs. to Bills Payable. 
 
 For Bills Accepted to the following this month. 
 
 James Forbes Sf Co. . No. 89, due Sept. 9 
 
 Collins Sf CrecrJiill 90, ,. .15. .220 10 C 
 
 91, ...15. .140 
 
 j 
 
 o o 
 
 5| 
 0, 
 
 150 
 
 360 
 
 51l| 4 
 
JOURNAL. 
 
 141 
 
 (9) 
 
 LONDON, June, 1809. 
 
 20 
 
 9 
 
 20 
 
 13 
 
 22 
 
 22 
 
 2S 
 
 9 
 
 28 
 
 28 
 
 30 
 
 II. Runcorn & Co. Dr. /o Cotton on Commission. 
 
 For amoMnt of 20 Bales ^ Fanny, and sold for Ac 
 count of R. Conder, at 3 mos # as ^ S. B. p 4. . 
 
 Cotton on Commission Dr. to Sundries. 
 
 To Charges 4 11 10 
 
 Vo Interest 1 1 7 
 
 ro Commission 20 4 5 
 
 To /t. Cortder for NeUprocei ds of 20 Bales 1 
 
 #• Fanny, due Sept.23, f S. B. p. 4, J ___ 
 
 Sundries Drs, to Rum in Company. 
 For amount of 40 Puncheons sold the following, S. B. p. 5. 
 
 Evans $ Bd^/<?y 30 Pun. at 2 months 667 
 
 Thomas AUwood 10 at 3 220 
 
 Rum in Company Dr. to Sundries. 
 For the following to close that Account, ap S. B. 
 
 ro Commission. . ,for2|^ cent, on the Sales. 22 3 6 
 
 Fo H. Hume for his | of gain 26 13 4 
 
 To S.Johnson. .. .for Iris A of gaiu 26 18 4 
 
 Co Pro/fr 4- Loss . fur my | of gain 26 18 4 
 
 W. Bancroft Dr. to Adventure to St. Kitt's, in Co. 
 
 For Net Proceeds of the Goods consigned him, as ^ 
 Account Sales received this day D. B. . . 
 
 Adventure to Sr. Kitt's in Co. Dr. to Sundries. 
 
 For the Balance of that Account due as follows : 
 
 To Thomas AHzzood. . . .his \ of gain 97 3 6 
 
 To Profit Sc Loss my \ of gain 97 3 6 
 
 Profit and Loss Dr. to Ord Sf Davis. 
 For 2.9. 6 d. ffi jg, bein<* the amount lost by them, 
 and which 1 have discharged this day, ^ D. B. . . 
 
 Richard Conder Dr. to Sundries. 
 For Postage of Letters and Interest due on his Account, D. B. 
 
 To Charges 9 5 
 
 Fo Interest « 19 7 
 
 808 
 
 17 
 
 d. 
 S 
 
 728 
 
 17 
 
 887 
 
 102 
 
 18 
 
 966 
 
 194 
 
 26 
 
 10 
 
142 
 
 JOURNAL. 
 
 LONDON, Jlxl, 1809. 
 
 Profit and Loss Dr. to Sundries* 
 For Balancing the following Accounts to this date. 
 
 To Goodwin & Blake 
 
 To Charges * 
 
 fo House Expeuses 
 
 Sundries Drs. to Profit Sf Loss. 
 For Gain on the following Accounts to this date : 
 
 Cotton Wool * 
 
 Cotton Yarn . . . .- 
 
 Ashes 
 
 Commission 
 
 f nterest 
 
 (10) 
 
 30 
 
 30 
 
 30 
 
 30 
 
 5 
 
 6 
 
 10 
 10 
 
 30 
 
 Profit and Loss Dr. to Stock. 
 For Balance of the former Account, being the Net 
 Amount of my Gain for the last three months. 
 
 To 
 To 
 To 
 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 
 Balance Dr. to Sundries. 
 For Closing all Accounts that Balance in my favor. 
 Cash 
 
 Bills Receivable 
 
 HoQse at Windsor 
 
 Cotton Yarn 
 
 Counting-house Furniture. 
 
 Sheldon & Sons 
 
 Norris & Bell 
 
 Ord& Davis 
 
 Evans & Bayiey 
 
 Samuel Johnson 
 
 Thomas Allwood 
 
 Funded Property 
 
 Henry Hume 
 
 Robert Runcorn & Co 
 
 Holford, Rucker & Co. . . . 
 
 James Forbes & Co 
 
 William Bancroft 
 
 Sundries Drs. to Balance. 
 For Closing all Accounts wherein the Balances are against me. 
 
 Bills Payable , 
 
 Hume & Coleman , 
 
 London Assurance Company 
 
 Richard Conder , 
 
 Collins & Greenhill 
 
 Stock , 
 
 
 31 
 
 71 
 
 102 
 
 5} 
 JO 
 87 
 144 
 13 
 
 307 
 
 268 
 
 197 
 1183 
 841 
 811 
 78 
 303 
 169 
 148 
 600 
 351 
 257 
 352 
 126 
 1015 
 223 
 335 
 616 
 
 6 
 
 
 
 e; 
 
 8 
 
 
 si 
 io: 
 
 4 
 
 6! 
 
 
 
 8 
 
 9 
 
 4 
 
 5 
 
 
 
 7613 
 
 to 
 
 
 
 2541 
 
 313 
 
 87 
 
 356 
 
 388 
 
 3926 
 
 mi 
 
 1 
 13 
 18 
 10 
 
 10 
 
 8 
 4 
 
 8 
 
 1 
 
 .) 
 
 10 
 
LEDGER C. 
 
IJVJDJEX 
 
 TO LEDGER C. 
 
 A 
 
 Fol. 
 
 Ashes 2 
 
 Alhvood, Thomas 4 
 
 Adventure to St. Kitt's, in "1 
 company with T. Allwood > 9 
 & Self, each one-half J 
 
 & 
 
 Bills Receivable. 1 
 
 Bills Payable 1 
 
 Bancroft, William 10 
 
 Balance 10 
 
 c 
 
 Cash 1 
 
 Cotton Wool 1 
 
 Cotton Yarn 2 
 
 Counting-house Furniture 3 
 
 Conder, Richard 6 
 
 Charges 7 
 
 Commission 7 
 
 Collins & Greenhill 10 
 
 1) 
 Debentures 8 
 
 E 
 
 Evans & Bayley 4 
 
 Export Goods , 7 
 
 F 
 
 Feilding James & Co 4 
 
 Funded Property 5 
 
 Forbes, James & Co 10 
 
 G 
 
 Goodwin & Blake. . . » 6 
 
 H 
 
 Fa!. 
 
 House at Windsor 2 
 
 Hume & Coleman 5 
 
 Hume, Henry 5 
 
 Holford, Rucker & Co 6 
 
 House Expenses 8 
 
 I 
 
 Johnson, Samuel 4 
 
 Insurance 7 
 
 Interest 8 
 
 London Assurance Company. . .5 
 
 M 
 Moss & Benson 9 
 
 N 
 Norris & Bell 3 
 
 O 
 Ord & Davis 3 
 
 P 
 Profit and Loss .8 
 
 R 
 
 Runcorn, Robert & Co 6 
 
 Rum, in company with H. *} 
 Hume and S. Johnson, > 9 
 each \ share J 
 
 S 
 
 Stock 1 
 
 Sheldon & Sons . .' 3 
 
 Sales on Commission 9 
 
 L 
 
146 
 
 LEDGER. 
 
 (0 
 
 Dr. 
 
 Stock. 
 
 ibOJ 
 A p r 
 Juiu 
 
 Fo Sundries, 
 l'o Balance. 
 
 3926 
 
 6670 
 
 s.\ d. 
 S'll 
 1010 
 
 13 9 
 
 Dr. 
 
 Cash. 
 
 Apr. 
 May 
 
 To Stock . . . 
 To Sundries 
 To Sundries 
 
 30>To Suudries 
 
 1 
 
 1087 
 
 7 
 
 2 
 
 747 
 
 7 
 
 4 
 
 71619 
 
 8 
 
 1117,13 
 
 3669 
 
 9 
 
 
 
 10 
 6 
 
 
 
 7 
 
 11 
 
 Dr. 
 
 Bills Receivable. 
 
 Apr. 
 May 
 
 JllM 
 
 To Stock . . 
 1\> Sundries 
 To Sundries 
 L'o Suudries 
 
 1 
 
 746 
 
 18 
 
 2 
 
 428 
 
 11 
 
 4 
 
 828 
 
 l^ 
 
 8 
 
 7S3 
 
 6 
 
 
 2786 
 
 15 
 
 I)r 
 
 Bills Payable. 
 
 Apr 
 May 
 Junt 
 
 To Cash . . . 
 To Ditto.. . 
 To Ditto.. . 
 To Balance 
 
 422 
 
 730 
 
 624 
 
 2541 
 
 4319 
 
(0 
 
 LEDGER. 
 
 147 
 
 Contra. 
 
 Cr. 
 
 Ib09j 
 Apr. 
 Junt'30 
 
 By Sundries 
 
 By Profit &; Loss 
 
 1;640<2 
 
 10 268 
 
 6670 
 
 13 
 
 Contra. 
 
 Apr. 
 May 
 
 By Sundries 
 By Sundries 
 By Sundries 
 Bv Balance 
 
 2 
 
 617 
 
 7 
 
 4 
 
 1925 
 
 5 
 
 8 
 
 929 
 
 2 
 
 10 
 
 197 
 
 14 
 
 
 3669 
 
 9 
 
 
 
 
 7 
 8 
 2 
 (i 
 
 11 
 
 Contra. 
 
 Cr. 
 
 Apr. 
 
 1 
 
 May 
 
 31 
 
 June 
 
 3 
 
 
 30 
 
 
 M 
 
 By Cash 
 
 By Ditto 
 
 By Hume & Coleman 
 
 By Cash 
 
 By Balance 
 
 2 
 
 547 
 
 7 
 
 4 
 
 345 
 
 18 
 
 6 
 
 130 
 
 15 
 
 8 
 
 578 
 
 19 
 
 10 
 
 1183 
 
 15 
 15 
 
 2786 
 
 
 
 
 Contra. 
 
 Apr. 
 VJay 
 
 JllUt 
 
 Cr. 
 
 By Stock . . 
 By Sundries 
 By Sundries 
 By Sundries 
 
 1 
 
 1356 
 
 6 
 
 c z 
 
 717 
 
 A 
 
 4 
 
 1734 
 
 5 
 
 8 
 
 511 
 
 4 
 
 
 4319 
 
 1 
 
 
 
 9 
 
 8 
 
 
 
 t * 
 
148 
 
 LEDGER. 
 
 (2) 
 
 Dr. House at Windsor. 
 
 1809 
 Apr. 
 
 To Stock. 
 
 841 
 
 1-1 
 
 
 
 Dr. 
 
 Cotton Wool. 
 
 Apr. 
 
 June 
 
 To Stock 20 Bales. 
 
 To Profit Sf Loss 
 
 1 
 
 10 
 
 533 
 51 
 
 585 
 
 16 
 10 
 
 Dr. 
 
 Cotton Yarn. 
 
 Apr 
 
 June 
 
 Co Stock 
 
 Ho Profit Sp Loss. 
 
 1 
 10 
 
 987 
 10 
 
 997 
 
 10 
 3 
 
 13 
 
 T>i- Ashes. 
 
 Apr, 
 
 I JuD< 
 
 To Stock 77 Casks. 
 
 To Profit <Sf Loss 
 
 1 
 
 10 
 
 290 
 87 
 
 377 
 
 11 
 
 19 
 
<*) 
 
 LEDGER. 
 
 149 
 
 Contra. 
 
 Cr. 
 
 1809 
 Jun 
 
 30 
 
 By Balance. 
 
 10 
 
 841 
 
 d. 
 
 
 Contra. 
 
 Cr. 
 
 Ma^ 
 
 31 
 
 By Sundries .20 Bales. 
 
 585 
 
 Co.NTRA. 
 
 Cr. 
 
 May 
 
 June 
 
 By Jami i s Forbes & Co. 
 By Balance 
 
 Contra, 
 
 3y James Forbes & Co 
 
 By Debentures 
 
 By Sheldoa & Sons. . . . 
 
 5 186 
 
 10 
 
 811 
 
 997 
 
 3 
 9 
 
 13 
 
 Cr. 
 
 M 
 
 ay 
 
 52 Casks 
 25 Casks 
 
 77 
 
 247 
 
 10 
 
 120 
 
 377 1 V 
 
150 
 
 LEDGER. 
 
 (S> 
 
 Dr. Counting-House Furniture. 
 
 Ksuy 
 Apr. 
 
 1 
 
 To Stock 
 
 1 
 
 £ 
 
 78 
 
 s. 
 
 17 
 
 6 
 
 
 Dr* Sheldon & Sons, London. 
 
 Apr. 
 May 
 
 1 
 
 8 
 12 
 
 30 
 
 To Stock 
 
 1 
 
 4 
 6 
 
 7 
 
 241 
 
 458 
 303 
 120 
 
 a 
 
 6 
 
 
 
 
 8 
 
 
 To Bills Payable . . 
 
 To Muslins on Commission 
 
 To Ashes 
 
 
 1122 
 
 18 
 
 8 
 
 Dr. Norrts & Bell, London. 
 
 Apr. 
 May 
 
 1 
 
 16 
 
 7 
 
 To Stock 
 
 1 
 3 
 5 
 
 146 
 
 4 
 
 169 
 
 319 
 
 1 
 
 7 
 
 
 9 
 
 8 
 4 
 
 
 
 
 To Interest 
 
 To Osnaburcs ou Commission 
 
 
 Dr. Ord & Davis, London. 
 
 Apr. 
 
 1 
 
 To Stock 
 
 1 
 
 212 
 
 6 
 
 
 
 
(3) 
 
 LEDGER. 
 
 151 
 
 Contra. 
 
 Cr. 
 
 1809 
 June 
 
 30 
 
 By Balance. 
 
 78 
 
 Contra. 
 
 By Export Goods. 
 
 By Cash 
 
 By Ditto 
 
 By Balance ...... 
 
 Cr. 
 
 Apr. 
 Maj 
 Junt 
 
 
 45 Q 
 
 9 
 
 4 
 
 241 
 
 3 
 
 S 
 
 i2( 
 
 ( 
 
 10 
 
 303 
 
 6 
 
 
 1122 
 
 18 
 
 Contra. 
 
 Cr. 
 
 Apr. 
 June 
 
 By Bills Receivable. 
 By Balance. ... 
 
 June 
 
 150 
 169 
 
 319 
 
 Contra, 
 
 By Cash 
 
 By Profit & Loss 
 By Balance 
 
 26 10 
 
 148112 
 
 212 f> 
 
152 
 
 LEDGER, 
 
 (4) 
 
 Dr 
 
 James Feilding & Co. London. 
 
 1809 
 A pr. 
 
 L6 
 
 Uo Bills Payable. 
 
 416 15 
 
 Dr 
 
 Evans & Bayley, London. 
 
 June 13 
 
 I'o Rum in Co 
 
 667 
 
 Dr 
 
 Samuel Johnson, London. 
 
 Apr. 
 May 
 
 To Bills Payable. 
 
 To Ditto 
 
 To Cotton Wool. 
 
 300 
 64S 
 37 8 
 
 132: 
 
 Dr. Thomas Allwood, London. 
 
 A.pr. 
 
 May 
 June 
 
 8 To Casb . 
 
 To Interest 
 
 7 To Linen on Commission. 
 22 To Rum in Co. 
 
 146 
 
 1 
 134 
 
 502 
 
(4) 
 
 LEDGER. 
 
 153 
 
 Contra. 
 
 Cr. 
 
 1809 
 
 Apr. 
 
 By Stock . 
 
 1 4i( 
 
 Contra. 
 
 Cr. 
 
 Apr. 
 
 Ala) 
 
 J ant 
 
 By Stock... 
 By Insurance 
 By Ditto . . . 
 Qy Balance, 
 
 1 
 
 22 
 
 3 
 
 3 
 
 34 
 
 I 
 
 7 
 
 to 
 
 7 
 
 10 
 
 60C 
 
 7 
 
 667 
 
 
 
 
 
 Contra. 
 
 By Stock 
 
 By Rum in Co 
 
 By Balance . . . 
 
 Cr 
 
 Apr. 
 June 
 
 Contra. 
 
 Apr.) 8 
 I 
 
 30 
 
 By Bills Receivable 
 
 By Adventure to St. Kitt's in Co. 
 By Balance 
 
 9J8 
 351 
 
 (317 
 
 Cr. 
 
 
 147 
 
 7 
 
 
 97 
 
 3 
 
 
 ^57 
 
 9 
 
 i 
 
 j 
 
 502 
 
 
 
 ! 
 
 1 
 
 
 
154 
 
 LEDGER 
 
 (5) 
 
 ; Dr. Funded Ppoperty. 
 
 
 1809 
 May 
 
 12 To Cash 
 
 £ s 
 4 720 C 
 
 d. 
 
 > 
 
 
 
 
 Dr. Hume & Coleman, London. 
 
 
 May j 
 
 1 
 
 June 
 
 2 To Cash 
 
 4 27417 
 6 252 10 
 6 130 15 
 8 130 15 
 313 3 
 
 4 
 
 15 To Muslins on Commission 
 
 
 
 2 To Bills Receivable 
 
 
 
 1 To Casli 
 
 
 
 10 To Balance ; 
 
 4 
 
 
 
 1102 
 
 8 
 
 
 
 Dr. London Assurance Company. 
 
 
 May 3 
 J une 3 
 
 1 To Richard Conder 
 
 7 6 10 
 87 1 
 
 93 11 
 
 
 
 L'o Balance * 1 
 
 s 
 
 
 8 
 
 
 
 Dr. Henry Hume, London. 
 
 
 May 2( 
 
 i 
 
 3 To Linen on Commission • 1 
 
 > 153 
 
 
 
 
 
 
 
(5) 
 
 LEDGER 
 
 Contra. 
 
 By Cash 
 
 By Balance 
 
 Contra, 
 
 By Export Goods 
 
 By Ditto 
 
 By Goodwin. & Blake 
 
 Contra. 
 
 By Richard Conder 
 
 By insurance 
 
 Contra. 
 
 By Rum in Co 
 
 By Balance 
 
 155 
 
 Cr. 
 
 1 809 
 June 
 
 367 
 352 
 
 720 
 
 Cr. 
 
 Apr. 
 
 4 
 
 Ma) 
 
 4 
 
 
 31 
 
 1 
 
 3 
 
 405 
 
 12 
 
 6 
 
 5G5 
 
 13 
 
 7 
 
 130 
 
 15 
 
 
 1102 
 
 
 
 
 i 
 
 
 
 
 Cr. 
 
 Maj 
 
 42 
 50 
 
 93 
 
 11 
 
 Cr 
 
 Jur 
 
 
 
 < 
 
 
 ( 
 
 26 
 
 18 
 
 4 1 
 
 10 
 
 126* 
 
 1 
 
 8 
 
 
 153 
 
 
 
 
 
 i 
 
 
 
 
156 
 
 LEDGER. 
 
 (6) 
 
 Dr. Robert Runcorn & Co. Manchester. 
 
 1809 
 Apr. 
 Ma } 
 
 To Stock 
 
 To Cotton Wool 
 
 To Cotton on Commission 
 
 428 
 
 
 808 
 
 41J 
 
 17 
 11 
 
 Dr. Goodwin & Blake, Bristol. 
 
 Apr. 
 Mai 
 
 31 
 
 To Stock... 
 
 Fo Sundries. 
 
 131 
 
 413 
 
 11 
 
 16 
 
 Dr 
 
 Richard Conder, New York. 
 
 Apr. 
 
 Ma; 
 
 Jum 
 
 To Stock . . . 
 To Sundries. 
 
 To Ditto 
 
 To Sundries. 
 To Balance* 
 
 1 
 
 525|17 
 
 3 
 
 371 17 
 
 7 
 
 46 
 
 ^ 
 
 ( 
 
 9 
 
 9 
 
 IC 
 
 356 
 
 13 
 
 1309 
 
 n 
 
 
 
 
 Dr. Holford, RtJCKER & Co. Hamburgh, 
 
 Apr, 
 
 18 
 
 To Sundries. 
 
 37; 
 
 12 
 
(6) 
 
 LEDGER. 
 
 157 
 
 Contra. 
 
 Cr. 
 
 1809 
 May 
 June 
 
 By Bills Receivable. 
 By Balance 
 
 Contra. 
 
 428 
 1015 
 
 1444 
 
 11 
 
 Cr. 
 
 Apr. 
 June 
 
 By Bills Receivable 
 
 By Ditto 
 
 By Profit $ Loss.. 
 
 130 
 
 283 
 
 
 
 4i; 
 
 CONTRA. 
 
 Cr. 
 
 Apr. 
 May 
 
 Junr 
 
 15JBy Cash 
 
 1 6\ By Bills Receivable , 
 
 31; By London Assurance Company . 
 20 By Cotton on Commission . . . . 
 
 c l 
 
 200 
 
 
 
 4 
 
 400 
 
 10 
 
 7 
 
 6 
 
 10 
 
 9 
 
 702 
 
 19 
 
 
 1309 
 
 19 
 
 Contra. 
 
 Cr. 
 
 JlllM 
 
 By Bills Receivable 
 By Balance , 
 
 10 
 
 150 
 
 223 
 
 373 
 
158 
 
 LEDGER. 
 
 (7) 
 
 Dr 
 
 Export Goods. 
 
 1809 
 Apr. 
 May 
 
 To Sundries 
 
 To Hume & Coleman. 
 
 565 
 
 U2 ( J 141 8 
 
 Dr 
 
 Charges. 
 
 Apr. 
 May 
 Juu 
 
 To Ca»n . 
 To Ditto. 
 To Ditto. 
 
 10 
 15 
 
 30 
 
 56 17 9 
 
 Dr. 
 
 Commission. 
 
 Juiie]30To L'lojit $ Loss 
 
 10 144 5 5 
 
 1H 5 5 
 
 Dr. 
 
 Insurance. 
 
 Apr. 
 .Vla } 
 
 To Evans & Bayley 
 To Sundries 
 
 34 
 
 6) 
 
 95 
 
 10 
 
(7) 
 
 LEDGER. 
 
 159 
 
 Contra. 
 
 Cr. 
 
 1809 
 Ap 
 
 Ma } 
 
 l3lBy Richard Conder 
 
 By Holford, Rucker «fc Co 
 
 By Debentures 
 
 By Adventure to St. Kitt's in Co. 
 
 10 
 
 335 
 
 346 
 
 56 
 
 691 
 
 142914 8 
 
 Contra. 
 
 Cr. 
 
 Apr 
 May 
 
 13 
 
 18 
 7 
 
 10 
 7 
 -20 
 26 
 31 
 
 June 20 
 30 
 
 By 
 By 
 By 
 
 By 
 By 
 By 
 By 
 By 
 
 By 
 By 
 
 By 
 
 ttichard Conder 
 
 Holford, Rucker & Co. 
 
 James Forbes & Co 
 
 Adventure to St. Kitt's in Co. 
 Osnaburgs on Commission. . . . 
 
 Linen on Commission 
 
 Muslins on Commission 
 
 Goodwin & Blake 
 
 Cotton on Commission 
 
 Richard Conder 
 
 Profit 4' Loss 
 
 3 
 
 J 
 
 13 
 
 3 
 
 5 
 
 13 
 
 5 
 
 3 
 
 2 
 
 5 
 
 8 
 
 3 
 
 5 
 
 
 
 4 
 
 6 
 
 
 
 7 
 
 6 
 
 
 
 15 
 
 7 
 
 
 
 10 
 
 9 
 
 4 
 
 11 
 
 9 
 
 
 
 9 
 
 10 
 
 31 
 
 6 
 
 
 56 
 
 17 
 
 Contra. 
 
 Cr. 
 
 Apr. 
 May 
 
 Jun< 
 
 "7 
 
 By 
 
 By 
 By 
 By 
 By 
 By 
 By 
 By 
 By 
 B.y 
 
 Richard Conder 
 
 Holford, Rucker & Co 
 
 James Forbes & Co 
 
 Adventure to St. Kttfs in Co. 
 Osnaburgs on Commission. . . 
 
 Linen on Commission 
 
 Muslin on Commission 
 
 Richard Conder 
 
 Cash 
 
 Cotton on Commission 
 
 Rum in Company 
 
 3 
 
 10 
 
 5 
 
 7 
 
 3 
 
 U 
 
 1 
 
 
 
 a 
 
 2 
 
 5 
 
 
 
 5 
 
 21 
 
 7 
 
 
 
 5 
 
 8 
 
 9 
 
 
 
 6 
 
 14 
 
 7 
 
 8 
 
 6 
 
 26 
 
 8 
 
 3 
 
 7 
 
 3 
 
 5 
 
 
 
 8 
 
 3 
 
 9 
 
 
 
 9 
 
 20 
 
 4 
 
 5 
 
 9 
 
 22 
 
 3 
 
 6 
 
 
 L 144 
 
 5 
 
 5 
 
 Contra. 
 
 Cr. 
 
 Apr. 
 
 lay 
 
 By Richard Conder , 
 
 By Holford, Rucker & Co 
 
 By James Forbes & Co 
 
 By Adventure to St. Kitt's in Co 
 
 3 
 
 24 
 
 8 
 
 a 
 
 9 
 
 13 
 
 5 
 
 10 
 
 7 
 
 5 
 
 50 
 
 14 
 
 
 95 
 
 2 
 
 10 
 
160 
 
 LEDGER. 
 
 (8) 
 
 Dr. 
 
 DEBENTURES. 
 
 I 809 
 Apr 
 
 sport Good 
 i'o Ashes 
 
 bo 
 
 66 
 
 Dr. 
 
 Interest 
 
 Apr. 
 June 
 
 Vo Cash ........ 
 
 To Ditto 
 
 To Profit % Loss 
 
 2 
 
 } 
 
 !( 
 
 8 
 
 4 
 
 10 
 
 to 
 
 13 
 
 [b 
 
 
 20 
 
 1 
 
 
 Dr. 
 
 House Expenses. 
 
 Apr. 
 May 
 June 
 
 To Cash . 
 To Ditto 
 To Diito 
 
 23 
 27 
 20 
 
 7i 
 
 9 
 
 10 
 
 
 
 Dr. 
 
 Profit & Loss. 
 
 Juru 
 
 To Cash 
 
 To Ord & Davis 
 Ho Sundries . . . 
 l'o Stock 
 
 3 
 
 26 
 102 
 268 
 
 43] 
 
 8 
 9 
 8 
 
 9 
 10 
 
(8) 
 
 LEDGER. 
 
 161 
 
 Contra. 
 
 Cr. 
 
 1809 
 
 Mas 
 
 Juiu 
 
 iy Cash. 
 Jy Ditto 
 
 56 
 10 
 
 66 
 
 Contra. 
 
 Cr. 
 
 Apr. 
 May 
 June 
 
 By Sundries 
 
 ByCash 
 
 By Cotton on Commission 
 By Richard Conder 
 
 3 
 
 6 
 
 4 
 
 4 
 
 3 
 
 5 
 
 9 
 
 ] 
 
 1 
 
 9 
 
 8 
 
 19 
 
 
 20 
 
 1 
 
 
 
 10 
 4 
 
 7 
 7 
 
 Contra. 
 
 Cr. 
 
 June 
 
 30 
 
 By Profit $ Loss. 
 
 10 
 
 71 
 
 9 7 
 
 Contra. 
 
 22 By Rum in Co 
 
 28 By Adventure to St. Kitt's in Co 
 30 By Sundries 
 
 Cr. 
 
 26 
 
 97 
 
 307 
 
 431 
 
 10 
 
162 
 
 LEDGER. 
 
 (9) 
 
 Dr. 
 
 Adventure to St. Kitt's in Co. 
 
 1 809 
 May 
 
 June 
 
 To Sundries 5 
 
 To Ditto I 9 
 
 Dr. 
 
 Sales on Commission. 
 
 £ I s.\d. 
 772 2| 
 194' 
 
 966 
 
 Apr. 
 May 
 
 Jum 
 
 To Cash. . . .paid Charges ^ Sally and Union. 
 
 To Ditto . . .paid Ditto qf Jean 
 
 To Sundries. for N. Proceeds, &c, of 40 Ps.Osnaburgs 
 To Sundries. for N. Proceeds, &c. of 200 Ps. Linen. 
 To Sundries. for N. Proceeds, &c. of 450 Ps. Muslins 
 
 To Cash .... paid Charges ^ Fanny 
 
 To Sundries. for N. Proceeds, &c. of 20 Bales Cotton 
 
 13 
 
 5 
 
 16 5 
 
 278 
 
 620 
 
 80 
 728 
 
 1891 
 
 5 
 9 
 8 
 11 
 11 
 5 
 
 71 4 
 
 Dr. 
 
 lii'M (in Co.) 
 
 May m 
 * 15 
 
 June 
 
 to Cash 
 
 L\o Moss & Benson 
 
 To Cash 
 
 To Sundries 
 
 152 
 
 627 
 
 4 
 
 102 
 
 887 
 
 8 
 
 
 
 10 
 
 6 
 
 Dr. Moss & Benson, Liverpool. 
 
 May 
 
 1 5 To Bills Payable, I 4 627 9 
 
(0) 
 
 LEDGER. 
 
 163 
 
 — ■' ' ■'■ ■" »" " ■" "■■'•"" 
 
 Contra. Cr. 
 
 1809 
 June 
 
 28 
 
 Rw William Ranrroft ......••••...•••••••• 
 
 <, 
 
 966 
 
 s. 
 9 
 
 
 
 
 
 
 Contra. Cr. 
 
 May 
 June 
 
 26 
 
 7 
 
 20 
 
 15 
 W 
 
 By Cash, received for 70 Pieces Muslins, ^ Jean . . 
 
 By Norris & Bell, for 40 Pieces Osnaburgs 
 
 By Sundries for 200 Pieces Linen • . 
 
 4 
 
 5 
 5 
 6 
 9 
 
 70 
 169 
 287 
 555 
 808 
 
 
 
 
 
 13 
 
 16 
 
 17 
 
 
 
 
 8 
 8 
 
 By Sundries for 400 Pieces Muslins 
 
 By R. Runcorn & Co. for 20 Bales Cotton 
 
 1891 
 
 7 
 
 4 
 
 Contra. Cr. 
 
 June 
 
 30 
 
 By Sundries 
 
 9 
 
 887 
 
 
 
 
 
 
 
 
 
 
 Contra. Cr. 
 
 May 
 
 15 
 
 By Rum in Company 
 
 7 
 
 627 
 
 9 
 
 
 
 lsj a.wviua .** >_/vr»ji ± **i J , » . , , ••••....••••... 
 
 
 
 i 
 
 M2 
 
164 
 
 LEDGER. 
 
 (10) 
 
 Dr. 
 
 James Forbes 8c Co. Dublin. 
 
 1809 
 May 
 June 
 
 To Sundries. . ...... 
 
 To Bills Payable 
 
 449 
 150 
 
 599 
 
 3 
 
 14 
 
 17 
 
 5 
 
 
 
 Dr. Collins & Greenhill, Montrose. 
 
 June 
 
 To Bills Payable. 
 To Balance 
 
 8 
 10 
 
 360 
 388 
 
 749 
 
 10 
 18 
 
 Dr. William Bancroft, St. Kitt's. 
 
 June 
 
 28 
 
 To Adventure to St Kitt's in Co. 
 
 966 
 
 Dr. 
 
 Balance. 
 
 June 
 
 30 
 
 To Sundries. 
 
 10 
 
 7613 
 
 16 
 
(10) 
 
 LEDGER. 
 
 165 
 
 Contra. 
 
 Cr. 
 
 1809 
 May 
 June 
 
 By Linen on Commission. 
 By Balance 
 
 335 
 
 599 
 
 16 
 
 17 
 
 Contra. 
 
 Cr. 
 
 May 
 
 By Osnaburgs on Commission. 
 By Muslins on Commission. . . 
 
 156 
 593 
 
 749 
 
 Contra. 
 
 Cr. 
 
 ;2S 
 30 
 
 By Bills Receivable. 
 liy Balance 
 
 10 
 
 350 
 616 
 
 5 
 4 
 
 966 
 
 9 
 
 
 
 Contra. 
 
 Cr. 
 
 Jane 
 
 30 
 
 By Sundries. 
 
 10 
 
 7613 
 
 16 
 
t^^^tt^mmmmimm^mmmm^^imii^mam 
 
 END OF LEDGER C. 
 
ELEMENTARY PRINCIPLES AND RULES. 
 
 CHAP. Vj 
 
 ON PARTNERSHIP ACCOUNTS. 
 
 jPaRTNERSIIIP is when two or more persons unite in Trade, and 
 agree to divide the Profits, or sustain the Losses arising from the con- 
 cern, according to their respective shares in the Capital. 
 
 The methods of stating Partnership Accounts usually given by writers 
 on Book-keeping, and which are taught in most Schools, being obso- 
 lete and useless in business, it is unnecessary to enumerate them, w r e 
 shall therefore proceed to fetate such as are approved and followed in 
 modern practice. 
 
 The Rooks of a Copartnery should be kept as if they belonged to one 
 person only, but the plural number should be used, We, us, and ours, 
 instead of /, me, mine, and the like. 
 
 When the Capital is fixed upon to be employed in the Business, 
 
 Sunories Drs. to Stock (in Co.) 
 
 Each Partner — for his share or proportion. 
 
 Wiient these Shares are paid in, 
 
 Cash (or the article received) Dr. to Sundries. 
 
 To each Partner — for his share. 
 
 In general, one account is sufficient for each Partner, and it should 
 
 be kept in the same manner as that of any neutral person. 
 
 If the Capital be increased, the entries are the same as at commence- 
 ment ; if it be decreased, the entries are reversed. 
 
 At Balancing the Books, if the business has been successful, and the 
 profits are to be divided, enter Profit and Loss Dr. to each Partner for 
 his share of gain. When the Profit is to be applied to increase the Stock, 
 enter Profit and Loss Dr. to Stock for net gain. 
 
 If there has been a Loss on the Business, the last entries are reversed. 
 
 No other Entry is necessary until some of the Partners are leaving the 
 
 concern, or until an alteration in the shares take place; in either case 
 
 the books should be previously balanced, and each partner's account 
 
 closed. 
 
 The business of a West-India Merchant, who is in part owner and 
 husband of several ships, affords very great variety in the transactions ; 
 and to render that variety as extensively useful as possible, we have 
 made the present set a Company Concern* 
 
 As the Subsidiary Books in the preceding set are given complete, it is 
 presumed by this time that the Learner fully understands the method of 
 journalising them ; on this account, as well as to avoid extending the 
 
168 PARTNERSHIP ACCOUNTS. 
 
 work, we have given only the Journal and Lodger, which are sufficient 
 for exhibiting the method of stating Partnership Accounts. 
 
 REMARKS ON THE FOLLOWING SET : 
 JOURNAL. 
 
 This Book commences with the articles of a former Balance, supposed 
 to be transferred from a preceding Ledger. 
 
 The goods received to sell on Commission in a West-I dia business 
 b^ing generally bulky, we have opened separate accounts tor each ar- 
 ticle. This is preferable to opening accounts lor the goods received by 
 each vess 1, because fewer accounts in general are necessary ; besides 
 the amount of the sales of each article is seen at one view, together with 
 what remains on hand at taking a Balance. 
 
 It is remarkable that no writer on this subject has introduced either 
 at the opening or closing of the Books, examples of consignments on 
 which money has been advanced for charges, although a very common 
 case in real business. By avoiding transactions of this kind, the fallacy 
 of the method of stating the charges, adopted by some late writers, does 
 not appear. In order to shew the proper method, we have introduced 
 examples of consignments on hand at the opening of the books. These 
 accounts being charged with every outlay previous to the former Balance, 
 are afterwards debited for the charges arising from the disposal of the 
 goods, such as Interest and Commission. The difference of the two 
 sides consequently must be the charges remaining unpaid (if any) and 
 the sum for Warehouse or Cellar-rent,* and these accounts are closed 
 by transferring the same to the Cr. side of Charges. i This should al- 
 ways be done when any of the Goods on Commission are sold. 
 
 In the month of Sepiember more consignments are received, on which 
 the usual charges at landing are paid, and therefore entered to the Dr. 
 of these respective accounts ; but agreeable to a writer above alluded to, 
 who sa- s his u arrangement is according to the approved practice of the 
 first Counting-houses," these would have been carried to the general ac- 
 count of Charges, and consistently enough, with what that account 
 should exhibit, the difference of the two sides at Balancing carried to 
 Trofit and Loss. J 
 
 * This article of charge is in general not an outlay, as one of the writers above al- 
 luded to, v. .'. a. iab v makes it. 
 
 t See mom st, Journal, p:ge 179. 
 
 pranl bad not . .irriedtbe whole of the balance of this account to Profit 
 
 and Jo s, he must have onlj I that such apart belonged to his employers, and 
 
 carried the same to Balan e AccouYil accordingly. We s v supposed, for it would be but 
 ss work to select fr m the general mass of charges upon the business that propor- 
 tion for which his employers were accountable. 
 
 ;ie his method may appear at first view to be both systematic and correct, but 
 the experienced Accountant will consider it rather an idle speculation of a mere theorist, 
 than an improvement of modern practice. 
 
REMARKS ON THE FOLLOWING SET, ug 
 
 Agreeable «o the practice of the best regulated Counting-houses, we 
 have charged Interest on all Accounts, whether real or personal,* and 
 estimated the Balances of those of the former, at what is considered 
 their present value. This is always necessary, in order to take an ac«. 
 curate and satisfactory Balance. It is particularly so in Partnership 
 concerns, previously to any partner leaving the business, or new ones 
 being admitted ; because if this be not attended to, the Profits or Losses 
 will appear so much greater or less, as the interest may be either in fa- 
 vour of, or against the Balance. 
 
 LEDGER. 
 
 % 
 
 The accounts in this Book are opened by placing together all accounts 
 of the same kind. This arrangement will be found exceedingly useful in 
 extensive trade, as we have occasion frequently to look into accounts of 
 a particular class at the same time. 
 
 The only acco n s that require any farther explanation are, Stock, 
 and the Partners Account 's. 
 
 STOCK is considered as a joint- account , to be divi led at <uch periods 
 and in such proportions as are directed by the articles of Copartnery ; 
 previous to which the Balance should always include the amount or value 
 of the Company 's estate, both Heal and Personal. 
 
 The PARTNERS ACCOUNTS are kept in the same way as those 
 of any other person : they exhibit only the money paid to, or any other 
 articles received from the concern for private use, tog ther with the in- 
 terest on their respective shares, and the sum a' lowed as a salary to the 
 partner who manages the business. The Balances are carried forward 
 like an> other personal accounts, until the profits be divided, or an al- 
 teration in the shares take place, or the term of the copartnery expire, 
 previous to any of which these accounts must necessarily be closed. 
 
 It is nof necessary that the Profits or Losses at every General Balance 
 appear at the respective accounts of the partners in the Ledger : it is 
 sufficient to note these under the Stock Account, as we have done, 
 until a generai division of that account takes place. 
 
 In fixed Companies it is usual to keep what is called a Sederunt or 
 Docquet Book, containing an Abstract of every General Balance taken 
 from the Ledger, and which statement is clo>ed by the respective shares 
 of each partner, the amount of these being the Balance of the Stock 
 Account in the Ledger. This abstract is signed by each of the partners 
 in terms of the contract. 
 
 * It may be here noticed, that no interest is computed on such accounts as are either 
 consider* d as 'ecreasing in value, or where the interest is s ttled for at a future period : 
 of the latter esc pt on are Funded Property ', and share in Ropework, the interest of both, 
 when received, ts posted from the Cash-Book to the Cr. side of the Interest Account, 
 This method should always be adopted with regard to money borrowed on bond or the 
 like, where the interest is paid annually or half yearly. 
 
TERMS OF COPARTNERY. 
 
 The following is an Inventory of our Effects, both Real and Personal, 
 being a List of the Balances in our favor and against us : Henry 
 Thornton and John Gordon, transferred from a preceding Ledger, 
 dated 30th June : each concerned in the following proportions, 
 viz. Henry Thornton three-fourths, and John Gordon one-fourth 
 Share. 
 
 The Business to be carried on under the Firm of Thornton and 
 Gordon, and to be managed by John Gordon, for which he is to 
 be allowed j£400 ^ annum in name of salary. 
 
 JOURNAL D. 
 
 Containing all the Transactions in Trade, of 
 THORNTON AND GORDON, 
 
 Merchants in London, 
 
 EXTRACTED MONTHLY FROM THE 
 
 Cash-Book 
 
 Bill-Book 
 
 Purchase-Book 
 
 Invoice-Book 
 
 Account-Sales- Book> and 
 
 Day-Book. 
 
 Commencing July 1st, 1809. 
 
JOURNAL D. 
 
172 
 
 JOURNAL. 
 
 LONDON, July, 1809. 
 
 (1) 
 
 Cash for balance in hand « 
 
 Funded Property. .£2965 at 68£ in the 3 ty* Cent. Consols. 
 Bills Receivable. . .forthe following Bills in hand, viz. 
 No. 151, Richard Mills.... due.. July 12 £ 525 
 
 154, James Weston July 26 507 
 
 155, Edward Louis Aug. 9 262 
 
 159, John Toole Aug. 14 285 
 
 169, Richard Mead Aug. 16.... ..450 
 
 176, George Smith Aug. 30 410 
 
 3 
 3 
 
 3 
 3 
 
 | 
 
 4 
 4 
 4 
 5 
 6 
 10 
 9 
 9 
 7 
 7 
 8 
 
 Sundries Drs. to Stock. 
 
 For the following Balances in our favor, the 30th ult. transferred 
 from the preceding Ledger. 
 
 10 
 
 
 
 1 
 
 15 
 
 10 
 
 
 
 Ship Minerva value .' 
 
 Ship Britannia. our one-fourth 
 
 Rope-WorkCompany .our one-sixth 
 
 Counting- Room and Cellars 
 
 Sugar on Commission . . for Duty, Freight, &c. on 40 Hhds. . 
 
 Rum on Commission.. «. .ditto „ 50 Pun... 
 
 Cotton on Commission . . . ditto 40 Bales . . 
 
 Mahogany on Commission for Freight on 80 Planks. 
 
 Merchandise for Balance on hand ^ Inventory. . 
 
 Debentures for Balance due at the Custom house. . 
 
 William Todd London 
 
 Richard Mortimer .... Bristol 
 
 James Forbes & Co. . . Dublin 
 
 Matthew Goodair Jamaica 
 
 Waller. & Co Ditto • 
 
 Hope Estate in Jamaica. our one-third 
 
 2296 
 2023 
 
 2440 
 
 2750 
 627 
 450 
 650 
 845 
 381 
 139 
 30 
 235 
 180 
 210 
 725 
 640 
 204 
 637 
 
 3175 
 
 18644 
 
 17 
 12 
 
 16 
 
 
 
 10 
 
 
 
 
 
 3 
 
 11 
 
 7 
 
 2 
 
 13 
 
 5 
 
 12 
 
 15 
 
 10 
 
 6 
 
 2 
 
 6 
 
 1] 
 
 9> 
 2 
 
 10 
 
JOURNAL. 
 
 173 
 
 (*) 
 
 LONDON, July, 1809. 
 
 1 
 10 
 
 10 
 
 10 
 
 9 
 
 8 
 7 
 
 2 
 
 Stock Dr. to Sundries, 
 
 For Balances due the 30th ult. to the following Persons, transferred 
 from the preceding Ledger. 
 
 To Henry Thornton ........ London 
 
 To Smith & Tindal Ditto ■ 
 
 To Ash & Gurney Ditto 
 
 To Thomas Kilgour. Ditto 
 
 To William Ainsworth Manchester 
 
 To Francis Barlow st. Kitt's 
 
 To Mures, Fordyce & Co.. .Jamaica 
 
 To Bills Payable. . .for the following Bills unpaid, viz. 
 
 No. 92, Moses Louis due.. July 4....<£100 
 
 93, John Heming July 8 165 
 
 95, Matthew Goodair July 13 240 
 
 98, Simon Turbutt Aug. 9 367 
 
 100, Ditto Aug. 12 139 
 
 96, William Cuming ;Aug. 23 110 
 
 104 
 
 108 
 53 
 HO 
 322 
 272 
 520 
 
 
 10 
 
 
 
 4 
 10 
 
 
 
 1122 
 
 2644 11 
 
 16! 
 
 10! 5 
 
 191 8 
 
 4 
 
 10 
 
174 
 
 JOURNAL. 
 
 LONDON, July, 1809. 
 
 W 
 
 28 
 
 Cash Dr. to Sundries, 
 
 For the fallowing Sums received this month. 
 
 Yo Waller and Co. . .received from J. Camden on their account 
 
 To Interest received 6 mos. on .£2965 in 3 $" Cent. 
 
 2(To Bills Receivable No. 151 525 10 C 
 
 154 507 
 
 4 
 8 
 
 2 
 
 13 
 
 
 1! 
 
 10 
 
 20 
 
 10 
 
 it 
 
 10 
 
 26 
 
 1 
 
 31 
 
 5 
 
 13 
 
 16 
 
 Sundries Drs. to Cash. 
 
 For the following Sums paid this month. 
 
 Bills Payable .No. 92 100 C 
 
 93 165 10 
 
 95 240 
 
 To Debentures received for Certificate ff* Mary 
 
 To Funded Property . . sold £2000 Stock at 69} add § . . 
 
 J 50 
 *40 
 
 1032 
 
 103 
 1395 
 
 
 
 
 
 10 
 
 15 
 
 
 Smith & Tindal paid in full 
 
 Ash & Gurney paid in full 
 
 Thomas KilgOlir paid on account 
 
 Henry Thornton paid him 
 
 Charges ty* Petty Cash-Book this month. 
 
 Bills Receivable Dr. to Sundries. 
 
 For Bills received of the following this month. 
 
 To Matthew Goodair. .No. 180. .due Sept. 6 
 
 To Richard Mortimer. ... 181 Aug. 10.. 500 o 
 
 1 82 Scpt.14 . . 225 15 
 
 Sundries Drs. to Bills Payable. 
 
 For Bills accepted to the following this month. 
 
 Mures, Fordyce& Co. .No. 101. due Sept. 10.. 180 10 C 
 
 i m 
 
 Francis Barlow 103. . 
 
 .Sept. 13.. 210 5 
 • Aug. 23 
 
 2721 
 
 505 
 
 108 
 53 
 30 
 
 100 
 6 
 
 
 
 9 
 
 
 
 
 803 
 
 150 
 
 725 
 
 875 
 
 15 
 
 330 
 250 
 
 580 
 
 * 10 : p ' I u 
 
 st for the Property Tax. 
 
JOURNAL. 
 
 175 
 
 (4) 
 
 LONDON, July, 1809. 
 
 20 
 
 6 
 
 G 
 10 
 
 Cotton on Commission Dr, to Sundries, 
 
 To Interest 1 14 
 
 To Commission 9 9 
 
 To John Hanson, .for net proceeds of 20 Bales 1^, .. ,. 
 
 ^ the Ann, due Oct. 2:3, <$* S. B. 
 
 Sundries Drs. to Insurance. 
 
 For Cost of Insurances made this month on Produce consigned us 
 by the following vessels, Jamaica to London, premium at 9 Guin 
 ffi cent, to return 4 ffi cent, for Convoy and Arrival . . . . D. B. 
 
 John Hansqji Premium on c£570 on Sugar and Cotton 
 
 ^ Eliza, Policy 33s. Commission \ ffi Cent , 
 
 Waller & Co Premium on o£2100 on Sugar and Rum 
 
 cjf Minerva, Policy 11 5s. 6d. Commission \ ^ Cent. . . 
 / Mures, Fordyce & Co. .Premium on £\\ 00 on Sugar, Cotton 
 and Mahogany, ^ ditto, Policy 60s. 6d. Com. \ ^ Cent. 
 
 6 
 10 
 
 Insurance Dr. to Sundries, 
 
 For the Premiums, &c. as above. 
 
 To James Hazard. .Prem. and Pol. on ,*£570 ^ Eliza. . 
 
 To London Assurance Co on 3200 y Minerva 
 
 To Commission .... for | y Cent. on^3770 
 
 William Todd Dr. to Cotton on Commission. 
 
 For amount of l 20 Bales ^ the Ann, sold him, payable at thre* 
 months D. B. pa. . .. . n ..\ »..., 
 
 i c 2 
 
 Mahogany on Commission Dr. to Thomas Kilgou. 
 
 For Charges paid by him at shipping 80 Planks to Dublin, ffi the 
 Union, O'fJara, consigned f\r sale to James Forbes & Co. 
 a* |^ D. B. pa 
 
 317 
 
 5S 
 
 214 
 112 
 
 385 
 
 7 
 14 
 
 9 
 
 11 
 
 55 
 311 
 
 18 
 
 385 
 
 10 
 
 4 
 
 17 
 
 11 
 
 378 
 
 10 
 
 10 
 
 13 
 
176 
 
 JOURNAL. 
 
 LONDON, August, 1809. 
 
 (5 
 
 
 
 y 
 io 
 
 1 1 
 
 23 
 
 \6 
 
 27 
 28 
 
 9 
 
 12 
 
 23 
 
 18 
 20 
 23 
 26 
 31 
 
 12 
 
 Cash Dr. to Sundries. 
 
 For the following Sums received this month. 
 
 \> Bills Receivable. , 
 
 .No. 16Q 450 
 
 155 262 
 
 181 500 
 
 159 285 
 
 176 410 
 
 10 
 1 
 
 
 15 
 
 
 I\> Wjliiam Todd . . . .received in full 
 
 I\i lo'ere^t . .rec. 1 years interest on Slock in Pope-work Co. 
 
 IVSMp Britannia |. .received our Share of gain 
 
 Vo Henry Thornton . received of him 
 
 2319 
 
 Sundries Drs. to Cash. 
 For the following Sums paid this month.' 
 Bills Payable No. 
 
 98. 
 .100. 
 . 96. 
 .103. 
 
 .367 4 
 
 .139 10 
 
 .110 
 
 .250 
 
 Proprietors of Hope Estate, .paid Craig ^ receipt 
 
 John Gordon paid him 
 
 John & Archibald Sidney. . . .paid Smith to order 
 
 Funded Property, bought £ 1500 in the 4 ^ Cents, at 81 J. 
 
 Interest for Discounts paid at the Bank. 
 
 Charges as ^ Petty Cash-Book this month. . . 
 
 Bills Receivable Dr. to Sundries, 
 
 For Bills received of the following this month. 
 
 To Waller & Co. 
 
 .No. 183..dueSept. 10..210 9 I) 
 
 184 Oct. 3.. 68 14 6 
 
 lo James Forbes & Co. . .185. ... .Sept. 18.. 300- 
 186 Oct. 12.340 10 
 
 1908 
 
 210 
 22 
 
 157 
 20 
 
 866 
 
 173 
 60 
 
 42 
 
 1222 
 
 1 
 
 8 
 
 ,*374 
 
 279 
 
 640 
 
 12 
 
 10 
 
 19 
 
 
 
 14 
 
 15 
 
 
 
 14 
 
 10 
 2 
 2 
 
 18 
 
 10 
 
 919 13 
 
JOURNAL. 
 
 177 
 
 {«) 
 
 LONDON, August, 1809. 
 
 10 
 17 
 
 Sundries Drs. to Bills Payable. 
 
 For Bills accepted to the following this month. 
 
 Matthew Goodair No. 104. .due Sept. 18 
 
 J. & A. Sidney 105 Oct. 2.. 220 14 
 
 106 u ..12.. 170 
 
 11 
 
 9 
 11 
 
 10 
 
 Merchandise Dr. to Sundries* 
 
 For Goods bought of the following Persons in this month, as 
 ^ Bills of Parcels ...P.B. 
 
 To Jones & Coleman Aug. 2 258 17 6 
 
 23 140 10 
 
 136 
 390 
 
 527 
 
 10 
 14 
 
 4 
 
 To Brookes & Spencer 1 1 
 
 To Henry Hume& Son 4.... 120 11 
 
 22 150 6 ( 
 
 26 340 It 6 
 
 To Smith & Tindal 12.... 95 14 
 
 14 140 16 3 
 
 Cotton on Commission Dr. to Sundries. 
 
 For Net Proceeds, &c. of 20 Bales, as follows. . . .S. B. 
 
 To Waller & Co to Bales ^ Augusta, due Nov. 4. . 
 
 To Francis Barlow ..10 ^ Hopewell, » . .4 . . 
 
 To Interest for Amount on Duty and Freight. . , 
 
 To Commission for 2f <g^ Cent, on the Sales 
 
 '- 
 
 399 
 423 
 
 611 
 
 23C 
 
 1671 
 
 7 6 
 
 16 ( 
 
 9 
 
 10 2J ( 
 
 3 3 
 
 180 
 
 184 
 
 3 
 
 11 
 
 19 3 
 2 
 
 IS 
 
 378 
 
 10 2 
 
 10 
 
 Rum on Commission Dr. to Sundries. 
 For Net Proceeds, &C. of 50 Pun. qp* Columbus, as follows, 
 To Mures, Pord)Ce& Co.. . to Puncheons, due Oct. 6 - 
 
 To Waller & Co 40 ii i.i 25 . , 
 
 lo Interest .fa Amount on Duty and Freight 
 
 To Commission . ., for 2[^ Cent on the Sales. 
 
 11/ 
 
 524 
 
 23 
 670 
 
 14 
 4 
 2 
 
 3 
 
 10] 
 
178 
 
 JOURNAL. 
 
 LONDON, August, 1809. 
 
 (7) 
 
 4 
 15 
 
 20 
 
 fo Proprietors of Hope Estate 25 Hhds. ^ Minerva 
 
 due Oct. 10 , 
 
 To Interest f or Amount on Duty, &c 
 
 To Commission f or 2f f Cent, on the Sales 
 
 to 
 
 1 
 
 8 
 
 16 
 
 Sugar on Commission Dr. to Sundries. 
 For Net Proceeds, &c. of 40 Hhds. as follows. . . . S. B. 
 
 To M. Goodair . . 5 Hhds. ffi Fame, due Oct. 7. .140 10 
 10 ^ Mars, 11 18.. 289 15 6 
 
 William Todd Dr. to Cotton on Commission. 
 For amount of 20 Bales sold him, payable at three months .D. B. 
 
 430 
 
 730 
 16 
 
 1229 
 
 16 
 
 460 
 
 10 
 
 Sundries Drs. to Insurance. 
 For the following effected this month. . . . D. B. 
 
 Proprietors of Hope Estate . for Premium on £\ 700 
 on 60 Casks Sugar, ffi" Minerva, Jamaica to 
 London, at 9 Gum. ^ Cent. Policy 93s. 6d. 
 Commission 170s 173 16 6 
 
 Premium on £ 600 on 20 Hhds. Sugar, ^ 
 
 Neptune to Bristol, at 5 Guineas ffi Cent. 
 
 Policy 33s. Commission 60s. certain 34 13 
 
 Ship Minerva for Premium on .£2750 
 
 insured on the Ship valued at this Sum, 
 Jamaica to London, at 4 Guineas <$* Cent. 
 certaifi, Policy 154s 
 
 2 
 
 11 
 
 u 
 
 16 
 
 
 
 Insurance Dr. to Sundries* 
 
 For the Premiums and Policies on the above. 
 
 To James Hazard Prem. and Pol. onc£lOO() ^ Minerva. 
 
 To London Assurance Co. .ditto on .£700 <jf ditto 68 l 
 
 • on .£600 ^Neptune. 31 13 
 
 on 2700 on S'hip 183 4 
 
 To Commission for j ^ Cent, on .£2300. 
 
 208 
 
 123 
 
 331 
 
 13 
 
 97 
 
 222 
 11 
 
 331 
 
 
 
 i 
 
JOURNAL. 
 
 179 
 
 (8) 
 
 LONDON, August, 1809. 
 
 3 
 
 M 
 
 20 
 
 4 
 
 6 
 
 10 
 
 15 
 
 31 
 
 Sundries Drs. to Rum on Commission* 
 
 For Amount of 50 Puncheons ^ Columbus, sold this month, 
 D. B. 
 
 William Ainsworth 10 Pun. at 2 months , 
 
 Ash & Gurney io at 2 ditto 
 
 James Forbes & Co. . J . . 30 at 3 ditto 
 
 Sundries Drs. to Sugar on Commission. 
 For Amount of 40 Hhds.sold at 2 months, this month. . D. B. 
 
 John Panton 5 Hhds. ffi Fame. . . 
 
 Richard Mortimer. .10 ^ Minerva. 
 
 Dennison & Son . . . .15 ty* ditto . . . 
 
 Edward Hemming . . 10 *$* Mars . . . 
 
 Sundries Drs. to Charges. 
 For Amount at Delivery, to close the following Accounts. ,D. B. 
 
 Sugar o n Commission on 40 Hhds. . 
 
 Rum on Commission on 50 Pun. . , 
 
 Cotton on Commission . ... on 40 Bales . 
 
 201 
 500 
 
 17 
 
 
 5 
 
 922 
 
 246 
 522 
 777 
 536 
 
 8 
 
 10 
 
 1 
 
 10| 
 
 2083 
 
 3 
 
 6 
 
 17 
 
 21 
 
 if a 
 
ISO 
 
 JOURNAL. 
 
 LONDON, September, 1809. 
 
 (9 
 
 6 2 
 
 10 
 
 u 
 
 18 
 
 8 
 
 8 
 10 
 12 
 
 17 
 20 
 
 26 
 28 
 30 
 
 Cash Dr. to Sundries. 
 
 For the following Sum;; received this month. 
 
 Vo Bills Receivable. 
 
 .No. 180 150 
 
 183 210 9 
 
 182 225 15 
 
 185 300 
 
 ro Ship Minerva. . received for Freight, &e. from Jamaica, 
 
 viz. William Alston 100 2 11 
 
 George Coleman 125 1 
 
 Ricb&rd Bow 1-2S 
 
 William Blank 239 14 9 
 
 David Mead 306 12 6 
 
 To Hum on Commission, .received Drawback en SO Pun. .. . 
 
 To Debentures .received on Goods ^ Jupiter 
 
 1.0 Interest , . for discounts allowed on Accounts paid this mo. . 
 
 886 
 
 897 
 
 11 2 
 
 138U9 
 7610 
 54 12 
 
 2053 
 
 10 
 13 
 
 18 
 
 10 
 
 ii 
 22 
 
 n 
 
 12 
 20 
 % 8 
 
 20 
 30 
 
 '26 
 30 
 
 Sundries Drs. to Cash. 
 For the following Sums paid this month. 
 
 Jones & Coleman paid in full 
 
 Elenry Hume & Son . . . .paid in full 
 
 Bills Payable No. 101 120 10 
 
 102 210 5 ( 
 
 .104 136 10 C 
 
 Smith & Tinda! . . .paid in full 
 
 Sugar on Com. . . prime and post Entries ^ Eliza.. 256 10 ( 
 Freight, &c. ^ ditto 57 14 .' 
 
 16 
 
 Hum on Commission . . pa id as above <"[f ditto 
 
 John Gordun paid him 
 
 Duties paid prime Entry ^ Minerva . . . .2000 o 
 
 post Entry ^ ditto 804 5 1 
 
 Charges paid on Goods ^ Dolphin, for Jamaica 37 13 
 
 as gf Petty Cash-Book 22 15 11 
 
 >\\'\p Minerva . . paid Captain Noble in full 
 
 Profit & LOSS, .paid 1st Clerk's Salary duo this day.. 37 10 
 
 paid 2d ditto "... .ditto ..".. 15 
 
 399 
 611 
 
 467 
 
 236 
 
 314 
 
 73 
 120 
 
 2S04 
 
 60 
 
 763 
 
 52 
 
 59031 4 
 
JOURNAL. 
 
 181 
 
 (10) 
 
 LONDON, September, 1S09. 
 
 o 
 
 26 
 
 26 
 
 10 
 12 
 
 Bills Receivable Dr. to Sundries, 
 
 For Bills received of the following this month. 
 
 To James Forbes & Co. . . No. 187, due Nov.SO 
 
 Co Proprietors of HopeEstate . . 1 88 . . . Oct. 10 . . 300 
 ...*.. 189 ..-•♦. h. 20. . 325 12 I) 
 
 To Richard Mortimer 190 « .12 
 
 Sundries Drs. to Bills Payable. 
 
 For Bills accepted to the following this month. 
 
 John Hanson No. 107. .due Oct. 2 it>5 00 
 
 108 11 ..,2 100 15 
 
 J. & A.Sidney 109 Nov. 2 
 
 7|Waller & Co HO Oct. 10.. ..150 10 
 
 HI Nov. 4. . . . £00 5 
 
 15 
 
 15 
 
 Sundries Drs. to Insurance. 
 
 For Return of Premium on ,£5470 at 4 ^ Cent, for Convoy 
 and Arrival of the following Vessels . . . . D. B. 
 
 London Assurance Co on .£3900. 
 
 James Hazard on 1570. 
 
 •£$470 
 
 Insurance Dr. to Sundries. 
 
 For the ahove being done on Account of the following. 
 To John Hanson £ 570 ^ Eliza 
 
 To Waller & Co 21 00 <$* Minerva 
 
 To Mures, Fordyce & Co 1 100 ^ ditto 
 
 To Proprietors of Hope Estate . . 1700 ^ ditto 
 
 ,£5470 
 
 500 
 
 625 
 522 
 
 1647 
 
 12 
 2 
 
 19 
 
 225 
 120 
 
 350 
 
 696 
 
 156 
 
 62 
 
 218 
 
 
 16 
 
 
 
 
 29 
 84 
 44 
 68 
 
 2U 
 
182 
 
 JOURNAL. 
 
 LONDON, September, 1809. 
 
 (11) 
 
 Matthew Goodair 
 
 Waller & Co 
 
 Mures, Fordyce & Co. 
 
 I. & A. Sidney 
 
 Proprietors of Hope Estate 
 
 Cits. 
 
 Sundries Drs. to Sundries. 
 
 For Goods shipped on hoard the Dolphin, Richard Lyon, for 
 Jamaica, by order and for Account and Risk of the following 
 Persons as ^ Invoices, dated this day. 
 
 -Drs.- 
 
 Merchandise. 
 
 •222 9 6 
 
 162 12 7 
 
 301 14 8 
 
 394 16 7 
 
 665 4 5 
 
 Merchandise 1 746 17 
 
 Charges 
 
 Commission 
 
 Insurance 
 
 Charges. 
 
 5 14 6 
 
 6 8 
 4 7 6 
 8 9 G 
 
 12 13 4 
 
 37 13 4 
 
 6 19 1 
 
 5 3 6 
 
 9 6 
 
 12 5 8 
 
 20 12 11 
 
 54 7 
 
 13 19 C 
 10 10 6 
 18 8 
 24 9 
 40 15 
 
 249 2 
 
 184 
 
 440 
 
 739 
 
 108 3 
 
 1947 
 
JOURNAL. 
 
 183 
 
 (12) 
 
 LONDON, September, 1809. 
 
 20 
 
 Insurance Di\ to London Assurance Company, 
 
 For Premium on j£l950 insured on Goods <jp* the Dolphin, 
 Richard Lyon, for Jamaica, at 5 Guineas ffi Cent. 
 Policy 110s D. B, pa 
 
 26 
 
 26 
 
 30 
 
 12 
 
 10 
 
 IC 
 
 9 
 
 Debentures Dr. to Merchandise* 
 
 For Amount of Bounties and Drawbacks on the Goods shipper 
 <ffi* the Dulphin, for Jamaica Deb. B. pa 
 
 J. Forbes 6c Co. Dr. to Mahogany on Commission. 
 
 For Net Proceeds of 80 Planks, consigned them in July, due 
 November 1st, as <$* Account Sales received this day, 
 amounting- to j£285 11 6 Irish, at 1GJ ^ Cent, ex- 
 change , D. B. pa 
 
 Mahogany on Commission Dr. to Sundries. 
 
 Vo Commission . .for ourCommission on the above at 2£^" Cent, 
 Vo Waller & Co. . for Net-proceeds of 80 Pianks <]> v the Colum- 
 bus, due November 1st 
 
 Sundries Drs. to Ship Minerva. 
 
 or Amaunt of Freight, &c. from Jamaica, owing at this date, 
 V>y the following Persons . . . .D. B. 
 
 John Panton 
 
 Thomas Kilgour 
 
 Smith & Tindal 
 
 Brookes & Speucer 
 
 132 
 
 15 
 
 107 
 
 17 
 
 258 
 
 6 
 220 
 
 226 
 
 12 
 
 56 
 
 82 
 
 124 
 
 93 
 
 357 
 
 19 6 
 
184 
 
 JOURNAL. 
 
 LONDON, September 1809. 
 
 (U) 
 
 16 
 
 Sundries Drs. to Sundries. 
 
 For amount of the Doty and Freight on the following produce, 
 consigned us ^ the Minerva, from Jamaica. . . .D. B. Pa. 
 
 -Diis.- 
 
 30 
 
 Sugar on Coram uo Hhds. 
 
 Rum on Comm°. ... 52 p un . 
 Cotton on Coram . . . 5 Bales 
 Mahogany 0nC0m.n1 . ,70Plks. 
 
 -Crs. 
 
 Duties 2804 3 
 
 Skip Minerva 
 
 2514 3 10 
 
 242 14 2 
 
 9 4 10 
 
 38 3 
 
 Freights. 
 
 £65 13 K 
 
 145 12 6 
 
 6 18 7 
 
 22 10 
 
 740 14 11 
 
 Sundries Drs. to Commission. 
 
 For -£ ffi* Cent, on the following Sums paid and received. 
 
 7MatfhewGoodair.... 
 
 Waller & Co 
 
 Mures, Fordyce & Co. 
 
 John Hanson 
 
 J. & A. Sidney 
 
 Francis Barlow 
 
 Sums Paid. 
 
 136 
 350 
 
 10 
 15 
 
 S3Q 15 
 
 2 f 25 15 
 
 553 
 
 250 
 
 8 ( 
 
 
 Sums Received. 
 
 3071/ 
 
 388 
 16 
 60 
 
 17 
 6 
 3 
 
 10 
 
 3544 
 
 18 
 
 150 
 
 
 3 6 
 
 12 
 
 * Account Current Book. 
 
JOURNAL. 
 
 185 
 
 (H) 
 
 LONDON, September, 18Q9. 
 
 30 
 
 Sundries Drs. to Sundries. 
 
 For Postage of Letters, and interest clue on the following 
 Accounts to this date. 
 
 -D 
 
 RS.- 
 
 g Ship Minerva 
 
 3 Ship Britannia, our -J 
 
 3 Counting. Room & Cellars. 
 
 7 Matthew Goodair 
 
 7 Waller & Co 
 
 7 Mures, Fordyce & Co 
 
 7 John Hanson 
 
 8 Hope Estate, our J 
 8 J. & A. Sidney, 
 8 Francis Barlow. 
 
 30 
 
 -Crs. 
 
 Page 
 
 A. C. B. 
 
 Charges. 
 
 Postages. 
 
 6 8 
 11 
 9 3 
 5 4 
 
 15 6 
 4 8 
 
 27 14 
 
 7 3 
 
 8 2 
 3 13 
 7 18 9 
 5 IS 
 8 
 
 39 13 10 
 1 1 
 3 4 
 
 ^ 12 5 
 
 Interest J100 16 g 
 
 Proprietors of Hope Estate Dr. to Sundries. 
 For the following to close that Account. .... A- C. B. Pa. 
 
 Po Commission ... for \ <$* Cent on the sumsreceived and paid 
 
 Po Charges for Postage of Letters 
 
 Fo Interest for Balance as ^ Account 
 
 i'o J. & A. Sidney .for their '•§■ Balance of this Account. . . . 
 fo Hope Estate., for our -j. Ditto.., .Ditto 
 
 27 
 7 
 8 
 S 
 8 
 6 
 
 
 39 
 
 
 
 a 
 
 6 
 6 
 8 
 9 
 5 
 9 
 10 
 7 
 
 
 103 
 
 9 2 
 
 4 
 
 
 5 
 194 
 
 97 
 
 302 
 
 
 12 
 
 19 
 
 16 
 
 S 
 
 17 
 
 
 6 
 
 10 
 10 
 
186 
 
 JOURNAL. 
 
 LONDON, September 1809. 
 
 0* 
 
 Interest Dr. to Sundries. 
 
 For 3 month! Interest due the Partners on s£ 16000 of Stock 
 this day D. B. Pa. 
 
 ro Henry Thornton on j£l2000 . 
 
 Co John Gordon on 4000 . 
 
 «£16,000 
 
 150 
 50 
 
 200 
 
 30 
 
 Profit and Loss Dr. to John Gordon. 
 
 For 3 months Salary due hirn this day, as Managing Partner 
 1). B. Pa 
 
 30 
 
 30 
 
 Profit and Loss Dr. to Sundries. 
 
 To close the following Accounts to this date. 
 
 To Charges 
 
 To Richard Mortimer. 
 
 30 
 
 Sundries Drs. to Profit Sf Loss. 
 For Gain on the following Accounts to this date. 
 
 Ship Minerva 
 
 Ship Britannia. . . .our one-fourth. 
 
 Interest 
 
 Commission 
 
 Insurance 
 
 100 
 
 12 
 
 
 9 
 10 
 
 U 
 
 10 
 
 Profit and Loss Dr. to Stock. 
 
 For Balance of the former Account, being the whole amount of 
 our Gain for the last three months , 
 
 93 
 
 123 
 
 4: 
 
 203 
 
 
 
 1306 
 
 1141 
 
JOURNAL. 
 
 187 
 
 (16) 
 
 LONDON, June, 1809. 
 
 30 
 
 3 
 
 4 
 
 4 
 
 4 
 
 4 
 
 5 
 
 6 
 
 7 
 
 7 
 
 8 
 
 8 
 
 9 
 
 10 
 
 10 
 
 10 
 
 12 
 
 12 
 
 12 
 
 Balance Dr. to Sundries. 
 
 For Closing all Accounts that Balance in our favor. 
 
 To 
 To 
 To 
 To 
 
 r 
 
 To 
 L\> 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 To 
 Co 
 To 
 To 
 
 John Gordon . 
 Cash 
 
 30 
 
 VI 
 
 1 
 
 2 
 
 7 
 
 7 
 
 8 
 
 9 
 
 9 
 
 10 
 
 11 
 
 11 
 
 Funded Property 
 
 Bills Receivable 
 
 Ship Minerva 
 
 Ship Britannia. ...... .our one-fourth. . 
 
 Rope-work Company, .our one-sixth . . 
 
 Counting-Room and Cellars 
 
 Sugar on Commission 
 
 Rum on Commission 
 
 Cotton on Commission 
 
 Mahogany on Commission 
 
 Merchandise 
 
 Debentures 
 
 Matthew Goodair t 
 
 Mures, Fordyce & Co 
 
 Hope Estate in Jamaica, .our one-third. 
 
 John & Archibald Sidney 
 
 James Forbes & Co 
 
 William Todd ... .„ 
 
 Smith & Tindal 
 
 Ash & Gurney 
 
 John Panton 
 
 Dennison & Son 
 
 Edward Hemming 
 
 Sundries Drs. to Balance. 
 
 For Closing all Accounts wherein the Balances are against us. 
 
 Henry Thornton 
 
 Bills Payable 
 
 Waller & Co 
 
 John Hanson 
 
 Francis Barlow 
 
 Brookes & Spencer 
 
 William Ainsworth 
 
 Thomas Kilgour 
 
 London Assurance Company 
 
 James Hazard 
 
 Stock in Co. , 
 
 30 
 
 309 
 
 1851 
 
 2057 
 
 2600 
 
 600 
 
 450 
 
 658 
 
 3394 
 
 461 
 
 16 
 
 60 
 
 2? 
 
 132 
 
 15 
 
 103 
 
 3117 
 
 802 
 
 258 
 
 839 
 
 124 
 
 220 
 
 303 
 
 777 
 
 536 
 
 19746 
 
 174 
 10S7 
 
 3b 
 
 43 
 205 
 329 
 123 
 
 29 
 486 
 
 89 
 17141 
 
 10 
 3 
 
 15 
 1 
 3 
 
 11 
 4 
 8 
 1 
 
 17 
 
 6 
 6 
 
 19 
 
 ° 
 
 11 
 
 6 
 
 
 
 6 
 
 II 
 8 
 5 
 3 
 
 10 
 
 6 
 6 
 7 
 
 10 
 
 12 
 
 
 
 
 10 
 
 6 
 5 
 
 
 4' 
 
 
 -!- 
 
 I9746|l2l 
 
END OF JOURNAL D„ 
 
IJVJDJEX 
 TO LEDGER D. 
 
 A 
 
 roi. 
 
 Ainsworth, William 9 
 
 Ash & Gurney 10 
 
 B 
 
 Bills Receivable 2 
 
 Bills Payable 2 
 
 Barlow, Francis 8 
 
 Brookes & Spencer .....9 
 
 Balance 12 
 
 c 
 
 Cash 2 
 
 Counting-room and Cellars. . . .3 
 
 Cotton on Commission 4 
 
 Charges 5 
 
 Commission 5 
 
 D 
 
 Debentures 6 
 
 Duties 6 
 
 Dennison & Son 12 
 
 F 
 
 Funded Property 2 
 
 Forbes, James & Co 9 
 
 G 
 
 Gordon, John 1 
 
 Goodair, Matthew 7 
 
 H 
 
 Hanson, John 7 
 
 Hope Estate in Jamaica our ■§-. .8 
 
 Hazard, James 11 
 
 Hume, Henry & Son 11 
 
 Hemming, Edward 12 
 
 Interest 5 
 
 Insurance ........... , .».,.,» 6 
 
 Fot. 
 
 Jones & Coleman 11 
 
 K 
 Kilgour, Thomas 10 
 
 L 
 
 London Assurance Company. ,11 
 
 M 
 
 Mahogany on Commission 4 
 
 Merchandise 5 
 
 Mures, Fordyce & Co 7 
 
 Mortimer, Richard 9 
 
 P 
 
 Profit and Loss 6 
 
 Proprietors of Hope Estate. . • .8 
 Panton, John 12 
 
 R 
 
 Rope- work Company, our £ ... 3 
 Rum on Commission 4 
 
 S 
 
 Stock in Co . 1 
 
 Ship Minerva 3 
 
 Ship Britannia, our £ ........ .3 
 
 Sugar on Commission 4 
 
 Sidney, John & Archibald 8 
 
 Smith &Tindal 10 
 
 T 
 
 Thornton, Henry I 
 
 Todd, William 10 
 
 w 
 
 Walltr&Co 7 
 
192 
 
 LEDGER. 
 
 (0 
 
 Stock in Co. 
 
 Dr. 
 
 1809 
 July 
 Sept. 
 
 To Sundries 
 
 To Balance % for Net Capital . 
 
 2644 
 17141 
 
 19785 
 
 1110 
 2 
 
 13 10 
 
 And which Net Capital belong 
 following Pro- 
 
 Henry Thornton J, 
 John Gordon . . .£'. 
 
 See Doccjuct. 
 
 Henry Thornton, London. 
 
 Dr. 
 
 July 
 Sept. 
 
 To Cash 
 To Balance . 
 
 16 
 
 100 
 
 174: 2 
 
 274 2 
 
 John Gordon, London. 
 
 Dr. 
 
 Aug. 
 Sept. 
 
 To Cash . 
 To Ditto 
 
 5 
 
 9 
 
 60 
 
 120 
 
 
 
 c 
 
 180 
 
 
 
 
 
(U 
 
 LEDGER. 
 
 193 
 
 
 Contra. Cr. 
 
 
 180 
 Jul J 
 
 i 
 
 By Sundries 
 
 IS 
 
 186;4 
 1141 
 
 19785 
 
 11 
 
 2 
 
 13 
 
 1( 
 
 
 
 10 
 
 
 30 
 
 By Profit Sf Loss, for Net Gain . * 
 
 
 
 
 to the Partners iu the 
 portions, viz. 
 
 or £12855 16 6 
 
 or.... 4'285 5 6 
 
 £17141 2 
 
 
 
 Contra. Cr. 
 
 
 July 
 Aug. 
 Sept. 
 
 1 
 28 
 30 
 
 Bv Stock 
 
 { 
 
 5 
 15 
 
 104 
 
 20 
 150 
 
 274 
 
 2 
 (, 
 
 c 
 
 •2 
 
 
 
 
 
 
 
 
 
 By Cash ..«.««••.*... 
 
 
 By Interest, for 3 mos. Interest on «a£12,000 Capital 
 
 
 
 
 
 
 Contra. Cr. 
 
 I 
 
 
 Sept. 
 
 30 
 
 ii 
 
 By Interest, for 3 mos. Interest on <s£4000 of Capital 
 By Profit Sp Loss* for 3 months Salary 
 
 15 
 
 ii 
 16 
 
 50 
 
 100 
 
 30 
 
 
 
 
 
 
 
 
 
 
 
 By Balance 
 
 
 180 
 
 
 
 
 
 i 
 
194 
 
 LEDGER. 
 
 (2) 
 
 Cash. 
 
 Dr. 
 
 180 r . 
 July 
 
 Aug. 
 Sept. 
 
 I To Stock . . . 
 M Po Sundries 
 31 To Sundries 
 SO To Sundries 
 
 2296 
 2721 
 2319 
 
 205316 
 
 9391 
 
 Funded Property. 
 
 Dr. 
 
 July 
 
 Aug. 
 
 To Stock 
 
 io Cash. , 
 
 202 3 
 
 3246 
 
 Bills Receivable. 
 
 Dr. 
 
 July 
 
 Aug. 
 
 Sept 
 
 ro Stock.. 
 ro Sundries 
 roD.tto... 
 l'o Ditto... 
 
 Bills Payable, 
 
 2440 
 875 
 91C 
 
 1647 
 
 5884 
 
 Dr. 
 
 July 
 Aug. 
 Sept. 
 
 To Cash... 
 To Ditto... 
 ro Ditto. . . 
 
 To Balance 
 
 505 
 
 8p6 
 
 467 
 
 1087 
 
 2926 13 
 
(2) 
 
 LEDGER. 
 
 195 
 
 Contra. 
 
 1509 
 
 July 
 
 Aug. 
 Sept. 
 
 By Sundries 
 tiy Sundries 
 By Sundries 
 By Balance 
 
 803 
 <2374 
 5903 
 1309 
 
 9391 
 
 1411 
 
 Contra. 
 
 Cr. 
 
 July 
 Sept. 
 
 By Cash 
 By Balance. 
 
 3|t395 
 16 1851 
 
 3246 
 
 Contra. 
 
 Cr. 
 
 July 
 Aug 
 Sept. 
 
 By Cash . . . 
 By Ditto . . . 
 By Ditto... 
 By Balance 
 
 Contra. 
 
 103-2 
 
 1908 
 
 886 
 
 2057 
 
 5884 
 
 10 
 
 6| 
 4 
 3| 6 
 
 3 6 
 
 Cr. 
 
 July 
 
 Aug. 
 Sept. 
 
 By Stock . . . 
 By Sundries. 
 
 By Ditto 
 
 e By Ditto 
 
 c l 
 
 1122 
 
 4 
 
 3 
 
 580 15 
 
 6 
 
 517 
 
 4 
 
 10 
 
 696 
 
 10 
 
 2926 
 
 13 
 
 
 
 i» %. 
 
196 
 
 LEDGER. 
 
 (3) 
 
 Ship Minerva, 
 
 Dr 
 
 l -. 
 July 
 Au- 
 Sept 
 
 To Stock 
 
 To Insurance 
 
 To Cash 
 
 To Sundries . . . .(Interest). 
 To TrofU § Loss 
 
 I 
 2750 1 
 123 4 
 763: 17 
 
 27 
 931 
 
 J596 
 
 U 
 
 Ship Britannia, our One-fourth. 
 
 Dr. 
 
 July 
 Sp>. 
 
 3( 
 
 To Stock 
 
 To Sundries (Interest). 
 
 To Profit Sf Loss 
 
 627 
 
 7 
 
 123 
 
 757 
 
 Rope-work Company, our One-sixth. Dr. 
 
 July 
 
 To Stock, 
 
 1 
 
 450 
 
 
 
 Counting-Room and Cellars. 
 
 Dr 
 
 July 
 Sept. 
 
 To Stock , 
 
 To Sundries (Interest) . 
 
 650 
 8 
 
 658 
 
(3) 
 
 LEDGER. 
 
 197 
 
 Contra. 
 
 Cr. 
 
 1809 
 Sept. 
 
 30; By Cash 
 
 30 By Ditto ... 
 15 By Sundries 
 ii By Balance. 
 
 897 
 357 
 
 740 
 2600 
 
 4596 
 
 6 
 
 11 
 
 
 
 CoNTRA. 
 
 Cr. 
 
 Aug. 
 Sept. 
 
 By Cash 
 By Balance. 
 
 5 
 16 
 
 157 
 
 600 
 
 757 
 
 19 
 
 
 19 
 
 Contra. 
 
 Cr. 
 
 Sept. 
 
 30 
 
 By Balance. 
 
 1(5 
 
 450 
 
 Contra. 
 
 Cr. 
 
 >>ept 
 
 30 
 
 By Balance. 
 
 ■ » ■ ' i n * * 
 
 16 
 
 658 
 
IDS 
 
 LEDGER. 
 
 (4) 
 
 Sugar on Commission. 
 
 Dr 
 
 1 809 
 
 
 July 
 
 1 
 
 Aug. 
 
 31 
 
 Se, t 
 
 30 
 
 
 15 
 
 l'o Stock . . . 
 To Sundries. 
 l'o Charges. 
 
 To Cash .... 
 L'o Sundries. 
 
 845 3 
 
 8 
 2083 
 
 314 4 3 
 
 3079 i7 8 
 
 53941 i 11 
 
 Kum on Commission. 
 
 Dr. 
 
 July 
 
 15 
 
 l'o Stock . . . 
 lo Sundries. 
 Fo Charges. 
 
 io Cash. . . . 
 To Sundries . 
 
 1 
 
 381 
 
 11 
 
 6 
 
 670 
 
 3 
 
 8 
 
 ■ 
 
 6 
 
 I obi 
 
 1 
 
 9 
 
 n 
 
 8 
 
 1 
 
 388 
 
 6 
 
 
 J£] 
 
 ..ii 
 
 Cotton on Commission. 
 
 Dr. 
 
 July 
 
 Aug:. 
 
 Sept. 15 
 
 fo Stock. . . 
 Vo Sundries. 
 
 Fo Ditto... 
 l'o Charges., 
 
 To Suudries. 
 
 13fi 
 317 
 378 
 
 3 
 
 83U 
 
 it; 
 
 Mahogany on Commission. 
 
 Dr 
 
 J 
 
 Sept. 
 
 To Stock 
 
 To Thomas Kilgour. 
 
 i\j Sundries 
 
 To Ditto 
 
 30 
 
 1 
 
 226 
 
 60 
 
 318 
 
 L 2 
 1 
 1 
 10 
 
 19 
 
(4) 
 
 LEDGER. 
 
 199 
 
 Contra. 
 
 Cr. 
 
 1809 
 \u 
 
 sept. 
 
 30 
 
 By Sundries,. 
 
 By Balance. 
 
 $"2083 
 
 i 
 
 '6 
 
 3T94 
 
 11 
 
 Contra. 
 
 Cr. 
 
 A.ui>. 
 
 Sept 
 
 Sept. 
 
 3 1 1 13 v Sundries. 
 "16 l>y Cash 
 
 30 
 
 /i// Balance. 
 
 16 
 
 922 
 138 
 
 1061 
 
 461 
 
 14 
 
 Contra. 
 
 Cr. 
 
 July 
 Aug. 
 
 SeptJSC 
 
 tty William Todd. 
 liy William Todd. 
 
 % Balance. 
 
 16 
 
 378 10 
 46010 
 
 839 I 
 
 16 3 
 
 Contra. 
 
 Sept, 
 
 :*y James Forbes & Co. 
 % Balance 
 
 Cr. 
 
 
 
 
 
 12 
 
 26^ 
 
 8 
 
 9 
 
 16 
 
 60 
 
 to 
 
 3 
 
 
 318 
 
 19 
 
 
 
200 
 
 LEDGER. 
 
 (5) 
 
 
 VlBBtfHANDlSE. Dr. 
 
 1 
 
 J 11 \ 
 
 1 
 
 fofiStock 
 
 1 
 
 <Mh 
 
 13! 4 
 
 3J 3 
 
 TcbSuudrics 
 
 6 lfi7l 
 
 
 
 
 1906 
 
 16 7 
 
 
 1 
 
 Qharges. Dr. 
 
 July 
 Aug. 
 
 !] 
 M 
 
 
 To Cash 
 
 3 
 b 
 9 
 
 6 
 8 
 
 60 
 
 74 
 
 3 
 
 "2 
 9 
 
 15 
 
 8 
 6 
 
 3 
 
 5 
 
 to Ditto 
 
 To Ditto 
 
 
 Interest, Dr. 
 
 A»n> 
 Sept, 
 
 31 
 
 3 1 
 
 ii 
 
 To Cash 
 
 5 
 
 1 
 
 200 
 47 
 
 248 
 
 2 
 
 
 
 11 
 
 14 
 
 7 
 
 5 
 
 
 
 To Sundries 
 
 To Vrojit fy Ldoss 
 
 
 ►w mission. Dr. 
 
 
 i 
 
 
 1 o i t ojii fy JLoss 
 
 15 
 
 203 
 
 10 
 
 4 
 
 
 
 
 203 
 
 u 
 
 4 
 
(S) 
 
 LEDGER. 
 
 201 
 
 Contra. 
 
 Cr. 
 
 1809 
 Sept 
 
 £0 By Sundries. . , 
 
 By De ben ta. c 
 By Balance . , 
 
 ; 
 
 1746 17 
 
 13215 
 
 27J 3 10 
 
 \906\16 
 
 Contra. 
 
 Cr. 
 
 Aug.J31 
 Sept. ( 20 
 30 
 
 By Sundries 
 
 By Ditto 
 
 By Ditt ■■.. 
 
 By Proprietors of ti ope Estate 
 % Profit # Loss 
 
 21 
 
 37 
 
 2 
 
 
 
 12 
 
 7H5 5 
 
 Contra. 
 
 Cr. 
 
 July 
 
 ' 5 
 
 
 20 
 
 Aug. 
 
 27 
 
 
 J 
 
 
 3 1 
 
 
 
 Sept. 
 
 JO 
 
 ii 
 
 By Cash 
 
 By Cotton on Commission. 
 
 By Cash 
 
 By Cotton on Commission 
 
 By Hum on Commission 
 
 By Sugar on Commission 
 
 By Cash 
 
 By S u n d ries 
 
 By Proprietors of Hope Estate , 
 
 14 
 
 40 
 
 
 
 J 
 
 1 
 
 22 
 
 10 
 
 1 
 
 18 
 
 5 
 
 2 
 
 16 
 
 12 
 
 51 
 
 12 
 
 00 
 
 16 
 
 5 
 
 19 
 
 24m 4 
 
 4 
 
 6 
 3 
 7 
 3 
 9 
 10 
 
 Contra. 
 
 Cr. 
 
 ul> 
 Aug. 
 
 Sept. 
 
 By Cotton on Commission 
 
 By Insurance 
 
 By Cotton on Commission .... 
 
 By Hum on Commission 
 
 By Sugar on Commission 
 
 By Insurance 
 
 By Sundries 
 
 By Mahogany on Commission. 
 
 By Sundries 
 
 By Proprietors of Hope Estate 
 
 9 
 
 18 
 11 
 23 
 52 
 11 
 54 
 
 6 
 12 
 
 4 
 
 20; 10 4 
 
202 
 
 LEDGER. 
 
 (« 
 
 DhBENTURES. 
 
 Dr. 
 
 1809 
 Jirlv 
 Sept 
 
 Fo Stock 
 
 I'o Merchaudisj 
 
 ISC 
 13v 
 
 3i: 
 
 Insurance. 
 
 Dr. 
 
 July 
 Aug. 
 Sept. 
 
 Vo Sundries 
 
 fo Ditto 
 
 ro Ditto 
 
 To London Assurance Co 
 To Profit Sf Loss 
 
 4 
 
 335 
 
 11 
 
 7 
 
 3J1 
 
 13 
 
 10 
 
 218 
 
 16 
 
 12 
 
 107 
 
 17 
 
 15 
 
 
 
 5 
 
 
 1044 
 
 3 
 
 10 
 
 Duties. 
 
 Dr. 
 
 Sept 
 
 30 
 
 To Cash. 
 
 Profit & Loss. 
 
 9 2804 
 
 Dr 
 
 Sept. 
 
 30 
 
 Co Cash 
 
 ro John Gordon 
 
 i'o Sundries 
 
 fo Stock in Co, for Net Gain 
 
 9 
 
 52 
 
 10 
 
 15 
 
 100 
 
 
 
 ii 
 
 12 
 
 u 
 
 n 
 
 1141 
 
 2 
 
 
 130G 
 
 2 
 
 
 
(6) 
 
 LEDGER. 
 
 203 
 
 Contra. 
 
 Cr. 
 
 1809 
 My 
 
 Sept 
 
 28 
 
 28 
 3tf 
 
 By Cash 
 
 By Ditto 
 
 By Balance. 
 
 103;1 5 
 
 7640 
 
 132 15 
 
 313 
 
 
 
 CoNTUA. 
 
 Cr. 
 
 Juy 
 
 Aog. 
 
 Sept. 
 
 31 
 41 
 15 
 
 20 
 
 By Sundries. 
 
 By Ditto 
 
 By Ditto 
 
 By Ditto.... 
 
 4 
 
 385 
 
 11 
 
 7| 331 
 
 13 
 
 10, 218 
 
 16 
 
 11 
 
 108 
 
 '1 
 
 
 1044 
 
 3 
 
 4 
 6 
 
 
 
 10 
 
 Contra. 
 
 Cr. 
 
 sept 
 
 it 
 
 «5y Sundries. 
 
 13 
 
 2804 
 
 3 1 
 
 Contra. 
 
 Cr. 
 
 Sept 
 
 30 
 
 By Sundries. 
 
 15 
 
 106 
 
204 
 
 LEDGER. 
 
 (7) 
 
 Matthew Goodair, Jamaica. 
 
 Dr. 
 
 1809 
 July 
 \ug. 
 Sept. 
 
 To Stock 
 
 To Bills i ayable 
 To Sundries.. . . 
 To Commission . 
 To Sundries . . . 
 
 1 
 
 204 
 
 6 
 
 6 
 
 136 
 
 10 
 
 n 
 
 -249 
 
 2 
 
 13 
 
 1 
 
 8 
 
 14 
 
 3 
 
 19 
 
 
 595 
 
 7 
 
 Waller & Co. Jamaica. 
 
 Dr. 
 
 July 
 Sept. 
 
 1 
 10 
 
 20 
 
 30 
 
 To Stock , 
 
 To Insurance. . . 
 To Bills Payable 
 To Sundries. . . . 
 To Commission . 
 
 To Sundries 
 
 To Balance .... 
 
 637 2 
 21414 
 
 350' 
 
 184 
 
 3 
 
 8 
 
 38 
 
 I 
 
 143810 
 
 Mures, Fordyce & Co. Jamaica. 
 
 Dr. 
 
 Julv 
 
 Sept. 
 
 To Bills Payable 
 To Insurance. . . 
 To Sundries. . . . 
 To Commission . 
 To Sundries . . . 
 
 3 
 
 330 
 
 15 
 
 4 
 
 112 
 
 9 
 
 11 
 
 333 
 
 If) 
 
 15 
 
 1 
 
 13 
 
 14 
 
 6 
 
 7 
 
 
 785 
 
 1 
 
 John Hanson, Jamaica. 
 
 Dr. 
 
 J uly 
 
 Sept. 
 
 To Insurance. . . . 
 To Bills Payable. 
 To Commission, . 
 To Sundries .... 
 To Balance 
 
 4 
 
 58 
 
 7 
 
 10 
 
 225 
 
 15 
 
 i'o 
 
 1 
 
 2 
 
 \4 
 
 
 
 43 
 
 13 
 12 
 
 16 
 
 
 329 
 
 11 
 
 4 
 
 7 
 9 
 10 
 
(7) 
 
 LEDGER. 
 
 205 
 
 Contra. 
 
 180'J 
 
 July 
 Aug 
 Sept 
 
 By Bills Receivable. . . . 
 6y Sugar on Commission 
 By Balance 
 
 3 
 
 150 
 
 
 
 7 
 
 430 
 
 5 
 
 16 
 
 15 
 
 1 
 
 
 595 
 
 7 
 
 Contra. 
 
 Cr. 
 
 July 
 
 8 
 
 Aug. 
 
 9 
 
 
 I 
 
 
 20 
 
 Sept. 
 
 15 
 
 
 26 
 
 By Cash 
 
 By Bills Receivable 
 
 By Cotton on Commission. . . 
 
 By Rum on Commission 
 
 By Insurance 
 
 By Mahogany on Commission 
 
 150 
 279 
 180 
 524 
 84 
 220 
 
 1438 10 4 
 
 Contra. 
 
 Cr. 
 
 July 
 Aug. 
 
 Sept. 
 
 By Stock 
 
 By Rum on Commission 
 
 By Insurance 
 
 By Balance 
 
 2 
 
 520 
 
 4 
 
 6 
 
 117 
 
 U 
 
 10 
 
 41 
 
 
 
 16 
 
 103 
 
 s 
 
 
 785 
 
 1 
 
 
 
 Contra. 
 
 Cr. 
 
 July 
 Sep*. 
 
 By Cotton on Commission , 
 By Insurance. 
 
 306! 15 
 2^16 
 
 32911 
 
206 
 
 LEDGER. 
 
 (8) 
 
 Hope Estate in Jamaica, our One-third. Dr. 
 
 1809 
 Jolyi 
 Sept. 
 
 To Stock 
 
 To Sundries. 
 
 1 
 
 3175 
 
 6 
 
 14 
 
 39 
 
 13 
 
 
 3215 
 
 
 
 Proprietors of Hope Estate, 
 
 Dr. 
 
 Aug.;18ToCash 
 
 2 To Insurance. 
 30 To Sundries. . 
 >0 To Ditto .... 
 
 Sept. 
 
 173 
 
 739 
 302 
 
 1424 
 
 John & Archibald Sidney, Jamaica. 
 
 Dr. 
 
 Aug. 
 
 23 
 
 
 17 
 
 Sept. 
 
 10 
 
 
 20 
 
 
 30 
 
 
 u 
 
 To Cash 
 
 To Bills Payable. 
 
 To D.tto 
 
 To Sundries 
 
 To Commission . . 
 To Sundries .... 
 
 5 
 
 42 
 
 14 
 
 6 
 
 390 
 
 14 
 
 10 
 
 12Q 
 
 
 
 11 
 
 440 
 
 1 
 
 13 
 
 2 
 
 15 
 
 14 
 
 
 
 16 
 
 
 997 
 
 
 
 
 
 
 
 
 4 
 7 
 
 Francis Barlow, St. Kilt's. 
 
 Dr. 
 
 July 
 Sept. 
 
 To Bills Payable 
 To Commission,, . 
 
 To Sundries 
 
 To Balance 
 
 250 
 
 
 
 205 
 
 457 
 
 2 
 
(8) 
 
 LEDGER. 
 
 207 
 
 Contra. 
 
 Cr 
 
 1809 
 Sept. 
 
 30 
 
 By Proprietors of Hope Estate. 
 By Balance 
 
 97 
 3117 
 
 3215 
 
 Contra. 
 
 Cr. 
 
 Aug. 
 Sept 
 
 By Sugar on Commission. 
 
 By Bills Receivable 
 
 By lasurance.. . . 
 
 730 
 
 625 
 
 68 
 
 1424 
 
 Contra, 
 
 Cr. 
 
 Sept. 
 
 30 
 
 By Proprietors of Hope Estate. 
 By Balance , , , , , ............ 
 
 194 
 
 802 4 
 
 997 
 
 16 
 
 10 
 1 
 
 on 
 
 Contra. 
 
 Cr. 
 
 July 
 
 Aug. 
 
 By Stock 
 
 By Cotton on Commission , 
 
 2 
 G 
 
 272 
 184 
 
 19 
 
 2 
 
 
 45? 
 
 2 
 
 
 
 
208 
 
 LEDGER. 
 
 (9) 
 
 James Forbes & Co. Dublin. 
 
 Dr 
 
 1809 
 July 
 Aug, 
 
 Sept. 
 
 1 To Stock 
 
 '20; To R <m on Commission 
 
 26 To Mahogany on Commission. 
 
 64010 
 
 500 5 
 
 258 8 
 
 1399 3 
 
 Richard Mortimer. Bristol. 
 
 Dr 
 
 July 
 Aug. 
 
 To Stock . 
 
 To Sugar on Commission. 
 
 725 1.5 
 
 522 2 10 
 
 1247J1710 
 
 William Ainsworth, Manchester. 
 
 Dr. 
 
 Aug, 
 Sept. 
 
 Fo Rum on Commission . 
 To Balance 
 
 201 
 120 
 
 322 
 
 10 
 
 Brookes & Spencer, Birmingham. 
 
 Dr. 
 
 • SeptJ30 
 
 To Ship Minerva. 
 To Balance 
 
 9316 
 329 19 
 
 423 
 
 16 
 
W 
 
 LEDGER, 
 
 209 
 
 Contra. 
 
 Cr. 
 
 1809 
 Aug 
 
 Sept 
 
 12 By Bills Receivable. 
 
 6 By Ditto 
 
 30 % Balance 
 
 6 40 
 500 
 
 139k 
 
 10 
 5 
 
 Contra. 
 
 Cr. 
 
 July 
 Sept. 
 
 By Bills Receivable. 
 
 ily Ditto 
 
 By. Profit % Loss... 
 
 ?> 
 
 7'lh 
 
 10 
 
 522 
 
 15 
 
 
 
 
 1247 
 
 
 
 
 
 10 1 
 
 10 
 
 Contra. 
 
 Aug. 
 
 11 
 
 By Merchandise , 
 
 Contra. 
 
 423 
 
 16 
 
 0\ 
 
 Cr. 
 
 July 
 
 By Stock. 
 
 322 
 
 10 
 
210 
 
 LEDGER: 
 
 (10) 
 
 William Todd, London. 
 
 Dr. 
 
 1 80S' 
 July 
 
 iTo Stock 
 
 10 To Cotton on Commission . 
 1 To Cotton on Commission, 
 
 21012 
 37810 
 46010 
 
 1049 13 
 
 
 
 10 
 3 
 
 Smith 8c Tindal, London. 
 
 Dr. 
 
 July 
 
 Sept. 
 
 13 To Cash 
 
 !0 To Ditto 
 
 30 To Ship Minerva 
 
 108 
 236 
 
 124 
 
 573 
 
 Si 9 
 10 3 
 17 
 
 15! 
 
 Ash &GuirNEY, London. 
 
 Dr. 
 
 July 
 Aug. 
 
 ro Cash , . . . . 
 
 To Rum on Commission, 
 
 3 
 8 
 
 53 
 220 
 
 10 
 
 
 10 
 
 275' 
 
 
 Thomas Kilgour, London. 
 
 Dr. 
 
 Jul) 
 
 ■Sept. 
 
 To Cash 
 
 To Ship Minerva 
 To Balance .... 
 
 30 
 82 
 29 
 
 142 
 
(10) 
 
 LEDGER. 
 
 211 
 
 Contra. 
 
 Cr. 
 
 1809 
 Aug 
 
 Sept. 
 
 By Cash . . . 
 By Balance. 
 
 ifi 
 
 210 
 839 
 
 1049 
 
 Contra. 
 
 Cr. 
 
 July 
 Aug. 
 Sept, 
 
 By Stock 
 
 i>v Merchandise. 
 By Balance . „ . . , 
 
 2 
 .6 
 16 
 
 !0<> 
 469 
 
 Contra. 
 
 Cr 
 
 July 
 Sept. 
 
 By Stock... 
 By Balance. 
 
 Contra. 
 
 2 
 16 
 
 53 
 
 220 
 
 273 
 
 10 
 
 
 10 
 
 Cr. 
 
 July 
 
 By Stock 
 
 By Mahogany on Commission . 
 
 p 2 
 
 140 
 
 1 
 
 16 
 13 
 
 142 
 
212 
 
 LEDGER. 
 
 (11) 
 
 London Assurance Company. 
 
 Dr 
 
 1809 
 Se\>t. 
 
 ro Insurance 
 lo Balance . . 
 
 10 
 16 
 
 156 
 486 
 
 642 
 
 
 
 James Hazard, London, 
 
 Dr. 
 
 Sept. 
 
 ro Insurance'. 
 To Balance . . 
 
 10 
 16 
 
 62 
 89 
 
 152 
 
 16 
 
 15 
 
 Jones & Coleman, London. 
 
 Dr 
 
 Sept. 
 
 L'o Cash. 
 
 39L 
 
 Henry Hume 8c Son, London. 
 
 Dr. 
 
 Sept. 
 
 \ To Cash . 
 
 611 
 
(11) 
 
 LEDGER. 
 
 213 
 
 Contra. 
 
 1809 
 July 
 Aug. 
 
 Sept. 
 
 By Insurance. 
 
 By- Ditto 
 
 By Ditto 
 
 4 
 
 7 
 U 
 
 311 
 107 
 
 4 
 
 18 
 17 
 
 642 
 
 CoNTUA. 
 
 Cr. 
 
 July 
 
 AU£ 
 
 By Insurance. 
 By Ditto 
 
 4 
 
 7 
 
 55 
 97 
 
 152 
 
 15 
 
 Contra. 
 
 Cr. 
 
 Aug. 
 
 SI 
 
 By Merchandise , 
 
 399 
 
 Contra. 
 
 Cr. 
 
 Aug. 
 
 31 
 
 By Merchandise. 
 
 6 611 
 
 6 
 
 i imnmmwm I 
 
214 
 
 LEDGER. 
 
 (12) 
 
 r 
 
 John Pan ton, London. 
 
 1809 
 Aug. 
 Sept. 
 
 To Sugar on Commission. 
 I'o Ship Minerva 
 
 Dr. 
 
 246 
 56 
 
 303 
 
 Dennison & Son, London. 
 
 Dr 
 
 Au£. 
 
 10 
 
 Vo Sugar on Commission. 
 
 777! 6 
 — * 
 
 Edward Hemming, London. 
 
 Dr 
 
 Aug. 
 
 15 
 
 To Sugar on Commission. 
 
 53f 
 
 tO 
 
 Balance. 
 
 Dr. 
 
 ^j.'. 
 
 30 
 
 To Sundries . 
 
 16 
 
 19746 
 
 12 
 
(12) 
 
 LEDGER. 
 
 215 
 
 Contra. Cr. 
 
 
 
 L809 
 Sept. 
 
 30 
 
 By Balance . ••••••••• ' 
 
 6 303 
 
 t 
 
 b 
 
 i 
 i 
 
 Contra. Cr. 
 
 Sept. 
 
 30 
 
 By Balance . ••• .....1 
 
 6 777 
 
 6 
 
 1 
 
 
 
 
 
 Contra. Cr. 
 
 Sept. 
 
 30 
 
 By Balance .....1 
 
 6 536 
 
 10 
 
 10 
 
 
 Contra. n Cr. 
 
 Sept. 
 
 i 
 
 30 
 
 By Sundries , • i (5 
 
 19746 
 
 12 
 
 1 
 
 - - -' 
 
 
 
 
END OF LEDGER D. 
 
 3S3ES 
 
APPENDIX. 
 
 QUERIES to be answered by the Student in writing , according to 
 the Principles explained in the preceding Work. 
 
 W 
 
 HAT is meant hy a Receipt ? 
 
 What is an Liland Bill? 
 
 How many persons are generally concerned in an Inland Bill? 
 
 W ho is meant by the Drawer of a bill ? 
 
 Who is meant by the Acceptor of a bill ? 
 
 What is meant by a Foreign Bill? 
 
 How many persons are generally concerned in a Foreign Bill? 
 
 What are these persons called ? 
 
 Who is meant by the Indorser? 
 
 Holder ? 
 
 — Drawee ? 
 
 What are the incidents which bills are subject to after they are deli- 
 vered by the Drawer? 
 
 What is meant by Accepting a bill ? 
 
 « Indorsing a bill ? 
 
 Discounting a bill ? 
 
 Protesting a bill ? 
 
 What is understood by Usance? 
 
 _ . — __. by Double Usance ? 
 
 by Dans of Grace? 
 
 How many Days of Grace are allowed in Britain ? 
 
 Are Days oj Grace allowed on Bills drawn at Sight? 
 
 Why are bills from America and West Indies usually made payable at 
 so many days or months after sight ? 
 
 How is the time of payment fixed on such bills ? 
 
 Is a Bill dated on a Sunday considered valid ? 
 
 If a Bill fall due on a Smday or holiday, when must it be paid ? 
 
 When the Term of a Bill is expressed in months, whether are calendar 
 or lunar months understood ? 
 
 Explain this by an example. 
 
 Wha£ is iiieai»t by Bill of Parcels ? 
 
 What is an Invoice ? 
 
 What is meant by an Account Sales? 
 
 What is meant by an Account Current? 
 
218 QUERIES ON BOOK-KEEPING. 
 
 What is Bo ok -Keeping ? 
 What is meant by Single Entry ? 
 
 - ■■ ■ by Double Entry ? 
 How many methods are there of keeping Bills as founded on dis- 
 tinct principles? 
 What should a Merchant's Books exhibit ? 
 What is the nature of the Waste- Book ? 
 Is a Waste.Book and Day-Book the same? 
 How many Subsidiary Books are generally used in business ? 
 What is the use of the Journal ? 
 
 What are the Rules necessary for distinguishing Dr. aud Cr. ? 
 How is the first part of the Inventory journalised ? 
 ■ second part journalised ? 
 
 I. How are the following Cash Transactions stated ? 
 
 When you receive payment of a Personal Account ?* 
 
 When you pay a Personal Account ? 
 
 When you receive Payment and alow a Discount ? 
 
 When you pay Money and receive a Discount ? 
 
 When you receive Rents, Freights, &c. from AccounJs of Property? 
 
 When you receive money not connected with any Vccouut ? 
 
 When you pay Charges on Account ot Property ? 
 
 When you pay money not connected with any Account ? 
 
 II. How are the following Bill Transactions recorded? 
 
 When you receive a Bill in Settlement of an Account ? 
 
 When you grant or accept a Bill in Settlement of an Account? 
 
 When you receive payment of a Bill ? 
 
 .. pay or ictire a Bill ? 
 
 . Discount a Bill ? 
 
 - Indorse or pay away a Bill ? 
 
 — Draw and remit a Bill ? 
 
 J Renew another person's Bill ? 
 
 Protest a Bill? 
 
 III. How are the following Transactions in Purchasing Goods 
 
 Journalised. 
 
 When you buy Goods for Cash ? 
 
 ^ — - ■- : , on Credit ? 
 
 on Bill ? 
 
 • ■ ■■ on Indorsed Bill ? 
 
 When you Purchase Goods, partly for Cash and partly on Credit 
 
 or on Bill ? 
 When you pay Freight, Duty, or other Charges on Goods ? 
 
 * That is an account whkb stands in the Ledger as a Dr. or Cr, 
 
QUERIES ON BOOK-KEEPING. 219 
 
 How are the following Transactions in selling or disposing of Goods- 
 Journalised. 
 
 When jou sell Goods for Gash ? 
 
 , on Credit ? 
 
 on Bill ? 
 
 When you sell Goods, partly for Cash and partly on Account or 
 
 Bill? 
 When you receive a Bounty or Drawback on Goods exported ? 
 
 How are the following Transactions in bartering Goods staled ? 
 
 When the value received is exactly equal to the value delivered ? 
 When the values are unequal, and the difference to bs settled at a 
 
 future period ? 
 When the values are unequal, and the difference settled by Cash or 
 
 .Bill at the time ? 
 
 IV. How are the following Transactions z^Suipping Goods entered. 
 
 When you ship off Goods in consequence of orders from your Cor- 
 respondent ? 
 
 When you send off Goods as an Adventure to your Agent to sell 
 on your account ? 
 
 * 
 
 V. How are the following Transactions relating to Goons renewed to 
 
 sell on Commission stated? 
 
 When you pay Charges on Goods consigned ? 
 When you make a Sale of these Goods ? 
 When you take any of these Goods to Account? 
 When you make out the Account Sales? 
 
 VI. How are the following Transactions in making Insurances 
 
 Journalised f 
 
 When you effect Insurance on your own Account on Goods Out- 
 ward ? 
 ___ ■ Home- 
 ward ? 
 When you effect Insurance on another person's Account Outward ? \ 
 
 . — „ „ _ i ~ Homeward - 
 
 When a return of Premium is claimed for Convoy and Arrival in 
 
 sured on another person's Account ? 
 When a return of Premium is claimed for Convoy and Arrival in- 
 sured on your own Account ? 
 
 VII. How are the following Transactions in Bankruptcy staled f 
 
 When the Failure is a total Loss ? 
 When you receive a Composition ? 
 
220 QUERIES ON BOOK-KEEPING. 
 
 If the Bankrupt should at any after period voluntarily put up the 
 
 Balance or Deficiency ? 
 When the Loss by a failure is known at taking a Balance ? 
 
 VIII. How are the following Cases in Joint-Adventures recorded f 
 
 When the Goods shipped are wholly furnished by you ? 
 When you receive an Account-Sales from the Agent ? 
 When the Agent is Partner to whom the Goods are consigned ? 
 When he furnishes you with an Account-Sales ? 
 When each Partner furnishes a part of the Goods, and you have 
 
 the management of the Adventure ? 
 When an Account-Sales is rendered, in which the Net-Proceeds are 
 
 ascertained ? 
 When an Adventure is from any place ? 
 W T hen the Goods arrive and are all sold ? 
 
 Of the Ledger, and Us Accounts. 
 
 What is the use of the Ledger ? 
 
 When the Books are kept by Double Enlry ? 
 
 How many kinds of Accounts does the Ledger contain ? 
 
 What does Personal Accounts contain on the Dr. and Cr. sides ? 
 
 How are these Accounts balanced ? 
 
 What does Bills Receivable Account contain on the Dr. and Cr; 
 
 sides ? and what does the difference shew ? 
 How is this Account balanced ? 
 What does Bills Payable Account con(ain on both sides ? and 
 
 what does the difference exhibit ? 
 How is this Account balanced ? 
 What is meant by the term Real Accounts ? 
 What does the Cash Account contain on the Dr. and Cr. sides ? 
 
 and what does the difference shew ? 
 How is this Account balanced? 
 
 What does an Account of Goods contain on the Dr. and Cr. sides ? 
 How is this Account balanced, when the Goods are all sold — when 
 
 they are all in hand, and when part is sold ? 
 What is meant by Fictitious Accounts ? 
 What does the Stock Account represent ? 
 What does Slock contain on the Dr. and Cr. sides when you ha? e 
 
 posted the Inventory ? 
 What does the difference of the two sides of the Stock Account 
 
 shew ? 
 What does the Profit and Loss Account contain on the Dr. and 
 
 Cr. sides? 
 What does the difference of this Account exhibit when the several 
 
 items from closing the Ledger Accounts are posted ? 
 To what Account is the difference of Profit and Loss carried at 
 
 Balancing ? 
 What does the Account of Charges contain on each side ? and where 
 is the difference carried ? 
 
QUERIES ON BOOK-KEEPING. »n 
 
 What does House Expenses contain on each side ? 
 
 What does Commission, Account contain on each side ? 
 
 What does Insurance Account contain on each side? 
 
 What does Interest Account contain on each side ? 
 
 How are these Jive last Accounts closed ? 
 
 What docs Balance Account contain on the Dr. and Ci\ sides ? and 
 
 what does the difference of this Account exhibit ? 
 Explain the reason why the difference of Stock agrees with the 
 
 difference of Balance at closing the Books ? 
 In a set of Books Balanced, what two accounts in the Ledger will 
 
 shew the owner's Net Capital or Deficiency ? 
 
 What is Partnership ? 
 
 How are the following Transactions in Company Trade recorded? 
 
 How should the Books of a Copartnery be kept ? 
 
 When the Capital to be em ployed in the Business is fixed upon ? 
 
 When these Shares are paid in ? 
 
 Is one Account in general sufficient for each Partner? 
 
 How should it be kept ? 
 
 What should the Partner's Accounts exhibit ? 
 
 How are these Accounts closed ? 
 
 When the Capital is to be encreased ? 
 - ~ -is f o be decreased ? 
 
 When the Profit ou the Business is to be divided among the 
 Partners ? 
 
 When the Profit is to be applied to en crease the Stock ? 
 
 If there has been a Loss upon the Business, what entries are ne- 
 cessary ? 
 
 When any of the Partners are leaving the Concern ? 
 
 When an alteration in the Shares takes place ? 
 
 What is the Stock Account to be considered ? 
 
 Wh&t should the Stock Account exhibit ? 
 
EXAMPLES FOR EXERCISE. 
 
 BILLS OF EXCHANGE. 
 
 Definition of a Bill of Exchange. 
 
 A Bill of Exchange is an open letter, addressed by one person to a 
 second, desiring him to pay a third, or to any other, to whom such 
 person shall by his order appoint it to be paid. 
 
 Foreign and Inland 
 
 Bills of Exchange are distinguished by the appellation of Foreign and 
 Inland Bills: the former arc those which pass from one country or 
 state to another ; and the latter are such as are transacted between 
 parties resident in the same country. 
 
 Definition of a Promissory Note, 
 
 A Promissory Note is a much more simple instrument than a Bill of Pl\- 
 change, and it may be defined to be M a written engagement by the 
 maker to pay a sum of money to another person therein named, or 
 to his order, or to the bearer at large." 
 
 Promissory Notes and Inland Bills of Exchange, are upon the same 
 footing; and such Notes, payable to order or bearer, may be as- 
 signed and indorsed, and action maintained therein as on Inland 
 Bills of Exchange. 
 
 Parties to Bills. 
 
 The person who makes or draws the Bill is called the Drazcer ; the per. 
 son to whom it is addressed is called the Drawee: who, when he 
 lias undertaken to pay the amount, is then called (he Acceptor* — 
 The person to whom the Bill is ordered to be paid is called the 
 Payee ; and it* he appoint another to receive the money, such other 
 person is called the Indorsee : the person who happens to be in 
 possession of the Bill is called the Holder. 
 
EXAMPLES FOR EXERCISE. -23 
 
 Time for Payment of Bills. 
 
 The tune at which the payment is limited of a Bill of Exchange, varies 
 according to the circumstances of the parties, and the distance of 
 their respective residences. — Sometimes the amount is made payable 
 at sight ; sometimes so many days after sight ; at other times at a 
 certain distance from the date. 
 
 Usance. 
 
 Usance is the time of one, two, or three months after the date of the 
 Bill, according to the custom of the places between which the ex- 
 changes run ; and the nature of which must therefore be shown and 
 averred in a declaration upon such Bill. — Double or treble Usance 
 is double or treble the usual time ; and half Usance is half the 
 time.* 
 
 Days of Grace. 
 
 By the custom long prevalent amongst Merchants, the person to whom 
 the Bill is addressed shall be allowed a few days for payment beyond 
 the term mentioned in the Bill ; these are termed Days of Grace. — 
 In Great Britain and Ireland three days are given : in other places 
 more. If the last of these three days happen to be Sunday, the Bill 
 is to be paid on Saturday. 
 
 Stamps for Bills of Exchange. 
 
 Every Bill of Exchange and Promissory Note must now be written upon 
 stamped paper, according to the amount of the Bill ; and it must 
 have the regular stamp prescribed by the late act. — A stamp by 
 any other act of parliament, though of the same or greater value 3 
 will not be sufficient. 
 
 Definition of Acceptance. 
 
 An Acceptance is an engagement to pay a Bill according to the tenor 
 of the acceptance, and a general Acceptance is an engagement to 
 pay according to the tenor of the Bill. — The usual form is to write 
 across the Bill, in red ink, Accepted A. B. payable at Messrs. CD. 
 Sf Co. Bankers, London : and if the Bill is drawn at sight 3 to add 
 the date after the word Accepted. 
 
 INLAND BILLS. 
 
 1. I am desired to draw a Bill on John Howie and Co. dated January 
 7th, at 2 months date, for ^110 4?.— Required the form of the 
 Bill, and of an acknowledgment when accepted by them, also how 
 it is to be recorded ? 
 
 * Usance between London and any part of France is thirty days afterdate : between 
 London and Hamburgh, Amsterdam, Rotterdam, Middieburgh, Antwerp, Brabant, 
 Zealand, and Flanders, one calendar month after the date of the bill : between London, 
 Spain, or Portugal, two calendar months : between London and Genoa, Leghorn, 
 Milan, Venice, and Home, three calendar months. 
 
224 EXAMPLES FOR EXERCISE. 
 
 % Sheldon and Sons have given me their Promissory Note, dated Fe- 
 bruary 9th, at 3 months, payable to my order, for j£ll7 15s. 
 2d. — Required the form, and how it is to be recorded in my books ? 
 
 3. Edward Weston, of Manchester, has drawn on me a Bill for S70 
 
 Is. dated 3d January, at 31 days dale, payable to William Janes. — 
 Required the form, and how it is recorded ? 
 
 4. Drawn on Sheldon and Sons, a Bill in favor of James Feilding and 
 
 Co. 14th March, at 3 months, ^^267 1 5s. 2d. which I have 
 remitted them — Required the form of the Bill, and how it is * 
 journalised ? 
 
 5. Robert Runcorn and Co. of Manchester, have drawn on me a Bill 
 
 in favor of Thomas Adair, at 2 months date, from the 13th March, 
 ■which 1 accepted on the 18th, and by agreement was to be allowed 
 ^22 12s, of Discount. — The amount of their account is ^452 — 
 Required the form and sum for which the Bill is to be draw r n, and 
 the proper Journal entries, both by the Italian and modem 
 methods ? 
 
 6. As Norris and Bell's Bill to me is due this day, for «s£145 lis. 8d. 
 
 and not being paid, I have protested the same, expence 10s. — How 
 ami to make the necessary entries ? 
 
 7. To settle Hume and Coleman's Account, I have indorsed them a 
 
 Bill, which I received from Goodwin and Blake on Richard Noble, 
 for ^130 15s.— Paid them in Cash <j£271 2s. and they allowed 
 me j£3 15s. 4d. of Discount — How am 1 to enter this transaction 
 in my books ? 
 
 S. The above Bill, which I had indorsed to Hume and Coleman, is re- 
 turned me, with Protest for Non-payment, and amounts to ^131 
 5s. — What is the necessary entry to make now ? 
 
 9. If I accommodate Thomas Allwood, by paying his Bill to me %&* 
 £145 10s. and take his acceptance at 3 months, including in- 
 terest— Required the amount of the Bill, and the Journal entries ? 
 
 Required the proper Journal Entries for the following Cases : 
 
 1st. Settled my Account with B. B. which is o£150, and gave him my 
 Note at 2 months, payable to his order, including interest — Re- 
 quired the form, and what acknowledgment I should get? 
 
 2d. Accommodated my friend with my Note for ^100, at 3 months, 
 and receive 1 his Acceptance, of the same date, term, and sum ? 
 
 3d. W.M.'s Bill to me for ^200, being due on the 8th, to retire which 
 he has sent me j£130 in Bank Notes, and his Note at 3 months for 
 the balance, including interest ? 
 
 4th. C. D. has given me two Bills at 4 months, ^ ^450, for which I 
 have granted him my Acceptance at 3 months, deducting difference 
 of interest ? 
 
 5th. Indorsed to E. F. a Bill on C. D. for j£360, for which 1 have re- 
 ceived from him I. H.'s Bill for «s£200, and Cash for the Balance ? 
 
 6th. Having received a Bill from G. F. for j£"200, dated London, 3d 
 July, 1809, at 31 days date, drawn by J. M. in favor of H. O. 
 upon P. R. — What was the form, and when does it fall due ? — And 
 as the Bill was specially indorsed by the Payee to G. F., and blank 
 indorsed by him to me, give me the form of these indorsements ? 
 
EXAMPLES FOR EXERCISE. V& 
 
 PROMISSORY NOTES. 
 
 Draw out a Note at 3 months, dated at the time of writing it, A.B. pay- 
 able to C. D. for j£320. 
 
 At 14 days, E. F. to G. H. for £\7. 12s, 6tl. 
 
 At 9 months, A. 13. to C. D. for s£G<23. 12s. 6d. dated from Liverpool, 
 payable in London. 
 
 At 75 d'ays, X. Y. to R. C. for j£loO. 10s. from Bristol. 
 
 At 2 months, A. B. to C. D. for jgl422 13s. 9d. payable at S. D. & 
 Co. Bankers, London. 
 
 FOREIGN BILLS. 
 
 1. Rjchard Condor, of New York, has drawn a Bill on me for j£150 
 * sterling, dated %6th January, 1809, at 50 days after sight, in favor 
 
 of J. Hill, which I accepted on the 27th February—Required the 
 form of the Bill, when it becomes due, and how it should be record- 
 ed in my Books ? 
 
 2. I have received a Bill from Richard Conder, New York, drawn by 
 
 himself upon G. Kay, London, ffi £400 sterling, dated 20th Fe- 
 bruary, 1809, at 30 days sight, and which was accepted 24th March 
 — Required the form, and when due ; also the form of a Letter of 
 Advice when duly accepted ? 
 
 3. I wish to know how the other two Bills of the Set of the Exchange of 
 
 the same tenor and date as the above were drawn out ? 
 
 4. Required the form of a Bill from New York on London, which was 
 
 remitted me by Richard Conder, drawn by J. Blake, dated 16th, 
 April, 1809, at 40 days sight, payable to Matthew Tindal upon 
 Lees & Co. London, and accepted by them on 16th May, and 
 when it becomes due ?— N. B. The above Bill v. as specially in- 
 dorsed by M. Tindal to Richard Conder, and by Conder to me — 
 Required these forms, and how the different clauses of the Bill is 
 to be recorded in my Bill-Book ? 
 
 RECEIPTS. 
 
 . I received on the 2d of January, 1809, j£10 from Mr. William Brown, 
 in part of his Account, what is the form of a Receipt for the same? 
 
 2. I borrowed from Mr. Henry Sheldon, ,£100 on the 10 a January, 
 
 1809, which I am to repay on the 20th instant, what is the form of 
 an acknowledgment ? 
 
 3. February 10th, 1809, James Davis has paid me ^G.5. 10i. which is 
 
 in full of his Account ; what is the form of a Receipt ? 
 
 4. February Ti — Received from John Tenant «£50 for a year's rent of 
 
 my house at Windsor — Required the form of a Receipt for the 
 same ? 
 5» Thomas Mindful has paid me a year's Interest on his Bond of £500 — 
 Required the form of a Receipt ? 
 
 BUYING AND SELLING. 
 
 1. I sold to J. Howie & Co. on the 4th Jan ary, 1809," 75 bundles of 
 Water Twist, amount £\\6. 12s. Od. payable in Smooths — Re- 
 quired the form of the Bill of Parcels, and the Journal entry ? 
 
EXAMPLES FOR EXERCISE, 
 
 & On the nth Feb. 1809, I sold to Thomas Aliwood 56 bundles Water 
 
 Twist, amount j£86 6s. 6d. and 4 Casks of Dutch Madder, amount 
 
 .33 3 9s. Oil. ; at the same time I received in part ^50, and a 
 
 Bill on J. Burry for <s£135 10s. and he owes me the balance — Re- 
 
 the form of the Bill of Parcels, giving him credit for the 
 
 lyments made ; and what are the proper Journal entries, both by 
 
 the Italian and modern methods ? 
 
 ght from Samuel Johnson, on the 14th February, 618 bundles 
 Wa it, which cost ^877 12s.— On the 16th March I ac- 
 
 cepted two Bills drawn by him on me, one payable to Burke & 
 Moore, dated 1st March, at 3 months, for ^£203 6s. 6d. ; the 
 other h\ favor of T. Austin, 14th March, at 3 months, ^300 16s. 
 ■ — Make out the Bill of Parcels, and give me credit for the twoBills, 
 Journalise the transaction ? 
 4. Exchanged 550lbs. Cotton Yarn, amount ^£250 10s.; for 200 pieces 
 Cambrics, value <£i48 3s. and received the balance in Cash — How 
 should this be entered ? 
 
 CASH. 
 
 I. I bought at Public Sale, on the 5th January, 1809, 399lhs. Mule 
 
 Twist, and paid the amount s8 1 24 10s. — Required the form of a 
 
 Bill of Parcels; and the entry in my books ? 
 % On the 3d March, 1 sold for Cash, to Jos. Heron, 661bs. Mule 
 
 Twist, <£ c l\ 9s. 6d. — Make out a Bill of Parcels, and enter the 
 
 transaction in the books ? 
 
 3. Having discounted at the Banker's Ord & Davis's Bill for ^212 6s, 
 
 I paid Discount £% 3s. Sd.~ How am I to enter this transaction 
 in the Cash-Book F 
 
 4. Paid Duty, Freight, and Charges on 110 Casks Ashes, ,s£81. 4s. lOd. 
 
 — What is the necessary entry ? 
 
 5. Received from William Fenton, in full of his account, net *£73 6s. 
 
 and allowed *him ^3 17s. 6;L. of discount — How should this trans- 
 action be Journalised according to the Italian and modern methods ? 
 £. I have received a Legacy of ^500 — What account should 1 place 
 it to? 
 
 7. Lost my Pocket-Book, which, contained in Bank Notes ^35 10s t , 
 
 and having adveriiscd it (but without success) which cost me 30s.— 
 What are the proper entries ? 
 
 8. I paid J. Feilding & Co. in full of their account, which was ^280 
 
 10s. from which they allowed me a Discount of r £\4 Os. 6d. — Hotf 
 •j Id this transaction be entered in my boo! 
 
 9. I. paid my Acceptance to J. Feilding & Co. on Discount , for £\bQ 
 
 8d., and they allowed me 31 days Discount, which is 13s. 
 ■ — How should 1 record the same in my books ? 
 
 10. Ord & Davis having become insolvent, and as their Acceptance 
 to : line this day, which I had discounted, I am 
 un ity of lifting it — How am I to cm 
 
 Ord & Davis, who owe me s€M 1 2 6s. have < a discha>. 
 
 for 17s. 6,!. ^ ,--£, I I d to the s d received a Di- 
 
 nu have dischar 
 r entries ? 
 
EXAMPLES FOR EXERCISE. 227 
 
 13. Paid John Wright for Repairs to House at Windsor, <£l\ 14s. — 
 How should these entries be recorded? 
 
 14. Paid ray Clerk, J. Penman, three months Salary, *£17 10s. and 
 
 15. Paid ray Landlord half-a-year's rent of Warehouse, <s£25 — How 
 should these entries be recorded ? 
 
 1G. Received Cash for a Debenture ^ Isabella, jCjo 2s,— What ac- 
 counts should I place it to? 
 
 17. Having received ^200 from H. Watt, on account of Richard Con- 
 der, New York, required the necessary entry in the Cash-Book, 
 and fhe form of an acknowledgment td Mr. Watt ? 
 
 18. Received one year's interest in Stock on Rope-work Co. ^22 10s. 
 
 19. Received a Dividend at the Bunk, half-a- year's interest on <£%965 
 St;ek in the 3 ffi Cents. £A0 Os. 6d. — To what accounts should I 
 enter these two transactions? 
 
 20. Settled with the Owner's of the Ship Britannia, and received my 
 One-fourth share of gain, £\f>7 19s. 2d. 
 
 21. Received Freights of my ShipMrncrva, from Jamaica, <s£897 lis. 2:1. 
 
 22. Paid Captain Noble, of the Minerva, in full, ,£763 17s. 9d. 
 
 23. Paid for Repairs to Ship Minerva, ^220 10s. — To what account* 
 should I place the last four transactions 2 
 
 Required the proper Journal Entries for the following Transactions : 
 
 1st. Paid B. C.'s Draft on me at sight? 
 
 2d. Won of A. C. a Wager of £50, which is paid me ? 
 
 3d. Paid J. B. one years Interest on «s£l000, borrowed on bond ? 
 
 4th. Received from E; K. one year's Interest on £500 lent on Bill, and 
 
 also the principal ? 
 5th. Bought for Cash P. M.'s Bill on E. F. at 50 days date, ^ .£150, 
 
 at 20 days Premiu m, and remitted it to G. H. ? 
 Oth. Sold for Cash my Draft on S. D. & Co. jjp- ^200, and allowed 25 
 
 ■ s discount ? 
 7th. Lifted my Acceptance to E. F. for ^400, by indorsing him G. J.'s 
 
 Bill for .^250, at 1 month, and paid him the balance in Cash, with 
 
 one month's interest on the indorsation ? 
 
 SHIPMENTS, 
 
 Having .shipped Goods for Richard Conder, New York, for his account 
 
 and ri.k, I paid Charges at shipping £ ; my Commission is 
 
 ; and insured the amount with the London As* Co, 
 
 <£■ ; What is the Journal entry, and the form of a Letter of 
 
 Advice ? 
 
 1. Richard Conner, New York, advises me to insure on hi? accou 
 
 I Bales Cotton, Jp the Fanny, Ker, Master, .€650, which 
 have this day effected with the London Assurance Co 
 Gu Cent, to r< , \f the YV. . ives sa:e; 
 
 Po i 17s. G.\. f my i 
 
 C .5-,- Required theJoarnal entry, and Letrer of Advi 
 
 2. The Fanny arrives safe with Convoy, and 1* char-- the London Asl 
 
 f Premiur : . o pay D 
 dotber Cfoi i -Required the entries 
 
228 EXAMPLES FOR EXERCISE. 
 
 3. I have sold the said Cottun fo R. Runcorn & Co., and have made 
 
 out an Acc< unt Sales for R. Conder, and charged him for Ware- 
 house Rent, Interest, and Commission, and the Net Proceeds due 
 him is — Required the entries ? 
 
 4. Consigned to James Forbes & Co. Dublin, SO. Planks Mahogany for 
 
 Sale, which were consigned us by Waller & Co. from Jamaica. — 
 Thomas Kilgour, our A'gent, has paid Charges at shipping, jgl. 
 13s. 3d. : we receive Account Saks from .!. Forbes & Co. ot the 
 same, which amount to ^$85 lis. 6d. Irish, at 10} <$* Cent, ex- 
 change: we charge Waller & Co. %\ ^ Cent, on the kalis for our 
 Commission — Required the proper entries for these transactions ? 
 
 INSURANCES. 
 Required the proper Journal Entries for the folio icing Transactions : 
 
 1st. B.C. has insured for me on Goods from Hamburgh, <5£2000, at 
 G Guineas ^ Cent. Policy 5s. 6d. ^ Cent. 
 
 2d. A. 15. has paid average Loss on the Goods underwrote by him, at 
 2. lis. ffi Cent, afler deducting his premium* 
 
 3d. Insured witn the Loudon Assurance Company oo my ship Minerva, 
 fiom Jamaica to London, £27 bQ, at 4 Guineas ~<f* Cent, and 
 Policy £7. Lis. 
 
 4th. Underwrote for D. E. on ^500, on Goods ^ the Mars, from 
 Grenada, at 7 Guineas^ Cent, and Polity 5s. 6d. ty* Cent. 
 
 6th. The Vessel is lost, and l have settled with D. E. for the sum under- 
 written by me, by granting him my Acceptance at 3 months, de- 
 ducting the Premium ? 
 
 6th. Insured with the London Assurance Company on account of Waller 
 & Co. Jamaica, .£'1000, on Rum and Sugar, ^ the Minerva, 
 Noble, from Jamaica to London, at 9 Guineas ^ Cent. Policy 5s, 
 6d. ^ Cent, to return 4 ^ Cent, for Convoy and Arrival ? 
 
 7th. The Minerva has arrived safe, 1 therefore charge the Loudon As- 
 suiance Company fur the return of Premium ? 
 
 A Merchant on Balancing his Books, finds that the Dr. sideof Stock 
 was j£1106. 2s. 2d., and the Cr. side £lb%h. 12s. Vd. : the 
 •amount of the .Dr. side of Profit 8? Loss, was ,£1 L 1G f>s. 6d., and 
 Cr. side ,£304. 18s. : the Dr. side of Balance .£0102. 5s. and the 
 Cr. side j£2744. 2s. lid. — Required the Net Gain or Loss on his 
 Business -, and the Amount of his former and present Stock ? 
 
 JOINT-ADVENTURES. 
 
 1. Consigned to William Bancroft, St. KittV, to sell on account of 
 Thomas Allwood and myself, each one-half concerned, sundry 
 Goo'ds,amount j£68l« 17s. 4d. ; paid Charges at shipping«£&. 3s. dd. 
 my Commission is -'-21. 7s. and I have insured on .£770 with ihe 
 Loudon Assurance Company £50. 14s. 2d. — What is the Journal 
 entry ? 
 
 2 . William Bancroft writes me that the Goods arrived fafe, and that he 
 i§ totd them as ?$* Acco up t Salts,, enclose! am. uut ^166. 9*. : 
 
EXAMPLES FOR EXERCISE. 229 
 
 he has at fame i'lmc remitted me a Bill on M. Parry, for £350. 5s. — - 
 Required the proper entries to close the Adventure;, and a division 
 of the profits? 
 
 3. Su had shipped me 40 "Puncheons of Rum, value -£600, in 
 
 part of the Sales, and I had insured the same with the London As« 
 swrance Company, at <) Guineas :\fr Cent. Policy 33s. to return 4 
 * Cent, for Convoy and Arrival. Required the entries? 
 
 4. Suppose further, that the Vessel arrives with Convoy, and that I 
 
 charge the London Assurance Company for the return of premium 
 at 4 eg> Cent. : that I pay Customs, Freight, and Charges during 
 the Sale .£149. 14s. 6d. : J sell 30 Puncheons of the Rum to E. 
 and B. at c 2 months, C £(J67, and 10 Puncheons to T. A. at 3 months, 
 =£220 : 1 charge 1\ itf Cent. Commission on the Sales. Required 
 tiie entries, and how Aliwood's account would have stood : 
 
 PARTNERSHIP. . 
 
 Required the proper Journal Entries for the following Transactions in 
 
 Partnership. 
 
 1. Paid J. G. (our Partner) on Account proper : 
 
 2. Received from II. T. (our Partner) on Account proper : 
 
 3. Bought from J. G (ditto) Sundry Goods : 
 
 4. Sold to II. T (ditto) ditto. 
 
 5. II, T. has underwritten ,£1000 on his own Account on Rum con- 
 
 signed us by M. L. Jamaica, ^ the Minerva, at 9 Guineas $* 
 Cent. — Policy 5s. 6'd. r^ Cent. — Commission \ ffi Cent. 
 
 6. Settled Accounts with li. T. who is leaving the Concern, and paid 
 
 him in Cash £ , and granted him our Bills for the balance of 
 
 his Capital £- 
 
 7. On the 1st July, 1809, Oar one-third Share of Hope Estate, in Ja- 
 maica, stood indebted to us ct3L75. 6s. 2d. sterling: on the 2d 
 August our Partners, in Jamaica, 3. & A. Sidney, advise us that 
 they have shipped GO Casks Sugar, %&* the Minerva, to London, 
 which we have insured with the London Assurance Company, * 
 I 700, at 9 Guineas f Cent/ Policy 5s. 6d. ^ Cent, (to return 
 f Cent, for Convoy and A nival), £165. 6s. od., and we I 
 | -^ Cent. Commission ofl the sum insured, <£8. 10s. : they also 
 advise that they have shipped CO liiuls. Sugar, ^ the Neptune, 
 to Bristol, for sale, which we have also insured with the London 
 Assurance Company, on «£60Q, at 5 Guineas ^ Cent, certain. 
 Policy 33s. £$l 13s. our Commission, \ Jjf Ceut. £3. On the 
 17th we accepted J. & A. Sidney's two Drafts, the one $> ,£220 
 Mi. due 2d October : the other, ^^170, due 12th October, on 
 their own account. On the 18th we pay J. Craig, ^ receipt, ou 
 account of the Estate, £173, I5si On the 20th, we sell io sundry 
 Persons 25 Hhds; Sugar^ which had formerly been on hand ; the 
 net proceeds of which amount to x730. 16s. 3d. On the 23d, 
 we paid Smith yp order on their account £\% m 14s. On 10th Sep- 
 tember we accept on their account, their Draft ^^120, due «1 
 November. Ou tne 15(h September, the Minerva arrives s'afe wilh 
 Convoy, and we charge ^he London Assurance Company for t£ 
 return of Premium at 4 f Cent. £68. On the 20th ; we hip off 
 
i30 EXAMPLES FOR EXERCISE. 
 
 Goods ^ the Dolphin, for account of the Estate, which amount, 
 with Charges, Commission, ana* Insurance, to o£739. Gs. 2d., and 
 on their own account Goods to the amount of -£440. Is. On the 
 25th, the Agents at Bristol inform us of having sold the 20 Hhds., 
 and enclose us Bills for the proceeds, amount £6%5: c 2.-. — Required 
 a state of these transactions made up to cOih September, with the 
 other Partners, including interest. The Interest on our Stock 
 is £39.> 13s. lOd. : we charge f ffi Ceut. Commission on our Dis. 
 bursements, which is £A', for Postage of Letters 12s. §d« The 
 Balance of Interest due us on the transactions of the testate is 
 £b. 19s. lOd. We charge J. & A. Sidney \ ffi Cent. Commis- 
 bion on their transactions, £% 15s. 4-d. ; balance of Interest 
 due by them is Is. 3d. and Postages 15s. 6d. — Required the best 
 method to exhibit these transactions in the plainest and most satis- 
 factory manner ; and how much are the respective Shares of the 
 Balance of our respective accounts ? 
 
 FORM OF A BILL OF LADING. 
 
 A Bill of Lading is a writing wherein Masters of ships acknowledge the 
 receipt of goods, and engage themselves to deliver the same at the 
 destined place, in good condition. 
 
 There must be always three of these Bills made, viz. one to be sent by 
 post to the persou to whom the goods are addressed, one for the 
 Master of the ship, and another for the Merchant. 
 
 Shipped by the grace of God, in good order and well conditioned, 
 by A. B. in and upon the good ship called the Isabella, whereof 
 is master for this present voyage John Brown, and now riding at 
 anchor in the river Thames, and bound lor Hamburgh, to say three 
 Boxes printed Goods, being marked and numbered as in the 
 margin*, and are to be delivered in the like good order and well 
 conditioned at the aforesaid port of Hamburgh, (all and every the 
 dangers and accidents of the seas and navigation, of whatever na- 
 ture and kind soever exceptedj unto them or to their assigns, they 
 
 paying the freight for the said goods , with primage and 
 
 average accustomed. In witness whereof the master or purser of 
 the said ship hath affirmed to three pills of Lading, all of this tenor 
 and date; the one of which three Bills being accomplished, the 
 other two to stand void. And so God send the good ship to her 
 desired port in safety. Amen* Dated in London this 20th day of 
 April, 1809. 
 
 iRMS OF PROTESTS OF BILLS OF EXCHANGE. 
 
 1. Of an Inland Bill for Non-payment* 
 
 On this 30th day of May, in the year of our Lord, one thousand eight 
 hundred and nine, at the request of Messrs. Hume § Coleman, of 
 this city of London, Merchants, and bearers of the original Bill of 
 Exchange, whereof a true copy is on the other side written, I, 
 
 Book, p, 115. 
 
EXAMPLES FOR EXERCISE. 231 
 
 James Mill, Notary Public, by Royal Authority duly admitted 
 and sworn, went to the house of Mr. Richard Noble, on whom 
 the said Bill is drawn, and there speaking with the said Richard 
 Noble, I exhibited unto him the original Bill of Exchange, and 
 demanded payment thereof, to which he answered, that the Bill 
 would not be paid for want of effects. Therefore I thesaid Notary, 
 at the request aforesaid^ have protested, and by these present? do 
 solemnly protest, as well against the Drawers, Acceptor, and In* 
 dorsers of the said Bill of Exchange, as against all others whom it 
 may concern, for all Costs, Charges, and Inreres' d, and to 
 
 be suffered, for want of payment of said original Bid- — Thus dong 
 and protested in London aforesaid, in the presence of 13. C. and D, 
 E. witnesses. 
 
 Exchange-Alley, James Mill, 
 
 Cornhill. Notary Public. 
 
 2. Of a Foreign Bill for N on* Acceptance. 
 [Make a true Copy of the Bill and Indorsements.] 
 
 On this day of , in the year , at the request 
 
 Mr. A. B. of the city of London, merchant, and bearer of the 
 original Bill of Exchange, whereof a true copy is on the other 
 side written, I, I. M. of the said city, Notary Public, by royal 
 authority duly admitted and sworn, went to the house of Mr. C. D. 
 on whom the said Bill is drawn ; and there speaking with a cKr'.ia 
 the accompting-house, I produced and exhibited unto him the 
 original Bill of Exchange, and demanded acceptance thereof, to 
 which he answered, that (the eocuct answer given) ; ver 
 
 not being satisfactory, I, the said Notary, at the request aforesu 
 have protested, and by these presents do solemnly protest, as well 
 against the drawer of the said Bill of Exchange as all others 
 
 -whom it may or doth concern, for exchanges, re-exehar 
 mages, costs, charges, and interests, suffered, or to be suffered 
 for want of acceptance of the iaid Bill of Exchange. Thus done 
 in the presence of E. F. and G. fi. witnesses hereunto required. 
 
 Protest of an Inland Bill for Non-payment, 
 
 On this " day of , in the year — , at the request of 
 
 Mr. A. B. of this city of London, ~, and bearer of the ori- 
 ginal Bill of Exchange, whereof a true copy is on the other side 
 written, I, I. M. of the said city. Notary Public, &c. went to 
 the house of Mr. C. D. on whom the said Bill is drawn, and there 
 speaking with the said C. D. I exhibited unto him the said original 
 Bill of Exchange, arid demanded payment thereof, to which he 
 answered, That, &c. Therefore I the said Notary, at the request 
 of the said A. B, do hereby, in the presence of the witnesses here- 
 under written, protest the said Bill, — Dated in London the day 
 and year in the beginning written, 
 
FORMS OF LETTERS 
 
 BUSINESS AND OTHER PRECEDENTS. 
 
 I. ADVICE OF GOODS BEING SHIPPED. 
 
 London, April 18tli, 1809. 
 
 Messrs. Holford, Rucker fy Co. Hamburgh. 
 Gentlemen, 
 
 I Mas dtdy favored with yours of the 25th ult. and agreeably to your 
 kind order, have shipped on board the Isabella, Brown, for your Ac- 
 count and Bisk, an assortment of printed Goods, the amount as ffl* In- 
 voice annexed, qf ^373 12s. 4d., at your debit, payable in 3 months. 
 
 You will observe that a few of the Prices are somewhat higher than 
 you specified; but the superior quality of the Cloths, and the tasteful- 
 ness of the patterns will, I presume, justify me in sending them. 
 
 Cotton Goods of every description are on the advance ; and since the 
 above purchase, the same quality could not now be bought at less than 
 lfd. to 2d. 3f yard higher. In hopes soon to hear from you, and to 
 receive your further favors, 
 
 I am, Gentlemen, 
 
 Your most obedient Servant, 
 P. S. Bill of Lading inclosed. A. B. 
 
 II. EFFECTING INSUR VNCE AND ADVISING OF A 
 REMITTANCE, 
 
 Loudon, «J0ih May, 1809. 
 
 Mr, Richard Co-tidcr, New York. 
 
 Sih, 
 
 Your esteemed favor of the 14th instant I have duly received, and am 
 happy to hear that the Goods <jp* the Ann, armed *af*e, and have met 
 r hh your approbation. 
 
LETTERS ON BUSINESS. 233 
 
 Agreeable to your desire I have effected Insurance ^ *£650 on 
 20 Bales Cotton, ^ the Fanny, which you have been pleased to con- 
 sign to me ; Premium at 6 Guineas ^ Cent, (to return 1 ffi Cent, for 
 
 Convoy and Arrival; ; Policy £8s. 6u! ^42 17 6 
 
 Commission \ ^ Cent 3 5 
 
 j£46 2 6 
 
 Your Bill fav. Hill, due 20th ult. I have duly honored 150 
 
 Placed to your Debit 196 2 6 
 
 On the 15th April I received from JI. Watt, ^ your letter. ^200 
 
 16th May, Bill, Blake on Lees, at 40 days sight 150 10 
 
 i, Ditto, Forbes on Mills, at 60 days sight.. 250 
 
 Placed to your Credit .of 600 10 6 
 
 I doubt not but the above two Bills will be as honorably paid as they 
 were regularly accepted. 
 
 I shall write you again on receipt of the Cotton, in the sale of which 
 you may rely upon my best exertions for your interest, and in the mean 
 time, I am, Sir, 
 
 Yours respectfully, 
 
 A. B. 
 
 III. ADVICE OF A BILL BEING DISHONOURED. 
 
 London, Gist May, 1809. 
 Messrs. Goodwin S? Blake^ Bristol. 
 
 Gentlemen, 
 
 Your Draft on Richard Noble, ^p* ^130. 15s. due yesterday, is thh 
 day returned to me under protest for non-payment, and amounts, with 
 expences, to £13\ 5s. 
 
 1 will therefore thank you for a remittance for the same as early as 
 possible. I am, Gentlemen, 
 
 Your most obedient Servant, 
 
 A. B, 
 
 IV. RESPECTING AN ACCOUNT^ YLE 
 
 LoNDoxj 4(h June, IS 09. 
 Messrs. Collins $ Greenhill^ Montrose. 
 
 Gentlemcn, 
 
 I have now the pleasure of handing you an Account of Sales for last 
 month of your Osnaburgs, ^ the Sally, 
 
 Net Proceeds of which amount to .<£l 56 1 5 
 
 And of your Muslins ^ Jean, ditto 593 7 
 
 At your Credit ,.....•£? 49 S 5 
 
«34 LETTERS ON BUSINESS. 
 
 As Cotton Goods of every description are rising rapidly here, you 
 ■will find it your interest to forward immediately as large a quantity as 
 you possibly can. 
 
 The Drafts you intend to pass on me, will meet with due honor. 
 
 I am j Gentlemen, 
 
 Yours very respectfully, 
 
 A. B. 
 
 V. LETTER OF CREDIT AND RECOMMENDATION, 
 
 To Mr. John Griffiths^ Lisbon. 
 
 Sir, 
 
 This will be delivered to you by Mr. Henry Thornton, who visits your 
 City for the recovery of his health. I recommend him to your favor and 
 good offices, and request you will furnish him with what money he has 
 occasion for, on my account, to the extent of Two thousand Milrees, and 
 transmit me his Receipt for the same; and if you have not effects of mine 
 in your hands, you may draw on me at Usance for the deficiency. 
 
 I am, Sir, 
 
 Yours, with much esteem, 
 London, A. B. 
 
 Nov. 1809. 
 
 VI. RECEIPTS. 
 
 Receipt for a Promissory Note. 
 
 Received this ■ ■ day of — , of A. B. his Promissory Note 
 
 of hand, dated this day, for the sum of — ■ - ■ « and payable to my or- 
 der two months after date, which, when paid, will be in full for 
 
 gold and delivered him. 
 £ 
 
 Receipt to Assignees for a Dividend. 
 
 Received this day of , 1809, of Messrs. A. B.and C. 
 
 D. assignees of the estate and effects of E. F. of, &c. a bankrupt, the 
 
 sum of £ , being a dividend of shillings in the pound 
 
 on my debt of -, proved under the said commission, 
 
 £ 
 
LETTERS. ON BUSINESS. ^5 
 
 .ICCURATION, OR LETTER OF ""ATTORNEY. 
 
 Merchant to two of his Clerks, to transact and manage 
 Co m m e re ial Co n ccr n s . 
 
 1 hereby appoint my two Clerks C. D. and E. F. of, &c. to be my 
 true and lawful AttorQies, jointly, for me and in my name, to transact 
 and manage all business ; also to open all letters of correspondence, to 
 sign and answer the same, and to draw, accept, indorse, and pay ali Bills 
 of Exchange or other Promissory Notes ; all monies to receive, acquit- 
 for the same to give ; also to draw an 1 sign all orders and draffs 
 for payment of money, as well on the Cashiers of the Bank of Engl 
 as on Messrs. G. II. and Co. of — — — 9 bankers, or on 
 persons or bankers where i the said A. B. shall keep cash ; and fur- 
 ther also to settle, balance, and* arrange all books and accounts: and 
 generally to do every act, matter, and thing,' as the nature of the busi- 
 ness of me the said A. B. may require. 
 
 ERRATA. 
 
 [a consequence ef several Proof sheets not being sent to the Author 1 
 the Mark of Posting in the Day-Book by Single Entry, and the figure oi 
 to the Jouanal, in the first Day-Book of Double Entry, page 49, hive been (Haiti 
 and several blank pages occur in the. Work. 
 
 The following Errata have also been discovered. 
 Page 51, i: line 25th, fur a, read the Balance Sheet, 
 at the end of line 10th, dele or. 
 32, for Subsidiary, read Fictitious Accounts. 
 210, dele Aug. at the beginning' of line 4. 
 -. — , insert Aug. at the beginning of hue 5. 
 — , line 10, fo,r £513 15s. Od. read £±69 13s. 0d, 
 Bills read Books. 
 
 :nd. 
 
 W, FUnt, Pnnter, Old Bailey, London. 
 
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 clearly explained; and the most approved Forms of the Practice of 
 the first Counting-houses correctly exhibited in various Specimens of 
 Books. 
 
 Intended to remove every Difficulty in stating Accounts either between 
 
 Individuals or Partners ; to point out the Improvements which 
 
 Practice has suggested ; and to direct the Book-Keeper 
 
 or Accountant to the most approved Methods 
 
 of Arrangement in the Variety of 
 
 extensive and diversified 
 
 Transactions; 
 
 Examined and approved of by the principal Accountants in Glasgow 
 and other Places. 
 
 SECOND EDITION. 
 
 To which is added an APPENDIX, 
 
 Containing a comprehensive View of the Exchanges between the principal 
 trading Cities of Europe, illustrated by Examples, on a Nlyv Plan, 
 shewing the easiest mode of calculating them. 
 
 By JAMES MORRISON, Accountant ; 
 
 author of the accomptant's guide ; THE elements of book-keeping, &c 
 
 AND MASTER OF THE GLASGOW MERCANTILE ACADEMY* 
 
 [The first Impression of this Work hating been sold nearly as soon ao 
 printed off, the Author has been induced to offer a Second Edition; 
 to which, at ths request of several Mercantile Men, he has added au 
 Appendix on Exchanges.] 
 
 Resides the approbation which the MS. of the first Edition obtained 
 from the > whom the Work is dedicated, viz. (the !afe 
 
 Gilbert Haw Esq. Bank of Scotland ; John Mooiu:, Esq. 
 
 Royal Bank; Walter' E^inq Mvclae, Esq, of Cathkin ; and 
 Robert Aulo, Esq. Agent and Accountant : the Author has receiv- 
 ed Testimonies from other i >ual Gentlemen. The following 
 till j. for vyaut of ioom ; can 
 
fc j 1R) — Agreeably to your request, T hare attentively examined the Manu- 
 script of Part III. of your System of Book-Keeping, which is by far the most 
 difficult part of the Work to execute in a judicious manner. 
 
 " My opinion is, that in the six moriuis' transactions from which sets A. B. 
 and C. are composed ; you have introduced mure variety of real business, than 
 any other writer on the subject that I have seen ; and your plan is excellent 
 in Journalising the same transactions different ways, when it can be done with 
 propriety, which you have strictly adhered to. In set C. particularly, there is 
 a conciseness of method} and at the same time, a simplicity and accuracy in 
 the arrangement, which I never saw before. 
 
 " As Set I). concludes the Work, you have very properly made it a Partner- 
 ship Concern, in order to illustrate the modern method of Keeping and Settling 
 such Accounts $ and there are various examples of judicious arrangement, in 
 each of the two Journals, in order to curtail the number of accounts in the 
 Ledger. 
 
 '* Sincerely wishing that you may meet with libeial encouragement in pub- 
 lishing such a Work. (Sigued) 
 
 Glasgow, 7th July, 1806. "James Campbell, Accomptant." 
 
 "Dear Sm, — I have, at your request, perused the Manuscript of the System 
 of Book-Keeping, which you intend to publish by Subscription. 
 
 li The plan, as staled in the Prospectus, which comprehends both the 
 Theory and Practice of this useful Art, seems faithfully followed out. Your 
 own extensive practice as a public Teacher, together with your former expe- 
 rience in the Counting-house, certainly qualifies you for such a Publication ; 
 and it gives me great pleasure to see it executed in such a masterly manner. 
 
 44 All the Sets have their particular merit : that of B, 1 think truly ingenious 
 — The abridging of superfluous accounts in the Ledger, which has not, as yet, 
 
 en sufficiently attended to, renders the work highly interesting to every man 
 
 ' of business. The Set D, which is under a Company firm, and applies to a West 
 
 India Concern, approaches very nearly to the practice of a house in this city, of 
 
 the first respectability, and certainly merits the attention of Merchants in that 
 
 line of business. 
 
 (Signed) " Hugh Magna e, Accountant." 
 
 Glasgow, 15th August, 1S06. 
 
 < £ Sin, Glasgow, 11th July, 1 809. 
 
 c * 1 have with great care and pleasure perused the first Edition of your 
 System' of Book;- Keeping, audi candidly confess, that your plan or method of 
 arrangement of Accounts, is the most concise and most distinct I have ever seen ; 
 that the whole Sets under their particular heads are simplified to the meanest ca- 
 pacity; and that brevity and perspicuity has boon carefully attended to. I con- 
 sider the whole Treatise of great importance to the public at large, and in parti- 
 cular to those whose pursuits are confined to the Counting and Banking-House, 
 
 " From my high opinion of your experience and general knowledge of Mer- 
 cantile Business, I flatter myself thai the Appendix on Exchanges, you intend 
 to annex to the second edition of your Book-Keeping, will be of much use to 
 your Countrymen who have occasion to understand accurately the Exchange and 
 Par with the most part of the civilized world. 
 
 (Signed) " Duncan Kennedy, Accomptant." 
 
 Extract of a Letter from Dr. Hamilton, of the Marisrhal College, 
 Aberdeen, \\th Nov. 1808. 
 
 u It was not in my power to look into your System of Book -Keeping, on my 
 first receiving it, but I iiave since perused it with some care, and it appears to 
 me to exhibit a good view of the improvements which modern practice has 
 ^ led in the Allot' Book-Keeping : and to contain a variety of forms, more 
 or Jess concise, accommodated to different kinds of business ; and these not in- 
 vented by a Theorist, but taken from real business, and therefore more useful 
 to the Practical Accomptant. " 
 

 •April, 1815. 
 
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 THE UNIVERSITY OF CALIFORNIA LIBRARY