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 AJRMAJVGEJ} A€C0RlJ^iWGT09'MESEWT PMACTICE 
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3< 
 
 
 

 TO 
 
 liENKY BROUGHAM, Esg, M.P 
 
 Sir, 
 
 Js, in iJiis Co7nmercial Country, a knowledge 
 of Merchants^ Accounts, and Book-keeping, must necessarily 
 form an essential branch of Education : a work which has for 
 its object the improvement of Youth in these branches, must at 
 all times be acceptable to the Trading Part of the Community ^ 
 and highly deserving of their regard and encouragement. 
 
 In testimo7iy of your eminent services, in 
 patronising and promoting Education^ whether MeR' 
 cANTiLE or Mechanical, and thereby the moral and inteU 
 lectual improvement of mankind ; the following Treatise 
 on Book-keeping, which has been honoured with very 
 general public approbation^ is respectfully inscribed by. 
 
 Your most obedient and 
 ♦ very humble Servant, 
 
 JAMES MORRISON, 
 
 190147 
 
Digitized by the Internet Archive 
 
 in 2007 with funding from 
 
 IVIicrosoft Corporation 
 
 http://www.archive.org/details/bookkeelementsofOOmorrrich 
 
PREFACE 
 
 TF an Art or Science is to be valued in proportion to its utility and im- 
 portance, Book-Keeping will hold a very high place in the estimation 
 of a Commercial People. Independent of the pecuniary advantages which 
 accrue to the Man of Business from order in recording his Transactions, 
 Book-Keeping is valuable for its own sake, as it affords an ingenious 
 and complete illustration of the harmony of Method, and the use of 
 Numbers. 
 
 As the alterations and improvements made in this Edition are nu- 
 merous, the Author will, radier than detail them, describe the work in its 
 present form. 
 
 In the INTRODUCTION, on Merchants Accounts, the form and method of 
 making out the several Accounts which usually occur in the Business 
 of the Counting-house, are explained and illustrated by Examples. 
 
 The Work then commences with a view of single eni ry, which affords 
 the most simple idea of the nature of Dt\ and Cr., and of the application 
 of those terms. This Set is extended to three months, and may be suf- 
 ficient for a Pupil who has only the Retail Business in view. 
 
 Next, the work contains an explanation of the Principles of double 
 ENTRY ; of the use of the several Books used in Business, and of the nature 
 of Personal, Real, and Nominal Accounts in the Ledger. This is done 
 before laying down Rules for Journalizing, because these Rules are in- 
 ierred from the nature of the Entries on the Ledger- Accounts, and there- 
 fore they cannot be properly understood till these Accounts are explained. 
 The RULES for j6;z^^7Z«//:22>?o- are arranged under distinct heads, in order 
 that they may be easily referred to ; and these, it is hoped, are so com- 
 plete, as to extend not only to every Transaction introduced into tlie Sets, 
 but likewise to every case which usually occurs in Inland and Forei<i;n 
 Trade. 
 
 The Italian method is suppressed, and the Rules for stating Cash 
 transactions, &c., are divested of their technical form. 1'hus in receivir.g 
 money, instead of Cash Dr. to A. B., we say, Debit Cash To A. B. .• 
 and in paying money, instead of A. B. Di\ to Cash, we say, C?rdit Cas/i 
 Bi) A. B., and the like in other cases. 
 
 A 2 . 
 
IV PREFACE. 
 
 The SETS of Books advance from the more simple to the more complex 
 transactions, in a regular gradation ; and comprehend the different branches 
 of Business, as Pj^oper, Commission, and Company Trade, Two of these 
 Sets are connected, in order that the Student may understand the method 
 of continuing the Business, and transferring the Balances from one Ledger 
 to another ; and while the theory or Art of Book-Keeping is explained by 
 Definitions and Rules ; the work exhibits a view of the most approved 
 forms of arrangement in Modetn Practice, so that the young Accountant 
 may be at no loss how to proceed when placed in the Counting-house. 
 
 The Queries on Bills, Receipts, and Drafts, with their Answers, as also 
 the Exercises subjoined, are intended to impress upon the mind of the 
 Learner the principal points in the daily practice of Business ; and the 
 Author can assert, from experience, that the attentive Student will derive 
 the greatest advantage from them. 
 
 The Work concludes with a short explanation of Commercial Terms 
 or Expressions which are used among Merchants, and Men of Business, 
 
 The above are the principal points which, in the opinion of the Author, 
 a proper Elementary Treatise for the use of Schools should contain ; 
 and this opinion is the result of much experience as a public Teacher, 
 and several years practice in the Counting-house. 
 
 We shall close these prefatory Remarks by an extract from Messrs. 
 Collins and Catlow's " Guide to Teachers" in their choice of Elemen- 
 tary School Books : — 
 
 " For the current business of Schools, and for the general purposes of 
 Trade, ' The Elements of Book-keeping,' by Mr. Morrison, are un- 
 questionably the best adapted. His work begins with a Set of Books, 
 by Single Entry, which is all that many branches of Trade require, and 
 is necessary to the Student, as leading to a knowledge of the subsequent 
 Sets by Double Entry, For the advantages of the Student, the several 
 jSets rise upon each other, and include every variety of Books and Ac- 
 counts that can present themselves to the young Accountant in after 
 life. The work also contains the various forms of Bills, Notes, Receipts, 
 and Letters, required in Trade ; and the whole concludes with a series 
 OF questions,* calculated to put the knowledge of the pupil to the test, 
 m regard to the difficult and important parts of the work. 
 
 *' One of the greatest impediments opposed to the teaching of Book- 
 
 * In this edition Answers ai*e given to the Queries. — J. M. 
 
PREFACE. 
 
 keeping, particularly in country Schools, has been the difficulty of ob- 
 taining ruled Sets of Books, which should enable the young Book-keeper 
 to exhibit his school-labours as a qualification for preferment in the 
 Counting-house. The publishers, therefore, of Morrison's Book-keeping 
 have prepared four distinct Sets of Books, at an easy cost, exactly corre- 
 sponding with the four Sets contained in the work itself, beautifully 
 ruled in the style and manner of the Patent Ledgers and other Books, 
 which are so justly admired for their neatness, in our first Counting- 
 houses. Morrison^s Set of Blank Books perfect his System, therefore, 
 for the use of Schools, and render it every thing which the anxious 
 
 Schoolmaster can desire for the purpose of teaching Book-keeping." 
 
 Vide p. 63. 
 
 Mercantile Academy, 
 London. 
 
VI 
 
 DIRECTIONS FOR USING THIS WORK. 
 
 The Author has been requested to give a few directions how this work should be taught in 
 Schools. 
 
 Set A. If the Learner have only the Retail line of business in view, this SET by Single 
 Entry may in general be sufficient : when he has transcribed the day-book, and checked the cal- 
 culations, he is to proceed to form the Ledger and take a Balance : vicle page 28. 
 
 After he has finished this set, he may peruse the introduction as far as it respects the making 
 out Bills of Parcels, drawing Bills, Notes, and Receipts. 
 
 Set B. In Teaching book-keeping by Double Entry the chief point is, to convey to the 
 Learner a distinct idea of Debtor and Creditor, and of the application of these terms in the led- 
 ger. For this purpose he ought carefully to peruse Chapters II. and III. while he is writing the 
 DAY-BOOK, and forming the Bill and Cash-Books, from the entries given in pages 51-53. 
 When he has done this, he is to Journalize a month's transactions from tlie Day-Bouk, Bill and 
 Cash-Books, and then post them into the ledger, and so on with the other two months. After 
 he has posted all the Transactions, he is next to make a Trial Balance, agreeably to the dircc • 
 tions given in page 46. Having done this, and finds that the difference oi the stock and balance 
 Accounts correspond, he is to proceed to balance the Accounts and close the hooks : vide direc- 
 tions page 46. 
 
 Set C. This SET is a continuation of the same business, including the Transactions of a 
 Commission Trade. When the Student has written the dav-book, invoice, and sales' books, 
 pages 103-106., and formed his cash and bill-books from the entries in pagesl 03-106., he is 
 next to Journalize the Day-Book transactions monthly, agreeably to the Rules given in page 142., 
 and those in Invoice and Sales Books, singly, and then proceed to jwst, and Balance the ledger 
 as formerly. 
 
 N. B. To this SET the Pupil may have either a new ledger (as in the printed copy) 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 show him how the Balances are brought down, and the 
 entries continued in the ^axae folios. 
 
 After he has finished this Set, he may peruse the introduction, relating to Bills and Accounts. 
 These will tend to elucidate several entries in the sets which he has gone through. When he 
 has studied these, and knows how to draw them out, he may proceed to copy the letters re- 
 specting Drajls and Remittances — Advice of Goods being shipped — liendering Account-Sales, and 
 Accounts Current. The several Accounts should be annexed to these Letters, and should be 
 folded and addressed, and the Bills drawn and indorsed as in actual Business. 
 
 Set D, is a Partnership Concern, and is intended to complete the course. The Subsidiary 
 Books 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 of keeping the Books of a Co- 
 partnery, is the division of the Profit or Losses : stating the Partner s Accounts, and closing the 
 BOOKS. A knowledge of all these particulars may be obtained by attentively perusing the jour- 
 nal, and. posting and balancing the ledger. 
 
 The queries on Bills and Book-keeping, with their answers, are intended to be committed to 
 memory during the course. From five to ten may be given the Student at a time. The exer- 
 cises for Practice, whicli follow, are intended as a criterion of his improvement in these 
 branches of Commercial knowledge. The answers and statements should be neatly arranged, 
 and given in writing. 
 
 * If the Pupil's time be very limited, he may omit transcribing the Invoice Book, and Sales 
 Book, and Journalize from the Day-Book, or printed copy. 
 
 The Subsidiary Boo&s may be bound as follows : —the Cash and BUI- Books in one binding ; 
 tlie Invoice and Sales-Books in one ; and the Day-Book by itself. 
 
CONTENTS 
 
 Page 
 
 Preface iii 
 
 Directions for using the Work vi 
 
 INTRODUCTION — containing the Form and Method of making 
 out the several Accounts which usually occur in Business, 
 viz. 
 
 I. Receipts 1 
 
 II. Inland Bills 2 
 
 III. Foreign Bills of Exchange 3 
 
 IV. Bills of Parcels 7 
 
 V. Invoices.. 8 
 
 VI. Account-Sales 10 
 
 VII. Account-Current with the Interest Account 11 
 
 PART I. — BOOK-KEEPING by Single Entry. 
 
 Book-keeping defined — Single Entry described 15 
 
 Set A. Retail Business. 
 
 Bay-Book 19 
 
 Ledger 24 
 
 Cash-Book 32 
 
 Specimen of a Ready-Money Sales-Book 34 
 
 PART II BOOK-KEEPING by Double Entry. 
 
 Introduction — Double Entry described S5 
 
 Chap. I. Of the Day-Book and Subsidiary Books ib. 
 
 n. Of the Ledger, and an Explanation of the Accounts 37 
 
 III. Of the Journal, and Rules for Journalising 38 
 
 1. Cash Transactions 39 
 
 IL Bill Transactions 40 
 
 TIL Purchases and Sales 41 
 
 IV. Shipping Goods Abroad 42 
 
 V. Goods on Consignment ib. 
 
 VI. Effecting Insurances , 43 
 
 VII. Entries in Bankruptcy ib. 
 
 VIIL Entries in Joint- A dventures 44 
 
 IV. Of Posting and Balancing the Books „ 45 
 
Yiii CONTENTS. 
 
 Page 
 Set B. On Proper Trade, or when a Merchant buys and sells on his 
 own Account. 
 
 Inventory-Book 51 
 
 Bill-Book Entries 53 
 
 Cash-Book Entries o.... 55 
 
 Day-Book 59 
 
 Bill-Book 64 
 
 Cash-Book 70 
 
 Journal 75 
 
 Ledger 84 
 
 Set C. On Commission, or Agency Business, or when a Person buys 
 and sells on another's Account. 
 
 Preliminary Remarks on the Subsidiary Books ,.,., 102 
 
 Cash-Book Entries 103 
 
 Bill-Book Entries 106 
 
 Cash-Book 110 
 
 Bill-Book 114 
 
 Invoice-Book, outivard 120 
 
 Sales-Book 125 
 
 Day-Book 135 
 
 Rules for Journalising Monthly 142 
 
 Journal 143 
 
 Ledger 156 
 
 Set. D. On Partnership, or when two or more Persons join their 
 Capitals in Trade. 
 
 On Partnership Accounts 179 
 
 Remarks on the Journal 180 
 
 Remarks on the Ledger 181 
 
 Journal 184 
 
 Ledger 204 
 
 APPENDIX. 
 
 I. Queries, with Anstvers, on Bills and Accounts 229 
 
 II. Queries, with Anstcers, on Book-keeping 233 
 
 III. Exercises for the Improvement of the Student 241 
 
 Letters and Mercantile Precedents... 248 
 
 Explanation of Commercial Terms... •.. •«.. 253 
 
^ OF THE A 
 
 UNIVERSITY I 
 
 OF 
 
 INTRODUCTION. 
 
 JN this Introduction we shall explain the method of drawing out 
 Receipts and Drafts, and such Accounts as usually occur in the 
 business of the Counting-house. 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. 
 
 L 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 Specimens, 
 
 No. I. 
 
 LONDON, 18th January, 1B50. Received of Mr, William Fenton, 
 One hundred and seventeen pounds ten shillings in full. 
 
 .€117 « 10. A. B.* 
 
 Cash Book B. 
 
 No. XL 
 
 RECEIVED Y'ith Fehruaiyy 1850, of Mr. TJiomas Allwood, Fifty 
 pounds on account, 
 
 £50. A. B. 
 
 No. III. 
 MARCH 10^^, 1850. Received of Mr. TJiomas Allwood, Fifty-four 
 pounds sixteen shilliiigs and three-pence, being the balance of his account. 
 £54: „16 u3, A. B. 
 
 * A. B. is understood to be the name of the Learner, or Owner of the Books in the 
 fallowing Sets. 
 
 B 
 
INTRODUCTION. 
 
 No. IV. 
 
 LONDON, 8th January, 1850. Received of Mr. A. B. Twenty-one 
 pounds fourteen shillings, for repairs to his house at Windsor. 
 
 ^21 // 14. ^ John Wright. 
 
 No. V. 
 
 WINDSOR, Febtmary 27thj IB50. Received from John Tennant, 
 Esq., Fifty pounds, being payment of the rent till this date, of a house pos- 
 sessed by him from me, 
 
 £50. A. B. 
 
 No. VI. 
 
 RECEIVED of Mr, A, B,, Merchant, London, Seventeen pounds ten 
 shillings, being the amount of my Salary from 1st Januayy till 1st April. 
 March 6th, 1850. John Penman. 
 
 £\n « 10. 
 
 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 Acceptoi\ In the first draft A. B. is the Drawer or Holder of 
 the bill, and John Howie and Co. are the Acceptors or the Persons who 
 pay the bill when due. In the second drafl^ 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 3 1st January, 
 and payable at one month after date, the term expires on the last day 
 of February, which in 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 on 
 Saturday, or day before. A Bill dated on a Sunday is not considered 
 valid, at least Bankers will not discount such Bills. 
 
 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. 
 
 Inland Bills are distinguished into Drafts and Promissory Notes, — the 
 former containing an Order, and the latter a Promise. The form of 
 making them out is as follows : 
 
INTRODUCTION. 
 
 1. FORMS OF DRAFTS. 
 
 ^110 // 4. London, Janum-y 7th, 1850. 
 
 TWO months after date pay to my order. One 
 hundred ajid ten pounds four shillings, value received, 
 Messrs. John Howie and Co. 1 A. B. 
 
 London. j Accepted, John Howie and Co. 
 
 No. 164, Bill Book B. 
 
 c^370 1/1. Manchester, January Sd, 1850. 
 
 THI RTY-ONE days after date pay Mr. William 
 Jones, or order, TJiree hundred and seventy pounds one shilling, value 
 received. 
 
 Edward Weston. 
 Mr. A.B. \ Accepted, A. B. 
 
 London. J payable at Le JFevre and Cds. 
 
 No. 75, Bill Book B. 
 
 2. FORMS OF PROMISSORY NOTES. 
 
 <^156 ,; 7 « 8. London, January 14th, 1850. 
 
 THREE months after date I promise to jyay to 
 the order of Messrs. James, Fielding, and Co., One hundred and fofty-six 
 'pounds seven shillitigs and eight-pence, value received. 
 
 No. 76, Bill Book B. A. B. 
 
 <^147 « 7 « 6. London, April 8th, 1850. 
 
 THREE months after date I j)romise to pay Mr. 
 A. B., or order. One hundred and forty-seven pounds seven shillings 
 and sixpence, value received. 
 
 No. 172, Bill Book C. Thomas Allwood. 
 
 We shall only farther observe on Inland Bills, that a Bill or obligation 
 drawn out either in the form of a Draft or Promissory Note is equally 
 valid, and entitled to the same summary diligence in enforcing payment ; 
 but it is more business-like, that when the Drawer writes out the Bill, he 
 should make it a Draft, and when the Acceptor draws it out, he ought 
 to make it a Promissory Note, 
 
 in. FOREIGN BILLS OF EXCHANGE. 
 
 A BiiL 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 
 his order, and that either on demand or at a specified time. 
 
 B 2 
 
INTRODUCTION. 
 
 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 payment. Thus, for instance, A. of Amsterdam, 
 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 ad- 
 dressed to D. to pay the amount to B. or to any other appointed 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 the 
 first specimen ; for example, R. 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 at Usance, 
 
 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 of 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 following Bill : 
 
 No. L 
 
 j^l50. Hamburgh, June 2d. 1850. 
 
 At USANCE pay to the order of Messrs. Hol- 
 ford, tucker, and Co. ONE hundred and Jifty pounds sterling, value 
 received, and charge the same to the account of 
 
 Moses Reiss. 
 
 ^'' ^iZZff^'^"' } ^''"P'"^' S°''«'"°'' Sheldon. 
 
 To explain the business transacted by this Bill, suppose that Holford, 
 Rucker, and Co., who reside at Hamburgh, have occasion to remit to 
 
 * Usance between London and any part of France, is thirty days after date ; between 
 London ^mX' Hamburgh , Amsterdam, Rotterdam, Middleburgh, 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 Rome, three calendar months. 
 
INTRODUCTION. 
 
 London, and apply to Moses Reiss for a bill on London, Reiss agrees to 
 supply them, and draws the Bill on his Debtor or Banker, Solomon Shel- 
 don ; 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 
 on the back of the Bill, 
 
 Pai/ Mr. A. B., or order, 
 
 Holford, Rucker, & Co. 
 This is called Indorsing the Bill to A. B. and when he receives the 
 Bill, he applies to Sheldon, and requires him to accept the Bill ; Sheldon 
 agrees to do so, and writes under Reiss's signature, Accepted, Solomon 
 Sheldon, and delivers it back to A. B., who may either keep it till it fall 
 due and demand payment, or he may transfer the money by indorsing the 
 
 Moses Reiss is called the Drawer of the Bill ; Holford, Rucker, and 
 Co., the Indof^sers; A. B. the Holder,- and Solomon Sheldon, the Acceptor, 
 
 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 after sight, 
 as in the following, the Acceptor marks the date of his Acceptance, in order 
 to fix the time of payment : 
 
 And as security against accidents or delays. Merchants frequently make 
 out three or four Bills at the same time, all of the same tenor and date, 
 which are called a Set of Exchange. These are transmitted by diiferent 
 Ships or Posts, and when one of them is paid, the orders are of no force. 
 
 The form of the first Bill is as follows : 
 
 No. IL 
 
 ^400 Sterling. New York, February 20th, 1 850. 
 
 THIRTY days after sight pay this my frst of 
 Exchange {second and third unpaid) to the order of Mr, A. B., Four hundred 
 pounds sterling, value received, 
 
 Richard Conder. 
 George Kay. 
 
 ^LoND^^. ^'^' } Accepted, March 3lst, 1850. 
 
 In drawing the second Bill, write my frst and third unpaid, and in 
 drawing the third Bill, write frst and second unpaid. 
 
 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 the 
 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 prevails 
 when the Bili falls due. -» 
 
 B 3 
 
6 
 
 INTRODUCTION. 
 
 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 the 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^ ^VP^I ^^ (suppose) Messrs, Ellis 
 and Co, their Correspondents at the Place of payment. This prevents 
 the expence and loss of credit which arise from Bills being returned. 
 
 The incidents which Bills are subject to, after they are delivered by 
 the Drawer, are, acceptance, indorseme7it, payment, and protest, 
 
 I. 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 Holder 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 Dra'wee for acceptance, and called for 
 next day. 
 
 II. Indorsement is commonly written across the paper on the back 
 of the Bill, and against the end of the line. It is not necessary to 
 mention the place and date ; but if a Bill drawn in England, and 
 also made payable there, be sent abroad in the course of business, an 
 indorsement dated from a Foreign place has the effect to bring it under 
 the regulations of Foreign Bills ; whereas, if the indorsement be not 
 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 Holder 
 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 several hands, 
 and the last Holder may fill up the indorsement in his own favour ; 
 but it is not safe to send Bills by Post, unless the indorsements be 
 filled up. 
 
 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 on 
 
 Usance, 
 
 Grace. 
 
 London on 
 
 Usance. Grace. 
 
 Amsterdam, 
 
 Hamburgh, 
 
 Paris, 
 
 Madrid, 
 
 Leghorn, 
 
 1 mo. date, 
 
 1 mo. date, 
 30 days date 
 
 2 mo. sight 
 5 mo. date, 
 
 6 days, 
 
 12 
 
 10 
 
 14 
 
 no fixed No. 
 
 Naples, 
 Genoa, 
 Venice, 
 Lisbon, 
 Dublin, 
 
 5 mo. date, 
 
 3 mo. date, 
 
 5 mo. date, 
 
 30 days date. 
 
 3 days. 
 
 50 
 
 6 
 
 6 
 
 3 
 
 * Bills drawn from London on Dublin are, generally, either at twenty-one days' sight, 
 or thirty days' date ; also at thirty-one days' sight, forty-five days' date, and sixty days' date 
 
INTRODUCTION. 
 
 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 Parties 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- 
 dorsers, 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. 
 
 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 indorser 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 any 
 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, in 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 finally 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 
 is. Bought of A. B. s but if it be for Goods sold at a former period, 
 make it Dr, to A. B. or To A. B. Dr. 
 
 When the Goods are sold at one time, the Place and date is written 
 at the top of the Account, as in the following sj)ecimen ; if not, the 
 different dates are placed in the margin. 
 
 When an Account is to be settled either 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- 
 tracted. If several partial payments be made, they are short-extended, 
 and their Sum subtracted. 
 
 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. An Example will be the 
 best illustration. 
 
 B 4 
 
INTRODUCTION. 
 
 London, Jamiary 4th, 1850. 
 Messrs* John Howie and Co, 
 
 BOUGHT o/-^.^. 
 Water Twist No. 20 — 10 Bundles @ 30/. .^15 « " 
 
 21 — 20 — 30/9. 30« 15 « 
 
 22 — 45 — 31/6. 70«17 1/6 
 
 S Mo. 75 Bundles £l 1 6 12 6 
 
 Vide Day Book, page 1. """' 
 
 General Account and Acknowledgement, 
 
 Messrs John Howie and Co," 
 
 TO A. B,Dr, 
 1850. 
 January 4th. To coiton yarn, jser Account ^116" 12 „ 6 
 
 February 16th. -Bj/ your acceptance, (© 3 ikfo. 116« 12 „ 6 
 
 For A. B. == 
 James Penman. 
 (This is a settlement for the above.) 
 
 With propriety the word Z)r. should be annexed to the purchaser's name; 
 in the present instance Messrs. John Howie and Co. Dr. to A. B. ; but 
 out of courtesy, it is usual either to annex or prefix it to the seller's name, 
 and it is sometimes omitted altogether. 
 
 V. INVOICES. 
 
 An Invoice is an Account of Goods sent off generally by sea, either 
 in consequence of an order from the 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 following specimen, that the Title or Pre- 
 amble, contains the name of the Vessel and of the Master, place of des- 
 tination, and the name of the Person to whom the Goods are sent, and at 
 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 J ^ C^nt. on the sum insured. This 
 sum, in order to cover the Premium and other expences in case of loss, 
 is allowed to be something more than the value at risk. 
 
INTRODUCTION. 
 
 When an Agent or Shipper of Goods charges what is called the 
 Long price, he either deducts the Drawback from the sum of the In- 
 voice, or gives his Correspondent credit for the same when he receives 
 it: but, when he only charges the Short price, he keeps the Deben- 
 tures, 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 
 drawback. 
 
 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. 
 
 The following is the usual form of an Invoice: 
 
 Invoice of One hundred and ten Barrels of Pot and Pearl Ashes, shipped 
 on Board the Francis, D. Brain, Master, for- London ; by order of Mr, 
 A, B,, Merchant of that place, for his Account and Risk, 
 
 66 
 
 Cwt. q. lb. 
 
 to Q5 Barrels Pot, weighing 165 « 3 „ 20 
 
 Tare i 20 « 2 « 27 
 
 Net Cwt.... 145 «0 « 21 
 
 @ 6 Dollars 40 Cents is 
 
 45 ditto Pearl, weighing .110 « 2 « 
 
 to TTo Barrels. Tare I 13 « 3 „ 7 
 
 Dol. 
 929 
 
 Net Cwt. ... 96 „ 2 « 21 
 @ 7 dollars is 
 
 CHARGES. 
 
 Cooperage, Cartage, and Wharfage, 
 Entry Bond, and Bills of Lading, ... . 
 Commission 2J ^Cent,... 
 
 Dollars 
 
 Exchange @ 4/6 W dol. is 
 
 Errors Excepted. 
 New York, December T^. 1850. 
 
 Vide Day-Book, page 1. 
 
 Richard Conder. 
 
 C. 
 
 20 
 
 676 . 81 
 
 57 . 80 
 
 7 . 50 
 
 41 . 78 
 
 1606.01 
 
 107.08 
 
 1713.09 
 
 385.v8«ll 
 
10 
 
 INTRODUCTION. 
 
 Merchants usually prefix the words. Errors Excepted, to their sig- 
 nature, in every Account which they subscribe, that they may have 
 it in their power afterwards to correct errors, if any be discovered : 
 and they prefix any farther limitation, or fuller explanation of the im- 
 port of their Subscription, if the nature of the business require it. The 
 clause 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 Etirors Excepted 
 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 
 
 Net Proceeds. 
 
 • 
 
 Sale of ^^Q pieces. Linen, r^eceived by the Union, (yHara,from Dublin, 
 on Account of Messrs. James Forbes Sf Co. of that Place. 
 
 Brown Linen, No. 1 20 Pieces (S) 
 
 2 15 « — 
 
 3 25 „ — 
 
 4 17 « — 
 
 5 23 „ — 
 
 6 25 „ — 
 
 7 30 „ — 
 
 8 15 „ — 
 
 9 _^ „ — 
 
 200 pieces 
 
 23/9 
 24/6 
 26/9 
 28/3 
 30/6 
 27/9 
 30/6 
 31/9 
 32/6 
 
 CHARGES. 
 
 Freight and Landwaiter's Fees £7u 3-/9 
 
 Cartages andPorterage -//16//10 
 
 Wharfage, and Housing -//15/; 6 
 
 Warehouse Rent, and Insurance against Fire, ^^Cent. -« 7 « 3 
 Commission and Guarantee 5^Cent 14,/ 7 // 8 
 
 To Messrs. James Forbes and Co. for Net Proceeds, 1 ^ 
 
 due 23d September, - J ^ 
 
 Errors Excepted. 
 London, May 20. 1850. 
 Vide Sales-Book, page 2. A. B. 
 
 23 
 18 
 33 
 24 
 35 
 34 
 45 
 23 
 48^ 
 287" 
 
 23 
 
 264 
 
INTRODUCTION. 11 
 
 In the specimen of the Sale here given, we first specify the quantity, 
 orice, and amount of the Goods sold ; next the various charges incur- 
 red by the Sales. The Commission is charged on .^287" 13/ the 
 gross amount of the Goods ; and the difference betwixt this Sum and 
 d23 „ 11/ 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. manner 
 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 unnecessarily lays open his business to his Employer. 
 
 If the Goods be sold on credit, and the debts at the risk of the Pro- 
 prietor, the Agent, in rendering an Account 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- 
 sion for doing so, or if the goods be sold 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 
 Goods in the market; their present prices, and the probability of their 
 rising or falling ; to pay exact obedience to the orders of his Employ- 
 ers ; to consult their advantage in matters referred to his discretion ; to 
 execute their business with all the dispatch that circumstances admit; 
 to be early in his intelligence, distinct and correct in his Accounts, and 
 punctual in his correspondence. 
 
 VII. 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 ta 
 
12 
 
 INTRODUCTION. 
 
 notice at present, that in making out this Account, all the particulars 
 are set forth as expressed in the Journal, and Subsidiary books, and 
 
 Dr. Richard Conder, Esq, New York, 
 
 1850. 
 Jan. 
 Mar. 
 April 
 
 May 
 
 June 
 
 Jan. 
 April 
 May 
 June 
 
 30 
 
 To Balance due as ^ Account furnished 31st ultimo 
 
 To Coiion ^ Hopewell for Hamburgh, due 28th May 
 
 To Goo^5 ^ Ann, due 13th June 
 
 To Ca^/i paid bill fav. of Hill 
 
 To Premium on £650 insured on 20 Bales Cotton") 
 ^ Fanny to London, at 6 guineas ^ Cent., Commis- > 
 sion i ^ Cent J 
 
 To Postages 
 
 To Interest'^ Account annexed 
 
 To Balance carried to New Account 
 
 Dr INTEREST 
 
 ^237« 12 » 4 to June 30th 181 da. 
 
 150 /, - ff - « ditto u 71 1/ 
 
 923»13«10 ,, ditto „ 33 « 
 
 371«17«7 IT ditto „ 17 « 
 
 250 « - ,, - dis. to July 18th 18 « 
 
 663/, 6/,ll » Sept. 23d 85 « 
 
 237 
 923 
 371 
 150 
 
 46 
 
 8 
 356 
 
 ,^2095 
 
 ^ 20 
 
 14 
 
 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 on which the Sums 
 became due, to the time of settlement. 
 
INTRODUCTION. 
 
 13 
 
 where the collective term Sundries occurs in the Ledger, every refer- 
 ence is supplied. 
 
 
 
 in Account Current mth A. B. London, 
 
 Cr, 
 
 
 
 1850. 
 Jan. 
 
 18 
 24 
 15 
 16 
 
 31 
 30 
 
 7 
 15 
 26 
 28 
 30 
 
 By Ashes ^Francis, due 7th March 
 
 385 
 400 
 200 
 150 
 250 
 6 
 702 
 
 R'n 
 
 Mar. 
 
 By your bill on G. Kay, due 26th April ...<..... 
 
 10 
 
 10 
 19 
 
 
 April 
 May 
 
 By Cash received from Henry Watt « 
 
 
 By Blake on Lees, due 28th June « 
 
 
 By Forbes on Mills 18th July 
 
 
 
 By Return of Premium on ^650 at 1 ^Cent 
 
 
 
 By Net Proceeds oi^O Bales Cotton, due 23d September 
 
 5 
 
 
 ^2095 
 
 6 
 2 
 3 
 
 8 
 
 8 
 
 1 
 
 1 
 
 11 
 
 19 
 
 4 
 
 
 I- 
 
 ArroTTNT rv 
 
 
 May 
 April 
 
 ^385 ,, 8 « 11 to June 30th 115 da 
 
 f> 
 
 200 II -» - u ditto u 76 u 
 
 7 
 
 400 II -' II — 11 ditto u 65 n 
 
 3 
 
 June 
 
 I5O11IO/1- a ditto « 2 u 
 
 10 
 
 
 Balance carried to New Account 
 
 7 
 
 
 Errors Excepted, 
 London, 30th June 1850. 
 
 A.B. 
 
 
 
 ^ 20 
 
 14 
 
 8 
 
 
 
 
 We then subtract the Sum of the interest on the one side from that 
 of the other, and the difference ^8 » 19 « 7., being on the Dr, side, is 
 the interest due by Richard Conder, This method is followed in the 
 specimen above given. 
 
u 
 
 INTRODUCTION. 
 
 II. Method. 
 
 Dr Side of the Account, 
 
 1850. Jan. 1. To^'237 12 4 for 181 da 
 
 April 20. To 150 « 71 « 
 
 May 28. To 923 13 10 . 33 „ 
 
 June 13. To 371 17 7 « 17 « 
 
 July 18. To 250 « 18 « disct. 
 
 Sept. 23. To 663 6 II « 85 « disct. 
 
 Side of the Account, 
 
 Byj^385 8 11 for 115 da. 
 By 200 1/ 76 „ 
 By 400 1/ QS « 
 By 150 10 « 2 « 
 
 Dr. 
 
 43043 
 10650 
 30482 
 6322 
 4500 
 56384 
 
 151381 
 
 Cr 
 
 44326 
 
 15200 
 
 26000 
 
 301 
 
 85827 
 
 By this second Method we multiply the Sums by the respective num- 
 ber of days, reckoning the time as formerly, and extend the products of 
 the Dr, side, in one column, and those of the Cr. in the other. The dif- 
 ference QSSS^^i 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 being 
 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 expertness 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 faci- 
 lity will not be confined to the calculation of interest alone, but will ex- 
 tend itself to every other branch of Business. 
 
 * In setting down the products, the Shillings in the product are neglected when 
 below ten, and one is added to the pounds, when they amount to ten or upwards. 
 
IS 
 
 PART I. 
 
 BOOK-KEEPING, BY SINGLE ENTRY. 
 
 ■ aw 
 
 GENERAL PRINCIPLES AND RULES. 
 
 JjooK-KEEPiNG is the Art of recording the Transactions of Persons 
 in Business, in such a manner as to exhibit a distinct view of the State of 
 their affairs. 
 
 The mode of keeping Books may be varied according to the pecuUar 
 nature of the Business; but there are, properly speaking, only two 
 methods, which differ materially from each other ; namely. Book-keeping 
 by Single Entry and by Double Ent7y. 
 
 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 numerous. 
 
 The principal Books used by Shop-keepers, are a Day-Book, and a 
 Ledger *, the forms of which are exhibited in the following specimens, 
 pages 19 and24,&c. 
 
 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., George 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 *isoho gives or 
 delivet's any thing is Cr. 
 
 * Besides the above two Books, a Cash-Book is generally kept for entering money 
 received 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 in pages 52. and 33. 
 
 When Bill transactions are frequent, a Book of Bills Receivable and Payable will also 
 be necessary for entering Bills lieceived and Accepted. When these are negotiated or 
 paid, the persons concerned are then debited to, or credited by. Cash from the Day-book. 
 
16 BOOK-KEEPING BY SINGLE ENTRY. 
 
 Thus, if you sell Goods to any Person on credit, he, being the Receiver^ 
 is Dr. for the value ; and when he pays you for them, he, being the Per- 
 son who gives, is O. By the same Rule the Person from whom you 
 purchase Goods on credit, he, being the Delivei^er, 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 ac- 
 countable to him, are placed on opposite pages, of the same Jblio : the 
 Dr. Articles on the left, and Cr. articles on the right-hand page, in order 
 to show the state of every Person's Account at one view. — The difference 
 between the Dr. 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 occurring 
 in the Day-Booh, 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, f Then debit or credit the 
 person for the amount as stated in the Day-Book : that is, write the date 
 of the entry on the margin, and say To Goods, or Cask ; or By Goods, or 
 Cash, as the case may be, 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, it must 
 be transferred to another Jblio. Either the sum or difference of the two 
 sides may be inserted in the new Jblio. 
 
 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, f From this sum deduct the 
 amount of the several Balances owing by you, and the diffhrnce 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 28- 
 
 * Some Shop-keepers have their Ledger ruled with two Sets of money columns on the 
 same page ; the one for extending the sums of the Dr., and the other for the sums of the 
 Cr. Others, when the business is extensive, keep two Ledgers, one for the J)rs. or those 
 to whom they sell, called the Retail Ledger^ and the other for the Crs., or those from 
 whom they purchase, called the Wholesale Ledger. 
 
 + The method of entering Accounts in an Index, is explained page 45. 
 
 j Vide page 5l. 
 
SET A. 
 
 RETAIL BUSINESS. 
 
If) 
 
 DAY-BOOK (A). 
 
 By Single Entry, 
 
 LONDON, 4th JANUARY, 1850. 
 
 (1) 
 
 Joseph Crosby, London, Cr. 
 
 By Haberdashery, as ^ Bill of Parcels 
 
 6 
 
 Edward Lhtnkin, Manchester, Cr. 
 
 By Amount of Sundry Goods, as ^ B. P. 
 
 George Bernard, London, Dr. 
 
 To 25 Yards Irish Linen, @ 4/6 ^ yard 
 
 14.- 
 
 £ 
 33 
 
 57 
 
 J. 
 10 
 
 d. 
 
 Miss Gordon, Blackburn, Dr. 
 
 To 1 pair Black Silk Stockings, @ 15/ - £ ,f \5 , 
 3 pairs White ditto ---14/- 22,, 
 
 .16*- 
 
 William Fodon, London, Dr. 
 
 To 2i Yards Superfine Cloth, drab, @ 20/6 <£2 11 .^ 
 Sf ditto ----- blue, @ 24/ 410 ,^ 
 
 18- 
 
 M?x'; Gordon, Dr. 
 
 To 7;^ Yard Flowered Silk, (^ 15; 
 
 * This Column refers to the folio of the Ledger, where each ac- 
 count is posted. 
 
 C 2 
 
 12 
 
 17 
 
 7, 1 
 
 12 
 
20 
 
 DAY-BOOK BY SINGLE ENTRY. 
 LONDON, 20tli JANUARY, 1850. 
 
 (2) 
 
 Lady Derby, Dr. 
 
 To 2 large Silk Shawls, - @ 60/ 
 3 large Silk Handkerchiefs, 516 
 1 Parasol, 3 1 /6 
 
 II 16 6 
 1 11 6 
 
 .21, 
 
 Thomas Edwards, York, Cr. 
 
 By Broad Cloths, as ^ B. P. 
 
 Miss Linwood, London, Dr. 
 To 5 yards fine Velvet, - 
 3 yards Satin, - - - 
 10 yards Silk Lace, 
 
 ■23 
 
 - (^21/ - 
 
 15/6 
 
 - 14/ - 
 
 £5 5 
 2 6 6 
 
 ' // // 
 
 
 
 Richard Stanley, London, Dr. 
 
 To 1^- yards superfine blue Cloth, @ 23/ £2 3 \\ 
 
 2i - - woollen Cord, - - - 10/ 1 5 ,/ 
 
 2 - - Kerseymere, - - - - 10/6 1 1 ,, 
 
 f - - Quiltings, - - - - 10/6 " 7 lOj 
 
 .27- 
 
 Lady Derby, Cr. 
 
 By Cash, in full. 
 
 -27- 
 
 Henry Rawson, London, Dr. 
 
 To 15 yards green Baize, - ^2/5 -■ £l l6 3 
 
 33 - Sheeting - - - 1/8 - 2 15 „ 
 
 4 11 3 
 
 Received on account ----- 3 
 
 24 
 
 19 6 
 
 14 
 
 11 
 
 17 
 
 1 II 3 
 
(3) 
 
 DAY-BOOK, BY SINGLE ENTRY 
 
 21 
 
 LONDON, 4th FEBRUARY, 18o0. 
 
 Thomas Edwards, Dr. 
 
 To a Bank Bill, remitted him in full - - £23 2 ,^ 
 Discount allowed by him. - - - - 1 17 6"j 
 
 Francis Buhner, London, Dr. 
 
 To 6 yards superfine blue Cloth, @ 20/ - £^- „ „ 
 
 8 - - ditto - drab ditto - 20/6" - 8 4 
 
 6 - - Sarsnet -----10/- S 
 
 // 
 // // 
 
 Richard Stanley, Cr. 
 
 By Cash in full £4 12 
 
 Discount allowed him 
 10- 
 
 // ^ // 
 
 Joseph Crosby, Dr. 
 
 To Cash paid him in full 
 Discount allowed me. 
 
 £3\ ,f „ 
 2 10 „ 
 
 16. 
 
 Pringle S{- Fleicher, London, Cr. 
 By Sundry Goods, as ^ B. P. 
 
 ■22- 
 
 Nicholas Itoive, Leeds, Dr. 
 
 To 75 yards Russia Sheeting, @ 2/3 '£8 8 9 
 
 50 - - Serge - - - - 2/1 1 - - 7 5 10 
 
 Packing - - ^^ 2 5 
 
 -26- 
 
 Miss Gordon, Cr. 
 
 By Cash received in full - - ~ - - - £8 5 ^^ 
 
 Abated 
 
 4 () 
 
 £ 
 
 24 
 
 19 
 
 d. 
 6 
 
 17 
 
 17 
 
 S3 
 
 50 
 
 10 
 
 15 
 
 15 
 
 17 
 
9P. 
 
 DAV-BOOK, BY SINGLE ENTRY. 
 
 (1) 
 
 LONDON, 3d MARCH, 1850. 
 
 George Bernard, Cr. 
 By Cash, in full. 
 
 Edward Dunkin, Dr. 
 
 To a Bank Post-Bill, remitted him on Account - 
 
 .10. 
 
 George Bernard, Dr. 
 
 To 25 yards Dowlas, - - @ 1/6 
 30 - - Diaper, - - 
 
 l/4i 
 
 £l 17 6' 
 2 1 3 
 
 15 
 
 Francis Buhner, Cr. 
 
 By Cash, received, on his Account, from J. Rainey, 
 
 20 
 
 Peter JVrangham, Bristol, Dr. 
 
 To 6 pair Cotton Stockings, @ 4/ - 
 
 6 - - Thread ditto - - - 4/9 - 
 
 7 - - Kid Gloves, - - - 3/ - 
 6 Hats, at 8/ 10 o 12/ 14/ 16/ 17/ - 
 
 .£1 
 
 ^ . 
 
 1 
 
 8 6 
 
 1 
 
 1 . 
 
 3 
 
 17 6 
 
 :22- 
 
 Francu' Buhner, Dr. 
 
 To 1 dozen Chip Hats, at 3/ 5/ 7/ 8/6 10/6 151 17/ 
 19/ 21/ 23/ 24/6 26/ each. ---.-. 
 
 25- 
 
 Henry Rarvson, Dr. 
 
 To 20 yards Lawn, - - - @ 3/6 - - ^'3 10 
 
 23 - - Gauze, - - - . 2/ - - 2 6 
 
 6 pairs Women's Hose, - Sj6 - - 11 
 
 -2S- 
 
 Nicholas Rowe, Cr. 
 
 By 25 yards Russia Sheeting, returned at 2/3 £ 2 l6 3 
 Cash received in full, ----- 12 1 
 Discount allowed him. ----- ,.199 
 
 I 
 s. d. 
 
 I 
 12' 6 
 
 25 
 
 18 9 
 
 10 
 
 11 
 
 19 
 
 17 
 
 15 
 
(23) 
 
 INDEX 
 
 TO LEDGER A. 
 
 By Single Entry. 
 
 Tol. 
 
 B 
 
 Bernard, Geoi'ge ------ i 
 
 Bulmer, Francis ------ 2 
 
 Balance. ------ 3 
 
 Fvl. 
 
 LinwoocI, Miss - - - - - - - 2 
 
 Crosby, Joseph 
 
 D 
 
 Dunkin, Edward -..-.. i 
 Derby, Lady ------] 
 
 E 
 
 Edwards, Thomas ------ 2 
 
 F 
 
 Fenton, WiJliam ------ i 
 
 G 
 
 Gordon, Miss 
 
 Pringle & Fletcher, 
 
 R 
 
 Rawson, Henry ------ 2 
 
 Rowe, Nicholas ------ 3 
 
 Stanley, Richard 
 
 w 
 
 1 
 
 c 4- 
 
 Wrangliam, Peter 
 
24 
 
 LEDGER, BY 
 
 H) 
 
 1850. 
 
 Feb. 
 
 10 
 
 March 
 
 Jan. 
 March 
 
 Jan. 
 
 Jan. 
 
 16 
 
 Jan. 
 
 20 
 
 Dr. JOSEPH CROSBY, 
 To Cash, &c. 
 
 Dr. EDWARD DUNKIN, 
 
 To a Bank Post-Bill 
 
 To Balance, carried to new Ledger - 
 
 Dr. GEORGE BERNARD, 
 
 To Goods, ----___- 
 To ditto. - -------- 
 
 Dr. MISS GORDON, 
 
 To Goods, -------- 
 
 To ditto. - -------- 
 
 Dr. WILLIAM FENTON, 
 
 To Goods. -----.---- 
 
 Dr LADY DERBY, 
 
 To Goods, --------- 
 
 fol 
 
 £ 
 
 s. 
 
 d. 
 
 3 
 
 33 
 
 10 
 
 11 
 
 4 
 
 25 
 
 // 
 
 
 1 
 
 32 
 
 5 
 
 6 
 
 
 — 
 
 — . 
 
 _— 
 
 
 57 
 
 5 
 
 6 
 
 1 
 
 5 
 
 12 
 
 6 
 
 4 
 
 3 
 
 18 
 
 9 
 
 
 9 
 
 11 
 
 3 
 
 ] 
 
 2 
 
 17 
 
 
 1 
 
 5 
 
 12 
 
 6 
 
 
 8 
 
 9 
 
 6 
 
 1 
 
 7 
 
 J 
 
 3 
 
 2 
 
 8 
 
 8 
 
 If 
 
UNIVERSITY 
 
 OF 
 
 0) 
 
 SINGLE ENTRY. 
 
 25 
 
 ISoC 
 Jan, 
 
 Jan. 
 
 London, 
 By Goods 
 
 Manchester. 
 
 By Goods 
 
 March 
 
 Feb. 
 
 26 
 
 March 
 
 31 
 
 Jan. 
 
 26 
 
 London. 
 
 By Cash. 
 
 By Balance, carried to New Ledger 
 
 BlacJiburn. 
 
 By Cash, &c. 
 
 London. 
 By Balance, carried to New Ledger 
 
 of Derby. 
 By Cash - 
 
 fal. 
 
 Cr. 
 
 S3 
 
 10 
 
 Cr. 
 
 57 
 
 Cr. 
 
 12 
 18 
 
 11 
 
 Cr. 
 
 Cr. 
 
 Cr. 
 
26 
 
 LEDGER, BY 
 
 («) 
 
 1850. 
 
 Feb. 
 
 Jan. 
 
 21 
 
 Jan. 
 
 23 
 
 Dr. THOMAS EDWARDS, 
 
 To a Bank Bill, &c. 
 
 Dr. 
 
 To Good J. 
 
 MISS LINWOOD, 
 
 Dr. RICHARD STANLEY, 
 
 To Goods. 
 
 Jan. 
 March 
 
 Feb. 
 
 March 
 
 March 
 
 31 
 
 Dr HENRY RAWSON, 
 
 To Goods, 
 To ditto. - 
 
 Dr. FRANCIS BULMER, 
 
 To Goods, 
 To ditto. - 
 
 Dr. PRINGLE & FLETCHER, 
 
 To Balance, carried to new Ledger - 
 
 d. 
 
 24 
 
 19 
 
 14 11 
 
 17 
 
 17 
 
 8 
 
 26 
 
 50 
 
 15 
 
(2) 
 
 SINGLE ENTRY. 
 
 £7 
 
 ib.30. 
 
 
 Yor/r. 
 
 Cr. 
 
 fol 
 
 i 
 
 .y. 
 
 d. 
 
 Jan. 
 
 21 
 
 By Goods -------- 
 
 - - - 
 
 2 
 
 24 
 
 19 
 
 6 
 
 
 
 Lofidon. 
 
 Cr. 
 
 
 i 
 ! 
 
 i 
 
 
 
 Maich 
 
 31 
 
 By Balance, carried to New I>edger - 
 
 — — — 
 
 2 
 
 i 
 
 i 14 
 
 " 
 
 6 
 
 
 
 London. 
 
 Cr. 
 
 
 
 
 
 Feb 
 
 6 
 
 Rv Pnsh -.-.-... 
 
 
 3 
 
 4 
 
 17 
 
 A 
 
 
 
 
 
 Lo7idon. 
 
 Cr. 
 
 
 
 
 
 Marcli 
 
 31 
 
 By Balance, carried to New Ledger - • 
 
 . - - 
 
 2 
 
 8 
 
 8 
 
 3 
 
 
 London, 
 
 Cr. 
 
 
 
 
 Marcli 
 
 1.5 
 31 
 
 Rv fn*;?! --- _-_--. 
 
 
 4 
 2 
 
 10 
 16 
 
 // 
 3 
 
 1 
 6 
 
 By Balance, carried to New Ledger 
 
 ~ ~ 
 
 
 26 
 
 3 
 
 6 
 
 
 
 London. 
 
 Cr. 
 
 
 
 
 
 Feb. 
 
 16 
 
 By Goods 
 
 - - 
 
 3 
 
 50 
 
 If) 
 
 II 
 
 
 
 
 
 
 
 
 
 
 
2a 
 
 LEDGER, BY 
 
 (s; 
 
 
 
 
 fol. 
 
 £ 
 
 .9. 
 
 d. 
 
 1850. 
 
 
 Dr. NICHOLAS ROWE, 
 
 
 
 
 
 Feb. 
 
 22 
 
 To Goods -------- --_ 
 
 3 
 
 15 
 
 17 
 
 It 
 
 
 
 Dr. PETER WRANGHAM, 
 
 
 
 
 
 March 
 
 20 
 
 To Goods ------------ 
 
 4 
 
 7 
 
 11 
 
 II 
 
 
 
 Dr. BALANCE.* 
 
 
 
 
 
 Marcli 
 
 IS 
 
 To George Bernard, - due to me - - Fol. 
 To William Fenton, - - ditto - - - - 
 To Miss Linwood, - - ditto - - - - 
 Fo Henry Rawson, - - ditto - - - - 
 To Francis Bulmer, - ' - ditto - - . - 
 To Peter Wrangham, - - ditto - - . - 
 
 1 
 1 
 2 
 
 o 
 
 2 
 3 
 
 3 
 
 7 
 14 
 
 8 
 16 
 
 7 
 
 18' 
 1 
 
 11 
 8 
 3 
 
 n 
 
 9 
 3 
 6' 
 3 
 f) 
 
 // 
 
 
 
 Amount of debts due to me 
 To Goods, &c. in Shop, as ^ Inventory - Page 
 To Cash in hand, as ^ Cash-Book, - - Page 
 
 i^ 
 
 57 
 
 83 
 
 271 
 
 14 
 
 6 
 
 1 
 
 3 
 
 2 
 
 // 
 
 
 
 Total of Debts, Goods and Cash 
 
 — 
 
 412 
 
 1 
 
 5 
 
 * See Directions for Balancing, page 16. 
 
(3) 
 
 SINGLE ENTRY. 
 
 29 
 
 
 
 
 fol. 
 
 £ 
 
 s. 
 
 d. 
 
 1850. 
 
 
 Leeds. Cr. 
 
 
 
 
 
 March 
 
 28 
 
 hy Cash and Goods returned, &c. - - - - 
 
 4 
 
 15 
 
 17 
 
 II 
 
 
 
 Brhtol Cr. 
 
 
 
 
 
 March 
 
 31 
 
 By Balance, carried to New Ledger ~ - - - 
 
 3 
 
 7 
 
 11 
 
 II 
 
 
 
 BALANCE. Cr. 
 
 
 
 
 
 March 
 
 31 
 
 By Edward Dunkin, - due to him - - Fol. 
 By Pringle & Fletcher, - ditto - - - - 
 
 1 
 2 
 
 32 
 50 
 
 5 
 15 
 
 6 
 
 II 
 
 
 
 Amonnl qf debts owing by me 
 By Cash in hand at the commencement of my \ 
 Business, as ^ Cash-Book f 
 
 
 83 
 300 
 
 
 6 
 
 II 
 
 
 
 Net Gain in three Months.* - - - - 
 
 — 
 
 29 
 
 It 
 II 
 
 6 
 11 
 
 
 
 
 
 412 
 
 1 
 
 5 
 
 • See Chech on the following page. 
 
30 
 
 INVENTORY of GOODS in SHOP, 
 31st MARCH, I80O. 
 
 Children's Handkerchiefs 2 dozen and 2 
 
 Cambric ditto - 1 4< 
 
 Muslin, Green Ground 12 yards - 
 Superfine Cloth, Blue 7 
 
 Cotton Stockings, White 1 2 pairs 
 
 Silk ditto 
 
 Silk Velvet, Green 
 
 Flowered Silk 
 
 Satin - - - 
 
 Lace - - - 
 
 Kerseymere - 
 
 Quiltings 
 
 Sheeting (Russia) - 
 
 § 8yf) 
 
 - I8;f) 
 
 - 1/S 
 
 - 167, 
 
 - 3/9 
 
 - 10/6 
 
 - I'V. 
 
 - 13/,,, 
 
 - 12/, 
 
 - 11/. 
 
 - 7/, 
 
 - 616 
 
 - 1/. 
 
 Furniture in Shop, as ^ account paid Wm. Binn 
 Fire Irons and Fender - 
 
 £ s. d. £ s. d. 
 
 If 
 
 18 
 
 5 
 
 
 4 
 
 8 
 
 ] 
 
 
 
 
 // 
 
 // 
 
 5 
 
 12 
 
 II 
 
 2 
 
 5 
 
 II 
 
 2 
 
 12 
 
 6 
 
 11 
 
 5 
 
 // 
 
 13 
 
 // 
 
 n 
 
 10 
 
 4 
 
 II 
 
 5 
 
 10 
 
 II 
 
 3 
 
 10 
 
 
 1 
 
 14 
 
 H 
 
 1 
 
 5 
 
 It 
 
 21 
 
 15 
 
 II 
 
 1 
 
 10 
 
 6 
 
 CHECK 
 
 ON THE PHECEDING BALANCE. 
 
 60 
 
 23 
 
 £83 G 21 
 
 Amount of Charges^ £ s. d. 
 Cash-Book - - 19 1. '5 10 
 
 DISCOUNTS. 
 
 Allowed to me 4 7 C 
 
 )y me t 9 3 
 
 , 1 Q 
 
 3 
 
 
 16 17 
 
 Nrr Gain - 29 ,, 
 
 7 
 11 
 
 £45 18 
 
 6 
 
 Amount of Goods sold ^ Day £ s. d. 
 Bimk - - 111 2 „ 
 
 do. for Cash 41 5 10 
 
 152 7 10 
 
 -do. on hand 
 
 60 
 
 Deduct amount Purchased 
 
 8 
 
 212 8 6 
 166 10 
 
 Whole Gain i^ 45 18 6 
 
 In the above Check we collect on one side, the amount of the Sales from 
 the Dai/'Bookf as also those from t!ie Readtf-moneij and Retail Sales-Book, given 
 in page 18, and from the amount of these, we subtract the amount of the 
 Purchasfs, — the difference, consequently, is the Whole or Gross Gain, when 
 the amount of the Sales exceeds that of the Purchases, as in the above instance. 
 Against this we oppose the Charges attending the business, taken from the 
 Cash-Book ; and the Discounts allowed to and by you, as stated in the Day- 
 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 1 1, as 
 above. 
 
PETTY CASH-BOOK.* 
 
 31 
 
 1850. 
 
 
 
 Paid. 
 
 
 
 £ s. 
 
 d. 
 
 £ s.d. 
 
 Jan. 
 
 7 
 
 Postage of a Letter - - - _ 
 
 u 
 
 9 
 
 
 
 12 
 
 I Stone Moulded Candles 
 
 // 14 
 
 
 
 
 16 
 
 A Waggon Coals - - - - - 
 
 1 
 
 1 
 
 If 
 
 
 
 20 
 
 Postage of Two Letters 
 
 If 
 
 2 
 
 H 
 
 
 
 
 Enlercd ^ Cash-Book 
 
 
 ~ 
 
 ~~- 
 
 1 18 a 
 
 Feb. 
 
 4. 
 
 Carriage of Goods - _ - - 
 
 If 
 
 13 
 
 9 
 
 
 
 1 Postage of a Letter _ - - - 
 
 If 
 
 1 
 
 6 
 
 
 
 16 Porterat4e of Goods 
 
 If 
 
 If 
 
 10 
 
 
 
 
 Entered ^ Cash-Book 
 
 
 
 ~ 
 
 . 16 I 
 
 March 
 
 4 
 
 Porterage of Goods - - - - 
 
 It 
 
 
 6 
 
 
 
 14 Carriage of Goods - - - - | 
 
 If 
 
 10 
 
 S 
 
 
 
 20 Postage of Letters - - - - 
 
 It 
 
 2 
 
 9 
 
 
 
 26 Porterage of Goods - - - - 
 
 It 
 
 V 
 
 10 
 
 
 29 Carriage of Goods - - - . | 
 
 It 
 
 5 91 
 
 
 
 
 Entered cf Cask-Book\ 
 
 ~~"i 
 
 
 -1 
 
 » « » 
 
 ^ Month. The Petty Cash Book is added up, and the amount expended is 
 carried to the credit side of the Cash-Book. Thus, in the month of January, 
 the Sum expended as above \s £\ 18 5, which we carry to the credit side of 
 the Cash-Book at the end of that Month, as in tlie following Cash-Book, and 
 so of the other Months. 
 
 * The above is a Specimen of a Petty Cash-Book, which will be suffi- 
 cient to shew the Learner how such a Book is kept At the end of each, see 
 above. 
 
S2 
 
 CASH-BOOK. 
 
 IfinO 
 
 1 
 26 
 
 27 
 31 
 
 1 
 
 6 
 
 26 
 
 28 
 
 1 
 
 10 
 15 
 
 28 
 31 
 
 Dr. Cash. 
 
 £ s. d. 
 
 Jan. 
 
 To Stock for Money in hand this day - - - - 
 To Lady Derby, received in full - - - - - 
 To Henry Rawson, received in part, see D. B. - 
 To Ready-money Sales, received this month - - 
 
 300 
 
 8 
 
 3 
 
 16 
 
 8 
 
 1 
 
 II 
 11 
 2 
 
 
 327 
 
 9 
 
 2 
 
 Feb. 
 
 To Balance, from last month ------ 
 
 To Richard Stanley, received in full - - - - 
 
 To Miss Gordon, received in full - - - - _ 
 
 To Ready-money Sales, received this month - - 
 
 298 
 
 4 
 
 8 
 
 10 
 
 1 
 
 12 
 
 5 
 
 9 
 
 6 
 
 II 
 II 
 6 
 
 
 321 
 
 8 
 
 u 
 
 March 
 
 To Balance, from last month --_--- 
 To George Bernard, received of him - - - - 
 To Francis Bulmer, received to account - - - 
 To Nicholas Rowe, received in full - - - - 
 To Ready-money Sales, received this month - - 
 
 262 
 
 5 
 
 10 
 
 12 
 
 14. 
 
 14 
 12 
 
 II 
 
 1 
 
 15 
 
 11 
 
 6 
 
 II 
 
 2 
 
 
 305 
 
 3 
 
 7 
 
CASH-BOOK, 
 
 33 
 
 ISoO. 
 
 
 Cr. ' Cash. 
 
 1 
 
 ^ s. d. 
 
 
 21 
 
 1 
 
 1 
 
 4 
 
 298 
 
 15 
 10 
 
 18 
 3 
 
 1 
 
 II 
 6 
 5 
 9 
 6 
 
 Jan. 
 
 4 
 
 6 
 
 31 
 
 4 
 10 
 
 28 
 
 6 
 22 
 31 
 
 By Furniture for Shop, paid Wm. Binn, ^ Account 
 By Fire Irons and Fender ---_-__ 
 By Petty Charges, paid this month - - - _ 
 By House Expenses, - - do. - - - - - 
 By Balance in hand, carried to next month - - 
 
 
 327 
 
 9 
 
 2 
 
 Feb. 
 
 By Thomas Edwards, paid him in full - i. - 
 By Joseph Crosby, paid him in full - . . - 
 By Petty Charges this month -«---. 
 By House Expenses - do. ------ 
 
 By Balance f to next month ------ - 
 
 23 
 31 
 
 3 
 262 
 
 2 
 
 16 
 15 
 14 
 
 H 
 
 1 
 
 11 
 
 
 321 
 
 8 
 
 " 
 
 IMarch 
 
 By Edward Dunkin, paid him on Account - - 
 By Stationery Account, paid Crosby - - - - 
 
 By Petty Charges this month - 
 
 By House Expenses do. ------- 
 
 By Balance in hand --------- 
 
 25 
 
 2 
 
 1 
 
 5 
 
 271 
 
 10 
 
 12 
 
 1 
 
 H 
 
 1 
 
 6 
 
 
 305 
 
 3 
 
 7 
 
( 34 ) 
 
 o 
 o 
 
 pq 
 
 m 
 
 w 
 
 < 
 
 in 
 >< 
 
 ;?; 
 c 
 
 ;?; 
 <: 
 
 < 
 
 H 
 
 p^ 
 
 1 
 
 p^- Ol -* t- ^ 
 
 r 
 
 ^. ^ ^ (O ^ 
 
 1" 
 
 c^^ 00 Tf* Ti4 G^ 
 
 IS 
 
 
 c 
 o 
 
 CO -«?« o< t- 
 
 CO i-H CO i-t 
 
 ^CO CO ^ 
 
 C^ Tf( CTi Tj« 
 
 
 O ^ O? G^ 
 
 »0 ^ 5; ^ 
 
 ^ CM 
 
 «0 C^ Oi ^ 
 r^^ r-K ri\ 
 
 0< O) rH CO CO 
 
 -^ I C7i 
 
 ^^ 0^ G^ CO G^ JO 
 
 ^co oj ^ 
 
 5; C>< l-H »o 
 
 G^ i: Tj» CO 
 
 CO i: CO t- 
 
 I— ( I— I 
 
 5; ^ ^ 5: 
 
 OiCO G^ r-l 
 
 t^ »0 ^ CO 
 
 i: !s 5s 5; 
 
 rH 00 CD -^ 
 
 -* o: OiG< 
 
 »0 i; 00 i; 
 
 5: Si ^ S: 
 
 
 •T3 O? 00 lO .-• 5s 
 
 ss G^ t-- CO 
 
 •+^ GO 00 CO "* r-l 
 
 12 
 
 Ci CO CO Oi =i 
 1:- 0^ O -<* =s 
 
 Tf( i-( tP CO i: 
 
 o -g o 
 
 ^ CO =; i-i :s: 
 
 ^ G^CO ^ 5: 
 
 I-H 
 
 i: rH rH ^S: i; 
 
 1 
 
 C 
 
 W 
 \ 
 
 oo 
 
 1 
 
 C b- "^fl O^ G^ 
 
 CO I-H CO r-4 CO 
 
 5: 5: 5: :i :i 
 
 0< O (N CiO 
 
 I-H i~> 
 
 t- -* CO 00 x^ 
 
 5: 5: 5;r-( i: 
 
 -H ^ CO Oi ^ 
 
 « a, 2 « o 1 
 
 
 
 — . A 
 
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 b2 
 
 •5l 
 11 
 
 ^^ 
 
 ^'tS 
 
 -gi 
 
 3 2 
 
 
 4:J^ 
 
 "TS »H 
 
 a'-H 
 
 ir^ 
 
 =5 >i 
 
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 :ae 
 
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 ^s 
 
 f, , *^ 
 
 o ts 
 
 ^>ca 
 
 O M 
 
 
 OS (U 
 
 n] D 
 
 ^ ^ 
 
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 c« * 
 
 be «J 
 
 ^^ tA 
 
 c-a 
 
 r3 •'^ 
 
 = (U 
 
 Kl 53 
 
 -^ 
 
 *j -^ 
 
 "ii - 
 
 OJ ^ 
 
 P^ r: 
 
 ., bO 
 
 ^ ^ 
 
 ^ P 
 
 = 2 
 
 -.% 
 
 ^S-^ 't 
 
 
 §1 
 
 '^ , 
 
 c« > 
 
 cc «4-i • 
 
 
 S o 
 
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 ^ ^' 
 
 fc^ o 
 
 
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 c/:i c 
 
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 ~ (1) 
 
 
 O <U 4) 
 
S5 
 
 PART II. 
 
 BOOK-KEEPING BY DOUBLE ENTRY. 
 
 ELEMENTARY PRINCIPLES AND RULES. 
 
 X HE method of Book-keeping by Double Entry is founded on very general 
 principles, and is the most certain in its conclusions. By this 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 
 error cannot easily pass unnoticed, because the sums of the Dr. and Cr. sides 
 must be equal. The Ledger, when properly kept, exhibits, in a clear and 
 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 the 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 reduced to 
 the three following heads : 
 
 First, The Debts owing to him, and those which he owes to others. 
 
 Secondly, The Goods, and other property, belonging to him, at commence- 
 ment 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 ac- 
 quired, or the Losses sustained, and the amount of his Stock 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 DAY-BOOK, and the Subsidiary Books. 
 
 The DAY-BOOK records the Sales or disposal of such Goods as the Mer- 
 chant has on his own Account, and every other Transaction which cannot 
 with propriety be entered in any of the rest of the Books. 
 
 D 2 
 
36 BOOK-KEEPING BY DOUBLE ENTRY. 
 
 Sometimes the Day-Book contains the amount of the several Purchases, and 
 also of the Shipments, with a reference to the Invoice Book for particulars. 
 
 Some Accountants enter also in the Day-Book, the Sales on Consignment 
 as they are made ; and at the end of the month or when the Sales are finished, 
 they are collected and transcribed into the Sales-Book. 
 
 The following Subsidiary Books are those now generally used in Business : 
 
 I. The INVOICE-BOOK, which contains the particulars of Goods pur- 
 cha?ed. — 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 having 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 consequence 
 of orders from the Person or Company, to whom they are addressed, or con- 
 signed for sale. 
 
 III. The ACCOUNT-SALES-BOOK, in which are entered the Sales of 
 Goods consigned and the other charges laid out, or incurred on them ; as Cel- 
 lar, or Warehouse rent. Interest on money advanced, Commission, &c. with 
 the Net Proceeds ascertained. 
 
 Note. It is proper that this Book contain the Account-Sales exactly in the 
 form in which they are rendered to Employers. 
 
 IV. 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. 
 
 V. 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 Jourxal and Ledger are composed, and therefore 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 Books 
 generally used, we shall next consider the Ledger, because, though the 
 Journal comes before them in the order of writing, yet the Journal cannot 
 be well understood until the nature of the Ledger be explained. 
 
ELEMENTARY PRINCIPLES AND RULES. 37 
 
 GHAP. 11. 
 Of the ledger and an EXPLANATION of the Accounts. 
 
 The LEDGER collects 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 mentioned. 
 
 First, PERSONAL ACCOUNTS:— A. B., or any Person's Account, con- 
 tains 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 shows how 
 much is owing. 
 
 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 Pro- 
 perty, 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 shows the Cash on hand. 
 
 GOODS, contains on the Dr. the amount of the purchases, and all charges ; 
 on the Cr. the sales, or other returns. The Balance, after valuing the quantity 
 on hand, is placed on the Cr. and shows the gain or loss. 
 
 In general. Accounts of Property contain, on the Dr., the value of the pro- 
 perty, and all expenses 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 subject on hand, is added to the 
 Cr, 
 
 Thirdly, NOMINAL ACCOUNTS,— which are those of Stock, and Projif 
 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 difference, 
 therefore, shows his Net Stock, or Capital, at that time. 
 
 PROFIT AND LOSS, contains on the Dr. every Article of loss, and on 
 the Cr. every Article of gain. The difference, when the several items arising 
 from the closing of the Ledger Accounts is placed to the proper side 
 of that Account, shows the Net gain or loss on the business. 
 
38 BOOK-KEEPING BY DOUBLE ENTRY. 
 
 To shorten and methodize the Profit and Loss Account, it has been found 
 convenient to open several Subsidiary Accounts, such as the following : 
 
 Charges, — on the Dr. are entered all Expenses paid or incurred on the busi- 
 ness, which do not belong to any particular Account ; on the Cr. usually the 
 Sums we charge our Employers for Warehouse or Cellar-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 
 Sets. 
 
 House, or Proper Expenses, — on the Dr. the Sums of money, or the value 
 of any thing else taken for private use. There is seldom any thing entered 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. 
 
 Interest, — on the Dr. all Sums paid or incurred by us, for interest or dis- 
 count on Bills, or Accounts in receiving a settlement ; on the Cr. side, the 
 Sums 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, — is made Dr. for the Sums insured with others ; and Cr. when 
 these sums are charged to the respective Accounts on which they are due. 
 
 When we have posted a few Accounts into the Ledger, it will readily be 
 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 the Accounts 
 in the Ledger be added, the amount of the Sums of the Dr. side mil 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 Dis. 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 Nominal Accounts. 
 
 L PERSONAL ACCOUNTS. 
 
 The Person to tvhom any Article is delivered on credit, is Dr. 
 
 The Person from tvhom 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. 
 
ELEMENTARY PRINCIPLES AND RULES. 39 
 
 in. NOMINAL ACCOUNTS. 
 
 Profit and Loss i ^'^'^ ^""^""y ^""'.^ ^"^ Charge, is Dr, 
 
 ' I for every Gain or Advantage) is Cr. 
 
 When any entry is to be made in the Journal, we must consider to which 
 Account 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.y which is reckoned the most difficult part of Book-keeping, it is 
 proper to be more particular in the Rules, and that these may be easily re- 
 ferred to, we shall arrange them under distinct heads. 
 
 We begin with the Journal Entries, which occur at the opening of the 
 Books. 
 
 First, For the INVENTORY of our Effects. 
 Sundries JDrs. to Stock. 
 Cash, for the money on hand. 
 Goods, or other Projjcrti/, for the amount. 
 Bills Receivable, for the Bills in our hands. 
 Personal Accounts, for the Sums owing us. 
 
 Secondly, For the LIST of our Debts. 
 Stock Dr. to. Sundries. 
 
 To Personal Accounts, for the Amount we owe in open Accounts. 
 To Bills Payable, for our Acceptances not due or paid. 
 
 L CASH TRANSACTIONS. 
 
 Cash is Dr for every Sum received. 
 
 Cash is Cr for every Sum paid. 
 
 Receiving payment of Personal Accounts. 
 Debit Cash, To A. B. (the payer) 
 
 Receiving Money on Discount. 
 Method 1st. Debit Cash, To A. B. for the net Sum — then 
 
 Interest Dr. To A. B. for the discount, as stated in the Day-Book. 
 
 2d.* Debit Cash To A. B. for the whole Sum — and 
 Credit Cash, By Interest for the discount. 
 
 'Note, The first of these methods is followed* in Set B., and the second 
 method in Set C 
 
 Receiving Rents, Vreights, &c., Jrom Accounts of Property. 
 Debit Cash, To the Property, from which they arise. 
 
 Note. Wlien Rents, Freights, or the like are owing, it will readily occur 
 to the student to debit the Person accountable instead of Cash ; or, when any 
 other Article is received, to make that Article Dr. to the Property. 
 
 * This method of entering received on discount, is stated as if we received first tJie 
 whole sum, and then returned the discount. The same method is followed when we 
 pay money on discount, 
 
 D 45 
 
40 BOOK-KEEPING BY DOUBLE ENTRY. 
 
 Receiving Money not arising from any Account, 
 Debit Cash, To Commission, if on a Sum which we have charged, for re- 
 ceiving or paying Money, on account of another, — or 
 Debit Cash To Stock, if a Sum which does not arise from the business such 
 as a Legacy received. 
 
 Paying Personal Accounts. 
 Credit Cash, By A. B- (the receiver.) 
 
 Paying Money on Discount, 
 Method 1st. Credit Cash, By A, B. for the Net Sum paid, — and A. B. Dr, 
 to Interest, for the discount, as stated in the Day-Book. 
 2d. Credit, Cash, By A. B. for the full Sum, — and then Debit Cash 
 By Interest for the discount. 
 
 Paying Charges on Accounts of Property, 
 Credit Cash, By the Property, for repairs, duties, &c. 
 
 Note. If the charge be owing at taking a Balance, the Property is made 
 Dr. to the Person to whom it is due; or if we discharge it by giving Goods, 
 the Properly is Dr. to Goods, 
 
 Paying Money not connected luith any Account, 
 Credit, Cash, By Charges, for incidents, — or 
 
 Credit Cash, By Profit and Loss, for interest on money borrowed or 
 the like. 
 Note. If any Charge, such as Clerk's wages. Interest on the like, be due 
 at taking a Balance, the amount of Charges, or Projit and Loss, is made Dr, 
 to the Person to whom it is owing. 
 
 IL BILL TRANSACTIONS. 
 
 Bills Receivable is Dr for all Bills received. 
 
 Bills Payable is Cr for all Bills accepted. 
 
 Receiving Bills in Settlement of an Account, 
 Bills Receivable Dr, to A. B. (from whom received). 
 
 Note. If we receive Bills from more than one person during the :iionih 
 make Bills Receivable Dr. to Sundries. 
 
 Receiving Payment of Bills. 
 Debit Cash, To Bills Receivable, for payment of No. — 
 
 Discounting Bills. 
 Debit Cash, To Bills Receivable, for the Sum of the Bill. 
 Credit Cash, By Interest for Discount on No. — 
 
ELEMENTARY PRINCIPLES AND RULES. 41 
 
 Accepting Bills. 
 A. B. (on whose account) Dr. to Bills Payable. 
 
 Note. If we accept Bills to more than one person during the month, make 
 Sundries Drs.to Bills Payable. 
 
 Paying Bills. 
 Credit Cash, By Bills Payable^ paid No. — 
 
 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. 
 
 Note. If we purchase Bills for Cash^ to be remitted; Credit Cash By A. B. 
 to whom remitted : and when we pay away or indorse a Bill, which we had 
 entered, 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 Acceptor) Dr. to Sundries. 
 To Bills Receivable, for the sum of the old Bill. 
 To Interest, for the interest added to the new Bill. 
 
 And then. 
 Bills Receivable Dr. to A. B. for the new Bill. 
 
 Note. These Entries suppose that Interest is allowed for the time the Bill 
 is renewed, and included in the new Bill, If the interest be paid in Cash, 
 Debit Cash To Interest, for the interest. 
 
 Secondly. If the Bill has been paid away. 
 Credit Cash, By A. B. when you pay his Bill. 
 Then from the Day -Book — enter 
 
 A. B Dr. to Interest, for the interest. 
 
 And from the Bill-Book 
 Bills Receivable Dr. to A. B. for the new Bill. 
 
 Protesting Bills. 
 
 First. If the Bill be in our hands. 
 
 A. B. (on whose Account it was received) Dr. to Sundries. 
 
 To Bills Receivable, for the Bill. 
 
 To Charges, for Expenses of protest. 
 
 Secondly. If the Bill has been paid away. 
 
 Credit Cash By A. B. paid his Bill with expenses. 
 
 or 
 
 A. B Dr. to Sundries. 
 
 To C. D. (to whom the Bill was given) for the amount of the Bill. 
 To Charges, for additional expenses paid by us. 
 
 IIL PURCHASES and SALES. 
 
 Goods are Dr. for all purchases and Charges laid out on them. 
 Goods are Cr. for all Sales, or other returns arising from them. 
 
4.2 BOOK-KEEPING BY DOUBLE ENTRY. 
 
 1. Buying Goods. 
 
 If for Cash Credit Cash By Goods. 
 
 If on Credit Goods Dr. to A. B. (the seller.) 
 
 Note. If we purchase Goods, partly for Cash, and partly on Credit or Bill 
 the Seller is Credited for the amount of the Goods, from the Invoice, or Day 
 Book ; and Debited for the Cash, from the Cash-Book ; and for the Bill or 
 Bills, from the Bill-Book. 
 
 2. Selling Goods. 
 
 If for Cash Debit Cash To Goods. 
 
 If for Credit A. B. (the buyer) Dr. to Goods. 
 
 Note. If we sell Goods partly for Cash, and partly on Credit or Bill, the 
 ^uyer is debited for the amount of the Goods, and credited for the Cash and 
 Bills. 
 
 3. Bartering or Exchanging Goods. 
 First. When the value of the Goods received, and delivered are equal. 
 
 Goods Received, Dr. to Goods delivered. 
 Secondly. When the values are unequal. 
 
 Goods Received Dr. to A. B. from whom they are received,— -and 
 
 A.B Dr. to Goods delivered. 
 
 Note. 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, and debiting him for 
 the amount of yours. The reason is, that unless the difference be settled 
 either by Cash or Bill, an Account must be 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. 
 
 IV. SHIPPING GOODS 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 d,s an Adventure 
 consigned to our Agent, for Sales or Returns. 
 
 A. B. Dr., or, Adventure Dr., to Sundries, 
 
 To Goods for amount of the goods. 
 
 To Charges for charges at shipping. 
 
 To Commission for our commission. 
 
 To Insurance for premium and policy. 
 
 V. RECEIVING GOODS ON CONSIGNMENT. 
 
 W^HEN WE PAY Charges. 
 Credit Cash, Bij Goods on Commission. 
 
ELEMENTARY PRINCIPLES AND RULES. 43 
 
 When we sell these Goods. 
 
 ir for Cash, Debit Cash, To Goods on Commission. 
 
 if on Credit, The Buyer Dr. to Goods on Commission. 
 
 When we take any of these Goods to Account. 
 Goods, Dr. to Goods on Commission, 
 
 When the Account Sales is made out. 
 Goods on Commission, Dr. to Sundries. 
 
 To Charges for Warehouse Rent. 
 
 To Commission for Agency. 
 
 To Interest (if any) charged on Money advanced. 
 
 To Consigner for Net proceeds. 
 
 When the Consignments consist of a great number of Articles, we prefer 
 opening only one general Account, as in Set C. entitled Goods on Com- 
 viission. 
 
 VI. EFFECTING INSURANCES. 
 
 When Insurance is made on your own Account. 
 
 If on Goods Outward Adventure, 7 t\ 4. a ^ • 
 
 Homeward Goods, j ^'- *° Sundries. 
 
 To Insurance, for premium and policy. 
 
 To Commission'^ for commission — then 
 
 Insurance, Dr. to the Broker or Assurance Co. 
 
 When Insurance is made on another person's Account. 
 A. B. Dr. to Sundries. 
 
 To Insurance for premium and policy. 
 
 To Commission for your commission. 
 
 When a return of Premium is claimed for convoy and arrival on 
 
 another's Account. 
 The Broker or Assurance Co. Dr. to A. B. 
 
 When a return of Premium is claimed for convoy and arrival on 
 
 your Account. 
 The Broker or Company, Dr. to Goods or Adventure. 
 
 VII. ENTRIES IN BANKRUPTCY. 
 
 First, If the failure be a total Loss. 
 Profit and Loss, Dr. to the Bankrupt. 
 
 ^ In the case of an Adventure. 
 
U BOOK-KEEPING BY DOUBLE ENTRY. 
 
 Secondly, When you receive a Composition. 
 Debit Cash To the Bankrupt, for the amount of the dividends — then for the 
 
 deficiency. 
 
 Thirdly, Profit and Loss Dr. to the Bankrupt, 
 
 Fourthly, If at any after Period the Bankrupt should pay up the 
 
 Balance. 
 Debit Cash To Profit and Loss. 
 
 Fifthly, When the Loss by a Failure is known at taking a Ba- 
 lance — make 
 Profit and Loss Dr. To the Bankrupt^ for the loss ; 
 
 And carry only the difference to Balance, which is the composition to be 
 received. Vide Set C. Journal, p. 9. Ord and Davis. 
 
 VIII. ENTRIES IN JOINT-ADVENTURES. 
 
 First, When the Goods are wholly furnished by you 
 
 Adventure to — in Co. Dr. to Sundries. 
 
 To 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. to Adventure in Co. 
 
 For the Amount of the Net proceeds ; which, if greater than the Amount or 
 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 Partner, 
 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 Account Sales, 
 he is then debited only for Your half of the Net proceeds. 
 
 Secondly, When each Partner furnishes a part of the (joods. 
 
 Adventure in Co. Dr, to Sundries. 
 
 To each Partner for what he furnished. 
 
 To Goods for what you furnished. 
 
 To Charges for amount paid by you. 
 
 To Commission (if any) for your commission. 
 
 To Insurance for premium. 
 
ELEMENTARY PRINCIPLES AND RULES. 4^ 
 
 When an Account Sales is rendered, in which the Net proceeds are ascer- 
 tained — The Agent is then made Dr. to Sundries, viz. To Adventure 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 Charges for all charges paid by you. 
 
 For the Sales — the several Purchasers are made Dr, to the Article in Co., 
 and when the Sales are finished, the entry is 
 
 Goods in 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. 
 
 7o Profit and Loss for your share of gain, {see 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 con- 
 venient in extensive business ; where it is often necessary to look into several 
 of these Accounts at the same time. 
 
 Next, an Index 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 the 
 Firm, 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 
 
 * If the entries be deferred, till the Goods arrive, the Account of Adventure 
 in Co, is avoided. See Rum in Co. in Set C. 
 
46 BOOK-KEEPING BY DOUBLE ENTRY. 
 
 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 tiie purpose, the Jhlio 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 ^u/io ; 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 the Nevo Account, and entering 
 
 the new folio in the Index, write on the Dr. To Amount brought from Fol. , 
 
 and on the Cr. By Amount brought from Fol. , inserting, on each side, 
 
 the folio where the Account was first opened. The sums of an Account 
 transferred should be left bJank till the Books be compared, as an error in 
 any of the entries will occasion an alteration in the Sum. 
 
 When either side of an Account is full, both sides should be transferred, and 
 a diagonal line drawn, 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 
 close the Accounts, it is proper to make a Trial Balance, in order to try if the 
 Dr. and Cr. sides correspond. For this purpose, prepare two sheets of paper, 
 ruled with two money-columns, for Dr. and Cr.', write Profit and Loss as 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 of every 
 Account in the following manner : 
 
 In the Cash Account enter the difference, which is the Cash on hand, on the 
 Dr. side of the Balance sheet. 
 
 In Personal Accounts, if the Dr. be greatest, enter the difference on the Dr. 
 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, 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 the 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. It 
 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 accordingly. 
 
ELEMENTARY PRINCIPLES AND RULES. 4T 
 
 In AccountvS subsidiary to Profit and Loss, such as Charges^ House, or 
 Proper Expences, Interest, Commission, &c., 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 difference 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. Ilie 
 CV. 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 Net Capital at that time; and 
 when your Projits are added, or Losses 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 you 
 are worth : 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 differ- 
 ence of each Account to its proper place in the Ledger, 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 
 Balance sheet. 
 4th, Sundries Dr. 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 Nominal Accounts, will balance, and you 
 may add them as they are posted. The only Accounts that remain open are 
 Stock, Profit and Loss, and Bahmce. 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 o^ ^tock Accounts agreeing with that of Balance, 
 may be explained in 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 there- 
 
 * Vide p. 22. 
 
48 BOOK-KEEPING BY DOUBLE ENTRY. 
 
 fore if the sides of every Account, except one, be balanced, that one will 
 balance of its own accord. The Balance Account alone remains open, and 
 upon trial, you will find that both sides are equal. 
 
 It is not necessary to begin new Books after balancing, nor lo open the 
 Accounts anew, unless the present Jblios be filled up. The Balances may be 
 brought down, and the Accounts continued in the ssime Jblios; but it is best 
 to begin a new Ledger, if the present one appear to be insufficient to contain 
 the business to another Balance. The articles of the Balance 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. 
 
 * Compare the Balance Account of Set B., with the first entries in the 
 Journal of Set C. 
 
SET B. 
 
 ON PROPER TRADE ; 
 
 Or, when a Merchant buys and sells on his own Account. 
 
SI 
 
 INVENTORY BOOK, 
 
 Containing an Inventory of my Property j and a List of my Debts on \st January 
 
 1850. 
 
 Cash in hand ^former Cash Book £ 
 
 10 Casks Spanish Madder, value ^354 « 9 « 4 
 
 14 Bales Pernam°. Cotton „ 254 « 7«3 
 
 220 Bundles Cotton Yarn (Water Twist) 293 /, 10 » 6 
 
 House at Windsor Cost 
 
 Furniture in Counting-house, valued at 
 
 Bills on the following persons, viz. 
 
 No. 157, On Henry Gay & Co. due 6th Jan ^^289 « 10 „ - 
 
 159, 
 163, 
 
 Norris & Bell 22d Feb. 
 
 Ord& Davies 22d March.. 
 
 145 » 11 «8 
 212,, 6„- 
 
 The following Persons owe me as follows •• 
 
 John Howie, London, ^110 « 4 
 
 Thomas AUwood, ditto 145 « 10 
 
 William Fenton, ditto i 117 « 10 
 
 Richard Conder, Neiio York 237 « 12 
 
 Amount of Cash, Goods, and Debts. 
 
 The following is a list of my Debts. 
 
 To James Fielding & Co. London ^436 ,, 17 « 8 
 
 To Evans & Bayley, ditto 8 „ 4 „ - 
 
 To Edward Weston, Manchester 370 « 1 « - 
 
 Bills accepted by me and unpaid. . 
 
 No. 68, to Joseph Horsley, due 26th Jan ^178 „ 4 „ 6 
 
 65, u J. Fielding & Co. « 27th Feb 112 „ 15 « - 
 
 Amount of my Debts £ 
 
 1032 
 
 902 
 
 820 
 
 72 
 
 647 
 
 61(y 
 
 4085 
 
 815 
 
 290 
 
 1106 
 
 10 
 
 11 
 
 16 
 
 12 
 
 19 
 
 B 2 
 
53 
 BILL-BOOK ENTRIES 
 
 FOR SET B. 
 
 I. BILLS RECEIVABLE. 
 
 January! 1th, 1850. 
 
 Received from John Home & Co. my draft accepted, dated 7th 
 January, (g) 2 months, payable to my order. No. 164 
 
 22d 
 
 Drawn on Thomas Allvoood for the amount of his account 5th 
 January, @ 3 mo. No, 165 
 
 February 10th 
 
 Received Sheldon and Sons bill, dated 9th February, @ 3 mo. 
 payable to my order. No. 166 
 
 \ — 12th-— 
 
 Received Thomas Jlltvood's bill on J. Burry, payable to his 
 order, dated January 25th, @ I mo. No. 167 
 
 1 6th 
 
 Received from John Home & Co. my draft, accepted this day, 
 (® 3 mo. No. 168 
 
 March 8th 
 
 Edward Weston has remitted me his draft on Charles Dwyer, 
 payable to my order, dated 5th March, @ 3 mo. No. 169.... 
 
 14th 
 
 Drawn on Sheldon and Sons a bill in favour of J. Fielding & Co. 
 this date, (@ 3 mo. No. 170 
 
 24th 
 
 Received from Richard Conder, his draft on George Kay 
 payable to my order, @ 30 days' sight. No. 171..,., 
 
 Ent=^. Bill-Book pa. 
 E 3 
 
 s. d. 
 
 110 
 
 145 
 
 10 
 
 ni 
 
 135 
 
 116 
 
 10 
 
 10 
 
 12 
 
 112 
 
 267 
 
 400 
 
 15 
 
54. 
 
 BILL-BOOK ENTRIES. 
 
 II. BILLS PAYABLE. 
 
 — January 6th, 1850. ► — 
 
 Accepted Eduoard Weston s draft on me, dated January 3d, 
 31 days, payable to Mr. Jones, No. 75 
 
 14th 
 
 Accepted J. Fielding 8^ Go's bill this day, @ 3 mo., payable to 
 their order, No. 76 
 
 •February 12th- 
 
 Accepted Spencer & Croft's draft, @ 60 days' sight, in favour 
 of Kemp & Gale, No. 77 
 
 27th 
 
 Richard Conder has drawn on me, @ 50 days' sight, in favour of 
 J. Hill, which draft I have accepted, No. 78 
 
 ■March 16th- 
 
 Accepted two bills drawn by Samuel Johnson in favour of Burk 
 
 & Moore, 1st March, @ 3 mo., No. 79 a^203« 6 « 6 
 
 Ditto Tho\ Austin, 14th do. @ 3 mo. No. 80 300;,16 « - 
 
 .18th- 
 
 Robert Runcorn & Co. have drawn on me a bill in favour of 
 
 Thomas Adair, (§ 2 mo., which I have accepted. No. 81..., 
 
 Ent^ Bill-Book ;?a. 
 
 370 
 
 156 
 
 272 
 
 150 
 
 504 
 
 429 
 
 16 
 
55 
 
 CASH-BOOK ENTRIES. 
 
 FOR SET B. 
 
 Balance on hand, 
 
 January 1st, 1850.. 
 
 Bought for Cash, 399 lbs. Mule Twist, ^ Bill of Parcels. 
 
 6 
 
 Received payment of H. Gay & Go's Bill, No. 157. 
 
 8- 
 
 Paid John Wright for Repairs to House at Windsor. 
 12 
 
 Discounted Ord & Davis's Bill, No. 163, due 22d March 
 The Discount is ^. ....... 
 
 16 
 
 Paid for a Desk for the Counting-House. 
 
 18 
 
 Received from William Fenton in full 
 26 
 
 Paid my Bill, No. 68, to Jos. Horsley. 
 27 
 
 Paid Duty, Freight, and Charges, on 110 Casks Ashes, 
 Frances, from New York 
 
 31 
 
 Taken for House Expenses this Month 
 
 Paid Charges this Month, as ^ Expense-Book 
 
 -February 6- 
 
 Paid my Bill No. 75, to Edward Weston. 
 
 8 
 
 Paid Evans and Bayley in full. 
 
 12- 
 
 Received from Thomas Allwood in part. 
 
 16 
 
 Discounted at my Banker's, J. Howie & Co's Bill, No. 164, due 
 
 10th March 
 
 Discount 23 Days 
 
 __23 ; 
 
 Received a Legacy of .... 
 
 .26- 
 
 Paid J. Fielding & Co 
 
 which (including the discount) is in full to 1st January (>vide 
 Day Book), 
 
 £ 4 
 
 £ 
 
 1032 
 124 
 289 
 
 21 
 
 212 
 2 
 
 6 
 
 117 
 
 178 
 
 81 
 
 21 
 4 
 
 370 
 
 8 
 
 50 
 
 lie 
 
 500 
 266 
 
 10 
 
 11 
 
 11 
 
56 
 
 CASH-BOOK ENTRIES. 
 
 Ofi 
 
 31 
 
 112 
 
 50 
 
 135 
 
 20 
 2 
 
 21 
 
 73 
 
 17 
 54 
 
 156 
 145 
 212 
 
 37 
 9 
 
 18 
 -2 
 
 s. 
 
 3 
 
 15 
 
 10 
 14 
 
 9 
 6 
 
 10 
 16 
 
 7 
 13 
 
 10 
 6 
 
 6 
 
 5 
 
 12 
 15 
 
 7. 
 
 Paid Duty, Freight, & Charges on 8 Casks Madder, from 
 Rotterdam ?^ Jessie 
 
 8 
 
 37 
 
 
 Paid my Bill, No. 65, to J. Fielding & Co 
 
 
 
 
 Received Rent of my House at Windsor 
 
 
 Q8 
 
 
 Received payment of Bill, No. 167j J- Burry 
 
 _ 
 
 
 
 Taken for House Expenses this Month 
 
 
 Paid Charges, as ^ Expense Book this Month 
 
 _ 
 
 
 
 March S 
 
 
 Soldfor Cash66\hs. Mule Twist 
 
 6 
 
 ci 
 
 
 Received Payment of W. Fenton's Account on Discount — net... 
 (vide Day Book) 
 
 - 
 
 Paid J. Penman, my Clerk, 3 Month * Salary 
 
 
 10 
 
 
 Received from Thomas Allwood, the Balance of his Account 
 
 17 
 
 3 
 
 Paid mv Rill No 7R nn Dlsronnt .T Fieldiner & Co's 
 
 8 
 3 
 
 Received SI Davs' Discount .*•..... • 
 
 oo 
 
 Discounted at my Banker's, Thomas All wood's Bill, No. 165, 
 due 8th April 
 
 
 Discount 17 days 
 
 q 
 
 
 
 Ord & Davis having failed, I have taken up their Bill, No. 163, 
 due this Day., 
 
 
 
 ' 
 
 Lost my Pocket Book, containing Bank Notes to the Amount 
 of 5^35 « 10 u 
 
 
 Paid Charges for Advertising 1 « 10 « 
 
 28 
 
 - 
 
 Paid Charges on Goods shipped ^the Hopewell for Hamburgh 
 
 31 
 
 4 
 
 Paid for House Expenses this Month 
 
 6 
 
 Paid Charges '^Expense-Book this Month , 
 
 1 
 
 
 
 
 
DAY-BOOK B. 
 
( 59 ) 
 
 DAY-BOOK B. 
 
 LONDON, 4th JANUARY, 1850. 
 
 (11 
 
 Sold Johti Howie Sp Co. 
 
 75 bundles Water Twist, at 3 months 
 
 11 
 
 Sold Sheldon Sf Sons, 
 
 3 Casks Spanish Madder, at 3 months 
 
 18 
 
 Received from Richard Conder, ^ the Frances, from New 
 York, 65 casks Pot, and 45 casks Pearl Ashes, agreeable 
 to my order, amounting <^ invoice to 1713 dollars 9 
 cents. @ 4/6 ^ dollar 
 
 4th February- 
 
 The Jessie is arrived from Rotterdam, and has brought me 8 
 casks Madder, from Spencer S;- Croft, ^ my order, as 
 #* invoice ------------- 
 
 11 
 
 Sold William Fenton, 
 
 48 bundles Water Trvist, 5 ^ cent, discount for cash 
 
 12 
 
 Sold Thomas Allwood, 
 
 56 bundles Water Twist £^666 
 
 4 casks Dutch Madder 1 53 199 
 
 14 
 
 Bought of Samuel Johnson, 
 
 618 bundles Water Twist, as ^ bill of parcels - - 
 
 18 
 
 Received from Robert Runcorn Sf Co. Manchester, 440 lbs. 
 India Twist — 5 ^ cent, discount, for bill at 2 months 
 from 18th Prox°. amount #* invoice- ----- 
 
 £ 
 116 
 
 s. 
 12 
 
 117 
 
 5 
 
 385 
 
 8 
 
 272 
 
 8 
 
 77 
 
 3 
 
 240 
 
 6 
 
 877 
 
 12 
 
 452 
 
 8 
 
 11 
 
60 
 
 DAY-BOOK, 20th FEBRUARY, 1850. 
 
 (2) 
 
 Sold Sheldon S^ Sons, 
 
 5 casks Spanish Madder, at 4 months - - ^205 19 8 
 13 ditto Pot-ashes, at 2 ditto 6l 15 6 
 
 22 
 
 Norris Sf Bell's bill, No. 159, due this day 
 not being paid, I have protested, 
 the same ---------- £145 11 8 
 
 Expenses of protest --------- //lO// 
 
 ■23 
 
 Bought of James Fielding Sf Co. 
 
 20 bales of West-^India, and 
 3 ditto of Georgia Coiton-mool, as ^ B. P. 
 
 Bought of Samuel Johnson, 
 
 400 bundles Water Twist, as ^ B. P. 
 
 26 
 
 The Discount allowed by James Fielding S^ Co. on their 
 account, paid this day, is --------- 
 
 ■27- 
 
 Sold Edward Wesfon, Manchester, 
 
 20 casks Pearl-ashes, at three months 
 
 -5th March.- 
 
 The Discount allowed to William Fenton on my account re- 
 ceived this day, ig--- --_ 
 
 ■14- 
 
 Paid to James Fielding S^ Co. bill. No. 170, on Sheldon ^ Sons, 
 due June 17, on account --------- 
 
 18 
 
 Sold Goodwin ^ Blake, Bristol, 
 
 171 bundles Water Twist, at 3 months 
 
 Sold Sheldon Sf Sons, 
 
 2 casks Spanish, and 
 
 4 ditto. Dutch Madders, to pay in 2 months - - 
 
 £ 
 267 
 
 d. 
 
 15 
 
 146 
 
 684 
 
 575 
 
 14 
 
 112 
 
 10 
 
 10 
 
 267 
 
 282 
 
 17 
 
 15 
 
 11 
 
 241 3 
 
(^) 
 
 DAY-BOOK, 12th MARCH, 1850. 
 
 61 
 
 Discount allowed by Robtrt Runcorn Sp Co. on their account, 
 settled by bill this day, is --------- 
 
 —26 
 
 Sold Robert Runcorn ^ Co. Manchester, 
 14 bales Fernany° , 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 con- 
 signed by his order to Murray & M'Nab, of Ham- 
 burgh, 
 10 bales ^Fa<er Trn*/, containing 580 bundles £887 12 6 
 Charges paid at shipping -------954 
 
 Insured with Evans 8^ Bayley on £92 5 ) 00 q /; 
 
 Premium at 2 Guin. ^ cent, policy 5Ss. j" ■ 22 S 
 
 Commission on ditto at -J- ^ cent. ----4125 
 
 31 
 
 Due James Penman, my clerk. 
 
 For 3 months salary, due this day 
 
 £ 
 22 
 
 428 
 
 d. 
 
 923 
 
 17 
 
 13 
 
 10 
 
 10 
 
 u 
 
BILL-BOOK B. 
 
64- 
 
 BILL-BOOK (B). 
 
 BILLS 
 
 Page 
 Jour. 
 
 2 
 2 
 
 No. 
 
 When 
 Received. 
 
 From whom Received. 
 
 Bjf whom 
 Brawn. 
 
 On whom 
 Drawn. 
 
 To whom Payable. 
 
 164 
 165 
 
 1850. 
 Jan. 
 
 11 
 
 22 
 
 * John Howie & Co. 
 Thomas Allwood 
 
 A. B. 
 A. B. 
 
 Themselves 
 Himself 
 
 A. B. 
 A. B. 
 
 BILLS 
 
 Page 
 Jour. 
 
 No. 
 
 When 
 Received. 
 
 From whom Received. 
 
 By whom 
 Drawn. 
 
 On whom 
 Drawn. 
 
 To whom Payable, 
 
 4 
 
 4 
 4 
 
 166 
 167 
 168 
 
 Feb. 
 
 10 
 12 
 16 
 
 Sheldon & Sons 
 Thomas Allwood 
 J. Howie & Co. 
 
 A. B. 
 
 himself 
 A. B. 
 
 Themselves 
 
 J. Burry 
 Themselves 
 
 A. B. 
 
 T. Allwood 
 
 A. B. 
 
 BILLS 
 
 Page 
 Jour. 
 
 No. 
 
 169 
 170 
 171 
 
 When 
 Received. 
 
 Mar. 
 
 From whom Received. 
 
 Edward Weston 
 Sheldon & Sons 
 Richard Conder 
 
 By whom 
 Drawn 
 
 On whom 
 Drawn. 
 
 To whom Payable. 
 
 himself C. Dwyer 
 A. B. Themselves 
 himself Geo. Kay 
 
 A. B. 
 
 J.Fielding&Co. 
 A. B. 
 
 ♦ For the Form of this Bill, see Introduction intitled, Inland Bills 
 II, The Learner, by comparing the Tenor of it with the Entries in the several 
 Columns in the above Bill-Book, will easily understand how such Drafts are 
 recorded. 
 
BILL-BOOK (B). 
 
 65 
 
 RECEIVABLE. 
 
 Place. 
 
 Date. 
 
 Term. 
 
 Payable in 
 
 Due. 
 
 Sum, 
 
 When 
 
 Sf how disposed of. 
 
 London 
 London 
 
 Jan. 7 
 Jan. 5 
 
 2 mons. 
 
 3 mons. 
 
 London 
 London 
 
 Mar. 10 
 April 8 
 
 110 
 145 
 
 255 
 
 4 
 10 
 
 14 
 
 // 
 // 
 
 Feb. 
 Mar. 
 
 16 
 
 22 
 
 f Discounted with 
 I Lefevre & Co. 
 
 Ditto. 
 
 RECEIVABLE. 
 
 Place. 
 
 London 
 London 
 London 
 
 Date. 
 
 Feb. 9 
 Jan. 25 
 Feb. 16 
 
 Term. 
 
 3 mons. 
 1 mon. 
 3 mons. 
 
 Payable ■< 
 
 Due. 
 
 London May 12 
 London Feb. 28 
 London May 19 
 
 Sum. 
 
 117 
 135 
 116 
 
 369 
 
 When 
 
 Sf how disposed of. 
 
 RECEIVABLE. 
 
 Place* 
 
 Mancbester 
 
 London 
 N. York 
 
 Date. 
 
 Mar. 5 
 Mar. 14 
 
 Feb. 20 
 
 Term. 
 
 3 mons. 
 3 mons, 
 
 80 Days 
 sight. 
 
 Payable in 
 
 London 
 London J 
 
 London 
 
 Due. 
 
 June 8 
 unel7 
 
 Apr. 26 
 
 Sum. 
 
 12 
 267 
 
 400 
 779 
 
 16 2 
 
 When 
 
 Mar. 
 
 14 
 
 Sf how disposed of. 
 
 Indorsed to 
 J.Fielding&Co. 
 
66 
 
 BILL-BOOK (B). 
 BILLS 
 
 Jour. 
 
 No. 
 
 75 
 76 
 
 When 
 Accepted. 
 
 1850. 
 Jan. 
 
 By whom Drawn. 
 
 * Edward Weston 
 J. Fielding & Co 
 
 To whom Payable. 
 
 William Jones 
 J.Fielding&Co. 
 
 Place. 
 
 Manchester 
 London 
 
 Bate. 
 
 Jan. 3 
 Jan. 1 1 
 
 BILLS 
 
 Page 
 Jour. 
 
 4 
 4 
 
 No. 
 
 77 
 78 
 
 When 
 Accepted. 
 
 By whom Drawn. 
 
 To ivhom Payable. 
 
 Place. 
 
 Date. 
 
 Feb. 
 
 12 
 
 27 
 
 Spencer & Croft 
 Richard Conder 
 
 Kemp & Gale 
 John Hill 
 
 Rotterdam Jan. 23 
 New York Jan. 26' 
 
 BILLS 
 
 Page 
 Jour. 
 
 No. 
 
 79 
 80 
 81 
 
 When 
 Accepted. 
 
 By whom Drawn. 
 
 To whom Payable. 
 
 Place. 
 
 Date. 
 
 6 
 6 
 
 6 
 
 March 
 
 16 
 
 18 
 
 Samuel Johnston 
 
 Ditto 
 R. Runcorn & Co. 
 
 Burke & Moore 
 Thomas Austin 
 Thomas Adair 
 
 London 
 
 London 
 
 Manchester 
 
 Mar. 1 
 Mar. 14 
 Mar. 18 
 
 * For the form of this Bill (A. B. or your acceptance to Edward Weston,) 
 see Introduction, entitled, Inland Bills II. The Learner, by comparing the 
 above Entri/ with the Bill itself, will be at no loss to understand it. 
 
BILL.BOOK (B). 
 
 67 
 
 PAYABLE. 
 
 Term. 
 
 Payable in 
 
 Due. 
 
 Sum. 
 
 When 
 
 and to whom Paid. 
 
 31 days 
 3 months 
 
 London 
 London 
 
 Feb. 6 
 April 17 
 
 370 
 156 
 
 526 
 
 1 
 
 7 
 
 8 
 
 // 
 8 
 
 ~8 
 
 Feb. 
 Mar. 
 
 6 
 17 
 
 William Jones 
 Charles Wells 
 
 PAYABLE. 
 
 Term. 
 
 Payable in 
 
 Due. 
 
 Sum. 
 
 When 
 
 and to whom Paid. 
 
 60 days' sight 
 50 days' sight 
 
 London 
 London 
 
 April 16 
 April 21 
 
 272 
 150 
 
 8 
 
 // 
 
 3 
 3 
 
 
 
 • 
 
 422 
 
 8 
 
 PAYABLE. 
 
 Term. 
 
 Payable in 
 
 Due. 
 
 Sum. 
 
 When 
 
 and to whom Paid. 
 
 3 months 
 
 London 
 
 June 4 
 
 203 
 
 6 
 
 6 
 
 
 
 
 3 months 
 
 London 
 
 June 17 
 
 300 
 
 16 
 
 
 
 
 
 2 months 
 
 London 
 
 May 21 
 
 429 
 933 
 
 10 
 18 
 
 6 
 
 
 
 
 F 2 
 
END OF BILL-BOOK. 
 
CASH-BOOK B 
 
 F 3 
 
70 
 
 CASH-BOOK (B). 
 
 Dr. 
 
 CASH 
 
 Received. 
 
 1850. 
 Jan. 
 
 To Balance, in hand ----------- 
 
 To Bills Receivable, received pay^ of No. 157, H. Gay & Co, 
 To Bills Receivable,discounted No.l63,Ord&Davis,22 Mar. 
 To William Fenton, received of him in full - - - - 
 
 Entered Journal, p. 2. 
 
 1032 
 289 
 212 
 117 
 
 1651 16" 
 
 Dr. 
 
 CASH 
 
 Received. 
 
 Feb. 
 
 To Balance, from last montli -------- 
 
 To Thomas Allwood, received of him in part - - - 
 To Bills Receivable,discounted No. 1 64, J.Howie&Co. 1 OMar 
 To Stock - - received a Legacy of ----- - 
 
 To House at Windsor, received for rent - -i - - - 
 To Bills Receivable, received payment of No. l67, J. Burry 
 
 Entered Journal, p. 4. 
 
 ^' 
 
 it. 
 
 1211 
 
 16 
 
 50 
 
 // 
 
 110 
 
 4 
 
 500 
 
 // 
 
 50 
 
 // 
 
 135 
 
 10 
 
 2057 10 
 
 Dr. 
 
 CASH 
 
 Received. 
 
 Mar. 
 
 To Balance, from last month -------- 
 
 To Cotton Yarn, received for 661 bs. Mule twist - - - 
 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. l65, T. Allwood, 8 Apr, 
 
 Entered Journal, p. 6. 
 
 £ 
 
 1245 
 
 21 
 
 73 
 
 54 
 
 II 
 
 145 
 
 1541 
 
 11 
 
CASH-BOOK (B). 
 
 71 
 
 CASH 
 
 Paid. 
 
 Cr. 
 
 £ 
 
 s. 
 
 d. 
 
 124 
 
 10 
 
 II 
 
 21 
 
 14 
 
 II 
 
 2 
 
 // 
 
 8 
 
 6 
 
 6 
 
 // 
 
 178 
 
 4 
 
 6 
 
 8J 
 
 4 
 
 10 
 
 21 
 
 // 
 
 // 
 
 4 
 
 19 
 
 11 
 
 1211 
 
 16 
 
 3 
 
 1651 
 
 16 
 
 2 
 
 1850. 
 Jan. 
 
 By Cotton Yarn, paid for 399lbs. Mule Twist - 
 By House at Windsor, paid for Repairs - - - 
 By Interest, for discount on bill No. l63. - - 
 By Counting-house Furniture, paid for a desk - 
 By Bills Payable, paid No. 68, J. Horsley - - 
 By Ashes, paid Charges on 110 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. 
 
 CASH 
 
 Paid. 
 
 Cr. 
 
 Feb. 
 
 By Bills Payable, paid No. 75, E. Weston - - - 
 By Evans & Bay ley, paid them in full - - - - 
 By Interest, for discount on bill No. l64. - - - 
 By James Fielding & Co. paid them to 1 st January 
 By Madder, paid Charges on 8 casks, ^ Jessie - - 
 By Bills Payable, paid No. 65, J. Fielding & 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 
 
 II 
 
 266 
 
 31 
 
 112 
 
 20 
 
 2 
 
 1245 
 
 2057 10 
 
 CASH 
 
 Paid. 
 
 Cr. 
 
 Mar. 
 
 28 
 31 
 
 // 
 // 
 
 By James Penman, paid him 3 months' salary - - - 
 By Bills Payable, paid No. 76, J. Fielding & 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 <^ Hopewell, for Hamburgh 
 By House expenses, paid this month ------ 
 
 By Charges, paid as ^ Expense Book this month - - 
 By Balance, to next month --------- 
 
 Entered Journal, p. 6. 
 
 £ 
 
 s. 
 
 d. 
 
 17 
 
 10 
 
 II 
 
 156 
 
 ri 
 
 8 
 
 II 
 
 6 
 
 9 
 
 212 
 
 6 
 
 // 
 
 37 
 
 // 
 
 // 
 
 9 
 
 5 
 
 4 
 
 18 
 
 12 
 
 q 
 
 2 
 
 15 
 
 1 
 
 1087 
 
 7 
 
 10 
 
 1541 
 
 11 
 
 2 
 
 F 4 
 
JOURNAL B. 
 
( 75 ) 
 
 JOURNAL (B). 
 
 LONDON, 1st JANUARY, 1850. 
 
 Sundries Drs, to Stock, 
 
 For the following Balances in my favour. 
 
 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 - 22 d Feb. - - 145 11 8 
 
 16'3, Ord& Davis - 22 d March - 212 6// 
 
 Madder - - - for 10 casks Spanish - - - - - 
 
 Cotton Wool - for 14 bales Pernam". - - - - - 
 
 Cotton Yarn - for 220 bundles Water Twist - - 
 House at Windsor, value -------- - 
 
 Counting-house Furniture, ^ Inventory - - - - 
 
 John Howie & Co. - - London ------ 
 
 Thomas Allwood - - Ditto ------- 
 
 William Fenton - - - Ditto ------- 
 
 Richard Conder - - - New York - - - - - 
 
 Stock Dr. lo Sundries. 
 
 For the following Balances against me. 
 
 To James Fielding & Co. - - London - - - - - 
 To Evans & Bayley - - - Ditto ----.. 
 To Edward Weston - - - Manchester - - - 
 To Bills Payable, - for the following bills unpaid, viz. 
 No. ^y Jos. Horsley - due 26th Jan. - £178 4 6 
 G5, J. Fielding & Co. - 27th Feb. - - 112 15 // 
 
 102^ 10 
 
 647 
 
 354 
 254 
 Z9S 
 820 
 72 
 110 
 145 
 117 
 237 
 
 4085 
 
 436 
 
 8 
 
 370 
 
 290 
 1106 
 
 19 
 
 7 8 
 
76 
 
 JOURNAL, JANUARY, 1850. 
 
 (2) 
 
 11 
 
 18 
 
 5 
 
 2 
 
 8 
 
 2 
 
 12 
 
 5 
 
 16 
 
 3 
 
 26 
 
 1 
 
 27 
 
 5 
 
 31 
 
 5 
 
 // 
 
 6 
 
 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 Q5 casks Pot, and 45 casks Pearl, «^ the Frances, 
 
 from New York, ^ invoice -------- 
 
 Bills Receivable Dr. to Sundries, 
 For Bills received this month, ^ B. B. 
 To John Howie & Co. - - No. 164^, due March 10 
 To Thomas AUwood, - - - 165, - - April 8 
 
 Sundries Drs. to Bills Payable. 
 For Bills accepted this month, ^ B. B. 
 Edward Weston, - - - No. 75, due Feb. 6 - 
 James Fielding & Co. - - 76, — April 1 7 
 
 Cash Dr. to Sundries. 
 For Sums received this month, ^ C. B. 
 To Bills Receivable, - - for No. 1 57 - - - - 
 To Bills Receivable, - - - - 163 - - - - 
 To William Fenton - - received of him in full 
 
 Sundries Drs. to Cash, 
 
 For Sums paid this month, ^ C. B. 
 
 Cotton Yarn, paid for 399 lbs. Mule Twist, 
 House at Windsor - - for repairs - - - 
 Interest - - for discount on a bill - - - - 
 Counting-house Furniture — for a Desk - 
 Bills Payable - - paid No. 68. - - - - 
 
 Ashes paid charges on 110 Casks - 
 
 House Expenses — this month - - - - 
 Charges - - this month - - - - 
 
 £ 
 
 s. 
 
 d. 
 
 116 
 
 12 
 
 6 
 
 117 
 
 5 
 
 2 
 
 385 
 
 8 
 
 11 
 
 110 
 
 4 
 
 // 
 
 145 
 
 10 
 
 // 
 // 
 
 255 
 
 14 
 
 370 
 
 1 
 
 // 
 
 156 
 
 7 
 
 8 
 8 
 
 5^Q 
 
 8 
 
 289 
 
 10 
 
 // 
 
 212 
 
 6 
 
 // 
 
 117 
 
 10 
 
 // 
 
 619 
 
 6 
 
 // 
 
 124 
 
 10 
 
 r/ 
 
 21 
 
 14 
 
 11 
 
 2 
 
 1/ 
 
 8 
 
 6 
 
 6 
 
 // 
 
 178 
 
 4 
 
 6 
 
 81 
 
 4 
 
 10 
 
 21 
 
 // 
 
 / 
 
 4 
 
 19 
 
 11 
 
 439 
 
 19 
 
 11 
 
03) 
 
 JOURNAL, FEBRUARY, 1850. 
 
 77 
 
 11 
 
 12 
 
 14 
 
 18 
 
 20 
 
 22 
 
 23 
 
 25 
 
 26 
 
 27 
 
 Madder Dr. to Spencer S^ Croft, 
 
 For amount of 8 casks ^ the Jesse, from Rotterdam, 
 
 as ^ invoice ------------ 
 
 William Fenton Dr. to Cottofi Yarn, 
 For 48 bundles Water Twist, sold him - - 
 
 Thomas Allwood Dr. to Sundries, 
 
 To Cotton Yarn, 56 bundles Water Twist - £ 86 6 6 
 
 To Madder, 4 casks Dutch 153 19 9 
 
 Cotton Yarn Df\ to Samuel Johnson, 
 For 6L8 bundles Water Twist, «3f B. P. 
 
 Cotton Yarn Dr. to Robert Runcorn 8^ 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 
 
 NoRRis & Bell Dr. to Sundries. 
 
 To Bills Receivable, for No. 159, not paid - £145 11 8 
 
 To Charges, - - for protest - - - - // 10 // 
 
 Cotton Wool Dr. to James Fielding S^ Co. 
 For 20 bales West-India, and 
 
 3 bales of Georgia, as ^ B. P. - - - - 
 
 Cotton Yarn Dr. to Samuel Johnson, 
 For 400 bundles Water Twist, as «^ B. P. - 
 
 James Fielding & Co. Dr. to Interest, 
 For discount allowed by them on account - • 
 
 Edward Weston Dr, to Ashes, 
 For 20 casks Pearl sold him - - - - 
 
 £ 
 
 s. 
 
 d. 
 
 272 
 
 8 
 
 3 
 
 77 
 
 3 
 
 6 
 
 240 
 
 6 
 
 3 
 
 877 
 
 12 
 
 // 
 
 452 
 
 8 
 
 // 
 
 267 
 
 15 
 
 2 
 
 146 
 
 1 
 
 8 
 
 684 
 
 10 
 
 10 
 
 575 
 
 7 
 
 6 
 
 14 
 
 // 
 
 6 
 
 112 
 
 1 
 
 // 
 
78 
 
 JOURNAL, FEBRUARY, 1850. 
 
 W 
 
 10 
 12 
 16 3 
 
 12 
 
 27 
 
 12 
 16 
 23 
 27 
 28 
 
 Bills Receivable Dr. /o Sundries^ 
 For Bills received this month, ^ B. B. 
 
 To Sheldon & Sons - 
 To Thomas Allwood, 
 To John Howie & Co. 
 
 - No. 166, due May 12 
 
 - - 167, - - Feb. 28 
 
 - - 168, - - May 19 
 
 6 
 
 8 
 16 
 
 26 
 
 // 
 27 
 28 
 
 Sundries Drs. to Bills Payable. 
 
 For Bills accepted this month, ^ B. B. 
 
 Spencer & Croft - - - No. 77^, due April 15 
 Richard Conder - - - - 78, - - - 20 
 
 Cash Dr. to Sundries. 
 
 For Sums received this month, ^ C. B. 
 
 To Thomas Allwood, received in part - - - 
 
 To Bills Receivable, - - No. l64 - - - - 
 
 To Stock - - received a Legacy of - - - - 
 
 To House at Windsor - - for rent - - - - 
 
 To Bills Receivable, - - No. 167 - - - - 
 
 Sundries Drs. to Cash. 
 For Sums paid this month, ^ C. B. 
 
 Bills Payable - - - No. 75. - - - - - 
 
 Evans and Bayley - paid in full - - - - 
 Interest - - - - for discount on a bill 
 James Fielding & Co. paid them - - - - - 
 Madder - - - - paid charges on 8 Casks 
 
 Bills Payable - - - No. 65 
 
 House Expenses - paid this month - - - 
 Charges - - - - paid this month - - • 
 
 £ 
 
 117 
 1S| 
 116 
 
 5 
 10 
 12 
 
 7 
 
 8 
 
 // 
 
 8 
 
 // 
 4 
 // 
 // 
 10 
 
 1 
 4 
 6 
 
 9 
 
 3 
 
 15 
 
 // 
 14 
 
 14 
 
 d. 
 
 2 
 // 
 6 
 
 8 
 
 3 
 
 II 
 
 3 
 
 II 
 II 
 II 
 II 
 II 
 
 // 
 
 //■ 
 
 // 
 
 11 
 
 6 
 
 8 
 
 // 
 // 
 // 
 
 1 
 
 369 
 
 272 
 150 
 
 422 
 
 50 
 110 
 500 
 
 50 
 135 
 
 845 
 
 370 
 
 8 
 
 // 
 
 31 
 
 112 
 
 20 
 
 2 
 
 811 
 
(5) 
 
 JOURNAL, MARCH, 1850. 
 
 79 
 
 14 
 
 18 
 
 18 
 
 Interest Dr. to William FentoUy 
 For discount on his account received this day 
 
 18 
 
 26 6 
 
 It 
 
 James Fielding & Co. Dr. to Bills Receivable, 
 For No. 170, on Sheldon & Sons, due June 17, 
 Paid them on account --------- 
 
 Goodwin & Blake Dr. to Cotton 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 - - 
 
 28 
 
 31 
 
 Robert Runcorn & Co. Dr. to Interest, 
 For discount allowed by them on account - - 
 
 Robert Runcorn & Co. Dr. to Cotton Wool, 
 For 14 bales Pernam°. and 
 
 3 bales Georgia, at 3 months - - - - 
 
 Richard Conder, Dr. to Sundries, 
 For amount of Goods shipped ^ the Hopewell, 
 Rankine, for Hamburgh, on his account and risk, 
 consigned to Murray & M*Nab. 
 To Cotton Yarn, for 580 bundles Water - £887 12 6 
 To Charges - - - at shipping - - - - 9 5 4 
 To Evans & Bayley, for premium on £925 1 99 3 g 
 
 Insured at 2 Guineas <^ cent, and policy j 
 To Commission for ^ ^ cent. ----- 412 6 
 
 Charges Dr. to James Penman, 
 For 3 months salary due him this day - • 
 
 267 
 
 282 
 
 241 
 
 22 
 
 17 
 
 15 
 
 11 
 
 12 
 
 428 
 
 923 
 
 17 
 
 13 
 
 10 
 
 10 
 
80 
 
 JOURNAL, MARCH, 1850. 
 
 (^) 
 
 8 
 14 
 24 
 
 Bills Receivable Dr. to Sundries, 
 
 For Bills received this month, ^ B. B. 
 
 To Edward Weston - - - No. I6g, due June 8 
 To Sheldon & Sons - - . - 170, - - - 1? 
 To Richard Conder - - - - 171, - April 26* 
 
 16 
 
 18 
 
 3 
 
 5 
 
 10 
 
 17 
 
 22 
 
 6 
 17 
 22 
 
 // 
 26 
 28 
 31 
 
 Sundries Drs. io Bills Payable. 
 
 For Bills accepted this month, ^ B. B. 
 
 Samuel Johnson - - No. 79, due June 4 £9.03 6 6 
 80, - - - 17 - 300 16 // 
 
 R. Runcorn & Co. 
 
 81, - - May 1 - 
 
 Cash Dr. to Sundries. 
 
 For Sums received this month, ^ C. B. 
 
 To Cotton Yarn - - received for 661bs. Mule Twist 
 
 To William Fenton - received in full 
 
 To Thomas Allwood, received in full - - - - - 
 To Interest - - - for discount on bill paid - - 
 To Bills Receivable, No. 1 65 
 
 Sundries Drs. to Cash. 
 
 For Sums paid this month, ^ C. B. 
 
 James Penman - - - paid him salary 
 Bills Payable - - - paid No. 76. - - 
 Interest - - - - - for discount on bill 
 Ord & Davis - - - paid their bill - - 
 Profit and Loss - - - lost with expenses - 
 
 Charges paid ^ Hopewell - 
 
 House Expenses - - paid this month 
 Charges ----- paid this month 
 
 112 
 
 267 
 400 
 
 779 
 
 \6 
 
 d. 
 
 504 
 
 429 
 9S3 
 
 21 
 
 73 
 
 54 
 
 It 
 
 145 
 
 295 
 
 17 
 156 
 
 II 
 
 212 
 
 37 
 
 9 
 18 
 
 2 
 
 454 
 
LEDGER B. 
 
( 83 ) 
 
 INDEX 
 
 TO LEDGER B. 
 
 By Double Entry. 
 
 A 
 
 Allwood, Thomas ----- 3 
 Ashes- --------6* 
 
 B 
 
 Bills Receivable ----- i 
 
 Bills Payable 1 
 
 Balance --------8 
 
 c 
 
 Cash - - - 1 
 
 Cotton Wool 2 
 
 Cotton Yarn - 2 
 
 Counting-house Furniture - - 3 
 Conder, Richard ----- 4 
 
 Charges --------6 
 
 Commission -------8 
 
 E 
 
 Evans & Bayley - - - • - 4 
 
 F 
 
 Fenton, William ----- 3 
 Fielding James & Co. - - - 4 
 
 G 
 
 Godwin & Blake 7 
 
 o 
 
 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 ------ 7 
 
 Profit and Loss ------ 8 
 
 R 
 
 Runcorn Robert & Co. - - - 6 
 
 s 
 
 Stock 1 
 
 Spencer & Croft ------ 5 
 
 Sheldon & Sons 5 
 
 w 
 
 Weston, Edward ----- 4 
 2 
 
8t 
 
 LEDGER. 
 
 Dr. 
 
 Stock. 
 
 1850. 
 Jan. 
 Mar. 
 
 1 To Sundries - - • - 
 31 To Balance, for net Estate 
 
 £ 
 1106 
 3658 
 
 4764 
 
 Dr. 
 
 Cash. 
 
 Jan. 
 
 Feb. 
 Mar. 
 
 To Stock - - - - 
 To Sundries this month 
 To Ditto - - do. 
 To Ditto - - do. 
 
 1032 10 
 619 6 
 84514 
 29515 
 
 27931 5, 2 
 
 Dr. 
 
 Bills Receivable. 
 
 Jan. 
 
 Feb. 
 Mar. 
 
 To Stock - - for Nos. 157, 159, 163, 
 
 To Sundries - - - l64, l65, - 
 
 To Ditto - - - . 166,167,168, 
 
 To Ditto - - - - 169, 170, 171, 
 
 647 
 255 
 369 
 779 
 
 2052 
 
 Dr. 
 
 Bills Payable. 
 
 Jan. 
 Feb. 
 
 Mar. 
 
 To Cash - - - No. 68 
 
 To Ditto- - - - 75 
 
 To Ditto - - - - 65 - - 
 
 To Ditto- ... 76 
 
 Jo Balance, for Nos. 77, 78, 79. 80, 81, unpaid. 
 
 178 
 370 
 112 
 156 
 1356 
 
 2173 
 
 1411 
 
0) 
 
 LEDGER. 
 
 85 
 
 Contra. 
 
 Cr. 
 
 1850 
 Jan. 
 Feb. 
 Mar. 
 
 By Sundries ------ 
 
 By Cash, received a Legacy of - 
 By Profit and Loss, for net gain 
 
 £ 
 
 4085 
 
 500 
 
 178 
 
 4764 
 
 Contra. 
 
 Cr. 
 
 Jan. 
 Feb. 
 Mar. 
 
 By Sundries this month 
 By Ditto - - do. 
 By Ditto - - do. 
 By Balance, in hand - 
 
 439 
 
 811 
 
 454 
 
 1087 
 
 2793 
 
 7|10 
 
 Contra. 
 
 Jan. ' 6" 
 12 
 
 Feb. 22 
 26 
 28 
 
 Mar. 14 
 22 
 3} 
 
 By Cash - - - - No. 157 
 
 By Ditto 163 
 
 By Norris & Bell --- 159 
 
 By Cash l64 
 
 By Ditto 167 
 
 By James Fielding & Co. 1 70 
 
 By Cash l65 
 
 By Balance, for No. 166, 168, I69, 171, in hand 
 
 Cr. 
 
 289 
 212 
 145 
 110 
 135 
 267 
 145 
 745 
 
 2052 5 6 
 
 Contra. 
 
 Cr. 
 
 Jan. 
 
 Feb. 
 Mar. 
 
 By Stock - - for - - No. 65, 68 
 
 By Sundries 75, 76 
 
 By Ditto 77, 78 
 
 By Ditto 79, 80, 81 
 
 290 
 526 
 422 
 9S3 
 
 2173 
 
 14 
 
 G 3 
 
86 
 
 LEDGER. 
 
 (2) 
 
 Dr. 
 
 Madder. 
 
 1850 
 
 
 Jan. 
 
 1 
 
 Feb. 
 
 4 
 
 
 26 
 
 Mar. 
 
 31 
 
 To Stock - - for - - . 
 To Spencer & Croft - - - 
 To Cash - paid Charges 
 To Profit afid Loss, gained 
 
 10 
 
 10 
 
 354 
 
 272 
 31 
 60 
 
 718 
 
 Dr. 
 
 Cotton Wool 
 
 Jan. 
 Feb. 
 
 To Stock - - for 
 
 To James Fielding & Co. 
 
 Mar. 31 To Prq/il and Loss, gained 
 
 Bales uf Bales of 
 Georgia. W.India 
 
 20 
 
 3 20 
 
 14 
 
 254 
 
 684 
 
 23 
 
 962 
 
 Dr. 
 
 Cotton Yarn. 
 
 Jan. 
 
 1 
 
 
 5 
 
 Feb. 
 
 14 
 
 
 18 
 
 
 25 
 
 Mar. 
 
 31 
 
 To Stock - - for - - 
 To Cash - - for - - 
 To Samuel Johnson - - 
 To Robert Runcorn & Co. 
 To Samuel Johnson - - 
 To Profit and Loss, gained 
 
 440 
 
 440 
 
 S99 
 
 S99 
 
 220 
 618 
 400 
 
 293 
 124 
 877 
 452 
 575 
 135 
 
 1238 
 
 2459 
 
 Dr. 
 
 House at Windsor. 
 
 Jan. 
 Mar, 
 
 To Stock ------------- 1 
 
 To Cashj paid for repairs -------- 2 
 
 To Projit and Loss ---------- 8 
 
 820 
 21 
 50 
 
 891 
 
 14 
 
 14 
 
(2) 
 
 LEDGER, 
 
 87 
 
 Contra. 
 
 Cr. 
 
 1850 
 Jan. 
 Feb. 
 
 Mar. 
 
 By Sheldon & Sons ■ 
 By Thomas Allwood 
 By Sheldon & Sons - 
 By Ditto - - - . 
 
 10 
 
 £ #. d. 
 
 117 
 15S 
 205 
 241 
 
 718 
 
 Contra. 
 
 Cr. 
 
 Mar. 
 
 By Robert Runcorn & Go. 
 By Balance, on hand - - 
 
 tfalKs ol Ball-, .fliJales ot 
 (Jeorgia. VV.IinJia Permo. 
 
 20 
 
 20 
 
 14 
 
 14 
 
 428 
 962 
 
 Contra. 
 
 Cr. 
 
 Jan. 
 
 4 
 
 Feb. 
 
 11 
 
 
 12 
 
 
 18 
 
 
 28 
 
 
 3 
 
 Mar. 
 
 31 
 
 By John Howie & Co. 
 By William Fenton - 
 By Thomas Allwood - 
 By Goodwin & Blake 
 By Richard Conder - 
 By Cash, for - - - 
 By Balance, on hand - 
 
 440 
 
 m 
 
 SSS 
 
 440 3991238 
 
 75 
 
 48 
 
 56 
 
 171 
 
 580 
 
 308 
 
 116 
 
 77 
 
 86 
 
 282 
 
 887 
 
 21 
 
 987 
 
 2459 6 
 
 Contra. 
 
 Cr. 
 
 Feb. 
 Mar. 
 
 By Cash, received for rent 
 By Balance - - - - 
 
 50 
 841 
 
 891 
 
 14 
 
 14 
 
 G 4 
 
88 
 
 LEDGER. 
 
 (3) 
 
 Dr. CouNTTNG-HousE Furniture. 
 
 1850 
 Jan. 
 
 1 
 16 
 
 To ^f-nflc - ---.....-.a 
 
 1 
 
 2 
 
 £ 
 72 
 6 
 
 s. 
 11 
 
 6 
 
 d. 
 6 
 
 To Cash - - paid for a desk 
 
 78 
 
 17 
 
 6 
 
 
 
 
 Dr. John Howie & Co. London. 
 
 Jan. 
 
 1 
 4 
 
 To Stnrk ............. 
 
 1 
 2 
 
 110 
 
 116 
 
 4 
 
 12 
 
 // 
 6 
 
 Tn Cotton Yarn ........... 
 
 • 
 
 226 
 
 16 
 
 6 
 
 
 
 
 Dr. Thomas Allwood, London. 
 
 Jan. 
 Feb. 
 
 1 
 12 
 
 To Stork .-..------.-- 
 
 1 
 S 
 
 145 
 
 240 
 
 10 
 6 
 
 // 
 3 
 
 
 
 385 
 
 16 
 
 3 
 
 
 
 
 Dr. William Fenton, London. 
 
 Jan. 
 Feb. 
 
 1 
 11 
 
 To Stopk ............. 
 
 1 
 3 
 
 117 
 
 77 
 
 10 
 3 
 
 // 
 6 
 
 To Potton Yarn ............ 
 
 
 194 
 
 13 
 
 6 
 
 
 
 
(^) 
 
 LEDGKR. 
 
 89 
 
 Contra. Cr. 1 
 
 1850 
 Mar. 
 
 31 
 
 
 8 
 
 78 
 
 s. 
 17 
 
 d. 
 6 
 
 
 Cor^TRA. Cr. 
 
 Jan. 
 Feb. 
 
 11 
 16 
 
 By Bills Receivable - - No. l64 
 
 By Bills Receivable - - . 16'8 - - - - - 
 
 2 
 4 
 
 110 
 116 
 
 4 
 12 
 
 II 
 6 
 
 226 
 
 16 
 
 6 
 
 
 
 
 Contra. Cr. 
 
 Jan. 
 Feb. 
 
 // 
 Mar. 
 
 22 
 12 
 
 10 
 
 By Bills Receivable - - No. l65 
 
 By Bills Receivable - - - 167 - - - - - 
 By Cash 
 
 3y Cash ------ ------- 
 
 2 
 4 
 4 
 6 
 
 145 
 
 135 
 
 50 
 
 54 
 
 10 
 10 
 
 // 
 16 
 
 // 
 // 
 // 
 .5 
 
 
 ^^b 
 
 16 
 
 3 
 
 
 
 
 Contra. Cr. 
 
 Jan. 
 Feb. 
 
 18 
 5 
 
 By Cash , 
 
 2 
 6 
 5 
 
 117 
 
 73 
 
 3 
 
 10 
 
 6 
 
 17 
 
 // 
 // 
 6 
 
 By Cash ------------- 
 
 
 
 194- 
 
 13 
 
 6 
 
 
 
 
90 
 
 LEDGER. 
 
 Richard Conder, New York. 
 
 To Stock --------- 
 
 To Bills Payable - No. 78 - - - 
 To Sundries -------- 
 
 (4) 
 
 Dr. 
 
 1850 
 Jan. 
 Feb. 
 Mar. 
 
 £ 
 237 
 150 
 923 
 
 1311 
 
 Dr. 
 
 James Fielding & Co. London. 
 
 Jan. 
 Feb. 
 
 Mar. 
 
 To Bills Payable - - No. 76 - 
 To Interest ------ 
 
 To Cash ------- 
 
 To Bills Receivable - No. 17O 
 
 3 1 To Balance ■ 
 
 156 
 14 
 266 
 267 
 416 
 
 112J 
 
 Dr. 
 
 Evans Jt Bayley, Londoii. 
 
 Feb. 
 Mar. 
 
 To Cash 
 To Balance 
 
 8 
 22 
 
 30 
 
 Dr. 
 
 Edward Weston, Manchester. 
 
 Jan. 
 Feb. 
 
 To Bills Payable 
 To Ashes - - 
 
 - - No. 75 
 
 370 
 112 
 
 482 
 
r4) 
 
 LEDGER. 
 
 91 
 
 Contra. ' Cr. 
 
 I80O 
 Mar. 
 
 18 
 24 
 31 
 
 Hv AqVipq iB' Frflnrp« ......... 
 
 2 
 6 
 8 
 
 £ 
 385 
 400 
 525 
 
 s. 
 
 8 
 
 II 
 
 17 
 
 d. 
 11 
 
 // 
 3 
 
 By Bills Receivable - - No. I7I ----- 
 
 
 1311 
 
 6 
 
 2 
 
 
 
 
 Contra. 
 
 Cr 
 
 
 Jan. 
 Feb. 
 
 1 
 23 
 
 Rv Sfofk __ - _ __-_ 
 
 1 
 3 
 
 436 
 6'84 
 
 17 
 
 10 
 
 8 
 10 
 
 Rv Cotton Wo')! -- . _.___ 
 
 
 112J 
 
 8 
 
 6 
 
 
 
 
 
 Contra. Cr. 
 
 Jan. 
 Mar. 
 
 1 
 28 
 
 'R^T 'stopV __--___-__> 
 
 1 
 5 
 
 8 
 22 
 
 4 
 3 
 
 6 
 
 TitT Rir'ViQrrl r^/^llf1»'I' ________ 
 
 ■ 
 
 SO 
 
 7 
 
 6 
 
 
 
 
 Contra. Cr. 
 
 Jan. 
 Mar. 
 
 1 
 8 
 
 Rv Stork ---_.--. 
 
 1 
 6 
 
 370 
 112 
 
 1 
 1 
 
 
 By Bills Receivable - - No. 1 69 
 
 482 
 
 2 
 
 // 
 
 
 
 
92 
 
 LEDGER. 
 
 (5) 
 
 Dr. 
 
 Sheldon & Sons, London. 
 
 1850 
 Jan. 
 Feb. 
 Mar. 
 
 To Madder ^ 2 
 
 To Sundries ------------ 3 
 
 To Madder 
 
 £ 
 117 
 267 
 241 
 
 626 
 
 Dr. 
 
 Ashes. 
 
 Jan. 
 
 To Richard Conder - - - ■ 
 To Cash - - - paid Charges 
 
 45i 6r) 
 
 45 
 
 65 
 
 385 
 81 
 
 466 
 
 13 
 
 Dr. 
 
 Interest. 
 
 Jan. 
 
 12 
 
 Feb. 
 
 16 
 
 Mar. 
 
 5 
 
 
 22 
 
 
 31 
 
 To Cash 4 
 
 To Ditto ^ 4 
 
 To William Fenton ---------- 4 
 
 To Cash ------------- f) 
 
 To Profit and Loss ---------- 8 
 
 2 //| 8 
 // 611 
 
 3 17 6 
 
 /'' (i 9 
 
 30 13 II 
 
 37 
 
 Dr. 
 
 House Expenses. 
 
 Jan. 
 Feb. 
 Mar. 
 
 To Cash 2 
 
 To Ditto 4 
 
 To Ditto 6 
 
 21 
 20 
 18 
 
 59 
 
 12 
 
(5) 
 
 LEDGER. 
 
 93 
 
 Contra. 
 
 Cr. 
 
 1850 
 Feb. 
 Mar. 
 
 By Bills Receivable 
 By Ditto - - - 
 By Balance - - 
 
 No. 166 
 - 170 
 
 £ 
 117 
 267 
 241 
 
 626 3 
 
 Contra. 
 
 Cr. 
 
 Feb. 
 
 By Sheldon & Sons - 
 By Edward Weston 
 By Prqfil and Loss - 
 By Balance, on hand 
 
 20 
 25 
 
 45 
 
 13 
 
 52 
 
 65 
 
 6\ 
 
 112 
 
 2 
 
 290 
 
 466 
 
 Contra. 
 
 Cr. 
 
 Feb. 
 Mar. 
 
 By James Fielding & Co. -------- 3 
 
 By Robert Runcorn &Co. -- 5 
 
 By Cash 
 
 14 
 
 22 
 
 37 
 
 Contra. 
 
 Cr. 
 
 Mar. 
 
 31 
 
 By Profit and Loss 
 
 59 
 
 12 
 
94 
 
 LEDGER. 
 
 (6) 
 
 Dr. 
 
 Charges. 
 
 1850. 
 
 
 Jan. 
 
 31 
 
 Feb. 
 
 28 
 
 Mar. 
 
 31 
 
 
 28 
 
 
 31 
 
 To Cash 2 
 
 To Ditto --- 4 
 
 To James Penman ------_._- 5 
 
 To Cash - 6 
 
 To Ditto 
 
 £ 
 4 
 2 
 
 17 
 9 
 2 
 
 37 
 
 Dr. 
 
 Spencer & Croft, Rotterdam. 
 
 Feb. 
 
 12 
 
 To Bills Payable - - No. 77 
 
 272 
 
 Dr. 
 
 Samuel Johnson London. 
 
 Mar. 
 
 Po Bills Payable, No. 79, 80 
 Fo Balafice - - - - - 
 
 504 
 948 
 
 1452 
 
 17 
 
 19 
 
 Dr. 
 
 Robert Runcorn & Co. Manchester. 
 
 Mar. 18 To Interest - - - 
 //To Bills Payable, No 81 
 26ITo Cotton Wool - - 
 
 22 
 429 
 
 428 
 
 880 
 
(^>) 
 
 LEDGER. 
 
 9j 
 
 Contra. 
 
 Cr. 
 
 '1850. 
 Mar. 
 
 By Norris & Bell - 
 By Richard Comkr 
 By Piq/ii and Loss 
 
 
 £ 
 
 s. 
 
 3 
 
 II 
 
 10 
 
 [) 
 
 9 
 
 5 
 
 S 
 
 27 
 
 o 
 
 37 
 
 4 
 
 ! 
 
 1 
 
 i 
 
 Contra. 
 
 Cr. 
 
 Feb. 
 
 By Madder 
 
 272 
 
 Contra. 
 
 Cr. 
 
 Feb.lu 
 25 
 
 By Cotton Yarn 
 By Ditto - - 
 
 877 
 575 
 
 1452 
 
 19 
 
 Contra. 
 
 Cr. 
 
 Feb. 
 Mar. 
 
 By Cotton Yarn 
 By Balance 
 
 452 
 428 
 
 880 
 
96 
 
 LEDGER. 
 
 (7) 
 
 Dr. NoRRis & Bell, London. 
 
 1850. 
 Feb. 
 
 22 
 
 
 3 
 
 146 
 
 s. 
 
 1 
 
 d. 
 8 
 
 
 
 
 
 Dr. James Penman my Clerk. 
 
 Mar. 
 
 6 
 
 To Cash - - paid him 3 months salary - - - - 
 
 • 
 
 5 
 
 17 
 
 10 
 
 // 
 
 
 
 
 Dr. Goodwin & Blake, Bristol. 
 
 Mar. 
 
 18 
 
 Tn Cntton Yarn ........... 
 
 5 
 
 282 
 
 11 
 
 6 
 
 ■ 
 
 Dr. OliD & Davis, London. 
 
 Mar. 
 
 22 
 
 To Cash - - paid their bill 
 
 6 
 
 212 
 
 6 
 
 // 
 
(7) 
 
 LEDGER. 
 
 97 
 
 Contra. Cr. 
 
 Mar. 
 
 31 
 
 
 8 
 
 £ 
 146 
 
 s. 
 1 
 
 d. 
 
 8 
 
 
 
 
 
 Contra. Cr. 
 
 iMar. 
 
 1 
 
 31 
 
 By Charges -.---------- 
 
 5 
 
 17 
 
 10 
 
 J/ 
 
 
 
 
 Contra. Cr. 
 
 Mar. 
 
 31 
 
 Bv Tialfince •■■i----..---- 
 
 8 
 
 282 
 
 11 
 
 6 
 
 
 
 
 
 Contra. Cr. 
 
 Mnr ^1 
 
 Rv Unlnnrp ..a^B. •••..•«■. 
 
 8 
 
 212 
 
 6 
 
 II 
 
 
 
 
 
 
 
98 
 
 LEDGER. 
 
 (8) 
 
 Dr. 
 
 Commission. 
 
 18501 
 Mar. 
 
 31 
 
 To Pro/it and Loss 
 
 Dr. 
 
 Profit and Loss. 
 
 Mar. 
 
 To Cash fol, 
 
 To Ashes ------------- 
 
 To House Expenses ---------- 
 
 To Charges -_-..------- 
 
 To Slock for net gain --------- 
 
 37 
 
 2 
 
 59 
 
 27 
 178 
 
 304 
 
 Dr. 
 
 Balance. 
 
 Mar. 
 
 31 
 
 To Cash, for money in hand ------- fol 
 
 To Bills Receivable, for No. l66, l68, I69, and 171. 
 To Cotton Wool, for 20 Bales on hand - - - - 
 
 To Cotton Yarn, for value on hand - - - - - 
 
 To House at Windsor --------- 
 
 To Counting-House Furniture ------- 
 
 To Richard Conder - --------- 
 
 To Sheldon & Sons ---------- 
 
 To Ashes, for 77 Casks on Iiand ------ 
 
 To Robert Runcorn & Co. -------- 
 
 To Norris & Bell 
 
 To Goodwin & Blake - --- 
 
 To Ord & Davis 
 
 Amount of my Effects. ----- 
 
 ;1087 
 745 
 5S3 
 987 
 841 
 78 
 525 
 241 
 290 
 428 
 146 
 282 
 212 
 
 6402 
 
(8) 
 
 LEDGER. 
 
 99 
 
 Contra. 
 
 Cr. 
 
 18501- 
 Mar. 28 
 
 By Richard Conder 
 
 Contra. 
 
 Cr. 
 
 Mar. 
 
 By Madder - fol, 
 
 By Cotton Wool ,--- 
 
 By Cotton Yarn ----------- 
 
 By House at Windsor --------- 
 
 By Interest ------------ 
 
 By Commission ------i----- 
 
 60 
 23 
 135 
 50 
 SO 
 4 
 
 30418 // 
 
 Contra. 
 
 Cr. 
 
 Mar. 
 
 By Bills Payable, for No. 77, 78, 79, 80, and 81, fol. 
 By James Fielding & Co. -------- 
 
 By Evans & Bayley ---------- 
 
 By Samliel Johnson ---------- 
 
 Amount of my Debts. ------- 
 
 By Stock for my net Capital ------- 
 
 1356 
 
 416 
 
 22 
 
 948 
 
 2744 
 
 6402 
 
 H 2 
 
SET C. 
 
 ON COMMISSION OR AGENCY TRADE ; 
 
 Or, when a Person buys and sells on another's Account. 
 
 h3 
 
( 103 ) 
 
 PRELIMINARY REMARKS 
 
 ON 
 
 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 of 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 Petty-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 Bills received or accepted, and thereby to enable him easily to enter them 
 into the Bill-Book, we have circumstantially narrated these in the Bill Trans- 
 actions. 
 
 Account-Sales-Book. — We have given two forms for drawing out an 
 Account of Sales, The form, with the several charges, on the first or lefC^hand 
 page, and the particulars of the sale on the opposite side, in the manner of Dr. 
 and Cr., is best adapted for West-India produce. 
 
 Day-Book. — In this Book we have entered the amount of the purchases, to 
 avoid the necessity of keeping an Invoice-Book inivard, or Book of Purchases, 
 which is according to the practice of some Counting-houses. 
 
 To connect the Journal entries, we have also inserted a statement of the 
 Shipments, and Sales on commission. This will greatly simplify the Journal- 
 izing to the Learner. 
 
103 
 
 CASH-BOOK ENTRIES 
 
 FOR SET C. 
 
 April 1st, 1850. 
 
 Balance of Cash on hand from former Cash-Book 
 
 : 8 
 
 To Accommodate Thomas Allwood, I have retired his Bill 
 No. 165, due this Day , 
 
 11 
 
 Paid Freight and other Charges on 40 Pieces Osnaburghs, re 
 ceived ^ the Sally, from Montrose, to sell on Account of 
 ColHns & Greenhill 
 
 12 
 
 Discounted at the Banker's T. All wood's Bill, No. 172, due 11th 
 July 
 
 The Discount is 
 
 13 
 
 Paid Charges on Goods shipped -^ the Anne for New York.... 
 15 
 
 Paid my Bill to Spencer & Croft, No. 77. 
 
 Received from Henry Watt on account of Rich. Conder. 
 
 18 
 
 Paid Charges on Goods f^ the Isabella for Hamburgh . 
 ^ 20 
 
 Paid my Bill, No. 78, to Richard Conder. 
 
 Paid Freight and other Charges on 200 pieces Linen, received 
 ^ the Union, O'Hara, from Dublin, to sell on Account of 
 James Forbes & Co 
 
 26 
 
 Received Cash for Bill, No. 171, George Kay. 
 30 
 
 Paid for House Expenses this Month 
 
 Paid sundry Charges ^ Petty Cash-Book this Month, 
 
 -May 2d. 
 
 Paid Hume & Coleman ... 
 Discount allowed by him 
 
 1087 
 M5 
 
 s. I d. 
 
 10 
 
 10 
 
 147 
 1 
 
 1 
 
 272 
 
 200 
 
 5 
 
 150 
 
 13 
 
 13 
 
 16 
 
 400 
 
 23 
 
 271 
 3 
 
 u 4 
 
104 
 
 CASH-BOOK ENTRIES. 
 
 - May 7th. 
 
 Paid Charges on Goods shipped ^ the Hibernia for Dublin 
 
 — 9 
 
 Paid Freight and Charges on 450 pieces Muslins, received from 
 Collins & Greenhill ^ the Jean, from Montrose, to sell on 
 their Account • 
 
 10 
 
 Paid my Bill, No. 82, to Samuel Johnson. 
 
 Paid Charges on Goods shipped j- the Triton for St.Kitts. 
 12 
 
 Received Cash for Bill No. 166, Sheldon & Sons. 
 
 Bought ^1200 Stock in the Three j- Cents, (fp 59J ; Brokerage 
 i^cent 
 
 18 
 
 Received from Sheldon & Sons in full of Madder. 
 19 
 
 Received payment of Bill No. 168, J. Howie & Co. 
 
 Received Cash for Debentures ^ Isabella. 
 21 
 
 Paid my Bill No. 81, to R. Runcorn i& Co. 
 
 22 
 
 Paid Customs, Freight, and Charges on 40 Puncheons Rum 
 (in Co.) f Nancy from Liverpool 
 
 24 
 
 Received payment of Bill No. 169, C Dvvyer. 
 
 Sold for Cash 50 Pieces Muslins, on account of Collins & 
 Greenhill 
 
 30010 
 
 8 
 117 
 
 720 
 241 
 116 
 56 
 429 
 
 152 
 112 
 
 3 
 12 
 
 ,2 
 16 
 
 6 
 
 1 
 
 30 
 
 Paid for House Expences this Month 
 
 Paid for sundry Charges, f Petty Cash-Book 
 
 70 
 
 27 
 4 
 
 10 
 
CASH-BOOK ENTRIES. 
 
 105 
 
 June 1st. 
 
 Paid Hume & Coleman amount of Noble*s Bill, returned for 
 non-payment 
 
 _ 4 
 
 Received payment of Bill No. 177, R. Runcorn & Co. 
 
 Paid my Bill No. 79, to S. Johnson. 
 
 7 - 
 
 Paid Duty, Freight, and Charges on 20 Bales Cotton, f Fanny 
 8 
 
 Received from Sheldon & Sons in full of Madder 
 Discount allowed him 
 
 13 
 
 Paid my Bill No. 83, to J. Fielding & Co. 
 
 Paid Rent of Warehouse for half a Year 
 15 
 
 Received Cash for Debentures f Hibernia. 
 
 — 17 
 
 Paid my Bill No. 80, to S. Johnson 
 
 18 
 
 Sold ^600 Stock, @ 61| f Cent. ; Commission 
 _ 22 
 
 Paid additional Charges on Rum (in Co.) at delivery 
 
 25 
 
 Received on account of E. Weston, Manchester, ^650 which 
 I have this day remitted him, with Moffat's Draft at par, 
 after deducting my i f- Cent. Commission 
 
 28 
 
 Received payment of Richard Conder's Bill No. 178 
 
 Received a Dividend of 3/6 f ^ on ^212 6 from the Estate of 
 Ord&Dale 
 
 30 
 
 Paid my Clerk's Salary for 3 months, due this day. 
 
 jPaid for House Expences this Month 
 
 I Paid sundry Charges ^ Petty Cash Book, 
 
 d! 
 
 s. 
 
 d. 
 
 130 
 
 15 
 
 
 428 
 
 9 
 
 2 
 
 203 
 
 6 
 
 6 
 
 80 
 
 
 5 
 
 115 
 
 10 
 
 
 4 
 
 10 
 
 
 120 
 
 16 
 
 
 25 
 
 - 
 
 
 10 
 
 14 
 
 5 
 
 300 
 
 16 
 
 - 
 
 367 
 
 10 
 
 - 
 
 4 
 
 5 
 
 10 
 
 3 
 
 9 
 
 ~ 
 
 150 
 
 10 
 
 - 
 
 37 
 
 3 
 
 - 
 
 33 
 
 6 
 
 8 
 
 20 
 
 14 
 
 _ 
 
 5 
 
 11 
 
 9 
 
106 
 
 BILL-BOOK ENTRIES 
 FOR SET C. 
 
 April 7th, 1850. 
 
 Accepted Samuel Johnson's Draft in favor of Wise & Yates 
 this day, @ 1 mo, No. 82 
 
 8 
 
 Received Thomas Allwood's acceptance No. 172, in conse 
 quence of retiring his Bill, No. 165, including Interest 
 
 10 
 
 Goodwin & Blake have given me their draft on Richard Noble 
 dated March 27th, @ 2 mo. No. 173 
 
 16 
 
 James Fielding & Co. have drawn on me the following Bills 
 which I have accepted, payable to : 
 
 John Kay, April 10th, @ 2 mo, No. 83 
 
 Sam. Smith, « 12th, (g) 3 mo, „ 84 
 
 Norris & Bell having been necessitated to suspend their pay 
 
 ments, have offered to pay 20/ ^ a^, with interest, as follows ; 
 One instalment of 5/ ^ £^ and two of 7/6 each, which I have 
 
 agreed to, and received the Bills, viz. 
 Their Draft on, and accepted by E. Brown 
 
 March 6th, @ 4 mo, No. 174 
 
 Ditto do. 6th, (g) 6 mo, « 175 
 
 Ditto do. 6th, (S) 9 mo, « 176 
 
 May 4th. 
 
 Received from Robert Runcorn & Co, their Draft on H. Tooke, 
 1st inst, (3) 1 mo, No. 177 
 
 8 
 
 Accepted Sheldon & Sons' Draft on me in favor of Tim. Watts, 
 (g) 2 mo. No. 85 
 
 Samuel Johnson has drawn on me a Bill in favor of H. Blount, 
 (g) 50 da, No, 86 
 
 15 
 
 Accepted two Bills on Account of Moss & Benson, to the fol- 
 lowing : 
 
 David Young, May 10th, @ 2 mo, No. 87 
 
 Veize&Son, « 10th, (g) 3 mo, u 88..... 
 
 d£ 
 
 300 
 
 14*: 
 
 130 
 
 120 
 295 
 
 d. 
 
 10 
 
 \S 
 
 16 
 19 
 
 37 
 56 
 
 428 
 
 458 
 
 64B 
 
 400 
 227 
 
BILL-BOOK ENTRIES. 
 
 107 
 
 May 16th. 
 
 Received from Richard Conder two Bills of Exchange, viz. 
 
 J. Blake on Lees & Co., payable to M. Tindal 
 (g) 40 da. sight. No. 178 
 
 W. Forbes on J. Mills, payable to H. Bird 
 (g) 60 da. sight. No. 179 
 
 June 10th. 
 
 James Forbes & Co. have drawn on me a Bill in favor of Patrick 
 
 O'Brien, 6th inst, (S) 3 mo, which I have accepted. No. 89... 
 : 16 
 
 Goodwin & Blake have remitted me their Draft on J. Smith, 
 3d inst, @ 1 mo, No. 180 
 
 _ 17 
 
 Accepted Collins & Greenhill's two Drafts in favor of 
 
 R. Ritchie, Jmie 12th, @ 3 mo, No. 90 
 
 J.Sheldon, „ 12th, (S) 3 mo, « 91 
 
 18 
 
 Received from Holford, Rucker, & Co. a Bill drawn by Moses 
 Reiss on Sol. Sheldon, payable to their order, June 2d, at 
 Usance, No. 81 
 
 . 28 
 
 Received from William Bancroft a Bill drawn by R. Hooly on 
 Moses Parry, payable to Henry Shore, dated 3d May, @ 31 
 da. sight, No. 182 
 
 d. 
 
 150 
 250 
 
 10 
 
 150 
 
 283 
 
 220 
 140 
 
 150 
 
 350 
 
 14 
 
CASH-BOOK C. 
 
no 
 
 CASH-BOOK (C). 
 
 Dr. 
 
 CASH 
 
 Received. 
 
 1850 
 Apr. 
 
 To Balance in hand ----____._, 
 To Bills Receivable, No. 172, T. All wood, due July 11, 
 To Richard Conder, received of H. Watt - - - - . 
 To Bills Receivable, No. 171, G. Kay 
 
 Entered Journal, p. 2. 
 
 1087 
 14.7 
 200 
 400 
 
 1834 1.5 4 
 
 Dr. 
 
 CASH 
 
 Received. 
 
 May 
 
 2 
 12 
 18 
 19 
 
 I 
 24 
 26 
 
 To Balance, from last month ------__ 
 
 To Interest, for discount allowed by Hume & Co. - - 
 To BillsReceivable, No. I66, Shekfon & Sons - - _ 
 To Sheldon <5* Sons, received in full of Madder - - - 
 To Bills Receivable f No. 16'8, J. Howie & Co. - - . 
 To Debentures, received drawback ^ Isabella - - - 
 To Bills Receivable, No. I69, C Dwyer, due June 8 - 
 To Muslins on Commission, received for 50 pieces ^ Jean, 
 sold this day ---------.. 
 
 Entered Journal, p. 4. 
 
 1217 
 
 3 
 
 117 
 
 241 
 
 116 
 
 112 
 
 70 
 
 1934 6 9 
 
 Dr. 
 
 CASH 
 
 Received. 
 
 June 
 
 1 
 
 4 
 8 
 
 15 
 18 
 
 25 
 
 To BaUnce, from last month -------- 
 
 To Bills Receivable, No. 177, R. Runcorn & Co. - - 
 To Sheldon Sf Sons, received in full of Ashes - - - 
 To Debentures, received drawback ^ Hibernia - - - 
 To Funded Property, sold ^600 Stock, @ 6l| and ^ - 
 To Commission, for ^ ^ cent on receiving ancf remitting ) 
 £690 on account of E Weston - ----- j 
 
 To Bills Receivable, No. 178, Richard Conder ,. - - 
 To Ord 4- Davis, received a dividend of 3/6 ^£ on £212 6 
 
 Entered Jounial, v. 8. 
 
 £ 
 
 s. 
 
 d. 
 
 9 
 
 1 
 
 1 
 
 428 
 
 9 
 
 2 
 
 120 
 
 1, 
 
 // 
 
 10 
 
 14 
 
 5 
 
 367 
 
 10 
 
 // 
 
 3 
 
 9 
 
 . 
 
 150 
 
 10 
 
 // 
 
 37 
 
 3 
 
 // 
 
 1126 
 
 16 
 
 8 
 
CASH-BOOK (C). 
 
 Ill 
 
 CASH 
 
 Paid. 
 
 Cr. 
 
 1850 
 Apr. 
 
 12 
 IS 
 15 
 18 
 
 20 
 
 // 
 
 30 
 
 Bif Thomas Albvood, paid his bill for his accommodation 
 By goods onCommission, paid on Osnaburga, ^ Sally from > 
 Monlrose ------------ j 
 
 By Interest, for discount on bill No. 1 72. - - - - - 
 
 By Charges, <|f Ann, for New York ------ 
 
 By BilLs Payable, paid No. 77, Spencer & Croft - - 
 By Charges, ^ Isabella, for Hamburgh - - - - - 
 
 By Bills Payable, paid No. 78, R. Conder - - - - 
 
 By Goods on commissi paid on Linen, ^ Union, from Dublin 
 By House Expenses, paid this month ------ 
 
 J^ Charges, paid ^ Petty Cash-book ------ 
 
 By Balance, carried to next month ------- 
 
 Entered Journal, p. 2. 
 
 £ 
 145 
 
 1 
 
 1 
 
 272 
 
 5 
 
 150 
 
 8 
 
 23 
 
 3 
 
 1217 
 
 1834 15 4 
 
 CASH 
 
 Paid. 
 
 Cr. 
 
 May 
 
 3] 
 
 By Hume Sf Coleman, paid balance of their account - 
 By Charges, ^ Hibernia, for Dublin - - - - - 
 By goods on Commisn paid on Muslins, ^ Jean, from Montrose 
 Bij Bills Payable, paid No. 82, S. Johnson - - - - 
 
 By Charges, ^ Triton, for St Kitt's 
 
 By Funded Property, bought ^1200 Stock, in the S^l 
 cent. Consols, at 59} ^ cent. — Brokage ^ ^ cent, j 
 By Bills Payable, paid No. 81, R. Runcorn & Co. - - 
 By Rum <Sf Co. paid Charges on 40 puncheons - - - 
 By House Expenses, paid this month ------ 
 
 By Charges, paid <^ Petty Cash-book ------ 
 
 By Balance, to next month --------- 
 
 Entered Joui'iuii, p. 4. 
 
 £^s. 
 
 d,\ 
 
 27417 
 
 4! 
 
 S 2 
 
 5\ 
 
 5 5 
 
 9 
 
 30010 
 
 // 
 
 8,3 
 
 6 
 
 720 
 
 // 
 
 // 
 
 429 
 
 16 
 
 // 
 
 152 
 
 6 
 
 8 
 
 27 
 
 3 
 
 10 
 
 4 
 
 // 
 
 21 
 
 9 
 
 1 
 
 li 
 1 
 
 1934 
 
 6 
 
 9i 
 
 CASH 
 
 Paid. 
 
 Cr. 
 
 June 
 
 By Hume Sf Coleman, paid them in lieu of Noble's Bill 
 By Bills Payable, paid No. 79, S. Johnson - - - - 
 
 By Goods on Commission, paid on Cotton, ^ Fanny, ) 
 from New York ---------- j 
 
 By hiterest, for discount allowed Sheldon & Sons - - 
 By Bills Payable, paid No. 83, J. Fielding & Co. - - 
 Bt/ Charges, paid Warehouse rent ------- 
 
 By Bills Payable, paid No. 80, S. Johnson - - - - 
 
 By Rum <^- Co. paid Charges at delivery - - - - - 
 
 By House Expenses, paid this month ------ 
 
 By Projit S^ Loss, paid Clerk's salary to this date - - 
 By Charges, paid c^ Petty Cash-book - - - - - 
 
 By Balance, in hand - ----- 
 
 Entered Journal, p. 8. 
 
 £ 
 
 s. 
 
 d. 
 
 130 
 
 15 
 
 ,f 
 
 203 
 
 6' 
 
 6, 
 
 80 
 
 // 
 
 5j 
 
 4 
 
 10 
 
 .1 
 
 120 
 
 16 
 
 // 
 
 25 
 
 // 
 
 // 
 
 300 
 
 16 
 
 // 
 
 4 
 
 5 
 
 10 
 
 20 
 
 14 
 
 " 
 
 33 
 
 6 
 
 8 
 
 5 
 
 11 
 
 9 
 
 197 
 
 14 
 
 6 
 
 1126 
 
 16 
 
 8 
 
END OF CASH BOOK. 
 
BILL-BOOK C. 
 
114 
 
 BILL-BOOK (C). 
 
 BILLS 
 
 Pa^e 
 
 
 When 
 
 
 
 
 
 Jour. 
 
 No. 
 
 Received. 
 
 On Account qf 
 
 Drawn by 
 
 Upon 
 
 Payable to 
 
 
 
 1825. 
 
 
 
 
 
 
 2 
 
 172 
 
 April 
 
 8 
 
 Thomas AUwood 
 
 A. B. 
 
 Himself 
 
 A. B. 
 
 2 
 
 173 
 
 
 10 
 
 Goodwin & Blake 
 
 Themselves 
 
 R. Noble 
 
 A. B. 
 
 2 
 
 174 
 
 
 1() 
 
 Norris & Bell 
 
 Ditto 
 
 E. Brown 
 
 Norris & Bell 
 
 2 
 
 175 
 
 
 
 Ditto. 
 
 Ditto 
 
 Ditto 
 
 Ditto 
 
 2 
 
 176 
 
 
 
 Ditto. 
 
 Ditto 
 
 Ditto 
 
 Ditto 
 
 BILLS 
 
 Page 
 Jour. 
 
 1^0. 
 
 When 
 Received. 
 
 On Account cf 
 
 Drawn by 
 
 Upon 
 
 Payable to 
 
 4 
 
 4 
 4 
 
 177 
 
 178 
 179 
 
 May 
 
 4 
 16 
 
 R. Runcorn & Co. 
 Richard Conder 
 Ditto 
 
 Themselves 
 J. Blake 
 W. Forbes 
 
 H. Tooke 
 Lees & Co. 
 J. Mills 
 
 A. B. 
 
 M. Tindal 
 
 H. Bird 
 
 BILLS 
 
 Page 
 Jour. 
 
 No. 
 
 When 
 Received. 
 
 On Account of 
 
 Drawn by 
 
 Upon 
 
 Payable to 
 
 8 
 
 8 
 8 
 
 180 
 181 
 182 
 
 June 
 
 16 
 18 
 28 
 
 Goodwin & Blake 
 HolfordRucker&Co. 
 W. Bancroft 
 
 Themselves 
 Moses Reiss 
 Rd. Hooly 
 
 JamesSmitb 
 S. Sheldon 
 Moses Parry 
 
 A. B. 
 
 Holford&Co. 
 Henry Shore 
 
BILL-BOOK (C). 
 
 lis 
 
 RECEIVABLE. 
 
 Place. 
 
 Date. 
 
 Term. 
 
 Payable in 
 
 Due. 
 
 Sum. 
 
 £tJt'n/. 
 
 London 
 
 Bristol 
 
 London 
 
 London 
 
 London 
 
 April 8 
 Mar. 27 
 Mar. 6' 
 Mar. 6 
 Mar. 6 
 
 3 months 
 2 months 
 
 4 months 
 6 months 
 9 months 
 
 London 
 London 
 London 
 London 
 London 
 
 July 11 
 May 30 
 July 9 
 Sept. 9 
 Dec. 9 
 
 147 
 
 130 
 
 37 
 
 56 
 
 66 
 
 
 
 428 
 
 7 
 
 15 
 
 4 
 
 5 
 
 19 
 
 11 
 
 6 
 
 // 
 // 
 
 1 
 
 6 
 
 returned under protest. 
 
 1 
 
 RECEIV^ABLE. 
 
 Place. 
 
 Date. 
 
 Term. 
 
 Payable in 
 
 Due. 
 
 Sum. 
 
 1 
 Event. 
 
 Manchester 
 
 NewYork 
 Ditto. 
 
 May 1 
 April 16 
 Mar. 26 
 
 i month 
 
 40 days' sight 
 30 days' sight 
 
 London 
 London 
 London 
 
 June 4 
 June 28 
 July 18 
 
 428 
 150 
 250 
 
 828 
 
 9 
 10 
 
 // 
 
 19 
 
 2 
 
 // 
 
 2 
 
 received payment 
 ditto 
 
 RECEIVABLE. 
 
 Place. 
 
 Date. 
 
 .... 
 Term. 
 
 Payable in 
 
 Due. 
 
 Sum. 
 
 Event. 
 
 Bristol 
 Hamburg 
 St. Kitts. 
 
 June 3 
 June 2 
 May 3 
 
 1 month 
 1 month 
 
 .1 davb' tight 
 
 London 
 London 
 Liverpool 
 
 July 6 
 July 5 
 July 18 
 
 283 
 150 
 350 
 
 783 
 
 1 
 // 
 
 6 
 
 // 
 // 
 // 
 
 
 I 2 
 
116 
 
 BILL-BOOK (C). 
 
 BILLS 
 
 Page 
 Jour. 
 
 No. 
 
 When 
 Accepted. 
 
 On Account of 
 
 Payable to 
 
 Place. 
 
 Date. 
 
 2 
 2 
 2 
 
 82 
 83 
 84 
 
 1825. 
 April 
 
 i 
 
 Samuel Johnson 
 James Fielding & Co. 
 Ditto. 
 
 Wise & Yates 
 John Hay 
 Sam. Smith 
 
 London 
 London 
 London 
 
 1 
 
 April 7 
 Apr. 10 
 Apr. 12 
 
 BILLS 
 
 Page 
 
 When 
 
 Jour. 
 
 No. 
 
 Accepted. 
 
 4 
 
 85 
 
 May 
 
 1 
 8' 
 
 4 
 
 86' 
 
 
 10, 
 
 4 
 
 87 
 
 
 15 
 
 4 
 
 88 
 
 
 
 On Account of 
 
 Sheldon & Sons 
 Samuel Johnson 
 Moss & Benson 
 Ditto 
 
 Payable to 
 
 Tim. Watts 
 H. Blount 
 David Young 
 Vieze & Son 
 
 Place. 
 
 London 
 London 
 
 May 8 
 
 May 9 
 
 Liverpool May 10 
 
 May 10 
 
 Ditto. 
 
 Date: 
 
 BILLS 
 
 Page 
 Jour. 
 
 No. 
 
 When 
 Accepted'. 
 
 On Account of 
 
 Payable to 
 
 Place. 
 
 Date. 
 
 8 
 8 
 8 
 
 89 
 90 
 91 
 
 June 
 
 10 
 17 
 
 James Forbes & Co. 
 Collins & Greenhill 
 Ditto. 
 
 P. O'Brien 
 R. Ritchie 
 J. Sheldon 
 
 Dublin 
 
 Montrose 
 
 Ditto. 
 
 June 6 
 June 12 
 June 12 
 
 • 
 
BILL^BOOK (C). 
 
 117 
 
 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 10 
 120 16 
 295 19 
 
 // 
 // 
 8 
 
 May 
 June 
 
 10 
 13 
 
 William Hadley 
 Edward Lee 
 
 717 
 
 5 
 
 8 
 
 PAYABLE. 
 
 Term. 
 
 Payable in 
 
 Due. 
 
 Sum. 
 
 When 
 
 and to whom Paid. 
 
 2 months 
 50 days 
 2 months 
 2 months 
 
 London 
 London 
 
 Liverpool 
 
 Ditto 
 
 July 11 
 July 1 
 July 13 
 Aug. 13 
 
 458 
 648 
 400 
 227 
 
 1734 
 
 9 
 
 7 
 
 11 
 9 
 
 5 
 
 // 
 // 
 // 
 
 
 
 ' 
 
 PAYABLE. 
 
 Term. 
 
 Payable in 
 
 Due. 
 
 Sum. 
 
 When 
 
 and to whom Paid. 
 
 3 months 
 3 months 
 3 months 
 
 London 
 London 
 London 
 
 Sept. 9 
 Sept. 15 
 Sept. 15 
 
 150 
 220 
 140 
 
 14 
 10 
 
 // 
 
 // 
 // 
 // 
 
 
 
 
 511 
 
 4 
 
 // 
 
 13 
 
END OF BILL-BOOK. 
 
INVOICE-BOOK 
 
 AND 
 
 SALES-BOOK. 
 
120 
 
 INVOICE-BOOK. 
 
 0) 
 
 Invoice of pri?i(ed 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 ISth, 1850. 
 
 I Cambric Check 48 pieces, 1,^44 yards, @ 1/11 £128 l6 // 
 
 No. 1, 
 
 Trunk, Sheet, aiid Packiuj 
 
 ^r - 1 
 
 1 
 
 6 
 
 - £113 
 
 - - 1 
 
 1 
 
 // 
 // 
 
 I Calico Check - 51 Ps. 1428 yards, @ 1/7 
 2, Trunk, Sheet, and Packing 
 
 ^ fine Calico, blue grd - 15 Ps. - 360 yds @ 1/11 £34 10 // 
 
 Cambric Check - 6 144 - - 2/3^ 16 10 // 
 
 J Muslin, yellow grd -20 56'0 - - 1/5 39 13 4 
 
 41 
 
 3, 
 R. C. 
 
 Trunk, Sheet, and Packing - // 18 6 
 
 CHARGES. 
 
 Cartage, Wharfage, and Lighterage - - - - -£//13 6 
 
 Custom-house Entry and Fees ------- //8 6' 
 
 Bills of Lading and Agency ------- //116 
 
 Commission on £337 3 10 @ 2^ ^ Cent. - - "I I I 
 Insurance on £370 @ 6 guineas ^ Cent, policy 22/ 24 8 2 
 Commission on Ditto @ ^ «^ Cent. ----- 117// 
 
 £ 
 129 
 
 114 
 
 91 
 
 SS5 
 
 1 
 
 8 
 
 26 
 371 
 
 17 
 
 Entered Journal, page 3. 
 
(2) 
 
 INVOICE-BOOK. 
 
 121 
 
 Invoice of 'printed Goods shipped o?i board the Isabella^ Brown, Master , for 
 Hamburgh, for Account and Risk of Holford, Rucker Sj- Co. Merchafits 
 there, and to them consigned, marked and numbered as ^ Margin. 
 
 London, April ISth, 1850. 
 
 H Cambric bordered Handkfs. 20 ps. blue, 40 doz. 8 
 
 — Ditto - - - - Ditto - 45 — red, 92 1 
 
 — Ditto - - . - Ditto - 2 — black 4 2 
 No. 
 
 1, 
 
 6'7 pieces - 136" doz. 11 @ 21/ 
 
 jl Muslins, blue grd. 19 ps. 41 doz. 2 @ 20/ - £41 3 4 
 
 — Ditto- smoke grd. 12 — 25 10 @ 17/6 22 12 1 
 
 — Ditto- light grd. 6'— 13 @ 18/6 12 // 6 
 
 I Cambric fancy Check 17 — 476 yds.- @ 2/1 - 49 1 1 8 
 
 No. 2, 54~ 
 
 \\ Muslins, light grd. 49 ps. 1176 yds. @ 1/9 £102 18 
 — Ditto - green - l6 — 384 - - 1/9| 34 8 
 No. 3, 65 
 
 H. R. "~ 
 
 Deduct 1 ^ Cent allowed for damages, and odd pence 
 
 CHARGES. 
 
 Boxes, Ropes, and Packing - - - -- - -£ll4 // 
 
 Cartage, Porterage, and Incidents till on board - 1 5 9 
 Bills of Lading and Agency ------ 11// 
 
 Entry at Custom-house, and Fees ----- 11 2 7 
 
 Commission on £406 // 4 @ 2^ <^ Cent. - - - _ 
 Premium of Insurance on £380 @ 45/ ^ Cent. & ) ^ , „ 
 
 Policy 22/ : - - J- 9 13 // 
 
 Commission on Ditto @ ^ <^ Cent. - - - - 118// 
 
 •Cr.. 
 
 By Drawback allowed here at the Custojn-house - 
 
 Emered Journal, page 3, 
 
 143 
 
 125 
 
 137 
 406 
 
 4 
 
 402 
 
 : d. 
 
 15 
 
 11 
 429 
 
 56 
 373 
 
122 
 
 INVOICE-BOOK. 
 
 (3) 
 
 Invoice of Goods shipped on board the Hihernia, Thomas Howie j for Dublin 
 by Order of J-ames Forbes Sf Co, there, for their Accomd and Risk, and 
 to them consigned, 
 
 London, May 1th, 1850. 
 
 
 Cotton Yarn in one Bale, viz. 
 
 Mule Twist, No. 90 - 3 bundles, 15lbs @ 6///i £4 10 7| 
 92 . 6 - - - 30 - - 6)3^ 9 8 9 
 
 94 . 4 - - - 20 - - 616^ 6 10 10 
 
 95 - 5 - - - 25 - - 6/8 8 6 8 
 
 96 - 2 - - - 10 - - 619^ 3 7 11 
 98 - 2 - - - 10 - - 7/4 3 10 5 
 
 100 - 3 - - - 15 - - 7/Sl 5 9 ^ 
 102 - 7 - - ' 35 - - 7/6| 13 3 111 
 
 104 - 4 - - - 20 - - 7/9^ 7 15 10 
 
 105 - 3 - - - 15 - - 7/11 5 18 9 
 
 £ 
 
 68 
 
 118 
 186 
 
 247 
 433 
 
 3 
 
 12 
 449 
 
 s. 
 
 3 
 
 II 
 
 4 
 8 
 
 2 
 
 12 
 3 
 
 d. 
 
 H 
 
 9 
 9 
 
 5 
 
 6 
 5 
 
 
 39 bundles, 1951b. 
 
 India Twist, No. 170-5 bundles, 25lbs @ 20/5i25 11 5^ 
 172 - I . . - 5 - - 21/2 5 5 10 
 176 - 6* - - - 30 - - 22/7 3S 17 6 
 
 178 - 4 - - - 20 - - 2S/3i23 5 10 
 180 - 5 - - - 25 - - 24/ 30 // // 
 
 
 21 bundles 1 05lbs. 
 
 ASHES. 
 
 Cwt. qr. lbs. 
 Pot - - 53 casks - wg. gross - 134 2 6 
 Tare^- - - - 16 3 8 
 
 Net Cwt. - -117 226 at 42/^ cwt. 
 
 
 CHARGES. "^ 
 
 Sheet, Rope, and Packing the Yarn ----£// 7 4 
 
 Entry Bond, Fees, and Certificate i S 6 
 
 Cartage of the Ashes to the Ship, at 4r/. ^ Cask // 17 4 
 Porterage, and small Charges putting on board ~ „ 3 9 
 Bills of Lading -------.._ //I06 
 
 
 Insurance on £450 @ 2 ^ Cent. Policy 27/6 - 10 7 6 
 Commission on Ditto @ | ^ Cent. - - - - 9, 5 u 
 
 
 Entered Journal, page 5. 
 
(4) 
 
 INVOICE-BOOK. 
 
 123 
 
 Invoice of sundry Goods shipped on board the Triton j James Noble, for St- 
 Kiit'Sf consigned for Sale to William Bancroft, Merchant there, on Account 
 and Risk of Thomas Allrvood, and the Shipper, each one half Share, 
 
 London, May 10th, 1850. 
 
 5 Casks, containing each 5 doz. checked Shirts, 
 
 * @ 50/ 4f' doz. ^62 10 // 
 
 Cost of 5 Casks, at 6'/ each .*--- 110// 
 
 4 Bales, containing each 1 2 pieces Negro Blanket- 
 
 ing @ 24/ ^ piece £57 12 
 
 Canvas and Rope --------196 
 
 1 Bale, containing 10 pieces bleached Russia Sheet- 
 
 ing, @ 75/ ^ piece £37 10 // 
 
 Packing and Canvas ------ 1/89 
 
 2 Trunks Checked and striped Holland, as ^ B. P. enclosed 
 2 Boxes Negro Jackets, Nuns Thread, ^ ditto - - - 
 
 5 Bales Coarse Woollens, Slops, &c. ^ ditto - - - - 
 
 CHARGES. 
 
 Cartage, Lighterage, and Wharfage - - - -£'3 17 6 
 Bond, Entry and Bills of Lading ----- 2149 
 Searcher's Fees and Porterage ------ 1113 
 
 Commission on £700 // 10 @ ^ ^ Cent. 
 Premium of Insurance on £770 @ 6 Guineas 
 Cent. Policy 44/ ------- 
 
 Commission on Ditto @ 5 "^ Cent. - - - 
 
 50 14 2 
 
 3 17 // 
 
 £ 
 64 
 
 69 
 
 37 
 193 
 117 
 
 220 
 
 691 
 
 54 
 
 772 
 
 d. 
 
 Entered Journal, page 5, 
 
END OF INVOICE-BOOK. 
 
(0 
 
 SALES-BOOK. 
 
 125 
 
 Sales of 4tO Pieces Osnahurgs, received ^ the Sally, from Montrose, for 
 Account of Collins S^ GreenhilL 
 
 1850. 
 May 7 
 
 May 7 
 
 Sold Norris Sf Bell, payable at 6 months. 
 
 No. Pieces. 
 
 1 Tow Osnaburgs 2 - 
 
 2 4 - 
 
 3 6 - 
 4 
 
 Yards. 
 - 427 @ 6Jd. £11 
 
 - 5m - - 6id. 
 
 723 - - 7d. 
 
 20 - - 2785 
 
 5 Flax Osnaburgs 2 - 
 
 6 2 - 
 
 7 3 - 
 
 8 4 - 
 
 9 3 - 
 
 10 2 - 
 
 11 2 - 
 
 12 2 - 
 
 Ps. 20 
 
 284 @ 7d. 
 245i 7^d. 
 427 - - 7|d. 
 570 - - 7^d. 
 430 - - 7f d. 
 280 - - 8d. 
 282 - - 8jd. 
 284 - - 8id. 
 
 2843 Yards. 
 
 CHARGES. 
 
 Freight on the above, @ 20d. «^ Piece 
 Cartage at Landing, @ Id. ^ Piece - 
 Wharfage and Housing - _ - - 
 Porterage and Cartage to Buyer - - 
 
 2 4| 
 
 15 8 
 23 2 
 
 7 - • Q9Q- . 7^d. 30 1 
 
 17 16" 
 13 17 
 
 9 
 
 9 
 
 10 
 
 £8 5 8 
 7 5 9i 
 
 6 8 
 
 13 10| 
 
 1 2 
 
 £3 6 8 
 
 - // 3 4 
 
 - // 3 10 
 ' If 5 6 
 
 4 5 4 
 Warehouse Rent and Insurance against Fire, ) 
 
 _2/6<f Cent. -_ ^. . . 7 " 4 3 
 
 Commission and insuring Debts 5 «^ Cent. -890 
 
 To Collins cj* Greenhill's Credit for Net Proceeds 
 
 79 
 
 89 
 169 
 
 12 
 156 
 
 14 
 
 11 
 
 Entered Journal, page 5. 
 
126 
 
 SALES-BOOK. 
 
 (2) 
 
 Sales of 200 'Pieces Lineriy received ^ the Union, O'Hara, from Dublin, on 
 Account of Javies Forbes 8^ Co. 
 
 1850. 
 May 7 
 
 20 
 
 Sold Thomas Allwood, 100 Pieces, @ 4 months. 
 Brown Linen, No. 1-20 pieces, @ 23/9 - £23 15 
 
 2 - 15 - - 
 
 3 - 25 - - 
 4- 17 - - 
 5 - 23 - - 
 
 100 Pieces 
 
 24/6 - 18 7 
 
 26/9 ' SS S 
 
 28/3 - 24 // 
 
 30/6 - S5 1 
 
 Sold Henry Hume, 100 Pieces, @ 4 months. 
 
 Brown Linen, No. 6-25 pieces, 
 7 - 30 - - . 
 8- 15 - - 
 9 - 30 - - 
 
 100 Pieces 
 
 CHARGES. 
 
 27/9 - £24 13 9 
 
 30/6 - 45 15 // 
 
 31/9 - 9.S IQ S 
 
 32/6 - 48 15 // 
 
 May 20 
 
 Freight and Land- Waiter's Fees - - - - £7 3 9 
 
 Cartage and Porterage* at Landing - - - // 16 10 
 
 Wharfage and Housing ------ // 15 6 
 
 8 16 T 
 
 Warehouse Rent and Insurance against Fire 1 rr « 
 
 i^Ceut I . . ["73 
 
 Comww^ow and Guarantee 5 ^ Cent. - - 14 7 8 
 
 To James Forbes 4' Co. for Net Proceeds - - - - 
 
 134 
 
 153 
 
 287 
 
 13 
 
 13 
 
 23 11 
 
 264 
 
 Entered Journal, pages 5 cj* 6. 
 
(3) 
 
 SALES-BOOKL 
 
 127 
 
 Sales of 450 Pieces Muslins, received ^ the Jean, on Accounl of Collins Sf 
 
 Greenhill, Montrose. 
 
 1850. 
 May 12 
 
 15 
 
 Sold Sheldon Sf iSo/w, payable @ 4 months^ 
 J Cossae Muslin - 200 Pieces, each 28 yds - 5600 yds. 
 
 @ 1/1 - - - r 
 
 Sold Hume 8^ Coleman, payable @ 4 months. 
 
 Pieces. 
 I Grey Cambrics - 100 - 2400 yds. @ 1/4 £l6'0 // // 
 f Shawl Cloths - - 100 - 100 doz. - 18/6 92 10 // 
 
 26 
 
 Sold for Cash, 
 
 J Cossae Muslin - - 50 pieces, each 28 yds. - 1400 yds 
 @1/ 
 
 CHARGES. 
 
 Freight and River Dues £S \S 9 
 
 Cartage, Wharfage, and Housing - - - - 14 4 
 Porterage and Postage ------- //28 
 
 Warehouse Rent ^ 
 
 5 5 9 
 
 Cent. // 15 8 
 
 Commission on ^'625 16 8 @ 2 <^ Cent. - 12 10 4 
 on 555 16 8 ((^ 2^ 4p' Cent. \ 
 
 for Guarantee j-iJ U u 
 
 May 26 To Collins Sf Greenhill, for Net Proceeds - - 
 
 £ 
 SOS 
 
 252 
 
 70 
 
 10 
 
 625 
 
 32 
 
 593 
 
 16 
 
 Entered Journal, page 6. 
 
128 SALES-BOOK. 
 
 Dr. Sales of 20 Bales Cotton received ^ the Fanny, Kcr, 
 
 (4) 
 
 1850. 
 June 7 
 
 June20 
 
 To Duty on 58(iOlbs. @ 2d. <f lb. - - - £48 l6 8 
 Bill Money and Land- Waiter's Fees - // 19 3 
 
 To Freight on 5860lbs.@ \d. ^ lb. 
 Primage, Pierage, and Trade 
 
 To Landing, Weighing, and Housing 
 Lighterage and Wharfage - - 
 Cartage, Porterage, and Loading 
 Mending Bags for delivery - - 
 
 To Warehouse Rent till delivery - 
 Brokerage ^ ^ Cent. - - - 
 
 24 8 4 
 1 15 2 
 
 1 12 9 
 
 1 7 3 
 
 // 12 6 
 
 // 8 6' 
 
 //' 11 // 
 4 // 10 
 
 To Interest oxi Duty and Freight to Sept. 23d, 108 days 
 To Commission - 2^ <^ Cent. ------ 
 
 To Richard Conder - - his Account Current for Net 
 Proceeds due September 23d. - - - - 
 
 £ 
 49 
 
 26 
 
 4 
 80 
 
 4 
 
 1 
 20 
 
 105 
 
 702 
 
 808 
 
 s. 
 15 
 
 3 
 
 1 
 
 // 
 
 11 
 
 1 
 4 
 
 18 
 
 19 
 
 17 
 
 d. 
 11 
 
 6 
 
 // 
 5 
 
 10 
 
 7 
 5 
 
 3 
 
 5 
 
 8 
 
 Entered Journal^ page Q. 
 
(4^ 
 
 SALES-BOOK. 
 
 from New Yorh, on Account of Richard Condcr. 
 
 129 
 Cr. 
 
 1850. 
 June20 
 
 By Robert Runcorn Sf Co. sold tbeni 20 Bales Georgia, 
 payable in 3 months. 
 
 No. Cwt. No. Cwt. No. Cwt. 
 
 1 - - 2 3 // 6 - - 2 2 24 11 - - 2 2 26 
 
 2 - - 2 1 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 
 
 598 
 
 210 
 808 
 
 s. 
 
 16 
 
 1 
 17 
 
 d. 
 
 3 
 
 5 
 8 
 
 
 13 1 11 13 
 
 13 
 
 13 
 
 Cwt. 40 
 
 Draft If 
 
 40 
 
 Tare 5lbs. ^ cwt. 1 
 
 Net Cwt. 38 
 
 2 17 13 3 10 
 
 
 1 11 
 
 3 10 
 3 10 
 // 15 
 
 2 23 
 
 3 8 
 
 3 15 or 4S53lbs. @ 2/9 
 
 
 No. 20 - - 2 
 
 21 - - 2 
 
 22 - - 2 
 
 23 - - 2 
 
 24 - - 2 
 
 14 
 Draft // 
 
 14 
 Tare // 
 Cwt. IS 
 
 2 26 
 
 3 11 
 
 2 27 
 
 3 14 
 3 18 
 // 12 
 // 5 
 
 // 7 
 2 14 
 
 1 21 or 1505lbs. @ 2/9| 
 
 
 
 
130 SALES-BOOK. 
 
 Dr. Sales qf4iQ Puncheons Rum, ^ Nancy ^frojn Liverpool, 
 
 (5) 
 
 1850. 
 May 15 
 
 JuneSO 
 
 To Moss c5' Benson, for amount of their Invoice - - 
 
 To Customs on 4435 Gals. @ 6f/. ^ gal. £110 17 6" 
 
 To Freight on Ditto - - @ 2J. ^ gal. - 36" 19 2 
 
 Cartage at Landing - 2/3 ^ pun. - 4 10 // 
 
 Charges at Delivery 1/9 *^ pun. - 3 10 // 
 
 Vault Rent // 15 10 
 
 To Commission on £887, @ 9.\ ^ Cent. - - - - 
 
 To Henry Hume for his one-third of profit £26 18 4 
 
 To Sam. Johnson for his one-third of profit 26' 18 1 
 
 To Projit Sf Loss for my one-third of profit 26 18 4 
 
 £ 
 627 
 
 152 
 
 784 
 22 
 
 80 
 
 5 
 1 
 3 
 
 lo 
 
 887 
 
 Entered Journal, page 9. 
 
(5) 
 
 SALES-BOOK. 131 
 
 in company mth II. Hume and S. Johnson, each one-ihird Cr. 
 
 1850. 
 
 
 
 
 £ 
 
 s. 
 
 d. 
 
 Junel3 
 
 By Evans 
 
 No. 
 
 W20 - 
 
 21 - 
 
 22 - 
 
 23 - 
 
 24 - 
 
 25 - 
 
 26 - 
 
 27 - 
 
 28 - 
 
 29 - 
 
 4^ Bayley, 
 
 Can. 
 
 - no 
 
 - 112 
 
 - 110 
 
 - i09 
 
 - Ill 
 
 - no 
 
 - Ill 
 
 - no 
 
 - in 
 
 - no 
 
 1104 
 
 sold them 30 Pun. at 2 months. 
 
 No. Gall. No, Gall. 
 
 30 - - 111 40 - - 111 
 
 31 - - 112 41 - - no 
 
 32 - . 109 42 - - 109 
 
 33 - - no 43 - - no 
 
 34 - - 111 44 - - 118 
 
 35 - - no 45 - - 114 
 
 36 - - 109 46 - - 115 
 
 37 - - no 47 - - 113 
 
 38 - - no 48 - - 114 
 
 39 - - 109 49 - - 116 
 
 1101 1130 
 
 1104 
 
 1130 
 
 
 
 t 
 
 ! 
 
 
 ; 
 
 By Thomas Allwood, 
 
 3335 Gall. mastpr.@ 4/ 
 
 667 
 
 1/ 
 
 // 
 
 22 
 
 sold him 10 Pun. at 3 months. 
 
 
 No. 
 
 Gall. 
 
 No. Gall. 
 
 
 
 
 
 D 10 - 
 
 - 112 
 
 16 - - 105 
 
 
 
 
 
 11 - 
 
 - 114 
 
 17 - - 109 
 
 
 
 
 
 12 - 
 
 - 110 
 
 18 - - 107 
 
 
 
 
 
 13 - 
 
 - 112 
 
 19 - - 107 
 
 
 
 
 
 14 - 
 
 - 115 
 
 428 
 
 
 
 
 
 15 - 
 
 - 109 
 
 add 672 
 
 
 
 
 
 
 672 
 
 1100 Gall. @ 4/ 
 
 220 
 
 11 
 
 // 
 
 
 
 
 
 
 
 887 
 
 II 
 
 /Sr 
 
 
 
 
 
 
 — 
 
 
 
 Kd 
 
END OF SALES-BOOK 
 
DAY-BOOK C. 
 
135 
 
 DAY-BOOK C. 
 
 LONDON, 4th APRIL, 1850. 
 
 1^ 
 
 3 
 
 Bought of Hume 8^ Coleman, 
 
 Sundry Goods for Export ^ B. P. 
 
 The Interest due by Thomas Allwood, included in Bill No. 
 172, taken for his accommodation, this day, is 
 
 13 
 
 Shipped on Board the Ann, J. King, Master, for New York, 
 
 by order of Richard Conder, for his 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 a^337 « 3 « 10 @'i} V^ Cent 8 « 8 « 7 
 
 Insured on ^^370 at Evans & Bayley's Office, at 
 
 6 Guineas ^ Cent., PoHcy 22/ r. 24 « 8 . 
 
 Commission on ditto 1 « 17 « 
 
 Vide I. B. page 1. 
 
 14 
 
 Bought of Sheldon Sf So7is, 
 
 186 pieces printed Goods for Export, ^ B. P. 
 
 16 
 
 The Interest due on Norris Sf Bell's instalment Bills, and 
 therein included, is 
 
 Shipped on board the Isabella, for Hamburgh, by order of 
 
 Hol/brd, Rucker, Sf Co. for their Account and Risk, and 
 
 to them Consigned : 
 
 3 Boxes Printed Cottons (drawbacks deducted)^346 « 5 /, 
 
 Paid Charges at Shipping 5// 13 ,, 
 
 Commission on ^406 « « 4 (S) 2^ '^ Cent 10// 3 / 
 
 Insured on ££380 with Evans & Baj^ley (g) 2^ ^ 
 
 Cent, Policy 22/ 9 // 13 „ 
 
 Commission on ditto (5) \ ^ Cent 1 „ 18 // 
 
 Vide I. B. page 2. 
 
 3 The Drawback on the above Goods, shipped fi' the Isabella for 
 I Hamburgli, payable al the Custom House, is 
 
 K 4 
 
 405 
 
 12 
 
 17 
 
 d. 
 4 
 
 371 
 
 458 
 
 17 
 
 373 
 
 56 
 
 12 
 
1S6 
 
 DAY-BOOK, 2d MAY, 1850. 
 
 (2) 
 
 1^ 
 
 6 
 
 May 2d. 
 
 Indorsed to Hume Sf Coleman^ Bill No. 173, being Goodwin & 
 Blake on R. Noble, due 30th inst 
 
 Bought of Hume Sf Coleman, 
 
 Sundry Goods for Export, as ^ B. P. 
 
 Sold Samuel Johnson, 
 
 9 Bales Cotton, payable (B 2 mo. 
 
 Insured with the London Assurance Company, 
 
 On account of Richard Conder, on afe'650, on 20 Bales 
 Cotton, ^ the Fanny, Ker, from New York to London, 
 Premium at 6 Guineas ^ Cent, to return 1 ^ Cent, for 
 Convoy and Arrival, 
 
 Policy 38/6 ^42-, 17 « 6 
 
 Commission -I '^ Cent 3« 5 « - 
 
 Sold Norris S^Bell, 
 
 40 Pieces Osnaburghs, on account of Collins & Green- 
 hill, (g> 6 mo 
 
 Vide Sales Book, page 1. 
 
 'Shipped ^ the Hlbernia, Thomas Howie, for Dublin, by order 
 of James Forbes 8^ Co. and to them Consigned : 
 
 300lbs. Cotton Yarn , ^186 « 
 
 52 Barrels Pot Ashes 247 « 
 
 Paid Charges at Shipping 3 « 
 
 Insured on a^450(g) 2 qp Cent \ 
 
 Policy 13/9 3 
 
 Commission on ditto, \ ^ Cent 
 
 Vide 1. B. page 3. 
 
 10«7"6 
 
 2 « 5 // - 
 
 The Drawback on the Ashes shipped ^ the Hibernia, is. 
 
 Furnished Collins 8^ Greenhill, of Montrose, with an Account 
 Sales of their 40 pieces Osnaburghs, ^ the Sally, and 
 charged them, 
 
 Warehouse Rent , ^ - » 4 « 3 
 
 Commission, 5 "^ Cent on ^169 8 « 9 « — 
 
 The Net Proceeds due them,is 156 « 1 « 5 
 
 Vide S. B. page 1. 
 
 130 
 565 
 264 
 
 46 
 
 169 
 
 449 
 10 
 
 15 
 
 13 
 
 164 14 
 
(3) 
 
 DAY-BOOK, 9th MAY, 1850. 
 
 SI 
 
 Sold Thomas Alltvood, 
 
 100 Pieces Linen, on Account of J. Forbes & Co. pay- 
 able (g) 4 mo 
 
 Vide S. B. page 2. 
 
 10 
 
 Sold Robert Runcorn Sf Co, Manchester, 
 7 Bales Cotton, payable (g) 3 mo , 
 
 Shipped, as an Adventure, on board the Triton, James Noble 
 Master, for St. Kitfs, consigned for sale to William Ban-, 
 croft, Merchant there, on Account and Risk of Thomas 
 Allwood and the Shipper, each one-half; 
 
 Sundry Goods ^ Invoice ^6^1 « 17 // 4 
 
 Charges at Shipping 8 « 3 « 6 
 
 Commission 2^ "^ Cent 17 
 
 Premium on ^^770 (g) 6 Guineas ^p^Cent. 
 Policy 44/, insured with the London 
 
 Assurance Company 50 
 
 Commission on ditto at ^ ^ Cent 3 
 
 Vide I. B. page 4. 
 
 17 
 
 3 
 
 10 
 
 14 
 17 
 
 12 
 
 Sold Sheldon 8^ Sons, 
 
 200 Pieces Cossae Muslins, 
 Greenhill, @ 4 mo 
 
 Vide S. B. page 3. 
 
 on Account of Collins & 
 
 15 
 
 Received -^ the Nancy, from Liverpool, 40 Puncheons Rum, 
 ordered from Moss Sf Be?isoJi, in Co, with H, Hume and 
 S. Johnson, each ^ share, who allows me 2^ '^ Cent, on 
 the Sales, for managing the same. Amount ^Invoice... 
 
 Sold Hume Sf Coleman, 
 
 200 Pieces Muslins, on Account of Collins & Greenhill, 
 @ 4 mo 
 
 Vide S. B. page 3. 
 
 20 
 
 5: Sold Henri/ Hume, 
 I 100 Pieces Linen, on Account of J. Forbes & Co. pay- 
 
 ! able (g) 4 mo 
 
 Vide S. B. page 2. 
 
 134 
 207 
 
 d. 
 
 13 
 
 772 
 
 303 
 
 627 
 
 252 
 
 10 
 
 153 
 
138 
 
 DAY-BOOK, 20th MAY, 1850. 
 
 (4 
 
 Sent James Forbes 8^ Co. an Account Sales of their 200 
 Pieces Linen, ^ the Union, and charged them for : 
 
 Warehouse ....^ -« 7 « 3 
 
 Commission 5 ^ Cent, on Sales l^ « 7 « 8 
 
 The Net Proceeds due them 264 « 2 « 
 
 23 
 
 Sold Samuel Johnston, 
 
 4 Bales Cotton, @ 4 mo 
 
 26 
 
 6 
 
 Sold for Cash, 
 
 50 Pieces Muslins, on Account of Collins & Greenhill... 
 Vide S. B. page 3. Entd, C. B. 
 
 Furnished Collins 8^ Greenhill, of Montrose, with an Account 
 Sales of their Muslins, ^ the Jean, and charged them for 
 
 Warehouse Rent £ - „ 15 « 8 
 
 Commission on the Sales 26 « 8 « 3 
 
 The Net Proceeds due them, is 593 ,/ 7 « - 
 
 30 
 
 Sold Sheldon 8f Sons, 
 
 25 Casks Pearl Ashes 
 
 3} ^ Cent, for Cash. 
 
 31 
 
 Goodwin Sf Blake* s Draft on R. Noble, No. 173, indorsed 
 Hume & Coleman, the 2d inst., is th'is day returned by 
 them for non-payment ^^130// 15 « - 
 
 I have therefore sent it back to G. & B. and 
 
 charged them with expenses of protest -«10// - 
 
 The Return of Premium on ^650 at 1 ?[^ Cent, for con- 
 voy and arrival of the Fanny, insured the 6th inst. with 
 LoJidon Assuraiice Co. on Account of Richard Con 
 der, is 
 
 ^ 
 
 278 
 
 114 
 
 70 
 
 16 
 
 d. 
 
 11 
 
 620 
 
 120 
 
 10 
 
 11 
 
 131 
 
 6 10 
 
(5) 
 
 DAY-BOOK, 13th JUNE, 1850. 
 
 139 
 
 13tli June. 
 
 Sold Evans 4* Bailey^ 
 
 30 Puncheons Rum, (in Co.) (g) 2 mo. 
 Vide S. B. page 5. 
 
 20 
 
 Sold Robert Runcorn 8f Co., Manchester, 
 
 20 Bales Cotton, on Account of R. Conder, @ 3 mo..«... 
 
 Rendered Richard Conder, an Account Sales of 20 Bales 
 Cotton, ^ Fanny and charged him for 
 
 Warehouse & Brokerage s£ 4«11;/10 
 
 Interest on Duty & Freight... 1„ l„ 7 
 
 Commission 2^ ^ Cent ,-,, 20// 4// 5 
 
 The Net Proceeds due him, is 702/, 19// 5 
 
 22 
 
 Sold Thomas Allxvood, 
 
 10 Puncheons Rum (in Co.) @ 3 mo. 
 
 The Rum in Co. being now all sold, I close the several Ac- 
 counts as under, viz. 
 
 My Commission on Sales, 2§ ^ Cent ^22^ S* 
 
 Henry Hume for his ^ of profit 26// 18// 
 
 Samuel Johnson for his J- of ditto 26 // 1 8 // 
 
 Pro^^ 4* Lo55 for his ] of ditto 26// 18/, 
 
 r/c?g S. B. page 5. 
 
 28 
 
 Received an Account Sales from William Bancroft, for the 
 Goods consigned him last month, as an Adventure in Co. 
 with Thomas Alhvood, each one-half: 
 The Net Proceeds Amount to , 
 
 Thomas Allwood's one-half of the Profit is ^97 // 3 „ 6 
 
 And my one-half of ditto * 97 i» 3 /, 6 
 
 Ord <5* Davis having obtained a discharge for 17/6 ^ Pound, 
 with security, to be paid by different instalments, I have 
 agreed to the same ; therefore my Loss on ^212 « 6 at 
 2/6 t^ £, is 
 
 i£ 
 
 667 
 
 808 
 
 17 
 
 728 
 
 220 
 
 102 
 
 966 
 
 194 
 
 17 
 
 18 
 
 26ilO 9 
 
140 
 
 DAY-BOOK, 30th JUNE, 1850. 
 
 (6) 
 
 30 
 
 Closed Richard Conder's Account Current, 
 
 Postage of Letters paid by me £-» Qu 5 
 
 Interesf^ for, due thereon 8»19« 7 
 
 END OF DAY BOOK C. 
 
 Previous to the Balancing of my Books, I have this day 
 taken an Inventory of the Goods in my Warehouse, and 
 have on hand, 
 
 335 lbs Indian Twist, value 5^34<1,, 3/, 5 
 
 138 Mule Twist, do 41«19«10 
 
 308 Bundles Water Twist, do 428<, 6« 
 
 811 9 3 
 
 * See Specimen, in the Introduction, page 12. 
 
JOURNAL C 
 
142 
 
 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 Z)r. to Sundries. 
 
 To the several Persons on whose account the Bills were received. 
 
 Sundries Z)r.9. 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 Dr, to Sundries, 
 
 For the several Purchases made during the month. 
 
 Sundries Drs. to Goods, 
 
 For the Sales during the month. 
 
 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. 
 
 N. 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 Polrcy, name of 
 
 Vessel, &c. 
 
 • The Rules given under Shipping Goods Abroad, and Goods on Consignment, are 
 sufficient to direct the Learner to Journalize the Invoice-Book, and AccoanT-SALES- 
 BooK, to which we refer him. 
 
143 
 
 JOURNAL (C). 
 
 (1) 
 
 LONDON, April, 1850. 
 
 Sundries Drs. to Stock, 
 
 For the following Balances in my favor, the 31st ult. trans- 
 ferred from Ledger B. 
 
 Cash for balance in hand 
 
 Bills Receivable for the following Bills in hand, viz 
 
 No. 171, Geo. Kay due April 26 a^400 « - « - 
 
 166, Sheldon and Sons May 12 117 « 5 « 2 
 
 168, John Howie & Co.... 19 116 „ 12 „ 6 
 
 169, Charles Dwyer June 8 112 « 1« 
 
 House at Windsor 
 
 Goods '^ Inventory 
 
 Counting-house Furniture 
 
 Sheldon & Sons London 
 
 Norris &z Bell Ditto 
 
 Ord and Davis Ditto 
 
 Robert Runcorn & Co Manchester. 
 
 Goodwin & Blake Bristol 
 
 Richard Conder New York,, 
 
 Stock Dr. to Sundries, 
 
 For the following Balances against me, the 31st ult. trans- 
 ferred from Ledger B. 
 
 To James Fielding & Co London,, 
 
 To Evans & Bayley Ditto 
 
 To Samuel Johnson Ditto 
 
 To Bills Payable.. .for the following Bills unpaid, viz. 
 No. 77, Spencer & Croft.. .due April 15 ^272 „ 8 « 3 
 
 78, Richard Conder 20 150 
 
 79, Samuel Johnson June 4 203 
 
 80, Ditto 17 300 
 
 6«6 
 16 I, - 
 
 81, R. Runcorn & Co May 21 429 ,. 16 « - 
 
 1087 
 
 745 
 
 841 
 1811 
 78 
 241 
 146 
 212 
 428 
 282 
 525 
 
 6402 
 
 18 
 
 14 
 
 18 
 
 17 
 
 3 
 
 1 
 
 6 
 
 9 
 
 11 
 
 17 
 
 416 
 
 22 
 948 
 
 1356 
 
 2744 211 
 
T44 
 
 JOURNAL. 
 
 LONDON, April, 1850. 
 
 (2) 
 
 12 
 26 
 
 15 
 
 8 
 11 
 20 
 
 12 
 13 
 18 
 SO 
 
 15 
 20 
 
 30 
 
 8 
 10 
 16 
 
 7 
 16 
 
 Cash Dr, to Siinclries, 
 
 For the following Sums received this month. 
 
 To Bills Receivable No. 172 ^147 « 7 
 
 — 171 400 „- 
 
 To Richard Conder. 
 
 Sundries Drs. to Cash. 
 For the following Sums paid this month. 
 
 Thomas AUtvood paid his bill 
 
 Goods on Commission,,.'^ Sally, from Montrose ^4 « 5 « 4 
 ^ Union from Dublin... 8 « 16 « 1 
 
 Interest for discount on a bill 
 
 Charges ^ Ann, for New York g£\ „ 13 „ 6 
 
 ^ Isabella, for Hamburgh 5 « 13 « 4 
 
 ^ Petty Cash-Book 3 ,, 13 „ 1 
 
 Bills Pai/ahle No. 77, ^272 „ 8 
 
 — 78, 150 « - 
 
 House Expenses this month. 
 
 Bills Receivable Dr. to Sundries. 
 For Bills received of the following this month 
 
 To Thoinas AUtvood No. 172, due July 11 
 
 To Goodwin &; Blake,,. — 173, May 30 
 
 To Norris Sf Bell — 174, c.July 9 
 
 175, Sent. 9 
 
 176, Dec. 9 
 
 
 
 
 ^37 « 
 
 4, 
 
 ^ 
 
 56 u 
 
 5, 
 
 8 
 
 56 „ 
 
 19, 
 
 4 
 
 Sundries Drs, to Bills Pay able. 
 For Bills accepted to the following this month. 
 
 SamuelJohnson No. 82, due May 10 
 
 James Fielding 8^ Co, — 83, June 13 120 « 16 
 
 84, July 15 295 « 19 
 
 £ !*. 
 
 547 
 200 
 
 747 
 
 145 
 
 13 
 1 
 
 10 
 
 422 
 23 
 
 61' 
 
 147 
 130 
 
 19 
 
 11 
 
 150 
 
 428 
 
 300 
 416 
 71 
 
JOURNAL. 
 
 145 
 
 (3) 
 
 LONDON, April, 1850. 
 
 4' 5 
 14 3 
 
 13 
 
 6 
 
 Goods Dr. to Sundries, 
 For Amount bought of the following this month. 
 
 To Hume S^ Coleman ^405 « 12 
 
 To Sheldon 8^- Sons 458 » 9 
 
 Richard Conder Dr. to Sundries. 
 
 For Amount of Invoice of printed Goods, ^ Ann, for 
 New York, as ^ L B. p. 1. 
 
 To Goods 335 « 10 « 4 
 
 To Charges '. I « 13 « 6 
 
 To Commission 10,/ 5u7 
 
 To Insurance 24 « 8 « 2 
 
 18 
 
 18 
 
 8 
 16 
 
 13 
 
 i 
 18 
 
 HoLFORD, RucKER, & Co. D?: to Sundries, 
 
 For Amount of Invoice of printed Goods, ^ Isabella, for 
 
 Hamburgh, as ^ 1. B. p. 2. 
 
 To Goods (less drawback) ^346 » 5 ,, - 
 
 To Charges 5 » 13 « 4 
 
 To Commission.,.., 12 « 1//- 
 
 To Insurance 9 « 13 « - 
 
 Debentures Dr. to Goods, 
 For Amount of Drawback on Goods, f^ Isabella, D. B. 
 
 Sundries Drs, to Interest, 
 For Amount included in Bills received of the following, D.B 
 
 Thomas Allwood a^l - 17 « 6 
 
 N orris S^ Bell 4// 7//4 
 
 Insurance Dr, to Evans & Bayley. 
 
 For the following Insurances made with them this mo. D.B. 
 
 Premium on ^^370 on Goods '^ the At- ) ^qa c, q 
 
 lantic, to New York, 5Guin w cent... S ' ' 
 
 Ditto on ^380 on Goods ^ Isabella, to f o i q _ 
 
 Hamburgh, 45/ ^ cent j ^ " 1^ « - 
 
 d. 
 
 864 
 
 37l|i7 
 
 1 I 
 
 373 
 
 56 
 
 12 
 
 6 4110 
 
 34 
 
146 
 
 JOURNAL. 
 
 1850. 
 
 (4) 
 
 2 
 12 
 19 
 
 24 
 
 18 
 19 
 26 
 
 Cash Dr. to Sundries. 
 For the following Sums received this month. 
 
 To Interest 
 
 To Bills receivable No. 166 .=^^17 « 5 « 2 
 
 — 168 116 „ 12 „ 6 
 
 — 169 112 « 1«- 
 
 2 
 
 7 
 
 10 
 
 31 
 
 9 
 10 
 21 
 
 12 
 22 
 31 
 
 4 
 16 
 
 To Sheldon 8^ Sons 
 
 To Debentures ....»., 
 
 To Goods on Commission, 
 
 Goods on Commission ^ Jean, 
 
 Dills Payable No. 82 . 
 
 — 81 . 
 
 from Montrose. 
 
 Sundries Drs. to Cash. 
 For the following Sums paid this month. 
 
 Hume Sf Coleman paid them 
 
 Charges ^ Hibernia, for Dublin. ..^3 « 2 « 5 
 
 ^ Triton, for St. Kitt's... 8 « 3 « 6 
 
 * ^ Petty Cash-book 4 « - « 2 
 
 300 « 10 « - 
 429«16«- 
 
 Funded Property ^1200 in the 3 ^ Cents, at 59^ 
 
 Rum in Company charges on 40 puncheons 
 
 House Expenses this month , 
 
 Bills Receivable Dr, to Sundries. 
 For Bills received of the following this month. 
 
 To Robert Runcorn & Co. No. 177, due June 4... 
 
 To Richard Conder — 178, — June 28 56^153 « 10- 
 
 179, _« July 18 240 « -i 
 
 9 
 
 10 
 15 
 
 Sundries Drs. to Bills Payable. 
 For Bills accepted to the following this month. 
 
 Sheldon Sf Sons No. 85, due July 1 1 
 
 Samu^ Johnson — 86, — July 1 
 
 Moss 4- Benson — 87, — July 13 ^400//- 
 
 88, — Aug. 13 227 « 9 
 
 3 
 
 345 
 
 241 
 56 
 70 
 
 716 
 
 274 
 
 15 
 
 5 
 
 730 
 
 720 
 152 
 
 27 
 
 1925 
 
 428 
 400 
 828 
 
 15 
 
 18 
 
 3 
 2 
 
 19 
 
 17 
 
 6 
 5 
 6 
 
 458 
 648 
 
 627 
 
 1734 
 
JOURNAL. 
 
 147 
 
 (5) 
 
 LONDON, May, 1850. 
 
 7 10 
 
 10 
 
 7 
 20 
 
 James Forbes & Co. Dr. to Sundries. 
 
 For Amount of Invoice, ^ the Hibernia, for Dublin, as 
 
 f»> L B. pa. 3. 
 
 To Goods ^433 «8«6 
 
 To Charges 3 ./ 2 « 5 
 
 To Insurance 10«7"6 
 
 To Commission 2 « 5 « 
 
 Adventure to St. Kitt's in Co. 
 Dr. to Sundries. 
 For Amount of Invoice, ^ the Triton, for St. Kitt's, con- 
 signed to "William Bancroft, to sell on account of 
 Thomas Allwood and myself, each one-half, as ^L B 
 pa. 4. 
 
 To Goods ^691//17«4 
 
 To Charges 8« 3«6 
 
 To Commission ^1// 7«- 
 
 To Insurance , 50// 14// 2 
 
 NoRRis & Bell Dr. to Goods on Commission. 
 For Amount of 40 Pieces Osnaburgs, '■^ the Sally, and sold 
 for account of Collins & Greenhill, at 6 months, as ^ 
 S. B. page 1 
 
 Goods on Commission Dr. to Sundries. 
 
 To Charges ^- « 4 // 3 
 
 To Commission , 8// 9«- 
 
 To Collins Sf Greenhill, for Net proceeds of 40^ 
 
 Pieces Osnaburgs, ^ Sally, as ^ S. B. > 156 u 1 ii5 
 pa. 1. ) 
 
 Sundries Drs. to Goods on Commission. 
 For Amount of 200 Pieces Linen, ^ the Union, and sold 
 
 for account of James Forbes & Co. S. B. pa. 2. 
 Thomas Allwood,., iOO Pieces at 4 months ^134 // 13 « - 
 Henri/ Hume 100 at 4 months 153 « - // - 
 
 l2 
 
 i£ 
 
 d. 
 
 449 
 
 772 
 
 169 
 
 164 
 
 14 
 
 287il3 
 
148 
 
 JOURNAL. 
 
 LONDON, May, 1850. 
 
 (6) 
 
 20 
 
 12 
 15 
 
 26 
 
 6 
 23 
 
 10 
 30 
 
 Goods on Commission Z)r. i^o Sundries, 
 
 To C^ar^^5.. ^- „ 7 « 3 
 
 To Commission 14. „ 7 « 8 
 
 To James Forbes S^ Co- for Net proceeds of ^ ^^ . ^ 
 200 Pieces Linen, ^ Union, as fi^ S. B p 2. f ^^'^ " "^ " " 
 
 Sundries Drs. to Goods on CotJimission. 
 
 For Amount of 400 Pieces Muslins, ^ the Jean, and sold 
 on account of Collins & Greenhill, S. B. p. 3. 
 
 Sheldon Sf Sons 200 Pieces at 4 months a^303 « 6 « 8 
 
 Hume Sf Coleman. ..200 at 4 months 252 « 10 « - 
 
 Goods on Commission Dr. to Sundries. 
 
 To Charges sS - 
 
 To Commission 26 
 
 To Collins atid Greenhilly for Net proceeds 
 
 of 450 Pieces Muslin?, ^ Jean, as g^ S.B. J- 593 
 p. 3. 
 
 Jt proceeds 1 
 I, as ^ S.B. >- 
 
 15 « 8 
 8«3 
 
 7«- 
 
 IlUME & CoLKMAN Dr. to BUls Receivable. 
 
 For No. 173, being Goodwin & Blake on Richard Noble, 
 due May 30th, paid them on account, D.B 
 
 Goods Dr. to Hume 8^- Coleman. 
 For Amount bought of them as f B.P. 
 
 Sundries Drs. to Goods. 
 
 For Amount sold this month. 
 
 SamuelJohnson 9 Bales Cotton at 2 mo.i^264 « 3 « 2 
 
 4 — do. 2mo. 114«1«6 
 
 Robert Runcorn 8j C 0.1 — do. 3mo 
 
 Sheldon and Sons....„25 Casks Ashes, 31^^ Cent, for Cash 
 
 £ s. d. 
 
 278 
 
 16 
 
 11 
 
 5bb 
 
 16 
 
 620 
 
 130 
 
 ms 
 
 10 
 
 15 
 
 13 
 
 11 
 
 378 
 207 
 120 
 
 705 
 
JOURNAL. 
 
 149 
 
 m 
 
 LONDON, May, 1850. 
 
 6 6 
 
 7 
 10 
 
 8 
 "2 
 
 15;^ 
 9 
 
 31 
 
 31 J 
 6 
 
 Richard Conder Dr. to Sundries. 
 
 For Cost of Insuring ^650 on 20 Bales Cotton ^ the 
 Fanny, from New York to London, at 6 Guineas ^ 
 Cent, to return 1 ^ Cent, for Convoy and Arrival, 
 policy 38/6 ^ D. B. 
 
 To London Assurance Company ^42 « 17 « 6 
 
 To Commission., Sot 2^ ^ Cent 3 « 5 « - 
 
 Insurance Dr. to Sundries. 
 For the following made this month, ^ D. B. 
 
 To Evans 8^ Bailey ... Premium on ^450 on Goods ^ 
 Hibernia, for Dublin, at 2 f>' Cent, and policy 
 
 To London Assurance Company ... Premium on ^770 on 
 Goods ^ Triton, for St. Kitt's, at 6 Guineas ^ Cent, 
 and policy 
 
 Debentures Dr. to Goods, 
 For Drawback on 52 Casks Ashes ^ the Hibernia, D. B. 
 
 Rum in Company Dr. to Moss Sf Benson, 
 
 For 40 Puncheons, bought of them (in Company with 
 H. Hume and S. Johnson, each } Share) and received 
 this day ^ the Nancy, from Liverpool, amount as ^ 
 Invoice D. B 
 
 Goodwin & Blake Dr. to Sundries, 
 
 For their Draft No. .173, on R. Noble, due 30th, returned 
 them with Protest for Non-payment, "^ D. B. viz. 
 
 To Hume Sf Coleman„.fov Bill paid them jtl30 « 15 * 
 
 To Charges for protesting it - „ 10 u - 
 
 London Assurance Company Dr. to R, Conder. 
 
 For return of Premium on ^650 at 1 ^ Cent, for Convoy 
 and Arrival of the Fanny D. B 
 
 d. 
 
 46 
 
 10 
 
 50 
 61 
 
 10 
 
 14 
 
 627 
 
 131 5 
 
 10 
 
 L d 
 
150 
 
 JOURNAL. 
 
 LONDON, June, 1850. 
 
 (8) 
 
 4 
 
 1 
 
 28 
 
 — 
 
 8 
 
 3 
 
 15 
 
 8 
 
 18 
 
 5 
 
 25 
 
 7 
 
 28 
 
 3 
 
 1 
 
 4 
 13 
 17 
 
 7 
 
 8 
 
 13 
 
 30 
 
 22 
 30 
 
 Cash Dr. to Sundries. 
 For the following Sums received this month. 
 
 To Bills Receivable No. 177 5^*428 « 9 « 2 
 
 178 150«10 „- 
 
 8 
 
 To Sheldon 8^ Sons in full of Ashes 
 
 To Debentures drawback ^ Hibernia 
 
 To Funded Property!/ ^600 in the 3 ^^ Cents, at 61| 
 
 To Commission i ^ Cent, on 5^690 
 
 To OrdSf Davis Dividend of 3/6 ^ ^' 
 
 Sundries Drs. to Cash. 
 For the following Sums paid this month. 
 
 Hume 8^ Coleman paid them 
 
 Bills Payable No. 79 ^203 „ 6 „6 
 
 ' 83... 120 . 16 « - 
 
 80 300 „ 16 .,- 
 
 Goods on Commission,,,'^ Fanny, from New York 
 
 Interest discount allowed Sheldon & Sons. 
 
 Charges paid Warehouse Ilent..5^'25 « - « - 
 
 ^ Petty Cash-Book... 5 ./ 11 « 9 
 
 Rum in Company paid Charges at delivery... 
 
 House Expenses this month 
 
 Profit Sf Loss Clerk's Salary to this date 
 
 Bills Receivable Dr. to Sundries, 
 For Bills received of the follow^ing this month. 
 
 To Goodwin 8f Blake No. 180, due .July 6 
 
 To Holfordf Rucker Sf Co 181, — 5 
 
 To William Baficroft 182, —24 
 
 Sundries Drs. to Bills Payable. 
 For Bills Accepted to the following this month. 
 
 James Forbes Sf Co No. 89, due Sept. 9 
 
 Collins Sj- Greenhill 90, — 15. ..^220,, 10 
 
 91, — 15... 140;, - 
 
 £ 
 
 .. 
 
 i! 
 
 578 
 
 19 
 
 2 
 
 120 
 
 _ 
 
 _ 
 
 10 
 
 14 
 
 5 
 
 367 
 
 10 
 
 _ 
 
 3 
 
 9 
 
 — 
 
 37 
 
 3 
 
 - 
 
 1117 
 
 15 
 
 7 
 
 130 
 
 15 
 
 - 
 
 624 
 
 18 
 
 6 
 
 80 
 
 
 5 
 
 4 
 
 10 
 
 - 
 
 30 
 
 11 
 
 9 
 
 4 
 
 5 
 
 10 
 
 20 
 
 14 
 
 _ 
 
 33 
 
 6 
 
 8 
 
 929 
 
 2 
 
 2 
 
 283 
 
 1 
 
 
 150 
 
 — 
 
 — 
 
 350 
 
 5 
 
 - 
 
 783 
 
 6 
 
 - 
 
 150 
 
 14 
 
 
 360 
 
 10 
 
 - 
 
 511 
 
 4 
 
 _ 
 
JOURNAL. 
 
 151 
 
 (9) 
 
 LONDON, June, J 850. 
 
 20 
 
 20 
 
 13 
 22 
 
 22 
 
 28 
 
 28 
 
 R. Runcorn & Co. Dr. to Goods on Commission, 
 For amount of 20 Bales Cotton ^ Fanny, and sold for Ac- 
 count of R. Conder, at 3 mos. as ^ S. B. p. 4..., 
 
 30 
 
 Goods on Commission Dr, to Sundries. 
 
 To Charges #4? . 
 
 To Interest * 1 « 
 
 To Commission 20 » 
 
 To R. Conder for Net proceeds of 20 Bales! ,_^^ 
 Cotton ^ Fanny, due Sep. 23, ?«)' S. B. p. 4 j '^"^ " 
 
 11 
 1 
 
 4 
 
 19 
 
 Sundries Drs. to Rum in Company, 
 For Amount of 40 Puncheons sold the following, S. B. p. 5 
 
 Evans Sf Bayley 30 Pun. at 2 months... . d£667 « - » - 
 
 Thomas All-wood 10 at 3 220 ,, - , 
 
 Rum in Company Dr, to Sundries, 
 For the following to close that Account, ^ S. B. 
 
 To Commission for 2h W Cent, on Sales.. ..^^22 a 3 « 6 
 
 To H. Hume for his I of gain 26 « 18 « 4 
 
 To S, Johnson for his ^ of gain 26 « 18 « 4 
 
 To Profit 4* Loss for 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 St. Kittys in Co. Dr. to Sundries, 
 For the Balance of that Account due as follows. 
 
 To Thomas Alltvood his I of gain... ^97 « 3 « 6 
 
 To Profit Sf Loss...., my A of gain...,.., 97 » 3 « 6 
 
 Profit and Loss Dr. to Ord Sf Davis. 
 For 2/6 ^ sS, being the Amount lost by them, and which 
 I have discharged this day f^D. B 
 
 Richard Conder Dr. to Sundries. 
 For Postage of Letters and Interest due on his Acct. D. B. 
 
 To Charges s^- « 9 u 5 
 
 To Interest 8 « 19 « 7 
 
 17 
 
 d, 
 
 8 
 
 728 
 
 887 
 
 17 
 
 102 
 
 966 
 
 18 
 
 194 
 
 26 
 
 10 
 
 L 4 
 
152 
 
 JOURNAL. 
 
 LONDON, June, 1850. 
 
 
 (10) 
 
 £ 
 
 s. 
 
 d. 
 
 _ 
 
 _ 
 
 6 
 
 31 
 
 6 
 
 7 
 
 71 
 
 9 
 
 7 
 
 102 
 
 16 
 
 8 
 
 149 
 
 
 6 
 
 144 
 
 5 
 
 5 
 
 13 
 
 15 
 
 1 
 
 307 
 
 1 
 
 - 
 
 268 
 
 8 
 
 9 
 
 197 
 
 14 
 
 6 
 
 1183 
 
 15 
 
 -. 
 
 841 
 
 14 
 
 _ 
 
 811 
 
 9 
 
 3 
 
 78 
 
 17 
 
 6 
 
 303 
 
 6 
 
 8 
 
 169 
 
 — 
 
 _ 
 
 148 
 
 12 
 
 3 
 
 600 
 
 7 
 
 10 
 
 351 
 
 6 
 
 4 
 
 257 
 
 9 
 
 6 
 
 352 
 
 10 
 
 
 126 
 
 1 
 
 8 
 
 1015 
 
 19 
 
 9 
 
 223 
 
 12 
 
 4 
 
 335 
 
 15 
 
 5 
 
 616 
 
 4 
 
 - 
 
 7613 
 
 16 
 
 — 
 
 2541 
 
 8 
 
 8 
 
 313 
 
 3 
 
 4 
 
 87 
 
 1 
 
 8 
 
 356 
 
 13 
 
 1 
 
 388 
 
 18 
 
 5 
 
 3926 
 
 10 
 
 10 
 
 7613 
 
 16 
 
 - 
 
 30 
 
 30 
 
 SO 
 
 30 
 
 SO 
 
 10 
 
 Profit & Loss Dr. to Sundries, 
 For Balancing the following Accounts to this date. 
 
 To Goodwin & Blake 
 
 To Charges 
 
 To House Expenses 
 
 Sundries Drs. to Profit Sf Loss. 
 For Gain on the following Accounts to this date. 
 
 Goods 
 
 Commission 
 
 Interest 
 
 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 on hand 
 
 Bills Receivable, — Bills in hand • 
 
 Hous6 at Windsor 
 
 Goods ^ Inventory 
 
 Counting-house Furniture 
 
 Sheldon & Sons 
 
 Norris & Bell 
 
 Ord & Davis 
 
 Evans & Bailey 
 
 Samuel Johnson 
 
 Thomas Allwood 
 
 Funded Property 
 
 Henry Hume 
 
 Robert Runcorn & Co 
 
 Holford, Rucker & Co 
 
 James Forbes & Co 
 
 William Bancroft 
 
 Amount of my Effects. 
 
 Sundries Drs. to Balance. 
 
 For Closing all Accounts wherein the Balances are 
 
 against me. 
 
 Bills Payable, — Acceptance unpaid 
 
 Hume & Coleman 
 
 London Assurance Company 
 
 Richard Conder 
 
 Collins & Greenhill 
 
 Stock, Net Capital, .f 
 
OF THE 
 
 UNIVERSITY 
 
 OF 
 
 LEDGER C 
 
155 
 
 INDEX 
 
 TO LEDGER C. 
 
 A 
 
 Fol. 
 
 Allwood, Thomas 4 
 
 Adventure to St. Kitt's, in com- 1 
 pany with T. Allwood & Self, V 9 
 each one-half. } 
 
 B 
 
 Bills Receivable 1 
 
 Bills Payable 1 
 
 Bancroft, William 10 
 
 Balance 10 
 
 c 
 
 Cash 1 
 
 Counting-house Furniture.... 3 
 
 Conder, Richard 6 
 
 Charges 7 
 
 Commission 7 
 
 Collins & Greenhill 10 
 
 D 
 
 Debentures.. 8 
 
 E 
 
 Evans & Bailey 4 
 
 F 
 
 Fielding, James & Co. 4 
 
 Funded Property 5 
 
 Forbes, James & Co 10 
 
 G 
 
 Goods Account 2 
 
 Goodwin & Blake 6 
 
 Goods on Commission 9 
 
 H 
 
 Fol. 
 
 House at Windsor , 2 
 
 Hume & Coleman 3 
 
 Hume, Henry 5 
 
 Holford, Rucker&Co 6 
 
 House Expenses 8 
 
 I 
 
 Johnson, Samuel 4 
 
 Insurance 7 
 
 Interest 8 
 
 L 
 
 London Assurance Company,...,,,,. 5 
 
 M 
 
 Moss & Benson ».... 9 
 
 N 
 
 Norris& Bell 3 
 
 o 
 
 Ord & Davis 3 
 
 P 
 Profit &Loss 8 
 
 R 
 
 Runcorn, Robert & Co 6 
 
 Rum, in company with H. Hume 1 ^ 
 and S. Johnson, each ^ share.. J 
 
 s 
 
 Stock 1 
 
 Sheldon & Sons 3 
 
}56 
 
 LEDGER. 
 
 (1) 
 
 Dr. 
 
 Stock. 
 
 1850 
 Apr. 
 June 
 
 To Sundries - - - - 
 To Balance for net capital 
 
 £ 
 2744 
 3926 
 
 6670 
 
 13 
 
 Dr. 
 
 Cash. 
 
 Apr, 1 
 
 SO 
 
 May 3\ 
 
 June SO 
 
 To Stock - - - - 
 To Sundries this month 
 To Sundries - - do. 
 To Sundries - - do. 
 
 1 
 
 1087 
 
 7 
 
 10 
 
 ^ 
 
 747 
 
 7 
 
 6 
 
 4 
 
 716 
 
 19 
 
 // 
 
 8 
 
 1117 
 
 15 
 
 7 
 
 \sm 
 
 9 
 
 u 
 
 
 
 
 Dr. 
 
 Bills Receivable. 
 
 Apr. 
 
 May 
 June 
 
 To Stock - 
 To Sundries 
 To Sundries 
 To Sundries 
 
 745 
 
 428 
 828 
 783 
 
 2786 
 
 15 
 
 Dr. 
 
 Bills Payable. 
 
 Apr. 
 May 
 June 
 
 To Cash ---------. 
 
 To Ditto ■ 
 
 To Ditto ■ 
 
 To Balance for Bills not due or not paid 
 
 422 
 
 730 
 
 624 
 
 2541 
 
 4319 
 
0) 
 
 LEDGER. 
 
 157 
 
 Contra. 
 
 Cr. 
 
 1850 
 Apr. 
 June 
 
 By Sundries - - - - - 
 By Frofit 8^ Loss for net gain 
 
 6'402 
 268 
 
 667013 
 
 Contra. 
 
 Cr. 
 
 Apr. 
 May 
 June 
 
 By Sundries this month 
 By Sundries - - do. 
 By Sundries - - do. 
 By Balance on hand - 
 
 617 
 
 1 925 
 
 929 
 
 197 
 
 ^msi 
 
 11 
 
 Contra. 
 
 Cr. 
 
 Apr. 
 May 
 June 
 
 By Cash - - - - 
 By Ditto - - - - 
 By Hume & Coleman 
 By Cash - - - - 
 By Balance - - - 
 
 547 
 345 
 130 
 578 
 U83 
 
 2786 
 
 15 
 
 Contra. 
 
 Cr. 
 
 Apr. 
 
 May 
 June 
 
 By Stock - 
 By Sunch'ies 
 By Sundries 
 By Sundries 
 
 1 1356 
 
 2 717 
 41734 
 
 511 
 
 4319 
 
158 
 
 LEDGER. 
 
 (2) 
 
 Dr. 
 
 House at Windsor. 
 
 
 
 
 
 1850 
 Apr. 
 
 1 
 1 
 
 To Stock 
 
 1 
 
 841 
 
 s. 
 14 
 
 d. 
 
 
 
 
 
 Dr. Goods account. 
 
 1850 
 Apr. 
 
 May 
 June 
 
 1 
 30 
 
 4 
 30 
 
 To Stock Value ^ Inventory....... 
 
 1 
 
 3 
 
 6 
 
 10 
 
 1811 
 864 
 565 
 149 
 
 18 
 
 1 
 
 13 
 
 5 
 
 4 
 4 
 6 
 
 To Hume & Coleman , 
 
 To Profit and Loss 
 
 
 3390 
 
 13 
 
 7 
 
 
 
 
 
LEDGER. 
 
 159 
 
 Contra. 
 
 Cr. 
 
 ;i850 
 June 
 
 30 
 
 By Balance. 
 
 10 
 
 481 
 
 14 - 
 
 Contra. 
 
 Cr. 
 
 Apr. 
 May 
 
 June 
 
 By Richard Conder 
 
 ByHolford, Rucker, & Co 
 
 By Debentures 
 
 By James Forbes & Co 
 
 By Adventure to St. Kitt's in Co. 
 
 By Sundries 
 
 By Debentures 
 
 By Balance ... Value on hand 
 
 6 
 
 7 
 
 10 
 
 335 
 346 
 
 56 
 433 
 691 
 705 
 
 10 
 811 
 
 3390 
 
 10 4 
 5 
 2 
 
 8 
 
 13 
 
160 
 
 LEDGER. 
 
 (S 
 
 Dr. 
 
 COUNTING-HOUSE FuRNITURE. 
 
 1850 
 Apr. 
 
 To Stock 
 
 78 
 
 17 
 
 Dr. 
 
 Sheldon & Sons, London. 
 
 To Stock 
 
 To Bills Payable - - - - - 
 To Muslins on Commission 
 To Ashes ------- 
 
 Apr. 
 May 
 
 241 
 458 
 303 
 120 
 
 1122 
 
 Dr. 
 
 NoRRis & Bell London. 
 
 To Stock 
 
 To Interest ------ 
 
 To Osnaburgs on Commission - 
 
 Apr. 
 May 
 
 146' 
 
 4 
 
 169 
 
 319 
 
 Dr. 
 
 Ord & Davis, London. 
 
 Apr. 
 
 To Stock 
 
 212 
 
(^) 
 
 LEDGER. 
 
 161 
 
 Contra. 
 
 Cr. 
 
 1850 
 June 
 
 By Balance 
 
 10 
 
 78 
 
 d. 
 
 6 
 
 Contra. 
 
 Cr. 
 
 Apr. 
 May 
 June 
 
 By Goods 
 By Cash - 
 By Ditto - 
 By Balance 
 
 458 
 24 
 120 
 303 
 
 122 
 
 Contra. 
 
 Cr. 
 
 Apr. 
 June 
 
 By Bills Receivable 
 By Balance - - 
 
 150 
 16'9 
 
 319 
 
 Contra. 
 
 Cr. 
 
 June 
 
 By Cash - - 
 By Profit & Loss 
 By Balance 
 
 37] 3 
 
 2610 
 
 148 12 
 
 212 
 
162 
 
 LEDGER. 
 
 (0 
 
 Dr. 
 
 James Fielding & Co. London. 
 
 Apr. 
 
 16 
 
 To Bills Payable 
 
 £ 
 416 
 
 Dr. 
 
 Evans & Bayley, London. 
 
 June 
 
 31 
 
 Fo Rum in Co. 
 
 667 
 
 Dr. 
 
 Samuel Johnson^ London. 
 
 Apr. 
 May 
 
 To Bills Payable 
 lo Ditto - - 
 To Goods -' 
 
 300 
 648 
 
 378 
 
 327 
 
 Dr. 
 
 Thomas Allwood, London. 
 
 Apr. 
 
 May 
 June 
 
 To Cash 
 
 To Interest - - - _ 
 To Goods on Commission 
 To Rum in Co. - - - 
 
 145 
 
 1 
 134 
 220 
 
 502 
 
(^^ 
 
 LEDGER. 
 
 163 
 
 Contra. 
 
 Cr. 
 
 1850 
 Apr. 
 
 Bv Stock 
 
 ct' 
 
 416 
 
 Contra, 
 
 Cr. 
 
 Apr. 
 May 
 
 1 
 
 30 
 7 
 June SO 
 
 By Stock - 
 By Insurance 
 By Ditto - 
 By Balance 
 
 22 
 
 34 
 
 10 
 
 600 
 
 66: 
 
 Contra. 
 
 Cr. 
 
 Apr. 1 
 
 June 22 
 30 
 
 By Stock - - 
 By Rum in Co. 
 By Balance 
 
 948 
 
 26 
 
 351 
 
 1327 
 
 Contra. 
 
 Cr. 
 
 Apr. 8 
 June 28 
 30 
 
 By Bills Receivable - - - - 
 By Adventure to St. Kitt's in Co. 
 By Balance ------ 
 
 2 
 
 9 
 
 10 
 
 147 
 
 97 
 
 257 
 
 7 
 3 
 9 
 
 ( 
 f 
 
 ( 
 
 502 
 
 11 
 
 ( 
 
 
 
 
 H 2 
 
164 
 
 LEDGER. 
 
 (5) 
 
 Dr. 
 
 Funded Property. 
 
 1850 
 May 
 
 12 
 
 To Cash 
 
 £ 
 720 
 
 s. d. 
 
 n i; 
 
 Dr, 
 
 Hume & Coleman, London. 
 
 iMa 
 
 June 
 
 To Cash 
 
 To Goods on Commission 
 To Bills Receivable - - 
 Jo Cash 
 
 To Balance - - - - 
 
 274 
 252 
 ISO 
 1.30 
 313 
 
 1102 
 
 Dr. 
 
 London Assurance Company. 
 
 May 
 June 
 
 To Richard Concler 
 To Balance - - 
 
 7 
 10 
 
 6 
 87 
 
 10 
 
 1 
 
 8 
 
 1 93 
 
 11 
 
 8 
 
 Dr. 
 
 Henuy Hume, London. 
 
 May 
 
 20 
 
 To Goods on Commission 
 
(5) 
 
 LEDGER. 
 
 1(J5 
 
 Contra. 
 
 Cr. 
 
 18501 
 June ] 
 
 By Cash - 
 By Balance 
 
 8 
 10 
 
 352 
 
 720 
 
 Contra. 
 
 By Goods - - 
 By Ditto - - - - 
 By Goodwill & Blake 
 
 Cr, 
 
 Apr. 
 May 
 
 405 
 56'5 
 130 
 
 1102 
 
 Contra. 
 
 Cr. 
 
 May 
 
 By Richard Conder 
 By Insurance - - 
 
 42 
 50 
 
 93 
 
 II 
 
 Contra. 
 
 Cr. 
 
 June 22 
 30 
 
 By Rum in Co. 
 By Balance 
 
 m3 
 
 9 
 10 
 
 26 
 
 126 
 
 153 
 
166 
 
 LEDGER. 
 
 (Q 
 
 Dr. 
 
 Robert Runcorn & Co. Manchester. 
 
 To Stock ----- 
 
 To Goods ---------- 
 
 To Goods on Commission ------ 
 
 ^1850 
 Apr. 
 May 
 June 
 
 £ 
 
 428 
 207 
 808 
 
 1444 
 
 d. 
 2 
 1 
 8 
 
 11 
 
 Dr. 
 
 Goodwin & Blake, Bristol. 
 
 Apr. 
 May 
 
 To Stock - 
 To Sundries 
 
 282 
 131 
 
 413 
 
 16 
 
 Dr. Richard Conder, New York. 
 
 To Stock 
 
 To Sundries ---------- 
 
 To Ditto 
 
 To Sundries ---------- 
 
 To Balance ---------- 
 
 Dr. Holford, Rucker & Co. Hamburgh. 
 18 To Sundries - 
 
 Apr. 
 
 May 
 June 
 
 1 
 
 3 
 
 7 
 
 9 
 
 10 
 
 525 
 
 371 
 
 46 
 
 9 
 
 356 
 
 1309 
 
 Apr. 
 
 373 
 
 12 
 
(6) 
 
 TFDrrF.R 
 
 16: 
 
 Contra. 
 
 Cr. 
 
 1850 
 May 
 June 
 
 By Bills Receivable 
 By Balance - - 
 
 1015 
 1444 
 
 11 
 
 Contra. 
 
 Cr. 
 
 Apr. 
 
 June 
 
 By Bills Receivable 2 
 
 By Ditto 8 
 
 By Projit S^ Loss 10 
 
 1.^0 
 283 
 
 // 
 
 413 
 
 15 
 
 1 
 
 // 
 
 16 
 
 Contra. 
 
 Cr. 
 
 Apr. 
 May 
 
 June 
 
 By Cash 
 
 By Bills Receivable - - - - 
 By London Assurance Company 
 By Cotton on Commission - - 
 
 Contra. 
 
 June 
 
 By Bills Receivable 
 By Balance - - 
 
 200 
 
 400 
 
 6 
 
 702 
 
 1309 
 
 19 
 
 8 
 10 
 
 150 
 223 
 
 373 
 
 Cr. 
 
 12 
 12 
 
 M 4 
 
168 
 
 Dr. 
 
 LEDGER. 
 Charges. 
 
 To Cash 
 
 To Ditto 
 
 To Ditto 
 
 Apr. 
 May 
 June 
 
 2 
 4 
 8 
 
 £ 
 10 
 15 
 30 
 
 s. 
 
 19 
 
 6 
 
 11 
 
 5Q 
 
 17 
 
 Dr. 
 
 Commission. 
 
 June 
 
 10 
 
 1441 5 5 
 
 141-, 5 
 
 Dr. 
 
 Insurance. 
 
 Apr. 
 May 
 
 30 To Evans & Bayley. 
 
 31 To Sundries 
 
 1 
 3 
 
 31. 
 
 1 
 
 7 
 
 61 
 
 1 
 
 
 95 
 
 2 
 
LEDGER. 
 
 169 
 
 Contra. 
 
 Cr. 
 
 June 
 
 IsJBy 
 18!By 
 
 ^JBy 
 lOBy 
 
 7|By 
 20 By 
 26By 
 31|Bv 
 20,By 
 30 By 
 
 By 
 
 Richard Conder , 
 
 Holford, Rucker, & Co 
 
 James Forbes & Co 
 
 Adventure to St. Kitt's in Co. 
 
 Goods on Commission 
 
 Goods on Commission 
 
 Goods on Commission 
 
 Goodwin & Blake 
 
 Goods on Commission 
 
 Richard Conder 
 
 Profit 4" Z.055 
 
 
 ^ 
 
 s. 
 
 3 
 
 1 
 
 13 
 
 3 
 
 5 
 
 13 
 
 5 
 
 3 
 
 2 
 
 5 
 
 8 
 
 3 
 
 5 
 
 - 
 
 4 
 
 6 
 
 - 
 
 7 
 
 6 
 
 - 
 
 15 
 
 7 
 
 -10 
 
 9 
 
 411 
 
 9 
 
 - 
 
 9 
 
 10 
 
 31 
 
 6 
 
 56|l7 
 
 
 1 
 
 d: 
 6 
 
 4 
 5 
 6 
 3 
 3 
 8 
 
 10 
 5 
 
 7 
 
 Contra. 
 
 Cr. 
 
 Apr. 
 May 
 
 June 
 
 13 By 
 18 By 
 
 7 By 
 lOlBy 
 
 7By 
 20By 
 26By 
 
 6By 
 25By 
 20By 
 22By 
 
 Richard Conder 
 
 Holford, Rucker, & Co 
 
 James Forbes & Co 
 
 Adventure to St. Kitt's in Co. 
 
 Goods on Commission 
 
 Goods on Commission 
 
 Goods on Commission 
 
 Richard Conder 
 
 Cash 
 
 Goods on Commission 
 
 Rum in Company 
 
 3 
 
 10 
 
 5 
 
 3 
 
 12 
 
 1 
 
 5 
 
 2 
 
 5 
 
 5 
 
 21 
 
 7 
 
 5 
 
 8 
 
 9 
 
 6 
 
 14 
 
 7 
 
 6 
 
 26 
 
 8 
 
 7 
 
 3 
 
 5 
 
 8 
 
 3 
 
 9 
 
 9 
 
 20 
 
 4 
 
 9 
 
 22 
 
 8 
 
 144 
 
 5 
 
 
 
 — 
 
 Contra. 
 
 Cr. 
 
 Apr. 
 May 
 
 By Richard Conder 
 
 By Holford, Rucker, & Co 
 
 By James Forbes & Co 
 
 By Adventure to St. Kitt's in Co. 
 
 s 
 
 24 
 
 8 
 
 3 
 
 9 
 
 13 
 
 5 
 
 10 
 
 7 
 
 5 
 
 50 
 
 14 
 
 95 
 
 2; 
 
 1 
 
 
 1 
 
lYO 
 
 LEDGER. 
 
 (?) 
 
 Dr. 
 
 Debentures. 
 
 i«50 
 Apr. 
 May 
 
 To Export Goods 
 To Ashes - - ■ 
 
 Dr. 
 
 Interest. 
 
 Apr. 
 June 
 
 To Cash - - 
 To Ditto - - 
 To Profit ^ Loss 
 
 2 
 
 1 
 
 16' 
 
 8 
 
 4 
 
 10 
 
 10 
 
 13 
 
 15 
 
 20 
 
 1 
 
 
 
 Dr. 
 
 House Expenses. 
 
 Apr. 
 May 
 June 
 
 To Cash 
 To Ditto 
 To Ditto 
 
 2 
 
 23 
 
 Ij 
 
 4 
 
 27 
 
 3 
 
 8 
 
 20 
 
 14 
 
 71 
 
 9 
 
 
 
 Dr. 
 
 Profit & Loss. 
 
 June 
 
 To Cash - - - - 
 To Ord & Davis - - 
 To Sundries - - - 
 To Stock, for Net gain 
 
(8) 
 
 LEDGER. 
 
 171 
 
 Contra. 
 
 Cr. 
 
 1850 
 xMay 
 June 
 
 By Cash 
 By Ditto 
 
 56 
 10 
 
 66 
 
 Contra. 
 
 Cr. 
 
 Apr. 
 May 
 June 
 
 By Sundries ------------ 3 
 
 By Cash - 4 
 
 By Goods on Commission -------- g 
 
 By Ricliard Conder ---------- g 
 
 6 
 3 
 
 1 
 8 
 
 20 
 
 Contra. 
 
 Cr. 
 
 June 
 
 30 
 
 By Pro/it S^ Loss 
 
 10 
 
 71 
 
 Contra. 
 
 Cr. 
 
 June 
 
 By Rum in Co. ---------- - 9 
 
 By Adventure to St. Kitt's in Co. - - - - - - g 
 
 By Sundries ------------ 10 
 
 26 
 
 97 
 
 317 
 
 431 
 
 10 
 
172 
 
 LEDGER. , 
 
 (9) 
 
 Dr. 
 
 Adventure to St. Kitt's in Co. 
 
 1850 
 May 
 June 
 
 To Sundries 
 To Ditto - 
 
 £ 
 
 772 
 
 194 
 
 966 
 
 Dr. 
 
 Goods on Commission. 
 
 Apr. 
 May 
 
 June 
 
 To Cash - - paid Charges ^ Sally and Union- - 
 
 To Ditto - - paid Ditto ^ 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 
 164 
 
 278 
 
 620 
 
 80 
 
 728 
 
 1891 7 4 
 
 Dr. 
 
 Rum (in Co.) 
 
 May 22 
 |l5 
 
 June 22 
 22 
 
 To Cash - - - 
 To Moss & Benson 
 To Cash - - - 
 To Sundries - - 
 
 152 
 
 627 
 
 4 
 
 102 
 
 887 
 
 Dr. 
 
 Moss & Benson, Liverpool. 
 
 May. 
 
 15 
 
 To Bills Payable 
 
 627 
 
 9 "■ 
 
(9) 
 
 LEDGER. 
 
 173 
 
 
 
 Contra. 
 
 
 
 Cr 
 
 
 185C 
 June 
 
 28 
 
 Rv Wini'im R'liirroft _--_-- __ 
 
 .0 
 
 966 
 
 9 
 
 d. 
 
 II 
 
 
 
 
 
 Contra. Cr. 
 
 May 
 June 
 
 26 
 7 
 W 
 15 
 20 
 
 By Cash, received for 70 Pieces Muslins, ^ Jean - 
 By Norris & Bell, for 40 Pieces Osnaburgs - - - 
 By Sundries - - for 200 Pieces Linen - - - - 
 By Sundries - - for 400 Pieces Muslins - - - 
 By R. Runcorn & Co. for 20 Bales Cotton - - - 
 
 4 
 5 
 5 
 6 
 9 
 
 70 
 169 
 287 
 555 
 808 
 
 II 
 
 1, 
 
 13 
 
 16 
 
 17 
 
 II 
 II 
 II 
 8 
 8 
 
 1891 
 
 7 
 
 4 
 
 Contra. Cr. 
 
 June ^^ 
 
 Ru Sliinci pipi ___•_____.._.• 
 
 9 
 
 887 
 
 // 
 
 // 
 
 
 
 
 
 
 
 
 Contra. Cr. 
 
 May 
 
 15 
 
 
 7 
 
 627 
 
 9 
 
 // 
 
 
 
 
 
174 
 
 LEDGER. 
 
 (10) 
 
 Dr. 
 
 James Forbes & Co. Dublin. 
 
 1850 
 May 
 June 
 
 7|To Sundries - 
 10 To Bills Payable 
 
 £ 
 449 
 150 
 
 599 
 
 Dr. 
 
 Collins & Greenhill, Montrose. 
 
 June 
 
 To Bills Payable 
 To Balance 
 
 8 
 10 
 
 360 
 
 388 
 
 749 
 
 Dr. 
 
 William Bancroft, St. Kitt's. 
 
 June 
 
 28 
 
 To Adventure to St. Kitt's in Co. 
 
 966 
 
 Dr. 
 
 Balance. 
 
 June 
 
 30 
 
 To Sundries ^ Journal. 
 
 10 
 
 7613 
 
 16 
 
(10) 
 
 LEDGER. 
 
 171 
 
 Contra. 
 
 Cr. 
 
 1850 
 May 
 June 
 
 20 By Linen on Commission 
 30 By Balance - - - - 
 
 6 
 
 10 
 
 264 
 335 
 
 699 
 
 Contra. 
 
 Cr. 
 
 May 
 
 By Osnaburgs on Commission 
 By Muslins on Commission - 
 
 156" 
 593 
 
 749 
 
 Contra. 
 
 Cr. 
 
 June 
 
 By Bills Receivable 
 By Balance - - 
 
 .1 
 
 350 
 616 
 
 9QQ 
 
 Contra. 
 
 Cr. 
 
 June 
 
 30 
 
 By Sundries ^ Journal. 
 
 10 
 
 7613 
 
 16 
 
END OF LEDGER C. 
 
SET D. 
 
 ON PARTNERSHIP, 
 
 Or when two or more Persons join their Capitals in Trade. 
 
 N 
 
C 179 ) 
 ELEMENTARY PRINCIPLES AND RULES. 
 
 CHAP. V. 
 
 ON PARTNERSHIP ACCOUNTS. 
 
 PARTNERSHIP is when two or more persons unite in Trade, and 
 agree to divide the Profits, or sustain the Losses arising from the 
 concern, 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 obsolete 
 and useless in business, it is unnecessary to enumerate them, we shall 
 therefore proceed to state such as are approved and followed in modern 
 practice. 
 
 The Books 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. 
 
 Sundries Drs. to Stock (in Co.) 
 
 Each Partner — for his share or proportion. 
 
 When these Shares are paid in. 
 
 Cash (or the article received) D7\ to Sundries. 
 
 To each Partner — for his share. 
 
 In general, one account is sufficient for each Partner, and it sliould 
 
 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 tne preceding set are given complete, it is 
 presumed by this time that the Leiu-ner fully understands the method of 
 journalising them ; on this account, as well as to avoid extending the 
 work, we have given only the Journal and Ledger, which are sufficient 
 for exhibiting the method of stating Partnership Accounts. 
 
 N 2 
 
180 PARTNERSHIP ACCOUNTS. 
 
 REMARKS ON THE FOLLOWING SET: 
 
 JOUKNAL. 
 
 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-India business 
 being generally bulky, we have opened separate accounts for each ar- 
 ticle. This is preferable to opening accounts for the goods received by 
 each vessel, 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 mtroduced 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, f This should al- 
 ways be done when any of the Goods on Commission are sold. 
 
 In the month of September 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 says his ** 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 
 Profit and Loss. % 
 
 Agreeable to the practice of the best regulated Counting-houses, we 
 
 * This article of charge is in general not an outlay, as one of the writers above al- 
 luded to, invariably makes it. 
 
 t See month of August, Journal, page If/]. 
 
 % Or granting he had not carried the whole of the balance of this account to Profit 
 and Loss, he must have only supposed that such a part belonged to his employers, and 
 carried the same to Balance Account accordir)gly. We say supposed, for it would be 
 but guess work to select from the general mass of charges upon the business that pro- 
 portion for which his employers were accountable. 
 
 To some 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 theo- 
 rist, than an improvement of modern practice. 
 
REMARKS ON THE FOLLOWING SET. m 
 
 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. 
 
 I'he only accounts that require any farther explanation are. Stock, 
 and the Partners Jccounts. 
 
 STOCK is considered as a Joint-account, to be divided at such 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 Real 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, together with the in- 
 terest on their respective shares, and the sum allowed as a salary to the 
 {partner who manages the business, llie Balances are carried forward 
 ike any 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 not 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 general 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 closed by the lespective 
 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 ei- 
 ther considered as decreasing in value, or where the interest is settled for at a future 
 period : of the latter description are Funded projwrh/^ and share in liopework, the in- 
 terest of both, when received, is posted from the Cash-Book to the Cr. side of the In- 
 terest 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 yeaily. 
 
 N 3 
 
C 182 ) 
 
 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 ct*400 ^ annum in name of salary. 
 
 JOURNAL 1). 
 
 Containing all the Transactions in Trade, of 
 THORNTON AND GORDON, 
 
 Merchants in London. 
 
 M 
 
 EXTRACTED MONTHLY FROM THE ^%. ,4 A^ 
 
 Cash-Book C^Jji^r-^^lif'^r^^'' 
 Bill-Book %Zi.'U^-J^^K4^ 
 Purchase-Book ^ iK^ ^^Xp 
 Invoice-Book, X, ^>^t^-vv* r^^ '- / j' ^^*^ 
 
 Account-Sales-Book, and ^^i^^l^^j^^ -^ 
 Day-Book. Q^l^^^-t'^.Mk^^/^^'^'y^/^ 
 
 Commencmg July \sty 1830. 
 
JOURNAL D. ^U^^^iJi^ 
 
 114 
 
184 
 
 JOURNAL. 
 
 LONDON, July, 1850. 
 
 (10) 
 
 3 
 3 
 3 
 3 
 4 
 4 
 4 
 4 
 5 
 6 
 10 
 9 
 9 
 7 
 7 
 8 
 
 SuNDRiRS Drj. <o Slock. 
 
 For the following Balances in our favor, the SOth ult 
 transferred from the preceding Ledger. 
 
 Cash - - - - for balance in hand - - - - - 
 Funded Property £2965 at 68^ in the 3 ^ Cent. Consols 
 Bills Receivable for the following Bills in hand, viz. 
 No. 151, Richard Mills due July 12 -£525 10 
 
 154, James Weston - - July 26 
 
 155, Edward Louis - - Aug. 9 
 159, John Poole - - - Aug. 14 
 169, Richard Mead - - Aug. I6 
 176, George Smith - - Aug. 30 
 
 - 507 
 
 - 262 
 
 - 285 
 
 - 450 
 
 - 410 
 
 1 
 15 
 10 
 
 Ship Minerva - - - value ------- 
 
 Ship Britannia, our one-fourth ------- 
 
 Rope-work Company, 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 
 
JOURNAL. 
 
 ]86 
 
 (2) 
 
 LONDON, July, 1850. 
 
 Stock Dr. to Sundries. 
 
 For Balances due the SOth ult. to the following Persons, 
 transferred from the preceding Ledger. 
 
 To Henry Thornton - - London ------ 
 
 To Smith & Tindal - - Ditto 
 
 To Ash & Gumey - - 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 - l6'5 10 // 
 
 Q5, Matthew Goodair - July 13 - 240 // // 
 
 98, Simon Turbutt - Aug. 9 - S67 4 // 
 
 100, Ditto - - - - Aug. 12 - 139 10 // 
 
 96, William Cuming - Aug. 23 - 110 // // 
 
 104 
 
 108 
 
 5S 
 
 140 
 
 322 
 
 272 
 520 
 
 d. 
 
 1122 
 
 2644 
 
 11 
 
 10 
 
186 
 
 JOURNAL. 
 
 LONDON, July, 1850. 
 
 (S) 
 
 4 
 
 2 
 
 8 
 
 . 
 
 13 
 
 - 
 
 // 
 
 10 
 
 20 
 
 10 
 
 // 
 
 10 
 
 26 
 
 1 
 
 31 
 
 5 
 
 Cash Dr. to Sundries. 
 
 For the following Sums received this month. 
 
 To Waller and Co. received from J. Camden on their ace'. 
 
 To Interest - - received 6 mos. on £2965 in 3 ^ Cent. 
 
 To Bills Receivable - - No. 151, - - - .€525 10 // 
 
 - - - 154, - - - 507 // // 
 
 To Debentures - received for Certificate ^ Mary - 
 To Funded Property - sold £2000 Stock at 6^1 add J 
 
 Sundries Drs. to Cash. 
 For the following Sums paid this month. 
 
 Bills Payable - - No. 92, £100 // // 
 
 93, 165 10 // 
 
 - - -- -- 95, - - - - - 240 // // 
 
 Smith & Tindal - - paid in full 
 
 Ash & Gumey - - paid in full ------ 
 
 Thomas Kilgour - - paid on account - - - - - 
 
 Henry Thornton - paid him ------- 
 
 Charges - - - - <^ 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 // // 
 182, - Sept. 14 225 15 // 
 
 Sundries Drs. to Bills Payable. 
 For Bills accepted to the following this month. 
 Mures, Fordyce & Co. No. 101, due Sept. 10 £120 10 
 102, - Sept. 13 210 5 
 
 Francis Barlow 
 
 103, - Aug. 23 
 
 150 
 *40 
 
 1032 
 
 103 
 
 1395 
 
 2721 
 
 505 
 
 108 
 
 5S 
 
 30 
 
 100 
 
 6 
 
 803 
 
 150 
 
 725 
 
 875 
 
 330 
 250 
 
 580 
 
 * 10 ^ Cent, is deducted from the Interest (or the Prnperty Tax. 
 
JOURNAL. 
 
 187 
 
 (*) 
 
 LONDON, July, 1850. 
 
 !20 
 
 Cotton on Commission Dr. to Simdries. 
 To Interest ----------^1 l 
 
 To Commission --------- Q Q 
 
 To John Hanson for net proceeds of 20 | „^/. - _ 
 Bales^theAnn,dueOct.23,<f'S.B. r "^"'^ ^^ 
 
 6 
 10 
 
 6 
 10 
 
 20 
 
 22 
 
 10 
 
 Sundries Drs. to Insurance. 
 
 For Cost of Insurances made this month on Produce con- 
 signed us by the following vessels, Jamaica to London, 
 premium at 9 Gain. ^ cent, to return 4 <^ cent, for 
 Convoy and Arrival ------D. B. -- 
 
 John Hanson - Premium on £5'70 on Sugar and Cotton 
 
 ^ Eliza, Policy 33s. Commission \ ^ Cent. 
 Waller & Co. - Premium on c€2100 on Sugar and Rum 
 
 ^ Minerva, Policy 115/6" Commission \ ^ Cent. 
 Mures, Fordyce & Co. Premium on £1100 on Sugar, 
 Cotton, and Mahogany, <^ ditto, Policy 60/6 Com. 
 j ^ Cent. - - 
 
 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 ^ Minerva 
 To Commission - for ^ 4p Cent, on £3770 - - - 
 
 William Todd Dr. to Cotton on Commission. 
 
 For amount of 20 Bales ^ the Ann, sold him, payable 
 at three months - - - - D. B. pa. - - - - 
 
 Mahogany on Commission Dr. to Thomas Kilgour. 
 For Charges paid by him at shipping 80 Planks to 
 Dublin, ^ the Union, O'Hara, consigned for sale to 
 James Forbes & Co» as <^ D. B. pa. - - - - 
 
 d.\ 
 
 517 
 
 214 
 
 112 
 
 385 
 
 55 
 311 
 
 18 
 
 385 
 
 378 
 
 J 4 
 
 II 
 
 10 
 
 10 
 
 13 
 
188 
 
 JOURNAL 
 
 LONDON, AiGLsr, 1850. 
 
 (5) 
 
 6 
 
 9 
 
 10 
 
 11 
 
 23 
 
 16 
 
 27 
 28 
 
 Cash Dr. to Sundries. 
 
 For tlie following Sums received this month. 
 
 To Bills Receivable - - No. 16'9, - - -£450 10 
 
 155, --- 2f)2 1 
 
 181, - - - 500 // 
 
 159, - - - ^S5 15 
 
 176', - - - 4 10 // 
 
 To William Todd - - received in i'nW - - - - - 
 To Interest rec. 1 year's inter, on Stock in Rope- work Co. 
 To Ship Britannia ^ - received our Share of gain 
 To Henry Thornton - received of him - - - - - 
 
 9 
 12 
 23 
 
 18 
 20 
 23 
 26 
 31 
 
 12, 9 
 
 //. - 
 
 Sundries Drs. to Caah. 
 
 For the following Sums paid this month. 
 Bills Payable - - - - No. 98, - - - £^i)l 4 
 
 -100, - - - 1:^9 
 
 - 96, - - - 110 
 
 - 103, - - - 250 
 
 10 
 
 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| 
 Interest ----- for Discounts paid at the Bank 
 
 Charges - - - - as <^ Petty Cash-Book this month 
 
 Bills IlECEivAnLK Dr. to Sundries. 
 
 For Bills receivetl of the following this month. 
 
 To Waller & Co. - No. 183, due Sept. 10 £210 9 /' 
 184, - Oct. 3 68 14 6 
 
 To James Forbes & Co. 185, - Sept. 18 300 // // 
 - 186, - Oct. 2 340 10 // 
 
 I9O8 
 
 210 
 
 22 
 
 157 
 
 20 
 
 2319 
 
 173 
 
 60 
 
 42 
 
 1222 
 
 I 
 
 8 
 
 2374 18 
 
 279 
 640 
 
JOURNAL 
 
 189 
 
 (6') 
 
 LONDON, August, 1850. 
 
 10 7 
 17 
 
 If 
 
 \\ 
 
 10 
 
 3 
 20 
 
 Sundries Drs. to Bills Payable, 
 
 For Bills accepted to the following this month. 
 
 Matthew Goodair - No. 104, due Sept. 18 - - 
 J. & A. Sidney - - - 105, 
 ------ - 106, 
 
 - Oct. 2^220 14 
 12 170 // 
 
 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 
 
 To Brookes & Spencer 
 To Henry Hume & Son 
 
 11 
 4 
 
 22 
 26 
 
 120 n // 
 
 150 6 
 340 12 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. - - 10 Bales ^ Augusta, due Nov. 4 
 
 To Francis Barlow - 10 — ^ Hopewell, - — 4 
 
 To Interest - - - for Amount on Duty and Freight 
 
 To Commission - - for 2\ ^ Cent, on the Sales - 
 
 Rum on Commission Dr. to Sundries. 
 
 For Net Proceeds, &;c. of 50 Pun. ^ Columbus, as follows. 
 
 To Mures, Fordyce & Co. 10 Puncheons, due Oct. 6 
 To Waller & Co. - - - 40 - — — - - — 25 
 To Interest - - - - for Amount on Duty & Freight 
 To Commission - - - for 2j ^ Cent, on the Sales 
 
 136 
 390 
 
 527 
 
 10 
 14 
 
 4 
 
 S99 
 423 
 
 611 
 
 236 
 
 1671 
 
 180 
 
 184 
 
 1 
 
 11 
 
 378 
 
 7 
 16 
 
 117 
 
 524 
 
 5 
 
 23 
 
 670 
 
 2 
 // 
 3 
 5 
 
 10 
 
\£0 
 
 JOURNAL. 
 
 LONDON, August, 1850. 
 
 (7) 
 
 4 
 15 
 
 20 
 
 Sugar on Commission D?\ to Sundries. 
 
 For Net Proceeds, &c. of 40 Hhds. as follows - S. B. 
 
 To M. Goodair 5 Hhds. ^ Fame, due Oct. 7 <£140 10 
 ■ •fe'Mars, - - 18 289 15 
 
 10 
 
 To Proprietors of Hope Estate - 25 Hhds. ^ Minerva, 
 
 due Oct. 10 - 
 for Amount on Duty, &c. 
 
 16 
 
 2 
 
 // 
 16 
 
 To Interest - - 
 To Commission - 
 
 - for 2; 
 
 Cent, on the Sales 
 
 William Todd Dr. to Cotton on Commission. 
 For amoimt of 20 Bales sold him, payable at three mos. D. B. 
 
 Sundries Drs. to Insurance. 
 For the following effected this month - - D. B. 
 
 Proprietors of Hope Estate, for Premium on 
 £1700 on 60 Casks Sugar, ^ Minerva, 
 Jamaica to London, at 9 Guin. ^ Cent. 
 Policy 93s. 6d. Commission 1 70/ - - 173 1 6 
 
 - - Premium on c€600 on 20 Hhds. Sugar, 
 ^ Neptune to Bristol, at 5 Guineas 4f 
 Cent. Policy 33s. Commission 60/ certain 34 13 
 
 Ship Minerva - - for Premium on .£2750 
 insured^on the Ship valued at this Sum, 
 Jamaica to London, at 4 Guin. <^ Cent. 
 certain, Policy 154/ --- 
 
 Insurance Dr. to Sundries. 
 
 For the Premiums and Policies on the above. 
 
 To James Hazard - Prem. and Pol. on £1000 4P Minerva 
 
 To London Assurance Co. ditto on £700 ^ ditto 68 1 6 
 
 on £600 ^ Ntptune 31 13 // 
 
 on £2700 on Ship - 123 4 // 
 
 To Commission - for i ^ Cent, on £2300 
 
 430 
 
 730 
 16 
 52 
 
 1229 
 
 460 
 
 16 
 
 12 
 
 1 
 
 16 
 
 10 
 
 208 
 
 123 
 
 331 
 
 97 
 
 222 
 
 n 
 
 331, 
 
 13 
 
 18 
 
 
 13 
 
JOURNAL. 
 
 191 
 
 (8) 
 
 LONDON, August, 1850. 
 
 // 
 20 
 
 4 12 
 6 9 
 
 10 
 
 31 
 
 Sundries Drs. to Rum on Commission. 
 
 For Amount of 50 Puncheons 4P Columbus, sold this 
 month, D. B. 
 
 William A ins worth 
 Ash & Gurney - 
 James Forbes & Co. 
 
 - 10 Pun. at 9, months 
 _ 10 at 2 ditto . 
 
 - SO 
 
 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. ^ Fame - - - - 
 
 Richard Mortimer - 10 ^ Minerva - - - 
 
 Dennison & Son - - 15 ^ ditto - - - - 
 
 Edward Hemming - 10 ^ Mars - - - - 
 
 Sundries Drs. to Charges. 
 
 For Amount at Delivery, to close the following Accounts 
 D. B. 
 
 Sugar on Commission - - on 40 Hhds. - - - - 
 Rum on Commission - - on 50 Pun. - - - - 
 Cotton on Commission - - on 40 Bales - - - - 
 
 £ 
 
 201 
 220 
 500 
 
 922 
 
 17 
 
 // 
 5 
 
 246 
 522 
 
 777 
 
 2083 
 
 8 
 9 
 S 
 
 21 
 
192 
 
 JOURNAL. 
 
 LONDON, September, 1850. 
 
 (9) 
 
 6 
 10 
 14 
 
 18 
 
 10 
 12 
 17 
 
 20 
 
 26 
 28 
 30 
 
 4 
 
 8 
 
 10 
 
 13 
 
 18 
 
 10 
 
 // 
 22 
 
 11 
 12 
 20 
 28 
 
 20 
 30 
 
 26 
 SO 
 
 Cash Dr. to Sundries. 
 
 For the following Sums received this month. 
 
 To Bills Receivable - - No. 180, - - -£150 u // 
 
 - - - 183, - - - 210 9 // 
 
 182, - - - 225 15 // 
 
 185, - - - 300 // // 
 
 To Ship Minerva - received for Freight, &c.from Jamaica, 
 - - - - viz. William Alston - - -£100 2 11 
 ----- George Coleman - - - 125 1 // 
 
 Richard Bow - - - 128 // // 
 
 William Black - - - 237 14 9 
 
 David Mead - - - - 306 12 6 
 
 To Rum on Commission - received Drawback on SO Pun. 
 To Debentures - received on Goods ^ Jupiter - - 
 To Interest for discounts allowed on Accounts paid this mo. 
 
 Sundries Drs. to Cask. 
 For the following Sums paid this month. 
 Jones & Coleman - paid in full ------ 
 
 Henry Hume & Son paid in full ------ 
 
 Bills Payable - - -No. 101,- - - -£120 10 
 
 102,- - - - 210 5 
 
 104,- - - - 136 10 
 
 Smith & Tindal - - paid in full --.--.-- 
 Sugar on Com. prime and post Entries^ Eliza 256 1 // 
 Freight, &c. ^ ditto. 57 14 S 
 
 Rum on Commission - paid as above ^ ditto. 
 John Gordon - * - - paid him ------ 
 
 Duties - - paid prime Entry ^ Minerva 2000 // 
 post Entry ^ ditto. - - 804 
 
 S 1 
 
 Charges paid on Goods ^ Dolphin, for Jamaica 37 13 4 
 - - as ^ Petty Cash-Book - - - - 22 15 11 
 
 Ship Minerva paid Captain Noble in full - - - . 
 Profit & Loss paid 1 st Clerk's Salary due this day 37 1 
 paid 2d - - ditto - - ditto 15 // 
 
 886 
 
 897 
 
 138 
 
 76 
 
 54 
 
 2053 
 
 399 
 611 
 
 467 
 236 
 
 314 
 
 73 
 
 120 
 
 2804 
 
 60 
 763 
 
 52 
 
 5903 4 7 
 
JOURNAL 
 
 193 
 
 (10) LONDON, September, 1850. 
 
 6 
 
 25 
 If 
 
 26 
 
 4 
 
 // • 
 
 10 
 12 
 
 // - 
 
 15 
 
 1 
 
 15 i 
 
 2 Bills Receivable Dr, to Sundries, 
 
 For Bills received of the following this month. 
 9 To James Forbes & Co. No. 187, due Nov. 20 - - 
 8 To Proprietors of Hope Estate 188, - Oct. 10 £300 // // 
 189, - — 20 325 12 // 
 
 £ 
 500 
 
 625 
 
 522 
 
 1647 
 
 225 
 120 
 
 350 
 
 156 
 62 
 
 s. 
 
 5 
 
 12 
 2 
 
 19 
 
 15 
 
 // 
 
 15 
 10 
 
 // 
 16 
 
 d. 
 
 1) 
 
 II 
 II 
 
 II 
 
 II 
 II 
 
 II 
 
 II 
 
 II 
 
 H 
 II 
 
 II 
 h 
 II 
 II 
 
 II 
 
 9 To Richard Mortimer - - 190, -— -12 ^ - - 
 
 2 Sundries Drs. io Bills Payable. 
 
 For Bills accepted to the following this month. 
 
 7 John Hanson - - - No. 107, due Oct. 2 £125 // // 
 ^......los. ^1 no ^ ^ n 
 
 
 8J.& A. Sidney - - - 109, -Nov. 2 - - - 
 7 Waller & Co. - - - - 110, - Oct. 10 150 10 ,/ 
 ........111 - Nov 4 200 5 // 
 
 
 ^ 
 
 6' Sundries Drs. to Insurance. 
 
 For Return of Premium on £5470 at 4 ^ Cent, for 
 Convoy and Arrival of the following Vessels - D. B. 
 1 London Assurance Co. - - on £3900 . - - . - 
 1 James Hazard ... - on 1570 - - - . - 
 
 £5470 
 
 218 
 
 22 
 84 
 44 
 68 
 
 218 
 
 16 
 
 16 
 
 // 
 // 
 // 
 
 16 
 
 S Insurance "Dr. to Sundries. 
 
 For the above being done on Account of the following. 
 
 7 To John Hanson £510^ Eliza - - 
 
 7 To Waller & Co. 2100 ^ Minerva - 
 
 7 To Mures, Fordyce & Co. - - 1100 <^ ditto - - 
 B To Proprietors of Hope Estate, 1700 ^ ditto - - 
 
 £5470 
 
 
194 
 
 JOURNAL. 
 
 LONDON, September, 1850. 
 
 (11) 
 
 20 
 
 Sundries Drs, to Sundries, 
 
 For Goods shipped on board the Dolphin, Richard Lyon, for 
 Jamaica, by order and for Account and Risk of the follow- 
 ing Persons as f^ Invoices, dated this day. 
 
 Drs. 
 
 Matthew Goodair , 
 
 Waller & Co 
 
 Mures, Fordyce, & Co 
 
 J.&A. Sidney 
 
 Proprietors of Hope Estate... 
 
 Crs 
 
 222 „ 9 1,6 
 162,/12//7 
 301 /»14„8 
 J94,,16/i7 
 665,1 4/, 5 
 
 5 Merchandise 1746„17h9 
 
 5 Charges 
 
 5 Commission 
 
 Q Insurance 
 
 
 5/,14„6 
 6n 8«9 
 4« 7«6 
 8,, 9,/3 
 12«13»4 
 
 37,/13;/4 
 
 6»19,i 1 
 
 5,1 Stf 6 
 
 9/1 6//0 
 
 12„ 5/1 8 
 
 20/l2,/ll 
 
 54„7/.2 
 
 I3„19/,0 
 10/1 10/, 6 
 18/,8/,6 
 24 ,/9 „ 6 
 40// 15/, 6 
 
 5. d. 
 
 108//.S//0 
 
 20 
 
 20 
 
 26 
 
 Debentures Dr, to Merchandise. 
 
 For Amount of Bounties and Drawbacks on the Goods 
 shipped t^ the Dolphin, for Jamaica... D. B. pa. 
 
 Insurance Dr, to London Assurance Company. 
 
 For Premium on 5^1950 insured on Goods ^ the 
 Dolphin, Richard Lyon, for Jamaica^ at 5 Guineas* 
 'f Cent. Policy 110/ D. B. pa 
 
 249 
 184 
 333 
 440 
 739 
 
 1947 
 
 132 
 
 15 
 
 9 J. Forbes & Co. Dr, to Mahogany on Commission. 
 
 For Net Proceeds of 80 Planks, consigned them in July,, 
 due November 1st, as f- Account Sales received this 
 day, amounting to 5^285 116 Irish, at 10^ "^ Cent, 
 exchange D, B.pa 
 
 107 
 
 17 6 
 
 258 
 
JOURNAL. 
 
 195 
 
 (12) 
 
 LONDON, September, 1850. 
 
 26 
 
 30 
 
 15 
 
 Mahogany on Commission Dr, to Sundries. 
 
 To Commission... our Com. on the above at 2 J j- Cent. 
 
 To Waller & Co. for \Net proceeds of 80 Planks ^ the 
 
 Columbus, due November 1st 
 
 Sundries Drs* to Ship Minerva, 
 
 For Amount of Freight, &c. from Jamaica, owing at this 
 date, by the following Persons D.B. 
 
 John Panton 
 
 Thomas Kilgour 
 
 Smith & Tindal 
 
 Brookes & Spencer 
 
 Sundries Drs, to Sundries, 
 
 For amount of the Duty and Freight on the following 
 produce, consigned as ^ the Minerva, from Jamaica 
 D.B. Pa. 
 
 ■Drs.- 
 
 Sugar on Comm^ 140 Hhds. 
 
 Rum on Comm° 52 Pun. 
 
 Cotton on Comm°.... 5 Bales. 
 Mahogany on Comm°.70 Plks. 
 
 Crs 
 
 2514,, 3„10 
 
 242,, 14„ 2 
 
 9,/ 4„10 
 
 38,/ —a 3 
 
 565«18« 10 
 
 145„12„ 6 
 
 6«18„ 7 
 
 22„10„ - 
 
 Duties 2804,, 3„ ij 
 
 Ship Minerva .1 740„14„11 
 
 o 2 
 
 6 
 220 
 226 
 
 56 
 
 82 
 
 124 
 
 93 
 
 357 
 
 6 
 6 
 
 3079 
 
 388 
 
 16 
 
 60 
 
 3544 
 
 18 
 
196 
 
 JOURNAL. 
 
 LONDON, September, 1850. 
 
 (13) 
 
 30 
 
 30 
 
 Sundries Drs. to Commission. 
 For i ^ Cent, on the following Sums paid and received 
 
 Matthew Goodair 
 
 Waller & Co 
 
 Mures, Fordyce & Co 
 
 John Hanson 
 
 J.&A. Sidney 
 
 Francis Barlow 
 
 136«10«- 
 350«15«- 
 330«15»- 
 225«15«- 
 553 » 8ii- 
 250* -,r 
 
 \50„ -„- 
 429« 3«6 
 
 Sundries Drs. to Sundries. 
 
 For Postage of Letters, and Interest due on the following 
 Accounts to this date. 
 
 -Drs. 
 
 Ship Minerva 
 
 Ship Britannia, our | 
 
 Counting-Room & Cellars. 
 
 Matthew Goodair 
 
 Waller & Co 
 
 Mures, Fordyce & Co 
 
 John Hanson 
 
 Hope Estate, our^ 
 
 J.&A. Sidney 
 
 Francis Barlow 
 
 •Cbs. 
 
 Charges 
 Interest. 
 
 II 6 II 
 
 I. 11 « 
 I. 9 
 II 5 II 
 
 u 15 
 I, 4 
 
 2«12i, 5 
 
 27«14« 2 
 
 111 3» 6 
 
 8« 2« 6 
 
 3 II 1 3 // — 
 
 7iil8i, 9 
 
 5iil8i, 2 
 
 —1/ 8» 5 
 
 39iil3iilO 
 
 -I, 1„ 1 
 
 -/, 3,, 4 
 
 100i,16i, 9 
 
 * Account Current Book. 
 
JOURNAL. 
 
 197 
 
 (14.) 
 
 LONDON, September, 1850. 
 
 30 
 
 30 
 
 30 
 
 Proprietors of Hope Estate Dr. to Sundries. 
 
 For the following to close that Account... A. C. B. Pa. 
 
 To Commission for ^ f- Cent, on the sums rec. and paid. 
 
 To Charges for Postage of Letters , 
 
 To Interest for Balance as '^ Account 
 
 To J.&A. Sidney for their f Balance of this Account 
 
 To Hope Estate for our^ Ditto Ditto 
 
 Interest Dr, to Sundries, 
 
 For 3 months Interest due the Partners on sg* 16000 of 
 Stock this day D. B. pa. 
 
 To Henry Thornton on^l2000. 
 
 To John Gordon on 4000. 
 
 5^16,000 
 
 Profit and Loss Dr, to John Gordon. 
 
 For 3 months Salary due him this day, as Managing 
 Partner D. B. pa 
 
 g^ s. d. 
 
 5 
 
 194 
 
 97 
 
 302 
 
 17 
 
 150 
 
 50 
 
 200 
 
 100 
 
 o 3 
 
198 
 
 JOURNAL. 
 
 LONDON, September, 1850. 
 
 (15) 
 
 30 
 
 30 
 
 30 
 
 Profit & Loss Dr. to Sundries 
 To close the following Accounts to this date. 
 
 To Charges 
 
 To Richard Mortimer. 
 
 Sundries Drs. to Profit and Loss* 
 For Gain on the following Accounts to this date. 
 
 Ship Minerva 
 
 Ship Britannia our one-fourth 
 
 Interest 
 
 Commission 
 
 Insurance 
 
 Profit and Loss Dr. to Stock. i 
 
 For Balance of the former Account, being the whole 
 amount of our Gain for the last three months 
 
 ^ 
 
 12 
 
 12 
 
 9 
 10 
 
 10 
 
 931 
 123 
 
 47 
 203 
 
 1306 
 
 1141 
 
JOURNAL. 
 
 199 
 ■ ■■II ■ 
 
 (16) 
 
 LONDON, June, 1850. 
 
 30 
 
 SO 
 
 12 
 
 1 
 
 2 
 
 2 
 
 2 
 
 3 
 
 3 
 
 3 
 
 3 
 
 4 
 
 4 
 
 4 
 
 4 
 
 5 
 
 6 
 
 7 
 
 7 
 
 8 
 
 8 
 
 9 
 
 10 
 
 10 
 
 10 
 
 12 
 
 12 
 
 12 
 
 12 
 
 Balance Dr. lo Sundries. 
 For Closing all Accounts that Balance in our favor. 
 To John Gordon -«»-------. 
 
 To Cash- -«---•-. 
 
 To Funded Property ---------- 
 
 To Bills Receivable ---------- 
 
 To Ship Minerva ----------- 
 
 To Ship Britannia - - our one-fourth - - - - 
 
 To Rope- work Company our one-sixth - - - - 
 
 To Counting- Room and Cellars -----, 
 
 To Sugar on Commission -------- 
 
 To Rum on Commission --------- 
 
 To Cotton on Commission -------- 
 
 To Mahogany on Commission ------- 
 
 To Merchandise ----------- 
 
 To Debentures ------------ 
 
 To Matthew Goodair ---------- 
 
 To Mures, Fordyce & Co. -------- 
 
 To Hope Estate in Jamaica - our one-third - - - 
 To John & Archibald Sidney ------- 
 
 To James Forbes & Co. --------- 
 
 To William Todd 
 
 To Smith & Tindal 
 
 To Ash & Gurney ---------- 
 
 To John Panton ..---.-.... 
 
 To Dcnnison & Son ---------- 
 
 To Edwai-d Hemming --------- 
 
 Sundries Djs. 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 A ins worth ---------- 
 
 Thomas Kilgour ----------- 
 
 London Assurance Company ------- 
 
 James Hazard ------------ 
 
 Stock in Co. ------------ 
 
 'o4 
 
 £ 
 
 s. 
 
 d. 
 
 50 
 
 // 
 
 II 
 
 309 
 
 14 
 
 11 
 
 1851 
 
 2 
 
 S 
 
 2057 
 
 3 
 
 6 
 
 2600 
 
 // 
 
 II 
 
 600 
 
 ff 
 
 1/ 
 
 450 
 
 II 
 
 II 
 
 658 
 
 2 
 
 6 
 
 3394 
 
 1 
 
 11 
 
 461 
 
 14 
 
 8 
 
 16 
 
 3 
 
 5 
 
 60 
 
 10 
 
 3 
 
 27 
 
 3 
 
 10 
 
 132 
 
 15 
 
 u 
 
 15 
 
 1 
 
 6 
 
 103 
 
 3 
 
 6 
 
 3117 
 
 11 
 
 7 
 
 802 
 
 4 
 
 1 
 
 258 
 
 8 
 
 9 
 
 839 
 
 1 
 
 1 
 
 124 
 
 17 
 
 // 
 
 220 
 
 // 
 
 // 
 
 303 
 
 6 
 
 5 
 
 777 
 
 6 
 
 1 
 
 536 
 
 \^ 
 
 10 
 
 
 — 
 
 _- . 
 
 19746 
 
 12 
 
 1 
 
 174 
 
 2 
 
 // 
 
 1087 
 
 4 
 
 // 
 
 38 
 
 15 
 
 // 
 
 43 
 
 12 
 
 10 
 
 205 
 
 9 
 
 // 
 
 329 
 
 19 
 
 6 
 
 120 
 
 13 
 
 5 
 
 29 
 
 15 
 
 // 
 
 486 
 
 // 
 
 // 
 
 89 
 
 19 
 
 4 
 
 17141 
 
 2 
 
 // 
 
 19746 12I 1 
 
END OF JOURNAL D. 
 
LEDGER D. 
 
( 203 ) 
 
 INDEX 
 
 TO LEDGER D. 
 
 A 
 
 Fol. 
 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 
 
 Dcnnison & 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 - - - - 1 1 
 
 Hemming, Edward - - - - 12 
 
 I 
 
 Interest --------5 
 
 Insurance -«----- 6* 
 
 J 
 
 Fol. 
 Jones & Coleman ■ - - - - ii 
 
 K 
 
 Kilgour, Thomas - - - - - 10 
 
 L 
 
 London Assurance Company - - Jl 
 
 M 
 
 Mahogany on Commission - - 4 
 
 Merchandise- ------ 5 
 
 Mures, Fordyce & Co. - - - 7 
 
 Mortimer, Richard -.,-.. 9 
 
 p 
 
 Profit and Loss ------ g 
 
 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 J - - - - 3 
 
 Sugar on Commission - - - - 4 
 
 Sidney, John & Archibald - - 8 
 
 Smith &Tindal 10 
 
 T 
 
 Thornton, Henry ----- 1 
 Todd, William 10 
 
 w 
 
 Waller & Co. « 7 
 
204 
 
 LEDGER. 
 
 (0 
 
 Stock in Co. 
 
 Dr. 
 
 11850 
 July 
 Sep. 
 
 30 
 
 IfTo Sundries - - - - - 
 To Balance, for Net Capital 
 
 £ 
 17141: 
 
 19785 IS 
 
 10 
 
 And which Net Capital belong 
 following Pro 
 
 Henry Thornton |^ - - - 
 John Gordon - ^ - - - 
 
 See Docquel. 
 
 I 
 
 Henry Thornton, London. 
 
 Dr. 
 
 July 
 Sep. 
 
 To Cash - 
 To Baiaiice 
 
 100 
 174 
 
 274 
 
 John Gordon, London, 
 
 Dr. 
 
 Aug 
 Sep. 
 
 To Cash 
 To Ditto 
 
 60 
 120 
 
 180 
 
0) 
 
 LEDGER. 
 
 20n 
 
 Contra. Cr. 
 
 1850 
 July 
 Sep. 
 
 1 
 30 
 
 By Sundries ------------ 1 
 
 Bi/ Projt i^ Loss, for Not GsLin - ----- 15 
 
 £ 
 
 18644 
 
 1141 
 
 11 
 
 2 
 
 d. 
 10 
 
 // 
 
 19785 
 
 13 
 
 10 
 
 to the I 
 portions 
 
 or - - • 
 or - - • 
 
 Partners in the 
 , viz. 
 
 . ^12855 16 6 
 4285 5 6 
 
 V 
 
 
 
 
 £17141 2 // 
 
 Contra. Cr. 
 
 July 
 Sep. 
 
 1 
 28 
 30 
 
 
 1 104 
 5 20 
 5 150 
 
 2 
 
 .'/ 
 
 // 
 // 
 // 
 
 Rir Pncli ____«■«»---- 
 
 Bj/ Interest, for 3 mos. Interest on £12,000 Capital 1 
 
 274 
 
 2 
 
 // 
 
 
 
 
 Contra. Cr. 
 
 Sep. 
 
 SO 
 
 V 
 
 // 
 
 By Interest, for 3 mos. Interest on £4000 of Capital 1 
 jBy Pro/it 8^ Loss, for 3 months Salary - - - - 
 
 5 5C 
 // 100 
 
 6 30 
 
 // 
 // 
 // 
 
 // 
 // 
 // 
 
 
 180 
 
 // 
 
 // 
 
 
 
 
205 
 
 LEDGER. 
 
 (2) 
 
 Cash. 
 
 Dr. 
 
 I80O 
 July 
 
 Aug. 
 Sep. 
 
 To Stock - 
 To Sundries 
 To Sundries 
 To Sundries 
 
 2296 
 2721 
 2319 
 2053 
 
 9391 
 
 Funded Property. 
 
 Dr. 
 
 July 
 Aug. 
 
 26 
 
 To Stock 
 To Cash 
 
 2023 
 1222 
 
 3246" 
 
 Bills Receivable. 
 
 Dr. 
 
 July 
 
 Aug. 
 Sep. 
 
 To Stock - 
 To Sundries 
 To Ditto - 
 To Ditto - 
 
 Bills Payable. 
 
 2440 
 875 
 919 
 
 1647 
 
 5884 
 
 Dr. 
 
 July 31 
 Aug. 31 
 Sep. 30 
 
 To Cash ---. 
 
 To Ditto 
 
 To Ditto 
 
 To Balance J for our Acceptances, not due 
 
 505 
 
 866 
 
 467 
 
 1087 
 
 2026 
 
(2) 
 
 LEDGER. 
 
 207 
 
 Contra. 
 
 Cr. 
 
 1850 
 July 
 Aug. 
 Sep. 
 
 By Sundries ------------ 3 
 
 By Sundries ------------ 5 
 
 By Sundries ------------ 9 
 
 Bi/ Balance on hand ---------- 16 
 
 Ml 
 
 803 
 2374 
 5903 
 1309 
 
 9^9\ 
 
 Contra. 
 
 Cr. 
 
 July 
 Sep. 
 
 By Cash 
 By Balance 
 
 3' 
 
 16 
 
 1595 
 1851 
 
 3246" 
 
 Contra. 
 
 Cr. 
 
 July 
 Aug. 
 Sep. 
 
 By Cash 3: 
 
 By Ditto --- 5 
 
 By Ditto 9 
 
 By Balance, for Bills on hand ------- 16' 
 
 1032 
 
 I9O8 
 
 886 
 
 2057 
 
 5884 
 
 Contra. 
 
 Cr. 
 
 July 
 
 1 
 
 
 31 
 
 Aug. 
 
 31 
 
 Sep. 
 
 30 
 
 1 
 1 
 
 By Stock - 
 By Sundries 
 By Ditto - 
 By Ditto - 
 
 2 
 
 3 
 
 6 
 
 10 
 
 1122 
 580 
 
 527 
 696 
 
 2926 
 
208 
 
 LEDGER. 
 
 (3) 
 
 Ship Minerva. 
 
 Dr. 
 
 1850 
 July 
 Aug. 
 Sep. 
 
 To Stock 1 
 
 To Insurance ------------ 7 
 
 To Cash 9 
 
 To Su7idries - - (Interest) ------- 14 
 
 To Prqfil Sp Loss 1/ 
 
 £ 
 2750 
 123 
 763 
 27 
 931 
 
 4>h96 
 
 Ship Britannia, our One-fourth. 
 
 Dr. 
 
 July 
 Sep. 
 
 To Stock - - 
 To Sundries - 
 To Profit ^ Loss 
 
 1 
 15 
 
 627 
 
 7 
 
 123 
 
 757 
 
 Rope- WORK Company, our One-sixth. 
 
 Dr. 
 
 July 
 
 To Stock 
 
 450 
 
 COUNTING-ROOM AND CELLARS. 
 
 Dr. 
 
 July 
 Sep. 
 
 To Stock - - 
 To Sundries - 
 
 - (Interest) 
 
 1 
 14 
 
 650 
 
 8 
 
 658 
 
(^) 
 
 LEDGER. 
 
 209 
 
 Contra. 
 
 Cr. 
 
 1850 
 Sep. 
 
 By Cash 9 
 
 By Ditto - 12 
 
 By Sundries 13 
 
 By Balance ------------ i6 
 
 897 
 
 357 
 
 740 
 
 2600 
 
 4596 
 
 Contra. 
 
 Cr. 
 
 Aug. 
 Sep. 
 
 By Cash - 
 By Balance 
 
 5 
 16 
 
 157 
 600 
 
 757 
 
 19 
 
 ^9 
 
 Contra. 
 
 Cr. 
 
 Sep. 
 
 SO 
 
 By Balance 
 
 Contra. 
 
 16 
 
 450 
 
 Cr. 
 
 Sep. 
 
 30 
 
 By Balance 
 
 16 
 
 658 
 
210 
 
 LEDGER. 
 
 W 
 
 Sugar on Commission. 
 
 Dr. 
 
 1850 
 July 
 Aug. 
 
 Sep. 
 
 To Stock - 
 To Sundries 
 To Charges 
 
 To Cash 
 To Sundries 
 
 845 
 1229 
 
 8 
 
 2083 
 
 314 
 ^079 
 
 3394 1 1 1 
 
 Rum on Commission. 
 
 Dr. 
 
 July 
 Aug 
 
 Sep. 
 
 To Stock - 
 To Sundries 
 To Charges 
 
 To Cash 
 To Sundries 
 
 381 
 
 6*70 
 
 9 
 
 1061 
 
 73 
 388 
 
 46J 14 8 
 
 Cotton on Commission. 
 
 Dr, 
 
 July 
 Aug. 
 
 Sep. 
 
 15 
 
 To Stock - 
 To Sundries 
 [To Ditto - 
 To Charges 
 
 To Sundries 
 
 13 
 
 139 
 317 
 
 378 
 3 
 
 839 
 
 16" 
 
 Mahogany on Commission. 
 
 Dr. 
 
 July 
 
 Sep. 
 
 To Stock - - - 
 To Thomas Kilgour 
 To Sundries - - 
 To Ditto - - - 
 
 1 
 
 226 
 60 
 
 318 
 
(i) 
 
 LEDGER. 
 
 211 
 
 Contra. 
 
 Cr. 
 
 1850J 
 Aug. 31 
 
 Sep. 
 
 30 
 
 By Sundries 
 
 By Balance 
 
 16 
 
 2083 
 
 3394 
 
 11 
 
 Contra. 
 
 Cr. 
 
 Aug. 
 Sep. 
 
 By Sundries 
 By Cash - 
 
 Sep. 30 By Balance 
 
 16 
 
 922 
 138 
 
 1061 
 
 461 
 
 14 
 
 Contra. 
 
 Cr. 
 
 July 
 Aug. 
 
 Sep. 
 
 20 
 
 30 
 
 By William Todd 
 By William Todd 
 
 By Balafice 
 
 16 
 
 378 
 460 
 
 839 
 
 16 
 
 Contra. 
 
 Cr. 
 
 Sep. 
 
 30 
 
 By James Forbes & Co. 
 By Balance - - - 
 
 P2 
 
 258 
 60 
 
 318 
 
 19 
 
212 
 
 LEDGER. 
 
 (5) 
 
 Merchandise. 
 
 Dr. 
 
 1850 
 July 
 Aug. 
 
 To Stock - 
 To Sundries 
 
 £ 
 
 235 
 
 1671 
 
 1906 
 
 16 
 
 Charges. 
 
 Dr. 
 
 July 
 Aug. 
 Sep. 
 
 To Cash 
 To Ditto 
 To Ditto 
 
 6 
 
 8 
 
 60 
 
 7415 5 
 
 Interest, 
 
 Dr. 
 
 Aug. 
 Sep. 
 
 To Cash - - 
 To Sundries - 
 To Profit Sf Loss 
 
 1 
 200 
 
 47 
 
 248 14 // 
 
 Commission. 
 
 Dr. 
 
 Sep. 30 To Projit S^- Loss 
 
 115 203 10 4 
 
 203 10 
 
(5) 
 
 LEDGER. 
 
 213 
 
 Contra. 
 
 Cr. 
 
 1850 
 Sep. 
 
 20 
 
 // 
 30 
 
 By Sundries - 
 By Debentures 
 By Balance 
 
 1746 
 132 
 
 27 
 
 1906 
 
 16 
 
 Contra. 
 
 Cr. 
 
 Aug. 
 Sep. 
 
 By Sundries -----. 
 
 By Ditto - 
 
 By Ditto 
 
 By Proprietors of Hope Estate 
 By Prqfii Sf Loss 
 
 21 
 
 37 
 2 
 
 // 
 12 
 
 74 15 5 
 
 Contra. 
 
 Cr. 
 
 July 
 Aug. 
 
 Sep. 
 
 5 
 20 
 27 
 
 1 
 31 
 
 // 
 30 
 
 By Cash 
 
 By Cotton on Commission - 
 
 By Cash 
 
 By Cotton on Commission - • 
 By Rum on Commission - • 
 By Sugar on Commission - ■ 
 
 By Cash 
 
 By Sundries ------ 
 
 By Proprietors of Hope Estate 
 
 40 
 1 
 
 22 
 
 1 
 
 5 
 
 16 
 
 54 
 
 100 
 
 5 
 
 248 14 
 
 6 
 4 
 
 // 
 6 
 3 
 7 
 s 
 9 
 10 
 
 Contra. 
 
 By Cotton on Commission - • 
 By Insurance -----. 
 
 By Cotton on Commission - ■ 
 By Rum on Commission - ■ 
 By Sugar on Commission - • 
 By Insurance -----. 
 
 By Sundries ------ 
 
 By Mahogany on Commission > 
 By Sundries ------ 
 
 By Proprietors of Hope Estate 
 
 vS 
 
 Cr. 
 
 July 
 Aug. 
 
 Sep. 
 
 20 
 26 
 30 
 
 91 9 
 18jl7 
 11 10 
 
 11 10 
 
 54 7 
 
 12! 2 
 
 4 // 
 
 I 
 
 203 10 4 
 
214. 
 
 LEDGER. 
 
 Debentures. 
 
 C^ 
 
 Dr. 
 
 ISoO 
 July 
 Sep. 
 
 To Stock - - 
 To Merchandise 
 
 180 
 132 
 
 313 
 
 Insurance. 
 
 Dr. 
 
 July 
 Aug. 
 Sep. 
 
 To Sundries - - - - 
 
 To Ditto 
 
 To Ditto 
 
 To London Assurance Co. 
 To Profit Sf Loss - - - 
 
 385 
 331 
 218 
 107 
 
 // 
 
 1044 
 
 10 
 
 Duties. 
 
 Dr. 
 
 Sep. 
 
 30 
 
 To Cash 
 
 2804 
 
 Profit & Loss. 
 
 Dr. 
 
 Sep. 
 
 To Cash 
 
 To John Gordon - - - - 
 To Sundries - - - - - 
 To Slock in Co. for Net Gain 
 
 52 
 
 100 
 
 12 
 
 1141 
 
 1306 
 
(6) 
 
 LEDGER. 
 
 215 
 
 Contra. 
 
 Cr. 
 
 1850 
 
 July 
 Sep. 
 
 By Cash Sj 
 
 By Ditto g; 
 
 By Balance ------------ l6 
 
 £ 
 103 
 6*7 
 132 
 
 313 
 
 Contra. 
 
 Cr. 
 
 July 
 Aug. 
 Sep. 
 
 By Sundries ------------ 4 
 
 By Ditto 7 
 
 By Ditto ----- 10 
 
 By Ditto 11 
 
 385 
 331 
 218 
 108 
 
 1044 
 
 10 
 
 Contra. 
 
 Cr. 
 
 Sep. 
 
 15 
 
 By Sundries 
 
 13 
 
 2804 
 
 Contra. 
 
 Cr. 
 
 Sep. 
 
 30 
 
 By Sundries 
 
 15 
 
 1306 
 
 1306 
 
 p 4 
 
216 
 
 LEDGER. 
 
 (7) 
 
 Matthew Good air, Jamaica. 
 
 Dr. 
 
 1 1850 
 July 
 Aug. 
 Sep. 
 
 To Stock - - 
 To Bills Payable 
 To Sundries - 
 To Commusion 
 To Sundries - 
 
 204 
 
 136 
 
 249 
 
 1 
 
 S 
 
 595 
 
 Waller & Co. Jamaica. 
 
 Dr. 
 
 July 
 Sep. 
 
 To Stock - - 
 To Insurance - 
 To Bills Payable 
 To Sundries - 
 To Commission 
 To Sundries - 
 To Balance 
 
 637 
 
 214 
 
 350 
 
 184 
 
 3 
 
 8 
 
 38 
 
 143810 4 
 
 Mures, Fordyce & Co. Jamaica. 
 
 Dr. 
 
 July 
 Sep. 
 
 To Bills Payable 
 To Insurance - 
 To Sundries - 
 To Coinmission 
 To Sundries - 
 
 330 
 
 11:^ 
 
 SSS 
 
 1 
 
 6 
 
 785 
 
 15' 
 9 
 
 13 
 
 John Hanson, Jamaica. 
 
 Dr. 
 
 July 
 Sep. 
 
 To Insurance - 
 To Bills Payable 
 To Commissiofi 
 To Sundries 
 To Balance 
 
 4 
 
 58 
 
 7 
 
 4 
 
 10 
 
 225 
 
 15 
 
 // 
 
 13 
 
 1 
 
 2 
 
 7 
 
 14 
 
 II 
 
 13 
 
 9 
 
 16 
 
 43 
 
 12 
 
 10 
 
 329 
 
 11 
 
 6 
 
 
 
 
Cr) 
 
 LEDGER. 
 
 217 
 
 Contra. 
 
 Cr. 
 
 July 
 Aug. 
 Sep. 
 
 By Bills Receivable - - 
 By Sugar on Commission 
 ~ Balance - - - - 
 
 SO By 
 
 150 
 
 430 
 
 15 
 
 595 
 
 d. 
 
 Contra. 
 
 Cr. 
 
 July 
 
 8 
 
 Aug. 
 
 9 
 
 
 1 
 
 
 20 
 
 Sep. 
 
 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 
 
 43810 4 
 
 Contra. 
 
 Cr. 
 
 July 
 Aug. 
 
 Sep. 
 
 By Stock - - - - . 
 By Rum on Commission 
 By Insurance - - - . 
 By Balafice - - - - 
 
 520 
 
 117 
 
 44 
 
 103 
 
 785 
 
 Contra. 
 
 Cr. 
 
 July 
 Sep. 
 
 By Cotton on Commission 
 By Insurance 
 
 306 
 
 22 
 
 329 
 
 11 
 
218 
 
 LEDGER. 
 
 (8) 
 
 Hope Estate in Jamaica, our One-third. 
 
 Dr. 
 
 1850 
 July 
 Sep. 
 
 To Stock - 
 To Sundries 
 
 3175 
 39 
 
 32} 5 
 
 Proprietors of Hope Estate. 
 
 Dr. 
 
 Aug. 
 Sep. 
 
 To Cash 
 I'o Insurance 
 To Sundries 
 To Ditto - 
 
 173 
 208 
 739 
 302 
 
 1424 
 
 John & Archibald Sidney, Jamaica. 
 
 Dr. 
 
 Au^. 
 
 23 
 
 
 1 r- 
 
 
 1/ 
 
 Sep. 
 
 10 
 
 
 20 
 
 
 30 
 
 
 II 
 
 To Cash - - 
 To Bills Payable 
 To Ditto - - 
 To Sundries - 
 To Commission 
 To Sundries - 
 
 5 
 
 42 
 
 14 
 
 6 
 
 390 
 
 14 
 
 10 
 
 120 
 
 // 
 
 11 
 
 440 
 
 1 
 
 13 
 
 2 
 
 15 
 
 14 
 
 II 
 
 16 
 
 997 
 
 // 
 
 Francis Barlow, St. Kitt's. 
 
 Dr. 
 
 July 
 Sep. 
 
 To Bills Payable 
 To Commission 
 To Sundries 
 To Balance 
 
 250 
 
 1 
 
 II 
 
 205 
 
 457 
 
(8) 
 
 LEDGER. 
 
 2ia 
 
 Contra. 
 
 Cr. 
 
 1850 
 Sep. 
 
 30 
 
 By Proprietors of Hope Estate 
 Bt/ Balance ------ 
 
 97 
 3117 
 
 3215 
 
 Contra. 
 
 Cr. 
 
 Aug. 
 Sep. 
 
 By Sugar on Commission -------- 7 
 
 By Bills Receivable ---------- 10 
 
 By Insurance ------------ 
 
 730 
 
 625 
 
 68 
 
 16 
 12 
 
 1424 
 
 Contra. 
 
 Sep. 
 
 By Proprietors of Hope Estate 
 By Balance ------ 
 
 Cr. 
 
 14 
 16 
 
 194 
 
 802 
 
 16 
 
 997 //H 
 
 Contra. 
 
 Cr. 
 
 July 
 Aug. 
 
 By Stock 
 
 By Cotton on Commission 
 
 272 
 184 
 
 457 
 
220 
 
 LEDGER. 
 
 (9) 
 
 James Forbes & Co. Dublin. 
 
 Dr. 
 
 1850 
 July 
 Aug, 
 Sep. 26 
 
 To Stock ------ 
 
 To Rum on Commission 
 
 To Mahogany on Commission 
 
 1 
 
 8 
 
 640 
 500 
 258 
 
 1^99 
 
 Richard Mortimer, Bristol. 
 
 Dr. 
 
 July 
 Aug. 
 
 To Stock - - - - - 
 To Sugar on Commission 
 
 725 
 522 
 
 1247 
 
 17 
 
 10 
 
 10 
 
 William Ainsworth, Manchester. 
 
 Dr. 
 
 Aug. 
 Sep. 
 
 To Rum on Commission 
 To Balance - - - • 
 
 8 
 16 
 
 201 
 120 
 
 322 
 
 Brookes & Spencer, Birmingham. 
 
 Dr. 
 
 Sep. 
 
 To Ship Minerva 
 To Balance - 
 
 12 
 16 
 
 9^ 
 
 423 
 
m 
 
 LEDGER. 
 
 221 
 
 Contra. Cr. 
 
 1850 
 
 Aug.] 
 
 Sep. 
 
 9 Rv Tlill« Ppppivflhlp .....-.-.I 
 
 5 
 10 
 
 16 
 
 640 
 500 
 258 
 
 s. 
 
 10 
 5 
 8 
 
 II 
 II 
 9 
 
 
 
 
 1399 
 
 3 
 
 9 
 
 
 
 
 Contra. Cr. 
 
 July 1 
 Sep. 2 
 
 3 
 
 9 Rv "Rillc Rppfivahlp __.------- 
 
 15 
 
 725 
 522 
 
 15 
 2 
 
 // 
 
 // 
 
 // 
 
 10 
 
 fi Rv Dlttn __--_--__---- 
 
 By Profit Sf Loss - - - - - 
 
 1247 
 
 17 
 
 10 
 
 
 
 
 Contra. Cr. 
 
 Aug. 1 
 
 1 By Merchandise .--------■.- 
 
 6 
 
 322 
 
 10 
 
 5 
 
 322 
 
 10 
 
 5 
 
 
 
 
 Contra. Cr. 
 
 July 
 
 1 Rv ^fr»pTf .__«••••••••>•- 
 
 2 
 
 423 
 
 16 
 
 // 
 
 
 423 
 
 16 
 
 // 
 
 
 
 
^J22 
 
 LEDGER. 
 
 (lo; 
 
 William Todd, London. 
 
 Dr. 
 
 1850 
 July 
 
 Aug. 
 
 To Stock 
 
 To Cotton on Commission 
 To Cotton on Commission 
 
 Jt 
 
 .y. 
 
 d. 
 
 210 
 
 12 
 
 II 
 
 S78 
 
 10 
 
 10 
 
 460 
 
 10 
 
 3 
 
 1049 
 
 IS 
 
 I 
 
 
 
 
 Smith & Tindal, London. 
 
 Dr. 
 
 July 
 Sep. 
 
 To Cash - - 
 To Ditto - - 
 To Ship Minerva 
 
 108 
 2S6 
 124 
 
 469 
 
 13 
 
 Ash & GuRNEY, London. 
 
 Dr. 
 
 July 
 Aug. 
 
 To Cash - - - -^ . 
 To Rum on Commission 
 
 53 
 220 
 
 273 
 
 10 
 
 10 
 
 Thomas Kilgour, London. 
 
 Dr. 
 
 July 
 Sep. 
 
 To Cash - - 
 To Ship Minerva 
 To Balance - • 
 
 SO 
 
 82 
 29 
 
 142 
 
vlO) 
 
 LEDGER. 
 
 22S 
 
 Contra. 
 
 Cr. 
 
 1850 
 Aug. 
 Sep. 
 
 By Cash - 
 By Balance 
 
 5 
 16 
 
 210 
 839 
 
 1049 
 
 13 
 
 Contra. 
 
 Cr. 
 
 July 
 Aug 
 Sep. 
 
 By Stock - - 
 By Merchandise 
 J5y Balance 
 
 2 
 
 6 
 
 16 
 
 108 
 236 
 124 
 
 469 
 
 Contra. 
 
 Cr. 
 
 July 
 Sep. 
 
 By Stock - 
 By Balance 
 
 2 
 16 
 
 53 
 
 220 
 
 273 
 
 Contra. 
 
 Cr. 
 
 July 
 
 By Stock - 
 
 By Mahogany on Commission 
 
 140 
 1 
 
 142 
 
 16 
 13 
 
224 
 
 LEDGER. 
 
 (11) 
 
 London Assurance Company 
 
 Dr. 
 
 1850 
 Sep. 
 
 To Insurance 
 To Balance 
 
 10 
 16 
 
 £ 
 1561 // 
 486 
 
 642 
 
 James Hazard, London. 
 
 Dr. 
 
 Sep. 
 
 To Insurance 
 To Balance 
 
 10 
 
 16 
 
 62 
 
 89 
 
 152 
 
 Jones & Coleman, London. 
 
 Dr. 
 
 Sep. 
 
 To Cash 
 
 399 
 
 Henry Hume & Son, London. 
 
 Dr. 
 
 Sep. 
 
 8 
 
 To Cash 
 
 611 
 
(11) 
 
 ZjEDGER. 
 
 225 
 
 Contra. Cr. 
 
 1850 
 July 
 Aug 
 Sep. 
 
 10 
 31 
 20 
 
 
 4 
 
 7 
 
 in 
 
 ct 
 
 222 
 107 
 
 .V. 
 
 4 
 18 
 17 
 
 d. 
 
 II 
 6 
 6 
 
 Rv Ditfo _---------- __ 
 
 Rv Ditto «.---------__ 
 
 ■ 
 
 642 
 
 /• 
 
 // 
 
 
 
 
 Contra. Cr. 
 
 July 
 Aug 
 
 6 
 2 
 
 By Insurance ------------ 
 
 Rv Ditto ------------- 
 
 4 
 
 7 
 
 55 
 97 
 
 10 
 
 4 
 
 // 
 
 4 
 
 
 152 
 
 15 
 
 
 
 
 CoNTiiA. Cr. 
 
 Aug. 
 
 3] 
 
 By Merchandise ----------- 
 
 6 
 
 399 
 
 7 
 
 6 
 
 
 
 
 ' Contra. Cr. 
 
 Aug 
 
 31 
 
 By Merchandise ----------- 
 
 6 
 
 611 
 
 9 
 
 6 
 
 
 
 
226 
 
 LEDGER.* 
 
 (12) 
 
 John Panton, London. Dr. 
 
 Aug. 
 Sep. 
 
 4 
 30 
 
 To Sugar on Commission -------_ 
 
 To Ship Minerva ------.----- 1 
 
 ! ^ 
 
 8 24() 
 
 i 5:> 
 
 it 
 
 d. 
 
 8 
 9 
 
 203 
 
 6 
 
 5 
 
 
 
 
 Dennison Si Son, London. Dr. 
 
 i 
 
 Aug. 
 
 10 
 
 To Sugar on Commission -------- 
 
 8 777 
 
 6 
 
 1 
 
 
 
 
 Edward Hemming, London. Dr. 
 
 Aug. 
 
 15 
 
 To Sugar on Commission -- - 
 
 8 5SQ 
 
 19 
 
 10 
 
 
 
 
 Balance. Dr. 
 
 Sep. 
 
 30 
 
 Tn Siimflri/'* — - - • >_•-«'« m ■> - ifi 
 
 19746 
 
 12 
 
 1 
 
 
 
 
 
m) 
 
 LEDGER. 
 
 227 
 
 1 
 
 Contra. 
 
 
 Cr 
 
 
 |i»50 
 iSep. 
 
 30 
 
 
 ! ^ 
 
 6 S03 
 
 i 
 i 
 
 s. 
 6 
 
 d. 
 5 
 
 1 
 
 J 
 
 
 
 Contra. Cr. 
 
 Sep. 
 
 30 
 
 
 6 777 
 
 6 
 
 1 
 
 
 
 
 
 Contra. • Cr. 
 
 1 
 Sep. 
 
 1 
 
 30 
 
 
 5 5SQ 
 
 19 
 
 10 
 
 
 
 
 
 Contra. Cr. 
 
 1 
 Sep. 
 
 30 
 
 
 19746 
 
 12 
 
 I 
 
 
 
 
 
 Q 2 
 
END OF LEDGER D. 
 
229 
 
 APPENDIX: 
 
 CONTAINING, 
 
 I. QUERIES, with their ANSWERS, on Bills and Merchants' 
 
 Accounts. 
 
 1. Wnat is nicant by a Receipt ? 
 
 Ans. A Receipt is a written acknowledgement of having a sum of money, or 
 a bill, in settlement of an Accomit. 
 
 2. What is meant hy a Bill ? 
 
 Ans, A Bill is a written obligation to pay a certain sum at a specified time. 
 
 3. Hoto many kinds of Bills are there ? 
 Ans, Two: Inland and Foreign Bills. 
 
 4. What is an Inland Bill ? 
 
 Ans, A Bill payable in the same Country where it is drawn. 
 
 5. How are Inland Bills distinguished? 
 
 Ans. Into Drafts and Promissory Notes ; the former containing an order, 
 and the latter a promise. 
 
 6. How many persons are generally concerned in an Inland Bill? 
 Ans. Two : The Drawer and Acceptor. 
 
 7. Who is meant by the Drawer ? 
 
 Ans. The Person to whom tlie Bill is made payable, or who recovers the sum 
 or value of the Bill. 
 
 8. Who is vieant by the Acceptor ? 
 
 Ans. The Person on whom it is drawn, and who pays the Value when due. 
 
 9. What is meant by accepting a Bill ? 
 
 Ans. Signing your name under that of the Drawer, by which you bind your- 
 self to pay it when due, as having received the value. 
 
 10. What is meant by indorsing a Bill? 
 
 Ans. The Holde- of a Bill, before he can pay it away, when it has been 
 made payable to his order, must indorse it, (by writing his name on the back 
 of it, across the paper or stamp, and against the end of the line) being in effect 
 a proaiise to pay, (if the Bill be duly presented,) should the Acceptor j or an3 
 of the preceding Indorsers fail. 
 
 1 1 . How many kinds oj^ Indorsations are there ? 
 Ans. Two : Blank and Special Indorsements. 
 
 12. What is meant by a Blank or General Indorsement, 
 Ans. Writing your name only on the back of the bill. 
 
 13. What is meant by a special indorsement ? 
 
 Ans. When the Holder names the person to whom it is indorsed, the Bill 
 is said to be specially indorsed. 
 
 ci 3 
 
^230 QUERIES ON INLAND BILLS. 
 
 14. Which of the two Indorsements are to be preferred in remitting Bills f 
 Ans. A special indorsement ; because, should the Bill fall into impro- 
 per hands, the person's name to whom it is indorsed must be Forged before it 
 can be negociated, and consequently fraud or imposition is prevented as 
 much as possible. 
 
 15. When the Term of a Bill is expressed in Months, vohether are Calendar or 
 Lunar Months understood ? 
 
 Ans. Calendar Months are always understood. 
 
 16. Explain this by an Example. 
 
 Ans. Suppose a Bill, dated on 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 on 1st February at one month's date, the term expires on the last 
 or 28th of February, in common years, but on the 29th in leap years. 
 
 17. What is understood by Days of Grace? 
 
 Ans. Days of Grace are a certain number of days granted after the term of 
 the Bill is expired. Three days are allowed in Great Britain. 
 
 18. Are Days of Grace allotvedon Bills drawn at sight? 
 
 Ans. No : They must be either paid, or protested, when presented. 
 
 19. If a Bill falls due on a Sunday, or any holiday at the Bank, when must it 
 be paid? 
 
 Ans. On Saturday, or the day before the holiday. 
 
 20. Is a Bill dated on Sunday considered valid? 
 
 Ans. No : at least Bankers will not discount such, as it is presumed no busi- 
 ness was transacted on that day. 
 
 21. What is meant by getting a Bill discounted ? 
 
 Ans. To discount a Bill means to procure Cash for it before it falls due. 
 
 22. How is this done ? 
 
 Ans. By indorsing the Bill to any person or banker, who pays the money, 
 deducting Interest for the time it has to run. 
 
 23. When a Bill is made payable at so many Weeks after date, how is the time 
 of Payment known ? 
 
 Ans. By allowing seven days to the week, and reckoning the number of days 
 from the date of the Bill. 
 
 24<. PVhat is meant by protesting a Bill? 
 
 Ans. A Protest is an instrument in writing (taken by a notary public) in 
 favour of the holder of the Bill, which is not duly accepted or paid. 
 
 25. When should a Bill be presented for payment ? 
 Ans. Upon the last day of Grace, and within bank hours. 
 
 26. When ought a Bill to be protested, if not paid? 
 
 Ans. 'Ihe evening of the day on which it falls due, or last day of grace. 
 
 27i What is the consequence should the Holder neglect to protest the Bill in due 
 time ? 
 
 Ans, He loses recourse against the Drawer and Indorsers, and can sue the 
 Acceptor only for payment. 
 
 28. When ought Inland Bills not paid to be returned? 
 
 Ans. Inland Bills may be kept fourteen days, but not longer. 
 
 29. Hovi soon can payment of a Bill be inforced after it has been protested ? 
 Ajis. a charge may be given immediately, and six days thereafter the Ac- 
 ceptor or his property may be attached. 
 
 30. For what length of time is a Bill infoixe ? 
 
QUERIES ON FOREIGN BILLS. 231 
 
 Ans. A Bill continues effectual for six years, although not regularly pro- 
 tested ; and forty years when duly protested. 
 
 31. What is meant bi/ a ¥oREiGT<i Bill? 
 
 Ans. It is a written order from a person in one country, addressed to another 
 in a different country, requiring him to pay a certain sum to a third person, or 
 to his order, and that either on demand, or at a specified time. 
 
 32. What is understood by Usance ? 
 
 Ans. Usance is the time of one, two, or three months after date, or after 
 sight, according to the custom of the places between which the Exchanges 
 run, 
 
 33. What is meant by double or treble usance f 
 
 Ans, Double or treble usance, is double or treble the usual time ; and half 
 usance is half the time. 
 
 34. Hovo many Persons are generally concerned in a Foreign Bill ? 
 
 Ans, Sometimes three, but generally four ; viz. two at the place where the 
 Bill is drawn, and two in the country where it is payable. 
 
 35. Hovo are these Persons named ? 
 
 Ans, The Drawer, Payee, Drawee, and Holder. 
 
 36. Who is meant by the Drawer? 
 Ans, The person who makes out the Bill. 
 
 37. Who is meant by the Payee? 
 
 Ans. The person to whose order ^ or in whose yavor the Bill is drawn. 
 
 38. Who is meant by the Drawee ? 
 
 Ans, The person on whom the Bill is drawn. 
 
 39. Who is meant by Me Holder of a Bill^ 
 
 Ans. The person to whom the Bill is indorsed, or in whose possession it 
 remains at the time of payment. 
 
 40. Who is meant by the Indorser ? 
 
 uins. The person who first writes his name on the back of the Bill. 
 
 41. Who is meant by the Indorsee? 
 
 Ans. The person to whom the payee has indorsed the Bill. 
 
 42. What is meant by a Set of Exchange ? 
 
 Ans. Two, three, or four bills drawn at the same time, of the same tenor 
 and date. 
 
 43. For tvhat purpose are these Bills so dratvn ? 
 
 Ans, To be transmitted by different ships or posts, as a security against ac- 
 cidents or delays ; and when one of them is accepted and paidy the others are 
 null and void. 
 
 44. How is the time of payment fixed on Bills cfier sight ? 
 
 Ans. The Acceptor marks the date of his acceptance, and the term of tiie 
 Bill is computed from the time it was accepted, and not from the time it was 
 drawn. 
 
 45. When ought Foreign Bills not paid to be returned to the party from tvhom 
 they were received ? 
 
 Ans. Foreign Bills should be returned in course of post, or at all events 
 within three posts. 
 
 46. What is meant by a Bill of Parcels ? 
 
 Ans. A Bill of Parcels is.a note of the quantity and yalue of goods sold, arid 
 delivered by the Seller to the Purchaser, along with the goods. 
 
 q4 
 
232 QUERIES ON FOREIGN BILLS. 
 
 47. Hovo is a Bill of Parcels made out ? 
 
 Ans. When it is a copy of the Goods sold, and delivered at the time of pur- 
 chase, the expression is, Bought of A. B. 
 
 48. If a Bill of Parcels be for goods sold at a former period, hotv is it ex- 
 pressed'^ * 
 
 A'fis. We write, Mr. C. D. to A. B. ; or Mr C. D. to A. B. Dr. ; and place 
 the dates (if more than one) on the margin. This is called a general account. 
 
 49. What is an Invoice ? 
 
 Ans. An Invoice is an account of Goods generally sent off by sea, either in 
 consequence of an order from the Person to whom they are sent, and at his 
 risk, or consigned to him for sale, at the risk of the Shipper. 
 
 50. For vohat purpose is the clause, " Errors Excepted''' prefixed to Invoices, 
 and other accounts? 
 
 A71S. That the Subscriber may have it in his power afterwards to correct 
 errors, should any be discovered. 
 
 51. What is an Account Sales? 
 
 Ans. It is an account of goods sold on Commission^ drawn out by the Agent, 
 and sent to his employer, who made the consignment. 
 
 52. What is meant by the Net Proceeds ? 
 
 Ans. The Sum which remains after all charges attending the sales have been 
 deducted, and which sum is due to the person from whom you received the 
 consignment. 
 
 53. When the debts are not guaranteed by the agent, but are at the risk of the 
 employer^ how should he make out the Account- Sales ? 
 
 Ans. In the Preamble it may be stated at whose risk the goods have been 
 sold, or the agent should prefix to his signature, ^'^ Bad debts excepted," other- 
 wise, in strictness, he becomes accountable for the same. 
 
 54. When the Agent guarantees the debts, is it necessary to mention in the Ac- 
 count-Sales the names of the Purchasers? 
 
 Ans. It is not absolutely necessary, although in many instances it is done ; 
 because it is a matter of indifference to his Employer to whom he sold the 
 goods. 
 
 53. What is the duty of an Agent? 
 
 Ans. An agent should procure the intelligence of the state of trade at the 
 place where he resides ; of the quantity and quality of the goods in the 
 market; their present prices, and the probability of their rising or falling; to 
 pay exact obedience to the order of his Employers ; to consult their interest in 
 matters referred to his discretion; to execute their business with all possible 
 Jispatch ; to be early in his intelligence ; correct in his Accounts ; and punc- 
 tual in his correspondence. 
 
 56. What is meant by an Account- Current? 
 
 Ans. An Account-Current is a state of our Mercantile Transactions with any 
 person, drawn out in a plain circumstantial manner.^ arranged in the form oi 
 Dr. and Cr., and which exhibits the state of our affairs up to the date at which 
 it is made out. 
 
 51 Does it require a knowledge of Book-keeping to understand the nature of an 
 Account-current ? 
 
 Ans. Yes : because the particulars are narrated as expressed in the Journal ; 
 and where the collective term Sundries occurs in the Ledger, every reference is 
 supplied. 
 
 58. How is interest calculated on Accounts- Current? 
 
QUERIES AND ANSWERS ON BOOK-KEEPING. 233 
 
 Ans. The usual method is to compute the interest on each sum respectively 
 on the Dr, and Cr. sides of the account. 
 
 59. Is there not a preferable to this f 
 
 Ans, Yes : the best method is to add and subtract the sums on the Dr. and 
 Cr. sides as they become due, and then multiply the several balances by the 
 days which intervened between each transaction, and if the balances be due at 
 one time to you^ and at another to your Correspondent^ extend the products in 
 separate columns, and compute the interest in the difference of the sums of 
 these columns. 
 
 60. Why should a preference be given to this last method? 
 
 Ans, Because it is not only more expeditious, by reducing the computation 
 to one operation (by a common divisor), but this method exhibits the balance 
 due to the respective parties at the different dates of the transactions. 
 
 11. QUERIES, with their ANSWERS, on Book-keeping. 
 
 1. What is BOOK-KEEPING ? 
 
 Book-keeping is the Art of recording the Transactions of Persons in Trade, 
 in such a manner as to exhibit a distinct view of the state of their Affairs. 
 
 2. What is meant by single entry ? 
 
 Single Entry chiefly records Transactions on credit by simply debiting 
 the Person who receives any thing, and crediting the Person who gives or 
 delivers any thing. Of course the Ledger affords to the Owner no other 
 knowledge but the debts which are owing him, and what he owes to others, 
 
 3. What is understood by double entry ? 
 
 When Books are kept on the principles of Double Entry, every Sum or 
 Transaction which is entered on the Dr. side of any Account, the same sum 
 must be carried to the Cr, side of other Accounts. The Ledger exhibits in a 
 concise point of view, not only the debts due tp, or by you, as in Single 
 Entry ; but also the amount of the Cash and Bills — the amount of the Pur- 
 chases and Sales, the value of the Goods on hand, the Gain or Loss on each 
 article, or on the whole. 
 
 4. How many methods are there of Book-keeping as founded on distinct 
 principles ? 
 
 Ans. The Mode or Form of keeping Books, varies according to the peculiar 
 nature of the Business ; but there are, strictly speaking, only two methods : 
 namely, Book-keeping by Single and by Double Entry. 
 
 5. What information should a Merchants Books exhibit ? 
 
 Ans. The information which a Merchant's Books exhibit, may be reduced 
 to the three follov/ing heads ? 
 
 1st. The Debts owing to him, and those which he owes to others. 
 
 2d. The Goods or other Property belonging to him at commencement or 
 last balance ; the amount sold or otherwise disposed of; and the quantity and 
 value still on hand. 
 
 6- What is the use of the Day-Book ? 
 
 Ans. The Day- Book records the sales, or disposal of Goods ; and every other 
 Transaction which cannot with propriety be entered in the Subsidiary Books, 
 as Cash and Bills, &c. 
 
 7. How many Subsidiary Books are generally used in Business'? 
 
 Ans. The number of SuhsidLry Books, vary according to the nature of the 
 
234 QUERIES AND ANSWERS ON BOOK-KEEPING. 
 
 business ; but the following are the principal Books. — Invoice Book — Book oj 
 Shipments — Sales Book — Cash, and Bill-Books. 
 
 8. What is the use of the Journal "? 
 
 Ans. The Journal contains an arrangement of the whole transactions in each 
 month, the Drs. and Crs. pointed out, that they may be easily posted into the 
 Ledger. 
 
 9. What is the use of the Ledger ? 
 
 Ans. The Ledger collects together transactions of the same, or similar kind, 
 under their respective heads, and for this purpose it is divided into several 
 Accounts, the Dr. and CV. sides being opposite. 
 
 10. What is the General Rule Jbr distinguishing Dr. and Cr.? 
 
 Ans. Every Article received, or Person accountable to you is Dr., and every 
 Article sold or delivered, or Person to whom you are accountable is Cr. ; Or 
 in other words : every thing received, or Person receiving any thing is Dr., 
 and every thing sold or delivered ; or Person delivering any thing is Cr. 
 
 IL Hotv is the Jirst part of the Inventory journalized'^ 
 
 Ans. Sundries Drs. to Stock. 
 
 Cash, for the balance on hand, — Goods or Property for the value ^ Inven- 
 tory. — Bills Receivable, for accepted bills in your possession. — Personal Ac- 
 counts, for the sums due to you in open Accounts. 
 
 12. Hoif} is the second part of the Inventory journalized ? 
 
 Stock Dr. to Sundries. 
 
 To Personal Accounts for the sums you owe in open Accounts ; and to Bills 
 Payable for your acceptances not due or paid. 
 
 I. How are the following Cash Transactions stated ? 
 
 13. When you receive payment of a Personal Account ? 
 Ans. I debit Cash, and say To A. B., received of him, 
 
 14. When you pay a Personal Account ? 
 
 Ans. I credit Cash, and say By A. B., paid him. 
 
 15. When you receive Payment, and alloto a Discount f 
 
 Ans. I debit Cash To A, B. for the full sum ; and then credit Casli, and say 
 By Interest for Discount. 
 
 16. When you pay Money, and receive a Discount ? 
 
 Ans. I credit Cash, By A. B. for the whole sum, and then debit Cash, and say, 
 To Interest for discount. 
 
 17. When you receive Rents, Freights, S^c.from Accounts of Property ? 
 Alls. I debit Cash, and say. To the Property, from which they arise. 
 
 18. When you receive money not connected, mth any Account ? 
 
 Ans. I debit Cash, To Profit and Loss, if it be a gain arising from the business: 
 or, I debit Cash To Stock, if it be a sum which does not arise from the busi- 
 ness, such as a legacy received, or a wager won. 
 
 19. When you pay Charges on Accounts of Property ? 
 
 Ans I credit Cash, and say, By the Property, for repairs, or the like. 
 • 20. When you pay money not connected \K)ith any Account ? 
 Ans. I credit Cash, By Charges, if any incidental charge. 
 
 or By House Expenses, for private expenses. 
 
 or By Profit and Loss, for Interest on Money borrowed. 
 
QUERIES AND ANSWERS ON BOOK-KEEPING. 23.' 
 
 II. Hovo are thefollovoing Bill Transactions recorded, 
 
 21. When you receive a Bill in settlement of an Account^ 
 Ans. I make Bills Receivable Dr. to A. B. 
 
 22. When you grant or Accept a Bill f 
 
 Ans. I make the Person (A. B.) to whom granted, Dr. to Bills Payable, 
 
 23. When you receive payment of a Bill? 
 Ans. I debit Cash, and say, lo Bills Receivable. 
 24'. When you pay or retire a Bill ? 
 
 Ans. I credit Cash, and say, By Bills payable, 
 
 25. When you discount a Bill ? 
 
 Ans. I first debit Cash, and say, To Bills receivable for the sum of the Bill, 
 and then credit Cash, and say. By Interest for the discount. 
 
 26. When you indorse or pay away a Bill ? 
 
 Ans. I enter A. B. (to whom indorsed) Dr. to Bills Receivable. 
 
 27. When you draxo and remit a Bill f 
 
 Ans. I may either make A. B. (to whom remitted) Dr, to C. D. on whom 
 drawn ; or. Bills Receivable Dr. to C D., and then A. B, Dr. to Bills Re- 
 ceivable. 
 
 27. When you renew a Bill ? 
 
 1st. If the Bill be in my own hands ; 
 
 I make A. B., the Acceptor, Dr. to Sundries; viz. To Bills Receivable, for the 
 sum of the old Bill ; To Interest, for the interest included in new Bill. — And 
 then Bills Receivable Dr. to A. B. for the new Bill. 
 
 Note. This entry supposes interest included in the new Bill. If the 
 interest for the additional time be paid in Cash ; I debit Cash, and say, To 
 Interest ; or, if no Interest is allowed, there is no necessity for any entry when 
 the Bill was renewed. 
 
 2d. If I have indorsed or paid away the Bill ? 
 
 Ans. I credit Cash, By A. B. when you pay his Bill, and then A. B. Dr. to 
 Interest for the interest ; lastly, I enter Bills Receivable Dr. to A. B. for the 
 new Bill. 
 
 28. When you protest a Bill f 
 
 1st. If the Bill be in my own hands; 
 
 I enter A. B., from whom we received it Dr. to Bills Receivable ; and then 
 I credit Cash, and say. By A. B. for expenses of protest. 
 
 2d. If I have paid away or remitted the Bill ; 
 
 1 credit Cash, By A. B. paid his bill. 
 
 or, 
 
 A. B. Dr. to Sundries ; viz. To CD. (to whom the bill was remitted) for the 
 amount of the Bill, with charges of protest : and To Charges for additional 
 expences paid by us. 
 
 IV. How are the following Transactions in Purchasing Goods stated, 
 
 29. When you buy Goods for Cash ? 
 Ani. I credit Cash, and say. By Goods. 
 
 30. When you buy Goods on Credit ? 
 
 Ans. I make Goods Dr. to A. B. (the purchaser.) 
 
 31. When you purchase Goods on Bill? 
 
236 QUERIES AND ANSWERS ON BOOK-KEEPING. 
 
 Ans. First, I make Goods Dr. to A. B., and when I accept his draft; I make 
 him Dr. to Bills Payable. 
 
 32. When you pay freight, duty, or other charges on Goods ? 
 Ans, I credit Cash : By Goods paid charges. 
 
 V. HoU) are thejbllomng Transactions in Selling Goods entered? 
 
 33. When you sell Goods for Cash ? 
 
 Ans. I debit Cash, and say, To Goods, for the amount. 
 
 34. When you sell Goods on credit? 
 
 Ans, I make A. B. (the buyer) Dr. to Goods. 
 
 35. When you sell Goods on Bill ? 
 
 Ans. First I make A. B. Dr. to Goods, and then when he accepts my draft 
 on him. I enter Bills Receivable Dr. to A. B. 
 
 36. When you receive a Bounty or Drawback on Goods exported ? 
 
 Ans. I make Debentures Dr. to Goods ; and when I receive payment, I 
 debit Cash, and say. To Debentures ? 
 
 VI. Hotvare thefollotving Transactions in Bartering or Exchanging Goods 
 stated? 
 
 37. When the value received is exactly equal to the value delivered ? 
 Ans. I make Goods received Dr to Goods delivered. 
 
 38. When the values are unequal, and the difference to be settled at a future 
 ^'eriodf 
 
 Ans. I first make Goods received Dr. to A. B, for the amount, and then 
 A. B, Dr. to Goods delivered for their amount. 
 
 39 When the values are unequal^ and the difference settled by Cash or Bill at 
 the time ? 
 
 Ans. \st. If the value received be greater, I enter Goods Dr. to A. B. for 
 the amount ; then I credit Cash By A. B. for the sum paid him, and A. B. Dr. 
 to Bills Payable for the amount of my Bill, 2dly. If the value delivered be 
 greater, I make A. B. Dr, to Goods for the amount ; then I debit Cash To 
 A. B. for the sum I received ; and Bills Receiveable Dr. to A. B. for his ac- 
 ceptance. 
 
 Vir. Hov3 are thefollomng Transactions in Shipping Goods entered ? 
 
 40. When you ship off Goods in consequence of orders ? 
 Ans. I make A. B. Dr. to Sundries. 
 
 41. When you ship (ff Goods to your Agent as an adventure? 
 
 Ans. I make Adventure to — Dr. to Sundries, viz. To Goods, 'To Charges, 
 2 Commission, and To Insurance, (if any.) 
 
 42. When the Agent renders an Account- Sales ? 
 
 Ans. I enter Agent Dr. to Adventure to — for the Procee^/f, which, if greater 
 than the outset charge, the difference is gain. 
 
 43. How is the Account closed ? 
 
 Ans. I make Adventure to — Dr. to Profit and Loss ; but if there has been 
 a loss, I reverse the entry. 
 
QUERIES AND ANSWERS ON BOOK-KEEPING. 2S7 
 
 VIII. Hotv are thejolloxuing Transactions relating to Goods received to sell 
 on Commission, 5^a^e^ ? 
 
 44. When you pay chai'ges on Goods consigned? 
 
 Ans. If Credit, Cash, and say, By Goods on Commission. 
 
 45. When you make a sale of these Goods f 
 
 Ans. If for Cash,! d<ih\t Cash To Goods on Commission \ or i^ on credit^ A, B, 
 Dr. to Goods on Commission. 
 
 46. When you take any of these Goods to Account ? 
 Ans I make. Goods Dr. to Goods on Commission, 
 
 47. When you make out the Accoujit-Sates? 
 
 Ans. I enter. Goods on Commission Dr. to Sundries, viz. To Charges, 7^o 
 Commission, To Consigner for net Proceeds. 
 
 IX. Iloto are thejbllotving Transactions in making Insurances Journalized? 
 
 48. When you effect Insurance on your own Account on Goods outward ? 
 Ans. If on Goods by way of Adventure, I make Adventure Dr. to the Broker 
 
 or Assurance Company ; or, if on Goods ^ order of another person, I enter 
 A. B. Dr. to Sundries, viz. To the Broker for prem. and policy ; To Commission 
 lor ^ ^ Cent. 
 
 49. When you effect Insurance on your own Account, on Goods homeward ? 
 Ans. I enter Goods Dr. to the Broker or Company, for premium and policy. 
 
 50. When you effect Insurance on another Person's account ? 
 Ans. I make the Person Dr. to the Insurance Company. 
 
 51. When a return of premium is claimed Jbr convoy and arrival, for insurance 
 on another person? 
 
 Ans. I make the Broker or Itisurance Company Dr. to A. B., for whose 
 account the insurance was made. 
 
 52. When a return of premium is claimed on your account Jbr convoy and 
 arrival ? 
 
 Ans. I make the Broker or Insurance Dr, to the Goods on which the insur- 
 ance was made. 
 
 X. How are the following Transactions in Bankruptcy stated ? 
 
 53. When the failure is a total loss ? 
 
 Ans. I make Profit and Loss Dr. to the Bankrupt, for the amount of my 
 claim. 
 
 54. When you receive a Composition ? 
 
 Ans. If in Cash, I debit Cash To the Bankrupt; or, if a Bill, Bills Receivable 
 Dr. to Ditto ; then Profit and Loss Dr. to the Bankrupt for my loss. 
 
 55. Should the Bankrupt at any after period voluntarily pay the deficiency ? 
 Ans, I debit Cash, To Profit and Loss for the sum received. 
 
 5Q, When the Loss by a Failure is known at the time of Balancing? 
 
 Ans, I make Profit and Loss Dr. to the Bankrupt for the loss, and carry 
 the difference to the Balance Account, which is the composition which I have 
 to receive. 
 
238 QUERIES AND ANSWERS ON BOOK-KEEPING. 
 
 Queries on the Ledger Accounts and Balancing the Books. 
 
 1. Hotx) many hinds of Accounts does the Ledger contain ? 
 
 Ans. When the Books are kept by Double Entry, the Ledger contains the 
 three following, viz. Personal, Real, and Nominal, Accounts. 
 
 2. What does Personal Accounts contain on the Dr. and Cr. sides? 
 
 Ans. A. B., or any Person's account, contains on the Dr. sides the sums 
 which he is accountable to me ; and on the Cr. those for which I am account- 
 able to him. The balance shows how much is owing. 
 
 3. Hotv are Personal Accounts balanced? 
 
 Ans. If the Dr. side be greatest, enter the difference o^ Balance, and if the 
 Cr. be greatest, the contrary; first crediting or debiting the account for the 
 difference accordingly. 
 
 4. What does Bills Receivable Account contain on the Dr. and Cr. 
 sides ? 
 
 A71S. Bills Receivable contains on the Dr. the Bills I receive for any debt 
 owing me ; and on the Cr., those I receive payment of, or which I discount, or 
 pay away. 
 
 5. Hoixi is Bills Receivable Account balanced? 
 
 Ans. By carrying the difference (which is the Bills on hand) to the Dr. of 
 Balance., first crediting the account for the same. 
 
 6. What does Bills Payable Account contain on the Cr. and Dr. sides? 
 Ans. Bills Payable contains on the CV., the Bills I accept ; and on the Dr., 
 
 those I have paid. 
 
 7. How is Bills Payable Account balanced? 
 
 Ans. By carrying the difference (which is -the sum I owe in accepted Bills) 
 to the Cr. of Balance, first debitijig the account for that sum. 
 
 8. What is meant by the term Real Accounts ? 
 
 Ans. Real Accounts are Accounts of any kind of Property, such as Cash, 
 Goods, Ships, Houses, Lands, or the like. 
 
 9. What does Cash contain on the Dr. and Cr. sides? 
 
 Ans. CXsh contains on the Dr. the sums of money I receive, and on the Cr. 
 the money I pay. 
 
 10. Hoxa is the Cash Account balanced? 
 
 Ans. By carrying the difference (which is the money on hand) to the Dr. of 
 Balance. 
 
 11. What does Goods contain on the Dr. and Cr. ? • 
 
 Ans. Goods, or any other Property, contains on the Dr. the amount of the 
 purchases, and all charges ; and on the Cr. the sales and other returns. 
 
 12. Hox\3 is an Account oj' Goods balanced? 
 
 Ans. \st. W^hen the Goods are all sold, by Profit and Loss, if the Cr. side be 
 greater the difference is gain, which 1 carry to the Cr. of Profit and Loss 
 account; but if the Dr. side be greater, the difference is loss, which I carry to 
 the Dr. side of Profit and Loss. 2d. When the Goods are all on hand, I enter 
 the amount or value on the Dr. side of Balance, first crediting the account for 
 the same. 3d. When part of the Goods is on hand, I ascertain the value of the 
 part unsold, which I enter on the Cr. side of the account, then the difference 
 of the two sides will show the^afw or loss, which I carry to the proper side of 
 Profit and Loss, and the value on hand to the Dr. side of Balance. 
 
 IS. What is meant by Nominal Accounts ? - 
 
 Ans. Nominal Accounts are those of Stock and Profit and Loss. 
 
QUERIES AND ANSWERS ON BOOK-KEEPING. 239 
 
 14. What does the Stock Account represent "? 
 
 Ans. Stock represents the Name of the Owner of the Books. 
 
 15. What does Stock contain on the Dr. and Cr. sides ? 
 
 Ans. The Dr. sides contains the amount of my debts, and the Cr, the amount 
 of my effects at last Balance, or at begining the Books. 
 
 16. What does the different of the two sides of Stock show? 
 Ans. My Stock or Capital at the period referred to. 
 
 17. What does the Frof it and Loss Accoujit on the Dr. and Cr. sides? 
 Ans. Profit and Loss Account contains on the Dr. every article oi' loss or 
 
 charge against the business ; and on the Cr. every article oi' gain or advantage 
 arising from the business. 
 
 18. What does the difference of the Profit and Loss Accowit shotv, when the 
 several items from closing the Ledger Accounts are posted? 
 
 Ans. The difference shews the Net Gain or Loss on the business. 
 
 19. To What Account is the difference of Vroyit: and 'Loss carried, at Ba^ 
 lancing f 
 
 Ans. To the Cr. of Stock, if there has been a gain on the Business ; but to 
 the Dr. side if a loss. 
 
 20. What does Charges Account contain on each side ? 
 
 Ans. On the Dr. side are entered all Expenses paid or incurred on the 
 business which do not belong to any particular account; on the Cr. usually 
 the sums we charge our Employers, for warehouse rent, postages or the like. 
 
 21. What does House Expenses contain on each side? 
 
 Ans. On the Dr. side the sums of money, or the value of any thing else, 
 taken for private use. If there be any entry on the Cr it must be for a sum 
 which was withdrawn, and not all expended at the time of balancing the 
 Books. 
 
 22. What does the Commission Account contain on each side? 
 
 Ans. On the Cr. side the sums I receive as an allowance for transacting 
 business for others. If there is any entry on the Dr. it must be for commis- 
 sion which I owe to others, for instance. Bankers on whom we draw Bills 
 charge a commission. 
 
 23. What does Interest Account contain on each side? 
 
 Ans. On the Dr. side, all sums paid or incurred by me, for interest or dis- 
 count on Bills or Accounts, in receiving a settlement ; on the Cr. side the 
 sums for interest, or discount allowed me. 
 
 24. How are these Four last Accounts closed? 
 
 ^ns. By carrying the difference to the proper side of the Profit and Loss 
 Account 
 
 25. What c?o^5 Balance Account contain on the Dr. and Cr. sides ; and 
 what does the difference of this Account show ? 
 
 Ans. Balance contains on the Dr. the Cash on hand, and other Property 
 which belongs to me, and all debts due me ; the Cr. side contains the sums I 
 owe in open Accounts, and in Bills accepted by me. The difference therefore 
 shows my Net Capital at the time of Balancing. 
 
 26. Explain the reason why the difference of Stock agrees with the difference 
 o/" Balance at closing the Books? 
 
 Ans. The Stock Account contains on the Dr. the amount of my Debts. 
 and on the Cr. side the amount of my Effects at opening the Books. The 
 difference shows my Capital at that time, and when my net Profits are added, or 
 Losses deducted from this sum, it will show my Capital at the time o^ Balancing. 
 The Dr. side of the Balance Accotint contains my Effects, and the Cr. my 
 
240 QUERIES AND ANSWERS ON BOOK-KEEPING. 
 
 Debts at that time, and the difference must therefore also show my net Capital^ 
 and both will correspond if the Books be correct. 
 
 27. In a Set of BooJts balanced, tvhat two Accounts in the Ledger tvill shoto the 
 Merchant's net Capital or deficiency ? 
 
 Ans. The Stock and the Balance Accounts. 
 
 We shall conclude these Queries on Book-keeping, by proposing the follow- 
 ing, in Company Trade : — 
 
 1. What is Partnership? 
 
 Ans, Partnership is when two or more Persons unite in Trade, and agree 
 to divide the Profits or sustain the Losses arising from the Business. 
 
 2. Hoto should the Books of a Copartnery be kept ? 
 
 Ans, The Books of a Co-partnery should be kept as if they belonged to one 
 Person only, but the plural number should be used, voe, us, and ours, instead of 
 /, me, mine, and the like. 
 
 3. When the Capital to be employed in the Concern is fixed on*? 
 
 Ans. Sundries Drs. to Stock in Co. ; each Partner for his share or pro- 
 portion which he means to advance. 
 
 4. When these Shares are paid in ? 
 
 Ans. Cash, or the Article Dr, to Sundries; to each Partner for the amount 
 of his share. 
 
 5. Is one Account in general sufficient Jbr each Partner, andhotv should it be 
 kept f 
 
 Ans, Yes : and it should be kept in the same manner as that of any neutral 
 Person. 
 
 6. What should the Partners' Accounts exhibit? 
 
 Ans, They should exhibit only the money paid, or any other articles received 
 from the Concern for private use, together with the Interest on their respective 
 shares. 
 
 7. Hoiv are these Accounts closed? 
 
 Ans, The Balance is carried forward like any other personal Account, until 
 the profits be divided, or an alteration in the shares takes place, or the term of 
 the Co-partnery expire, previous to any of which these Accounts must be 
 closed. 
 
 8. When the Capital is to be increased? 
 
 Ans. The Entries are the same as at Commencement of the Business. 
 
 9. When the Capital is to be decreased? 
 Ans. Reverse these Entries. 
 
 10. When the Profits are to be divided among the Partners ? 
 Ans, Enter Profit and Loss Dr, to each Partner, 
 
 11. When the Profits a7'e to be applied to increase the Stock ? 
 Ans, Profit and Loss Dr. to Stock in Co. 
 
 12. If there has been a Loss on the Business ? 
 Ans. The above Entries are reversed. 
 
 1 3. When an alteration in the Shares takes place ? 
 
 Ans, The Books must be previously Balanced, and the Partners' accounts 
 closed. 
 
 14. What is the Stock Account to be considered? 
 
EXERCISES FOR PRACTICE. 241 
 
 Ans, Stock is to be considered as a Joint Account, to be divided at such 
 periods, and in such proportions as are directed by the articles of Co-partnery. 
 
 15. What shouldthe Stock Account exhibit f 
 
 A?is, The Stock Account should always include the amount or value of the 
 Company's Effects, both real and personal. 
 
 III. EXERCISES for the Improvement of the Student. 
 
 RECEIPTS. 
 
 Write Receipts for the Jblloxuing Transactions. 
 
 1. I received on the 18th May, 184<5, from Sheldon & Sons, ^^241 u S in full, 
 
 of Madder : required the form of a Receipt ? 
 
 2. Borrowed from Henry Sheldon, ^150, on 10th June, which I am to repay 
 
 on the 20th — What is the form of an acknowledgment for the same ? 
 
 3. On 13th June, I paid my Landlord half a year's rent of Warehouse, viz. 
 
 ^25 — What is the form of a Receipt for the same? 
 
 4. April 15th, received from Henry Watt .^200, on Account of Richard 
 
 Conder, New York — Required the form of a Receipt which I should give 
 to H. Watt? 
 
 5. Received on the 8th April Thomas Allwood's Pro. Note, at^ 3 mo., ^ 
 
 ^147 « 7 1/ 6 payable to my order, for Goods sold and delivered to him » 
 — What is the form of the Receipt I should give him ? 
 
 6. A. B. delivers a Bill of Parcels, amounting to i£\^5 « 10, to C. D., who 
 
 pays it. A. B. acknowledges the same at the foot of the Account, and 
 also gives C. D. a stamp Receipt — Required the form of each? 
 
 PROMISSORY-NOTES AND DRAFTS. 
 
 Vravo out Bills for the folloiuing Transactions, date them from some Toivn, and 
 xjohere the day of the month and year are not given, insert them, 
 
 1. Draw out a Note at 3 months, dated at the time of writing it : A. B. payable 
 
 to C. D. for ^320. 
 
 2. At 30 days, E. F. to G H. for ^17 « 12 „ 6. 
 
 3. At 21 days' sight, J. K. dated from Bristol, ^ ^75 « 16. 
 
 4. At 4 months, L. M. to N. O. for ^^623 « 12 « 6, from Liverpool, payable in 
 
 London. 
 
 5. Accommodated A. B. with my Note, for ^150, at 3 months, and took his 
 
 Acceptance of the same date, term, and sum — Required the form of 
 each Bill. 
 
 6. Settled my Account with C. D. which is ^130 » 10, and gave him my Note 
 
 at 4 months, including interest — Required the form, and the sum for 
 which the Bill was drawn? 
 7 I am desired to draw a Bill on John Howie & Co, dated 7th Jan., (® 2 mo. 
 date, for ^110 « 4— Required the form ? 
 
 R 
 
242 EXERCISES FOR PRACTICE. 
 
 8. Edward Weston of Manchester, has drawn on me a Bill for ^^370 « 1, 
 
 dated 3d Jan., at 31 days' date, payable to Wm. Jones — Required the 
 form? 
 
 9. Drawn on Sheldon & Sons, a Bill in favor of James Fielding & Co. H-th 
 
 March, at 3 months, ^ .^267 « 15 /, 2 — Required the form of the Draft ? 
 
 10. Robert Runcorn & Co. of Manchester, have drawn in favor of T. Adair, 
 dated 13th March, which I have accepted, and by agreement was to be 
 allowed 5 ^ Cent discount. The amount of their Account is .5^452 » 8 
 — Required the Form, and the sum for which the Bill was drawn? 
 
 FOREIGN BILLS. 
 
 1. Richard Conder, of New York, has drawn a Bill on me for ,^150 sterling, 
 
 dated 6th January, 1848, @ 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 recorded in the Books ? 
 
 2. I have received a Bill from Richard Conder, New York, drawn by him- 
 
 self upon G. Kay, London, ^ ^400 sterling, dated 20th February, 
 1845, 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 remit- 
 
 ted me by Richard Conder, drawn by J. Blake, dated 16th April, 1848, 
 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 was specially indorsed 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 the Bill-Book ? 
 
 Required the proper Entries Jbr thejblloxving Cases. 
 BUYING AND SELLING. 
 
 1. I sold to J. Howie & Co. on the 4th January, 1845, 75 bundles of Water 
 
 Twist, amount ^116 « 12 « 6, payable in 3 months -Required the form of 
 the Bill of Parcels, and the Journal Entry ? 
 
 2. On the 12th Feb. 1845, I sold to Thomas Allwood 56 bundles of Water 
 
 Twist, amount ^'86 u 6 u 6 \ and 4 Casks of Dutch Madder, amount 
 ^^153 H 19 « 9; at the same time I received in part ^'50, and a Bill on 
 J. Berry for ^135 « 10, and he owes me the Balance — Required the form 
 of the Bill of Parcels, giving him credit for the payments made ; and 
 what are the proper Entries ? 
 
 3. Bought from Samuel Johnson, on the 14th February, 618 bundles Water 
 
 Twist, which cost £^11 12 —On the 16th March I accepted two Bills 
 drawn by him on me, one [)ayabie to Burke & Moore dated 1st March, 
 at 3 months, for 6:^'203 « 6 « 6 ; the other in favor of T. Austin, 14th 
 March, at 3 months, 5^300 « 16— Make out the Bill of Parcels, and give 
 me credit for the two Bills, and Journalize the transaction? 
 
EXERCISES FOR PRACTICE. 243 
 
 4. Exchanged 550lbs. Cotton yarn, amount ^'250 » 10; for 200 pieces Cam- 
 brics, value a^248 « 3 and received the balance in Cash — How should 
 this be entered ? 
 
 CASH. 
 
 1. I bought at Public Sale on the 5th January, 1845, 399lbs. Mule Twist, 
 
 and paid the amount ^124 « 10 — Required the form of a Bill of Parcels, 
 and the necessary entry in the Books ? 
 
 2. On the 3d March, I sold for Cash, to Jos. Heron, 66lbs. Mule Twist, 
 
 ^^21 /.. 9 * 6 — 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 e;^212 „ 6. I 
 
 paid Discount ^2 « 3 « 8 — How am I to enter this transaction in the 
 Cash-Book ? 
 
 4. Paid Duty, Freight, and Charges on 110 Casks Ashes, ^81 h 4 « 10 — What 
 
 is the necessary entry? 
 
 5. Received from William Fenton, in full of his account, net ^73 » 6 and 
 
 allowed him <^3 « 17 « 6 of discount — How should this transaction be 
 entered ? 
 
 6. I have received a Legacy of ^^500— What Accounts should I place it to ? 
 
 7. Lost my Pocket-Book, which contained in Bank Notes ^35 « 10, and hav- 
 
 ing advertized it (but without success) which cost me 30/ — What are the 
 proper entries ? 
 
 8. I paid J. Fielding & Co, in full of their account, which was ^280 » 10 from 
 
 which they allowed me a Discount of ^14 « « 6. — How should this 
 transaction be entered in the books ? 
 
 9. I paid my Acceptance to J. Fielding & Co. on Discount, for a^l56 « 7 « 8, 
 
 and they allowed me 31 day's Discount, which is 13/3. — How should I 
 record the same in the Books ? 
 
 10. Ord & Davis having become insolvent, and as their acceptance to me ^ 
 .^212 u 6is due this day, which I had discounted, I am under the neces- 
 sity of lifting it — How am I to enter this transaction ? 
 
 11. Ord & Davis, who owe me ^212 « 6 have obtained a discharge for 17/6 
 W- £i I have agreed to the same, and received a Dividend of 3/6 ^ ^, 
 and have discharged them for 2/6 per £ of loss — What are the proper 
 entries ? 
 
 12. Received a year's Rent of my House at Windsor, ^50. 
 
 13. Paid John Wright for repairs to House at Windsor, s^21 ,,14 — How 
 should these entries be recorded? 
 
 14. Paid my Clerk, J. Penman, three months salary, ^^17 « 10; and 
 
 15. Paid my Landlord half-a-year's rent of Warehouse, ^25 — How should 
 these entries be recorded ? 
 
 16 Received Cash for a Debenture ^ Isabella, ^56 « 2 — What accounts 
 should I place it to ? 
 
 17. Having received ^^200 from H. Watt, on account of Richard Conder, 
 New York, required the necessary entry in the Cash-Book ? 
 
 18. Received one year's interest in Stock on Rope-work Co. ^^22 „ 10. 
 
 19. Received a Dividend at the Bank, half-a-year's interest on ^^2965 Stock 
 
 in the 3 ^ Cents. ^40 „ « 6 — To what Accounts should I enter these 
 two transactions ? 
 
 R 2 
 
EXERCISES FOR PRACTICE. 
 
 20- Settled with the Owners of the Ship Britannia, and received my One- 
 fourth share of gain, ^157 « 19 « 2. 
 
 21. Received Freights of my Ship Minerva, from Jamaica, ^^897 « 11 « 2. 
 
 22. Paid Captain Noble, of the Minerva, in full, ^763 « 17 « 9. 
 
 23. Paid for repairs to Ship Minerva, ^220 « 10 — to what accounts should I 
 place the last four transactions ? 
 
 Required the proper Entries for the follovoing 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 year's interest on ^1000, borrowed on bond ? 
 
 4th, Received from E. K. one year's interest on ,3^500 lent on Bill, and also 
 
 the principal ? 
 5th. Bought for Cash P. M.'s Bill on E. F. at 50 days' date, ^ ^150, @ 20 
 
 days' Premium, and remitted it to G. H.? 
 6th. Sold for Cash my Draft on S. D. & Co. ^ ^200, and allowed 25 days' 
 
 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 
 risk, s^^Sl « 12 « 6, 1 paid Charges at shipping ^^4 ,, 12 „ 6 ; my Commission 
 ^9 II 5 « 4 ; and insured the amount with the London Assurance Co. 
 ^22 « 3 II 6 — What is the Journal entry, and the form of a Letter of 
 Advice? 
 
 GOODS ON CONSIGNMENT. 
 
 1. Richard Conder, New York, advises me to insure on his Account on 21 
 
 Bales Cotton, ^ the Fanny, Ker, Master, ^^650, which I have this day 
 effected with the London Assurance Company, at 6 Guineas ^ Cent, to 
 return 1 '^ Cent, if the Vessel arrives safe ; Policy 5/6 ^ Cent. a^42« 17«6; 
 my Commission at i ^ Cent, is ,^3 « 5 — Required the Journal entry, and 
 Letter of Advice ? 
 
 2. The Fanny arrives safe with Convoy, and I charge the London Assurance 
 
 Company for the return of Premium ; I also pay Duty, Freight, and other 
 Charges at Landing — Required the Entries ? 
 
 3. I have sold the said Cotton to R. Runcorn & Co., and have made out an 
 
 Account-Sales for R. Conder, and charged him for Warehouse Rent, In- 
 terest, and Commission, and the Net Proceeds due him is — Required the 
 entries ? 
 
 4. Consigned to James Forbes & Co. Dublin, 80 Planks Mahogany for sale 
 
 which were consigned us by Waller & Co. from Jamaica. — Thomas Kil- 
 gour, our Agent, has paid Charges at shipping, ^1 « 13 « 3: we receive 
 Account Sales from J. Forbes & Co. of the same, which amount to 
 ^'285 « 11 « 6 Irish, at lOJ ^ Cent, exchange: we charge Waller & Co. 
 
EXE^RCISES FOR PRACTICE. 245 
 
 2^ ^ Cent, on the sales for our Commission — Required the proper entries 
 for these Transactions? 
 
 INSURANCES. 
 
 Required the Proper Journal Entries for the Jbllomng Transactions : 
 
 1st. B. C. has insured for me on Goods from Hamburgh, ^2000, at 6 Guineas 
 ^ Cent. Policy 5/6 ^ Cent. ? 
 
 2d. A. B. has paid average Loss on the Goods underwrote by him, at s^2 « 1 1 
 ^ Cent, after deducting his premium ? 
 
 3d. Insured with the London Assurance Company on my ship Minerva, from 
 Jamaica to London, ^2750, at 4 Guineas ^ Cent, and Policy e£7 « 14. 
 
 4th. Underwrote for D. E. on ^500, on Goods W the Mars, from Grenada, at 
 7 Guineas ^ Cent, and Policy 5/6 W Cent. ? 
 
 5th. The Vessel is Lost, and I have settled with D. E. for the sum under- 
 written by me, by granting him my Acceptance at 3 months, deducting 
 the Premium ? 
 
 6th. Insured with the London Assurance Company on account of Waller & Co. 
 Jamaica, ^1000, on Rum and Sugar, ^ the Minerva, Noble, from Ja- 
 maica, to London, at 9 Guineas ^ Cent. Policy 5/6 ^ Cent, to return 4 
 ^ Cent, for Convoy and Arrival ? 
 
 7th. The Minerva has arrived safe, I therefore charge the London Assurance 
 Company for the return of Premium ? 
 
 JOINT-AD VENTURES. 
 
 1. Consigned to William Bancroft, St. Kitt's, to sell on account of Thomas 
 
 Allwood and myself, each one-half concerned, sundry Goods, amount 
 ^691 1/ 17 « 4 ; paid Charges at shipping, ^8 „ 3 » 6, my Commission is 
 ^21 a 7, and I have insured on £110 with the London Assurance Com- 
 pany ^50 H 14 « 2 — What is the Journal Entry ? 
 
 2. William Bancroft writes me that the Goods arrived safe, and that he has 
 
 sold them as ^ Account Sales, enclosed amount ^966 « 9 : he has at 
 same time remitted me a Bill on M. Parry, for .^350 « 5. — Required the 
 proper entries to close the Adventure, and a division of the Profits ? 
 
 3. Suppose he had shipped me 40 Puncheons of Rum, value ^600 in part of 
 
 the Sales, and I had insured the same with the London Assurance Com- 
 pany, at 9 Guineas f^ Cent. Policy 33/ 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 ^ Cent., 
 that I pay Customs, Freight, and Charges during the Sale ^^149 « 14 » 6: 
 I sell 30 Puncheons of the Rum to E. and B. at 2 Months, ^667, and 10 
 Puncheons to T. A. at 3 months, ^^220: I charge 2^ ^ Cent. Commis- 
 sion on the Sales, — Required the entries, and how Allwood's Account 
 would have stood. 
 
 r3 
 
246 EXERCISES FOR PRACTICE. 
 
 The following EXERCISES are subjoined as a farther trial of the young Ac- 
 countant's skill in arranging a solution of them in a neat and methodical 
 form. 
 
 1. A Merchant's EiFects on the 1st January amounted to ^4085 « 12 « 9, and 
 
 his Debts to ^£^1106 « 2 « 2: on the 23d Feb. he received a Legacy ot 
 ^500. At Balancing his Books on the 31st March, the sum of the debit 
 side of his Profit & Loss Account was ^132 « 18 « 4, and the Credit side 
 ^311 // 9,, 10. The Dr. side of his Balance Account was ^6402 « 5, 
 and the Cr. side .^^2744 „ 2 « 11. — Required his Stock at the beginning 
 of the year ; his gain or lo&s since that period, and the Amount of his 
 present Capital ? 
 
 2. A, a traveller for a Mercantile House in Glasgow, being short of Cash, 
 
 when at Manchester, borrows from B. ^10, and in London ^10 from C. 
 On his return to Glasgow, he finds he has expended of these sums 
 ^15 1/ 12 « 6, and the balance he retained for his own use. How is this 
 transaction stated, either as a Cash-Book or a Journal Entry ? 
 
 3. There are three Partners in a Manufacturing Concern. A. holds -/o ; B. \\ 
 
 and C. ^. A. becomes insolvent, by which there is a loss of s£59^,i 10,, 10 
 sustained by the other two Partners — Required what proportion of this 
 sum falls to be paid by each of the solvent Partners ; and also the neces* 
 sary entries in the Journal, to bring the same to the proper Accounts in 
 the Ledger ? 
 
 4. A Merchant in looking over his Books, finds the state of his affairs to be 
 
 as follows. His Effects on the 1st January amounted to ^6886 „ 19 « 10, 
 and his Debts, in open Accounts, to ^^2262 « 5 « 10, and in Accepted 
 Bills ^1125 /, 7 « 6. On the 1st July his Effects were ^10861 „ 8 „ 1, 
 and his Debts to .^6958 ,# 1 « 2. — Required the amount of his former and 
 present Capital ; his net gain, and the rate f>- Cent, which his business has 
 yielded during the six months ? 
 
 5. At the dissolution of a Company Concern, the Partners agreed to divide 
 
 their Effects as follows : A. is to take the Goods on hand, valued ^ In- 
 ventory ^728 ,/ 15, at 10 ^ Cent, discount. B. Collects the open 
 Accounts, amounting to j^521 „ 13 „ 4, which are assigned to him at 
 15/ ^ Pound. And C. debits himself for the Bills in hand ^ sBMO „ 1 1 „ 3 
 on being allowed 1^ f^ Cent, for Commission and Risk. How will Ac- 
 counts stand betwixt them, A. having 4 shares, B. 3 shares, and C. 2 
 shares of the business ? 
 
 6. On the 1st July, 1825, Our one-third share of Hope Estate, in Jamaica, 
 
 stood indebted to us ^3175 „ 6 „ 2 sterling : on the 2d August our Part- 
 ners, in Jamaica, J. & A. Sydney, advise us that they have shipped 60 
 Casks Sugar, ^ the Minerva, to London, which we have insured with 
 the London Assurance Company, on ,^^1700, at 9 Guineas '^ Cent. Policy 
 5/Q ^ Cent, (to return 4 '^ Cent, for Convoy and Arrival) 5^^165 ^ 6 h 6 
 and we charge \ ^ Cent. Commission on the sum insured, ^8 „ 10 : they 
 also advise that they have shipped 20 Hhds Sugar, ^ the Neptune, to 
 Bristol, for sale, which we have also insured with the London Assurance 
 Company, on ^600, at 5 Guineas ^ Cent, certain, Policy 33/ ^31 „ 13 
 our Commission i ^ Cent. ^3. On the 17th we accepted J. & A. Sid- 
 ney's two Drafts, the one ^^120,, 14 due 2d October: the other, 
 
EAEKaSES rOR PRACTICE. 247 
 
 ^170, due 12th October, on their own account. Qn the 18th we pay 
 J. Craig, ^ receipt, on account of the Estate, ^173 „ 15. On the 20th, we 
 sell to sundry Persons 25 Hhds. Sugar, which had formerly been on hand ; 
 the net proceeds of which amount to ^^^730 « 16 « 3. On the 23d we paid 
 Smith ^ order on their account, ^42 „ 14-. On 10th September we ac- 
 cept on their account, their Draft ^ ^120, due 2d November. On the 
 15th September, the Minerva arrives safe with Convoy, and we charge 
 the London Assurance Company for the return of Premium at 4 ^ Cent. 
 ^68. On the 20th, we ship off Goods ^ the Dolphin, for account of 
 the Estate, which amount with Charges, Commission, and Insurance, to 
 ^739 ./ 6 // 2, and on their own account. Goods to the amount of ^'440// 1. 
 On the 25th, the Agents at Bristol inform us of having sold the 20 Hhds. 
 and enclose us Bills for the proceeds, amount a^625 « 2. — Required a state 
 of these transactions made up to 30th September, with the other Partners, 
 including interest. The Interest on our Stock is ^39 " 13 « 10: we 
 charge ^ fk' Cent. Commission on our Disbursements, which is ^^4; for 
 Postage of Letters 12/6. The balance of Interest due us on the trans- 
 actions of the Estate is ^5 « 19 « 10. We charge J. & A. Sidney i '<^ Cent. 
 Commission on their transactions, ^2 </ 15 *f 4; balance of Interest due by 
 them is 1/3 and Postages 15/6. — Required the best method to exhibit 
 these transactions in the plainest and most satisfactory manner ; and how 
 much are the respective Shares of the Balance of our respective accounts ? 
 
 II 4 
 
( 248 ) 
 
 FORMS OF LETTERS ON BUSINESS, 
 
 AND 
 
 OTHER PRECEDENTS. 
 
 I. ADVICE OF GOODS BEING SHIPPED. 
 
 London, April 18th, 1850. 
 Messrs, Holford^ Rucfcer, Sf Co. Hamburgh. 
 
 Gentlemen, 
 
 I was duly favoured with yours of the 25th ult. and 
 agreeably to your kind order, have shipped on board the Isabella, Brown, for 
 your Account and Risk, an assortment of printed Goods, the amount as ^ 
 Invoice annexed, ^ £S73 « 12 « 4, 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 tastefulness 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 1 \d. to 2d. 
 W" 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 INSURANCE, AND ACKNOWLEDGING 
 A REMITTANCE. 
 
 London, 20th May, iSbO, 
 Mr, Richard Conder, Neto Yorh 
 
 Sir, 
 
 Your esteemed favour of the 14 th instant I have duly 
 received, and am happy to hear that the Goods ^ the Ann, arrived safe, and 
 have met with your approbation. 
 
 Agreeable to your desire I have effected Insurance f' e£650 on 20 Bales 
 Cotton, ^ the Fanny, which you have been pleased to consign to me ; Pre- 
 mium at 6 Guineas ^ Cent, (to return 1 ^ Cent, for Convoy and Arrival) ; 
 
 Policy38/6 ^42«17«6 
 
 Commission i f^ Cent 3 » 5 » 
 
 a6'46u 2«6 
 
 Your Bill fav. Hill, due 20th ult. I have duly honored 150// 0»0 
 
 Placed to your Debit ^196 /» 2//6 
 
MERCANTILE LETTERS. 249 
 
 On the 15th April I received from H. Watt, ^ your letter ^200 « « 
 
 16th May, Bill, Blake on Lees, at 40 days sight 150 « 10«0 
 
 Ditto, Forbes on Mills, at GO days sight 250i/ 0«0 
 
 Placed to your Credit ^6ob»10«0 
 
 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, 31st May, 1850. 
 Messrs. Goodwin S^ BlaJce, Bristol, 
 
 Gentlemen, 
 
 Your draft on Richard Noble, ^ a^l30 « 15 due 
 yesterday, is this day returned to me under protest for non-payment, and 
 amounts, with expences, to ^131 » 5. 
 
 I 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-SALES. 
 
 London, 4th June, 1 850. 
 Messrs. Collins Sf Greenhill, Montrose, 
 
 Gentlemen, 
 
 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 ^156 « 1 .#5 
 
 And of your Muslins ^ Jean, ditto 593 « 7 "0 
 
 At your Credit ^749 « 8 « 5 
 
 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, Gentlemen, Yours very respectfully, 
 
 A. B. 
 
 For an extensive Course of Letters on Business, the Student is referred to the Author's 
 " Mercantile Letter Wiuteb," to be had at the publishers of this Work. 
 
250 MERCAiNTlLE PRECEDENTS. 
 
 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 
 favour and good offices, and request you will furnish him with what money he 
 has occasion for, on my account, to the extent of Tvoo 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, 
 London, Yours, with much esteem, 
 
 Nov. 1850. A,B. 
 
 VL RECEIPTS. 
 
 Receipt Jbr 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 order two months 
 
 after date, which, when paid, will be in full for sold and delivered him, 
 
 ^ 
 
 Receipt to Assignees for a Dividend, 
 
 Received this day of 1850, of Messrs. A. B. and C. D. as- 
 signees of the estate and eftectsof E. F. of, &c. a bankrupt, the sum of s£ 
 
 being a dividend of shillings in the pound on my debt - of , 
 
 proved under the said commission. 
 
 £ 
 
 VII. PROCURATION, OR LETTER OF ATTORNEY. 
 
 Procuration of a Merchant to two of his Clerks, to transact and manage Com- 
 mercial Concerns. 
 
 I hereby appoint my two Clerks, C. D. and E. F. of, &c. to be my true and 
 lawful Attornies, 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 all Bills of Exchange or other 
 Promissory Notes ; all monies to receive, acquittances for the same to give ; 
 also to draw and sign all orders and drafts for payment of money, as well on 
 
 the Cashiers of the Bank of England, as on Messrs. G. H. and Co. of ■ 
 
 bankers, or on any other persons or bankers where I, the said A. B., shall keep 
 cash ; and further, also to settle, balance, and arrange all books and accounts ; 
 and generally to do every act, matter, and thing, as the nature of the business 
 of me the said A. B. may require. 
 
MERCANTILE PRECEDENTS. 251 
 
 VIII. FORM OF A BILL OF LADING.* 
 
 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 for Hamburgh, to say three Boxes of printed Goods, 
 being marked and numbered as in the margin f, and are to be delivered 
 in the like good order and well conditioned at the aforesaid port of Ham- 
 burgh, [all and every the dangers and acciderits of the seas and navigation^ oj 
 •whatever nature and kind soever excepted) unto Holford, Rucker, and Co. 
 
 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 Bills 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, 1850. 
 
 N. B. Bills of Lading are made out in Sets. In the United Kingdom, at least one Bill 
 out of every set must be on stamp paper, otherwise the whole are void. 
 
 IX. FORMS OF PROTESTS OF BILLS OF EXCHANGE.* 
 
 1. Of' an Inland Bill for Non-payment, 
 
 On the 30th day of May, in the year of our Lord, one thousand eight hun- 
 dred and fifty, at the request of Messrs. Hume and 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, 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 speak- 
 ing 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 the said 
 Notary, at the request aforesaid, have protested, and by these presents 
 do solemnly protest, as well against the Drawers, Acceptor, and Indorsers 
 of the said Bill of Exchange, as against all others whom it may concern; 
 for all Costs, Charges, and Interest suffered, and to be suffered, for want 
 of payment of said original Bill. — Thus done and protested in London 
 aforesaid, in the presence of B. C. and D. E. witnesses. 
 
 Exchange-Alley, James Mill, 
 
 Cornhill. Notary Public. 
 
 N. B. On the back of this Protest is to be made an exact copy of the Bill or Note pro- 
 tested, together with a list of the indorsers on such Bill or Note. The Notary's fees 
 for noting and protesting are settled by general acquiescence. 
 
 * For a definition of a Bill of Lading, and Protests of Bills, see Explanation of Com- 
 iTEiiciAL Terms. 
 f See Invoice-Book, p 121. 
 
252 MERCANTILE PRECEDENTS. 
 
 2. Of a Foreign Bill for Non- Acceptance, 
 
 [Make a true Copy of the Bill and Indorsements.] 
 
 Qn this day of- , in the year ,at the request of Mr. A. B. 
 
 of the city of London, merchant, and bearer of the original Bill of Ex- 
 change, whereof a true copy is on the other side written, I, J. 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 Clerk in the Counting-house, I produced and exhibit- 
 ed unto him the said original Bill of Exchange, and demanded acceptance 
 thereof, to which he answered, that [here insert the exact answer given) ; 
 which answer not being satisfactory, I, the said Notary, at the request 
 aforesaid, have protested, and by these presents do solemnly protest, as 
 well against the drawer of the said Bill of Exchange, as against all others 
 whom it may or doth concern, for exchanges, re-exchanges, damages, 
 costs, charges, and interests, suffered, or to be suffered for want of ac- 
 ceptance of the said Bill of Exchange. Thus done in the presence of E. 
 F. and G. H. witnesses hereunto required. 
 
 Another^ 
 
 On this day of , in the year , at the request of Mr. A. B. 
 
 of this city of London, — — , and bearer of the original Bill of Ex- 
 change, whereof a true copy is on the other side written, I, J. 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, and 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 wit- 
 nesses here under written, protest the said Bill* Dated in London 
 the day and year in the beginning written. 
 
2fi3 
 
 EXPLANATION 
 
 OP 
 
 COMMERCIAL TERMS. 
 
 ABANDONMENT. Its most ordinary application in commercial trans- 
 actions is to marine insurances ; it then signifies the exercise of a right, 
 which the Assured claims, to call upon underwriters or insurers to accept 
 of what is saved, and to pay the full amount of the insurance, as if a total 
 loss had happened. 
 
 ABATEMENT is a discount allowed for prompt payment ; it is likewise allow- 
 ed at the Custom House on goods which have received damage by salt 
 water, &c. 
 
 A BBREVIATIONS, the initials, or characters , of commercial terms, used in 
 marking bales, casks, or other packages of goods. 
 
 ACCEPTANCE is an engagement to pay a bill, when due, according to 
 the tenor of the acceptance. 
 
 ACCOMMODATION Bills or Notes, are those to which the Drawee only 
 lends his name, and the Draxver engages to furnish him with the means 
 of payment when the bills fall due. 
 
 ACCOUNT-CURRENT is a state of mercantile transactions with corre- 
 spondents, drawn out in a plain and circumstantial manner in the form of 
 Dr, and Cr., showing how affairs stand between the parties at the time 
 when the account was made up. 
 
 ACCOUNT-SALES is an account of goods sold on commission, drawn out 
 by the agent to whom they were consigned, to be sent to his employer, or 
 the person who made the consignment. 
 
 ACT OF HONOUR, an instrument drawn up by a Notary-public, when a 
 bill is accepted for the honour of another person. 
 
 ACTION is, in a mercantile sense, applied to a law proceeding, instituted to 
 recover payment of a debt due, and unpaid. 
 
 ACQUITTANCE, a discharge in writing acknowledging payment of a debt. 
 
 ADJUSTMENT, the settling averages on losses, or policies of insurances 
 on ships or merchandize. 
 
^254f EXPLANATION OF 
 
 ADMINISTRATOR, a person to whom the ordinary commits the admini- 
 stration of the goods of a person deceased, in default of an executor. 
 
 ADVANCE, money paid before goods are dehvered, or in case of consign- 
 ment, before they are sold. 
 
 ADVICE, mercantile intelligence. To advice a bill is to describe the amount, 
 date, term, to whom payable, &c., and request the person on whom it is 
 drawn to accept it. 
 
 AFFREIGHTMENT, the act of loading a vessel with goods. 
 
 AFFIDAVIT, signifies an oath in writing, sworn before some person who is 
 authorised to take the same. 
 
 AGENT, a person employed, or taken to be employed by another, to trans- 
 act business in the place of his employer. 
 
 AGIO, a bank term in Holland, and expresses the difference between bank 
 money, or current money, and cash. 
 
 ALLOTTING, or Allotment of Goods, is when a ship's cargo is divided 
 into several parts, bought by different persons, whose names are written 
 on as many pieces of paper, which are applied by a neutral person to the 
 several lots or parcels, by which means the goods are divided impartially. 
 
 ALLOWANCE, a customary deduction in weights and measures, such as 
 draft, tare, ullage, &c. 
 
 ALLOY, a baser metal mixed with a finer one. The alloy of gold is esti- 
 mated by carats, that of silver by pennyweights. In England the standard 
 for gold coin is 22 carats fine ; that is, 22 parts of pure gold, and 2 of alloy. 
 The standard for silver is 11 oz. 2 dwts. of pure silver to 18 dwts. of alloy, 
 making together 1 lb. Troy. 
 
 ANNUITY, a periodical payment of money, either yearly, half yearly, quar- 
 terly, weekly, or at any other intervals. 
 
 ANNUL, in Book-keeping, signifies to render an article of no import in the 
 account. Instead of erasing a sum which has been entered by mistake 
 on the CV. side of an account, the account is debited for the same sum ; 
 and, on the contrary, if a sum has been entered on the Dr. side, the same 
 sum is placed to Cr. side of the account. 
 
 ANTEDATE, a spurious or false date, prior to the true date of a bond, bill, 
 or letter. 
 
 APPRAISER, a person licensed to set a value upon goods to be sold. 
 
 ARBITER, or Arbitrator, a judge appointed by the parties, to whose de- 
 cision they voluntarily submit. 
 
 ARBITRATION, an amicable way of settling disputes, by referring them to 
 the decision of persons chosen by the parties. 
 
 ARBITRATION of Exchanges is a comparison made between the ex- 
 changes of different places, for the purpose of negotiating bills to advan- 
 tage. 
 
 ASSAY, in a technical sense, means the process by which the fineness of 
 coins or bullion is determined. 
 
 ASSIGNEE, a person appointed to manage the affairs of a bankrupt. In 
 Scotland the same person is called a Trustee. 
 
 ASSURANCE, vide Insurance. 
 
 ATTACHMENT, the act by which a creditor may claim and seize the 
 effects of his debitor, wherever they may be found. 
 
 AVERAGE, a contribution made for losses at sea. Averages are distin- 
 guished into general and particular. 
 
 General Average is a proportionable contribution paid by all the proprie- 
 
COMMERCIAL TERMS. 255 
 
 tors of a ship and cargo for losses, which are made with a view to safety, 
 such as throwing goods over board, or cutting away masts to prevent 
 shipwreck. 
 
 Particular Average is a contribution for such damages or losses as may 
 happen from the common accidents of sea. 
 AWARD is the judgment of arbitration of one or more persons, at the re- 
 quest of two parties who are at variance, for ending the matter in dispute. 
 
 ' B 
 
 BAILMENT is a delivery of things, whether writings, goods, &c. into trust, 
 on condition that they shall be returned when the terms of the agreement 
 are fulfilled. 
 
 BALANCE, the difference between the Dr. and Cr. sides of an account in 
 a merchant's books. 
 
 BALANCE of Trade, the difference between the commercial exports and 
 imports of one country with respect to another. 
 
 BALE, a pack, or certain quantity of goods, or merchandise. 
 
 BALLAST, a quantity of stones, gravel, sand, or any other heavy material, 
 laid in a ship's hold, in order to make her draw the more water, and render 
 her stiffer, or more capable of carrying sail, without the danger of over- 
 setting. 
 
 BALLIAGE, a small duty paid to the city of London by aliens and others 
 for certain commodities exported by them. 
 
 BANCO, bank-money ; particularly applied to banks of deposit. At Ham- 
 burgh it is used to describe banco-money from current-money, 
 
 BANK, a common repository where persons agree to keep and circulate 
 their money. 
 
 BANK-BILL, a note signed by one of the cashiers of the bank, promising to 
 pay the sum therein mentioned at an appointed time. 
 
 BANK-NOTE, a promissory note issued from a bank payable on demand. 
 
 BANKER, a proprietor of a banking-house, or the trustee for a merchant 
 or other person, who is possessed of money which he does not wish to 
 retain in his own hands, but places it for security with some banker, from 
 whom he draws it in such sums and at such times as his occasions require. 
 
 BANKRUPT, a person in trade whom insolvent circumstances have forced 
 to commit an act of bankruptcy. 
 
 BARRATRY, any fraud committed by the master or crew of a ship on the 
 owners or insurers ; such as sinking, deserting, or taking away the ship, 
 or embezzling the cargo. 
 
 BARTER, the exchanging of one commodity for another ; such was the 
 original mode of Commerce till money v/as invented. 
 
 BILL, a term generally applied to a draft or promissory note, sometimes to 
 an advertisement, and frequently to an account of goods. 
 
 Bill of Entry, a note or list of the particulars of goods entered at the 
 Custom-house. 
 
 Bill of Exchange, a written order for the payment of money, issued from 
 one place, and directed to another, 
 
 BILLS of EXCHEQUER, are those issued by Government for different 
 sums, which bear interest until paid off, at the rate of SJd. ^^100 ^ 
 
^56 EXPLANATION OF 
 
 day. They are sometimes at a premium, and sometimes at a discount, 
 as they fluctuate with the public funds. 
 
 BILL of HEALTH, an account of the health of the crew, given in by the 
 captain or master of a ship. 
 
 BILLS, INDIA, bills drawn in India on the East India Coimpany in London, 
 and payable at the India House. 
 
 BILL of LADING, is an acknowledgement signed by the master of a ship, 
 and delivered to the shipper or proprietor of the goods. Ii contains an ac- 
 count of the articles received on board, and a promise to deliver them at 
 the intended place for a specified sum. Three bills of lading are usually 
 made out, one to the shipper, another to be held by the captain, and the 
 other to be sent to the person to whom the goods are addressed. 
 
 BILLS, NAVY, are those issued by the Navy Board in payment of stores 
 for the ships, dock-yards, &c. They are made payable at 90 days, with 
 interest at 3^d. ^ day on each ^100. 
 
 BILL of PARCELS, a note of the quantity and value of goods sold, given 
 by the seller to the buyer along with the goods. 
 
 BILL of SALE, a sealed contract by which the right or interest in certain 
 goods is conveyed from one person to another. 
 
 BILL of STORE, a licence granted by the Custom-house to merchants, to 
 carry such stores or provisions as are necessary for a voyage, free of duty. 
 
 BILL of SUFFERANCE, a licence granted to a merchant at the Custom- 
 house, allowing him to trade from one port to another without paying cus- 
 tom. 
 
 BILLS, VICTUALLING, are those issued by the Victualling Board, like 
 Navy Bills by the Navy Board. 
 
 BLANK Credit, the permission which one house gives to another to draw 
 on it to a certain amount, at any time, for their accommodation. 
 
 BLANK LETTER of Attorney, one in which a void space is left to be 
 filled up with the name of the person who is to act. 
 
 BLANK INDORSEMENT of Bills of Exchange, when the holder only writes 
 his name on the back of it, leaving an empty space sufficient to write an 
 order or a receipt. 
 
 BOND or Obt.igatign, a deed whereby a person binds himself, his heirs or 
 executors, to pay a certain sum, or do some other act as therein spe- 
 cified. 
 
 BONDS, INDIA, are those issued by the East India Company of i£50 and 
 ^100 each, bearing interest at 5 5^ cent. ^ annum, and which is paid at 
 the India House. 
 
 BONDS, post obit, a bond which only becomes payable after the death of the 
 person whose name is therein specified. 
 
 Bonded Goods, are certain articles, which, on being landed^ are warehoused 
 upon a bond being given by the Owner for payment of the duties, &c. 
 
 Book of Cargo, or Loading, a book kept by the Mate of a trading vessel, 
 containing the particulars of the goods on board. 
 
 Book of Rates, a book showing the duty to be paid at the Custom-house, for 
 goods exported and imported. 
 
 BOTTOMRY, the act of lending money on a ship's keel, or bottom. The 
 lender advances money to the owner of a ship, who pledges his property 
 in the same as security; and engages to repay the money with a stipulated 
 advance, when the ship returns ; but to pay neither loan nor interest if 
 the ship be lost. 
 
COMMERCIAL TERMS. 257 
 
 BOUNTY, a premium given for the encouragement of some branch of trade; 
 manufacture, or agriculture. 
 
 BROKER, a person employed by Merchants in buying and selling ; who,»for 
 a small ^ Centage, finds his Employer buyers in the one case, and sellers 
 in the other. There are Ship Brokers, Insurance Brokers, Exchange Bro- 
 kers, Stock Brokers, &c. 
 
 BROKERAGE, the allowance paid by Merchants to Brokers either for the 
 sale or purchase of Goods, Bills of Exchange, Stock, &c. 
 
 BULLION, uncoined gold or silver in the mass. 
 
 CAMBIST, a dealer in Bills of Exchange, or a Person skilled in the business 
 of Exchanges. 
 
 CAPITAL, among Merchants, Bankers, and Traders, is the sum which they 
 put into trade. 
 
 CARAT, a word used in expressing the fineness of gold. Vide Alloy. 
 
 CASHIER, he who keeps the Cash or the Money, which it is his business to 
 receive and pay. 
 
 CERTIFICATE, a paper giving certain information of any thing, and signed 
 by persons competent to judge of the accuracy of its contents. 
 
 CHARTER, a deed by which the King passes any grant or privilege to one 
 person or more, or to any body politic. 
 
 CHARTER-PARTY, a contract executed by the Freightor, and the Owner of 
 a Ship, containing the terms upon which the ship is chartered or hired 
 for the voyage. 
 
 CHATTELS, all kinds of goods and property, moveable or immoveable, except 
 freehold property. 
 
 CHECK, a draft on a Banker made payable to the Bearer. 
 
 CHEVISANCE, a composition between Debtor and Creditor. 
 
 CIRCULATING MEDIUM, Cash, Bank-Notes, or other paper money payable 
 on demand. 
 
 CIRCULAR LETTER, the printed notice of the estabhshment of a mercan- 
 tile-house or alteration in the Firm. 
 
 Clearing a Vessel, is entering all particulars relating to her, at the Custom- 
 house. 
 
 CLEARING of DRAFTS, or Checks, the mode used by City Bankers for ex- 
 changing checks on each others' houses, and settling the differences. 
 
 COCKET, a Custom-house warrant, given on the entry of goods for export- 
 ation to signify that they have paid the duty. 
 
 COMMERCE, the exchange of commodities for other articles, or for some 
 representative value, for which other commodities can be procured; in 
 other words. Mercantile business in general. 
 
 COMMISSION, an allowance at so much ^ Cent, given to Agents or Factors 
 or transacting the business of others. 
 
 COMMISSION of Bankruptcy, an order under the great seal, directing five 
 or more Commissioners to enquire into the state of the Bankrupt s affairs 
 
 s 
 
258 EXPLANATION OF 
 
 COMMISSIONER, a person who has a commission, as letters patent, or other 
 
 lawful warrant to execute any public office. 
 CoiVPPANY, persons united in trade or commerce. 
 Composition, a contract between an insolvent Debtor, and his Creditors, by 
 
 which the latter accepts of a part of the debt in compensation for the 
 
 whole. 
 COMPROMISE, to adjust a difference or dispute by mutual concession. 
 CONSIGNEE, an Agent or Factor to whom goods are sent to be sold on 
 
 Commission. 
 CONSIGNMENT, goods sent by one House to another to sell on their account, 
 
 allowing them a certain commission ^ Cent. 
 CONSUL, an officer established by virtue of a commission from the King and 
 
 other Princes in all Foreign countries of any considerable trade, to take 
 
 care of the affairs of commerce of his own nation. 
 CONTINGENT, the proportion which falls to the share of a person concerned 
 
 in any business or adventure. 
 CONTRABAND Trade, a prohibited commodity or Merchandise bought or 
 
 sold, imported or exported, in prejudice to the laws and ordinances of a 
 
 state, or the public prohibitions of the Sovereign. 
 CONTRACT, a covenant or agreement between two or more persons. 
 CONTRIBUTION. Vide Average. 
 CONVOY, one or more ships of war, employed to accompany and protect 
 
 merchant-ships, and prevent their being insulted by pirates, or enemies of 
 
 the State in time of war. 
 COUNTER-ORDER, an order sent to revoke a former one, either for the 
 
 sale or purchase of any commodity. 
 COUNTERVAILING DUTIES, equal duties established between two coun- 
 tries, and charged on the exportation and importation of the same kind of 
 
 goods. 
 CRANAGE, money paid for the use of a crane. A machine used on Wharfs 
 
 and in Warehouses for raising and lowering goods, &c.. 
 CREDIT, in commerce, a trust or loan of Merchandise or Money. 
 CREDITOR, a person whom any sum of money is due, either by obligation 
 
 or otherwise. 
 Credit Side, the right-hand page or side of an account. 
 Currency, money in common circulation whether coin or paper. In America 
 
 and the West Indies money of account is called currency, being used 
 
 instead of sterli7ig. 
 CUSTOM, a tax for Goods exported or imported. 
 CUSTOM-HOUSE, the place where entries are made of goods exported or 
 
 imported, and the duties paid ; or where drawbacks are allowed on goods 
 
 exported, and the documents are received by which the money allowed is 
 
 to be obtained. 
 
 D. 
 
 DAY-BOOK, the book in which are entered the particulars of the Sales, and 
 sometimes the amount of the purchases of Goods, with other occurrences 
 in business. 
 
COMMERCIAL TERMS. 259 
 
 DAYS of GRACE are a customary number of days allowed for the payment 
 of a Bill after the same becomes due. 
 
 DEBENTURE is a certificate delivered at the Custom-house, when the ex- 
 porter of Goods or Merchandise has complied with the proper regulations 
 by which certificate he is enabled to receive a bounty or drawback on the 
 exportation. 
 
 DEBIT, a term used in Book-keeping to express the left-hand pages of the 
 Ledger, to which are carried all articles supplied, or paid, on the subject 
 of an account, or that are charged to that account. 
 
 Debit Side, the left-hand page or side of an account. 
 
 DEBTOR, a person owing money to his creditor. 
 
 DEED, an instrument in writing containing some conveyance, contract, 
 bargain, or agreement. 
 
 DEL-CREDERE, a charge made for the guarantee of debts. It is sometimes 
 called Guarantee, 
 
 DEMAND, calling upon a man for any sum of money, or any other thing due. 
 A Bill at sight therefore is payable on demand. 
 
 DEMURRAGE is an allowance made to the Master of a Ship by the Mer- 
 chari ts, for being detained in port longer than the time agreed upon. 
 
 DEPOSIT, a sum advanced in part payment, and which is to be accounted for 
 in the general balance ; or a security to perform a dut}', to be relieved 
 when such duty is performed. 
 
 DEVIATION is a departure without necessary cause from the regular course 
 of a voyage. This deviation makes void the contract of insurance. 
 
 DISCOUNT is an allowance made by the seller of Goods to the Buyer when 
 he pays cash, instead of taking the credit. The usual mode is to deduct 
 double interest for the time : Thus if the credit be 3 months, 2\ ^ Cent is 
 allowed, and if 6 months, 5 ^ Cent, is taken off. 
 
 DISHONOUR, a terra used when Bills of Exchange, &c. are refused ac- 
 ceptance or payment. 
 
 DIVIDEND, a share of any capital, debt, or profit ; also a share or proportion 
 of the interest of the Stocks in the Public Funds, as the South Sea, &c., 
 divided among and paid to the proprietors half-yearly. 
 
 DOCK, a place where Vessels are built, repaired, laid up, or lodged for load- 
 ing or unloading. 
 
 DOCKET, a short memorandum, or summary affixed to larger papers. Striking 
 a docket is when a creditor gives bond to the Lord Chancellor, proving 
 his Debtor to be a Bankrupt. 
 
 DRAFT, a Bill or check by which one person draws money on another ; also 
 a small allowance on goods sold by weight. 
 
 DRAWBACK, certain duties, either of the customs or of the Excise, allowed 
 upon the exportation of some of our manufactures, or upon certain mer- 
 chandise, that have paid inward duties. 
 
 DRAWEE, the person on whom Bills of Exchange are drawn. 
 
 DUBIOUS PAPER means Bills drawn on Houses of Httle credit. 
 
 DUE PROTECTION signifies regular acceptance or payment of a Draft or 
 Bill. 
 
 DUTY, the impost laid on Merchandise at importation or exportation, com- 
 monly called the Duties of Customs. 
 
 s 2 
 
260 EXPLANATION OF 
 
 EARNEST is the money advanced to bind the parties to the performance of 
 a verbal agreement. 
 
 EMBARGO, an arrest on Ships or Merchandise by public authority. 
 
 EMBEZZLEMENT, the act of appropriating that which is received in trust 
 for another. 
 
 EMPORIUM, a principal place for the importation and sale of Merchandise. 
 
 ENDORSEMENT. Vide Indorsement. 
 
 ENGROSSING, purchasing a large quantity of any commodity in order to 
 raise the price. 
 
 ENTREPOT, a public Magazine in most foreign countries for the reception 
 of Merchandise imported. 
 
 ENTRY, a statement of goods imported or exported, as entered in the Custom- 
 house Books. 
 
 EXCHANGE, a place in most large cities where Merchants, Agents, Bankers, 
 Brokers, and other commercial characters meet, to confer and treat 
 together of matters relating to Exchanges, Remittances, Payments, Ad- 
 ventures, Assurance, Freights, and other mercantile negotiations both by 
 sea and land. 
 
 EXCHANGES, the paying or receiving of money in one country for its equi- 
 valent in the money of another country by means of Bills of Exchange. 
 
 EXCHEQUER, the court to which all revenues belonging to the Crown are 
 brought. 
 
 EXCISE, an inland tax on articles manufactured or consumed, as malt, beer, 
 ale, and other liquors. 
 
 EXPORTATION, the act of sending Goods out of one country into another. 
 
 FACTOR, an Agent or Correspondent residing at a distance commissioned 
 by Merchants to buy or sell goods on their account. Vide Agent. 
 
 FACTORAGE, the allowance, or commission given to Factors or Agents by 
 Merchants or Manufactures who employ them. 
 
 FACTORY is a place where a considerable number of Merchants and Factors 
 reside, to negotiate business for themselves and correspondents on com- 
 mission. 
 
 FAILURE is where a person in trade, through misfortune, or imprudence, is 
 unable to pay his debts. 
 
 FINANCES, a term usually applied to the public revenues. 
 
 FIRM, the mercantile appellation of a House engaged in commerce. 
 
 FIRST-RATE PAPER, bills drawn or accepted by a good House, such as 
 has always paid its bills regularly. 
 
 FLAT, an article of Merchandise is said to be flat when there are iiiw 
 buyers. 
 
 FLOTSAM is when a ship is sunk or cast away, and the goods float on the sea. 
 
 FORE- CLOSING, a mortgage to compel payment or dispose of the property. 
 
 F'ORE-STALLING, the purchasing and laying up goods uefore ihey come to 
 market, with the intention of raising the price. 
 
COMMERCIAL TERMS. 261 
 
 FOLIO, the debtor and creditor side of a Ledger, or Account-Book. 
 FREIGHT, the goods with which a ship is loaded ; also, the money paid for 
 
 the use or hire of the vessel. 
 FUND, a stock or capital by which any expense is supported. 
 FUNDS, Public. Vide Stocks. 
 FUORI di banco, out of the Bank ; the current money of Genoa. 
 
 G. 
 
 GARBLE, the dust, dross, and refuse of spices and drugs. 
 
 GARBLING, the picking out the worst of any commodity. 
 
 GAUGER, an officer appointed to gauge or ascertain the contents of any 
 excisable commodity. 
 
 GAZETTE, a paper published by Government, containing, among other things, 
 notices of the dissolution of Partnerships, Commissions of Bankruptcy, 
 suspension or continuance of Bounties, Embargoes, &c. 
 
 GOVERNMENT, " for your government," signifies to give your agent or cor- 
 respondent " better information and rules for acting by" in the purchase 
 or sale of merchandize. 
 
 GROSS signifies twelve dozen of any article. 
 
 GROSS WEIGHT, the whole weight of merchandize with the dust and dross; 
 as also the bag, cask, or chest in which the goods are contained. 
 
 GROUND AGE, a small duty payable in certain ports by ships coming to 
 anchor. 
 
 GUARANTEE, a person who undertakes that certain stipulations shall be 
 fulfilled. 
 
 GUILD, a company or society of men incorporated. 
 
 H. 
 
 HALL AGE, money paid for haling, drawing, or carrying goods to and from 
 ships ; also a toll due to the Lord of a fair or market, for such goods as are 
 sold in the common hall of the place. 
 
 HONOUR, to honour a draft is to accept it on being presented. 
 
 HUSBAND AGE, the managing owner's (of a ship) allowance or commission. 
 
 I. 
 
 IMPORTATION, the act of bringing goods into a country from foreign 
 
 parts. 
 IMPOST, a certain tax levied on goods imported. 
 INDEMNITY is where one person secures another from responsibility against 
 
 anv particular event. 
 INDORSEMENT, the signature which the holder of a negotiable bill writes 
 
 on the back of it, by which he transfers his interest to a third person. 
 INGROSSING, buying up large quantities of corn or other provisions, with a 
 
 view to raise their price, and sell them again. 
 
 s 3 
 
262 EXPLANATION OF 
 
 INSOLVENT, a person in trade who has not a capital adequate to the pay- 
 ment of his debts. 
 
 INSTALMENTS, certain proportions in which, by agreement between debtor 
 and creditor, a sum due is to be paid at stipulated times. 
 
 INSURANCE Broker^ a person employed by merchants to effect insurance 
 on their ships and cargoes. 
 
 INSURANCE, or Assurance, is a contract of indemnity, by which one party 
 engages for a stipulated sum, to insure another party against a risk to 
 which he is exposed. The Insurer or Underwriter is the party who takes 
 upon him the risk ; and the Insured is the party protected by the in- 
 surance. The sum paid is called the premium^ and the paper containing 
 the contract the policy. 
 
 INTEREST, a premium paid for the use or loan of money, which by law must 
 not exceed 5 %>> Cent. " To guard a person's interest" is to protect his 
 property, and watch over his concerns. 
 
 INVENTORY, an account or catalogue of effects ; a schedule. 
 
 INVOICE, a paper sent off with goods exported on commission, or for the 
 shipper's own account. 
 
 JERQUING, of a ship, is a search performed by an officer of the customs 
 
 (called Jerquer) after she is unloaded, to see if there are no unentered 
 
 goods concealed. 
 JETSAM is when a ship is in danger of being sunk, and, to lighten her, the 
 
 goods are thrown into the sea, and the ship notwithstanding perishes. 
 JOURNAL, a book in which is recorded the transactions of the Day-Book, and 
 
 the subsidiary ones, having the Drs. and Crs. pointed out, in order to post 
 
 them with more ease into the Ledger. 
 
 K. 
 
 KAY, Key, Quay, a wharf or building of stone by the water side, in a sea- 
 port, for loading and unloading goods. 
 
 KEYAGE, the money or toll paid for loading or unloading goods or mer- 
 chandize at a key or wharf. 
 
 LAGAN is when goods are cast into the sea to lighten a ship, and which are 
 so heavy that they sink to the bottom, and therefore the mariners fasten 
 to them a buoy or cork, to enable them to find them again. 
 
 LAND-WAITER, an officer of the Custom-house, whose duty it is, upon 
 the landing of merchandize, to take an account of the same. 
 
 LAST AGE, the ballast or lading of a ship ; sometimes the word is used for 
 garbage, rubbish, &c. 
 
 LEAKAGE, an allowance in the customs granted to the importers of liquors, 
 which are supposed to have received damage in their passage. 
 
 LEASE, a contract by which, ifi consideration of some payment, a temporary 
 possession is granted of houses or lands. 
 
COMMERCIAL TERMS. 263 
 
 LEDGER is the principal book of accounts kept by merchants and trades- 
 men, in which the state of every person's account is seen. 
 
 LEGACY, a bequest or gift of money, goods, or chattels by testament. 
 
 LEGATEE, the person to whom a legacy is bequeathed 
 
 LETTER of Advice, a letter giving notice of any transaction, siich as advising 
 your correspondent that you have drawn on him, shipt goods to his order, 
 &c. 
 
 LETTER, or Power of Attorney, a writing which empowers one person there- 
 in named to act for another. 
 
 LETTER of Credit is where a merchant or correspondent writes a letter to 
 another, requesting him to credit the bearer with a certain sum of money. 
 
 LETTER of Licence is a written permission granted to a persoti under efti- 
 barrassment, allowing him to conduct his affairs for a certain time without 
 being molested. 
 
 LETTERS of Marque are commissions granted to captains or merchants in 
 time of war, to make reprisals on the ships of the enemy. 
 
 LETTERS Patent, a privilege granted to an inventor, to entitle him ex- 
 clusively to enjoy the advantages of his invention for a term of years. 
 
 LICENCE, a legal permission to carry on some branch of business on which 
 a duty is laid. 
 
 LIEN, a claim or attachment on any property which a person has in his pos- 
 session, for a debt due to him from the owner of the property. 
 
 LIFE ANNUITIES, annual payments to continue during any given life or 
 lives. 
 
 LIGHT BILLS, charges paid to the Trinity House, London, for light-houses, 
 buoys, &c. k 
 
 LIGHT-HOUSE, a tower situate on an eminence upon the sea coast, or at 
 the entrance of some port or river, for the direction of ships in dark 
 nights, by means of some sort of illumination, as fire, candles, or lamps. 
 
 LIGHTERAGE, money given for loading or unloading a ship by means of a 
 boat or lighter. 
 
 LIQUIDATION means the winding up of a business, such as paying and re- 
 ceiving all debts relating to the concern. 
 
 LOAN, any thing lent on condition of being returned; or sums, generally of 
 large amount, borrowed from individuals, or public bodies, for the service 
 of the state, and which form part of the national debt. See Stocks. 
 
 LOT, a portion or parcel of goods. This term is usually applied to any parcel 
 of goods put up at once at an auction or public sale. 
 
 M 
 
 + MANIFEST, a regular list of a ship's cargo, containing the mark and No. of 
 each separate package, the names of the persons to whom they are con- 
 signed, which paper must be signed by the master of the vessel, before 
 any of the goods can be landed. 
 MANUFACTURE, an article produced by labour or machinery from any 
 
 raw material. 
 MANUFACTORY, denotes a place where several artificers are making any 
 commodity, or article of merchandize. 
 
 s 4 
 
264 EXPLANATION OF 
 
 MART, a place of public traffic ; a great market or fair. 
 
 MATUHrry, in Bills, is when they become due, or payable. 
 
 MAXIMUM, the highest price of any article, as fixed by some law or regu- 
 lation. 
 
 MERCHANDIZE, all sorts of goods which may be bought or sold. 
 
 MERCHANT, a wholesale dealer in all sorts of goods on his own account. 
 
 MINIMUM, the lowest price of any article, as fixed by some regulation. 
 
 MINT, the place where the public or current money is coined. 
 
 MONEY, metal coined for the purposes of commerce. 
 
 MONOPOLY, the sole power or privilege of selling any commodity, whereby 
 any person, or bodies politic or corporate, are sought to be restrained of 
 any freedom they had before. 
 
 MORTGAGE, a pawn of land, or tenement, or any thing moveable, laid or 
 bound for money borrowed. The person borrowing the money is called 
 the mortgager, and the lender the mortgagee. 
 
 MULETS, fines laid on ships or goods for the maintenance of consuls, garri- 
 sons, &c. 
 
 MUTUAL DEBTS, when two traders are indebted to each other, one debt 
 may be set off against the other, and in case of bankruptcy, mutual credits, 
 as well as mutual debts, may be set off. 
 
 MUTUAL PROMISE is when one person promises to another to pay money, 
 or do some other act, and he, in consideration thereof, promises to do a 
 certain act, &c. 
 
 N. 
 
 NATIONAL DEBT is a debt due by any whole Political Community, as re- 
 presented by their legislature and government. 
 
 NAVY BILLS. See Bills, Navy. 
 
 NET PROCEEDS, the sum which goods produce after every deduction is made. 
 
 NET WEIGHT, the weight of any commodity, after every deduction is made, 
 and for which the price is charged. 
 
 NON-CLAIM is where a creditor neglects to make his claim within a proper 
 time, in which case he cannot enforce his demand. 
 
 NOTARY-PUBLIC, a person duly appointed to attest deeds and writings ; 
 he also notes or protests bills of exchange, inland and foreign, and pro- 
 missory notes, when refused or returned. 
 
 NOTE, a memorandum, or a written order for money. 
 
 NOTING is the act of a Notary when a bill or draft is not duly honoured, 
 or, in other words, refused acceptance or payment. 
 
 o. 
 
 OBLIGATION is a bond containing a penalty with a condition annexed, 
 either for the payment of money, performance of covenants, or the like. 
 
 OBLIGEE, he to whom a bond is made payable. 
 
 OBLIGER, the person who enters into a bond, or he by whom it is to be 
 |lh,id. 
 
COMMERCIAL TERMS. 265 
 
 OFFICE, a place where business is transacted. 
 
 OMNIUM, a term used among Stock-jobbers, to express all the articles 
 included in the contracts between Government and the original sub- 
 
 ORDNANCE DEBENTURES, Bills issued by the Board of Ordnance for 
 the payment of Stores, &c. purchased for that department. 
 
 ORDER, a direction from one house to another, to effect certain Purchases, 
 &c. upon limited or unlimited conditions. 
 
 PACK or Package, any quantity of goods tied up for carriage. The latter 
 
 term also denotes the charge made for tying up the goods. 
 PACKER, a person who carries on the business of packing goods. 
 PAR OF EXCHANGE, is the intrinsic value of the money of one country, 
 
 compared with that of another, with respect both to the weight and 
 
 fineness. 
 PARCEL, a term applied both to small packages of wares, and to large lots 
 
 of goods. In this last sense, 20hhds. of sugar, or more, if bought at one 
 
 price, or ill a single lot, are denominated " a parcel of sugar." 
 PARTNERSHIP, is when two or more persons unite in trade, and agree to 
 
 participate in the profits or losses according to their respective shares in 
 
 the capital employed in the concern. 
 PART-OWNERS, persons concerned in ship-matters, and who have joint 
 
 shares therein. 
 PASS IN CONFORMITY, or " to state in conformity,'' is to acknowledge that 
 
 an account transmitted is correct. 
 PAWN, a pledge lodged for the security of the payment of a sum of money 
 
 borrowed. 
 PAWNBROKER, a person who advances money upon pledges, for which 
 
 he is allowed interest after the rate of 25 f^ Cent. i. e. Sd. ^ shilling. 
 PAYEE, the person to whom a bill is made payable ; and also the person en- 
 titled to receive payment of any sum of money. 
 PAYER, he who binds himself to the payment of bills, bond, or any sum of 
 
 money, either verbally or in writing. 
 ''PENALTY, a forfeiture for disobedience to certain laws or regulations : a 
 I rn>w ii ^penalty also is usually annexed to secure payment of money, the per- 
 formance of certain covenants in a deed, articles of co-partnership, &c. 
 PERMIT, a license from the Excise, for persons to remove exciseable articles, 
 
 denoting that the duties have been paid. 
 PERPETUITY, the number of years' purchase to be given for an annuity 
 
 which is to continue for ever. 
 -'PES AGE, money paid for weighing goods or any merchandize. 
 PIERAGE, money paid by masters of ships for the use of a pier. 
 PILOT, a person employed to conduct ships over bars and sands, or through 
 
 intricate channels, into a road or harbour. 
 PILOTAGE, money paid for piloting a ship. 
 POLICY OF ASSURANCE, the deed or instrument by which a contract of 
 
 assurance is effected. 
 PORTAGE, money paid for sailors' wages while in port: also money paid fx)r 
 
 the use of a port in shipping or landing goods. 
 
^66 EXPLANATION OF 
 
 PORT-SALE, a sale of goods upon the key. 
 
 POST-ENTRY. When goods are weighed or measured, and the nrierchant 
 has got an account thereof at the custom-house, and finds his entry 
 already too small, he must make a post or an additional entry for the 
 surplusage. 
 
 POSTING, in Book-keeping , is the mode of transferring articles from the 
 Journal, or the subsidiary books, to, the Ledger. 
 
 POUNDAGE, the customs and other duties, payable on all goods imported 
 (except those free of duty or liable to tonnage) ; being in most cases 
 levied at so much in the pound, or ^ Cent, on the respective values. 
 
 PRE-EMPTION, a first buying, or buying before others. 
 
 PREMIUM, the money paid an underwriter for ensuring the safety of ships, 
 goods, houses, &c. 
 
 PRICE-CURRENT, a list of the various articles of merchandize in the 
 market, with the present prices annexed to each. In most of the great 
 commercial cities and towns lists of this description are generally pub- 
 lished once or twice a week. 
 
 PRIMAGE, a certain allowance paid by the shipper or consignee of goods to 
 mariners and master of a vessel for loading the same. 
 
 PRINCIPAL, the capital sum due, or lent, in opposition to interest. It also 
 means the head of a Firm, or commercial house. 
 
 PRISAGE, is that custom or share that belongs to the King, out of such mer- 
 chandize as are taken at sea by way of lawful prize. 
 
 PROCURATION, is where a merchant empowers his clerk or agent to write 
 his signature or Jlrm, in accepting or indorsing bills, &c. 
 
 PRO FORMA, a term generally applied to a paper shewing the terms or 
 charges attending any particular business, as Pro Forma Account Sales, 
 &c. 
 
 PROMISSORY-NOTE, a note of hand purporting the payment of a certain 
 sum, at a stated period. 
 
 PROTEST, a paper made out by a Notary Public, declaring a bill has been 
 presented for acceptance or payment, and was refused 
 
 Q. 
 
 QUARANTINE, the time that a ship suspected of infection is restricted 
 
 from intercourse with the shore : it also means the duty imposed on ships 
 
 for the purpose of quarantine, 
 QUAY, or Key, see KAY. 
 QUEST-MEN, persons appointed to inquire into abuses, especially such as 
 
 relate to weights or measures. 
 QUOTATION, a term generally applied to a list of the prices of Exchange. 
 QUOTED ON BOARD, means the price for which a merchant agrees to put 
 
 goods on board, free of expenses of shipping, to the buyer. 
 
 R. 
 
 RE-ASSURANCE, a contract which the first assurer enters into, in order to 
 relieve himself from those which he has incautiously undertaken, by 
 throwing them upon other underwriters, who are called re-assurers. 
 
COMMERCIAL TERMS. 2G7 
 
 REBATE, is an allowance in the purchase of goods, for prompt payment. 
 see Discount. 
 
 RECEIPT, an acknowledgement in writing of having received a sum of 
 money, or other value ; and is either a voucher for an obligation dis- 
 charged, or one incurred. 
 
 RE-EXCHANGE, or Re-change, the price of a new exchange, due upon a 
 bill that comes to be protested, and must be refunded by the drawer, 
 or indorser. 
 
 REFRACTION, is a deduction from the weight of goods for damages. 
 
 REFUNDING, the paying back of the money received in consideration of a 
 contract, the conditions of which have not been fulfilled. 
 
 REGRATING, buying any wares or victuals, and selling them in the market 
 or fair. 
 
 RELEASE, is the relinquishment of any right of action, which a man has, or 
 may claim, against another. 
 
 REMITTANCE, a sum of money sent either in bills of exchange or other- 
 wise, from one house to another. 
 
 RENEWAL OF A BILL, is the cancelling a bill or promissory note due, 
 and accepting another at a certain date in lieu thereof. 
 
 RESPONDENTIA, a rontract by which money is borrowed on the security 
 of goods and merchandize, the same as in Bottomry on the security of 
 a ship. 
 
 RESTITUTION, is that when money has been paid wrongfully or by mis- 
 take, the person so paying has a right to demand it back. 
 
 RETAIL, is a dealing in commodities, in small quantities. 
 
 RETURNS, a term expressing the value in goods or in money, returned by 
 the consignee of a cargo or parcel of goods to the consigner : the term 
 also means, a return or remittance of bills. 
 
 RETURN OF PREMIUM, the whole or part of the premium of an insurance 
 which is given back in terms of the Policy. 
 
 REVENUE, signifies the produce arising from any possessions. Thus the 
 public revenue of a kingdom is the produce of its imposts, in shape of 
 rents, taxes, duties, &c 
 
 S. 
 
 SALVAGE, an allowance made for saving a ship or goods, or both, from the 
 
 danger of the seas, fire, enemies, &c. 
 SAMPLE, a small quantity of an article at a public or private sale, as a spe- 
 cimen of the commodity. 
 SCHEDULE, in commerce, the statement of a Bankrupt's aifairs, delivered 
 
 by him to the Commissioners appointed to investigate his case. 
 SEARCHER, an Officer of the Custom-house, whose business is to search all 
 
 ships outward bound, to see whether any prohibited or uncustomed 
 
 goods are on board. 
 SEA- WORTHY, is when a ship is, in every respect, fitted for her destined 
 
 voyage. 
 SEIZURE, an arrest of some merchandize, moveable or other matter, either 
 
 in consequence of some law, or express order of the government. 
 SET-OFF of Mutual Debts, is where tradesmen are mutually indebted, one 
 
 debt may be set against the other ; and in case any action be brought, 
 
26S EXPLANATION OF 
 
 notice is to be given of the particular sum or debt intended to be set off" 
 against another. 
 
 SMUGGLING, the act of importing or exporting goods without payment of 
 the Customs, or Excise duties. 
 
 SOLIDITY, the character which a mercantile house bears as to property. 
 
 SOLVENT, a person in trade, who is able to pay his debts. 
 
 SPECIE, coin as distinguished from paper money. 
 
 STANDARD, a weight or measure of admitted authority, and by which others 
 are adjusted. It is also taken for the rule of fineness at which gold and 
 silver are fixed by the King to be coined. 
 
 STAPLE, a place of public sale, or a town or city having such a place. 
 
 STAPLE-GOODS, such as are sold at a staple; or the principal produce of a 
 country; and also, goods not being liable to perish, as wood, lead 
 iron, &c. 
 
 STOCK, a fund raised by a Commercial company to be employed in trade; in 
 Book-keeping it denotes the Owner, or Owners of the Books. Stock is 
 a term likewise applied to the Capitals of the Bank of England, and of 
 the East India and South Sea Companies, &c. 
 
 STOCKS, or Public Funds, are the debts of Government, for which interest 
 is paid from revenues set apart for the purpose. The mode of raising 
 supplies for the State by borrowing money from individuals or public 
 bodies, and levying taxes for the payment of the interest, is called the 
 Funding System ; and the loans thus raised constitute the National Debt. 
 
 STOCK-BROKER, a person employed to buy or sell shares in the Joint 
 Stock of a Company, or in the Public Funds. 
 
 STOCK-JOBBER, a person who deals in the public Funds on his own 
 account. 
 
 STORAGE, warehouse rent. 
 
 SUBSIDY, an aid or tribute granted to the King by a tax on grounds, lands, 
 &c. It also means a foreign supply or grant. 
 
 SUPERCARGO, a person employed by Merchants to go a voyage, and over- 
 see their cargo or lading, and dispose of it to the best advantage. 
 
 SURETY, is when one person becomes bound that another shall pay a certain 
 debt, or perform a certain act. 
 
 SUTTLE, is the weight of goods after Tare is allowed, and when farther de- 
 ductions are to be made, such as draft or tret. 
 
 TALLY, a cleft piece of wood to score any account or reckoning upon. 
 TARE, an allowance for the weight of the bag, box, cask, or other package in 
 
 which the goods are packed up. 
 TARIF, or tariff, a table or catalogue containing the names of different 
 
 kinds of Merchandise, with the duties to be paid. 
 TELLERS, clerks in public offices, who reckon, receive, and pay money 
 TIDE-WAITERS, or Tidesmen, officers appointed by the Custom-house, to 
 
 remain on board Merchants' vessels while they have any customable goods 
 
 on board. 
 TONNAGE, a custom or impost due for Merchandise brought or carried in 
 
 Tons from, or to, other nations after a certain rate ^ ton. It also means 
 
 the burden or number of tons which a ship carries. 
 
COMMERCIAL TERMS. 269 
 
 TONTINE, a scheme upon which annuities for lives are granted, with the 
 
 benefit of survivorship. 
 TRAFFIC, a general term for Trade, Commerce, Barter, or Exchange. 
 TRANSFER, the act by which one party makes over or assigns his right, 
 
 interest or property, to another. 
 TRANSIT, a Custom-house warrant to pass. 
 TRET, an allowance on the weight of goods for waste, usually 4lbs. on every 
 
 104, or -sVth part of the suttle ; but this allowance is now seldom given. 
 
 It is allowed in the draft or tare. 
 TRONAGE, a custom or toll for weighing goods. 
 TRUSTEE, a person who has an estate, or money, put or trusted in his hands 
 
 for the use of another. 
 TUNNAGE, an impost of so much ^ tun of 252 gallons on liquors imported 
 
 or exported, 
 
 U. 
 
 ULLAGE, signifies so much of the contents of a cask, or other vessel, as it 
 wants of being full. 
 
 UMPIRE. When two arbitrators cannot agree, in settling a dispute, an appeal 
 is made to a third person named, whose decision is final. 
 
 UNDERWRITER, is an insurer who subscribes his name to policies of in- 
 surance on Ships, Merchandize, ace. 
 
 USANCE, the usual term or time at which a Bill of Exchange is drawn. 
 
 USURY, consists in taking more than five '^ Cent, for the loan of money when 
 the obligation to repay is absolute. 
 
 V. 
 
 VALUE, to value in a mercantile sense, is to draw a Bill ; the words *<^ value 
 received," or "value in account," are also mentioned in every Bill of Ex- 
 change, although not essential to their validity. 
 
 VELLON, a money in which accounts are kept in many parts of Spain. 
 
 VOUCHER, a document or paper proving that some payment has been made, 
 or other transaction effected. 
 
 w. 
 
 WAREHOUSE, a receptacle for Wares and Merchandise. 
 WAREHOUSED, or Bonded Good;«, certain articles which, on being landed 
 
 are warehoused, upon bond being given for the payment of duties, &c. 
 WHARF, a bank or quay for landing goods at, as also for shipping off from. 
 WHARFAGE, money paid for the use of a Wharf, r?We Keyage. 
 
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 New-street- Square. 
 
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 ELEMENTARY CREEK WORKS. 
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 Mr. WILLIAM HUGHES^rGENERAL GEOGRAPHY 
 
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 Mr. WILLIAM HUGHES's GEOGRAPHY of the 
 
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 Mr. WILLIAM HUGHES's MANUAL of GEO- 
 
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 Mr. WILLIAM HUGHES's MANUAL of BRITISH 
 
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