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Author: 
 
 Batchelder, Jacob 
 
 Title: 
 
 The national accountant 
 
 Place: 
 
 Boston 
 
 Date: 
 
 1861, [1846] 
 
MASTER NEGATIVE « 
 
 COLUMBIA UNIVERSITY LIBRARIES 
 PRESERVATION DIVISION 
 
 BIBLIOGRAPHIC MICROFORM TARGET 
 
 ORIGINAL MATERIAL AS FILMED - EXISTING BIBLIOGRAPHIC RECORD 
 
 *mmt 
 
 MOHTsoMEiY Batchelder, Jacob. 
 
 The national accountant ; an improved system of book- 
 keeping by single and double entry ... By Jacob Batch- 
 elder ... Boston, J i P i Jo wett-and company; Cincinnati) 
 Bri>rTruman,-1847.- Brown, 1861. 
 
 56 p. incl. forms. 27 J x 22"*. 
 
 1. BiKkaaving. icctg.-^M<4 
 
 Library of Congress 
 
 HF5633.B32 
 rs24cli 
 
 7—4970 
 
 ^■"^1^ 
 
 7 
 
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 RLM SIZE: ?Bm^ 
 
 DATE FILMED: 
 
 REDUCTION RATIO: IHv 
 
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 TRACKING # : 
 
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 FILMED BY PRESERVATION RESOURCES, BETHLEHEM, PA. 
 
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 NATIONAL ACCOUNTANT. 
 
 On commencing business I have tno books, r® SI. 00, 
 
 Casli, 
 
 S2 
 
 1 CM) 
 
 3 
 
 
 1 
 
 •2-5 
 
 
 
 00 
 
 3 
 
 00 
 
 1 
 
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 Columbia ?Hmberi^ 
 
 :]e)^v 
 
 LIBRARY 
 
 H^CflOOl Of JS^ViSAXitt% 
 
 of 
 iSfccountamp 
 
 ^^ 
 
THB 
 
 NATIONAL ACCOUNTANT; 
 
 AN 
 
 IMPROVED SYSTEM OF BOOK-KEEPING 
 
 IT 
 
 SINGLE AND DOUBLE ENTEY: 
 
 ILLUSTRATED BY APPARATUS; COMPRISING NINE SETS OF BOOKS: 
 
 OF WHICH 
 
 SET A EXHIBITS THE ORDINARY METHOD BY 
 
 SINGLE ENTRY; 
 
 THE SETS NO. 1 AND 2 ARE USED IN CONNECTION WITH APPARATUS TO 
 
 ILLUSTRATE THE PRINCIPLES OF 
 
 DOUBLE ENTRY; 
 
 FHE SETS NO. 3, 4 AND 5, EXHIBIT THE APPLICATION OF THESE PRINCIPLES TO ORDINARY MER. 
 CANTILE TRANSACTIONS ; NO. 6 APPLIES THE SAME PRINCIPLES TO THE TRANSAC- 
 TIONS OF THE FARM; NO. 7 APPLIES THEM TO THOSE OF THE WORK-SHOP 
 OR FACTORY; AND NO. 8, TO THOSE OF A SPECIAL PARTNERSHIP. 
 
 THE CLOSING 
 
 SECTIONS CONTAIN THE MOST VALUABLE METHODS OP CONTRACTION 
 
 IN ARITHMETIC, 
 
 TOGETHER WITH 
 
 VARIOUS MERCANTILE FORMS. 
 
 9hb 
 
 BY- JACOB BATCHELDER, 
 
 PRECEPTOR OF LYNN ACADEMY. 
 
 BOSTON: 
 
 BROWN AND TAGGARD, 
 
 25 & 29 CORNHILL 
 1861. 
 
 *\ 
 
.J 
 
 4 
 
 
 ■i 
 
 /3 
 
 UA4/UJUUf 
 
 tv^KinJrWv'^^J^^j 
 
 Entered according to Act of Congress, in the year 1846, by 
 
 JOHN P. JEWETT AND COMPANY, 
 In the Clerk's OfRce of the District Court of Massachusetts. 
 
 r 
 
 3 
 
 <vs.o 
 
 331 
 
 STEREOTYPED BT 
 
 GEORGE A. CURTIS; 
 
 HEW ENGLAND TYPE AND STSKEOTYPE fOCNDKT. 
 
 PREFACE. 
 
 It is a common remark, that " A person cannot obtain in our schools a knowledge of Book-Kecping sufficiently ihor 
 ough to enable him to enter at once on the application of his knowledge to the actual business of life * and it is beliered 
 that pupils are more liable to fail in the practical application of the principles of this science, than of any of the odict 
 sciences taught in our schools. 
 
 To dispel the obscurity which has so long prevented the pupil from pursuing his way with confidence, and to gire him, 
 in detail, a clear comprehension of the operations which he has too frequently been required to perform^ not undtntmadt 
 is the design of the following work. 
 
 For the last twelve years, the author has applied the principles of the system which he now offers to the public. Hs 
 comes, therefore, without apology, to solicit the attention of thie friends of education to a plan which he is sure will facil- 
 itate the acquisition of a clear and thorough knowledge of the subject which it is designed to illustrate. 
 
 He has not labored to present the pupil with all the various records of the different branches of commerce, nor has he 
 sought to increase the size of his book, by diluting its contents with matter foreign from his purpose ; but he has endemv- 
 ored to produce a Key^ to enable the pupil, by a little practice, to open and explore the intricate recesses of any branch cl* 
 biiRitw^Hx »vhich he may select for his occupation, from the tilling of the soil to the planning of a voyage 
 
 In JUS work, the Inductive method has been adopted. It is based on the definition of Stock, as " The merchant's [aufiuljf 
 and sources of gain," and presents to the pupil the principle that it is the general account that receives, and luU the pmr- 
 ticular article that " Comes to you" which is Dr. ; and that it is the general account or division, which is cieditOT by 
 ivhii» 'leparts from it. Being required to treat every account as if it were a person, the pupil is led from Stock, thrmgli 
 Vn^ witine of a set of books, performing as well as recording the transactions of business, by means of boxes used in 
 c«Mu»»vtion with the Ledger; and he at length finds all his property restored to the Stock box, ready for another 
 miMiii; •n*' 1 iflc^nt branches of commerce. 
 
1 
 
 1 
 
 i 
 
 CONTENTS. 
 
 BOOK-KEEPING. 
 
 Definitions of Single Entrt, • 
 
 Set a., Single Entet, . • . 
 
 Definitions of Double Entet, 
 Illusteation by Appabatus, , , 
 
 Ledgeb Illustbative, No. 1, . • 
 
 Ledgeb Illustbative, No. 2, • • 
 
 Double Entet, Set 3, . . 
 
 Double Entet, Set 4, . . . 
 
 Double Entet, Cash Book, Set 6, • 
 Double Entet, Set 5, . • , 
 
 The Fabmeb's Sebies, No. 6, • 
 
 The Mechanic's Sebies, No. 7, • • 
 
 CoMPANT Accounts, • . 
 
 Sebies of Compant A., No. 8, • 
 CoNTBAcnoNS IN Meecantilb Abithmetic, 
 Mebcantile Fobms, • • • 
 
 5 
 IS 
 
 19 
 
 40 
 45 
 48 
 49 
 M 
 
 (1.) Book-Keeping is the history of changing property. 
 
 (2.) To each form of property, there is affixed a distinct name. 
 
 (3.) There are two methods of keeping accounts ; — 
 
 (4) 1. Single Entry ; which is the method usually pursued by the retailers of numerous articles of small value; — i 
 
 (5.) 2. Double Entry ; usually adopted by wholesale merchants, but applicable also to an extensive retail business. 
 
 (6.) Single Entry is used merely to preserve an account of debt and credit with the persons, with whom the mAwhant 
 trades, without regard to the condition of the property, after the change has been effected. 
 
 (7.) Double Entry exhibits the condition of the merchant's property, the amount of each kind, and the gains or 
 losses which he may have incurred, in addition to the accounts contained in Single Entry. 
 
 (8.) In Single Entry two books are usually kept ; the Waste or Day Book, and the Ledger. 
 
 (9.) All transactions are recorded in the Waste Book, at the time and in the order in which they occur. 
 
 1. What is Book-Eeeping? 
 
 2. How is property named? 
 
 3. llow many methods are there? 
 
 4. By whom is Single Entry used ? 
 
 5. By whom is Doable Lntry used? 
 
 6. What IS the design of Single Entry? 
 
 7. What is the design of Double Entry f 
 
 8. How many books m Single Entry? 
 
 9. How are transactions recorded ? 
 
 r 
 
 -*%: 
 
1 
 1 
 
 SINGLE ENTRV. 
 
 WASTE BOOK A. 
 
 Boston, Jan. 1,*1846. 
 
 This day I commenced business, with the property and under the liabilities described in 
 the following Inventory, viz. : 
 
 I have merchandise, valued at % 4000 00 
 
 Ready money, 150o!oO 
 
 NoteofJ. Dix, 300.00 
 
 .5^Jl*' 100.00 
 
 Account of R. Moore, 150.00 
 
 J. Alley, 300^00 
 
 I owe N. Brown on account, . 
 " S. Bent on note, 
 
 Dr. Amos Lang, 
 
 To 14 lbs. of flour, at .05 cts., 
 
 " 10 " sugar, at .10 
 
 M 
 
 M 
 
 2. 
 
 Dr. Benj. Pond, 
 
 To 25 lbs. of flour, at .05, 
 
 " 3 lbs. of Y. H. Tea, at .50, 
 
 ♦* 6 yds. of sheeting, at .10, 
 
 Dr. John Rand, 
 To 7 lbs. of board nails, at .06, 
 " 8 yds. of broadcloth, at 3.00, 
 " 2 gaUons of oil, at 1.25, 
 
 t( 
 
 3. 
 
 Dr. Job Pray, 
 
 To 1 fish Une, 
 
 " 2 oz. snuff*, at .02, 
 
 Dr. Charles Gray, 
 To 9 yds. of cotton cloth, at .12, 
 " 5 skeins of sewing silk, at .(^, 
 " 4 yds. of broadcloth, at 3.50, 
 
 4. 
 
 6. 
 
 Dr. John Rand, 
 
 To 20 pairs of door hinges, at .08, 
 
 " 22 door latches, at .25, 
 
 " 30 lbs. of shingle nails, at .06, 
 
 " 14 sets of blind fastenings, at .20, 
 
 Cr. Benj. Pond, 
 
 By 20 lbs. of butter, at .20, 
 
 " 10 doz. of eggs,- at .12^, 
 
 6. 
 
 ti 
 
 Cr. Amos Lang, 
 
 By 2 doz. of eggs, at .12, 
 
 " 1 quarter of veal, 20 lbs., at .07, 
 
 " Cash, 
 
 100.00 
 200.00 
 
 .70 
 1.00 
 
 1.25 
 
 1.50 
 
 .60 
 
 .42 
 
 24.00 
 
 2.50 
 
 .06 
 .04 
 
 1.06 
 
 .30 
 
 14.00 
 
 1.60 
 5.50 
 1.80 
 2.80 
 
 
 .06 
 
 6350 
 
 300 
 
 26 
 
 15 
 
 11 
 
 w/w^ ' 
 
 cts. 
 
 00 
 
 00 
 
 70 
 
 35 
 
 92 
 
 10 
 
 38 
 
 70 
 
 It 
 
 7flr 
 
 « 
 
 
 SINGLE ENTRY. 
 
 WASTE BOOK A. 
 
 » 
 
 
 « 
 
 L. 
 
 Boston, Jan. 7, 1846. 
 
 
 « 
 
 *.* 
 
 1 
 
 1 
 
 I 
 1 
 
 1 
 2 
 
 2 
 
 2 
 
 Dr. Benj. Pond, 
 
 To 14 lbs. of sugar, at .10, 
 
 " 2 " saleratus, at .09, 
 
 " 2 bushels of Indian meal, at .70, 
 
 « 
 
 1.40 
 
 . , .18 
 1.40 
 
 2 
 
 17 
 
 10 
 13 
 
 20 
 
 23 
 
 33 
 93 
 
 1 
 
 
 9S 
 
 Cr. John Rand, 
 
 By 40 bush, of potatoes, at .30, 
 
 " 25 lbs. of butter, at .20, 
 
 9 
 
 12.00 
 5.00 
 
 1 
 
 
 00 . 
 
 t 
 
 Dr. Charles Gray, 
 To 2 lbs. of tapioca, at .12J, 
 " 4 lbs. of raisins, at .10, 
 
 10 
 
 .25 
 .40 
 
 
 65 
 
 Dr. John Page, 
 
 To 14 yds. of calico, at .15, 
 
 " 10 yds. sheeting, at .12, ' 
 
 " 15 lbs. of loaf sugar, at .16, 
 
 " 21 lbs. ofcoffee, at .12, 
 
 " 40 lbs. of salt fish, at .05, 
 
 IJ 
 
 2.10 
 1.20 
 2.40 
 2.52 
 
 2.00 
 
 22 
 00 
 
 50 
 
 00 
 
 00 
 08 
 
 
 Ct. Charles Gray, 
 
 By 40 bush, of potatoes, at .25 per bushel, 
 " ISlbs. of butter, at. 16|, 
 
 19 
 
 10.00 
 3.00 
 
 
 Dr. John Nix, 
 
 To 20 yds. of cotton, at .121, 
 " 4 yds. of broadcloth, at 4.00, 
 " 1 bush, of salt, at • 
 « 2ib8. ofY. H. Tea,at.75, 
 
 2.50 
 
 16.00 
 
 .50 
 
 1.50 
 
 
 Dr. Levi Lord, 
 
 To 2 doz. knives and forks, at 2.50, 
 " 1 dining set, 
 " 1 shovel and tongs, 
 " 6 smoothing irons, at .50, 
 " 3 pairs of andirons, at 1.00, 
 
 lie 
 
 5.00 
 8.00 
 4.00 
 3.00 
 3.00 
 
 
 Cr. Levi Lord, 
 
 By 4 doz. of brooms, at 1.00, 
 " 10 doz. of straw mats, at 2.00, 
 " 20 wooden pails, at .25, 
 '* 1 doz. of rakes, at 
 " 3 doz. of axe-helves, at 1.00, 
 
 Iff 
 
 4.00 
 20.00 
 5.00 
 1.00 
 3.00 
 
 
 
 1 
 
 Dr. Amos Lang, % 
 To 12 yds. of carpeting, at .75, 
 " 18 yds. of sheeting, at .12, 
 " 20 yds. of broadcloth, at 4.00, 
 " 16 yds. of calico, at .12, 
 
 9.00 
 
 2.16 
 
 80.00 
 
 1.92 
 
 • 
 
 
 
I 
 
 8 
 
 L. 
 
 SINGLE ENTRY. 
 
 WASTE BOOK A. 
 
 Boston, Jan. 20, 1846. 
 
 Dr. Benj. Pond, 
 
 To 56 lbs. of flour, at .04, 
 " 21 lbs. of sugar, at .09, 
 «' 2 lbs. of tea, at .50, 
 
 Dr. John Rand, 
 
 To 20 bushels of tomatoes, at .33, 
 " 28 lbs. of coffee, at .12, 
 
 Dr. Job Pray, 
 
 To 56 lbs. of butter, at .20, 
 «* 25 lbs. of cheese, at .10, 
 " 14 lbs. of coffee, at .12, 
 
 Dr. Charles Gray. 
 To 4 quires of letter paper, at .20, 
 " 1 hundred pens, No. 303, at 
 
 Dr. John Page, 
 
 To 50 bushels of maize, at .80, 
 «' 50 bushels of oats, at .40, 
 
 Cr. John Nix, 
 By Cash, 
 " 12 bushels of com, at .75, 
 
 Dr. Levi Lord, 
 
 To 2 yds. of broadcloth, at 4.00, 
 " 4 yds. of cotton cloth, at » 12, 
 
 23.. 
 
 .27.. 
 
 -29.. 
 
 u 
 
 .30.. 
 
 -31.- 
 
 2.24 
 
 1.89 
 1.00 
 
 6.60 
 3.36 
 
 11.20 
 2.50 
 1.68 
 
 .80 
 1.00 
 
 40.00 
 20.00 
 
 11.60 
 9.00 
 
 8.00 
 .48 
 
 » 
 
 9 
 
 15 
 
 60 
 
 20 
 
 8 
 
 cts. 
 
 13 
 
 96 
 
 38 
 
 80 
 
 00 
 
 50 
 
 4S 
 
 . I 
 
 INDEX TO LEDGER A., SINGLE ENTRY. 
 
 
 JL 
 
 Fng^ 
 
 
 M. 
 
 -^ 
 
 Alley J., 
 
 
 1 
 
 Moore B., 
 
 
 1 
 
 Brown N., 
 
 & 
 
 1 
 
 . Nix John, 
 
 N. 
 
 S 
 
 
 a 
 
 
 
 P. 
 
 - 
 
 Gray Charles, 
 
 1 
 
 Pond Benj., 
 Pray/ob, 
 
 • 
 
 1 
 1 
 
 
 h. 
 
 
 Page John, 
 
 
 1 
 
 Lang Amos, 
 
 - 
 
 1 
 
 
 B. 
 
 
 Lord Levi, 
 
 
 2 
 
 Rand John, 
 
 
 1 
 
 ^%. 
 
 \ 
 
i 
 
 ■ 1 
 
 r 
 
 H' 
 
 10 
 
 SINGLE ENTRY. 
 
 LEDGER A. 
 
 ^ 1846. 
 
 
 R. MOORK. 
 
 W. 
 
 Dr. Cr. 
 
 Jan. 1. 
 " 31. 
 
 To Stock, 
 By Balance, 
 
 1 
 
 150 
 
 00 
 
 
 150 
 
 00 
 
 1846. 
 
 
 J. Alley. 
 
 
 Dr. Cr. 
 
 Jan. 1. 
 " 31. 
 
 To Stock, 
 By Balance, 
 
 1 
 
 300 
 
 00 
 
 
 300 
 
 oo' 
 
 1846. 
 
 
 N. Brown. 
 
 
 Dr. Cr. j 
 
 Jan. 1. 
 " 31. 
 
 By Stock, 
 To Balance, 
 
 
 100 
 
 00 
 
 1 
 
 100 
 
 00 
 
 184j6. 
 
 
 Amos Lang. 
 
 
 Dr. Cr. 
 
 Jan. 1. 
 " 6. 
 " 16. 
 " 31. 
 
 To Sundries, 
 
 To 
 
 By Balance, 
 
 1 
 2 
 
 1 
 93 
 
 70 
 08 
 
 1 
 
 1 
 93 
 
 70 
 08 
 
 94 
 
 78 
 
 94 
 
 78 
 
 1846. 
 
 
 Benj. Ponu. 
 
 
 Dr. • Cr. 
 
 Jan. 2. 
 " 6. 
 « 7. 
 " 20. 
 " 31. 
 
 To Sundries, 
 By " 
 
 To " 
 
 « It 
 
 By Balance, 
 
 • 
 
 1 
 
 2 
 
 3 
 
 3 
 
 2 
 6 
 
 35 
 
 98 
 13 
 
 1 
 
 5 
 6 
 
 25 
 21 
 
 11 
 
 46 
 
 
 11 46 
 
 1846. 
 
 • 
 
 John Rand. 
 
 
 Dr. Cr. 
 
 Jan. 2. 
 " 5. 
 " 7. 
 « 23. 
 " 31. 
 
 To Sundries, 
 
 By " 
 To « 
 By Balance, 
 
 1 
 1 
 
 3 
 
 26 
 11 
 
 9 
 
 92 
 70 
 
 96 
 
 2 
 
 17 
 31 
 
 00 
 
 58 
 
 48 
 
 58 
 
 r 1 48 
 
 58 
 
 1846. 
 
 
 Job Prat. 
 
 
 Dr. * Or. 1 
 
 Jan. 3. 
 " 27. 
 " 31. 
 
 To Sundries, 
 (( it 
 
 By Balance, 
 
 
 1 
 3 
 
 15 
 
 10 
 38 
 
 
 15 
 
 48 
 
 15 
 
 48 
 
 
 15 
 
 48 
 
 1846. 
 
 
 Charles Gray. 
 
 
 Dr. Cr. 
 
 Jan. 4. 
 " 9. 
 " 11. 
 " 29. 
 " 31. 
 
 To Sundries, 
 
 By 
 To 
 
 By Balance, 
 
 • 
 
 1 
 2 
 
 3 
 
 15 
 1 
 
 38 
 
 65 
 
 80 
 
 2 
 
 13 
 4 
 
 00 
 
 17 
 
 83 
 
 
 17 
 
 83 
 
 1846. 
 
 
 John Page. 
 
 
 Dr. Cr. 
 
 Jan. 10. 
 « 29. 
 « 31. 
 
 To Sundries, 
 By Balance, 
 
 « 
 
 2 
 3 
 
 10 
 60 
 
 22 
 
 00 
 
 
 70 
 
 22 
 
 70 
 
 22 
 
 
 70 
 
 22 
 
 SINGLE ENTRY. 
 
 LEDGER A. 
 
 II 
 
 1846. 
 
 John Nix. 
 
 W. 
 
 Dr. 
 
 Cr. 
 
 Jan. 12. 
 " 30. 
 
 To Sundries, 
 By 
 
 20 
 
 50 
 
 20 
 
 SO 
 
 1846. 
 
 Levi Lord. 
 
 Dr. 
 
 Cr. 
 
 Jan. 13. 
 
 (t 
 
 15. 
 
 «i 
 
 31. 
 
 (1 
 
 <t 
 
 To Sundries, 
 
 By " 
 
 To 
 
 To Balance, 
 
 2 
 
 23 
 
 00 
 
 2 
 
 33 
 
 3 
 
 8 
 
 48 
 
 
 
 
 1 
 
 52 
 
 
 
 33 
 
 00 
 
 33 
 
 00 
 
 00 
 
 See Cash Book No. 5, Double Entry, for a formula of a suitable kind for Single Entry. 
 
 LEDGER B. from LEDGER A. 
 
 1846. 
 
 John Page. L. 
 
 Dr. Cr. 
 
 Feb. 1. 
 
 To Balance from Ledger A., 
 
 1 
 
 80 
 
 22 
 
 
 
 
 1846. 
 
 Levi Lord. 
 
 Dr. Cr. 1 
 
 Feb. 1. 
 
 By Balance from Ledger A., 
 
 
 
 2 
 
 1 
 
 52 
 
 
 In like manner, transfer the other Balances. 
 
 
DOUBLE ENTRY, 
 
 13 
 
 If only one half of the cloth had heen paid for, the Journal and Ledger would have stood thus ; — the Journal exhibits. 
 
 Merchandise, Dr. 
 
 M «( 
 
 to Cash, 
 to J. Dix, 
 
 60 
 60 
 
 00 
 00 
 
 1 
 
 BOOK-KEEPING 
 
 BY 
 
 DOUBLE ENTRY. 
 
 (1.) All the property and the rexmirces of the merchant, while they are inactive, are denominated Stock. 
 ■ (2.) When properly is used for purposes of gain, it receives a name appropriate to its character. 
 
 (3.) With every form of propeny the accountant keeps an account, as he does with every person with whom he deals. 
 
 (4.) In all changes of property, the person or form of property that receives, is debtor to that which parts with value, 
 and that which gives the value, is creditor by that which receives it. 
 
 (5.) The same language is used in ordinary conversation. Thus, we say that the moon is indebted to the sun for its 
 lif^hi, the flowers for theS hues of t»auty, and the fields for their verdure ; and we give to the sun the credit for these 
 
 benefits. , m j v j • j 
 
 (6.) It would be proper to say that a flourishing' garden is indebted, for its thrift, to a fertile soil and abundant ram, and 
 
 to give the soil and the rain credit for it. 
 
 (7.) Thus it often happens in businet s, thit several kinds of property are increased or diminished by the agency ol ona 
 other kind, or that one kind is increased or diminished by the agency of several kinds. 
 
 (S.) In all such cases, the account or accotoits increased are debtor to the increaser or increasers. 
 
 (9.) A wholesale dealer in but a few articles, may find it convenient to keep an account wiih each kind of goods in 
 
 which he deals. 
 
 (10.) Thus, a dealer in bread-stuffs may open an account with Flour, Meal, and Grain. 
 
 (11.) But in a variety store, the articles should be included under the general name, Merchandise. 
 
 (12.) In Double Entry, it is customary to use three books, viz., the Waste Book, the Journal, and thp Ledger. . 
 
 (13.) The expert accountant may omit the Journal, since it is designed merely to facilitate posting in the Ledger. 
 
 (14.) The Waste-Book contains, 1. The date; 2. The transaction; 3. The name of the person; 4. The 
 payment ; 5. The quantity, quality, &c. As,— July 4, 1846, bought of John Dix, for cash, one piece of black broad- 
 cloth, 30 yards, at $4.00 per yard, $120.00. . . v • i 
 
 (15.) The Journal, omitting much that is contained in the Waste Book, repeats the transacUon m tecnmcal 
 
 form; thus, — »,ftAAA 
 
 Merchandise Dr. to Cash, $120.00 
 
 (16.) The Ledger receives the same account from the Journal, thus : — 
 
 
 * 
 
 The Ledger exhibits, 
 
 Dr. Cr. 
 
 1846. 
 July 4. 
 
 Merchandise. 
 To Sundries, 
 
 
 120 
 
 00 
 
 
 
 
 1846. 
 
 Cash. 
 
 Dr. Cr. 
 
 July 4. 
 
 By Merchandise, 
 
 
 
 
 
 60 
 
 00 
 
 1846. 
 
 J. Dix. 
 
 Dr. Cr. 
 
 July 4. 
 
 By Merchandise, • 
 
 
 
 
 
 60 
 
 00 
 
 1S46. 
 
 Merchandise. 
 
 Dr. 
 
 Cr. 
 
 July 4. 
 
 To Cash, 
 
 120 
 
 00 
 
 1846. 
 
 Cash, 
 
 Dr. 
 
 Cr. 
 
 July 4. 
 
 By Merchandise, 
 
 120 
 
 00 
 
 The amounts of the Dr. and Cr. sides in the Ledger are always equal. 
 
 ILLUSTRATION BY APPARATUS. 
 
 (17.) Procure a number of boxes, and label each one with the name of each account in the Ledger. 
 
 (18.) As stock is the first account to be opened and the last to be closed, the box thus labelled should stand first in order. 
 
 Ready money is to be named and the box containing it is to be labelled Cash. 
 
 The goods in which / alone deal, Merchandise. 
 
 " " m company, Merchandise in Co. 
 
 The goods trusted to another. Adventure in Co. 
 
 •• sent to a foreign port, Shipment 
 
 " received by me to sell for another, Consigrmient. 
 
 Shares in corporations. Stock in . 
 
 Houses and lands, Real Estate. 
 
 Vessels trading at sea. Ship or Brig . 
 
 Obligations from others to pay money, Bills Receivable. 
 
 " from me to pay others, ' Bills Payable. 
 
 Household Furniture, Horses and Carriages, Movables. 
 
 Accounts with persons, as S. Bent, S. Bent. 
 
 Gain or Loss in trade or otherwise. Profit and Loss. 
 
 I Received or paid for interest, Interest. 
 
 Household expenses, " Expenses. 
 
 Money received or paid for agency, Commission. 
 
 Gain or Loss by Insurance, Insurance. 
 
 " " Exchange, Exchange. 
 
 (19.) The last five accounts may be comprised in the Profit and Loss account. 
 
 Balance. 
 
 1 . Whr\t does stock represent ? 
 
 2. When does property receive its appropriate name ? 
 
 3. Give the substance of this section. 
 
 4. What is the meaning of debtor and creditor in accounts? 
 
 5. Illustrate from conversation. 
 
 fi. Give the substance of this section. 
 
 7. What onen occurs in business ? 
 
 8. Rule in such cases. 
 
 9. How may a dealer in but a few articles keep hi* merchandise 
 
 account ? 
 
 10. Illustrate. 
 
 11. What of a variety store ? 
 
 12. How many books in Double Entry? 
 
 13. What of the expert accountant ? 
 
 14. What dot's the Waste-Book contaiftff 
 
 15. What of the Journal ? 
 
 (21.) 
 
 All my property and the debts due me or owed by me at the time of closing the Ledger, 
 (20.) On commencing business, take an inventory of all your property and debts ; thus, — 
 I have 
 Cash, SIOOO.OO To represent it, I write $100 on 10 slips of paper. 
 
 500 bbls of flour, » 4.00=2000.00 « I make 5 bundles, each 100 bbl?. 
 
 A. Locke's note, 500.00 *« I write a note payable to myself. 
 
 N. Abbot's account, 100.00 •• " I write the same on a slip. 
 
 Allien the student has prepared his emblems, let him place them in the stock box, at first taithout a Ledger entry^tadtu 
 the merchant oioes for a part of it. 
 
 K). What ;tre the Ledger eatries of this section? 
 
 17. Whrjt of Apparatus ? 
 
 Ift. Repeat the substance of this section. 
 
 19. What of five accounts ? 
 
 20. On c(ynmencing business, what ? 
 
 21. How do you represent the different accounts? 
 
u 
 
 DOUBLE ENTRY 
 
 Arrangement of Boxes. — No. 1. 
 
 DOUBLE ENTRY. 
 
 u 
 
 (22.) 
 
 Stock. 
 Cash, $1000.00 
 Mhnds., 2000.00 
 Bills Rec. 500.00 
 N. Abbot. 100.60 
 
 Cash. 
 
 B. Rec. 
 
 Prof. & Loss. 
 
 Mhnds. 
 
 N. Abbot. 
 
 « Balance. 
 
 3600.00 
 
 (23.) Hitherto the whole property has been in a quiescent state. We now bring it into circulation. 
 Every item of property must be removed from the Stock box, to the box labelled with its own name. 
 Hence, No. 2 exhibits, 
 
 See Ledger 
 
 Illustrative, 
 
 Sec. 41. 
 
 Stock. 
 
 Cash. 
 $1000 
 
 Mhnds. 
 $2000 
 
 Bills Rec. 
 $500 
 
 N. Abbot. 
 $100 
 
 Prof, ic Loss. 
 
 Balance. 
 
 (24.) On the blackboard write the record of one sale; thus, Sold for cash to J. Dix, 1 hundred bbls. of flour, 
 
 (25.) Now, Cash has been increased by $500, and is made Dr. to that amount ; Merchandise has parted with S400, 
 and is Cr. by that amount: the other $100 comes from profit; and therefore Profit and Loss is Cr. by $100, in entry 6. 
 Hence, No. 3 presents. 
 
 See L. 111. 
 Sec. 4L 
 
 Stock. 
 
 Cash. 
 $1500 
 
 Mhnds. 
 $1600 
 
 Bills Rec. 
 $500 
 
 N. Abbot. 
 $100 
 
 Prof. Sc Loss. 
 
 Balance. 
 
 26.) The increase of $100 from Profit and Loss must be represented by new slips, inscribed Cash. 
 2?!) To close the Ledger, transfer to the Balance box the amounts in the several boxes. 
 
 (27.) 
 
 No. 4 
 
 See L. IlL 
 Sec. 41. 
 
 Stock. 
 
 Cash. 
 
 Mhnds. 
 
 Bills Rec. 
 
 N. Abbot. 
 
 Prof. & Loss. 
 
 Balance. 
 Cash, 1500 Bills R., 500 
 Mhnds., 1600 N. Abbot, 100 
 
 (28.) Convey to Stock by No. 5, all that is ip Balance, and close the business. 
 
 SeeL. HL 
 Sec. 41. 
 
 Stock. 
 
 Cash, $1500 
 Mhnds., 1600 
 Bills Rec, 500 
 N. Abbot, 100 
 
 Cash. 
 
 Mhnds. 
 
 Bills Rec. 
 
 N. Abbot. 
 
 Prof. & Loss. 
 
 Balance. 
 
 1 29.) In the following illustration, the index uniting the boxes denotes the direction of the property, 
 
 Dr. 
 
 ,30.) Bought for cash* 40 bbls. of flour, • $5, 
 
 22. Describe No. 1. 
 
 23. In what state has the property beenf 
 
 24. What is done by section 23 ? 
 
 25. What changes have occurred ? 
 
 26. How is the increase represented? 
 
 27. How is the Ledger to be closed ? 
 
 28. What is done in box No. 5 ? 
 
 29. What does the index denote ? 
 
 30. Make on the blackboard diagimms for each transaction. 
 
 Dr. 
 
 Cr. 
 
 Bou^t of J. Nix, on account, 10 yds. of broadcloth, • $4.00 per yard. 
 
 Sold to L. Brown, on his note, 10 bbls. of flour, « $6.00 per bbl. 
 
 Sold to N. Abbot, on account, 4 yards of broadcloth, « $3.50 per yard, losing 
 .50peryard. r j » "e 
 
 Sold to J. Lunt, for half Ctsh, half note, 15 bbls. flour, ® $6.00 per bbl. 
 
 sales, to become fJEUxiiliar with the application. 
 
 (32.) Lost my pocket-book containing 
 
 Ans. Profit and Loss Dr. $200 ; Cash Cr. $200, 
 
 Exchanged notes with L. Brant, each 
 
 Ans. Bills Rec. Dr. $400; Bills Payable, Cr. $400. 
 
 Sold R. Bott, for Cash, 15 bbls. of flour, » ^„, 
 
 Am. Cash Dr. $90; Merchandise Cr. $75, Prof. & Loss Cr. $15. 
 
 Bought of P. Hill, for Cash, 40 bbls. of flour. • $4, 1 
 
 Afu. Merchandise Dr. $160 ; Cash Cr. $160. 
 
 Sold to J. Mann, for half Cash, half on account, 30 bbls. of flour of my last purchase. 
 Am. Cash Dr. $75; J. Mann Dr. $75; Mhnds. Cr. $120; Prof. & Loss Cr. $3o! 
 
 Sold to P. Chase, on his note, 6 yds. of broadcloth, • $5.00 per yard. 
 Am. Bills Rec. Dr. $30; Merchandise Cr. $24; Prof. & Loss'Cr. $6. 
 
 Bought of R. Jones, for Cash, a horse and carriage, 
 Am. Movables Dr. $300; Cash Cr. $300. 
 
 Bougkt of S. Burt, on J. Lunt's note, 20 bbls. of flour, • 5.50, 
 Am. Merchandise Dr. $110; Bills Rec. Cr. $110. 
 
 Another form of Journal entry is found below. 
 
 Shipped the flour bought on J. Lunt's note, 
 
 and paid .freight and charges in Cash, 
 Am. Shipmont to Dr. to Mhnds. $110 ; Cash, $12. 
 
 Paid rent, in Cadi, for my house and store, 
 Am. Prof. & LoBs Dr. to Cash, 
 
 Mhnds. 
 40 
 
 <: «aK 
 
 J. Nix. 
 40 
 
 
 
 
 
 Mhnds. 
 50 
 
 Bills Rec. 
 60 
 
 — 
 
 Prof, ic Loss. 
 10 
 
 k 
 
 
 
 
 N. Abbot. 
 14 
 
 
 r ^ 
 
 Mhnds. 
 16 
 
 Prof. & Loss. 
 2 
 
 
 
 
 
 Cash. 
 45 
 
 — 
 
 Mhnds. 
 75 
 
 Bills Rec. 
 45 
 
 Prof. & Loss. 
 15 
 
 lent may place 
 
 above each figure of the 
 200. 
 400. 
 d. 
 
 9a 
 
 9QL 
 
 $5. 
 
 160. 
 
 150. 
 150. 
 
 aoL 
 
 300. 
 110. 
 
 iia 
 
 12. 
 122. 
 
 600. 
 600. 
 
 'Ih. 
 

 B 
 
 16 DOUBLE ENTRY. 
 
 Found in the street, Cash, 
 
 Am, Cash Dr. to Profit & Loss, 
 
 * 
 
 J. Mann has failed, and paid 50 per cent, on 1000. 
 
 Ans. Cash, $500, and Profit & Loss, $500, Dr. to J. Mann, 
 
 Shipped to Dublin, consigned to P. Lord, 200 bbls. of flour, $800, paid freight and charges 
 
 in Cash, $300, ^ ^^^^^^ 
 
 Ans. Shipment to Dublin, Dr. to Mhnds. $800, to Cash, $300, 
 
 The Merchants' Bank has discounted P. Chase's note at 4 months and grace, 
 Ans. Cash, $29.38i, and Profit & Loss, .61i, Dr. to Bills Receivable, 
 
 Bought of L. Bond 20 bbls. of sugar, • $12 per bbl., and paid Cash $100, and gave my note 
 
 °for $140, 
 Ans. Merchandise Dr. to Cash, $100, and to Bills Payable, $140, 
 
 Received from P. Lord an account sales of the shipment of flour, and no remittance ; net return, 
 A71S. P. Lord Dr. to Shipment to Dublin, $1100, and to Profit & Loss, $300, 
 
 Received of P. Lord a check on the Merchants' Bank, in full, for consignment of flour, 
 Ans. Cash Dr. to P. Lord, 
 
 
 
 * 
 
 SECOND SERIES OE APPARATUS. 
 
 (33.) If the merchant owes anything at the commencement of business, he must begin with Stock, 
 boxes to which he is indebted, at the same time. 
 
 Inventory of property and debts, Jan. 1, 1846. 
 
 I have, in Cash, $100 Write on one slip $85, on another $15. 
 
 Mhnds., 250 350 Do. Do. $190, Do. " $60. 
 
 fi. 
 5. 
 
 1000. 
 
 1100. 
 1100. 
 
 30. 
 30. 
 
 240. 
 240. • 
 
 Trnn. 
 1400. 
 1400. 
 
 1400. 
 1400. 
 
 and with the 
 
 I owe, on Note, 
 S. Dole, on ac't, 
 
 75 Write one note payable for $75. 
 
 85 160 «* S. Dole's Account, $85. 
 
 (34.) Write your debts on colored paper, and place the slips in their appropriate boxes. 
 
 (35.) No. 1 exhibits the boxes at the commencement of business. 
 
 See Ledger Illustrative, Sec. 42. 
 
 Stock. 
 
 Cash, $100 
 Mhnds. $250 
 
 Cash. 
 
 Bills Payable. 
 $75 
 
 Profit ic Loss. 
 
 Mhnds. 
 
 S. Dole. 
 
 $85 
 
 Balance. 
 
 As the merchant owes 
 two debts. Stock is Dr. 
 to the two accounts. 
 
 (36.) No. 2 sets capital afloat. 
 
 Stock. 
 
 Cash. 
 $100 
 
 Bills Payable. 
 $75 
 
 Profit & Loss. 
 
 Merchandise. 
 $250 
 
 S. Dole. 
 
 $85 
 
 Balance. 
 
 31. What is the private mark ? 
 
 32. Give the Journal entry for each transaction in this section. 
 
 33. Substance of this section ? 
 
 34. How do you represent jrour debts? 
 
 35. What does No, 1 exhibit ? 
 
 36. Design of No. 2? 
 
 I 
 
 ^ DOUBLE ENTRY. 
 
 (37.) Pay S. Dole's account in Cash, $85. No. 3. 
 
 17 
 
 Stock. 
 
 Cash. 
 $15 
 
 Bills Payable. 
 
 $75 
 
 Profit & Loss. 
 
 Merchandise. 
 $250 
 
 S. Dole. 
 
 $85 $85 
 
 Balance. 
 
 When the white aad 
 the colored slips >Mil«fv :y, 
 the account is closed. 
 
 (38.) Balance the Ledger in No. 4. 
 
 Stock. 
 
 Cash. 
 
 Bills Payable. 
 
 Profit & Loss. 
 
 Merchandise. 
 
 m 
 
 S. Dole. 
 
 Balance. 
 $250 75 
 15 
 
 $265 
 
 Find the diflerence be- 
 tween the amounts of the 
 white and the colored 
 slips for the net property. 
 
 (39.) No. 5 exhibits the return of property to Stock. 
 
 Stock. 
 
 $265 
 75 
 
 • 
 Cash. 
 
 Bills Payable. 
 
 Profit & Loss. 
 
 Merchandise. 
 
 S. Dole. 
 
 Balance. 
 
 190 
 
 Ultimately, the note 
 must be paid in Cask and 
 Merchandise. 
 
 (40.) From sections 23 and 25 make the following Journal for the Ledger Illustrative. No. 1. 
 
 Journal. 
 ^- » Cr. 
 
 1000^ 
 
 1 Cash, 
 
 2 Merchandise, 
 
 3 Bills Receivable, 
 
 4 N. Abbot, 
 6 Cash, 
 
 6 
 
 100 J 
 JSS|(*25.) 
 
 1 SlocX 
 2 
 
 3 « 
 
 4 « 
 
 6 Mercliandise, 
 
 6 Profit and Loss, 
 
 1000 
 2000 
 500 
 100 
 400 
 100 
 
 (41.) The student may now proceed to form the Ledger Blustrative, which is designed to represent each accoimi 
 under its appropriate Utle. ^ «w««iu 
 
 37. What transaction in this section t 
 <8. Design of No. 4? 
 
 39. What does No. 5 exhibit? 
 
18 
 
 Box. 
 
 No. 2. 
 No. 3. 
 No. 3. 
 No. 4. 
 
 No. 2. 
 No. 3. 
 No. 4. 
 
 No. 2. 
 
 No. 4. 
 
 No. 2. 
 No. 4. 
 
 No. 3. 
 No. 3. 
 
 No. 4. 
 No. 4. 
 No. 4. 
 No. 4. 
 No. 5. 
 
 DOUBLE ENTRY. 
 
 LEDGER ILLUSTRATIVE. 
 No. 1. 
 
 Stock. 
 
 No. 
 
 2. 
 
 No. 
 
 2. 
 
 No. 
 
 2. 
 
 No. 
 
 2. 
 
 No. 
 
 3. 
 
 No. 
 
 5. 
 
 By Cash, 
 
 " Merchandise, 
 
 " Bills Receivable, 
 
 " N. Abbot, 
 
 *• Profit and Loss, 
 To Balance, 
 
 Cash. 
 
 To Stock, 
 " Merchandise, 
 " Profit and Loss, 
 
 By Balance, 
 
 Merchandise. 
 
 To Stock, 
 By Cash, 
 By Balance 
 
 Bills Receivable. 
 
 To Stock, 
 By Balance, 
 
 N. Abbot. 
 
 To Stock, 
 By Balance, 
 
 Profit and Loss. 
 
 By Cash, 
 To Stock, 
 
 Balance. 
 
 To Cash, 
 " Merchandise, 
 " Bills Receivable, 
 " N. Abbot, 
 
 By Stock, 
 
 J. 
 
 1 
 2 
 3 
 4 
 L. 11 
 L.12 
 
 J. 
 
 1 
 
 5 
 
 6 
 
 L.7 
 
 J. 
 
 2 
 
 6 
 
 L.8 
 
 J. 
 
 3 
 L.9 
 
 J. 
 
 Dr. 
 
 3700 
 
 3700 
 
 00 
 
 00 
 
 Dr. 
 
 1000 
 400 
 100 
 
 1500 
 
 00 
 00 
 00 
 
 00 
 
 Dr. 
 
 2000 
 
 2000 
 
 00 
 
 00 
 
 Dr. 
 
 500 
 
 500 
 
 00 
 
 00 
 
 Dr. 
 
 J. 
 
 Dr. 
 
 L. 
 
 Dr. 
 
 Cr. 
 
 1000 
 
 00 
 
 2000 
 
 00 
 
 500 
 
 00 
 
 100 
 
 00 
 
 100 
 
 00 
 
 3700 
 
 00 
 
 Cr. 
 
 1500 
 
 1500 
 
 00 
 
 00 
 
 Cr. 
 
 400 
 1600 
 
 2000 
 
 00 
 00 
 
 00 
 
 Cr. 
 
 500 
 
 500 
 
 00 
 
 00 
 
 Cr. 
 
 4 
 L.IO 
 
 100 
 
 00 
 
 100 
 
 
 
 
 00 
 
 Cr. 
 
 6 
 L.11 
 
 100 
 
 00 
 
 100 
 
 
 
 
 00 
 
 Cr. 
 
 7 
 
 1500 
 
 00 
 
 
 8 
 
 1600 
 
 00 
 
 
 9 
 
 500 
 
 00 
 
 
 10 
 
 100 
 
 00 
 
 
 12 
 
 
 
 3700 
 
 3700 
 
 CO 
 
 3700 
 
 00 
 
 00 
 
 DOUBrJE ENTRY. 
 (42.) Ledger illustrative of the second series of boxes. 
 
 See Sec. 34. 
 
 No. 2. 
 
 Box. 
 
 ^36. 
 ^36. 
 4 35. 
 4 35 
 4 39. 
 
 4 36. 
 4 37. 
 
 43a 
 
 4 36. 
 4 38. 
 
 4 35. 
 
 4 38. 
 
 4 35. 
 4 37. 
 
 Stock. 
 
 By Cash, 
 " Merchandise, 
 To Bills Payable, 
 " S. Dole, 
 " Balance, 
 
 Cash. 
 
 To Stock, 
 By S. Dole, 
 " Balance, 
 
 Merchandise. 
 
 To Stock, 
 By Balance, 
 
 Bills Payable. 
 
 By Stock, 
 To Balance, 
 
 S. Dole. 
 
 By Stock, 
 To Cash, 
 
 Profit and Loss. 
 
 Balance. 
 
 To Cash, 
 
 " Merchandise, 
 By Bills Payable, 
 
 " Stock, 
 
 Order. 
 
 Dr. 
 
 Order. 
 
 3 
 
 5 
 
 L.6 
 
 Order. 
 
 4 
 L.7 
 
 Order. 
 
 1 
 L.8 
 
 Order. 
 
 2 
 5 
 
 Order. 
 
 Order. 
 
 Dr. 
 
 100 
 
 100 
 
 00 
 
 00 
 
 Dr. 
 
 250 
 
 250 
 
 00 
 
 00 
 
 Dr. 
 
 75 
 
 75 
 
 00 
 
 00 
 
 Dr. 
 
 85 
 
 00 
 
 Dr. 
 
 Dr. 
 
 Cr, 
 
 3 
 
 
 
 100 
 
 4 
 
 
 
 250 
 
 1 
 
 75 
 
 00 
 
 
 2 
 
 85 
 
 00 
 
 
 L.9 
 
 190 
 
 00 
 
 
 350 
 
 00 
 
 350 
 
 00 
 00 
 
 00 
 
 Cr. 
 
 85 
 15 
 
 100 
 
 00 
 
 00 
 
 Cr. 
 
 250 
 
 550 
 
 00 
 
 00 
 
 Cr. 
 
 75 
 
 75 
 
 00 
 
 00 
 
 Cr. 
 
 So 
 
 00 
 
 Cr. 
 
 Cr. 
 
 
 6 
 
 15 
 
 00 
 
 
 
 
 7 
 
 250 
 
 00 
 
 
 
 
 8 
 
 
 
 75 
 
 00 
 
 
 9 
 
 
 
 190 
 
 00 
 
 
 265 
 
 00 i 
 
 1 265 
 
 00 
 
 In the foregoing Ledger, reference is made, in the first column, to the section exhibiting the condition of the boxes as 
 they are affected by the corresponding entry. In the second column of figures, the order of making each particular entry, 
 is indicated by the same figure opposite the Dr. and its corresponding Cr. The Journal is omitted. 
 
20 
 
 i 
 
 DOUBLE AnTRY. 
 
 WASTE-BOOK No. 3. 
 
 Boston^ Jan, 1, 1846. 
 
 Jan. 1. 
 
 Inventory of my property : 
 Flour, 10 bbls. • $5.00, 
 Butter, 6 firkins, ® $7.00, 
 Iron, 15 tons, • $40.00, 
 1 House, valued • $2000.00, 
 7 Shares in the Eastern R. Road, 
 1 Horse, Carriage, and Harness, 
 Cash, 
 
 " 5. 
 " 10. 
 • 15. 
 " 20. 
 " 25. 
 « 31. 
 
 Bought of J. Nix, on acc't, 7 hhds. of sugar, » $60.00, 
 
 Sold L. Brant, on acc't, 4 bbls. of flour, « $6.00, 
 
 Sold R. Moore, for Cash, my horse, carriage, and harness, 
 
 Sold R. Moore, on acc't, 7 hhds. of sugar, $70.00, 
 
 Sold J. Alley, on acc't, my house, 
 
 Exchanged notes with J. Nix, for 
 
 JOURNAL No. 3. 
 
 $50.00 
 
 42.00 
 
 600.00 
 
 692 
 
 2000 
 
 700 
 
 400 
 
 2000 
 
 5792 
 
 420 
 
 en. 
 24 
 
 unn. 
 600 
 
 uen. 
 490 
 
 ennn. 
 2500 
 
 1000 
 
 00 
 00 
 00 
 00 
 00 
 
 00 
 00 
 
 00 
 
 00 
 
 00 
 
 00 
 
 00 
 
 
 L. 
 
 Boston, Jan. 1, 1846. 
 Dr. 
 
 L. 
 
 Cr. . 
 
 Jan. 1. 
 
 " 5. 
 
 " 10. 
 
 « 15. 
 •* 20. 
 " 25. 
 « 31. 
 
 A. 
 A. 
 A. 
 A. 
 A. 
 
 B. 
 
 C. 
 
 D. 
 
 E. 
 
 F. 
 
 G. 
 
 Merchandise, 
 Real Estate, 
 E. R. R. Stock, 
 Movables, 
 Cash, 
 
 692 
 
 2000 
 
 700 
 
 400 
 
 2000 
 
 420 
 
 24 
 
 600 
 
 490 
 
 2500 
 
 1000 
 
 00 
 00 
 00 
 00 
 00 
 
 00 
 
 00 
 
 00 
 
 00 
 
 00 
 
 00 
 
 Stock, 
 
 A. 
 
 B. 
 
 C. 
 C. 
 
 D. 
 D. 
 
 E. 
 E. 
 
 F. 
 F. 
 
 G. 
 
 1 
 
 5792 
 
 420 
 
 20 
 4 
 
 400 
 200 
 
 420 
 70 
 
 2000 
 500 
 
 1000 
 
 00 
 
 4 
 
 * 
 
 00 
 
 00 
 00 
 
 00 
 00 
 
 • 
 
 00 
 00 
 
 00 
 00 
 
 00 
 
 Merchandise, 
 
 J. Nix, 
 
 L. Brant, 
 
 Merchandise, 
 Profit and Loss, 
 
 Cash, 
 « 
 
 Movables, 
 Profit and Loss, 
 
 R. Moore, 
 
 u 
 
 Merchandise, 
 Profit and Loss, 
 
 J. Alley, 
 
 Real Estate, 
 Profit and Loss, 
 
 Bills Receivable, 
 
 BiUs Payable, 
 
 - 
 
 DOUBLE ENTRY. 
 
 LEDGER No. 3. 
 
 
 
 
 « 
 
 21 
 
 1846. 
 
 Stock. 
 
 
 Dr. 
 
 J. 
 
 Cr. 
 
 Jan. 1. 
 " 31. 
 
 By Sundries, 
 " Profit and Loss, 
 To Balance, 
 
 L. R. 
 
 6566 
 
 00 
 
 A. 
 L. Q. 
 
 5792 
 774 
 
 00 
 00 
 
 6566 
 
 00 
 
 
 6566 
 
 00 
 
 1846. 
 
 Profit and Loss. 
 
 
 Dr. 
 
 
 Cr. 
 
 Jan. 10. 
 « 15. 
 " 20. 
 " 25. 
 " 31. 
 
 By L. Brant, 
 " Cash, 
 " R. Moore, 
 " J. Alley, 
 
 To Stock, 
 
 L. Q. 
 
 774 
 
 00 
 
 C. 
 D. 
 E. 
 F. 
 
 4 
 
 200 
 70 
 
 500 
 
 00 
 00 
 00 
 
 00 
 
 774 
 
 00 
 
 
 774 
 
 00 
 
 1846. 
 
 Merchandise. 
 
 J. 
 
 Dr. 
 
 J. 
 
 Cr. 
 
 Jan. 1. 
 " 5. 
 « 10. 
 « 20. 
 « 31. 
 
 To Stock, 
 " J. Nix, 
 By L. Brant, 
 " R. Moore, 
 " Balance, 
 
 A. 
 B. 
 
 692 
 420 
 
 00 
 00 
 
 C. 
 
 E. 
 
 L. H. 
 
 20 
 420 
 672 
 
 Tl 
 
 00 
 00 
 00 
 
 1112 
 
 00 
 
 
 1112 00 
 
 1846. 
 
 Cash. 
 
 • 
 J. 
 
 Dr. 
 
 
 Cr. 
 
 Jan. 1. 
 
 " 15. 
 
 (t «< 
 
 « 31. 
 
 To Stock, 
 
 " Movables, 
 
 " Profit and Loss, 
 By Balance, 
 
 A. 
 D. 
 D. 
 
 2000 
 400 
 200 
 
 00 
 00 
 00 
 
 L. L 
 
 2600 
 
 00 
 
 2600 
 
 00 
 
 
 2600 
 
 00 
 
 1846. 
 
 Real Estate. 
 
 J. 
 
 Dr. 
 
 J. 
 
 -1 
 
 Cr. 
 
 Jan. 1. 
 " 25. 
 
 To Stock, 
 By J. AUey, 
 
 A. 
 
 2000 
 
 00 
 
 F. 
 
 2000 
 
 00 
 
 2000 
 
 00 
 
 * 
 
 2000 
 
 00 
 
 1846. 
 
 Eastern R. R. Stock. 
 
 J. 
 
 Dr. 
 
 
 Cr. 
 
 Jan. 1. 
 " 31. 
 
 To Stock, 
 By Balance, 
 
 1- 
 
 A. 
 
 700 
 
 00 
 
 L. J. 
 
 700 
 
 00 
 
 700 
 
 00 
 
 
 700 
 
 00 
 
 1846. 
 
 L. Brant. 
 
 J. 
 
 Dr. 
 
 
 Cr. 
 
 Jan. 10. 
 »* 31. 
 
 To Merchandise, 
 " Profit and Loss, 
 By Balance, 
 
 C. 
 C. 
 
 20 
 4 
 
 00 
 00 
 
 L. K. 
 
 24 
 
 00 
 
 24 
 
 00 
 
 
 24 
 
 00 
 
22 
 
 DOUBLE ENTRY. 
 LEDGER No. 3 — Continued. 
 
 1S46. 
 
 J. Nil. 
 
 • 
 
 Dr. J. 
 
 Cr. 
 
 Jan. 5. 
 « 31. 
 
 By Merchandise, 
 To Balance, 
 
 L. L. 
 
 420 
 
 00 
 
 B. 
 
 420 
 
 00 
 
 420 
 
 00 
 
 1 
 
 420 
 
 00 
 
 1846. 
 
 R. Moore. 
 
 J. 
 
 Dr. 
 
 Cr. 
 
 Jan. 20. 
 It It 
 
 " 31. 
 
 To Merchandise, g^ 
 " Profit and Loss, £.' 
 By Balance, 
 
 A, B, &c. on the Dr. side have duplicates on the c< 
 
 420 
 70 
 
 00 
 00 
 
 1 
 
 L.M. 
 
 490 
 
 00 
 
 490 1 00 II ^ 
 )rresponding Cr. side. 
 
 490 
 
 00 
 
 1S46. 
 
 Bills Receivable. 
 
 J. 
 
 Dr. 
 
 Cr. 
 
 Jan. 31. 
 It It 
 
 To Bills Payable, 
 By Balance, 
 
 G. 
 
 1000 
 
 00 
 
 1 
 L.N. 
 
 1000 
 
 00 
 
 1000 
 
 00 
 
 
 1000 
 
 00 
 
 1846. 
 
 Bills Payable. 
 
 
 Dr. J. 
 
 Cr. 
 
 Jan. 31. 
 
 tl i< 
 
 By Bills Receivable, 
 To Balance, 
 
 L. 0. 
 
 1000 
 
 00 
 
 G. 
 
 1000 
 
 00 
 
 1000 
 
 00 
 
 
 1000 
 
 00 
 
 1846. 
 
 Movables. 
 
 J. 
 
 Dr. J. 
 
 Cr. 
 
 Jan. 1. 
 " 15. 
 
 To Stock, 
 By Cash, 
 
 A. 
 
 400 
 
 00 
 
 D. 
 
 400 
 
 00 
 
 400 
 
 00 
 
 
 400 
 
 00 
 
 1846. 
 
 J. Alley. 
 
 J. 
 
 • 
 
 Dr. 
 
 • 
 
 Cr. 
 
 Jan. 25. 
 II li 
 
 " 31. 
 
 To Real Estate, 
 " Profit and Loss. 
 By Balance, 
 
 I: 
 
 2000 
 500 
 
 00 
 00 
 
 L. P. 
 
 2500 
 
 00 
 
 2500 
 
 00 
 
 
 2500 
 
 00 
 
 1846. 
 
 Balance. 
 
 J. 
 
 Dr. J, 
 
 Cr, 
 
 Jan. 31. 
 
 (1 u 
 
 II II 
 It u 
 It 1' 
 11 *. 
 tl It 
 (1 It 
 II 11 
 It II 
 
 To Merchandise, 
 
 " Cash, 
 
 " E. R. R. Stock, 
 
 " L. Brant, 
 By J. Nix, 
 To R. Moore, 
 
 " Bills Receivable, 
 By Bills Payable, 
 To J. Alley, 
 By Stock, 
 
 H. 
 I. 
 J. 
 K. 
 
 M. 
 
 N. 
 
 P. 
 
 672 
 
 2600 
 
 700 
 
 24 
 
 490 
 1000 
 
 2500 
 
 00 
 00 
 00 
 00 
 
 00 
 00 
 
 00 
 
 L. 
 
 0. 
 UR. 
 
 420 
 
 1000 
 6566 
 
 00 ' 
 
 00 
 00 
 
 7986 
 
 00 
 
 
 7986 
 
 00 
 
 • 
 
 DOUBLE ENTRY. 
 
 WASTE-BOOK No. 4. 
 
 
 Boston, Feb. 1, 1846. 
 
 
 
 
 Feb. 1. 
 
 41 t( 
 (( ,tt 
 « U It 
 It It 
 II 11 
 ti 11 
 
 " 5. 
 « 10. 
 «• 17. 
 " 21. 
 » 28. 
 
 FU)ur, 14 bbls., • $4.00, 
 Sugar, 6 boxes, ® $7.00, 
 Butter, 7 firkins, a S6.00, 
 Tea, 5 chests, » $40.00, 
 Glass, 5 boxes, ® $10.00, 
 Raisins, 6 boxes, ® $2.00, 
 
 Inventory. 
 
 56 00 
 42 00 
 42 00 
 200 00 
 50 00 
 12 00 
 
 Amount brought up, 
 My house, vjilued • 
 J. Nix's note. 
 Cash, 
 
 402 
 
 3000 
 1000 
 2800 
 
 00 
 00 
 00 
 00 
 
 402 
 
 1 00 
 
 7202 
 
 60 
 
 ren- 
 150 
 
 ei. 
 35 
 
 • 
 
 1. 
 12 
 
 gn- 
 36 
 
 8 8 8 8 8 8 
 
 Bought of R. Moore, on acc't, sugar, 3 hhds., « $20.00, 
 
 * 
 
 Sold to J. Alley, on acc't, tea, 3 chests, ® $50.00, 
 
 Sold J. Nix, for c.a.sh, flour, 7 bbls., « $5.00 
 
 Sold L. Brant, for cash, raisins, 4 boxes, » $3.00, 
 
 Sold R. Moore, on note, glass, 3 boxes, ® $12.00, 
 
 JOURNAL No. 4. 
 
 
 L. Dr. 
 
 L. 
 
 Cr, 
 
 Feb. 1. 
 
 41 It 
 II It 
 41 li 
 
 " 5. 
 ♦♦ 10. 
 
 " 17. 
 
 « 21. 
 
 ♦• 28. 
 
 A. 
 It 
 
 It 
 
 II 
 
 B. 
 C. 
 
 D. 
 
 E. 
 
 F. 
 
 Merchandise, 
 Real Estate, 
 Bills Receivable, 
 Cash, 
 
 402 
 3000 
 1000 
 2800 
 
 60 
 
 150 
 
 35 
 
 12 
 
 00 
 00 
 00 
 00 
 
 00 
 
 00 
 
 00 
 
 00 
 
 Stock, 
 
 A. 
 
 B. 
 
 C. 
 C. 
 
 D. 
 D. 
 
 E. 
 E. 
 
 F. 
 F. 
 
 7202 
 
 60 
 
 120 
 30 
 
 28 
 
 7 
 
 S 
 4 
 
 30 
 6 
 
 00 
 
 00 
 
 00 
 00 
 
 00 
 00 
 
 00 
 00 
 
 00 
 00 
 
 Merchandise, 
 
 R. Moore, . 
 
 J. AUey, 
 It 
 
 Merchandise, 
 Profit and Loss, 
 
 Cash, 
 
 It 
 
 Merchandise, 
 Profit and Loss, 
 
 Cash, 
 II 
 
 Merchandise, 
 Profit and Loss, 
 
 Bills Receivable, 
 It 
 
 
 36 
 
 
 00 
 
 Merchandise, 
 Profit and Loss, 
 
 % 
 
 ^ 
 
24 
 
 DOUBLE ENTRY. 
 
 DOUBLE ENTRY 
 
 1846. 
 
 Feb. 1. 
 " 28. 
 
 Feb. 1. 
 
 " 5. 
 
 " 10. 
 
 " 17. 
 
 " 21. 
 
 " 28. 
 
 « u 
 
 1846. 
 
 Feb. 10. 
 
 " 17. 
 
 " 21. 
 
 " 28. 
 « <i 
 
 1846. 
 
 Feb. 1. 
 
 " 17. 
 II « 
 
 " 21. 
 
 II (I 
 
 « 28. 
 
 1846. 
 
 Feb. 1. 
 
 " 28. 
 II It 
 
 11 u 
 
 1846. 
 
 Feb. 1. 
 " 28. 
 
 LEDGER NO. 4. 
 
 Stock. 
 
 By Sundries, 
 " Profit and Loss, 
 To Balance, 
 
 J. 
 
 Dr. 
 
 L. N. 7249 
 
 7249 
 
 00 
 
 00 
 
 Merchandise. 
 
 J. 
 
 Cr, 
 
 A. 
 
 L. G. 
 
 7202 
 47 
 
 00 
 00 
 
 • 
 
 - 
 
 7249 
 
 00 
 
 To Stock, 
 
 " R. Moore, 
 By J. Alley, 
 
 " Cash, 
 
 J. 
 
 -Dr. 
 
 <i i( 
 
 " Bills Receivable, 
 " Balance, 
 
 A. 
 
 402 
 
 00 
 
 1 
 
 B. 
 
 60 . 
 
 00 
 
 c. 
 
 D. 
 
 E. 
 
 F. 
 
 L. H 
 
 Profit and Loss. 
 
 By J. Alley, 
 " Cash, 
 
 II II 
 
 " Bills Receivable, 
 To Stock, 
 
 To Stock. 
 " Merchandise, 
 " Profit and Loss, 
 " Merchandise, 
 " Profit and Loss, 
 
 By Balance, 
 
 To Stock, 
 " Merchandise, 
 " Profit and Loss, 
 
 By Balance, 
 
 To Stock, 
 By Balance, 
 
 1946. 
 
 Feb. 6. 
 " 28. 
 
 1846. 
 
 Feb. 10. 
 
 (« t< 
 
 " 28. 
 
 Feb. 28. 
 
 II 
 
 II 
 
 II 
 
 II. 
 
 II 
 
 II 
 
 II 
 
 II 
 
 
 • 
 
 II 
 
 M 
 
 II 
 
 II 
 
 LEDGER NO. 4 — Continued. 
 
 R. MOORB. 
 
 By Merchandise, 
 To Balance, 
 
 J. Alley. 
 
 To Merchandise, 
 " Profit and Loss, 
 By Balance, 
 
 Balance. 
 
 To Merchandise, 
 " Cash, 
 
 " Bills Receivable, 
 " Real Estate, 
 
 By R. Moore, 
 
 To J. Alley, 
 
 By Slock, 
 
 ^'^ 
 
 
 J. 
 
 Dr. 
 
 J. 
 
 Cr. 
 
 • 
 
 L. L. 
 
 60 
 
 00 
 
 B. 
 
 60 00 
 
 
 60 
 
 00 
 
 
 60 ; 00 
 
 J. 
 
 Dr. 
 
 Cr. 
 
 C. 
 C. 
 
 120 
 30 
 
 150 
 
 00 
 00 
 
 00 
 
 L.M. 
 
 150 
 
 150 
 
 00 
 
 00 
 
 J. 
 
 Dr. 
 
 J. 
 
 Cr, 
 
 H. 
 
 276 
 
 00 
 
 
 
 I. 
 
 2847 
 
 00 
 
 
 
 J. 
 
 1036 
 
 00 
 
 
 
 K. 
 
 3000 
 
 00 
 
 L. 
 
 60 
 
 M. 
 
 150 
 
 00 
 
 L.N. 
 
 7249 
 
 7309 
 
 00 
 
 • 
 
 7309 
 
 00 
 
 00 
 
 00 
 
 *«■ 
 
si 
 
 Ml 
 
 DOUBLE ENTRY 
 
 CASH BOOK No. 5. 
 
 
 Cash. 
 
 
 ■■ 
 
 
 
 
 1 
 
 1846. 
 
 
 L. 
 
 Dr. 
 
 L. 
 
 Cr. 
 
 Jan. 1. 
 
 To Stock, 
 
 1 
 
 2500 
 
 00 
 
 1 
 
 1 
 
 • 
 
 
 " 2. 
 
 " Merchandise, 
 
 1 
 
 16 
 
 00 
 
 1 
 
 
 
 (( (( 
 
 " Profit and Loss, 
 
 1 
 
 3 
 
 20 
 
 3 
 
 
 
 « 3. 
 
 By Merchandise, 
 
 1 
 
 
 
 1 
 
 25 
 
 00 
 
 « 7. 
 
 " a 
 
 " Balance, 
 
 • 
 
 
 
 
 
 2494 
 
 20 
 
 2519 
 
 20 
 
 2519 
 
 20 
 
 To Balance rem. last week, 
 
 
 2494 
 
 20 
 
 
 
 
 " 12. 
 
 " Merchandise, 
 
 1 
 
 48 
 
 00 
 
 1 
 
 
 
 I( u 
 
 " Profit and Loss, 
 
 1 
 
 12 
 
 00 
 
 3 
 
 
 
 « 14 
 
 • 
 
 " 15. 
 
 By Balance, 
 
 
 
 
 
 •2554 
 
 20 
 
 2554 
 
 20 
 
 
 2554 
 
 20 
 
 To Balance rem. last week. 
 
 
 2554 
 
 20 
 
 
 
 . 
 
 «( « 
 
 " Bills Receivable, 
 
 1 
 
 284 
 
 98 
 
 2 
 
 
 
 " 21. 
 
 By Merchandise, 
 
 1 
 
 
 
 1 
 
 2400 
 
 00 
 
 " 22. 
 
 " Balance, 
 
 
 
 
 
 439 
 
 18 
 
 2839 
 
 18 
 
 
 2839 
 
 18 
 
 To Balance rem. last week, 
 
 
 439 
 
 18 
 
 
 
 
 « 23. 
 
 " Real Estate, 
 
 1 
 
 2000 
 
 00 
 
 2 
 
 
 
 C( (( 
 
 " Proit and Loss, 
 
 1 
 
 500 
 
 00 
 
 3 
 
 
 
 « (( 
 
 " Merchandise, 
 
 1 
 
 50 
 
 00 
 
 1 
 
 
 
 «( i( 
 
 " Profit and Loss, 
 
 1 
 
 12 
 
 50 
 
 3 
 
 
 
 « 26. 
 
 By Movables, 
 
 2 
 
 
 
 1 
 
 112 
 
 50 
 
 « 28. 
 " 29. 
 
 " Balance, * 
 
 
 
 
 
 2889 
 
 18 
 
 3001 
 
 68 
 
 
 3001 
 
 68 
 
 To Balance rem. last week. 
 
 
 2889 
 
 18 
 
 
 
 
 " 30. 
 
 By Profit and Loss, 
 
 4 
 
 
 
 1 
 
 26 
 
 25 
 
 Feb. 1. 
 
 To Bills Receivable, 
 
 1 
 
 360 
 
 00 
 
 2 
 
 
 
 " 2. 
 
 By Profit and Loss, 
 
 4 
 
 
 
 1 
 
 30 
 
 00 
 
 " 3. 
 
 t« (( (( 
 
 4 
 
 
 
 1 
 
 50 
 
 00 
 
 (t « 
 
 To Merchandise, 
 
 1 
 
 300 
 
 00 
 
 1 
 
 
 
 U (( 
 
 " Profit and Loss, 
 
 1 
 
 100 
 
 00 
 
 4 
 
 
 
 « 4. 
 
 " Bills Receivable, 
 
 1 
 
 494 
 
 75 
 
 2 
 
 
 
 u <« 
 
 " 5. 
 
 By Balance, 
 
 « 
 
 
 
 
 
 4037 
 
 68 
 
 4143 
 
 93 
 
 
 4143 
 
 93 
 
 To Balance rem. last week. 
 
 
 4037 
 
 68 
 
 
 
 
 (1 t( 
 
 By J. Ford, 
 
 2 
 
 
 
 2 
 
 190 
 
 00 
 
 " 7. 
 
 To Movables, 
 
 2 
 
 175 
 
 00 
 
 2 
 
 
 
 i< ti 
 
 " Profit and Loss, 
 
 2 
 
 25 
 
 00 
 
 4 
 
 
 
 " a 
 
 By " " 
 
 4 
 
 
 
 2 
 
 2 
 
 00 
 
 " 9. 
 
 To Merchandise, 
 
 2 
 
 50 
 
 00 
 
 1 
 
 
 
 <i «( 
 
 " Profit and Loss, 
 
 2 
 
 10 
 
 00 
 
 4 
 
 
 
 « 11. 
 
 «« 12. 
 
 By Balance, 
 
 
 
 
 
 4105 
 
 68 
 
 4297 
 
 68 
 
 
 4297 
 
 68 
 
 To Balance rem. last week, 
 
 
 4105 
 
 68 
 
 
 
 
 « la 
 
 By Balance •• 
 
 • 
 
 
 
 ■fi 
 
 / 
 
 4105 
 
 68 
 
 DOUBLE ENTRY. 
 
 CASH BOOK No. 5— Continued. 
 
 1846. 
 
 Cash. 
 
 L. 
 
 Ih 
 
 » 
 • 
 
 L. 
 
 Cr. 
 
 Feb. 19. 
 " 20. 
 « 22. 
 " 25. 
 
 " 26. 
 
 " 28. 
 
 (t « 
 
 To Balance rem. last week, 
 By Profit and Loss, 
 
 it t( M 
 
 " Balance, 
 
 4 
 4 
 
 4105 
 
 68 
 
 2 
 2* 
 
 15 
 4 
 
 4085 
 
 00 
 80 
 
 88 
 
 4105 
 
 68 
 
 
 4105 
 
 68 
 
 To Balance rem. last week. 
 By Profit and Loss, 
 " Balance, 
 
 4 
 
 4085 
 
 88 
 
 2 
 
 100 
 3985 
 
 00 
 
 88 
 
 4085 
 
 88 
 
 
 4085 
 
 88 
 
 The Balance remaining corroborates the Cash 
 account, L. 5, 
 
 
 
 
 
 3985 
 
 88 
 
 Every transaction into which Cash enters, is to be recorded in the Cash Book at the same time in which it is recorded in 
 the Waste Book ; and the Cash accoimt in the Ledger is to be carefully compared with it* 
 
 \ 
 
 l! 
 

 28 
 
 DOUBLE ENTRY. 
 
 INVENTORY. 
 
 In the following inventory, the name of the article, quantity, quality, mark, dec., will be found on the left hand ; the 
 whole amount of the goods, m the next column ; the price per yd., lb., &c., in the next column. The first column of 
 figures multiplied by the second, produces the third, or the whole value of that kind of goods. 
 
 Beyond the double line, in the fourth column of figures, is placed the quantity remaining unsold at die time of closing 
 the hooks, of the same denomination, yds., lbs., &c., as the figures in the first column. The fourth, multiplied by the 
 second, produces the fifth. Add the several sums in the fifth column, and the result is the value of the unsold Merchan- 
 dise, and is equal to the Balance of the Merchandise account in the Ledger. 
 
 Inventory op Merchandise on commencing business. 
 
 Boston^ Jan. 1, 1846. 
 
 Broadcloth, 25 pes., each 12 yds., 
 Chintz, 40 " 32 «• 
 Sheeting, 40 " 30 " 
 Shirting, 35 " 30 " 
 Cotton thread, spools, 5000, 
 Linen " skeins, 1000, 
 Sewing-silk, lbs., 15, 
 
 Woollen hose, pairs, 100, 
 Buttons, pearl, doz., 1000, 
 
 " gilt, " 500, 
 
 Tape, pieces, 3000, 
 Vestings, velvet. No. 1, 
 
 Valencia, No. 2, 
 
 " silk, No. 3, 
 
 © 
 
 a 
 
 • Jan. 3. 
 
 Gloves, Ladies' kid, pairs, 50, 
 Jan. 4. 
 
 Gloves, Gents', black, pairs, 100, 
 Jan. 21. — 
 
 quant. 
 
 300 
 
 12S0 
 
 1200 
 
 1050 
 
 5000 
 
 1000 
 
 15 
 
 100 
 
 1000 
 
 500 
 
 3000 
 
 25 
 
 50 
 
 100 
 
 per. 
 
 5.00 
 .25 
 .08 
 .10 
 .01 
 .10 
 
 2.00 
 .25 
 .02 
 .10 
 .05 
 
 4.00 
 .30 
 
 1.00 
 
 Kerseymere, 80 pieces, each 20 yards, 
 ——■ Jan. 22. 
 
 Silk shawls, 50, « $2.00 each. No. 1, 
 « 30, « S3.00 each. No. 2, 
 " 20, • $4.50 each, No. 3, 
 
 50 
 
 100 
 
 1600 
 
 50 
 30 
 20 
 
 .50 
 
 .75 
 
 1.50 
 
 2.00 
 3.00 
 4.50 
 
 WASTE BOOK No. 5. 
 
 Inventory of my whole property on commencing business, Jan. 1, 1846 
 Merchandise, as per inventory on the first of January, 
 Cash, 
 
 Note, by J. Lord, 
 House and Land, 
 Store, 
 Furniture, 
 Horse and Wagon, 
 
 I owe on note to P. Chase, 
 ** acc't J. Ford, 
 
 N. Jones, 
 
 M 
 
 tt 
 
 amt. 
 
 1500 
 
 320 
 
 96 
 
 105 
 
 50 
 
 100 
 
 30 
 
 25 
 
 20 
 
 50 
 
 150 
 
 100 
 
 15 
 
 100 
 
 2661 
 
 25 
 
 75 
 
 2400 
 
 100 
 90 
 90 
 
 5441 
 
 left. 
 
 132 
 896 
 ISO 
 990 
 
 500 
 
 9 
 
 50 
 
 1000 
 
 500 
 
 2000 
 
 20 
 
 50 
 
 100 
 
 800 
 
 20 
 10 
 
 M 
 
 amt. 
 
 S660 
 
 224 
 
 14 
 
 99 
 
 50 
 IS 
 12 
 20 
 50 
 
 100 
 80 
 15 
 
 100 
 
 1442 
 
 1200 
 
 40 
 30 
 
 2712 
 
 2661 
 2500 
 500 
 2000 
 800 
 500 
 175 
 
 9136 
 
 500 
 200 
 300 
 
 1000 
 
 cts. 
 
 00 
 00 
 40 
 00 
 
 00 
 00 
 50 
 00 
 00 
 00 
 00 
 00 
 00 
 
 90 
 
 00 
 
 00 
 00 
 
 90 
 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 
 00 
 
 00 
 00 
 00 
 
 00 
 
 I 
 
 DOUBLE ENTRY. 
 
 WASTE BOOK No. 5. 
 
 Boston, Jan. 2, 1846. 
 
 Sold to J. Rand, for Cash, 64 yds. of chintz, * .30 per yard, 
 
 Sold to B. Fay, on acc't, 60 yds. of shirting, * .12^ per yard, 
 3. 
 
 * Bought of S. Brown, for Cash, 50 pairs of ladies' kid gloves, ® .50 per pair, 
 4. 
 
 Bought of Lot Allen, on acc't, 100 pairs of gents', black kid gloves, ® .75 per pair, 
 10. 
 
 Sold to F. Harmar, on his note, 48 yards of broadcloth, » $6.00 per yard, 
 
 (( 
 
 Sold to S. Brown, on acc't, 60 yards of sheeting, ® .10 per yard, 
 12. 
 
 Sold to B. Moore, for Cash, 20 pieces of sheeting, each 30 yards, » .10 per yard, 
 _ 15. 
 
 Merchants' Bank has discounted Harmar's note ® 2 months from present date. 
 
 Received in Cash, $284.98; discount off, 3.02, 
 20. 
 
 Sold B. Moore, on acc't, 5000 spools of cotton thread, • .015 per spool, 
 21. 
 
 Bought of B. Fay, for Cash, SO pieces of kerseymere, each 20 yards, e $1.50 per yard, 
 L- 22. 
 
 Bought of Lot Allen, on my note, 
 50 silk shawls. No. 1, « $2.00, 
 30 " " No. 2, 3.00, 
 20 " " No. 3, • 4.50, 
 
 $ 100.00 
 90.00 
 90.00 
 
 23. 
 
 Sold to Charles Lee, for Cash, my house and land. 
 
 it 
 
 Sold to N. Dane, for Cash, 500 skeins of linen thread, .12i per skein, 
 24. 
 
 Sold to J. Rand, on his note, 60 yards of broadcloth, • $6.00 per yard, 
 25. 
 
 Sold to S. Brown, on his note, 6 lbs. of sewing-silk, ® $2.50 per lb., 
 26 
 
 Bought of J. Nix, for. Cash and my note, each one half, 1 chaise and harness, 
 27. _ 
 
 Sold to Lot Allen, on acc't, 50 pairs of woollen hose, ® .35 per pair, 
 — _ 28. 
 
 Sold to B. Moore on acc't, 5 vestings. No. 1, • $5.00 each, 
 . 29. 
 
 Sold to J. Rand, on acc't, 20 pieces of kerseymere, each 20 yards, • $2.00 per yard, 
 30. - ^ 
 
 Bought, for Cash, 10 bags of meal, • $1.50, 
 and 15 bags of oats, » 75 per bag. 
 
 $15.00 
 11.25 
 
 J. Rand has paid his note, given Jan. 24, 
 
 Feb. 1. 
 
 280 
 ennn 
 2500 
 
 hi 
 . 62 
 
 gnn 
 360 
 
 re 
 15 
 
 225 
 
 le 
 17 
 
 en 
 25 
 
 ann 
 800 
 
 26 
 
 360 
 
 eft. 
 
 ra 
 19 
 
 20 
 
 a 
 7 
 
 50 
 
 25 
 
 00 
 
 75 
 
 00 
 
 eun 
 288 
 
 00 
 
 u 
 6 
 
 in 
 00 
 
 ui 
 60 
 
 00 
 
 288 
 
 00 
 
 hi 
 75 
 
 00 
 
 !400 
 
 00 
 
 00 
 00 
 
 50 
 00 
 
 00 
 
 00 
 
 In 
 50 
 
 00 
 
 00 
 
 25 
 
 00 
 
 • Transfer a record of all parchases to the Inventory. 
 

 
 ,\ 
 
 30 
 
 DOUBLE ENTRY. 
 
 WASTE BOOK No. 6— Continued. 
 
 Boston, Feb. 2, 1846. 
 
 Sold to N. Dane, on Lot Allen's note, 30 silk shawls. No. 1, • $3.00 each, 
 
 Paid Cash for 6 cords of wood, dt $5.00, 
 
 Sold to Charles Lee, on acc't, ibO pairs of gents', kid gloves, a $L00, 
 
 3. ^ 
 
 Paid Cash for my pew tax, 
 
 «( 
 
 Sold to S. Brown, for Cash, 10 pieces of kerseymere, each 20 yards, • $2.00, 
 _ — 4. 
 
 Exchanged notes with N.- Dane, each note to run 60 days, 
 
 t< 
 
 6. - 
 
 I have paid J. Ford's acc't. Cash, 
 
 Deducting 5 per cent.. 
 
 6. 
 
 Sold to J. Band, on his note at 2 months, 20 silk shawls. No. 2, • $4.00 each, 
 
 20 " " No. 3, #$5.00 " 
 
 7. 
 
 Sold to J. Nix, for Cash, my horse and wagon, 
 
 Paid S. Brown for the use of his team, 
 
 8. 
 
 9. 
 
 Sold to B. Moore, for Cash, 1000 pieces of tape, ® .06, 
 
 (C 
 
 Sold to Lot Allen, on acc't, 50 pairs of Ladies' kid gloves, » .60, 
 — 12. 
 
 Sold to B. Moore, on acc't, 10 pieces of kerseymere, each 20 yards, a $2.00, 
 _ 15. 
 
 Sold to J. Rand, on acc't, 5 pieces of broadcloth, each 12 yards, « $6.00, 
 20 
 
 Paid Cash for insurance, 
 
 22. 
 
 Bought of L. Gould, for Cash, 2 boxes of candles, each 30 lbs., • .08, for family use, 
 24. 
 
 Sold to B. IMoore, on acc't, 10 pieces of chintz, each 32 yards, a .23, 
 : 25. 
 
 Sold to J. Rand, on acc't, 12 pieces of sheeting, each 30 yards, • .10, 
 
 28. 
 
 Paid my clerk. Cash, for 2 months' wages, • 50 dollars per month. 
 
 Merchants' Bank has discounted Dane's note, with grace ; received Cash, $494.75 
 
 Discount takeb, 6.25 
 
 8190.00 
 10.00 
 
 80.00 
 100.00 
 
 ir 
 ¥• 
 
 an 
 90 
 
 30 
 
 tl 
 100 
 
 50 
 
 gnn 
 400 
 
 500 
 
 500 
 
 200 
 
 rln 
 ISO 
 
 rtl 
 200 
 
 2 
 
 In 
 60 
 
 el 
 30 
 
 gnn 
 400 
 
 gnn 
 360 
 
 15 
 
 m 
 73 
 
 ei 
 36 
 
 100 
 
 ets. 
 
 00 
 00 
 
 00 
 
 00 
 
 00 
 
 00 
 
 00 
 .00 
 
 00 
 
 00 
 
 00 
 00 
 
 00 
 00 
 
 00 
 00 
 80 
 
 60 
 
 in 
 00 
 
 00 
 
 ■ 
 
 IX)UBLE ENTRY. 
 
 JOURNAL NO. 5. 
 
 Ledger. 
 Dr. Cr, 
 
 Boston, Jan. 1, 1846. 
 
 1 
 1 
 2 
 2 
 2 
 2 
 2 
 
 o 
 
 O 
 
 3 
 
 1 
 3 
 
 1 
 3 
 
 1 
 
 1 
 
 1 
 
 3 
 
 2 
 
 1 
 3 
 
 3 
 
 1 
 3 
 
 1 
 
 1 
 3 
 
 1 
 3 
 
 2 
 
 3 
 
 1 
 3 
 
 1 
 
 1 
 
 1 
 
 2 
 
 1 
 
 2 
 3 
 
 l^Ierchandise 
 
 Cash 
 
 Bills Receivable " 
 
 Real Estate " 
 
 Movables •• 
 
 Dr. to Stock, 
 
 CI 
 
 M 
 M 
 
 Stock Dr. to Bills Payable, 
 " " to J. Ford, 
 " " to N. Jones, 
 
 u 
 
 Cash Dr. to Merchandise, 
 " " to Profit and Loss, 
 
 u 
 
 B. Fay Dr. to Merchandise, 
 <i 44 41 to Profit and Loss, 
 
 Merchandise Dr. to Cash, 
 
 _3. . 
 
 — 4. 
 
 — 10. 
 
 Bills Receivable Dr. to Merchandise, 
 " ♦♦ " to Profit and Loss, 
 
 Merchandise Dr. to Lot Allen, 
 
 u 
 
 S. Brown Dr. to Merchandise, 
 " " " to Profit and Loss, 
 
 12. 
 
 Cash Dr. to Merchandise, 
 " " to Profit and Loss, 
 
 ^15.. 
 
 Cash Dr. to Bills Receivable, 
 
 Profit and Loss Dr. to Bills Receivable, 
 
 B. Moore Dr. to Merchandise, 
 44 44 44 tQ Profit and Loss, 
 
 20. 
 
 Merchandise Dr. to Cash, 
 
 21. 
 22.. 
 
 Merchandise Dr. to Bills Payable, 
 
 Ciuih Dr. to Real Estate, 
 " " to Profit and Loss, 
 
 23. 
 
 $2661.00 
 2500.00 
 500.00 
 2000.00 
 SOO.OO 
 500.00 
 175.00 
 
 500.(X) 
 200.00 
 300.00 
 
 16.00 
 3.20 
 
 6.00 
 1.50 
 
 240.00 
 4S.00 
 
 4.80 
 1.20 
 
 48.00 
 12.00 
 
 284.98 
 3.02 
 
 50.00 
 25.00 
 
 2000.00 
 500.00 
 
 31 
 
 cts. 
 
 9136 
 
 1000 
 
 19 
 
 25 
 75 
 
 288 
 
 6 
 
 00 
 
 60 
 
 75 
 
 2400 
 ' 280 
 
 2500 
 
 00 
 
 20 
 
 50 
 
 00 
 UO 
 
 00 
 
 00 
 
 00 
 
 00 
 
 00 
 
 00 
 00 
 
 00 
 
1 
 
 3S 
 
 noUBI^ ENTRY. 
 
 JOURNAL No. 5— Continued. 
 
 Ledger. 
 Dr. Cr, 
 
 Boston, Feb. 23, 1846. 
 
 .3 
 
 4 
 1 
 
 4 
 3 
 
 4 
 1 
 
 2 
 
 1 
 4 
 
 1 
 3 
 
 1 
 4 
 
 1 
 4 
 
 1 
 2 
 
 1 
 4 
 
 I 
 4 
 
 1 
 4 
 
 1 
 2 
 
 1 
 4 
 
 1 
 4 
 
 1 
 4 
 
 2 
 2 
 
 Cash Dr. to Merchandise, 
 
 to Profit and Loss, 
 
 t( (i 
 
 24.. 
 
 Bills Receivable Dr. to Merchandise, 
 
 " to Profit and Loss, 
 
 25. 
 
 Bills Receivable Dr. to Merchandise, 
 
 ** to Profit and Loss, 
 
 Movables Dr. to Cash, 
 
 to Bills Payable, 
 
 — 26. 
 
 <i t( 
 
 Lot Allen Dr. to Merchandise, 
 " •• " to Profit and Loss, 
 
 27 
 
 B. Moore Dr. to Merchandise, 
 " " " to Profit and Loss, 
 
 28.. 
 
 J. Rand Dr. to Merchandise, 
 " " " to Profit and Loss, 
 
 -29.. 
 
 Profit and Loss Dr. to Cash, 
 
 30. 
 
 Cash Dr. to Bills Receivable, 
 
 Feb. 1. 
 
 — 2. 
 
 Bills Receivable Dr. to Merchandise, 
 
 " to Profit and Loss, 
 
 Profit and Loss Dr. to Cash, 
 
 i< 
 
 u 
 
 Charles Lee Dr. to Merchandise, 
 
 " " to Profit and Loss, 
 
 Profit and Loss Dr. to Cash, 
 
 Cash Dr. to Merchandise, 
 
 to Profit and Loss, 
 
 3. 
 
 u 
 
 U (I 
 
 Bills Receivable Dr. to Bills Payable, 
 
 « 
 
 Cash Dr. to Bills Receivable, 
 
 Profit and Loss Dr. to Bills Receivable, 
 
 t 
 
 50.00 
 12.50 
 
 300.00 
 60.00 
 
 62 
 
 12.00 
 3.00 
 
 360 
 
 112.50 
 112.50 
 
 15 
 
 225 
 
 12.50 
 5.00 
 
 20.00 
 5.00 
 
 17 
 
 600.00 
 200.00 
 
 60.00 
 30.00 
 
 75.00 
 25.00 
 
 300.00 
 100.00 
 
 494.76 
 5.25 
 
 25 
 
 800 
 
 26 
 
 360 
 
 90 
 
 30 
 100 
 
 50 
 
 400 
 
 500 
 500 
 
 Cti. 
 
 50 
 
 00 
 
 00 
 
 00 
 
 50 
 
 00 
 00 
 
 00 
 00 
 
 00 
 00 
 
 00 
 00 
 
 00 
 00 
 
 DOUBLE ENTRY. 
 
 JOURNAL No. 5 — Continued 
 
 ■f 
 
 33 
 
 Ledger. 
 Dr. Cr. 
 
 Bostoriy Feb. 5, 1846. 
 
 • 
 
 
 S 
 
 3 
 cts. 
 
 2 
 
 2 
 2 
 
 4 
 2 
 
 3 
 
 3 
 
 3 
 
 4 
 
 4 
 
 3 
 4 
 
 3 
 4 
 
 2 
 
 4 
 
 1 
 4 
 
 2 
 
 4 
 
 2 
 
 1 
 4 
 
 1 
 4 
 
 1 
 4 
 
 1 
 4 
 
 2 
 
 2 
 
 1 
 
 1 
 
 4 
 
 2 
 
 J. Ford Dr. to Cash, 
 
 " " " to Profit and Loss, 
 
 6. 
 
 Bills Receivable Dr. to Merchandise, 
 " " " to Profit and Loss, 
 
 • 
 
 7 
 
 190.00 
 10.00 
 
 200 
 180 
 
 200 
 
 2 
 
 60 
 
 30 
 
 400 
 
 360 
 
 15 
 4 
 
 80 
 
 36 
 100 
 
 00 
 00 
 
 00 
 00 
 00 
 
 00 
 
 00 
 
 00 
 
 00 
 80 
 
 00 
 00 
 
 150.00 
 30.00 
 
 
 Cash Dr. to Movables, 
 " " to Profit and Loss, 
 
 175.00 
 25.00 
 
 
 Profit and Loss Dr. to Cash, 
 
 9 
 
 Cash Dr. to Merchandise, 
 •» " to Profit and Loss, 
 
 50.00 
 10.00 
 
 • 
 
 Lot Allen Dr. to Merchandise, 
 " " to Profit and Loss, 
 
 1Q 
 
 25.00 
 5.00 
 
 
 B. Moore Dr. to Merchandise, 
 " " Dr. to Profit and Loss, 
 
 15 
 
 300.00 
 100.00 
 
 
 J. Rand Dr. to Merchiindise, 
 " " " to Profit and Loss, 
 
 • 
 
 300.00 
 60.00 
 
 
 Profit and Loss Dr. to Cash, 
 
 99 
 
 Profit and Loss Dr. to Cash, 
 
 ?4 
 
 B. Moore Dr. to Merchandise, 
 Profit and Loss Dr. to Merchandise, 
 
 95 
 
 73.60 
 
 6.40 
 
 28.80 
 7.20 
 
 J. Rand Dr. to Merchandise, 
 " " " to Profit and Loss, 
 
 . 
 
 Profit and Loss Dr. to Cash, 
 
 00 
 
INDEX TO LEDGER No. 6. 
 
 f 
 
 Allen Lot, 
 
 A. 
 
 Unfa 
 9 
 
 Lee Charles, 
 
 L. 
 
 % 
 
 Bills Beceivablet 
 Bills Payable, 
 Browu Sm 
 Balance, Trial, 
 Balance, 
 
 BL 
 
 • 
 
 
 • 
 
 Merchandise, 
 Moore B., 
 Movables, 
 
 P. 
 
 I 
 S 
 
 Cash, 
 
 a 
 
 1,2 
 
 Profit and Lots, 
 
 
 3,4 
 
 Ford J., 
 Fay B., 
 
 F. 
 
 J. 
 
 S 
 8 
 
 • 
 
 Real Estate, 
 Rand J., 
 
 & 
 
 t 
 t 
 
 Jones N., 
 
 
 3 
 
 Stock, 
 
 ■ 
 
 1 
 
 1' 
 
 ^1I1# 
 
 1846. 
 
 Jan. 1. 
 " 28. 
 
 1846. 
 
 Jan. 1. 
 
 2. 
 
 (t 
 
 3. 
 4. 
 
 10. 
 
 « 
 
 12. 
 
 20. 
 " 21. 
 « 22. 
 
 23. 
 
 24. 
 
 25. 
 
 27. 
 
 28. 
 
 29. 
 
 Feb. 2. 
 
 ti 
 
 3. 
 
 6. 
 
 9. 
 
 t( 
 
 12. 
 15. 
 24. 
 25. 
 28. 
 
 u 
 
 (( 
 (( 
 
 M 
 <C 
 
 (( 
 « 
 It 
 
 t( 
 <( 
 t( 
 (( 
 4( 
 « 
 
 it 
 (i 
 If 
 (( 
 It 
 M 
 (( 
 (( 
 it 
 tt 
 
 1846. 
 
 Jan. 1. 
 " 2. 
 
 tt 
 
 tt 
 
 (t 
 
 3. 
 
 tt 
 
 12. 
 
 «t 
 
 15. 
 
 tt 
 
 21. 
 
 M 
 
 23. 
 
 t( 
 
 tt 
 
 tt 
 
 26. 
 
 (t 
 
 80. 
 
 Feb. 
 
 1. 
 
 <t 
 
 2. 
 
 tt 
 
 3. 
 
 ft 
 
 tt 
 
 t( 
 
 4. 
 
 DOUBLE ENTRY. 
 
 LEDGER No. 5. 
 
 Stock. 
 
 By Sundries, 
 To " 
 " Balance, 
 By Profit and Loss, 
 
 Merchandise. 
 
 To Stock, 
 By Cash, 
 
 " B. Fay, 
 To Cash, 
 
 " Lot Allen, 
 By Bills Receivable, 
 
 " S. Brown, 
 
 " Cash, 
 
 « B. Moore, 
 To Cash, 
 
 " Bills Payable, 
 By Cash, 
 
 " Bills Receivable, 
 
 tt 
 
 ft 
 
 ft 
 
 tt 
 ft 
 
 Lot Allen, 
 
 B. Moore, 
 J. Rand, 
 
 Bills Receivable, 
 
 C. Lee, 
 Cash, 
 
 Bills Receivable, 
 Cash, 
 Lot Allen, 
 B. Moore, 
 J. Rand, 
 Sundries, 
 J. Rand, 
 Balance, 
 
 Cash. 
 
 To Stock, 
 " Merchandise, 
 " Profit and Loss, 
 
 By Merchandise, 
 
 To Sundries, 
 " Bills Receivable, 
 
 By Merchandise, 
 
 To Sundries, 
 
 (f t( 
 
 By Movables, 
 
 " Profit and Loss, 
 
 To Bills Receivable, 
 
 By Profit and Loss, 
 tf tt t( ft 
 
 To Sundries, 
 " Bills Receivable, 
 
 J. 
 
 J. 
 
 J. 
 
 Dr. 
 
 Dr, 
 
 J. 
 
 1 
 
 2661 
 
 1 
 1 
 
 25 
 75 
 
 1 
 1 
 
 2400 
 280 
 
 
 \ 
 
 
 5441 
 
 00 
 
 00 
 00 
 
 00 
 00 
 
 00 
 
 Dr, 
 
 1 
 
 1 
 1 
 
 2500 
 
 16 
 
 3 
 
 1 
 
 1 
 
 60 
 
 284 
 
 1 
 
 2 
 
 2500 
 62 
 
 2 
 
 360 
 
 2 
 2 
 
 400 
 494 
 
 00 
 00 
 20 
 
 00 
 98 
 
 00 
 50 
 
 00 
 
 00 
 75 
 
 1 
 1 
 
 1 
 1 
 1 
 1 
 
 2 
 2 
 2 
 2 
 2 
 2 
 2 
 2 
 2 
 3 
 3 
 3 
 3 
 3 
 3 
 3 
 L.5 
 
 J. 
 
 2 
 2 
 
 2 
 2 
 
 35 
 
 Cr. 
 
 
 
 
 1 
 
 9136 1 
 
 1 
 
 1000 
 
 00 
 
 
 
 L.5 
 
 9171 
 
 88 
 
 L. 4. 
 
 ia%5 
 
 10171 
 
 88 
 
 
 10171 
 
 88 
 
 86 
 
 Or. 
 
 16 
 6 
 
 240 
 
 4 
 
 48 
 
 50 
 
 50 
 
 300 
 
 12 
 
 12 
 
 20 
 
 600 
 
 60 
 
 75 
 
 300 
 
 150 
 
 50 
 
 25 
 
 300 
 
 300 
 
 80 
 
 28 
 
 2712 
 
 5441 
 
 00 
 00 
 
 00 
 90 
 00 
 00 
 
 00 
 
 00 
 00 
 50 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 00 
 80 
 90 
 
 Cr. 
 
 25 
 
 2400 
 
 112 
 26 
 
 30 
 50 
 
 00 
 
 00 
 
 00 
 
 50 
 25 
 
 00 
 00 
 
' 
 
 DOUBLE EPiTRY. 
 
 LEDGER No. 6— CoNTmuED. 
 
 2 
 
 Cash — Continued. 
 
 
 
 
 
 
 1846. 
 
 
 J. 
 
 Dr. 
 
 J. 
 
 Cr. 
 
 Feb. 5. 
 
 By J. Ford, 
 
 
 
 
 3 
 
 190 
 
 00 
 
 " 7. 
 
 To Sundries, 
 
 3 
 
 200 
 
 00 
 
 
 
 
 « 8. 
 
 By Profit and Loss, 
 
 
 • 
 
 
 3 
 
 2 
 
 00 
 
 « 9. 
 
 To Sundries, 
 
 3 
 
 60 
 
 00 
 
 
 
 
 " 20. 
 
 By Profit and Loss, 
 
 
 
 
 3 
 
 15 
 
 00 
 
 " 22. 
 
 (( (( t( « 
 
 
 
 
 3 
 
 4 
 
 80 
 
 « 28. 
 
 « ({ 4( «( 
 
 
 
 
 3 
 
 100 
 
 00 
 
 C( <« 
 
 " Balance, 
 
 • 
 
 
 
 
 L.5 
 
 3985 
 
 88 
 
 6941 
 
 43 
 
 
 6941 
 
 43 
 
 
 Bills Receivablb. 
 
 
 
 
 
 
 1846. 
 
 
 1. 
 
 Dr. 
 
 J. 
 
 Cr. 
 
 Jan. 1. 
 
 To Stock, 
 
 1 
 
 .500 
 
 00 
 
 
 
 
 " 10. 
 
 " Sundries, 
 
 1 
 
 288 
 
 00 
 
 
 
 
 « 15. 
 
 By 
 
 
 
 
 1 
 
 288 
 
 00 
 
 « 24. 
 
 To 
 
 2 
 
 360 
 
 00 
 
 
 
 
 " 25. 
 
 (( (( 
 
 2 
 
 15 
 
 00 
 
 
 
 
 Feb. 1. 
 
 By Cash, 
 
 
 
 
 2 
 
 360 
 
 00 
 
 " 2. 
 
 To Sundries, 
 
 2 
 
 90 
 
 00 
 
 
 
 
 " 4. 
 
 *• Bills Payable, 
 
 2 
 
 500 
 
 00 
 
 • 
 
 
 
 « n 
 
 By Sundries, 
 
 
 
 
 2 
 
 500 
 
 00 
 
 " 6. 
 
 To 
 
 3 
 
 180 
 
 00 
 
 
 
 
 " 28. 
 
 By Balance, 
 
 
 
 
 L.5 
 
 785 
 
 00 
 
 1933 
 
 00 
 
 
 1933 
 
 00 
 
 
 Real Estate. 
 
 
 
 
 
 
 1846. 
 
 
 J. 
 
 • 
 
 Dr. 
 
 J. 
 
 Cr. 
 
 Jan. 1. 
 
 To Stock, 
 
 1 
 
 2800 
 
 00 
 
 
 
 
 " 23. 
 
 By Cash, 
 
 
 
 
 1 
 
 2000 
 
 00 
 
 Feb. 28. 
 
 " Balance, 
 
 
 
 
 L.5 
 
 800 
 
 00 
 
 2800 
 
 00 
 
 
 2800 
 
 00 
 
 
 Movables. 
 
 
 
 
 
 
 1846. 
 
 
 J. 
 
 Dr 
 
 • 
 
 J. 
 
 Cr, 
 
 Jan. 1. 
 
 To Stock, 
 
 1 
 
 675 
 
 00 
 
 
 
 
 " 26. 
 
 " Sundries, 
 
 2 
 
 225 
 
 00 
 
 
 
 
 Feb. 7. 
 
 By Cash, 
 
 
 
 
 3 
 
 175 
 
 00 
 
 " 28. 
 
 " Balance, 
 
 
 
 
 L.5 
 
 725 
 
 '00 
 
 900 
 
 00 
 
 
 900 
 
 00 
 
 
 Bills Patablb. 
 
 
 
 
 
 
 1846. 
 
 • 
 
 J. 
 
 Dr 
 
 • 
 
 J. 
 
 Cr. 
 
 Jan. 1. 
 
 Bv Stock, 
 
 
 
 
 1 
 
 500 
 
 00 
 
 " 22. 
 
 " Merchandise, 
 
 
 
 
 1 
 
 280 
 
 00 
 
 " 26. 
 
 " Movables, 
 
 
 
 
 2 
 
 112 
 
 50 
 
 Feb. 4. 
 
 " Bills Receivable, 
 
 
 
 
 2 
 
 500 
 
 00 
 
 " 28. 
 
 To Balance, 
 
 L.5 
 
 1392 
 
 50 
 
 
 
 
 1392 
 
 50 
 
 
 1302 
 
 50 
 
 
 J. FoED. 
 
 
 
 
 
 
 1846. 
 
 . 
 
 J. 
 
 Dr 
 
 • 
 
 J. 
 
 Cr. 
 
 Jan. 1. 
 
 By Stock, 
 
 
 
 
 1 
 
 200 
 
 00 
 
 Feb. 5. 
 
 To Sundries, 
 
 3 
 
 200 
 
 00 
 
 
 
 
 I 
 
 I 
 
 i 
 
 1846. 
 
 Jan. 1. 
 
 Feb. 28. 
 
 1846. 
 
 Jan. 2. 
 Feb. 28. 
 
 1846. 
 
 Jan. 4. 
 
 « 27. 
 Feb. 9. 
 
 " 28. 
 
 Jan. 20. 
 
 " 28. 
 Feb. 12. 
 
 " 24. 
 
 " 28. 
 
 1846. 
 
 Jan. 29. 
 
 Feb. 15. 
 
 " 25. 
 
 " 28. 
 
 Jan. 2. 
 
 10. 
 
 (( 
 
 12. 
 15. 
 20. 
 " 23. 
 
 (I 
 
 « 
 
 (( 
 
 DOUBLE ENTRY. 
 
 LEDGER No. 5— Continued. 
 
 3T 
 
 N. Jones. 
 
 By Stock, 
 To Balance, 
 
 B. Fay. 
 
 To Sundries, 
 By Balance, 
 
 Lot Allen. 
 
 By Merchandise, 
 
 To Sundries, 
 
 (( (i 
 
 '* Balance, 
 
 To Sundries, 
 
 (t t( 
 
 {( i( 
 
 " Merchandise, 
 By Balance, 
 
 J. Rand. 
 
 To Sundries, 
 By Balance, 
 
 By Cash, 
 
 " B. Fay, 
 
 " Bills Receivable, 
 
 " S. Brown, 
 
 " Cash, 
 
 To Bills Receivable, 
 By B. Moore. 
 
 " Cash, 
 
 (t (( 
 
 J 
 
 J. 
 
 Dr. 
 
 J. 
 
 Cr. 
 
 L.5 
 
 300 
 
 00 
 
 300 I 00 
 
 Dr. 
 
 J. 
 
 Cr. 
 
 50 
 
 L.5 
 
 7 50 
 
 J. 
 
 Dr. 
 
 Cr. 
 
 
 
 
 1 
 
 75 
 
 2 
 
 17 
 
 50 
 
 
 
 3 
 
 30 
 
 00 
 
 
 
 L.5 
 
 27 
 
 50 
 
 
 
 75 
 
 00 
 
 
 75 i 
 
 00 
 
 1846. 
 
 S. Brown. 
 
 J. 
 
 Dr. 
 
 J. 
 
 Cr. 
 
 Jan. 10. 
 
 Feb. 28. 
 
 To Sundries, 
 By Balance, 
 
 1 
 
 6 
 
 00 
 
 L.5 
 
 6 
 
 00 
 
 1946. 
 
 B. MOOBB. 
 
 J. 
 
 Dr. 
 
 J. 
 
 Cr. 
 
 J. 
 
 Dr. 
 
 J. 
 
 02 
 
 1 
 
 75 
 
 00 
 
 
 
 2 
 
 25 
 
 00 
 
 
 
 3 
 
 400 
 
 00 
 
 
 
 3 
 
 73 
 
 60 
 
 L.5 
 
 573 
 
 573 
 
 60 
 
 
 573 
 
 60 
 
 60 
 
 Cr. 
 
 2 
 
 800 
 
 00 
 
 
 
 3 
 
 360 
 
 00 
 
 
 
 3 
 
 36 
 
 00 
 
 L.5 
 
 1196 
 
 1196 
 
 00 
 
 
 1196 
 
 00 
 
 00 
 
 1846 
 
 Chables Lee. 
 
 J. 
 
 Dr. 
 
 J. 
 
 Cr. 
 
 Feb. 2. 
 « 28. 
 
 To Sundries, 
 By Balance, 
 
 2 
 
 100 
 
 00 
 
 L.5 
 
 100 
 
 00 
 
 1846. 
 
 Profit and Loss. 
 
 J. 
 
 Dr. 
 
 J. 
 
 Cr. 
 
 
 3 
 
 20 
 
 
 1 
 
 50 
 
 
 4S 
 
 00 
 
 
 1 
 
 20 
 
 
 12 
 
 00 
 
 
 25 
 
 00 
 
 
 500 
 
 00 
 
 2 
 
 12 
 
 50 
 
38 
 
 1846. 
 
 Jan 
 
 .24. 
 
 <( 
 
 25. 
 
 (( 
 
 27. 
 
 (( 
 
 28. 
 
 it 
 
 29. 
 
 <( 
 
 30. 
 
 Feb 
 
 . 2. 
 
 «( 
 
 « 
 
 (1 
 
 (( 
 
 (( 
 
 3. 
 
 <( 
 
 t( 
 
 <• 
 
 4. 
 
 K 
 
 6. 
 
 << 
 
 6. 
 
 (t 
 
 7. 
 
 (( 
 
 8. 
 
 t( 
 
 9. 
 
 i( 
 
 i< 
 
 «( 
 
 12. 
 
 U 
 
 15. 
 
 (i 
 
 20. 
 
 (t 
 
 22. 
 
 « 
 
 24. 
 
 (( 
 
 25. 
 
 {( 
 
 28. 
 
 1846. 
 
 Feb. 28. 
 
 « 
 
 « 
 (( 
 
 u 
 II 
 l( 
 
 M 
 
 U 
 It 
 It 
 II 
 II 
 II 
 
 t( 
 «< 
 II 
 (( 
 (( 
 (I 
 « 
 l( 
 l< 
 11 
 li 
 II 
 It 
 
 ic 
 II 
 
 DOUBLE ENTRY. 
 
 LEDGER No. 5— CoirrmuED. 
 
 Profit and Loss — Continued, 
 
 By Bills Receivable, 
 
 " Lot Allen, 
 
 " B. Moore, 
 
 " J. Rand, 
 To Cash, 
 
 By Bills Receivable, 
 To Cash, 
 By Charles Lee, 
 To Cash, 
 By « 
 
 To Bills Receivable, 
 By J. Ford, 
 
 " Bills Receivable, 
 
 " Cash, 
 To " 
 By « 
 
 " Lot Allen, 
 
 " B.Moore, 
 
 " J. Rand, 
 To Cash, 
 
 It 
 
 It 
 
 " Merchandise, 
 By J. Rand, 
 To Cash, 
 *' Stock, 
 
 Trial Balahcz. 
 
 Stock, 
 
 Merchandise, 
 
 Cash, 
 
 Bills Receivable, 
 
 Real Estate, 
 
 Movables, 
 
 Bills Payable, 
 
 J. Ford, 
 
 N. Jones, 
 
 B. Fay, 
 
 Lot Allen, 
 
 S. Brovga, 
 
 B. Moore, 
 J. Rand, 
 
 C. Lee, 
 Profit and Loss 
 
 J. 
 
 Dr. 
 
 2 
 
 26 
 
 2 
 
 30 
 
 2 
 
 50 
 
 2 
 
 6 
 
 3 
 
 2 
 
 3 
 3 
 3 
 
 15 
 4 
 6 
 
 3 
 L.1 
 
 100 
 1035 
 
 1278 
 
 25 
 00 
 00 
 25 
 
 00 
 
 00 
 80 
 40 
 
 00 
 
 88 
 
 60 
 
 Dr. 
 
 Cr. 
 
 2 
 2 
 2 
 2 
 2 
 
 3 
 3 
 3 
 
 3 
 3 
 3 
 3 
 
 60 
 3 
 5 
 5 
 
 200 
 
 30 
 
 25 
 
 100 
 
 10 
 30 
 25 
 
 10 
 
 5 
 
 100 
 
 60 
 
 1278 
 
 00 
 00 
 00 
 00 
 00 
 
 00 
 
 00 
 
 00 
 
 00 
 00 
 00 
 
 00 
 00 
 00 
 00 
 
 20 
 
 60 
 
 Cr. 
 
 
 1 
 
 1000 
 
 00 
 
 1 
 
 9136 
 
 00 
 
 
 1 
 
 5441 
 
 00 
 
 1 
 
 2728 
 
 10 
 
 
 2 
 
 6941 
 
 43 
 
 2 
 
 2955 
 
 55 
 
 
 2 
 
 1933 
 
 00 
 
 2 
 
 1148 
 
 00 
 
 
 2 
 
 2800 
 
 00 
 
 2 
 
 2000 
 
 00 
 
 
 2 
 
 900 
 
 00 
 
 2 
 2 
 
 175 
 1392 
 
 00 
 50 
 
 
 2 
 
 200 
 
 00 
 
 2 
 3 
 
 200 
 300 
 
 00 
 00 
 
 
 3 
 
 7 
 
 50 
 
 
 
 
 
 3 
 
 47 
 
 50 
 
 3 
 
 75 
 
 00 
 
 
 3 
 
 6 
 
 00 
 
 
 
 
 
 3 
 
 57.3 
 
 60 
 
 
 
 
 
 3 
 
 1196 
 
 00 
 
 
 • 
 
 
 
 3 
 
 100 
 
 00 
 
 
 
 
 
 4 
 
 242 
 
 72 
 
 4 
 
 1278 
 
 60 
 
 
 21388 
 
 75 
 
 
 21388 
 
 75 
 
 
 DOUBLE ENTRY. 
 
 
 
 
 
 as 
 
 
 LEDGER No. 5 — 
 
 Continued. 
 
 
 
 
 
 
 Balance. 
 
 
 
 
 
 5 
 
 1 
 
 1846 
 
 . 
 
 L. Dr. 
 
 L. 
 
 Cr. 
 
 Feb. 28. 1 To B. Fay, 
 
 3 
 
 7 
 
 50 
 
 
 
 
 K 1 
 
 ♦ By Lot Allen, 
 
 
 
 
 3 
 
 27 
 
 50 
 
 II 1 
 
 To BiUs Receivable, 
 
 2 
 
 785 
 
 00 
 
 
 
 
 II 1 
 
 ' " Real Estate, 
 
 2 
 
 800 
 
 00 
 
 
 
 
 II 1 
 
 ♦ " Movables, 
 
 2 
 
 725 
 
 00 
 
 
 
 
 II 1 
 
 ' By N. Jones, 
 
 
 
 
 3 
 
 300 
 
 00 
 
 II 1 
 
 * To B. Moore, 
 
 3 
 
 573 
 
 60 
 
 
 
 
 II 1 
 
 ' " Charles Lee, 
 
 3 
 
 100 
 
 00 
 
 
 
 
 II 1 
 
 * " J. Rand, 
 
 3 
 
 1196 
 
 00 
 
 
 
 
 II t 
 
 « " Cash, 
 
 2 
 
 3985 
 
 88 
 
 
 
 
 M 1 
 
 * " Merchandise, 
 
 1 
 
 2712 
 
 90 
 
 
 
 
 II 1 
 
 ' By Bills Payable, 
 
 
 
 
 2 
 
 1392 
 
 50 
 
 II 1 
 
 • To S. Brown, 
 
 3 
 
 6 
 
 00 
 
 
 
 
 II 1 
 
 * By Stork, 
 
 
 
 
 1 
 
 9171 
 
 88 
 
 10891 
 
 88 
 
 
 10891 
 
 88 
 
 M 
 
40 
 
 DOUBLE ENTRY 
 
 pare 
 
 THE FARMER'S SERIES. No. 6. 
 
 The agriculturist will find the application of the principles of Double Entry extremely useful in enabling him to corn- 
 re the profits of the different branches of his business, or of the different fields, by keeping a separate account with each. 
 
 INVENTORY AND WASTE-BOOK OF THE FARMER'S SERIES. — No. 6. 
 
 Jan. 1. 
 
 K <( 
 t( li 
 
 <4 « 
 « <( 
 
 « ({ 
 
 {l ({ 
 <( U 
 
 t< t( 
 M (t 
 
 « 2. 
 " 10. 
 
 « 2a 
 
 " 30. 
 Feb. 1. 
 March 15. 
 April 20. 
 
 « (1 
 May 30. 
 
 June 28. 
 
 Sept. 30. 
 
 i( <( 
 
 tl It 
 
 It (t 
 
 Suttarn, January 1, 1846. 
 
 I have a farm in 3 fields ; viz.. 
 Front Field, 5 acres, • $100.00, 
 West Field, 4 acres, « S120.00, 
 Bald Pate, 10 acres, n $60.00, 
 
 Hay, 30 tons, « $15.00, 
 Maize, 200 bushels, .60, 
 Potatoes, 300 bushels, • .25, 
 
 Farming tools. 
 Cash, 
 
 $500.00 
 480.00 
 600.00 
 
 1580 
 
 645 
 
 300 
 2000 
 
 00 
 
 00 
 
 00 
 00 
 
 450.00 
 
 120.00 
 
 75.00 
 
 
 4525 
 
 88 % 2 2 2 S ^ 8g88S8S§ 
 
 I owe George Nash, on note, 
 " " Samuel Mason, on ac't. 
 
 500.00 
 100.00 
 
 600 
 
 300 
 40 
 
 75 
 10 
 12 
 
 20 
 
 49 
 
 100 
 2 
 
 80 
 175 
 
 10 
 
 244 
 30 
 
 
 Bought of Luke Fisk, for Cash, 6 milch cows, • $50.00, 
 
 
 Bought of Ralph Brown, on ac't, 8 cords of manure, for compost, • $5.00, 
 
 Sold to Asa Long, for Cash, 1 milch cow. 
 
 Paid for teaming wood, Cash, ^ 
 
 Bought for Cash, for feeding cows, 1 ton of carrots. 
 
 Bought for Cash, poudrette, 10 bbls., • $2.00, 
 
 Ploughed and planted West Field with maize, 1 bushel of seed, 
 
 „ " " " " " " potatoes, 10 bushels, • .25, 
 Poudrette, 2 bbls. « $2.00, 
 
 Manure from the barn-yard, 5 cords, • $5.00 per cord. 
 Labored 6 days, • $2.50, 
 
 3.00 
 
 2.50 
 
 4.00 
 
 25 00 
 
 15.00 
 
 
 Sold to N. Lord, on note, 200 bushels of potatoes, • .50 per bushel. 
 
 Paid for mending wagon, Cash, 
 
 Sold to Samuel Mason, on ac't, 100 bushels of maize, • .80, 
 
 Sold to R. Prince, for Cash, 700 lbs. of butter, • .25, ' ' 
 
 Paid for pasturing cows, Cash, 
 
 Gathered the crops from West Field, 
 Maize, 100 bushels, « $1.00, 
 Potatoes, 320 bushels, A .45, 
 
 ^po.oo 
 
 144.00 
 
 
 Estimated value of hay consumed by cows. 
 
 
 f 
 
 DOUBLE ENTRY. 
 
 41 
 
 JOURNAL OF THE FARMER'S SERIES, No. 6. 
 
 
 Sutton^ Jan. 1, 1846. 
 
 
 
 L. 
 
 
 
 Jan. 1. 
 
 (( t< 
 
 II II 
 II II 
 
 H II 
 II « 
 
 " 2. 
 
 •• 10. 
 
 " 18. 
 
 "' 30. 
 Feb. 1. 
 March 15. 
 April 20. 
 
 <i i( 
 
 May 30. 
 
 II 11 
 
 June 28. 
 II II 
 
 Sept. 30. 
 
 Front Field Dr. to Stock, 
 
 West Field, 
 
 Bald Pate, 
 
 Storehouse, 
 
 Farming Tools, 
 
 Cash, 
 
 $500.00 
 480.00 
 600.00 
 645.00 
 300.00 
 
 2000.00 
 
 2 
 
 2 
 2 
 2 
 
 2 
 
 1 
 
 3 
 
 2 
 2 
 2 
 2 
 2 
 
 2 
 2 
 
 2 
 
 2 
 2 
 
 1 
 1 
 2 
 1 
 
 2 
 2 
 
 2 
 3 
 2 
 
 1 
 2 
 
 2 
 3 
 
 1 
 
 2 
 3 
 
 1 
 1 
 2 
 2 
 
 4525 
 
 600 
 
 300 
 40 
 75 
 10 
 12 
 20 
 
 49 
 
 100 
 
 2 
 
 80 
 
 175 
 
 10 
 
 244 
 
 30 
 
 8888 88 8 8 888888 8 8 
 
 
 Stock Dr. to Bills Payable, 
 " " to Samuel Mason, 
 
 500.00 
 100.00 
 
 
 Dairy Dr. to Cash, 
 
 Manure Dr. to Ralph Brown, 
 
 Cash Dr. to Dairy, 
 
 
 Profit and Loss Dr. to Cash, 
 
 Dairy Dr. to Cash, 
 
 Manure Dr. to Cash, 
 
 West Field Dr. to Storehouse, 
 
 " " to Profit and Loss, 
 " " " to Manure, 
 " " to Dairy, 
 " " to Labor, 
 
 3.10 
 
 2.40 
 
 4.00 
 
 25.00 
 
 15.00 
 
 
 Bills Receivable Dr. to Storehouse, 
 
 " to Profit and Loss, 
 
 50.00 
 50.00 
 
 
 Farming Tools Dr. to Cash, 
 
 • 
 
 Samuel Mason Dr. to Storehouse, 
 •• " " to Profit and Loss, 
 
 60.00 
 20.00 
 
 
 Cash Dr. to Dairy, 
 
 
 Dairy Dr. to Cash, 
 
 Storehouse Dr.. to West Field, 
 
 II II 
 
 Dairy Dr. to Storehouse, 
 
 April 20, West Field is made Dr. to Dairy for manure made in the yard 
 
 6 
 
II 
 
 1 1 
 
 l! 
 l! 
 
 II 
 
 42 
 
 DOUBLE ENTRY*, 
 
 LEDGER OF THE FARMER'S SERIES, No. 6. 
 
 1 
 
 1846. 
 
 Stock. 
 
 J. Br. J. Cr, 
 
 Jan. 1. 
 
 (( (C 
 
 Sept. 30. 
 
 By Sundries, 
 
 To 
 
 By Profit and Loss, 
 
 To Balance, 
 
 1 
 L.3 
 
 600 
 4354 
 
 00 
 90 
 
 1 
 
 L.3 
 
 429 
 
 00 
 90 
 
 
 4954 
 
 90 
 
 
 4954 
 
 9U 
 
 Daiky. 
 1846. J. iv. J. Cr, 
 
 Jan. 2. 
 
 « IS. 
 
 Feb. 1. 
 
 April 20. 
 
 June 28. 
 (( (1 
 
 Sept. 30. 
 t( it 
 
 « (t 
 
 • 
 
 To Cash, 
 
 By " 
 
 To " 
 
 By West Field, 
 
 " Cash, 
 To " 
 
 " Storehouse, 
 By Balance, 
 To Profit and Loss, 
 
 1 
 1 
 
 1 
 1 
 
 L.3 
 
 300 
 12 
 
 10 
 
 30 
 
 173 
 
 00 
 CO 
 
 00 
 00 
 
 00 
 
 1 
 
 1 
 
 1 
 
 L.3 
 
 75 
 
 25 
 175 
 
 250 
 
 CO 
 
 00 
 00 
 
 00 
 
 
 525 
 
 00 
 
 
 525 
 
 00 
 
 Cask. 
 1S46. J. IV. J. Cr. 
 
 Jan. 1. 
 
 " 2. 
 
 " 18. 
 
 " 30. 
 Feb. 1. 
 March 15. 
 May 30. 
 June 28. 
 
 Sept. 30. 
 
 To Stock, 
 
 By Dairy, 
 
 To « 
 
 By Profit and Loss, 
 
 " Dairy, 
 
 " Manure, , 
 
 " Farming Tools, 
 To Dairy, 
 By " 
 
 " Balance, 
 
 1 
 
 1 
 
 1 
 
 2000 
 75 
 
 175 
 
 00 
 00 
 
 00 
 
 1 
 
 1 
 1 
 1 
 1 
 
 1 
 L.3 
 
 300 
 
 10 
 
 12 
 
 20 
 
 2 
 
 10 
 1896 
 
 00 
 
 00 
 00 
 00 
 00 
 
 00 
 00 
 
 
 
 2250 
 
 00 
 
 
 2:^50 
 
 00 
 
 Ralph Brown. 
 1^6. IV. J. Or. 
 
 Jan. 10. 
 Sept. 30. 
 
 By Manure, 
 To Balance, 
 
 L.3 
 
 40 
 
 00 
 
 1 
 
 40 
 
 00 
 
 
 40 
 
 00 
 
 
 40 
 
 00 
 
 Manure. 
 1846. J. IV. J. Ct. 
 
 Jan. 10. 
 March 15. 
 April 20. 
 Sept. 30. 
 
 To Ralph Brown, 
 
 " Cash 
 By West Field, 
 
 " Balance, 
 
 1 
 1 
 
 40 
 20 
 
 00 
 00 
 
 1 
 L.3 
 
 4 
 56 
 
 00 
 00 
 
 
 60 
 
 00 
 
 
 60 
 
 00 
 
 Bills Payable. 
 1846. J. 2V. J. Ct. 
 
 Jan. 1. 
 Sept. 30. 
 
 By Stock, 
 To Balance, 
 
 L.3 
 
 500 
 
 00 
 
 \J^ 
 
 500 
 
 00 
 
 
 500 
 
 00 
 
 600 
 
 00 
 
 1846. 
 
 Jan. 1. 
 Sept. 30. 
 
 1846. 
 
 Jan. 1. 
 April 20. 
 Sept. 30. 
 
 ii iC 
 
 (( (i 
 
 1846. 
 
 Jan. 1. 
 Sept. 30. 
 
 1846. 
 
 Jan. 1. 
 May 30. 
 Sept. 30. 
 
 1846. 
 
 Jan. 1. 
 April 20. 
 
 i( ct 
 
 May 30. 
 
 Sept. 30. 
 t( it 
 
 M « 
 
 1846. 
 
 April 20. 
 Sept. 30. 
 
 1846. 
 
 April 20. 
 Sept. 30. 
 
 DOUBLE ENTRY. 
 
 LEDGER OF THE FARMER'S SERIES, No. 6— Continued. 
 
 Front Field. 
 
 To Stock, 
 By Balance, 
 
 West Field. 
 
 To Stock, 
 
 " Sundries, 
 By Storehouse, 
 
 " Balance, 
 To Profit and Loss, 
 
 Bald Pate. 
 
 To Stock, 
 By Balance, 
 
 Farming Tools. 
 
 To Stock, 
 " Cash, 
 By Balance, 
 
 Storehouse. 
 
 To Stock, 
 
 By West Field, 
 " Bills Receivable, 
 " Samuel Mason, 
 
 To West Field, 
 
 By Dairy, 
 " Balance, 
 
 Bills Receivable. 
 
 To Sundries, 
 By Balance, 
 
 Samuel Mason. 
 
 Labor. 
 
 By West Field, 
 To Balance, 
 
 J. 
 
 Dr. 
 
 J. 
 
 500 
 
 500 
 
 00 
 
 00 
 
 L.3 
 
 J. 
 
 Dr. 
 
 J. 
 
 J. 
 
 JDr. 
 
 J. 
 
 600 
 
 600 
 
 00 
 
 00 
 
 L.3 
 
 J. 
 
 Dr. 
 
 J. 
 
 1 
 1 
 
 300 
 2 
 
 302 
 
 00 
 00 
 
 00 
 
 L.3 
 
 J. 
 
 Dr. 
 
 J. 
 
 J. 
 
 Dr, 
 
 J. 
 
 100 
 
 00 
 
 L.3 
 
 J. 
 
 Dr. 
 
 J. 
 
 L.3 
 
 15 
 
 15 
 
 00 
 
 00 
 
 43 
 
 Cr. 
 
 500 
 
 500 
 
 00 
 
 00 
 
 Cr. 
 
 1 
 
 480 
 
 00 
 
 
 
 1 
 
 49 
 
 50 
 
 1 
 L.3 
 
 244 
 480 
 
 L.3 
 
 194 
 
 50 
 
 
 
 724 
 
 00 
 
 
 724 
 
 00 
 
 00 
 
 00 
 
 Cr. 
 
 600 
 
 600 
 
 00 
 
 00 
 
 Cr. 
 
 302 
 
 302 
 
 00 
 
 UO 
 
 Cr. 
 
 1 
 
 645 
 
 00 
 
 1 
 1 
 1 
 
 3 
 
 50 
 60 
 
 1 
 
 244 
 
 00 
 
 1 
 L.3 
 
 30 
 745 
 
 889 
 
 00 
 
 
 889 
 
 10 
 00 
 
 00 
 
 00 
 
 90 
 
 00 
 
 Cr. 
 
 100 
 
 00 
 
 1846. 
 
 
 J. 
 
 ' Dr 
 
 • 
 
 J. 
 
 Cr. 
 
 Jan. 1. 
 May 30. 
 Sept. 30. 
 
 By Stock, 
 To Sundries, 
 " Balance, 
 
 1 
 L.3 
 
 80 
 20 
 
 00 
 00 
 
 1 
 
 100 
 
 00 
 
 
 100 
 
 00 
 
 
 100 
 
 00 
 
 Cr. 
 
 15 
 
 15 
 
 00 
 
 0C» 
 
i 
 
 8 
 
 hi 
 
 DOUBLE ENTRY. 
 
 LEDGER OF THE FARMER'S SERIES. — No. 6. — Continued. 
 
 3 
 
 Pboht and Loss. 
 
 
 
 
 1846. 
 
 1. 
 
 Dr. 
 
 J. 
 
 Cr. 
 
 Jan. 30. 
 
 To Cash, 
 
 1 
 
 10 
 
 00 
 
 
 1 
 
 April 20. 
 
 By West Field, 
 
 
 
 
 1 
 
 2 
 
 40 
 
 t( « 
 
 " Bills Receivable, 
 
 
 1 
 
 1 
 
 1 
 
 50 
 
 00 
 
 May 30. 
 
 " Samuel Mason, 
 
 
 
 
 1 
 
 20 
 
 00 
 
 Sept- 30. 
 
 " Dairy, 
 
 
 
 
 L.1 
 
 173 
 
 00 
 
 (( (t 
 
 " West Field, 
 
 
 
 
 L.1 
 
 194 
 
 50 
 
 (( (( 
 
 To Stock, 
 
 L.1 
 
 429 
 
 90 
 
 
 
 
 439 
 
 90 
 
 
 439 
 
 90 
 
 
 Tbial Balance. 
 
 
 
 
 1846. 
 
 L. 
 
 Dr. 
 
 L. 
 
 Cr, 
 
 Sept. 30. 
 
 Stock, 
 
 1 
 
 600 
 
 00 
 
 
 4525 
 
 00 
 
 ti (( 
 
 Dairy, 
 
 1 
 
 352 
 
 00 
 
 
 275 
 
 00 
 
 (( (( 
 
 Cash, 
 
 1 
 
 2250 
 
 00 
 
 
 354 
 
 00 
 
 «( « 
 
 Manure, 
 
 1 
 
 60 
 
 00 
 
 
 4 
 
 00 
 
 «( « 
 
 Ralph Brown, 
 
 
 
 
 1 
 
 40 
 
 00 
 
 <{ c< 
 
 Profit and Loss, 
 
 a 
 
 10 
 
 00 
 
 
 72 
 
 40 
 
 (( « 
 
 Bills Payable, 
 
 
 
 
 1 
 
 500 
 
 00 
 
 « (( 
 
 Front Field, 
 
 2 
 
 500 
 
 00 
 
 
 
 
 t( (( 
 
 West Field, 
 
 2 
 
 529 
 
 50 
 
 
 244 
 
 00 
 
 (( (t 
 
 Bald Pate, 
 
 2 
 
 600 
 
 00 
 
 
 
 
 « « 
 
 Storehouse, 
 
 2 
 
 889 
 
 00 
 
 
 143 
 
 10 
 
 (( ({ 
 
 Farming Tools, ** 
 
 2 
 
 302 
 
 00 
 
 
 
 
 (t <( 
 
 Bills Receivable, 
 
 2 
 
 100 
 
 00 
 
 
 
 
 t< « 
 
 Samuel Mason, 
 
 2 
 
 60 
 
 00 
 
 
 100 
 
 00 
 
 u u 
 
 Labor, 
 
 
 
 
 2 
 
 15 
 
 00 
 
 6272 
 
 50 
 
 
 6272 
 
 50 
 
 
 Balance. 
 
 
 
 
 1846. 
 
 L. 
 
 Dr. 
 
 L. 
 
 Cr. 
 
 Sept. 30. 
 
 To Dairy, 
 
 1 
 
 250 
 
 00 
 
 
 
 
 t( 
 
 u 
 
 " Cash, 
 
 1 
 
 1896 
 
 00 
 
 
 
 
 (( 
 
 l( 
 
 " Manure, 
 
 1 
 
 56 
 
 00 
 
 
 „ 
 
 
 (( 
 
 l( 
 
 By Ralph Brown, 
 
 
 
 
 1 
 
 40 
 
 00 
 
 (( 
 
 It 
 
 " Bills Payable, 
 
 
 
 
 1 
 
 500 
 
 00 
 
 i( 
 
 It 
 
 To Front Field, 
 
 2 
 
 500 
 
 00 
 
 
 
 
 (t 
 
 It 
 
 " AVest Field, 
 
 2 
 
 480 
 
 00 
 
 
 
 
 (( ( 
 
 ( 
 
 " Bald Pate, 
 
 2 
 
 600 
 
 00 
 
 
 
 
 t< 1 
 
 t 
 
 " Storehouse, 
 
 2 
 
 745 
 
 90 
 
 
 
 
 « I 
 
 i 
 
 " Farming Tools, 
 
 2 
 
 302 
 
 00 
 
 
 
 
 «( i 
 
 ( 
 
 " Bills Receivable, ' 
 
 2 
 
 100 
 
 00 
 
 
 
 
 U 1 
 
 ( 
 
 By Samuel Mason, 
 
 
 
 
 2 
 
 20 
 
 00 
 
 U 1 
 
 ( 
 
 " Labor, 
 
 
 
 
 2 
 
 15 
 
 00 
 
 " " 1 
 
 " Stock, 
 
 
 
 
 1 
 
 4354 
 
 90 
 
 
 1 
 
 4929 
 
 90 
 
 
 4929 
 
 90 
 
 « • 
 
 I 
 
 1 
 
 
 I 
 
 May 1. 
 
 (I 
 <i 
 
 <4 
 <i 
 tl 
 
 " 12. 
 
 " 25. 
 " 28. 
 " 29. 
 
 « 
 
 31. 
 
 May 1. 
 it t( . 
 
 u 
 (( 
 
 u 
 
 (( 
 
 " 12. 
 
 " 25. 
 
 •« 2a 
 
 «• 29. 
 
 " 31. 
 
 DOUBLE ENTRY. 
 
 THE MEjCHANIC'S SERIES. 
 
 WASTE BOOK No. 7. 
 
 Lowellj May 1, 1846. 
 
 Inventory. 
 
 I have, in Cash, 
 
 1 Shop, valued (• 
 
 1 Tool Chest and Tools, 
 
 Timber, 10000 feet, « .05, 
 
 Shingles, 40 M., • $3.50, 
 
 $500.00 
 140.00 
 
 100 
 
 800 
 40 
 
 640 
 
 Shingled a bam for John Dole, and furnished 12 M. shingles, • $4.00, 
 I wrought 6 days, $1.50, 
 My apprentice ^o. « $1.00, 
 
 48.00 
 9.00 
 6.00 
 
 Broke a saw and purchased a new one for Cash, 
 
 John Dole has paid Cash on his bill. 
 
 Built a woodhouse for Henry Brown, and furnished 200 feet of timber, 
 
 I wrought 4 days, a $1.50, 
 
 My apprentice do. 6 days, « $1.00, 
 
 .06, 
 
 6.00 
 6.00 
 
 1580 
 
 63 
 
 1 
 
 §0 
 
 12 
 12 
 
 Henry Brown has given me his note for his bill, 
 
 24 
 24 
 
 JOURNAL No. 7. 
 
 Lowell^ May 1, 1846. 
 Dr. 
 
 cts. 
 
 Cr. 
 
 Cash, 
 
 Real Estate, 
 Tool Chest, 
 Lumber, 
 
 John Dole, 
 
 Profit and Loss, 
 
 Cash, 
 
 Henry Brown, 
 
 Bills Receivable, 
 
 1 
 1 
 1 
 1 
 
 
 100 
 
 800 
 
 40 
 
 640 
 
 63 
 
 50 
 24 
 24 
 
 00 
 00 
 00 
 
 00 
 
 00 
 
 00 
 
 50 
 
 00 
 
 00 
 00 
 
 00 
 00 
 
 00 
 00 
 00 
 00 
 
 00 
 
 50 
 00 
 
 00 
 
 00 
 
 Stock, 
 
 1 
 2 
 
 2 
 2 
 
 1580 
 
 42 
 
 6 
 15 
 
 1 
 
 50 
 
 10 
 
 2 
 
 12 
 
 24 
 
 00 
 
 Lumber, 
 Profit and Loss, 
 Labor, 
 
 00 
 00 
 00 
 
 Cash, 
 
 50 
 
 John Dole, 
 
 00 
 
 Lumber, 
 Profit and Loss, 
 Labor, 
 
 00 
 00 
 00 
 
 Henry^ Brown, 
 
 00 
 
46 
 
 DOUBLE ENTRY. 
 
 LEDGER No. 7. 
 
 1 
 
 1846. 
 
 Stock. 
 
 J. 
 
 Dr. 
 
 J. 
 
 Cr, 
 
 May 1. 
 ♦' 31. 
 
 By Sundries, 
 " Profit and Loss, 
 To Balance, 
 
 L.2 
 
 1586 
 
 > 
 
 50 
 
 1 
 1 
 
 1580 
 6 
 
 00 
 50 
 
 
 1586 
 
 50 
 
 
 15S6 
 
 50 
 
 1846. 
 
 Cash. 
 
 3. 
 
 Jh. 
 
 J. 
 
 Cr, 
 
 May 1. 
 " 25. 
 
 " 28. 
 " 31. 
 
 1846. 
 
 May 1. 
 " 12. 
 " 29. 
 " 31. 
 
 1846. 
 
 May 12. 
 29. 
 31. 
 
 
 To Stock, 
 By Profit and Loss, 
 To John Dole, 
 By Balance, 
 
 Real Estate. 
 
 Tool Chest. 
 
 To Stock, 
 By John Dole, 
 
 " Henry Brown, 
 
 " Balance, 
 
 Labor. 
 
 By John Dole, 
 " Henry Brown, 
 To Balance, 
 
 J. 
 
 Dr. 
 
 Dr. 
 
 J. 
 
 1 
 
 100 
 
 00 
 
 1 
 
 1 
 
 1 
 
 50 
 
 00 
 
 L.2 
 
 148 
 
 150 
 
 00 
 
 
 150 
 
 50 
 50 
 
 00 
 
 1846. 
 
 
 
 J. 
 
 Dr. 
 
 
 Cr. 
 
 May 1. 
 " 31. 
 
 To Stock, 
 By Balance, 
 
 -■ - 1 
 
 1 
 
 800 
 
 00 
 
 L.2 
 
 800 
 
 00 
 
 Cr. 
 
 May 1. 
 " 31. 
 
 To Stock, 
 By Balance, 
 
 1 
 
 40 
 
 00 
 
 L.2 
 
 40 
 
 00 
 
 1846. 
 
 Lumber. 
 
 J. 
 
 Dr. 
 
 « 
 
 J. 
 
 Cr. 
 
 1 
 
 640 
 
 00 
 
 
 
 
 
 
 
 1 
 
 42 
 
 00 
 
 
 
 
 1 
 
 10 
 
 00 
 
 
 
 
 L.2 
 
 588 
 
 00 
 
 640 
 
 00 
 
 
 640 
 
 00 
 
 1816. 
 
 John Dole. 
 
 J. 
 
 Dr. 
 
 J. 
 
 Cr. 
 
 May 12. 
 
 " 28. 
 " 31. 
 
 To Sundries. 
 By Cash, 
 •' Balance, 
 
 1 
 
 63 
 
 00 
 
 1 
 L.2 
 
 50 
 13 
 
 00 
 00 
 
 63 
 
 00 
 
 
 63 
 
 00 
 
 Cr. 
 
 
 
 
 1 
 
 15 
 
 00 
 
 
 
 
 1 
 
 12 
 
 00 
 
 L.2 
 
 27 
 
 00 
 
 
 
 
 27 
 
 00 
 
 
 27 
 
 00 
 
 t 
 
 DOUBLE ENTRY. 
 
 LEDGER No. 7 — Continued. 
 
 1846 
 
 Henry Brown. 
 
 J. 
 
 Dr. 
 
 J. 
 
 Cr. 
 
 May 29. 
 " 31. 
 
 To Sundries, 
 
 By Bills Receivable, 
 
 1 
 
 24 
 
 00 
 
 1 
 
 24 
 
 00 
 
 1846. 
 
 Bills Receivable. 
 
 J. 
 
 Dr. 
 
 
 Cr. 
 
 M 
 
 it 
 
 iy31. 
 
 To Henry Brown, 
 By Balance, 
 
 1 
 
 24 
 
 00 
 
 L.2 
 
 24 
 
 00 
 
 1846. 
 
 Profit and Lass. 
 
 J. 
 
 Dr. 
 
 J. 
 
 Cr. 
 
 May 12. 
 " 25. 
 " 29. 
 
 By John Dole, 
 To Cash, 
 By Henry Brown, 
 To Stock, 
 
 1 
 L.l 
 
 1 
 6 
 
 50 
 50 
 
 1 
 
 1 
 
 6 
 2 
 
 00 
 
 00 
 
 8 
 
 00 
 
 8 
 
 00 
 
 1846. 
 
 Balance. 
 
 J. 
 
 Dr. 
 
 J. 
 
 Cr. 
 
 M. 
 
 t 
 
 ( 
 1 
 ( 
 
 « 
 
 iy31. 
 
 To Cash, ^ 
 
 " Real Estate, 
 
 " Tool Chest, 
 
 " Lumber, 
 
 " John Dole, 
 By Labor, 
 
 To Bills Receivable, 
 By Stock, 
 
 1 
 1 
 1 
 1 
 1 
 
 2 
 
 148 
 800 
 
 40 
 588 
 
 13 
 
 24 
 
 50 
 00 
 00 
 00 
 00 
 
 00 
 
 1 
 L.l 
 
 27 
 1.5S6 
 
 • 
 
 00 
 .50 
 
 
 
 1613 
 
 50 
 
 
 1613 50 
 
 § 
 
DOUBLE ENTRY. 
 
 SPECIAL PARTNERSHIP. 
 
 June 1, 1846. Formed a partnership with Moses Allen and George Brown, for the purpose of dealing in bread-^tufls; 
 for the transaction of the business of said partnership, I am to receive 2 per cent, on the amount of sales, and the net 
 proceeds are to be divided among the partners, in proportion to the amount supplied, and the time it remained in the 
 company. Sales to continue tliree months. 
 
 WASTE BOOK Co. A., No. 8. 
 
 
 COMPANY ACCOUNTS. 
 
 (1 ) In forming n parmership with one or more persons, it is necessary to distinguish the firm by some name, men 
 J nartnerZ is desitned to be permanent, the names of the partners are usually adopted ; as, Howard & Green. An 
 !^rntt dr„ and si^erby each member of the firm, in which are specified all the terms of the company i as. 
 h^lTro btrss the „am°e of eLh partner, the name of the firm, the kind of business, the — ' f -"^P^^-^ 
 deposite, the division of profits, the compensation to be made to each partner or hjs personal services, the tmie of eonun- 
 nance and anv other matters which may be necessary to exhibit the rights of each partner. 
 ^20 A iTme^ship designed to be permanent, requires the books to be kept in the same manner as are those of «, 
 
 "tsTtat when several persons, who are engaged in other business, enter into a speculation in company, the per«,a 
 who transacts the business opens an account with Merchandise in Co. , . ^ . ... . ,„ ■ 
 
 (irThis account represems all the property embirked in the concern, and is to ^^^'^ Zl^T^' which ae 
 5 ) The agent exhibits his own interest in the company, under the usual forms of Cash, Merchandise. &c., which ae 
 Biay keep sej^te from his general business or not, as his convenience dictates. 
 If the same name occur in the company book as in your own set, write Co. after it. 
 
 1. Give the substance of Section 1. 
 
 2. How are the books of a permanent partnership to be kept ? 
 3! How are the books of a speculation in company to be kept ? 
 
 4. What does Merchandise in Company represent f 
 
 5. What of the agent's interest ? 
 
 Boston, June 1, 1846. 
 
 I have furnished, from my store, 50 bbls. of flour, $4.00 per bbl., 
 Moses Allen has furnished 200 bushels of com, .50, 
 George Brown has furnished 8(X) bags of meal, $1.00, 
 
 2. 
 
 Sold to John Allen,' on ac't, 100 bags of meal belonging to. Co. A., $1.25, 
 , 4. 
 
 Sold to Charles Brown, for Cash, 20 bbls. of flour, Co. A., $4.50, 
 20. 
 
 Sold to Henry Bond, on his note, 100 bushels of com, Co. A., .60, 
 25. — 
 
 Bought for Co. A., on note of the company, 120 bbls. of flour, $4.00, 
 — 30. 
 
 Sold to R, Lunt, on his note, 50 bags of meal, Co. A., $1.20, 
 
 July 1. 
 
 Sold to Paul Brown, for Cash, 40 bbls. of flour, Co. A., $5.00, 
 15. 
 
 Bought of Eli Chase, for Cash, 50 bags of meal, for Co. A., $1.00, 
 — . Ausr. 1. 
 
 Moses Allen has put into Co. A., 300 bushels of com, .50 per- bushel, 
 12. 
 
 Sold to George Smith, on his note, 50 bushels of com, Co. A., .70, 
 
 Sept. 1. 
 
 Sold, for Cash, to Charles Jones, the remaining merchandise of Co. A. ; viz., 
 
 700 bags of meal, $1.10, 
 110 bbls. of flour, $4.50, 
 350 bushels of com, .70, 
 
 (( 
 
 $200.00 
 100.00 
 800.00 
 
 tnn 
 
 770.00 
 uun 
 495.00 
 
 nl 
 245.00 
 
 This day closed the books of Co. A., and charged 2 per cent commission on sales. 
 
 1100 
 
 mn 
 125 
 
 in 
 90 
 
 In 
 60 
 
 4S0 
 
 In 
 60 
 
 ran 
 200 
 
 50 
 
 150 
 
 el 
 35 
 
 tstI 
 1510 
 
 11 
 
 ets. 
 
 00 
 
 00 
 
 GO 
 60 
 
 i 
 
 00 
 00 
 00 
 00 
 00 
 
 00 
 00 
 00 
 
80 
 
 DOUBLE ENTRY. 
 
 DOUBLE ENTRY. 
 
 SI 
 
 i 
 
 ; 1 
 
 1846. 
 
 June 1. 
 
 " 2. 
 
 " 4. 
 
 (( 
 
 20. 
 
 " 25. 
 
 « 30. 
 
 «• 15. 
 
 Aug. 1. 
 
 « 12. 
 
 Sept. 1. 
 
 M M 
 
 JOURNAL CO. A., NO. 8. 
 
 Boston, June 1, 1846. 
 
 Merchandise, Co. A. Dr. to Sundries ; viz., 
 Merchandise, 
 Moses Allen, 
 George Brown, 
 
 John Allen Dr. to Merchandise, Co. A., 
 «» «» «* to Profit and Loss, 
 
 Cash, Co. A. Dr. to Merchandise, Co. A., 
 «« «♦ " «* to Profit and Loss, 
 
 Bills Receivable Dr. to Merchandise, Co. A., 
 " to Profit and Loss, 
 
 {( 
 
 Merchandise, Co. A. Dr. to Bills Pa3rable, 
 
 Bills Receivable Dr. to Merchandise, Co. A., 
 " to Profit and Loss, 
 
 « 
 
 i( 
 
 July 1. Cash, Co. A. Dr. to Merchandise, Co. A., 
 
 " « «♦ " to Profit and Loss, 
 
 Merchandise, Co. A. Dr. to Cash, Co. A., 
 
 Merchandise, Co. A. Dr. to Moses Allen, 
 
 Bills Receivable Dr. to Merchandise, Co. A., 
 " " to Profit and Loss, 
 
 u 
 
 Cash, Co. A. Dr. to Merchandise, Co. A., 
 •* " «» *« to Profit and Loss, 
 
 8200.00 
 100.00 
 800.00 
 
 100.00 
 25.00 
 
 80.00 
 10.00 
 
 50.00 
 10.00 
 
 50.00 
 10.00 
 
 1 
 1 
 1 
 1 
 
 2 
 2 
 
 2 
 2 
 
 3 
 3 
 
 160.00 
 40.00 
 
 25.00 
 10.00 
 
 1315.00 
 195.00 
 
 Profit and Loss Dr. to Cash, Co. A., rec. by me for commission, 
 
 3 
 3 
 
 2 
 2 
 
 3 
 3 
 
 2 
 2 
 
 1 
 1 
 2 
 
 1 
 2 
 
 1 
 2 
 
 1 
 2 
 
 1 
 2 
 
 1 
 2 
 
 2 
 1 
 
 1 
 2 
 
 1 
 2 
 
 1100 
 
 125 
 
 90 
 
 60 
 
 480 
 
 60 
 
 200 
 
 50 
 150 
 
 35 
 
 1510 
 
 41 
 
 00 
 
 00 
 
 00 
 
 00 
 
 00 
 
 00 
 
 00 
 
 00 
 00 
 
 00 
 
 uE:.i 
 
 00 
 
 60 
 
 1846. 
 
 June 
 
 1. 
 
 <« 
 
 2. 
 
 « 
 
 4. 
 
 « 
 
 20. 
 
 <( 
 
 25. 
 
 «i 
 
 30. 
 
 July 
 
 1. 
 
 <( 
 
 15. 
 
 Aug. 
 
 1. 
 
 <« 
 
 12. 
 
 Sept 
 
 . 1. 
 
 t( 
 
 (( 
 
 <( 
 
 <( 
 
 1846. 
 
 June 1. 
 Sept. 1. 
 
 LEDGER Co. A., No. 8, 
 
 Merchjindise, Co. A. 
 
 J. 
 
 Dr. 
 
 Cr. 
 
 To Sundries, 
 
 By John Allen, 
 ♦• Cash, Co. A., 
 " Bills Receivable, 
 
 To Bills Payable, 
 
 By Bills Receivable, 
 " Cash, Co. A., 
 
 To '• " '• 
 " Moses Allen, 
 
 By Bills Receivable, 
 " Cash, Co. A., 
 " Profit and Loss, 
 
 To Balance, 
 
 1 
 
 1100 
 
 00 
 
 
 
 
 
 
 
 1 
 
 100 
 
 00 
 
 
 
 
 1 
 
 80 
 
 00 
 
 
 
 
 1 
 
 50 
 
 00 
 
 1 
 
 4S0 
 
 00 
 
 
 
 
 
 
 
 1 
 
 50 
 
 00 
 
 
 
 
 1 
 
 ICO 
 
 00 
 
 1 
 
 50 
 
 00 
 
 
 
 
 1 
 
 150 
 
 00 
 
 
 
 
 
 
 
 1 
 
 25 
 
 00 
 
 
 
 
 1 
 
 1315 
 
 00 
 
 
 
 
 L.2 
 
 258 
 
 40 
 
 L.3 
 
 258 
 
 40 
 
 
 
 
 2038 
 
 40 
 
 2038 
 
 40 
 
 Mebchandise. 
 
 J. 
 
 Dr. 
 
 J. 
 
 Cr, 
 
 By Merchandise, Co. A., 
 To Balance, 
 
 L.3 
 
 200 
 
 200 
 
 00 
 
 00 
 
 1 I 200 
 
 200 
 
 00 
 
 00 
 
 My own interest in Co. 'A. is represented in the account of Merchandise just closed. The share of the gain to 
 which I am entitled, I transfer to Cash, making Cash Dr. to Profit and Loss, in my private Ledger. 
 
 1846. 
 
 Moses Allen. 
 
 J. 
 
 Dr. 
 
 Cr. 
 
 June 1. 
 Aug. 1. 
 Sept. 1. 
 
 By Merchandise, Co. A., 
 
 « (C (( (I 
 
 To Balance 
 
 L.3 
 
 250 
 
 250 
 
 00 
 
 00 
 
 I 
 1 
 
 100 
 150 
 
 250 
 
 00 
 00 
 
 00 
 
 1846. 
 
 Geobgb Brown. 
 
 Dr. 
 
 J. 
 
 Cr. 
 
 June 1. 
 Sept 1. 
 
 By Merchandise, Co. A., 
 To Balance, 
 
 L.3 
 
 800 
 
 800 
 
 00 
 
 00 
 
 800 
 
 800 
 
 00 
 
 00 
 
 1846. 
 
 John Allen. 
 
 J. 
 
 Dr. 
 
 Cr, 
 
 June 2. 
 Sept 1. 
 
 To Sundries, 
 By Balance, 
 
 125 
 
 125 
 
 00 
 
 00 
 
 L.3 
 
 125 
 
 125 
 
 00 
 
 00 
 
 _^^ 
 
 ill 
 
 4^ 
 
U: 
 
 52 
 
 1S46. 
 
 June 2. 
 
 " 4. 
 
 •* 20. 
 
 " 30. 
 July 1. 
 Aug. 12. 
 Sept. 1. 
 
 « 
 
 
 1S46. 
 
 June 4. 
 
 July 1. 
 
 " 15. 
 
 Sept. 1. 
 
 t( 
 
 1846. 
 
 June 20. 
 
 « 30. 
 
 Aug. 12. 
 
 Sept. 1. 
 
 1846. 
 
 June 25. 
 Sept. 1. 
 
 1846. 
 
 Sept. 1. 
 
 (I 
 
 C( 
 
 <( 
 ({ 
 (I 
 i( 
 <I 
 (( 
 ({ 
 
 DOUBLE ENTRY. 
 
 LEDGER Co. A., No. 8 — Continued. 
 
 Profit and Loss. 
 
 By John Allen, 
 Cash, Co. A., 
 Bills Receivable, 
 
 it u 
 
 Cashi Co. A., 
 Bills Receivable, 
 Cash, Co. A., 
 To Cash, Co. A. 
 " Merchandise, Co. A., 
 
 Cash, Co. A. 
 
 To Sundries, 
 
 By Merchandise, Co. A., 
 To Sundries, 
 By Profit and Loss, 
 " Balance, 
 
 Bills Receivable. 
 
 To Sundries, 
 
 « {( 
 
 By Balance, 
 
 Bills Payable. 
 
 By Merchandise, Co. A., 
 To Balance, 
 
 Trial Balance. 
 
 Merchandise, Co. A., 
 Merchandise, 
 Moses Allen, 
 George Brown, 
 John Allen, 
 Profit and Loss, 
 Cash, Co. A., 
 Bills Receivable, 
 Bills Payable, 
 
 J. 
 
 J. 
 
 J. 
 
 L.3 
 
 L. 
 
 1 
 2 
 2 
 2 
 
 Dr. 
 
 J. 
 
 Dr, 
 
 J. 
 
 Dr. 
 
 J. 
 
 Dr. 
 
 J. 
 
 480 
 
 480 
 
 00 
 
 00 
 
 Dr. 
 
 L. 
 
 1780 
 
 125 
 
 41 
 
 1800 
 
 155 
 
 3901 
 
 00 
 
 00 
 60 
 00 
 00 
 
 60 
 
 1 
 1 
 1 
 1 
 
 2 
 2 
 
 Cr. 
 
 
 
 
 
 25 
 
 
 
 
 
 10 
 
 
 
 
 
 10 
 
 
 
 
 
 10 
 
 
 
 
 
 40 
 
 
 
 
 
 10 
 
 
 
 
 
 195 
 
 1 
 
 41 
 
 60 
 
 
 
 L.3 
 
 2.58 
 
 40 
 
 
 
 
 300 
 
 00 
 
 
 300 
 
 Cr. 
 
 1 
 
 90 
 
 00 
 
 
 
 1 
 
 200 
 
 00 
 
 1 
 
 50 
 
 1 
 
 1510 
 
 00 
 
 1 
 L.3 
 
 41 
 1708 
 
 
 1800 
 
 00 
 
 
 1800 
 
 00 
 
 60 
 40 
 
 00 
 
 Cr. 
 
 1 
 
 60 
 
 00 
 
 1 
 
 
 1 
 
 60 
 
 00 
 
 
 
 1 
 
 35 
 
 00* 
 
 L.3 
 
 155 
 
 
 155 
 
 00 
 
 
 155 
 
 00 
 
 00 
 
 Cr. 
 
 480 
 
 480 
 
 00 
 
 00 
 
 Cr. 
 
 1780 
 200 
 250 
 
 SOO 
 
 300 
 91 
 
 480 
 
 3901 
 
 00 
 00 
 00 
 00 
 
 00 
 60 
 
 00 
 
 60 
 
 The Trial Balance may be made at any time. It is customary to make it once a month, and immediately before 
 
 closing books. 
 
 % 
 
 DOUBLE ENTRV. 
 
 53 
 
 LEDGER Co. A., No. 8— Continued. 
 
 
 
 Balance. 
 
 1846. 
 
 
 S 
 
 •opt. 1. 
 
 By Merchandise, 
 
 
 Ik' ti 
 
 •' Moses Allen, 
 
 
 tt t( 
 
 " George Brown, 
 
 
 t i< 
 
 To John Allen, 
 
 
 1 (i 
 
 " Cash, Co. A. 
 
 
 • li 
 
 " Rills Receivable, 
 
 
 « it 
 
 By Bills Payable, 
 
 ti u 
 
 " Merchandise, Co. A., 
 
 • 
 
 L. 
 
 Dr. 
 
 Cr. 
 
 
 
 
 1 
 
 200 
 
 00 i 
 
 
 
 
 1 
 
 250 
 
 00 ! 
 
 
 
 
 1 
 
 SOO 
 
 00 1 
 
 1 
 
 125 
 
 00 
 
 
 
 ' 
 
 2 
 
 170S 
 
 40 
 
 
 
 
 2 
 
 155 
 
 00 
 
 
 
 
 
 
 
 o 
 
 4S0 
 
 00 
 
 
 
 
 1 
 
 258 
 
 40 
 
 
 19SS 
 
 40 ' 
 
 
 1988 
 
 40 
 
 Since all the Merchandise in the foregoing Company has been sold, the diflerence between the Dr. and the Cr. of 
 Balance, must be the profit. Merchandise in Co. must be closed in the same manner as the Stock account. It remains 
 now to divide the profit among the partners. 
 
 I had in Co., $200 for 3 months, or $200 X 3 = 600 for 1 month. 
 
 Moses Allen, $100 for 2 months, $100 X 2 = 200 ) 
 Do. $250 for 1 month, 250 X 1=250 } 
 
 George Brown, $800 for 3 months, 800 X 3 = 
 
 450 
 2400 
 
 3450 
 My Share. 
 
 (( (( 
 
 it 
 
 ti 
 
 As $3450: 600 :: 258,40 : 44,93 
 
 3450: 450:: 258,40: 33,70 Moses Allen's. 
 3450 : 2400 : : 258,40 : 179,75 George Brown's. 
 
 The teacher should now give to the pupil an inventory and a few transactions, to be posted from the Waste Book to 
 tfie Ledger, witliout a Journal. After having closed and balanced five cr six sets of books in this manner, the pupil will 
 find no diflSoulty in keeping the books of any wholesale or retail mercantile house. 
 
 *£. 
 
I 
 
 I' !l 
 
 ' 
 
 } 
 
 CONTRACTIONS IN MERCANTILE ARITHMETIC. 
 
 MULTIPLICATION AND DIVISION. 
 
 (1.) In every fraction, the numerator is a dividend, and 
 the denominator is a divisor ; as, f is equal to 2. 
 
 (2.) To muhiply several fractions. Multiply all the nu- 
 merators for a new numerator, and all tlie denominators for 
 a new denominator ; then reduce the fraction to its lowest 
 terms. 
 
 Keample 1 . Multiply f by J by | by | by j% = ^io% = 
 
 i 
 
 Ans. 
 
 (3.) Contracted by cancelling each numerator and de- 
 nominator when they are alike, or by dividing them by a 
 common divisor : — thus, 
 
 ^by^by-by-by^=-=^ 
 
 (4.) The answer is composed of the figures that remain 
 after cancelling. 
 
 Example 2. What cost 16 yards of cloth, a $2. 12 J per 
 yard? 
 $2.12-^ = 2| = V- and Jf X 16 = 17 X 2 = $34.00 Ans. 
 
 Example 3. What cost 12 bushels of wheat, « $1.25 per 
 bushel ? 
 
 $1.25 = lJ = fand|Xl2 = 5x3 = $15.00 Ans. 
 
 Example 4. Bartered 48 bbls. of flour, a $6.00 per bbl, 
 for cloth, (B $8.00 per yard ; how much cloth was received ? 
 
 48x6-00 
 8.00 
 Cancel by dividing by 8 and 100, and the answer is 36. 
 
 Example 5. Multiply 464 by 680, and divide by 232 ; 
 then multiply the quotient by 24, and divide by 816. 
 
 464x680x24 
 232 X 10 X 816 
 2X2X 1=^ —1 
 IX 1 X 1=1 
 Cancel by dividing an upper and lower term by 232, 10, 34, 
 and 24. Ans. 4. 
 
 (6.) To Multiply any number by 25. 
 Rule. Annex two ciphers and divide by 4. 
 
 Example 6. 
 
 676x25 = 
 
 4)67600 
 
 16900 Ans. 
 
 (6.) To multiply by 12i, annex 2 ciphers and divide by 8. 
 
 16| " " " " " " 6. 
 
 33J " " " " " " 3. 
 
 125 " 3 " " " " 8. 
 
 u 
 u 
 u 
 
 (( 
 
 (I 
 
 (7.) To divide any number by the same quantities, 
 25, 12i, &c. 
 
 1. What are the parts of every vulgar fractioal 
 
 2. Rule for multiplying fractions ? 
 
 3. How may a fraction be contracted ? 
 
 4. Of what is the answer composed ? Perform on the black-board 
 the diflerent examples. 
 
 5. What is the rule for multiplying by 25 ? 
 
 Rule. Multiply by 4, 8, 6, 3, and 8, and cut oflTas many 
 figures from the product as there were ciphers annexed in 
 Sections 5 and 6. 
 
 Example 7. Divide 16900 by 25. 
 
 16900x4=^76.00. Ans. 676. 
 
 (8.) To multiply by any number of 9's. 
 Rule. Annex as many ciphers as there are 9's, and sub- 
 tract the number to be multiplied. 
 
 Example 8. Multiply 87635 by 999. 
 
 87635000 
 87635 
 
 87517365 
 (9.) To multiply by any number from 10 to 19 inclusive. 
 RuLfe. Multiply together the unit figures ; to the lO's in 
 the product, add the mm of the unit figures, and increase 
 the hundreds by 1. 
 
 Example 9. Multiply 19 by 19. 
 
 9X9= 81 
 9-1- 9=18 
 
 361 
 
 To perform this question mentally, say 9 times 9 ore 81, 
 — 9 and 9 are 18, added to 8 arc 26, making 261, to 100 
 make 361. 
 
 (10.) The ordinary rule for discount found in arithmetics 
 is not generally applied by merchants and banking institu- 
 tions ; but it is the usual custom to deduct the interest from 
 the sum to be discounted. 
 
 (11.) To find the interest of any sum of dollars for 60 
 days, • 6 per cent. 
 
 Rule. Cut off two figures from the right for cents, and 
 those on the left will be dollars. But if there are cents in the 
 given sum, cut off four figures from the right. 
 
 Example 10. What is the interest of $465 for 60 days, • 6 
 per cent. ? Ans. $4.65. 
 
 Example 11. What is the interest of $864.25 for 2 
 months, • 6 per cent. ? Ans. $8.64|. 
 
 (12.) A dollar, • 6 per cent., will gain 1 mill in 6 days ; 
 therefore, to find 'the interest of any sum of dollars for any 
 time, multiply the sum by J of the number of days and the 
 product is tne answer in mills. 
 
 Example 12. What is the interest of $643 for 120 days, 
 • 6 per cent. ? 
 
 543 X 120 
 6 
 
 = 10.86,0. Ans. $10.86. 
 
 6. What IS the rule for multiplying by 124, 161, 33», 125 f 
 
 7. Rule for dividing by the same quantities 1 
 
 8. Multiply by any number of nines. Rule, what? 
 
 9. Multiply bv any number from 10 to 19 inclusive, what? 
 
 10. What is usually deducted as discount by banks and mer- 
 chants ? 
 
 1 1 . Find the interest of any sum of dollars for 60 days ? 
 
 12. How much will one dollar gaia ia 6 days, at 6 per cent.? 
 
 MERCANTILE FORMS. 
 
 55 
 
 (13.) Notes given on time, discounted by banks, are 
 allowed to nm 3 days of grace longer than the time speci- 
 fied on their faces for which iuterest is to be paid, amounting 
 to I a mill for each dollar. 
 
 ( 14.) Rule. To find the interest for days of grace ; divide 
 tlie dollars by 20, which will give cents. 
 
 (15.) To find the interest of any number of dollars for 6 
 months, a 5 per cent. 
 
 Rule. Annex 1 cipher, and divide by 4. 
 
 Example 13. What is the interest of $482 for 6 months, 
 • 5 per cent, per annum ? 
 
 4 )4820 
 
 12.05 Ans. $12.05. 
 
 (16.) To find the interest for 3 months, m 5 per cent. 
 Rule. Annex 1 cipher and divide by 8. 
 In casting interest there are four quantities to be consid- 
 ered ; viz., the time (T), the rate (R), the interest (I), and 
 
 is. What are days of grace ? 
 
 14. Rule? 
 
 15. Rule for the interest for six months, at five per cent. ? 
 
 the principle (P). Of the quantities, if three are given, the 
 fourth may be obtained. 
 
 (17.) To find the interest (I), the other three being 
 given. 
 
 Rule. MuUiply the principle by the rate (R) for the 
 time (T), and the product is the answer. 
 
 (18.) There are three cases remaining; viz., 
 
 T, R, I may be given to find P. 
 
 T, I, P " " " " « R, 
 R, I, P « « « « " T. 
 Rule 1. Find the interest on SI, P. 
 
 " 2. " « " at 1 per cent, R. 
 
 " 3. " " " fori year, T. 
 
 and divide the given interest (I) by the interest found. 
 
 It may be seen that we here assume one of that quantity 
 which we wish to find. 
 
 Ifi. Rule for three months ? 
 
 How many quantities are regarded in interest ? 
 
 Name the initials in their order. 
 
 17. To find the interest ? 
 
 18. Rule for the three cases remaining? 
 
 Of what do we assume 1 in the last three cases? 
 
 MERCANTILE FORMS. 
 
 Cash Receipts. 
 
 $1000.00 
 
 Received, Boston, Jan. 1, 1846, from George Swan, 
 one thousand dollars. 
 
 John Merchant. 
 
 Receipt for Goods. 
 
 Received, Boston, Jan. 2, 1846, from Henry Brown, 4 
 dozen of Bibles, in full of all accounts. 
 
 SAMtJEL Brown. 
 
 A Note for a limited time. 
 
 $800.00. 
 
 Receipt for Money on Trust. 
 
 $.500.00. 
 
 Received, Boston, Jan. 10, 1846, from John Ome, 
 on trust for Samuel Wade, five hundred dollars. 
 
 George Dix. 
 
 A Note Payable on Demand. 
 
 $200.00. 
 
 - ^t^ 
 
 For value received, I promise to pay to John Bent, 
 or order, two hundred dollars on demand, with interest. 
 
 « _ Caleb Burt. 
 
 Boston, Jan. 20, 1846. 
 
 Boston, January 10, 1S46. 
 Two months from date, I promise to pay to A. Se 
 A. Lawrence, or order, eight hundred dollars, value received. 
 
 George Babb. 
 
 On the day of its date, the holders of the above note may 
 present it at a bank and receive cash, discounting 6 pa 
 cent. ; thus, 
 
 20 )8.00.00 800.00 
 
 .40 8.40 
 
 8.40 • 
 See Sections 11 and 14. 
 
 791.60 
 
 To transfer the foregoing note, John Bent writes his name 
 on the middle of the back. A note containing the words 
 " or bearer" m place of " or order," is transferable without 
 an endorsement 
 
 Drafts or Orders 
 
 Are directions from one person to another to pay money, 
 or deliver goods to the order of the drawer, or to a third 
 person named in the draft. 
 
 A draft should not be made without a mutual under- 
 standing between the drawer and the drawee. When pre- 
 sented, the drawee writes his name beneath the wotd 
 " Accepted" written across the face of the draft. 
 
 $400.00 
 
 Form of a Draft. 
 
 Boston, Jan. 10, 1S46. 
 
 Thirty days from date, pay to my order, four him- 
 dred dollars, value received ; and place the same to my 
 count. 
 
 IvICHARD RrrsH. 
 
 To Shaw, Blake &; Co., Boston. 
 
 m 
 
ti' 
 
 •56 
 
 MEIICANTILE FORMS. 
 
 Bills of Kxchange 
 
 Are foreign drafts iiiailo for the convenience of persons 
 who wish not to convey money across the ocean, subject to 
 tlie dangers of the sea. To ensure the safety of the trans- 
 action, the drawer sends three or four copies of the bill, 
 noting on each its number, and the numWrs of those that 
 are to be considered as parts of the same set ; only one of 
 wliich is to be paid. 
 
 Form. 
 No. 1. 
 
 £1500. 
 
 Boston, Jan. 25, 1S46. 
 
 At sight of this, my first copy of exchange, (the sec- 
 ond and third being unpaid,) pay to the order of John Mur- 
 ray, fifteen hundred pounds, and place the siync to the 
 
 account of * t t> 
 
 James Prince. 
 
 To Baring & Brothers, London. 
 
 Two other bills are to be sent, difTcring from the foregoing 
 only in their number, and in the words included in the 
 parenthesis ; which, in form 2, should be written, (the first 
 and the third being unpaid ;) in the third form, (the first and 
 the second being unpaid.) 
 
 Form of a Bill of Goods or Invoice. 
 
 Suleni, Jan. 9, 1846. 
 J. A. C. Butters, 
 
 Bo't of John P. Jewett & Co. 
 
 10 doz. of ToAvndrow's Writing Book, A $1.00, SIO.OO 
 6 reams of letter paper, S4.00, 24.0(» 
 
 100 Beecher's Lectures, A .50, 60.00 
 
 40 gross of Gillott's No. 303 pens, « $1.00, 40.00 
 
 Rec'd pay'i in Cash, S124.00 
 
 John P. Jewett & Co. 
 
 Form of a Check Book with Merchant's Ba?ik. 
 
 1S46. 
 
 
 Dr. 
 
 
 Cr. 
 
 
 June 15. 
 
 Deposited in Cash, 
 
 1000 
 
 00 
 
 
 
 " 24. 
 
 Withdrew for R. Moore, No. 1, 
 
 
 
 200 
 
 00 
 
 " 28. 
 
 " J. Dix, No. 2, 
 
 
 
 100 
 
 00 
 
 July 3. 
 
 Deposited in Cash, 
 
 soo 
 
 00 
 
 1 
 
 
 " 10. 
 
 Withdrew for J. Alley, No. 3, 
 
 
 
 500 
 
 GO 
 
 " 15. 
 
 " Charles B. Holmes, No. 4, 
 
 
 
 1000 
 
 00 
 
 « 20. 
 
 Deposited in Cash, 
 
 1200 
 
 00 
 
 
 
 « 22. 
 
 it i( 
 
 Withdrew for D. Taylor, 
 Remaining on deposite, 
 
 
 
 800 
 
 00 
 
 400 
 
 00 
 
 1 
 
 
 Form of a Table for Bills Receivable. 
 
 Date. 
 
 Account of. 
 
 Drawn on. 
 
 Time. 
 
 Due. 
 
 S Amount. 
 
 Result. 
 
 ,as46. 
 
 Jan. 20. 
 
 " 30. 
 Feb. 12. 
 
 " 15. 
 
 Caleb Burt. 
 R. Snow. 
 P. Chase. 
 F. May. 
 
 Himself. 
 L. Frost. 
 N. Bond. 
 R. King. 
 
 2 months. 
 4 months. 
 6 months. 
 4 months. 
 
 March 20. 
 May 30. 
 August 12. 
 June 15. 
 
 1200 
 
 1000 
 
 500 
 
 200 
 
 00 
 00 
 00 
 00 
 
 
 Form of a Table for Bills Payable. 
 
 Given. 
 
 Drawn by. 
 
 Payable to. 
 
 Time. 
 
 Due. 
 
 $ Amount. 
 
 Result. 
 
 June 20. 
 
 R. King 
 
 " 30. 
 
 F. Dix. 
 
 July 10. 
 
 N. Lip^t 
 
 " lL>. 
 
 ^Myself. 
 
 " 15. 
 
 • • 
 
 P. Swain. 
 J. Prince. 
 S. Paine. 
 K. .M u.i. 
 .\. Win.. 
 
 2 months. 
 
 3 months. 
 
 4 months. 
 
 2 montljs. 
 
 3 nuM;lis; 
 
 August 20. 
 September 30. 
 November 10. 
 SepTomlM r 12. 
 Ortoln'r 15. 
 
 450 
 
 00 
 
 600 
 
 00 
 
 400 
 
 00 
 
 200 
 
 00 
 
 300 
 
 ro 
 
 The Invoice Book consists of thick paper, on which are 
 pasted all invoices of goods received. 
 
 In the Invoice Book of goods delivered, are to be copied 
 duplicates of the invoices or bills 'of goods delivered. 
 
 The Account Current Book contains individual accounts, 
 transcribed from the Ledger. 
 
 A Letter Book for letters se;it, contains a duplicate of let- 
 
 ters sent, most conveniently taken on thin paper by a copy- 
 ing machine. 
 
 A Letter Book for letters received, is made of thick ^ , or, 
 on which the margin of the letters may be pasted. 
 
 Other books are kept, variMng in their form and nature, 
 according to the character and extent of the business I hey 
 are designed to facilitate. 
 
im 
 
 ^^ COLUMBIA UNIVERSITY LIBRARIES 
 
 ^0 
 
 :e>^\ 
 
 Batohaldor 
 Thd nation&l aooountazit 
 
 <>,.< 
 
 c»^> Me)s«w 40^ 
 
 .. 
 
 ^K*. ^•*<'^^^ ^-C»K«^ ^*>W^I 
 
 I 
 
 '1 
 
 NEH 
 
 AUG 2 91994 
 
 IMP' 
 
END OF 
 TITLE