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In its judgement, fulfillment of the order would involve violation of the copyright law. Author: Sargent, Aaron Title : The theory and practice of book-keeping combined Place: Boston Date: 1862 MASTER NEGATIVE * COLUMBIA UNIVERSITY LIBRARIES PRESERVATION DIVISION BIBLIOGRAPHIC MICROFORM TARGET ORIGINAL MATERIAL AS FILMED - EXISTING BIBLIOGRAPHIC RECORD mmmm Sargent, Aaron. The theory and practice of book-keeping combined. By Aaron Sargent. Boston, Swan, Brewer & Tileston, 1862. 44 p. incl. forms. 23 x 18*". 1. Bobkkeq[>ing. Library of Congress O 7-380St HFS635.S25 ■aa RESTRICTIONS ON USE: TECHNICAL MICROFORM DATA HLM SIZE: . 3^, J^ f/\A REDUCTION RATIO: . /'2x- IMAGE PLACEMENT: lA (\\k) IB IIB DATE FILMED ■.MM0- INITIALS: TRACKING # : hs^ ht%l^R FILMED BY PRESERVATION RESOURCES. 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BY AAROI^ SARaEI^T. BOSTON: SW^N, BRET\^EIl & TILESTON". 1862. n y<'^-^^JLAJUA^ ) PREFACE. Entered, according to Act of Congress, in the year 1861, By AARON SARGENT, In the Clerk's Office of the District Court of the District of Massachusetts. li ELECTROTYPED AT THE BOSTON STEREOTYPE FOUNDRY. OOK-KEEPING should be taught, theoretically, in all our High and Grammar Schools, though it may require actual business practice and experience to make [a proficient book-keeper. In the following treatise, it has been the aim to present the subject in so plain and simple a form, that when the learner shall have occasion, he will be able to carry the theory into practice, and, with experience, become a master of his 'profession. The Examples for Illustration, with the pages preceding them, are intended as rules by which to acquire a knowledge of the study ; and the Examples for Practice are intended as problems to be solved, the answers being given in the aggregates of each Trial Balance, and finally in the net gain and net capital at the time of closing the Ledger. * \' BOOK-KEEPING CONTENTS. I ■»■ I PREFACE, .... PURPOSE OF BOOK-KEEPING, BOOKS USED IN BOOK-KEEPING, ACCOUNT?, EXAMPLES FOR ILLUSTRATION, Original Entries, Posting, Closing Accounts, Trial Balance, Closing the Ledger, Re-opening of the Ledger, . Waste Book, Form of Note Book, . Cash Book, . . . , Index to Ledger, Ledgsr, • . . , MERCANTILE FORMS, EXAMPLES FOR PRACTICE, . QUESTIONS, .... Page 3 ITS PURPOSE. 5 5 6 6 . 10 10 11 and 37 11 . 12 . 13 to 16 . 17 . 18 to 25 . 26 . 27 to 36 . 38 41 . 44 (4) BOOK-KEEPING is the recording, in blank books made for the purpose, the every-day business transactions of the Merchant, Manufac- turer, or Trader, clearly, concisely, and in so per- fect a manner, that he can at any time know how much property he has, and of what it consists ; how much he owes, and to whom, and how much others owe to him, and who they are ; and whether he is doing business at a profit or a loss, and how much profit or loss. BOOKS. The principal books used in Book-Keeping are the Cash Book, Waste or Day Book, and Ledger. The Cash Book contains the original entries (i. e., the first records or entries) of the transactions in which cash forms a part ; in other words, an ac- count of all cash received and all cash paid. The Waste Book contains the original entries of the transactions in which cash forms no part. The Ledger contains all the items of the books of original entries, transferred therefrom, and ar- ranged, each under its distinctive head or title, as will be explained. The process of transferring is called Posting. Other books, auxiliary to those already named. are the Inventory Book, Note Book, Invoice Book, Sales Book, &c., according to the nature of the business, and as may be found convenient. Sometimes one or more of these books are used as books of original entries, and the posting to the Ledger is made from these lw)oks ; and when so used, the transactions recorded in such of them as are so used, must not be recorded in any other book of original entries. In order that any account in the Ledger may be readily found, a small book, called the Index, ac- companies the Ledger, in which the titles of all the Ledger accounts are alphabetically arranged ; one or more pages being appropriated to each letter of the alphabet. ACCOUNTS. Accounts represent property, indebtedness by or to those with whom business is transacted, and gain and loss by trade ; and are designated by the titles of Stock,* for the capital employed in busi- ♦ Note. — When there are two or more persons in a firm, the individual names of its members are used in lieu of the word Stocky and each is debited or credited in his own name. ness ; Cash, for money in bank, or in store or counting room; Merchandise, for general arti- cles of trade ; Shipment, or Adventure, (naming the vessel by which, or the port to which, shipped ; and if more than one shipment by the same vessel or to the same place, may be numbered,) for goods shipped to other ports to be sold for account of the (5) BOOK-KEEPING. shipper ; Consignment from, (naming the person or firm from whom received ; and if more than one consignment from the same person or firm, may be numbered,) for goods received from others to be sold for their account ; Notes Receivable, for all notes made and payable by and received /rom oth- ers, and also for all drafts drawn »hich « ,s given, unless the contra.7 is expressed upon ,ts face ; therefore this note, dated Dec. 5, 1859 would be payable June 8, 1860 ; usually expressed t"!^ r /'''^ '"'' ""'"• •''^''»'=''"g »»•« interest for the time from Feb. 27 to June 8, the Bank paid the balance m cash. Cash (for the amount received from the Bank) and Interest (for the amount of mterest or discount deducted by the Bank) are the Drs., and Notes Receivable is Cr. Two entries (one m the Waste Book and one in the Cash Book) are to be made for this discounted note, and mu/t be as on pages 14 and 18. On th 20th April, 50 bbls. Molasses, gauging 1870 gaUons, were sold to George T. Knappfof Portland, on account, at 30 cents per gallon : and on the 27th, 50 bbls. Flour were sold^to him 1 account, at $8i per bbl. The entries must be as on page 14. "^ T ^Vt ^l* ^^"^' ^"^ ^^^'- ^^'o" ''^e sold to Joseph Marshall, at $8J per bbl., cash. Entry on page 20. ^ BOOK-KEEPING. 9 Joseph Marshall, at $8^ per bbl., payable in 6 months, and his note for the amount was received in payment. The entry must be as on page 14. On the 3d March, paid premium of insurance on the Pork from Boston to San Francisco, (insured by the Frankhn Insurance Co. for Si 600, at 3 per cent., with $1 for policy;) on the 5th, paid trackage on the s.nme, $4; and on the 7th, paid wharfage, $4. The entries must be as on pa^e On the 17th March, paid note to John Wheeler, for $1000, due Mareh »/„. The entiy must be as on page 21. On the 1st May, drew a draft on George T Kuapp for amount of bill against him, ($975,) a five days' sight, (i. e., eight days after it was pre- sented to and accepted by him, he would be required o pay It,) and sent it to him for acceptance. On the od, received the draft back, he having accepted It, by writing across its face, after which it must be called an Acceptance. Entry on page 15. •' On the 20th March, bought of G. O. Clark 500 bbls. Rosin, at $1 J per bbl., cash, and shipped it by sh,p Commodore, bound for Liverpool, consigned to John Howard, with orders to seU, and remit the proceeds. The entry must be as on page 21 On the 9th May. sent the acceptance of Geo.^ r. Knapp (which would be due May 7,„) To Portland for collection ; on the lOtl^he paid it, and on the 11th the money was received. Entry on page 22. •' . °"i?^2/**%'P^d note to Charles Crosby, for $12o0, due May V^ Entiy on page 23. On the 29th May, received from John Howard account sales of the Kosin which was consigned to ^im by the ship Commodore, and also a Bill of Exchange (draft) on London (i. e., on some bank- ing house in London) for the net proceeds, amount- mg to £210 stg., (210 pounds steriing.) This BUI of Exchange was sold to C. F. Hall, at 9 per cent Tr^T: ?^^ """"'"^ P"^"- ^«'»« of the £ stg. is" « 4.44J.) Entry on page 22. On the 1st June, received by ship Monmouth, from New Orleans, 25 hhds. Sugar; a consignment from John Babcock, of New Orleans, and paid to the ship freight, at $ 4 per hhd. On the 2d, paid truck- age, $5 ; and on the 4:th, wharfage, $5. Entries on page 23. On the 4th June, sold the Sugar which was re- ceived from John Babcock, and which weighed 41,237 lbs., to John G. Emerson, at 6 cents per lb., cash. Charged the consignment a commission of 2^ per cent, on the amount of the sale. Sent account sales to J. B., requesting him to draw (his draft) for the net proceeds — $ 2302.37 — (i. e., for the amount received for the Sugar, less the freight, truckage, wharfage, and commission.) Entries on pages 15 and 22. On the 12th June, bought 10 shares Western Railroad Stock, at $100 per share, cash. Entry on page 23. On the 15th June, bought of G. O. Clark, 400 bbls. Rosin, at $1^ per bbl., cash, and shipped it by ship Sea Flower, bound for Liverpool, consigned to John Howard, with orders to sell, and remit the proceeds. Entry on page 25. On the 18th June, bought of George Lincoln the schr. Union, for $ 3000, and paid for her, one half in cash, and one half by note at 4 months. En- tries on pages 15 and 25. On the 20th June, received from Henry Howe account sales of the Gunny Bags and the Pork, consigned to him. The net proceeds, as appears by the account sales, amount to $1690 on the Gunny Bags, and $1495.25 on the Pork. Also received from him, on account of the proceeds of said Gunny Bags and Pork, a draft on C. F. Hall for $ 2000, (which amount has been received from C. F. H.,) for which draft H. H. paid in San Fran- cisco, in addition to the $2000, «Kchange at 3 per cent, on the same, or $60, and for which, as well as the $2000, he must be credited. In the example on page 8, of net proceeds of the Rosin, there was no necessity of debiting the con- 2 signee (or seller of the goods) with the amount of the net proceeds, and then crediting him with the cash, because the remittance was in full for the net proceeds, and crediting the Adventure by debit- ing Cash was all that was necessary ; but in the above example, only a part of the proceeds of two adventures has been received, the balance remain- ing due from the consignee ; and as it is also un- certain how much of the remittance belongs to each adventure, it will be necessary to debit Henry Howe with the amount of net proceeds of the Ad- ventures, and credit him with Cash as received, and Exchange, until they shall equal in amount the net proceeds. Entries on pages 15, 16, and 24. On the 25th June, paid John Babcock's draft, payable at sight, for $ 2302.37, being for amount of net proceeds of Sugar, as per account sales sent him on the 4th inst. Entry on page 25. On the 30th June, received from Henry Howe, in full for balance due for net proceeds of the Gunny Bags and Pork, a draft on C. F. Hall for $1092.47, (which amount has been received from C. F. H.,) for which draft H. H. paid 3 per cent, exchange, or $32.78. Entries on pages 16 and 24. Exchange account having been debited with the exchange paid in San Francisco on the proceeds of the two Adventures, it will, be necessary to debit the Adventures and credit Exchange account with this exchange, in proportion to the amount of the net proceeds of each adventure. The exchange was paid on the amount remitted, and the net pro- ceeds in San Francisco, therefore, would be 103 per cent. \%% of the net proceeds of each adven- ture would be the remittance, and the remaining t8^3 would be the exchange oif the remittance. Entry on page 16. On the 30th June, paid rent of Store, $400; Postage bill, $1.70 ; Stationery, $ 15.20. Entries on page 25. 10 BOOK-KEEPING. POSTING. Il The foregoing make a connected series of busi- ness transactions, extending over a space of six months. It is customary, in actual business, to post to the Ledger each day, week, or month, as convenience or necessity may require ; but it was thought best, in the preceding examples, to explain the manner of making original entries in some of the more important forms of busmess transactions before treating of the Ledger. We will now proceed with the Posting ; i. e., the collecting in the Ledger, from the books of original entries, all the items of the several accounts, each account on a separate page of the Ledger, or part of a page, as it may be judged will be required, commencing with the first entry in the Waste Book, and posting, by the month, the entries in the Waste Book and Cash Book. The first account is Stock, which is opened by writing at the head of the first page in the Ledger the word Stock, with Dr. at its left and Or. at its right, in letters much larger than ordinary handwritmg. The first space from the left below the heading (on either the Dr. or Cr. side of the Ledger page) is for the date, the second space from the left for the title of the ac- count to which the account named at the head of the page is Dr. or by which it is Cr., the third space for the folio of the book from which the account is posted, and the fourth and fifth spaces for the amount in dollars and cents for which the account is to be debited or credited. Sundries Dr. to Stock. Stock, then, is Cr. ^ S by I <^un^t^\ as may be seen by refer- ring to foHo |/| of the Waste Book, for \\^000\oo\, and in form wiU stand in the Ledger as posted on page 27. » The item having been' posted, the next thing to be done (m order to know at any subsequent time that the item has been posted, and also to know the page of the Ledger to which it has been posted) is to place the post-mark (a figure denoting the Led- ger folio) in the second space from the left, in the book from which it has been posted, and on a line with the title of the account in the third space; and, finally, in the Index, under the letter S, write the title of the Ledger account, and at its right the folio of the Ledger upon which the account may be found. Posting an account, then, consists in its complete- ness of entering in the Ledger, placing the post- mark and (unless it has been done at some previ- ous posting to the same account) the indexing. The Cr. side of the entry having been posted, the Dr. side must next be taken. The Drs. are Merchandise and Notes Receivable. Merchandise ' is Dr. to Stock $6500, and Mtes Receivable is Dr. to Stock $2500, and they will stand as posted on pages 27 and 28. The otlier Waste Book entries for the month of January, in their order, are posted m the same manner ; after which the Cash Book entries for the month may be posted, commencing with Gash Dr. to Stock. Stock is Cr. by Cash $5000, as posted on page 27. No Cash account is opened in the Ledger, as it would only be a repetition of the Cash Book, which of itself is a Cash account, and therefore only one posting need be made to the Cash Book entries, though there is no objection to opening a Cash ac- count in the Ledger if it should be preferred. The other Cash Book entries for the month of January being posted in their order and to their several accounts, the posting of the Waste Book and Cash Book entries for the succeeding months, month by month, follow. BOOK-KEEPING, 11 CLOSING ACCOUNTS. Whenever any Ledger account balances, i. e., when the Dr. ^d Cr. sides are equal in amount, close the account by drawing single lines under the money spaces, adding the amounts above, and pla- cing the sum under the line, and then finish by drawing double lines under the sum, and a single Ime at their left, about one fourth across the title of account space, commencing at the left.- An ac- count balancing itself, and closed, will stand as on page 29, first account. Sometimes an account may be closed, which in itself does not balance. An Adventure account, for instance, if the proceeds have been received, may be made to balance by debiting it to, or crediting I it by, (as the case may be,) Projit ^ Loss for the amount of the gain or loss, as on page 31, first account ; by which it will be seen that the amount received for the Rosin was $1017.33, and that the cost was $750. The difference, ($267.33,) which is to the credit of the Adventure, is the gain on the Rosin. Now, if the account has been credited with $267.33 more than it has been debited, it must be balanced or closed by debiting it with this amount, and if the account is debited, some account must be credited. As this balance of $267.33 is the gain on the Adventure, therefore Profit & Loss account must be credited. TRIAL BALANCE. At the close of each month, after all the original entries have been posted, it is customary to take a Trial Balance of the Ledger ; i. e., to take off* on paper the balances of the several accounts, includ- ing the balance from the Cash Book, to see if the posting has been done without error, by making the sum of the balances of the Drs. and of the Crs. equal in amount, as on page 37. CLOSING THE LEDGER. In actual business, it is the practice to take an account of the stock in trade on hand, and close the Ledger, once a year ; but it will answer every purpose to close the foregoing at the termination of the six months. The object of closing the Ledger is lo ascertain the amount of gain or loss since the opening of the books, or since the last closure, and, consequently, to ascertain the amount of net capital- at the time of closing. All the Ledger accounts except Stock, Profit & Loss, and Balance, are closed by their several bal- ances being transferred either to Profit & Loss, to Balance, or in part to each of these two ac- counts. Accounts representing property, and indebt- edness by or to others, must always be closed with Balance for the amount of the property or indebt- edness ; and those representing gain or loss may always be closed with Profit & Loss for the amount of the gain or loss. Profit & Loss and Balance accounts are closed by their balances being transferred to Stock ; and these last two transfers will of necessity close Stock account, and leave the Ledger closed. The balance transferred from Profit & Loss to Stock will show the net gain or loss, (as on page 32,) and the balance transferred from Balance to Stock will show the net capital (as on page 36) at the time of closing. The accounts may be taken in their order, com- mencing with Merchandise. The Dr. side of the account shows the cost, and the Cr. side the amount of the sales. If aU the merchandise has been sold, the account may be closed with Profit & Loss alone, and the Trial Balance will show for what amount ; hut if any part remains unsold, the ac- count must be credited by Balance for the value of the portion unsold, and then closed with Profit & Loss. The Trial Balance for June shows a Cr. balance of $743.75 ; but by taking account of stock, it will be found that 50 bbls. Flour (say worth $8 per bbl.) remain unsold. Merchandise account, then, must be credited by Balance $400, and Bal- ance account must be debited to Merchandise $400. The Cr. balance of Merchandise is now $1143.75, and the account may be closed by debiting it to Profit & Loss, and creditmg Profit & Loss by Mer- chandise. Notes Receivable. The balance, if any, must be on the Dr. side, and for the amount of the notes on hand ; consequently the account must be closed with Balance, and the Trial Balance will show for what amount. 12 BOOK-KEEPING. Notes Payable. Th6 balance, if any, must be on the Cr. side, and for the amount of the notes outstanding; consequently the account must be closed with Balance. O. S. LiTTLEFiELD. The account, having pre- viously balanced itself, has already been closed. Adventures per Staghound, Nos. 1 and 2. The proceeds having been received, these accounts may be closed with Profit & Loss. Interest. The Dr. side shows the amount paid, and the Cr. side the amount received, and the bal- ance the gain or loss ; consequently the account may be closed with Profit & Loss. Adventure per Commodore. The account has already been closed. George T. Knapp. Closed. Consignment from John Babcock. Closed. Commission. The Dr. side shows the amount paid, and the Cr. side the amount received, and the balance the gain or loss ; consequently the account may be closed with Profit & Loss. ScHR. Union. As she is still on hand, the ac- count must be closed with Balance. Henry Howe. Closed. Exchange. Closed. Western Railroad Stock. All the shares which were bought are still on hand, and the account must be closed with Balance. Adventure per Sea Flower. As the pro- ceeds have not been received, the account must be closed with Balance. Expense. The Dr. side shows the amount paid, and the Cr. side the amount received, and the bal- ance the gain or loss ; consequently the account may be closed with Profit & Loss. Profit & Loss. After the closures and transfers as above, the Cr. side wiU show the whole amount of the several gains, and the Dr. side the whole amount of the several losses ; and the bal- ance the net gain or loss. The account may be closed with Stock. Balance. After the closures and transfers as above, and including the balance from the Cash Book, the Cr. side will show the whole amount of debts or liabilities, and the Dr. side the whole amount of assets or property, and the balance the net capitaL The account must be closed with Stock. Stock. The balances having been transferred from Profit & Loss and Balance, the account will be found to be closed. The balance from Profit & Loss shows the net gain to be ^1246, and the balance from Balance shows the net capital to be $14,246. RE-OPENING OF THE LEDGER. If it is not intended to continue business, the Ledger will remain closed ; but if business is to be continued, the balances of all those accounts that were closed with Balance, includmg Stock, must be opened by bringing down the balances with which the accounts were closed, on the opposite side, of course, from which the balance was used in closing the account, and the Ledger will then be ready for future postings. WASTE BOOK. 13 ,.^ob^07ij i^cmuaryi^i J^^ '/o 00. / / 2 / 2 3 / 3 2 500 ^i^. (^/otiz, wozd/jfiez ^ 3500.00 200 .. 'M^td, .. //5 - 3000.00 '0. /a77te/iea ^de Aid acceh^nce, Q^/cau 2, S c/d. 1 1 aiam, od 'm>u azad^, c/a^c/ Q^^da?/^ / , dz f?75 OO p75\oo ^'VCTIC ^ 1 7 ^ontt'n^dcom^ lodn .^adcocd dGA\ (yzdand/ S^z. ^o ^hom/mi^dion ^^■1 7 9 (9n ^ o/ 25 dddi. (M^az ^o Jodn ^. 8m^Z4on. Q4mo'^ / 2474-22 (a) 2h % /f9 ' ^/ (95 ^/ &5 / (J ■ .^yz. lo GA^^d £&i,uadce <^ .^0ouad^ od ^-di^eozae Sdcficodn €de acdz^^lflnion d>z ^ 3000,an(/ Aaic/da^ coitd dd^ ^odd ..^ood/ anci da/d ^u no^, c/alec/ ^Aid (/au, \ /lauad^ in U '?nod., dz /500 OO 1 /SOO OO ^^^B & C^^nzy (Bl^tve d&ran (^zancidcoj ^dz. ^ &dun(/zied t 3 ^di^ecei/i/ea od dim account aadd od Q^zaiAen^aied /lez &di/z &d(a^dou7ic/, ^ ^z. od Q^Z(dven^ze /zez &dtaadou7i{/, OA^. /, 4 n&^ 7^zoceec/tc/i/en^uie /lei Qy/an/wun(/, GiAo. 2 3 y^ on zefni^lance of /izoceet/d ^O 00 3^ 4P 43 7<9 22 56 ^000 327^ p2 7^ NOTE BOOK. FORM OF NOTE BOOK. 17 Left hound C Vage. en. J. ^ • ^ne, ^^^0. Date. From whom received. On what account. Time. When due. Amount. RemarkB. ¥i5p. - 6 moa^. B500 00 QS^.dy(^^ ^and ^ght hand (Pag-e. Q4i^ ^Mij/cJ^e iti Q£i^, f^^O. Date. To whom payable. On what account. Time. When due. Amount. Remarks. ^^60. ^n. S3 '^natd)4- ^toa^y '^u/nn/u S^cM^ het €^ 4 moa-. 96 ^i50 00 • 3 18 CASH BOOK. 1 CASH BOOK. 19 1 1 ^.. ' /(9tfo. /S(^o, 1 1 ^n. 2 / Q/o (Sf/ocd, j^z ar?9ioun€ on nane/ a€ co7n^ 'mence/rterU o/ M4>a(/n€i^ 6000 bo 1 2an,/p / ^z 50 vM, Q^^M,44ed 6ouad^ ojf t /<9 / Q^Metenane/ctte, t€€'(/o/^^^^eome ,^^nco/n 1 27 3 ^nem, /<97<5 aa^. (a) 25 e. /i'^zaa^^ 4^a 7^ ! /2o/i^z m. 2000 00 1 Tiacc/ Waadma^nQ/nd. 1!^. /^« 3 7o,\ anc/ j^ / Az y^odcf/ Q^z/en^ieyiez G9iaadounc/,QA^.2 Jzat/J ^zucda^ on /OO 00^. ^Fozd^o adt/z G>tc/i/en^uze /lez G^ita^dounc/, Q41?, 2, /laul zonaz^ane on /OO 00^. ^I^zd /zez d^nt/z . QAo^ed J^aya^^, /zacc/ no^ lo Fodn Jrdeecez, ciue ^nid c/au, ^z Q^€aven^aZ6 /ze^ ^OTnnzoc/oze, /zau/ ^^. (P. Wazd/>z 500 U^. Mx^in Ooizam 0/ dz?n (a) ^ /^ /zez ^^/,j anc^ anzA/zeci ^ c^z^^vez/zooz AeZi^dt/z ^^ofn^ nzoaoze, conaoanea ^o ^^dn (^^zaazc/ auznoe on dancl Q^/z,30 ,^0adz Tice on nana 4S? 4 4 /OOO 00 00 00 00 750 7(^2^ 00 7^ p553 75 21 ^. ^73575 P553 75 \ / 22 CASH BOOK. ^. ^add. Sp 2 Zuney 4 ^^a/ance on /umc/ ance c/ue ^Om m<^t A<}?7i To/m S^wazc/ ad ne^ fnoceec/d o/ 500 ^-^' !^^^^n con^i^neci {o nc?n p553 7^ ^75 oo 6 a/ance on nana q/o ^on^Mnmenl ftom J'odn ^a^cod, /. ^., 4y,^s7 ^^. ® ^^' . yo/7 ^02^6 33 0& //54^ OS 2474 22 CASH BOOK. 23 /2770 30 ^€iifd. Vz. o£u2d 2 3/ •^^y Q^^we, S^l^na^* S I. J. K. ST.. 5 M. N. ■ 0. p. Q- R S. T. U. 'Pinion, Item., 7 V. w. ^y^e^iem MoAxJ <^iocl p Y. Z. LEDGEE. 27 z. (M>cl z. Zci/n. 2 idiTie So Q4ii / /ooo oo oo /5B4^ Jl^ne 30 / 2 oo /^d'o 2une SO GMezcna?iat^e, 6500 OO 46<^75 //4S 7^ &//2 50 Y^d'o (^J, 2 q£c4. / G^/iz.20 27 2^ J^ine SO 2 S pooo 5000 /24^ /524(^ 00 00 00 00 z. &00 00 0. ooo\oo ysoo ^/2 00 50 S62 so 4/250 /(^25 400 S//2 00 00 SO 28 LEDGER. LEDGER. 29 S ^^. OATo^er^ Jzcec6C2/au^. (^^ocd ^^. Zane SO ^a,d ^u^ ance 2 3 2500 OO 2500 OO ^/2 ! 27 /7^7 50 \Qy//^y// Oo\^ne30 SO OAfo^t^ ^anav^i^. 4 6 yooo ^950 2250 /500 OO OO OO OO 23 Zune /cf Z, 2 / 42 2457 50 SO 2SOO OO (2^/. Pinion / 3 P7SOO ^/2SO /7^7 so z. /ooo y2So 22S0 /soo OO OO 00 OO I ( ^ 1 ^^ ^. a(^. I, /6'^0 /an. /2 Q^/CezcnanciMe / S'OOOO /&^o 2an. 2(?\ ^a<^4 / 6^00 OO ^z. (3^c/'i^e7i^uz6 /lez &ri^ciadounaj QyYo. /. z. J^an. 23\GMle4(2Fay^^6 27^a^, 42 SO /6'6o Zune 30 .^zoA^ & <^£^t Z, ^4^5 /05 /6oo 25 3/ 56 z. 42 SO LEDGER. ^. Q^c/^eTi^uze /i^ei ^ommodoce. ^^6o Q/^J20 j©^ 2p 4 750 267\33 Y^6o OO ©^ 2^ ^0/7 33 ^adn^ ^. eome Q^ (^^oM^, ^ozaand. ^s6o €/i/20 27 Q/^uzcnaTu/u ■tde 2 // 562 4^2 SO SO P7S 00 /<96o Q4^o^6^ Mec'M 3 31. 5 y /O/733 /O/7 33 Vi. P7^ 05 00 00 I * 32 LEDGER. LEDGER. 33 ^. «. Zo/cl A c=v^c^. ^. /^ une 30 ^,2 /05 3/ 4250 4/(^ PO /24(^ \00 i /^/O 7/| /Mo JCune 30 Q^CezcnaTiaMe 267 33 //437^ 3377s' (J/\S5 /S/07/ ^J6. ^o?t^co^ tf/ S6 /Mo J^une 4 ^on/mj:^. 3 ^/ &J * ^^, G^/^. ^.^^. ^z. /Mo j^une /<9 3 <9 /500 /500 00 00 00 /Mo /ufie SO .^aaince. 3000 00 00 3000 3000 II ' 9 ^, ' W T— ^W^-^ 34 LEDGER. ^ne20 1 &uncA^ 3 3/^5 25 25 /^6o ^ne20 30 20 30 0xcAan^ 4 7 do 32 2000 /Op2 OO 7§ oo 47 25 3/^5 3/(95 • ^^z. 0xcna?iae. ^z. /s(^o 30 4 do 32 OO 7S Zune 30 &runc/tce4 4 J?2 7<9 7<9 p2 ^2 ^. /^do ^ne /2 ^(Mn^ ^. /^do lane /5 ^odd LEDGER. ^red^e^Ti .^/tat/waa Q/locd, d /ooo oo /^do Zune 30 :Si^a^ nee G^az^enlut^e /g^et (S^ea Qru^zcAez^. <9 doo 00 /^do ZuneSO ^(Ji 11C6 S5 z. /OOO oo z. doo oo i f I 36 / LEDGER. OxAcTldC, 4/^ po j^une 30 Mo/a^^^ J^a/a^ a/ice. 3000 00 /OOOOO 6oaoo ' p(?33 50 /5746 oo ^. 4/(^ po «. ysoo ^4^4(^ oo oo ys74(^ oo TRIAL BALANCE. 37 o/ua/ ^a/k7zce, /a^t^ S/, /^^. Q/{(/'i}. /let (^^anUoarif/, GAo. / j| /OOO 00 / ^4000 2^00 oo 00 4/6^ 2500 ^303 727^ 75 00 00 25 /3000 /5250 2250 00 00 00 ^5250 i 00 G/ua/ ^a/ance, /une SO, //^. (^^iezcminao7 50 /352 /()00 22 56 /4OOO 77/2 05 /(J(^0 ^4^5 00 50 00 00 25 6^/2 /05 42 50 \ I /3000 743 /500 337 3/ 50 3000 00 I i yooo 00 600 00 4/^ po pp33 \50 2(j7 00 00 7& 33 <95 /5p/0 7/ \ /5p/0 // rtF*- m w 1 1 '■ M 38 MERCANTILE FORMS. MERCANTILE FORMS. NOTE. / ^000,00 Motion, QA^ta. /4, /c?4^ nn /jrnee^Z C/ne mouiiana ao/uud, vame zeceti^ea. BILL. Q/L ^ (^,^ad/ce^ ^o<^^on, ^n. y2, ^(9()0 (iWH /oo M. <^A uz ..^iootMn^ o/ &dwaza /ri^ Co) /^ /<900. INVOICE. vouna /lom ,.^!So 3 7^ " zemU^nce in (7za^ on ^. (^- Q^cc // Sxcdanae on temi^^nce 0/ ^ /0Q2.47 ^ ^ /o (^an ^zancitco, ^^^ane ^O, /^OO mzu Z06 z. 2000 60 /0^2 32 3/<95 00 00 47 7^ 25 /()pO y4j?5 3/(95 00 25 25 H F 40 I MERCANTILE FORMS. DRAFT. /p75,oo (^ive (/am a/hz &(adl, /i.au /o Ine ou/et o/ m.i/^pec/ Q/nne S^unc/iec/ anc/ (^even^?^-/cv6 ^^oaaid, va/tce teceivea, ana cnazne me <^am6 {o BOOK-KEEPING. account of .. ^ eot/jo ^' Q^i nah/i, ^ti^eotai ^ &awaza /rutwn. 'Mi/tanc/, G>/lc ACCEPTANCE. The a\)ove Draft would become an Acceptance by the \rritmf; by the person to whom it was addressed, acroas tJieface, \ (usually done with red ink,) as on page 8; and when it is paid, the signature of the person in whose favor the Draft was 'I made would be written across the hack. A J BILL OF EXCHANGE. Q/^^ i^cn/i^ o/ mcd 2f^U^ o/ Sxcdan^e, /tteconc/ am/ ^dlzc/ o/ ide ^aTne /enoi aTic/ c/a^e un/iau/,^ fiay ^o {Ae oz^' of the Massachtisetts jilt'iTj, Watfci- M luuren, etc md publishr ' • '^'i the sanction* lk).ird of A ire. An Ek*- d Practice of ■-, ilie Atmos- tlur I'r fiHiatiun ol Lands, the nnnot f'lii u. i nruuiond it to gon- irultnro of. ^I'ssirhasetts, after iven to this Man- CulUire oi* Sj>eoiai .>ops, the Princii^les of Rotation, the Dis- eases and Euemies of Growiu,' Plants, the Choice and Man- aj^ement of Farm Stock, and the General Economy of the Farm and H jusehold. For the Cse of School, Families, and Farm Ts. by Gkorge B. Emkkson, for ni.my years con- nerted with the Massachusetts Board of Education, and au- thor of a valiMblo Report on the Tn os and Shrubs of Jlassa- chusetts ; and Charlks I... Flint, Secretiiry of tlio Massa- chusetts Stnte Board of AfrrlrU'lture, author of a Treatise on Milch Cows Jind Dau-y Faraung, Grasses, and Forage Plants, etc ,' ILLUSTRATED BY MANY ENGRAVINGS. T^' s worli supplies a want lon.:^ and <:«'^"^iv felt in our public dn , and tt) lldciity, <:.u"e, jind pr ;^ood sense witli > i' .u it has bCi-u prep,; - ^ -.n.irwf^ f-. •r ti lavor. The Board .1 most '"areAii and thor lal the /olio T.-ing full -Hi : " Resolvrd, That tins Board appro'«^f? of the Manual of Agri- culture, submitted by its ar* ■".Messrs. Geo. I>. Emerson and Charles L. Flint, and r .'nd its publication by these • ^ ath-men as a work well adapttd for use in the ' ools of Mas- sachusetts." "Price 75 ••ents. Copies seUi by m.iil on rec«pt of tlie price. A liberal tUsconnt made to St-li'.ols, .Veademies, or PubJic luBtituti us. A Hand-Book of Classical Geography, Cn5:ONOLOGY, MYTHOLOGY, AND ANTIQUITIES. Prepared for the Use of Schools. By T. P. Allkn and W. F. A;.L£X. 12mo. pp.131. Price 50 cts. A liberal discount will be made to Teachers and the Trade. Copies will be sent by mail on re ceijjt of the price. An Elemeutary Spdliiig-BoDk, Dt'sigTied for Primary »v^ Ckmrnrn Schools, ami ii^ a Intkiv DUC TIOS TO Wo ' : ' ' ?ICINti SpKLl.1N G-BoOK . 16mo. pp. 103. i , , This SpcUlng-Book is intended for Primary and Intermedtite Schools. It may also be CO ' ' , ,^ . tly co.nniehensive fr' schools of a higher gra^ - been taken to se- lei.*t words of common occurrenct?, aiiil to ome tlie star iard textbook in maiiy colleges, academies and high s.hools in the United States. The re- commendations received by the publishers would fill a vol- ume. 411 unite in saying that it is tlie best compend of Uni- rer'jal II irstory ever published. A valuable index has recently bei-n added, wherein the pronunciation of the names mentioned in the work is accurately represented. A NATIONAL STAN9AR0 BOTH VX ENGLAND ANa||p(£RIGA. Worcester's Series of Dictioft#ies, CONSl.STING OK WORCESTER'S SCHOOL DICTIONARY, 80.38 WORCESTER'S ELEMENTARY DICTIONARY, . . .75 WORCESTER'S COMPREHENSIVE DICTIONARY, 1.12 WORCESTER'S ACADEMIC DICTIONARY, .... 1.75 WORCESTER'S UNIVERSAL AND CRITICAL do. 3.50 WORCESTER'S QUARTO DICTIONARY, 7.50 A liberal discount will be made to the Trade, to Teachers, and to Schooh. These Hi. nonaries have reeeivf-d ; i ••■» approval of the most eminent 'derary m.->, both in '.:• ,iand and America. The Royal Quarto ! ictioi aiy, althou^'^Ji lirst publi.shed in January^ l!S(Ht, hns .''Irea'., Itccome the standard wo:*k in mo.st of the lit- erary institutions in the countrv i 'hile -l-e smallor works, es- pecially the CompiL hensivc anrf the Priiniur School Dietiona- ries, have been extensively introduced into iho beet a-" Kleunes and common schools in the Uuited Stiites. Worcester's Royal Quarto Dictionary, IliLIISTRATED. IfsU PAGES. 1000 IIJ-UST RATIONS. This is entirely a Nkw WORK, and all tlie new wonle, syno- nynn-s, and illustrations will hv found in their pi'oper places. Att«'ution is particular?/ called to the following teiitivhyniah of recent date, seiccteii from among hundr"e*.^i of the aami- import. Unquostioiiai !>' much sni>erior to apy ither geutTal Diction- ary of the language. — <7. /'. MarahyLL. /). Thoroughly trustworthy. — C CSFeUon, LL 1). President ef Harvard College. ^ , The best existing English Lexicoji. — Zwidon Athe^i.oeum^ 9uly 13, 1861. * Superior to any of its predoce-^eors. — D. R. Goodwin, D. D.y late President of Trinity CoUfye^ HartfordfCt. It is a most remarkable work, of which America will be justly proud, and lor which all who study the English languagt Wil! long hav(: reasuii to respect your name, imd to be grati "iil to fl you. — Charles IHckens. More complote and exact than -'ny of its predecessors. — W. Whev}eU, f>. D., Madter of Trinity CoUegCy Cumbril