L / (3 Columbia intljfCitpcfllrm^rk LIBRARY Cfje iUontsomerp library nf Sccountancp \*S/ j t i ■' ■ f-- ■ l ^ ‘ft l ? uTT i /:*>'•/ ^ /*”** £***>??• 6ir: f. ZZ- y /#r ■? , r S U.r/yr-'J'' '! /j-u^r -’- hU cJ'd/' >I.Mf \ ' ! ^ '{jefirye, ’cytrll / y (fy C yL. r^ufc~ m&rif- cr - Tfc ^cvn^ y P^uIa>e£dyiAuL yJPc^naJ ^faycjTtt^ n‘cu> /V>*>^ ^ £ £. ccuy^P' jy f C ,, Jj/utc 17X, * fa f ^ fa*' & y *y y ^ *// L ifL '/yu fc 'mt^ I eil /%L jfcas^ y ^LtcJl ^,rvfo>.r. r.** 'r.,: f& / £ *f tS&s€r,iJ?ey~ fyy ^ ,■/. v./^^/'vt cr- j^y'i'y/tyis- y ^ ''i'-ryn. / / *f / yy/f trL fit, r /d>uy£r^ ts-r^- ('irm llnl'.'f- K'CV / vtX: ^ - 1KC' IC if ffir^ tyl - ' /? THE YOUNG BOOK-KEEPER’S ASSISTANT* SHEW! N G H I M In the mod plain and eafy Manner, The ITALIAN Way of Stating DEBTOR and CREDITOR; WITH Proper and inftnuftivc Notes under every Entry in the Waste- Book, where neceflary, by which the Method of Journalizing is rendered more eafy and intelligible; and alfo the like Notes in the Journal and Ledger, inferted by way of Information, how to poft the Journal, and correft Errors in the Ledger : Wherein there is a great Variety of Examples, not only in the common and ordinary Way of ; buying and felling, but in that of trading beyond the Seas, both - for a Merchant’s Self and in Company. All which is contained in two Setts of Books, directing the Learner, not by Precept only, but by Example, how to draw out a new Inventory from the old Books, and infert it in the new ones ; and the Trade continued as if it were in the real Shop or ’Compting Houfe. TO WHICH IS ANNEXED A SYNOPSIS or COMPENDIUM OF THE Whole Art of hating Debtor and Creditor, In all the Circuinftances of Book-keeping, both in Proper, Factorage and Company Accompts, Domeftic and Foreign. THE WELFTH EDITION. By THOMAS DILWORTH, Author of the New Guide to the English Tongue Schoolmasters Assistant, &c. &c. PHILADELPHIA; Printed by B E N J A M I N J Q H N S O N, No. 147, Market-Street. 10 0 p? ; To the Worthy >r ^ Merchants and Tradesmen ■4r>~ ft CL OF THE CITY of LONDON: n Gentlemen! A S the major Part of. your Children, among other branches of Literature, are educated in the Principles of Book-keeping (a Science which all Men ought to be ac¬ quainted with, but highly worth the attention of every one concerned in Trade) permit me to put into your hands the following Trea- tife; which, as it is calculated in the moft plain, and therefore eafy manner, I flatter myfelf will not be unacceptable. Your Ap¬ probation of the fame will very much encou¬ rage, Gentlemen! Your moft humble, And obedient Servant, Thomas Dilworth, THE PREFACE. A MONG the ieveral YVriters on tbe Subject of Book-keeping, one would imagine that it was quite exhpufted, and no more llooin left for any thing elfe to be laid; but as I write not fo much for the Advancement of the Art itfelf (that being brought to a- De¬ gree of Perfection not calily to be amended) as for the Eafe of the Teach¬ er, and to fare him both 1 rouble and Time, as well as for the greater improvement of the learner, I hope this treatife will be the better accepted. There is but one that 1 have i'een, viz. Mr. Webfler, who has gone be¬ fore me in the Method I have chofen, and to him I muft own rnyfelf in¬ debted for the Plan : but as that Performance is by much too lhort, ior that and fome other Reafons, it gave occaiion for the Appearance of the fol¬ lowing Sheets. “ I have, in this Attempt of mine, very much enlarged on the Subjeft, and have taken in, if not all the common Cafes, at lead: the major Part of them, together with many others that are more curious, yet not lefs nfefnl ; and have given fuch full Explanations on each Entry in the W afte- pook, and in fome Places in the Journal and Ledger, that the Teacher has abundantly lefs Trouble than formerly, in attendinghis Pupils; ma¬ ny V.crds fared; and I think, but with Submiffion to better judges, the i.o.e maue in ciear and intelligible, that any Tutor may venture to teach by this Book with all the pleafare that he can defire. T-e Method oi bamming the oid-Ledger, and drawing an Inventory ffutn fame, m oidcr to begin new books, is not here taught by Pre- ceiii, but uy exampie: and co make this appear the plainer to the Pupil, he -Shewed how this inuft be done by doing it; the whole Trade,- For t .vo f-iunu.* uem£ cioied, and properly balanced, and an Inventory drawn F ~ “ ( let t t carried on for ten months more, without <=n» in>eiiu>'LiGi!. he is a iio actually taught how to balance an Account fml i. iHiCu, and to remove the fame to another Folium, as in the Cafli- Eoo.-., ana lmewjic to correct an Error committed in the Ledger, bypla- cmg any Sum of Money, or parcel of Goods, to a contrary accompt; I fay the Pupil is not told this barely by Precepts, but informed by Exam¬ ples, he being obliged to do thofe Things himfelf; Errors being made on Purpofe to give him an Opportunity of properly correcting them. Yet, by the Way, > do not think every Error that may be committed by a good Book-keeper is to be corrected after this manner: For though to correct a whole entry :n the Ledger, by eracing or obliterating it,Is no way pillifiabie, yet a wrong figure may be, by a light hand, and a good peDMiii-.-, fo neatly altered, as'that a good eye canTcurcely difeern it. ' n 1 • e fever..; lournal entries, relating to the receiving and paying of 9 8 99 8 o 7 TheFaftorage-Book, which contains an account cfwhat a merchant receives to fell in Commiffion for others, with all charges, and of the difpofal thereof. ... Hole 1, This is only a Copy of the employers accompt of goods, in the ledger, m the Language of the Wafic-Book, but mufl be number’d into Foliums like the Ledger. 2. The Form of a Faftorage accompt of the receipt and difpofal of paper, Holland and ' Long Lawn, as mentioned June 2, 5, 8 and 12, will run thus; she. June ..1.1789. . . • Faflory of 1000 reams of .fine paper; 120 pieces of Holland; and 100 pieces of long lawn; received from on board the Dolphin , Jacob Smart Mailer, for Accompt of Abraham Van SI,eaten Dr. Per Contra Cr. To Freight - - -- .22 68 Cufiom on 1000 Rms. at 21. id. 108 6 8 120 Ps. Holland, ea. 20 Ells, at 4L40 o o r 00 Ps. Long Lawn, at 2J. 1000 Litherage - -- - ..300 June 3 By Sale of 1000 Rms, of ) paper at 6s per Rm: ) 300 0 '0 i 8 By fale of 12 pieces of I I Holland at 3 1. per > 360 o a I. The Acquittance or Receipt-Book, in which, every one, to whom Money is paid, rnnft give his Receipt for the fame, expreffing for whofel Ufe, or upon what Accompt the fame is received. 9. The Book of Charges of Merchandize,- wherein is entered the Charges of every Commodity bought, received, (hipped or fold, whether for Proper, Factorage, or Company Accompt. 10. The Book of Houfe-Expenfes; wherein is inferted whatever is daily expended in Houfe-keeping, together with fome other Articles not ; occnring in Trade, as may be feen in the Book of Houfe-Expenfes fol- : lowing. Nate, This Book is ncccITary for Merchants, Faftors, and Tradcfmcn of all Kinds, td know their yearly Expcnfes. ir. The Letter-Book, which contains the Copies ofall fuch Letters at a Merchant fends, either Inland or Over fea, efpecially fuch as relate tot Trade. v Nate, t, When an Anhver is received, it will be convenient to exprefs, at the End of the foregoing Letter, the Date of that which came for an Anfwer. 2. When Letters are received they Ihould he carefully folded up, and indorfed with the Perfon’s Name it came from, the place where it was dated, with the Date, the time that. 5«tt received it, and by what conveyance it came. PREFACE. j. When an Anfwcr is returned to any Letter received, note upon the Letter the time of i2. The 0 Remembrancer or Note-Book, which, for the Help of the Memory, contains foch Bufinefs as the Merchant is to go about. Xc!', This is a fmall Pocket-Book ufed by fuc'n Merchants or Tiadefmen as have a Mul¬ titude of Bufinefs to go through, and when fuch Bufinefs is performed as is therein mentioned it may be known by fome private Mark ther on, or by Obliteration* Among the forementioned Books, the Wafle-Book, Journal and Ledger are held°to be efleii tially neceifary; the reft are auxiliary, of which the Cafh-Book, Book of Houfe-Expenfes, and of Charges of Merchandize, ferve to eafe the Ledger; the reft are kept fome by one Merchant or Trader, fome by another, according to the Nature and Circumftances of his Way of Dealing in the World. It is generally agreed on, that it was the Italians, particularly thofe of ViTsiciy Gs/sca and Floreuct, who firft introduced the Method of keep¬ ing Books double, or ia two Parts : hence among us it is called the ucen at lat paii'.s to go over the whole again, in the minuteft and molt circumftantial manett. iiowever. :f tae kind Reader ftiould meet with any Ettor in the following work, S i 5 r\it EOt ™P°d;b:e be: he may, notwithflaudinv the gicatdl Care to the Contrary,, he i» t-eutcc to earn'd h with Li; Pen, 5n d then all will be right, * < I ) The WASTE-BOO London, January i, 1789. |An Inventory of my whole Eftate, con¬ fiding of Money, Goods and Debts, owing] to and by me John Simmons, taken this] Day; and is as follows, viz. /. . y, Imprimis, ! have in ready Money - 8000 1 J.I.C .Item, T9 Hhds. of Tobacco, qt. 63 C. 7 iqr.r^lb at 4/. I/p. per C. 3 "9" 1 y. 48 Bags of Pepper, qt. 1026/^.7 at i6d. per lb. - - - 3 y.I.L. 16 Pipes of Canary, at 25/. per 7 J.S.C. 3° Bags of Hops, qt. 109 C.' I qr. nib. at ’ll. per C. - 7. A B 10 Hhds. of French Wine, at 7 27/. per Hhd. - - - .5 7 20 Pieces of Holland, qt. 384 7 Ells, at 3 s. per Ell - - j 7. 10 Pieces of Broad Cloth, qt. I „ 180 Yards, at tot. per Yd. $ 9 7 7 Pieces of Shalloon, qt. too 7 Yds. at 2J. V. per Yd. - J 11 13 7 j Piecesof Drugget, qt.6oYds. 7 • / ' ity. 6t/./eFYd. - - £ 1010 7 Thomas Prelion. Efq; owes me ) „ on Demand - - - - 5 00 7 . Sir Robert Johnfon owes me . 476 o 7, John Herbert owes me - . . 250 o 7. Capt. John Smith owes me (to 7 pay the 18th inftant) ' ; 218 14 3$. S7 1 - 580 I am indebted as follows: To Capt. William Andrews onl Demand.f 1 To Sir Humphrey. Par fans (tol pay the 8th Inftant) - . j 1 To William Balter, Efq; (to! pay the 17th Inftant) . f 1 To Mr. William Warner . - - Rett 1. The firft Thing that a Merchant begins Trade his Stuck: And the ftrrt Thing that he opens his Bool is the hmr.torjai that Stock, together with his ready Mmi)\ and Dilts owing to and by him. ( a ) London, January 1, 1789. 2. This Inventory being Hr ft placed in the Wofte-Book, as above, you rauft next open the Journal with the fame, and there firft make Sundry Jccompts Drs. to Stock for the whole Sum (except what you owe) becaufe each Particular, there men¬ tioned, is a Part of Stock, and then mention the Particulars, as they are in the Journal. 3. Then for the feveral Sums, which yon owe, make Stock Dr. to Sundry Accompts for the whole Sum; and then name each Man and the refpc&ive Sum due to him. This is Journalizing. ]■ Sold 8 Pieces of Holland, qt. 132 Ells, at 3/. 4 d.per Ell for ready Money - Note 1. As the Holland is difpofed of, and the Money received for it at the lame Time; it is not neceflary to know to whom it was fold, but nuke the Money received, i. e. Cajh Dr. to the Holland for the Value, and let the Holland be made Cr. by Caj%, for the Quantity fold and the faid Value. 2. Whatever is made Dr. belongs both to the Journal and Ledger^ but whatever is made Cr. both in this Place and hereaiter, belongs to the Ledger only, becaufe there the Entry J 3 . A. Sold Brandon C-eorge 2 Hhds. of French Wine, at 28/. ioj. per Hhd. to pay in one Month - - . Kate, As the Wine is fold, but not paid for, it is natural, in this Cafe, to make Brandon George Dr. for the fame, and let French Wire be made Cr. by Brandon George for the Quantity fold, and the Value thereof. J.T.P. 4 Sought of Thomas Preffon f Efijj 5 Hhds. of Oporto Ken 1. As the Wice is bought, but not paid for, you necefiari- ly become Dr. to ThmuS Prejlen for the fame: But as you are not to erect an Accompt of yourfe!f,and becaufe the >Vh:: is now become a Part of your Stock', fo you mud make Oporto Wine Dr. to Thmas Prefian for the Quantity bought and its Value, and Thomas Prepn Cr. by Oporto Wine for the faid 2. As Dinar r Prejkn (lands indebted already to you in the Sum of 100L it looks like a Contradiction to write yourfelf his Setter, when the Goods you receive are not equal in Va¬ lue to the Sum firft due: But fin the Language ot the Book¬ keeper this is not to be regatded, fince the Wine, which you receive of him is only in Part of Payment, and therefore IriTcn* the Debt by fo much as it is worth. J- Sold Sam-ee! Fairvtan i Hhd. of French Wine for - .V*, Here ’tie piain that as you have fold the Frer.ch IVinc to Szrse! Farrrzm, he muft be your Dr. Hence if you make Samuel Faxmsaa Dr. to French I Fine for the Worth of it; and French Wice Cr. by Samuel Faimm foe the Quantity, as well as the Value, it v. ill be right. C 3 ) London, January 6, 1789. /. J.TJP. Sold Elias Skinner 3 Hhds. of Oporto Wine, at 9/. per Hhd. to pay the 12th Inftant. Note, This Entry is of the fame Nature with the former, and therefore you mutt make Bias Skinner Dr. to Oporto Wine, for the Value ; and Oporto Wine Cr. by Bias Skinner for both Quantity and Value. 27 3 - Received of Sir Robert Johnfon in Part - - - - Note 1. By the Inventory, it appeal, that Sir Robert Johnfon owed you 476/. but as no Erafements "are to be made in Mercantile Books; To you have no other Way of, reducing the Debt, but that of making Cajk Dr. to Sir Robert Johnfon for the Sum received, and Sir Robert Johfon Cr. by Cafh for IOO a. In all Receipts of Money you mutl be careful to mention whether they be in full or in Part. J Paid Sir Humphrey Parfons in Full .... - 1 tote 1. It appears in the Inventory that you flood indebted to Sir Humphry Parfons in the Sum of loot, and confequently in your Ledger he is made Cr. by the laid Sum : Therefore to prevent any Erafement or eroding out, you have no other Way of difeharging the Debt in your Books, but by making Sit Humphrey Parfons _ Dr. to Qtjh for the Money paid him; and Cajk Cr. by Sir Humphrey Parfons for the fame Sum. : s. In all Payments of Money you mutl be careful to mention 1 whether they be in full or in Part, loo J.E.I 3 - 9 ■ - - J - Bought of Elias Ingram , 7 Hhds. of Lijbon Wine, at 7/. per Hhd. ........... Sold d° Ingram 5 Pieces of Broad Cloth, qt. 96 Yards, at t0s.2d.Lper Yard,amounting to thefameSum, Note, This Way of difpufing of Goods fo: Goods is properly called Barter ; and when the Exchange happens to be Angle, that is, one particular Sort of Goods for another as above, and both amountmg to the fame Value, you need only make the Good r received Dr. to the Goods delivered, i. e. Lijbon Wine Dr. to BroadCloth for the Quantity of Wine received, and its Value;] and Broad Both Cr. by Lijbon Wine fo'r the Quantity of Cloth delivered, aud its Value. | 49 •49 ] - Jf. s.c. Sold William Lowfield, Elq; 10 Bags of Hops, qt. 31I C. 2 qr. at 2/. 21'. per G. on Demand • • - - j Note, As William Loaf eld it the buying Man, he mull be made Dr. to Hops for the Value of the Purchafe; aud as Hops are the Commodity by him purchafed, they mud be made Cr, by William Loaf eld, for their Quantity and Value, 66 J.E.I. 1 Sold Sir Humphrey Parfons 2 Hhds. of Lijbon Wine, at.8A per Hhd. --... - - - - - - Rote, Notwithftanding that you fond indebted in your Ledger, to Sir Humph fey Parfons , in the Sum of 100/. you mutt nuke him Dr. to Li/ten Wine for its Value, and lifion Wine Cr. by 16 - ( 4 ) London, January n, 1789 . Sir H • mi hrt Parjims for the fa id Quantity and Value, as if you haa o..cL him nothing, and therefore as you flood indebted before in a larger Sum, this only helps to difehargethe Debt. I Received of Fiias Skii'.ner in Full - - - - - -I Xote. As Elias Skinznr flands indebted to you in the Sum of 27/. fo now he mud be difebargea of that Debt; to do which! you mull make Cajk Dr. to Elks Siinna l or the Sum received, and Elias Abvrerr Cr. by Csfa for the lame Sum. ]'-: 0 ia 3 Hhds. of L-jbcn Wine, at SI. loi. per Hhd, for prefent Money - * - -.- Sat, This is of thc Ya.r.e Nature with that of the 2d Inftant,! and therefore you are to make Cajk Dr. to Lijhon Wine for thej Value, and lijtun IVkt Ci. by Cajk for the Quantity and itsj ,0 Hhds. of Tobac-t 7.T.H.P 00 S^ to ^ 7^ 7 ' ^ arri f on i - J .< qr. 74 C . 2 qrs. 3t 4/. per C. for prefem Money Xcu 1. The TehciO being bought and the Money paid dow: in this Cafe, you tnuifc make the Tobacco Dr. to Cajh for the Quauiuv bought, and its Value, and Cajk Cr. by Tobacco for the faid Value «. It is to be obferved that you had fome Tobacco before, which was a Part of ycur Stock, and yet remains unfold; and there¬ fore when the fame Sort of Goods happens to be bought fevers! Perfoos, ana at different Prices, it is convenient have feme ciiHnguifning Mark, to know them by, that whenl you cosoe to balance the Accompt of fuch Goods, you mayi the more eabiv informyourfelf of the PrimtCojl of what may! be left unfold. ^c , 10 Hhds. of the 1 /. /. d [aid ionacco. qt. 37 C. I yr. J-171 19 3 J.S.AJAnd 3 84 is its is much the fame as if it had been but one parcel, :er Way you muft make Tr.erfas jokufen Dr. but here ■i be made Dr. to Surdry Auonfts for the Value of thc| ?: ana cacn Parcel mud be mane Cr. by Ditto JohiJo-' remecir.e Quantity and Value. -16- J.Received of Sir Robert Jihufui in Part - - - - 1 Rf.:, This PaJaje is exaaly tne fame with that of the ,th It flam, and therefore needs no other Explication. -17 — : - J Paid WW™, Baker, E% in Full. Ai'i, Ihtstlfo is the lime with that of the 8th Inllaat. ( 5 ) London, January 18, 1789, Received ofCapt. John Smith in Full - - - ' Note, Here Cajh muft be made Dr. to Capt. Smith for the Sum j received; and Capt . Smith Cr. by Cajh ior ibe fame Sum. 7-I.H. Bought of John Herbert, 20 Pieces of Stuffs, qt. 240] Yards, at 2od. per Yard ------- -1 Not!, As John Htrkrt is the felling man, you mutt make Staffs] Dr. to him for their Quantity and Value, and John Hal ' Cr. by Stuffs for the fa'td Value. Sold John Hammond, Efq. 10 Hhds. of Tobacco, qt. 37 C. oqr. 13 lb. at 4/. 10 s.per C. he to pay asfol-| lows, viz. 1 . s. d. I On February the gth next - - - 67 < In three Months.- 100 < [Sold Capt. William Andrews, 20 Pieces of Stuffs, qt. 240 Yards, at is. per Yard ------ Note , As Capt. Andrews is the buying man, he nectflarily comes Dr. to Stuffs for the Vatue: and as Stuffs arc Things fold, they as nccclTarily become Cr. by William. drews for both quantity and Value. Note 1, This Cafe differs nothing from Goods fold upon Th Jan. 3, in the dating of Dr. and Cr. for whether the pay¬ ment be one or many (if no Money be paid down) John Hammond muft be made Dr. to Tobacco, for the Value ot the Quantity fold him; and Tobacco muft be made Cr. by Job, Hammond for the Quantity fold and its Value; only iu the Journal you muft mention the feveral times of Payment. 2. By the Rule of Three the Money is a Farthing more, which) ispprpofely omitted. J.I.C. J. s.c. Isold Robert More, thefollowiiigGoods, viz. /. /. d. ip Hhds of Tobacco, qt. 63 C. iqr. \ iqtb. at 4/. 1 it. per C. - - ■ j 3 48 Bags of Pepper, qt. TozO/b. atl , 17 d. per lb. j ' * 20 Bags ofHops, qt. 77 C-iqrs.iilb. 1 at 2/. n. per C. 1 Bought ofd° Moore 20 pipes of Canary at zelpsr Pipe. Net!, This fort of Bartir, being partly fimple, and partly com¬ pounded, i. e. feveral forts of Goods given for one Sort, and their total Values being different, you mull not (as at Jan, g) make the Goodt received Dr. to the Goods delivered; but you mull 1. Make Rabat Moot! Br. to Sundry Aampts for the whole Va¬ lue of the Goods delivered lo him; and each Sort of Goods mull be made Cr. by Rabat Moon for the Quantity delivered to him, and its refpeftive Value. And £. Make Canary Dr. to Robot Moon, for the Quantity you re¬ ceived of him, and its Value; and Robot Moors Cr. by Canary for the faid Value, ( 6 ) JR.M. Isold John QJborne, 20 Pipes ofCanary, at 28 l.per Pipi Received in part ----- 290 The reft upon Demand, viz. - 270 Kite, This Cafe will admit of two ways of Journalizing it, viz 1. Make John Ofiorni Dr. to Cana 7 for the whole Value, ant Canary Cr. by John. G/lornt for both Quantity and Value; then make Calk Dr. to John OJlomc for the preient Payment, and Join OJlomc Cr. by Caji for the fame Sum. 1 -. Make Sundry /kampls Drs. to Canary, viz. Cajh for the Mo ney received, and John OJlomc for what remains due ; thei make ferny Cr. by Sundry Acompts for both Quantity ant Value; This latter being more Clerk-like than the former I have accordingly made choice 6f it. London, January 23, 1789. - 24 - J.I.L. Sold Richard Remnant 16 Pipes of Canary, at 27/. per Pipe, to pay in three Months - - - - Sets, Here Richard Remnant mud be made Dr. to Canary for its Value; and Canary Cr. by Richard Remnant fer both Quantity 2 5 3 7 - This day Richard Remnant offered to pay 1 me for the 16 pipes of Canary fold to j J him Yefterday, if I would allow him j /. s. d. ' 5 per Cent. Rebate for his early Pay- j 426 13 4 ment, which I accordingly accepted | of, and received inready Money - j Allowed Rebate on 432/. for 3 Months 5 _ , „ at 3 per Cent ------ fc * 6 8 Xote i, Though Richard Remnant did not pay the full Debt, - yet he muft have the fame Dilchargc as if he had? therefore Sundry Aacmpls muft be made Drs. to Rickard Remnant , viz. Copt for the early Payment, and Profit and Lofs for the Re¬ bate; and Richard Remnant Cr. by both. 2. If the Rebate had been agreed upon, and the Money paid you by the buying Man, before he was made Dr. in your Books for the fame, then there would be no need oi any more than one Journal Entry; for in that Cafe you mull va¬ lue the Goods at no more than juft what the buying Man paid for them upon Rebate, and enter them as is fhewn m the Example of Jan, 2. 7 Sold William Low field, Efq. 7 Pieces of Shalloon, qt. 100 Yards, at zs. kd.per Yard - - - . 1 Koto, Here you muft make William Lewficld Dr. to Shalloon for its Value, and Shalloon Cr. by William LowMi for both Quauiity and Value. ( 7 ) London, January 27, 1789. J. Bought of Martin Unwin , rooo Reams of Paper, at ior. per Ream. J. For which I am to pay as follows, viz. xoo/. at 1 Month, 100/. at 2 Months, and 300/. at 3 Months after the date hereof. Note, This Cafe is juft the Revet fe of that of John Hammond, Jan. 21, and differs nothing from Goods bought upon Time, in the dating of Dr. and Cr. as in the Cafe of Thomas PreJIon, Efq. Jan. 5, for whether the Payment be one or many (if no Money be paid down) you, i. e. Paper, for you, muft be -made Dr. to Martin Unwin for the Quantity bought of him, and the Value of it, and Martin Unwin mull be made Cr. by Paper for the faid Value; only in the Journal .you muft mi tion the feveral times of Payment. -28 - iThis Day I offered to pay Martin Unwin for the 1000 Reams of Paper bought I of him Yefterday, if he would allow I /. s. me j per cent. Rebate for my early^ 49J 1 Payment, which he accordingly ac-j cepted of, and received of me in ready >, I Money - -- -- ..J Allowed me Rebate on joo/. at y per) g I Cent. - - - - - - i 4 you muft obfer ;hat although you did not pay the full Debt yet you muft have the fame Difcharge as if you had; therefore Martin Unwin muft be made Dr. to Sundry Accompts, via. to Cajk for your early Payment, and to Profit and Lots for the Rebate he allowed you; and each of them Cr.l)y Martin Unwin for their refpeffive Sums. 2. If the Rebate had been agreed on, and the Money paid to the felling Man, before the Goods had been entered in- Books, then there would have been no need of any than pne Journal Entry; for in that Cafe you muft Value the] Goods at no more than juft what you paid for them upon! Rebate, and cuter them as is Ihewain the Example of Jan. 14. . 29 _ Bought aCRohertUxlsy, 100 Pieces of Norwich Craft qt. 1600 Yards, at 3/. 6 d. per Yard - - - - pold d° Uxly, joo Reams of Paper, at ior. 6 d. /er| Ream e, Though this i's but a f.ngle Ci Jort of Goods given for another, , - , -, qual in their Value, and. the Crape which you bought being worth more than the Paper, which you fold, you mud of courfe be indebted to Uxley; therefore (as at Jan. 22, in the Cafe of Robert Moore) you muft 1. Make Norwich Crape Dr. to R. Uxley for the Quantity bought of him, and its Value; and R. Uxley Cr. by Norwich Crape for the faid Value, a. Make R. Uxley JM. to Paper for its Value, and Paper Cr. by Rmrt Uxley for the Quantity fold him, and the Value thereof. r, yet, becaufe they are uni . c 8 ) l London, January 30,. 1789. , Sold WiUiavi Wtruer, 40 Pieces of Norwich Crape. qt. 640 Yards, at 4s. per Yard - - - - - . For which I have received prefent Money £*28 o ol . And by afligniilent on William LowfieldEi (\; Jo o o . The reft to ftand out % Months, viz. - JO O c Note 1. The Noradch Crape was fold to William. Warner alone; butbecaofe Thaos Lowfeld was indebted to William Warner, in the Sum of 50I. and that Sum is now affigned or made over to you, Thomas Lcwfcld therefore becomesDr. te Nor- ratkCrajie, i. c. to you, as well as Wiliam Warner ; and in order to journalize this Cafe truly, you muft make Sundr) Jampts Dis. to.Noiwuh Crape for the whole Value, viz. Cafi for the Money received. WtUisrr. Leaf eld E(q. for the Affignment on him; and nllissi Warner for the remaining Sum due from him. Then make Norwich Crape Cr. by Sundry Accompts for the Quantity fold, and the Value thereof, and it will be right. . With regard to the Affignment on William Lowjicld, Efq; which is a Bill receivable; fome would ereft an Accompt of Bills receivable, on account of fuch Bills as they may haye Occafton to receive, and it is not wrong fo to do, when Cir- cumftances direft that way. However, I have not done it, principally becaufe thefeveral BUls receivable, are for theme " part from Pcrfons, with whom the Merchant is fuppofed correfpond, fur which Reafon the Accompt of Bills receivable] isufelefs- 7.E-I. 7-T.P. [Paid fundry Charges this Month, as per Book oi| Houle Expences.. Note, As a careful Merchant would be frugal in all- pence?; foit is not 'amifs to keep a Book of his Houfehold Expences in particular, and once in the Month (or oftner if be thinks it proper) to transfer the fame into the Ledger, by opening an Account of floufe Expences , and making it Dr. to Cap for the Expences of that Month; andCa/frCr. by Houf: fcfxucs for the fame Sum, balancing the fame at laft by Pr jaarlUjs. [Sold F.lias Skinner, Efq; as follows, /. s. 2 Hbds. of Lijbon Wine,at 8/. per Hhd. 16 o 2Hhds. ofOporto Wine.atg/./fr Hlid. 18 o 4Hbds. of French Wine, nt^o 1 . per Hhcl. 120 o [For which I have received as follows, viz. /. Prefent Money.90 Ey Affignment on Martin Urwin . . 20 The reft to ftand until the 18th Inftant 44 0 o| Note. This Cafe is a little complex, and cannot be Rated like th laft, becaufe here are feverai Sorts of Goods fold, whereas ii the laft there was but one Son fold; therefore, that Dr. am Cr. may lie truty ftated, you muft 1. Make Elias Skinner Dr. to Sundry Accompts, viz. to Lifboi Oporto and French Wine, for the Value of the Whple; and ]cl| each Sort of Goods be made Cr. by Elias Skinner for the Quant ty fold, and its refpeftive Value. ( 9 )• London, February 1, 1789. * 2. As you have received fome Money, and alfo an Alignment in Part of Payment, you muft difcharge fo much of the A.c- compt as theft come to; todo which, you muft make Stair) Accompts Drs. to Elias Skinner, viz. Caflc for the Money which you have received, sni Martin Unwin lor E. Skinner's Align¬ ment on him, payable to you; and then make E. Skinner Cr. by Sundry Accompli, for the Value of them both Thus will E. Skimicr Hand difch'arged by fp much as the Caiti and Afligmnent come to. 7. Bought oilfaae Reynolds, as follow?, viz { ^ d /jo Pieces of Duroy, qt. 600 Yards, 1 ^ Q Q at 6 j. per Yard.. 100 Pieces of Sagathee, qt. 12007 _ Yds. at 2s. (id. per Yard - -\ S For which I have paid as follows, . /. s- d. Given do. Reynolds, E. Skinner's Note? 20 0 „ on Martin Unwin - -. - - S The reft to ftand out 4 Months ' - 210 0 0 Note, This Cafe is juft the reverfe of thi former, and to ftateit truly in your Journal, you muft 1. Make Sundry Accompts, viz. Duroy and Sagathee, Drs. to Ifaac Reynolds for the' feveral Quantities and their refpeffive Values; and Ifaac Reynolds Cr. by Sundry Accompts, for the whole Value. 2. As you have given both Money and a Note in part of Pay¬ ment, you muft take care to diicharge fo much of the Debt as ■ the Note and Money come to; to do which you muft make Ifaac Reynolds Dr. to Sundry Accompts, viz to Cajh for the Money paid him, and to Martin Unwin for Skinner’s Note on him, now payable to Ifaac Reynolds; and Cajh and Martin Unwin Crs. by Ifaac Reynolds for the Money and Note paid; to ditto Reynolds. $3°- ■J- Received of John Janies for theufeof Thomas Shaw, Note, This Cafe is different from that in Jan. 8, becaufe the Money which you received is not your own, but Thomas ‘Shaw’s to whom you are accountable for the fame j there¬ fore you muft make Ca/h Dr. not to the Perfon of whom you received it, but to Thomas Shaw, to whom it was before and is now due; and Thomas Shaw' Cr. by Cfh tor the fuai fo received. 100- 7• Paid to William ,);«///',the Sum of 100/. which I Ye- fterday received for the Ufe of Thomas Shaw, by Order of do. Shaw . Nate, This is the Converfc cf the former Cafe , and differs fiorr that in Jan . 9, becaufe ihe Mtfney which you paid was no your own, nor did William Smith receive the fame as dui from you, but from Thomas Shaw ; therefore you muft no make the Perfon to whom you paid the Money, but Thofna, Shaw Dr. to Cajh for the Sum paid j and Cafit Cr. by Tkma Shaw for the fame Sum. C ,166 di ( 10 ) London, 'February 5, 1789. received of Brandon George in full . : Xeic, Here you rouft make Cajh Dr. to Brandm George for the Sum received, and Brandon George Cr. by Cajh for the fame /• p. L. Jr Received of Thomas Prejlon, Efq; in full . . . Note 1. Here you mud make Cafi Dr. and Thomas Prejlon Cr. 2. I ike Cafes fliould always have like Exprcjjiom. Sought of Thomas Prefton, Efq; loHlids. of Oporto Wine, at ql. per Hhd. to pay May 14 next . . Sett, Oporto Witte mud here be made Dr. to Thomas Prejlon, for the Quantity and its Value, and Thomas Prehtt Cr. by Oborto Wine for the laid Value. Sold Abraham Sims, as follows, /. /. d. j Pieces of Drugget, containing 601 Yards, at 4*. 4 d. per Yard . . j r - 0 0 c Pieces of Broad Cloth, qt. 85 Yards."} , at in. per Yard ...... j ^ ^ ° 12 Pieces of Holland, qt. 2C2 Ells, at 1 0 4t. per Ell ........ j*° 8 0 For which he paid me in Full. Kcte l. There is not a great deal of Difference between one Par¬ cel of Gaols fold for ready Money, and fcvcral Parcels : for Cajh mud be made Dr. to them all, each Parcel being made Cr. by Cajh foritfelf; and therefore mud be journalized after the following Manner, viz. Cajh Dr. to Sundry Accompts for the whole Value received; and Drugget, Broad Cloth and Hot- land Crs. by Cajh for the feveral Quantities fold, and their Values refpeaively. 2. In the Account at Bread Cloth, the Learner Ihould ohferve, that he has fold one Yard more than be bought; it mud therefore be underhood that he gained that Yard by the Dif¬ ference of Meafulement. Received of John Hammond in Part . £67 0 0 Abated.0 0 j Kde, By looking back to the 20th Day of the lad Month, you will fin 1 that John Hammond was to pay 67/. or. gd. and the Abatement of the Fire-Pence being but a'Trifle, the young Book-keeper may, perhaps, think it not worth taking Notice - of; but as exaSnefs is always required (or your Books will not balance) foit mud by no Means be omitted ; and there¬ fore, to date the Cafe truly, you mud make Sundry Accompts - Drs. to John Haattmd for the whole Payment that ihould he Cap. for the Money you have received of him, and PrtfU and Lojs for the Money abated him; Then make John Hammond Cr. by Sundry Accompts for both Moiey and Abatement. ( II ) y jf.R.M 1 London, February io, 1789. Bought of William Baker , Efq. ioo Pieces of Serge, <]t, 14CO Yards, at is. per Yard. For which I paid prefent Money . . £20 o ,0 The reft to be paid the 20th Inftant . £$0 0-0 Note, This Cafe admits of two ways of journalizing, and is the - Rcverfe of that mentioned Jan. 23. 1. Make Serge Dr. to William Baker for the whole Quantity bought, and its Value, and William Baker Cr. by Serge for the faid Value; then, becaufe you have paid 20/. in fart, make William Baker Dr. to Cajkior the Money paid him, and Cap Cr. by William Baker for the fame Sum. 'Or, 2, Make Ser^e Dr. to Sundry Arcorntis, expreiling the Quantity and its Value; then make Ca(h Cr. by Serge for the Money paid, and William Baker Cr. by Serge for the 50/. remaining • due to him. JBut as this latter looks more like a good Book¬ keeper thantbe former: fo Ihavemadechoiceofitaccordingly. E ought ok Robert Moore, /joHlids. oSLijbon Wine, 7/. per Hhd.. iven Robert Moore in Part ofPayment, as follows, 200 Reams of Paper, at us. per Ream£no Q. In prefent Money.70 0 The reft on Demand . . . . 1 100 o Note, This Cafe will admit of two ways of journalizing, vii I. Make L'ljlen Wine Dr. to Robert Moore for the whole Quan¬ tity of Wine bought, and its Value, and Robert Moore Cr. by Lifbon Wine for its Value; then make Robert Moore Dr.- to Sundry Accompts for the Value of what he has received, and| Paper Cr. by Robert Moore for the Quantity fold and its Value; alio Calh Cr. by Robert Moore for the Sum paid him, the Bal- ante of which is the 1 eel. due to him. Or, 2. Make Upon Wine Dr, to Sundry Accompls for the whol Quantity bought, and its Value; then make Pater Ci. by Liprn Wine for the Quantity fold, and its Value'; Calh Cr. by Lipon Wine for the Sum of Money paid Robert Moore , and Robert Moore Cr. by £^o» Wine for the Sunt remaining due to him. Either ot tticfe ways will do, but the expert ’ keeper will, I believe, make choice of the latter, as the 1 3. As Robert Moore Rood indebted to you 33/.' 6s. 8 d. before the Accompt was entered, it may feein fomething odd, ’that you (hould be made Debtor to him 100/. in the above affair, when in reality you owe him no more than 66/. 13'. id.' but this difficulty will vaniffi with a little conlidcration. For as the feveral parts of the whole taken together muff be equal to that Whole; fo in the above'Quantity of Lpon Wine amount, ing to 280/. that particular Accompt muff be ballanced by your beiog made Dr. to Robert Moore 100/. though in reality you owe him no more than 6 61 . 13J. 41/. as before, which Sum only muff be paid on Demand. 7 Sold Brandon George 4 Hhds. of Lifbon Wine, at 8/. per Hhd.. Note, Brandon George muff be made Dr, to Lpon Wine, and Lpon Wioc Cr. by Brandon George for its Quantity and Value. ( I 2 ) London February 13, 1789. J- Sold Robert Ux/ew ioPieces of Seree, qt. 140 Yards. at i§d. per Yard.^. Rote, Here you mull make Helen Uxlcy Dr. to Serge for iu Va¬ lue, and Serge Cr. by R. Uxtey for itt Quantity and Value. Sold Samuel Grainger, as follows, /. f, 4 Pieces of A r »ra/ci Crape, qt. 64 Yards, ^ ^ ^ 1 ty.psr\ ard.| o Pieces of Durov, qt. ijo Yards, at 7 6 s. bd. per Yard . . S o Pieces of Sugatbee, qt. 120 Yards, 2 s. 10J. per Yard. 3 ” Received prefent Money . . 28 11 9 The reft to pay March ift. next 50 o 0 Ns!e, This oiffers very little from' only one Sort of Goals fold in like maimer: for either way the Buyer muft be made Dr. but here the Buyer, i. e. Samel Grainger muft be made Dr. to Sundry Accoapis for the whole Value of the Goods fold to him, and the feveral Sons of Goods, viz. Norwich Crape, Duroy , and Scgclhee, mud be made Crs. by Samuel Grainger for their feveral Quantities fold :e him, and their refpeftive Values: Then Cad: muft he made Dr. to Samuel Grainger for the Mo¬ ney received, and Samuel Grainger Cr. by Caih for the fame ILL*. R.U. R.U. Bought of Robert Ux/er, as follows, viz. 1 . 10 Hhds. of French Wine, 30 /.per Hhd.jco 10 Pipes of Canary, at 2} /.per Pipe 250 10 Ilhds. of Lijbon Wine, at //.peYFM. 70 1. d. o o 0 0 For which I paid prefent Money . . too O c 300 Reams of paper, at lor. 6 d. per Ream 1J7 to c thereft payable, as/er Note, in 2Monthsj62 to c " ~ ^ llt h Inftsnt o only or feveral Sorts of Goods bought, here is fecr in this Cafe, as in that, ye* the Good: not be Value for Value, you rmift make Sundry Accomfts, viz. Fn JVir.e f Canary, and Lifim Wine Drs. to R. Oxley for the fe ral Quantities bought, and their refpeftiv? Values, and . Oxley. Cr. by Sundry Accompb for the whole Value: The make R. Oxley , Dr. to Sundry Accompb for the Value of what ived, and Cafh Cr. by R. Oxley for the Sum paid *y, for the Quantity fold and its him, and Faftr Cr. by K Oxley, f< 1 ( *3' ) London, February 16, 1789. J.J.H. Bought of John Herbert, 20 Hhds. of Tobacco, qr. 76C. ijr. 14/6. at 4/. io/./w C. . . . . . 1 /. r. r/: Which I have received in lieu of a Debtof23o 0 o' And return’d the Overplus, which was 113 19 9 AAV, This Cafe may be journalized two Ways, via. 1. Make Tobacco Dr. to John Rabat for the Quantity bought and its Value, and John Herbert Cr. by Tobacco for the laid Value: then make John Hubert Dr. to Calh for the Overplus paid him, and Cadi Cr. by John Herbert for the laid Over¬ plus. Or, 2. Make Tobacco Dr. to Sundry Accompli , viz., to Calh and to John Herbert for the whole sum that the Tobacco amounts to, and its Quantity, and John Rabert Cr. by Tobacco for fo much as the Debt amounted to, and Calh Cr. by Tobacco for the Overplus paid to John Herbal, Either of thefe is right, but the ingenius Book keeper will, I believe, prefer the latter, if he examines them carefully. . ‘3 ' Sold Martin Uinoin, 20 Hhds. of Tobacco, qt. 76 C. 1 qr. l^lb. at 5/. per C .. ; Hole, It is very plain that Marlin Unzoin (he being the buying Man) mull be made Dr. to Tobaao for its Value, and that To¬ bacco mud be made Cr. by Martin Unwin for both Quantity' 58 r 17 6 ,0 7- Received of Elias Skinner in Full ...... Note , As you receive the Money, you muft ncccflariJy make Ca(h Dr. to Bias Skinner for the lame, and Bias Skinner Cr, by Cam for the like Sum. 44 - j.r.m. J.R.U. Sold Ifaac Reynolds, as follows, viz. 1 , s. i. 14 Hhds. of Lijbou Wins, at Si.per 7 Hhd. 5 112 0 0 5 Pipes of Canary, at 28/. per Pipe 140 0 0; / *1 -2J2 '{ The Balance of our Accompt to be paid in 6 Months Note, Whatever Dealings there may be between yourfelf and] Ifaac Reynolds, as often as he receives Goods he muit be made Dr, forche fame; And as here are fevpral Sorts of Goods foldl to him;, fo you mufl make him Dr. to Sundry Accomptt for, the wh.ole Value, and each of them Cr. by Ifaac Reynolds, for its refpeftive Quantity and Value. j • 7- Paid William Baker, Efq; in full ....... Koky As you have paid William Baker , he mufl be made Dr, to Cam, for that Sum, and Cafh muli be made Cr. by William Baker for the fame Suin. 50 1 ! ( 14 ) London, February zi, 1789. J-T.S. j.t.s. J.T.P. J.R.M J- Bonght oiThomas Sham, as follows, vie 44 Bags of Hops, wr. 132 C. iqrs. ? at 2Sz. per C . 5 20 Pieces otDruggct, qt. 280 Yds. at 3.'. id. per Yard . . . . i Sold to Thomas Sham, as follows, vi: 10 Hhds. of Oporto Witte, at ill. 7 per Hhd. 5 7 Hhds. of Li/bon Wine, at 8/. ter? Hhd. \ S And returned him the Overplus, 0 which was.. 5 -Vi*, This is a Cafe in Barter, that is compound on both Sides; therein foetal Sorts of Goods are given in Exchange for le- veral Other Sorts, and the difference of their vet-ole Values paid by yemio Thouns SJna; and therefore to book all thefe Circnmfbnces rightlv, you irmlt 1. Make Sundry Accompts Drs. to Thomas Shaw for what you bought of hitn, viz. Hops and Drugget, for their relpedlive Quantities and Values; and Hurras Shaw Cr. by Sundry Ac- 1. Make Thermos Shaw Dr. to Sundry Acccnpis for whet he has received: and make Oppto Wine, Ujbon iTine and Cadi Crs. by TkmuaShaW for their rclpe&ive Quantities and Values.' My good Friend William Baker Efq; having Occa- fion for fomc Money, has defired me to lend him the Sam of jog/. upon Bond, for 6 Months, at 5 per Cmt. which I have agreed to, and he has re¬ ceived the fud Sim accordingly. Kate, Moft Writers on tni» Subieu make the Borrower Dr. to Sundry Jacspts, that is, to Calh for the Sum lent him, and to Intereji Reckoning, or elfc to PrtfdandLof lor the lutcreft; but as the Borrower may pay the Principal either before or after the limited time ill the Bond .* fo the Intereji cannot be known at firfl, and therefore it is bell to omit it, and only make the Borrower Dr. to Calh for the Principal by him re¬ ceived, and Calh Cr. by the Borrower for the fame Sum, letting the Ialcreji alone till it fhall be paid. !. /. Z. d. 185 10 0 46 13 4 . /. z. d. no o o 56 o o 66 3 4 J. John Ofoorne being indebted to me in the Sum of 270/. has given me an Affignment on James Jen¬ kins for the fame Sum, which I have this Day re¬ ceived . . . ... Kate, As John Ojhcrrte Bands indebted to you in your Ledger, in the above named Sum; foheooly muft be cleared, though you have received the Money of Jenkins ; for byjcnkins pay¬ ing you the Money by Ofboint's Order, it is that Cfbomc ftands clear of the Debt, and therefore you muft make Cafli Dr. to Joke Often* for the aforefaid Sum, and John Ojlorr.c Cr. by Calh for the fame Sum; Jakins being out of the Oueftion. C *5 ) | London, February 24, 1789. | 3 - 3 - 3 7 1 am indebted to Capt. William Andrews, in the Sum of 246/. which he has called on me for ; I have therefore given him an Affigmnent'on Sir Robert johnfon for the like Sam, Which he has this Day received.. . • Note, This Entry differs from that next before, in as much as you Band indebted to Capt. William Andrews, and at the fame Time Sir Robert Johnfon Rands indebted to you in a greater Sum : Therefore as Sir Robert Johnfon has anfwered the Af- • fignment, you mull make Capt. William Andrews. Dr. to Sir Robert Johnfon for the Sum mentioned in the Aflignment, and'Sir Robert Johnfon Cr. by Capt. William Andrews for the feme lum, ' ' I am indebted to Robert Moore 66/. 13/. qd. he therefore has given John Ash a Draft on me for the like Sum, which I have this Day paid . . Note, This Cajb is juR the reverfe of that of the 23d tnflaot, therefore when you paid John AJh, it was for Robert Moore’s Ufe: Hence you have nothing more to do, but to make Ro. bert Moore Dr. to Cafi for the Money paid on the Draft, and Cajh Cr. by Robert Moore for the like Sum. Samuel Grainger, who hands indebted to me Jo/, has compounded with his Creditors to pay them 2J. 6 d. in the Pound ; I have therefore received of him 6/. 5 s. and given him a general Difcharge . . Note } Notwithftanding that Samuel Grainger has paid you no, no more than 61. 5 s. yet you rauft give him Credit for the, whole 50 1. and in Order to do this you mud 1. Make Sundry Accompts Drs, to'Samuel Grainger in the whole Sum, that is, Cajh for the Money that you have received, and Projit and Lofs for the Sum abated him : and then 2. Make Samuel Grainger , Cr. by Sundry Accompts for the fame .Sold 10 Pieces of Duroy, qt. ijo Yards, at 6 s. 6 d. per Yard, to Robert Uxley .. . Note, As Robert Uxley has bought the Duroy, but not paid fot it, he, in courfc,. muR be your Dr. for the fame ; and therefore if you make Robert Uxley Dr. to Duroy for the Value of it, and Duroy Cr. by Robert Uxley for both the Quantity and Va¬ lue, the Accompt will be tightly Rated. Paid fundry Charges this Month, as per Book of Houfe Expenfes.. Note, This Entry is exafily the feme with that of Jan. 31. laft, and therefore yon arc only to make NcuJIaild Expenfes Dr. to Cajh for the Money expended this Month, and Cajh Cr. by Hoifhetd Expenfes for the fame Sunt. The end of the jirjl Wafte Book .. ( J ) The J O U R N A London, January i, 1789^ Sundry Accompts Drs. to Stock . . . n 1 Cafh in ready Money.I 1 Tobacco, for igHhds. qt. 63 C. iqr. i/^Ib. 7 zt4i.1v.psrC .5 1 Pepper, for 48 Bags, qt. 1026 lb. at 16 d. 7 per lb. . . 3 s Canary, for 16 Pipes, at 2j/. per Pipe, . . 2 Hops, for 30 Bags, qt. 109C. iqr. 121b. 7 at 2/. per C . 3 2 French Wine, for 10 Hhds. at 27/. per Hhd. 5 Holland, for 20 Pieces, qt. 384 Ells, at 31. 7 per £11.. . 3 2 Broad Cloth, for 10 Pieces, qt. 180 Yards, 7 at iar. per Yard ....... 3 -Shalloon, for 7 Pieces, qt. 100 Yards, at ) 2 1. 4J. per Yard.3 - Drugget, for J Pieces, qt. 60 Yards, at 3 s. 1 - Gi. per Yard.5 3 Thomas Prejhn, Efq; on Demand . . . "jSir Robert joktifta . 3j7 ohn Herbert . _4fapt. John Smith (to pay the iSth Inftant) sck Dr. to Sundry Accompts .... To Capt. William Andrews on Demand To Sir Humphrey Parfons (to pay the 3th 7 Initant) ..3 To William Baker, Efq; (to pay the 17th > Inftant).t 'To William Warner . /. r. d- 83° 14 I0|| 218 14 3^| 270 o J7 12 90 0 n 13 476 o o 250 o o 380 0 0 Air-, Tile Inventory being journalized, as above, yon mutt next turn to yoer Ledger, and therein'creft an • Accompt for each of thefe Particulars, in the following Manner : (t.) Yon mnftbegh with Slock, and in a good round Text-Hand, on the left Folium of the Book, v/rite Sloth Dr, and on the right Folium, in the fame Hand, write Per Centra Cr. (a.) Becaufe Sundry Accompts arc Drs. to Steel, you mud, in your Ledger, make Steel Cr. by Sundry Atrc nupts, cxpreiTing the whole! (3-} Make every particular Part Dr. to Steel for its Quantity{which mention in your inner Columns) and Value refpcftivcly. (4.) Beginning thefe Particulars w ith Cajk, you mud, as in Stock, make Cep. Dr. per Centra Cr, and then bertcath. in fmall Hand, ( »■ ) . London, January i, 1789. /. on the Debtor Side, put the Year and Day of the Month, and the Folium of the Journal, and then write, To Stock in Ready Money, exprefling the Sum. The like do with Tobacco, Pepper, &c. (5.) After this is done, you mull next (becaufe you ftand indebted to feverai PerfOns) make Stock Dr. to Sundry Accompts, for the Sum of all your Debts. (6.) Make each particular Man Cr. by Stock (on the Creditor Side) for the Sum which you owe him; obferving alfo, the Date and Folium. This is potting. a. The left Hand Page of the Ledger is always the Debtor Side, and the right Hand Page is always the Creditor Side. 3. No Merchant ereHs an Accompt of himfelf in the Ledger, becaufe his own Stock ftadds for him.’ Cafh Dr. to Holland.£22 0 0 2 For 8 Pieces, qt. 132 Ells, at y. 4 d. per Ell, for ready Money. 22- 5 Brandon George Dr. to French Wine , . £57 0 0 2 For 2 Hhds. at 28/. 10;. per Hhd.to pay in one Month 57 lOporto Wine Dr. to Thomas Prsjlon, Efq; £35 0 0 3 For 5 Hhds. at jl.per Hlid. . '. \.. . 35 5 Samuel Fairman Dr. to French Wine . . £28 0 0 3 For 1 Hhd. at 28/. per Hhd. . .. 28 _5 Elias Skinner, Dr. to Oporto Wine . . .£27 0 0 5 For 3 Hhds. at 9/. per Hhd. to pay the 12th lnftant . 27 - 2 Cafh Dr. to Sir Robert Johnfon . . . .£10a 0 0 3 Received in Part... ? ' : to: ■ 4 Sir Humphrey Parfons Dr. to Cafh . . . C 100 0 0 "7 Paid in full.. ICO- Lijbon Wine Dr. to Broad Goth . . . .£49 0 0 2 For 7 Hhds. at 7/. per Hhd. bought ok Elias Ingram, for which I fold him 5 Pieces of Broad Cloth, qt. 96 Tards, at 10 s. id.~ per Yard, amounting to the fame Sum . 49. (' William Lowfield, Efq; Dr. to Hops . . £66 3 0 2 For to Bags, qt. 31C. 2 qrs. at 2/. is. per C, ... . - 66 4 Sir Humphrey ParfonsDr. to Lijbon Wine fi6 0 0 6 For 2 Hhds. at 8/. per Hhd. ......... 16 1 Cafh Dr. to Elias Skinner .£27 0 0 j Received in Full.. D *7 ( 3 ) London, January i 1789. f afh Dr. to Lijbote Wine . . . or 3 Hhds. at 8/. icj. per Hlid. jTobacco Dr. to Cafh . . -. For 20 Hhds. qt. 74 C. 2]i s. at 4/. per C. . . ^Thomas Johnfoti Dr. to Sundry Accompts ^2j6 14 3J To Tobacco, for 10 Hhds. qt. 37 C iqr.'i , ijlb. at 4/. 12s. per C.‘ * ? ™ 19 3 * 2 To French Wine for 3 Hhds. at 28/. $s.per Hhd. 84 ij o .£100 o 0 • £i5° _^iStaifs Dr. t o Jobr. Herbert ... . -flo 0 o 3|For 2 q Pieces, qt. 240 Yards, at zod.per Yard . _6.Js.’/7 Hammond, Efq; Dr. to.Tobacco . ./~ 167 0 5 iTor 10 Hhds. qt. 37C. ofr/. 13 lb. at 4/. 10 sTper C. he to I pay as follows, viz. On Firbruarx the 9thnext . . . Q j In three Months.~roo o o j-Capt. Wiiliam Anar eves Dr. to Stuffs, . 24 q c For 20 Pieces, qt. 240 Yards, at 27 . per Yard . ■ RoberfMoore Dr. to Sundry Accompts . (, , /. 7 . i. 25 IO_ 298- 150- 580- 167 — 5 =4 — 1T0 Tobacco, for 19 Hhds. qt. 63C. iqr.\ i lAb. at 4/. Tss.per C .". .*.$ 3 01 o 7} i|To Pepper, for 4S Bags, qt. 1026/L at 17 i .> | p.-rtf.. J 72 13 6 2;To Hops, for 20 Bags, qt. 77C. tort. i;/ 4 . 7 j at 2.'. It .per C. 5^9 ** l| "T i I •nary Dr. to Robert Moore or id Pipes, at 2j/. prr Pipe 533 6 3 500!- London, January 23, 1789. Sundry Accompts Drs. to Canary, for 20I , Pipes, at 28/. per Pipe, fold John 0,/borne J l * * 4 5 °° 0 0 l Cafh received in Part.290 o o 1 John OJborne for the Remainder . . 270 0 0 ~a -;- 24- 7 Richard Remnant, Dr. to Canary . . . £432 0 0 ~ For 16 Pipes, at 27/. fir Pipe, to pay in 3 Months . . -25- Sundry Accompts Dr. to Richard Remnant £452 o o j viz. Cafh received for early Payment . . 42613 4 q Profit and Lois, for the Rebate on 432/. 1 , — for 3 Months, at J per Cent. . . J 5 0 ———-26 - . . g William Law field, Efq; Dr. to Shalloon . £1210 o — For 7 Pieces, qt. 100 Yards, at 2 s. 6 i. per Yard . . Within 1 Month 2 Months 3 Months -\Marl in Unwin Dr. to Sundry Accompts . £500 . ToCalh.. . . . . To Profit and Lofs, for the Pvebate, 0 500/. at j per Cent . ^Norwich Crape Dr. to Robert Uxley . . 280 o -g For 100 Pieces, qt. 1600 Yards, at y. (id. per Yard Sundry Accompts Drs to Norwich Crape, for "1 40 Pieces, qt. 640 Yards, at 4 s.per Yard J 12 l viz. Cafh received in Part "3 William Lowfieid, Efq; for William ? Wamir’s Afflgninent on him . . i - 4 William Warner for the Remainder, to ? ■g ftand 3 Months. .5 ■ ( 6 ) London, February 8, 1789. |Calh Dr. to Sundry Accompts .... £110 3 o , ToDrugget, for 5pieces, qt.60Yards, ? at 4f. 4 d. per Yard ..'... .5 . 3 . To Broad Cloth, for 5 Pieces, qt. 8j ? , Yards, at in. per Yard . . . 3 To Holland, for 12Pieces, qt. 252 Ells,? g N at qs.per Ell.5 5 ~-;-9'- JSundry Accompts Drs. to John Hammond,o o Cadi received in part.67 o o Profit and lofs abated him.o o y 9 Serge Dr. to Sundry Accompts, for xooPieces ? qt. 1400 Yards, at is per Yard . .5 0 To Calh paid in Part . . . • . . 20 1 To William Baker, Efq; for the reft? to be paid the 20th Inftant . . 5 50 gEi/So/; Wine Dr.to Sundry Accompts,for 40? ^ /. per iz. To paper, for 200 Reams, at 0 Cafii paid in part .... /SoRobert MooreSov the reft, t on Demand .... . . . . 70 o o ; b 7 aid |ioo o o Brandon George, Dr. to Li/bon Wine . if or 4 Hhds. at8A per Hhd." . \Robert Uxley Dr. to Serge " Pieces, qt. 140 Yards, lr- • • /8-iJ 5 , attr-UperYard . . . . . $ ^ 4 mhomas Shaw Dr. to Sundry Accompts . £232 3 4 To Oporto Wine, for 10 Iihds. at 11/, ? T per Hhd.S 110 0 To Lifben Wine, for 7 Hhds. at 8/. per ? , q Hhd . . . . '.5 ’ To Cafh for the Overplus paid him . 66 3 AW, In the Cj/7r Book there is an Error made by the placing of the above mentioned 66 1. 35. id. on the Dr. Side indead of the Or. Sided And therefore, as no Erafcments are to be made in your Books on Accompts, this Error can be correfted no other Way tl ' ’ making another Error of the fame Sum to balance it on t! Side. This Error was made on Purpofe to ftiew the Learn he muft correct an Error made in the like Cafe. \JViUimn Baker , Efq; Dr. to Cafh . . . £500 i "or fo much lent him upon Bond, for 6 Months, at j per\ • Cent .. iafhDr. to John OJborne ...... £270 0 0 Which Sum I have received this Day of James Jenkins by an'Alignment on d° Jenkins, by d° OJborne . . fcapt .William Andrews Dr.to Sir A’ 0A. Joknfon£2tJs o ( (For my Aflignment on d° Sir Robert, payable to &° Andrew. |Robert Moore a Draft 01 ■ Order Sundry Accompts Drs. to Samuel Grainger £$o to Cafh ...... £66 ll 9 e by d° Moore, payable to John Ash' z. Cafh received of d° Grainger . . . Profit and Lois abated in Compofition [Robert Uxley Dr. to Durov. £$ o] o Pieces, qt. 1 jo Yards, at 6s. 6d. per Yard jHoufe-Expenfes Dr. to Cafh.£70 ” > r fundry Charges paid this Month, as per Book of] Houfe-Expenfes.. , The End of the frji Journal | ( I') 1789 Jan. ij Feb. 2?) 17S9 Jan. IJS9 J= Feb.l6j [Stock Dr. To Sundry Accompts. To Balance, for the neat Proceed of my whole 1 Hate. 1 Kde 1, The firit Line on this Side, contains the whole of what you owed at your Bill fcttingjout in Trade. 2, The B2t2r.ce contains the whole of your Eftatr, ii Cam, C-jJk and Debts, due to you at the clofiog o 3, Every Entiy in the Ledger mud contain fo the Tranfa. no more; though for Ncceffity’s Sake, Cafh Dr. To Stock. To Sundry Accom-pts, received this Month . To Sundry Accompts, received this Month . Tobacco I - H tjTo Stock, at el. 14/. per C. ?|To Cafh, at 4/. per C. . 7 To Sundry Accompts, at 4/. I ics. per C . |To Profit and Lofs gain’d by this Account . 63 14 74 0 76 14 214 ' r . 0 Xete, Ail Accompts of Goods arc balanced either by Prop ar.d Lo fs for the Coin or Lofs on the Sale there¬ of; 01 by Balance for what remains unfold; or by both: In the prefent Cafe, the Tobacco is til fold, and therefore balanced only by Prop: and Lofs for the] Gain, which is very eaSIy obtained ; for as the Dr. Side contains the prime CpH of the Goods, that is. , Bags lb. [To Stock, at ibd. per lb. for . . 48I1026 o Profit and Lofs gain’d by this Ac- 29717 ( * ) 1789 ‘ Per Contra Jan. 2 I By Sundry Accompts . . * . Feb. 28 R By Profit and Lofs gain’d by t - trading.. Note 1, The firft Line 00 thft Side contains the Whole r 0 .1 of your Eftatc, viz. Goods, Cajk and Debts, due to II0 4° IS “■* you at your firft felting out in Trade. -- e, The Profit and Lofs contains the whole of your Gain at the clofing of your Books. 1789 Per Contra _ Cr. Jan. 31_By Sundry Accompts, paid this Month , . . — Feb. 28 _ By Sundry Accompts, paid this Month . . - R By Balance remaining in Hand, carried to the next Ledger.it Note, The Balance of this Accompt (if any) is always placed on the Cr. Side, aud (hews what Afoney is re- maining in your Hands; and the Rcafon is very ob¬ vious, bccaufe no Man can pay more than he receives. Per Contra Cr. *789 Hhds. C. qr. lb. Mark Jan.lfi 3 By Thomas Johnfon , at 4/. , ■ iis.per C. for . . . 10 37 I 15 I H 6 t 7 t 19 3* 20 3 By John Hammond, Efq; atV- uss.psr C. for . 10 37 013 IH 6 i6 7~ 5 22 3 By Robert Moore, at 4/. '15s.per C. for . . . iq 63 1 14 I C 7 3°> — 7? Feb. 17 7 By Martin Unwin, at c/. perC. for.20 76 I 14 I H 7 3® 11 7 6 were fold for; fo, if the Cr. Side be the greater, the Difference between them is the Gain ; but if it (hould happen that the Dr. Side is the greater (as it docs fometimes, through Decay of Goods, or the Market Piice falling) then the Difference is the Lofs t and will always tall on the Cr. Side. 1789 Per Contra Cr. Bags lb. Jan .22 3 By Robert Moors, at ijd. per lb. for (48(1026 7 '7213 6 ( 3 ) >|To Stock, at 2j/. per Pipe . , .16IL 1 4 C0 —— 5 ; To Robert Naore, at zj/. p^rPipe . 20RM 7 5 00 - J.To Robert IhUy, at 1'J.per Pipe . icRU 8 250- RjTo Profit &lofs, gain’d by this Accompl 9 71 °- Tan. I i|To Stock at 27/. ptrHhd. for . . io|BA 1 Feb.15 7pTo Robert Uxicy, at 3c/. per Ehd. for it|RU 8 28 RiToP?ofit&Lols,gsin’d by thisAccompi j 9 Jan. i ! |To Stock at 3 /.per Ell \ ... . |20 384 j 57 Feb.ce biji'oProfit & Lcfs,gain’d bj' this Accompt | 9 u . I20 3S4 72 I To Stock, at lot■ per Yard . . |io :8c ] R To Profit & Lofs gain’d by this Acccmptj , jio iSc ( * ) Jan. 2 3 24 Feb.19 i7§9 iPer Contra Cr. 1 | I '-I L Tip 4 By Sundry Accompts, at 2%l.per Pipe,fori 4 By Richard Remnant, at 27/. per Pipe,! to pay in three Months.. .1 7 By Ijaac Reynolds, at :8/. per Pipe, for| t: By Balance, remaining unfold, at 2j/.i per Pipe, for -------- Tipss Mark 4739 Jan. : Goods that have been fold (for the whole Quan-l tity mult fiend on both Sides, he the Value lets _ or more) then the Difference, as before, will be the Cain or Lofs on the Sale of thofe Goods. sM j|ruJio| I46 Per Contra By William L onfield, Efq; at 2l.2s.per C. for . . . 4 By Robert Moore, at 21. is I per C. for.. . . IR By Balance unfold, at 1 1 1 J 8s. per C. for. Cr. Bogs C. qr. Ib. Mark s cj S cl Per Contra By BrandonCeorge, at 2°/.Ioj.flerHhd.tori By Samuel Fairman, zx.28l.per Hhd. for) 3 ByTho'mas JrJ,-erHhd.for ' By Elias Skinner, at 30/. per Hhd. for By Balance unfold, at 30/. per Ilr.d. , Cr. Hhds .Mark! Jan. 2'. lilly Cadi, at 3s. id. per Ell, for . . . Cr, Pcs. Ells! 6!By Calh, at 4 :.per Eli, for . 2 |Bv Li.fbon Wine, at ior. 2d. i per Yard] 6 By Cafh, at lis.per Yard . . 8415 120 _ 3C0_ .( 3 ) | To Stock, 2 s. id. per Yard, for . . I ' 1 To Profit & Loft, gain’d by this AccomptJ Drugget Dr. _ „ , ■ Pcs.Yds.Mark J i To Stock, at y. 6 d. per Yard, f 0 r| 5 60I T L 1 10 10 — I S To Thomas Shaw, at y. epl. pen | Yard, for.. I30I280 T S 9 4613 4 E. To Profit and Lofs, gain’d by this | Accompt.. "1 . . I 9 2 10 — T/'O Thomas Prefton, Efq: . Dr. Jan. 1 1 To Stock. "Feb. 2S R To Balance one to him, to pay May 14 next . 1, Tee Dr. Side of any Man’s Accompt fhews eat he flands indebted to you; and the Cr. Side civs what you (land indebted to him ; and when the . Side exceeds the Dr. (as in this Cafe) the Balance the Accomptmuiifcc placed oathc Dr. Side, and jSir Robert Johnfon I7 o, John Herbert jen , 1 To Stock. ( 3 ) 1 (Per Contra ' Cr. 1789 1 ■ , Pcs. Yds. Jan. 26I 4 By Wiliam Lowjield, Efq. a t 2t. 6d. per\ I I Yard, for.,.. .| 7)100 6 1789 Pcs. Yds.Mark 'eb. 8 6 By Calh, at 4X. 41!. per Yard, for 5! 60 T L l *3-— 28 R By Balance, unfold, at y, 41/. per [ Yard, for.20)280 T S'° 4*i3 4 1789 Per Contra Cr. Jan. 4 2 By Oporto Wine ;. Peb. 6 J By Calh, received in full. 7 5 By Oporto Wine, to pay May 14 next . . . fhews whs! you are really indebted to him. a, The Price per Hhi. Pk-t, Yard , £11, (3c. and the Quantity of any Sort of Goods, arc nover put undet 089 Per Contra Jan. 7 2 By Calh, received in Part *6 3 By Calh, received in Part reb -24 8 By Capt. William Andreis. Sir Robert, payable to c ( rS~ R By Error on the Dr. Side 28 R By Balance due to me 1, received in Part.. 1 100 — — 1, received in Part r - lcc — — t. William Andreis:s, for my Draft on 'obert, payable to d° Andrews ... 41 246 — —. 1789 Per Contra Jan. 19 3 By Stuffs . . fc’eb. 16 7 By Tobacco . ( 4 ) iCapt. John Smith 1JT0 Stock, to pay the iSth Inftant 1789 Jau.ji reb.24 Capt. William Andrews 3 To Stuffs . . . 8 To Sir Robert Johnflon, for my Draft 1 payable to do. Andrews Dr- I n him, 6 3 42' 246- 1/89 J a r " Sir Humphrey Parfons Dr. 2 To Ca(h, paid in full 2|To Lisbon Wiae - . . - 270- 6 16 ft 22 KdCy When the Dr. Side of any Man’s Accompt ex¬ ceeds the Cr. Side, the Balance thereof muft be placed on the Ct. Sidq, and (hews what he is indebt¬ ed to you. William Baker, Efq ; Dr. To Caff, paid in full. To Ca!h, paid in full To Cafti, for 500/. lent him on Bond, for 6 Months, at J per Cent. IJO. J°- joo- 17S9 jan.3c William Warner 4 To Norwich Craps, 1 Dr. pay in 3 Months . . 8 50 |- c * y i 7 $g| |pe*Cofttra ^•'-l 3|By Gafti receirtiin' filll' . . .1 1 . , 7 3 9 Per Contra- Cr. ,| Jan. t i By Stock . . ■ • ' 1 JJ2. ti8g Per Contra Jan. i j By Stock to pay the 8th Inftant Fd. 23 r By Balance; due - nruK' Pel- Contra l \ i By Stock to pay the 17th Inftant 0 I 6 By Serge, to pay the 20th.Inftant ( g R By Balance, due to me on Bond' . . l’; t5°—!— . 9/ jo—— ' 10 S9°r-i~ l_7£2 J- 1789 Per Contra Cr. Jan. 1 j By Stock . . • • * 1 Pei. 2 : . r By Balance, due to me, to be paid April 30,next 1( ( 5 ) 17^9 Brandon George Dr. Jan. 3 2 To Frcnck-W ine to pay in one Month • Fes - 12 6 To Lish;j-\\ T \ne ... • 17S9 Houfe-Expenfes Dr. y.i.v. 31 5 To Cafli for fundry Charges this Month - Fd. 2- 8 To cafh for fundry Charges this Month . [Oporto-Wine Dr. 1789 I Hhds. Mark Jan. 4 I’XnThimas Priflcn, Efq; at ll.per Hhd. 3 TP 3 35- Fib. 7 i'TaTkomas Pnflon, Efq; at 9 l.per Hhd. 10 TP 3 9° —- f R[To Profit & Lois, gain’d by this Accompt 9 30- 7 > \ i7 ? g. ibamuel Fairman Ja«. 5 2 !To French Wine t 7?9 'Elias Skinner Dr. Jar-. 6 2 To 0per to AVine, to p3y the 12th Inftant Fd. i 5To Sundry Acccmprs ." . (5 ) 1789 Feb. 5 28 R Per Contra By Cafli, received in fail By Balance due to, me '• I ^ 1789 Veb. 28 Per Contra Cr. R By Profit and Lofs . . . . Nate, This Aaomft mull not be balanced by any thing elfe but Projit and Lofs, becanlc the [cveral things that are made Drs. to Calh, arc of no eftimatiou in the Mercantile Way, but are an entire Lofs. 1789 '& 6| Hhds. Mark By Elias Skinner, at 9/. per Hhd. for 3 TP By Elias Skinner, at 9/. per Hhd., for 2 TP Thomas Shaw, 11L per Hhd.' for ioTP 9 S 9 N 17S9 Feb. 28 1789 Jan.12 Feb. 1 18 Per Contra R By Balance due to me Per Contra 3 By Cafli, received in full 5 By Sundry Accovnpts 9 By Cafli, received in full ( 6 ) J?“* 9 2 To Broad Cloth, at 7/. per Fllid. for 7 K I 2 40 — - tii.u 6ToSnndryAccompts, at 7/./’rrFbd.for 0R.M— 28c — - 1 ’! 7 To Robert Uxlej, at -l. pirYbA. tor toRU, 8 70 — R.Te FroSt £; Lofs, gain'd by this Accompt 9 7 710 ■ 1739. I William Lowfiield, Efq. Dr. j | j Jan. iOj 2 To Hops \ . . . . . 266] 3 — 26' 4T0 Shalloon ... . . .3: 1210— 70: 4T0 Norwich Crape, for William Warner’s Af- | I | n Cgnment on him . . . . Si 50-- ■ dsm ‘ 7§9 Thomas Johnfon Jan.is 3 To Sundry Accompts Jai.. 19' 5 To John Herbert, at 20c. per Yard jioja^o Fr b. 28 fJ To Profit & Lofs, gain’d by this Accomp; I I 1789 John Hammond, Efq. Dr, Jan.zz 3 To Tobacco, to pay at biindry Times . l i £ 6y_| j (' ) Per Contra ,Cr; _ , . Hhds. Mark. Jaii.u] 2 By Sir Humphrey Parfonp at 8/.' per Hhd. for . . . . . 13 ?ByCafh, at 8/. us. per Hhd. for ‘ 5 By Elias Skinner, at SI. per Hhd. for.. By Brandon George, at 8/. per\ Hhd. for. 7By Ifaac Reynolds, at 8/. per Hhd. for . . .... . S By 7 homas Shaw, at 8/. per Hhd. 1789 Feb. i 28 R By Balance; unfold, at 7/. per 1 1 Hhd. for. for El Per Contra 3 By Balance due to me . ... Cr. Per Contra F. By Balance due to me ... . Cr. ; ’ er Contra 2 By Capt. William Andrews, \ Yard, for .... . Cr. Pcs.Yds. atat.prrl 1 . . . |2cb;o 1789 , Ft k 9 " 2,8;b| 2 V°| 16—— 34 r 112 r ■ y6j_ „ s u_ Per Contra Gi 6 By Sundry Accompts. " By Balance, due to me, payable April aotli nt pi • 24U- IplMf M ( 7 ) , 7®9 Jan. 22I i7 3 9 Feb- 2; t 178 - 9 I Jan. 25I 1789 Jan. 29] Feb.- 1 ( 7 ) IPer Contra 3 By Canary ........ ' By Lijbon Wine, on Demand . Per'Contra Cr. S By Cafli, received in Full, by anMignment on James Jenkins . . Per Contra Cr. 4 By Sundry Accompts . . 4 By Robert Uxley, at ioj. 6 d. per Ream, for 6 By Lijbon Wine, at nx. - per Ream, for 7 By Robert Uxley, at iox. 6 d, per Ream, for Cr. Per Contra ByPaper. By Ifaac Reynolds, for E. Skinner 's Note d° Unwin, now given to I, Reynolds . By Balance, due to me. 2')2jIo] no *57 I I I I I •( 8 ) il2o JM.zd •Norwich Crape Ur. i Pci. Yards.) 4 To Robert Uxley at p. 6.7. per Yardl R-To Front and Lots earn’d by this Ac I compt.1 Dr. . Robert Uxley £?\ 2 ?iro Paper . £ib. 19, 6-r 0 f. e rg e . I5 | 7 To Sundry Accompts . . 5R'-a TttDur °y ' ‘ '.'•'V “jR-Xa Balance, due to him . ..... .’IQ 33 * : •I 9 it % I Raac Reynolds .Feb. 3 5T0 Sundry Accompts id 7To Sundry Accompts DrJ Duroy 5T0 Jfisc Reynolds, at 6r. per Yard, for|.;cj / )ooj ;S RjToProixtand lofs gain’d by his Accdmptj Sagathee i jTo Ij'aacReynolds, at 2 s. (d.per Yard) 2Sjk;To Profit and Lofs, gain’d by this) 1 ‘ Accompr . . X.| Dr. Pcs. Yardir Per Contra . Cr ' 5 /-T J -|T- 1789 ; Pcs. iis-, ; • • Jan.io 'j By Sundry Accmnpts, at 4.r./>rr Yard > . ' || \ ; . 'for 'I \ .. . . 4c 640- 12S—— peii. 14 "7 By Samuel Grainger, at 41. per Yard ,J |, for ... . 4 6410 12 W— 28 R. By Balance, untold, at y.bd.fcr Yard 1 |;| for -s . • i- . -yfi 896 to T56 t 6 ,~ _ ' - ICO l6cc ■ ■ ' 297 ; M|'_ Y7S9 : : Per Contra 29 'tjfff'Norjjick Crape t'-i- J 5 'jlBv Sundry Acconi f,<) Per Contra !>. 2 j By Sundry Acco •2J It By Balance due Cr. ; ' __ M : . V 19 42. — “ 14 6 By Samuel Grainger, at ' 6 't. 6 if. per Ya'rdjfojf jc ic 27 8 By Robert Uxlev, 'at'6/. 6^. />£)’.~Yard|io|i JO 8 28 B. By Balance, unfold, at 6/. o 7 . per Yard|2o!roc to j (■ By Samuel Grainger, at 2s.rO’f.perYarti.per\nTi\ oo|ioSo,IO| tv - ’ '• |jooli20Q |; : ~ TUT . ( 9 ) | EjTo Sundry Accompts Serge Dr. 789. Pcs. Yd. j.i'o 6 To Sundry Accompts, at is. per Yard|iooli4o& ] 80 R To Profit and Lofs gain’d by this Ac -1 I compt , Profit and Lofs Dr. , fo Richard Remnant, loft hy the Rebate of 43;/. for 3 Months, at 5 per Cent. . . ^ Jobs Hammond, Efq; loft by an Abatement. • r To Samuel Grainger, abated in Compofition To Houfe Expenfes.. £ To Stock gain’d by two Months trading . ; ' Kate, This Accoinpt is always made Dr. to Slock for the ' Balance thereof, if there be a Gain in the Trade, and Cr. by Slock if there be a Lofi : and the Keaton is ob¬ vious enough; for if there be a Gain, it is evident that the Goods were fold for more than they were bought for, and therefore Stock null be Cr by Profit ■ and Lofs for the lame: the contrary, if there be a Lofs, which feldom happens to a careful Trader. Admit, therefore, a Man’s whole Stock to conGIl of hut one Sort of Goods; hence as that is his Stock, the prime Ccfi thereof, and the Gain mu ft go together to balance the Cr. Side, which will conGll of what - was fold at an advantageous Price; For the Difference between the prices of Goods bought, and feld.out advantageoufly, mud be the Profit arifing from the fafe of liiak Goods: and as that mud be placed onthe Cr. Gdc of Stock, fo Profit and Lfi rhud be Dr. to Stock, for the" lanSfeBalance or Gain, and not to any , thingelfc. . 1 1. Suppofe the Merchant’s whole Stock Ihould confifl of Pepper, which is' worth 68 1. 8 s. Pare r, then it miiB.be Pepper Dr. I Stock Cr. • To Stock ... 68/. 8r. | By Pepper - - -68/. 8s. 2. Suppofe the Pepper to be all fold upon Truft to So- ' iert Marc for 72 1. 13 s. 6d. then is Robert Moore Dr. I Pepper " Cr, ToPepper 72/. 13; Gi. ( ByRoheitMoore72/1316/. | 3. To balance this Accompt; as there is a Gain upon j the Sale of the faid Pepper: lo for that Gain you mufl ( 9 ) Feb. a8| Per Contra Cr.; 5 By Cafh received of John James, for Shaw’s ufe 8 By Sundry Accompts . .... Cr. Pcs. Ydi.| I By Robert Uxley, at 15^. per Yard .1 id I ^ ' .Mia By Balance unfold, at is. per Yard . | 90)1 a6oj - |ico|moo|. Cr. gain’d by tbe Rebate of Joo/. Per Contra By Martin Unwi at j perCent. By Tobacco . . By Pepper . . . »R By Canary . . R By Hops . . . R By French Wine . R By Holland . . R By Broad Cloth . j R By Shalloon . . R By Drugget . . R By Oporto Wine By Li/bon .Wine . By Stuffs . . . By Paper . , . By Norwich Crape By Duroy . . . By Sagathee . . R By : Serge ... 4. To balance the Accompt of Projit and Lofs, you! mud make Profit and Lola Dr. I Stock" |To Stock - - 4/. gs. 6 i. J By Profit and Lofs4f.5r.61f.. 5. Then becadfe Robert Moore has not paid for the) ' Pepper , to balance bis Accompt, yon mutt make Balance ' Dr. I Robert Moore C... To Robert Moore 7a 1 . 131. 6 d. | By Balance - 72/. 131.6il Lajily, To balance the whole Accompt, yon mud -Stock, Dr." I Balance Cr. Tobalance . yaf. 131.6«f. | ByStock - 72/.131.61I. \ Hence it appears, by taking a furvey of rhefeStatings, that Stock Hand* Cr. both by Pepper for the prime . Cod, and by Projii and \Zofs for the Gam thereon; and that Sled is Dr. to Balar.ccjot the whole Value ol the fard Pepper fold to Advantage, which is equal to thc Pnoir Cojl aid the Prejit taken together. r ' Per Contra ■ 14 6 By Cafh'received in Part 2& 8 By Sundry Accompts . 28 11 By Thomas Preft on, Efq; due to him, to be paid ‘ May 14th next ... . i . . . . —! R By Robsrt'Uxley, duetohim i . '. ... —: R|By Stock, for die ricet Proceed of my whole The TRIAL BALANCE. - French W ine . . . - Holland .... =- Broad Cloth . . . j shalloon .... 1 Snigger . . .. . , - Thomas Prefldn, Efq; —ISir Robert Johnfon . , —[John Herbert ... — leapt. John Smith ■ *• —[Capt William Andrews —{Sir Humphrey Par Tons - Wiituuu Baker, Efq; . " — William Warner . . Brandon George . . 2 Honfe Expenfes . . . — Oporto Wine ... — Samuel Fairman . . — Elias Skinner . . . ^jd 6 martin U Eijbon Wine .- . . , William Lowfield, Efq. Thomas Johnfon t [John Hammond, Efq. _|Robert Moore . . John OJbbrne . , Richard Remnant —\Noraich Crape —I Robert Uxley - Ifaae Reynolds . - Dnroy. - Sagatbee ... ^ ! Thomas Share, . - Serge ..... : Profit ana Lofs '. - Samuel Grainger . 1. Msojd HY the C A S H-B O O K. ft ( I ) 17-39 I Jan.x| Ijj IJi i3| =jj 2° (Cafli. Dr. 1 To Stock .' . 2 To Holland, received in fall. 2 To Sir Robert Johnfon, received in Part . . 2 To Elies Skinner, received in full 3 To Lijbon Wine, received in full .... i To Sir Robert Jobnfon, received in Part . . ? ToCapr. John Smith, received in full , . . 4 To Canary, received in part. 4 To Richard Remnant, received in full for his early Payment. 4 To Norwich Crape, received in Part of William 9 IS 21 2 : 26 Calh Dr. } To Balance brought from the laft Month . . < To Elias Skinner, received in Part . . 5 To Thomas Seas, received 01 John James, for ' Shns’sUfe ... ' To Brandon George, received in full . ... j T o.Thomas Prejlon, Efq. received in full . 6 To Sundry Accompts received in full . . . £. To John Hammond, Efq. received in Part l To Samtsel Grainger, received in Part . 7 To Elias Skinner, received in full .... g To Thomas Shoo, received in full . . . . f. ToJotnOJbornSjTSzeivecLirsMloiJamesJenkwi { To Samuel C-rainger, received in full of a Com. poGtion.. Erie 1. The laft Tree- but three, marked with Erm in the Maigin, was done on Purpofe to Ihcw the Learner bow to balnce it in the Like Cafe; which fceontbeCr.Sice. *, The ErrornrcS:oot be added with the reft of the Money when st is carried to the Ledger, becaufe il ( /. ,s.,c. 94« n| The end of the ( i ) Per Contra y - Cr. By'Sir Humphrey Jdarfons' paid In full . . By Tobacco, paid in full . • . .. • D By William Baker, Efq. paid in full, . . . 4 By Martin Unwin, paidin full . ... . .... By Houie-Expenfes, for Sundry Charges this Month.’ . . . , • By Balance, remaining in Hand, carried the next Month .. Per Contra ... Cr. By I fane Reynolds , paid in part .. r . . By .Thomas Shaw, paid William Smith, .by or der of do. Shaw . 6 By Serge, paid in Part . . ... . 6 By Lisbon Wine paid in Part . ... By Robert Uxley, paid in Part . . . , By Tobacco, paid in Part. [By' William Baker, Efq. paid in full . . . By Error on the Dr. Side. By Thomas Shaw, paid in full ... . By William Baker, Efq. lent hint on bond for 6 Months, at J per Cent. . .... . . By Robert Moore, for his Draft on me, payable to John j$sh, or Oder . . ... .' . . By Houfe-Expenfes, for fundry Charges this I Month.• •• • • R By Balance, remaining in Hand, carried ’ next Month A'w; I. The lift Line but ninci having the Index pre.- fixl to it in the Margin, (hews that it was inferred no balance the Erior committed on the Dr. Side of this accompt. | 2. The Erroiunull not be added with the r ft of thej Money, wh&jt-is carried to the ledger, bccaufe: was never paiJVjirb,,. firfTCdfli-Book. % ft ( I ) THE BOOK of HOUSE ^EXPENCES. Houfe-Expences Dr. to Cafli. [Paid for 3 Rabits . .' . . . " a load of Hay. a Chi (hire Cheefe, wt. 57 lb, ; per li . a Firkin of Batter, wt. 56 lb. at id. per lb . a Load of Straw . . . . the Baker’s Bill .... a Suit of Apparel . . . 6 Mahogany Chairs . . the Coachman’s Bill . the Batcher’s Bill . , . 2 lb. Saafages -. . . Turnips and Potatoes Endive and Celery . ■j- lb. Flour cftnnttard the Brewer’s Bill . . the Smith’s Bill .... 3 Quarters of oats, at 1 ;s. />er| Quarter. 1 Quarter’s Wages for the Cook a Gooie.- . a Sett of China Ware . . . a Grofs ot beft Corks . . a Turkey ....... 2 Fowls ’. I Quarter's Salary to theCoadimai 1 Gloucejierjhlre Cheefe, wt. 21 11 the Baker’^B511° 2 Hair Brooms . . 5 Hearth Brodies a Gammon ol Bacon 2 Quarts of Peafe . the Butcher’s Kill . rloufe-Expences Dr. to Cafh. /. r. d- /. r. a FefX J aid for a load of Sand '. 0 6 c the Houfe maid, fora Quarter’s Wages 1 < the Brewer for a Barrel of Beer . 0 10 c , for Potatoes.■ • * 0 0 : S The Smith, for mending the Po- ' ker, Tongs, and Fire fliovel: 0 2 < ■ 6 for mending the Jack and Spits . c 21 7 the Carpenter, tor mending the Shelves in the kitchen, .. 4 . b 7 < 8 the Butcher’s Bill. i 9 213 the Baker’s Bill. 0 19 ti 10 for 6 Chaldron ofCoals . . . . 9 0 ' 0 11 the Mafon for mending the Kitchen Floor . 12 ■ 6 IS the Footman, 1 Quarter’s Wages . 0 0, the Cook’s Bill for Greens, &c. . 7 ’ 8 4 the Chambermaid, a Quarter’s Wages ‘. 0 for a new Stove in the Parlour . 4 10 « l6 9 0 ditto .... Diningroom , 6 0 c fl the Back-maker for forne Brewing Veflels. 7 8 0 18 the Cooper for fix new Barrels . 7 6 x 9 the Copper-ftnith for 2 new coppers 9 M 6 . 20 21 the Bricklayer for fetting the faid Coppers. the Smith for Ironwork to the fame 5 3 3 ' 17 6 22 for a Mill to grind the Malt . . 1 16 - 39 0 23 for a Quarter of Malt and rolb. of Hops. 4 0 24 for a Load of Hay . 1 : 16 0 25 26 ditto . of Straw c ) 18 0 the Baker’s Bill [ ij 0 the Butcher’s Bill. ! 16 6 2: for 1 Dozen of Candles . . . , > 7 c — — - 12 .9 The End of the Jirft Book of Hotife Expeufes. H 2 .. 7 CI 2 ( 1 ) The W AST E-BOOK. London, March i, 1789. [An Inventory of my whole Eftate, con¬ fiding of Money, Goods and Debts, owing to and by me Jorn Simmons, taken this Day; and is as follows, viz. J J. RUj j: IR J. IR J.WBj I J J-' J- Imprimis, I have in ready money . J. RU hem, 5 Pines of Canary, at2j/./>tr 7 p; p e ■ ..s j. T t 44 Bags of Hops, tvt. 142 C. 2 7 qrs. at 23 i.per C. . . . f T. R U| 10 Hhds. of French Wine, at 1 ' 3 o/. per F.hd. . . . J. T S 20 Pieces of Drugget, qt. 2S0 ? Yards, at -s. i-i.per Yd. 5 2; Hhds. ofLifeWine,at7/.? ;■ Hhd. . .... .5 j 5 Pieces of A ; o#“7»/ri Crape, qt. 7 S9S Yards, at 51. kd. per Yd.J /. f. « 8099 4 12 } P 46 13 175 o 156 16 20 Piec 2co Yds- ? :s of Duroy, qt. : at O;. per Yard' y 90 Pieces of Sagathee, qt. 1080 ? Yards, at is. 6 d. per Y r ard j 95 Pieces orberce. qt. 12:13 Yds. 1 st Ij. per Y'ard - - - ( <11 ” ; - r >n owes me - Elq. on bor.d . c paid .3/'r//7 m l.O'afield, Efq. if Johnfon . . -l.imviend. Efq. to be p ■a 20 ner.t . . . 128 13 256 14 : am indebted as follows: viz. ^ l/ir - 9° 0 Robert Viuej . . .322 10 C 2 . ) London, March-2, 1789. 7- Sir Robert Jphnfbn has' paid me in full . , lieu. This being a very plain Cafe, 'the Learner, ,1 prcfumc,' by this time, can tell that Cajh muft be made Dr. Sir Roller! JohnJin ■ '■ for the fum received, ana Sir Met! Johnfon, Cr. byCajh for th{ fame Sum; and therefore for ll\e future, in all fucli Angle Cafes of paying and receiving Money, and of buying and felling wares, either upon trull or prefect Payment, I.lhall omit any further ■ inllruclions concerning them, imagining what has been already - iaidtobefuScient. ’ . .. % J- ] Sought ok. Janies Allen, at Carravsay's CofFee-Houfe. tlie goad .Ship. Janies-, Burthen 300 Tons, or there! about, for 1500/... . 7‘ s ‘. ~ ' Paid 5 per Cent. down _• . ^. . 7J 0 p. '.^nd the jeftiii.j Days ; .. 1/125 0 c f have alfo ordered her ,to he repaired and fitted out with all (peed. ,for a Privateer againft tlie French . A'efe, This may be journalized two ways, via.- ■ i\.' 1 1, Make'Ship James Dr; to'; James Allen for the whole" Sum, and James Allen Cr. by Siiip James,- for the fame Sum.' -Next make James Aim Dr. to Cajh ini the Sum paid him, and Cajh Cr. : by James Allen for the lame Sum. Or, '• ' ; 3. ibin james, Dr. to Sundry Aumjls for the whole Value; then . make ’Cajh Cr. by Ship James for. the Money paid down, and 1 James Allen Cr.' by the laid Ship for what 'remains due. ’T Have •" made choice of this latter Vtfay, - . 7- Sold to Jim Herbert, 7 D Part of the. abovefaid Ship James, .and received prefent Money •• . . Nele, The Part of the Ship James, in this'Cafe, is to be eileemed as Gauds, and then it will be cafy to conceive,, that Cajh mult be Dr. 10 Snip James for the Sum received, and, Ship James Cr, be Cajh for the lame Sum. J Sold to Capt. J bn Smith ^ Part of the Ship James, and received prefent Money . . . . . . I have alfo agreed to his going mailer of the faid S|iij 1 . , - 9 r Paid J,im:s A l:v. in full for the Ship James , , . . J, Sold to William Baker, £fq . jD part of the abovc&id Ship, lor which he is to pa)' in 7 Days . . ... J; ( 3 ) | London, March 12, 1789. }. By an unlucky Accident laft Night, 5 Iron Hoops broke oft'from one of the Hlids. of Lisbon Wine, in confeqtience of which, one of the Staves gave way, whereby about 6 Gallons only were fared, which I ordered to be bottled oft'; the reft was entirely loft. The Prime Coll: of the faid Hhd. was. "etc.. Notwithllanding that Come of the Wine was faved,.yet as it was not intended for falc, the whole Hoglhead mult go to the Accotnpt of Prop and Lots, which mull be made Dr. to Ujhn Wine for the prime Cohof the raid Hogthud, awl UjtonVhm mull be made Cr. by Profit and Lofs for the faid Hogfhead and jr, °old to Robert Ux/ey■ ~ part of the Ship James, for . ///«?// Baker, Efq. has paid me for his ^ Part of the J.'sold a Pipe of Canary to William Deih, for which he j paid me in full. ■— - : - 2T - Ji'Sold to Sir Robert Johnfon 20 Pieces of Drugget, qt. 200 Yards, at p. (sd. per Yard. ( 4 ) London, March 27, 1789. Paid 'Thomas PearceRigger, for rigging the Ship James ] Paid Dryden Smith, Builder, for his repairing the Ship ' James .. J.Paid Nathaniel W eft all, Painter, for Painting the Siipl 1 James .. Paid fundry Charge Expences . . this Month, as per Book of Houfe- 1 j Richard Lamb of Harwich, fends me Word that he has bought for my Accompt, purfuant to an Order feat him the 4th of lad Month, ioo Quarters of Wheat, and fhip’d it on board the good Ship Swan, William Lyon, Mailer, and conlign’d it to Jacob Van Hoove of Amfterdam, to fell for my Accompt. That he alfo paid fundry Charges on flipping it, as per Invoice, all which, with his Commiffion, at i per Cent, coipes jut make Voyage to Amjhrtbm , confi&nM to Jacob Van Hoove , Dr.f to Richard Lamb of Harwich, for the whole Coft of the fold Wheat} md Richard Lamb Cr. by Voyage to Amjlcrdavi, for the fame Suit!.' ylichard Lamb, of Harwich, has drawn a Bill on n_ ggt.Ss payable to William Angel, or Order, the 30th Infant, which Bill I have this day accepted, and be¬ comes due May 3 next, including the three days of Grace.. Note, This is not only transferring the Accompt from Lamb to Angel and by your Acceptance of the Note Lamb is paid, therefore make Lamb Dr. to Angel, and Angel Cr. by Laid, both for the Value of the faid Note. Or the whole Entry might be omitted till the Day of Payment, and then make Lamb Dr. to Cafti, and Cajh Cr. ,by Lamb ; though I have ufed the former. Paid the Blockmaker’s Bill, for the Ship James . - .5 -- 1 . Sold 10 Bags of Hops, weighing together 30C, 1 qr. at 2 p. per C. to Robert Uxlcy .| Paid the Ship Chandler’s Bill, for ieveral Guns, fmalll Arms, Powder, Shot, and other Stores, for the Ship ... ('5 ) London, April io, 1789. So& to William Evan!, rartof the Ship James-, and! ' ’•Reived prefent Money ........ fioidto Jama Jsckfon, ^ Part of the Ship J«bm, atldl received prefenc Money .. . ... , . . 1 I'-old to Tlomas Jonas, part ofthe Ship Janies ' received prefent Money.. John Hammond has paid me ia full (Sought of Janies Cray, ioo Bags of Pep. 7 1 . | - per, containing 5252 lb. at 10/. per lb. * -• I and paid prefent Money . .... [Which Pepper I have fhipped on board the good Ship Mary, James Wilder, Matter/ and confign’d the fame to Jacob Van Hoove of Hmfterdam, to fell for my Accompt. Paid Charges on flapping the faid Pepper 7 as per Book of Charges of Merchandize 5 V- i, f I 3 S 10 O KcU, As the Pepper is confignM to J. Van Hoove to fell for youi. Accompt you mud nuke Voyage to Amjltrdam , confign’d to 1 Vs* Hcdtc Dr, to Cara for the whole Expenfe, and Calh Cr. by Voyage to Aaficriam , &c. for the fame Sum, yjehn Adams has infured my aforefaid Adventure ofj Pepper, at the Kate of 5 per Cev.t which I have paid him •Attfe, This being an Additional Charge on the above Voyage, you muft make the faid Voy2ge Dr. to Cafti for the Money laid ana Calh Cr. by the fame Voyage for the fame Sum. -27.. .Paid John Jones, Butcher,, his Bill on the Ship James William Warner, has paid m Paid Sundi y Charges this Month, as per'Book of Honfe-] J Paid Janies? hatcher. Baker, Ills Bill on the Ship Jan. J.Faid John Fref-rid. Rope-maker, his Bill on the Ship] s. d. • 125 - — '125 _ _ -140 710 . 7 ~# 10910 6 34 7 - 39 1610 86 18 6 4617- ( 6 ) London, May 3, 1789. 1 /• • ]• Paid Richard Lamb’s Draft on me to WiUiam Augci which became due this Day, including the three Days of Grace. Note , By looking back to April' 2, the Time that you accepted the Bill, there was a Dtre&ion to make R Lamb Dr to Wiliam Angel, which difeharged the .-*.ccompt or Lamb; and now. as \ou have paid the fame, whether to IV. /4n£«himfelt, or any other ptr'on that may have received it of him, it matters not: to you muifc make William Angel Dr. to Calh for the money paid, and Calh Cr; by William Angel tor the fame fum. Paid John Pepwell, Anchorfmith, his Bill on the Ship James . J- Ij Phis day the feveral Proprietors of the Ship James gave me a Meeting, and paid me their feveral and refpeftive Pans of the foregoing Bills, except Robert Uxley, viz. John Herbert .70 17 o John Smith ..70 17 0 IViltiam Baker Efq. . . . 70 17 0 [notpaidl RobertUxley 70 17 0 Sir Robert Joknfon ... ?o K] o William Evans . . , . . to 17 0 James Jackfon . . . . . . 70 .7 0 Thomas Jones .70 1 0 Note, As tbefe feveral Payments were made upon the ccomotof the Ship James ; to Calh mull be made Dr to the faid Ship for the kme, and Ship James Cr byCaih tor the likefcuni. 2. RobertUxley , bcitig one of the Proprietors, lias no. paid his part nor is there any occahon for it, because you Band largely indebt¬ ed to him already; and thereiore you mull make H, Uxley, Dr. to Ship James tor his Part, and Ship James Cr. Or, you may make Sundry Accompis Drs. to Ship James, viz. Calh for the Sum received, and R. Uxley lor his part, and ShipJawej Cr. by A un- dry Accompts for the whole Sum, I have followed this laft Me- • Paid Robert Uxley in full. — •-12-■- J. Received Advice from Jacob J'an Hoove, that the Ship Mary, in which 1 had I to Bags of Pepper, was un¬ happily loft on the Cocft of Holland, and no part of her Cargo faved. The Value was. Note, By looking back to Apiil 25, you will find that thefaid Pep¬ per was iufured by John Adam, who uowfbecomes your Dr. lorthefame, by Virtue of that Iniuranrc; thereiore you muft make John Adami Dr. to Voyage to Amjleidam, for the laid Sum, and Voyage to AmUcrdam Cr. by John Adams for the lame Sum. j C 7 ) London, May 14, 1789. J.jjacsi Van Hoops of Jmfterdam, -writes to mein his Letter of the 6th Infant, that he had difpofed of my too Quarters of Wheat, configned to him at 16 Guil- dirs, 12 Stivers per Quarter, amounting in the whole to 1660 Guilders : That he had alfo paid for Cuftorn. and other neceflary Charges, which, with his Com miffion, came to 48 Guilders , 17 Stivers, to be de¬ ducted. And that the neat Proceed was 1611 Guil¬ ders, 3 Stivers, which at 33/1 4 d. per l. Sterling\ amounts to.j Foie i, A Stiver is 2d. Fieri, and a Guilder is 40^. See Schodm. Aff\ p. 8s. 33J. 4 d .: 1/. .*: 1611 G. 3 St ; 161/. s/. 3*§ 2. As Ac above Whit wasconfign’d to Jacob Vtx Hoove, for 1 nwn Accompi, fo he becomes your Dr. whenever he difp if it, and therefore you mult make Jacob Van Hoove's Accompt 'uircnt Dr. to Voyage to Amjietdavi for the neat proceed c 1 ''' ime; and Voyage to AmJtcreLvn Cr. by Jacob Van Hoove fo (Sold 1 Pipe of Canary to William Coles, and received of him for the fame .. [Ship James having been out upon a Cruife, has taken French Merchant Ship richly laden, homeward bound, which was ranfomed for 40:00/, Kalf of which, viz 2090c/. belongs to the Matter and Men, and the oihei haifto the Owners ; mv half ofwhich Ihave received and depofited in the Bank of England , and conics t Kid!, As the Money which you have received was upon the Ai compt of Ship James: fo Cafh muft be made Dr. to the faid Shi for the Sum received, and Ship James Cr. by Cafh for the fair ■This Day had iocoo''. Bank Annuity, bearing Intereft jJ.per Cent, transferred to me at 94/. per Cent. The refl of the Money! have taken home. Kste. Ia tins Cafe von rauft make Bank Annuity Dr. to Cafh for tf whole fam exceeded, and C*fh Cr, by Bank Arr.ui for the fair Sum. The remaining part being taken home, theieneed cothir be faid about it, bec2ufe i: was underilood to be in vour ow PotTeEon before. Or. you may make Sundry Attempts Drs. 1 -Bank .'f-tir^forthe Sum paid for the &ockbought, and ProSt at Lofs for the Brokage: then make Cafn Cr. bv Sur.diy Aizcr.i for the whole expeme. hither way will be right, though 1 ha 1 uted the former. ( 8 ) London, May 25, 1789. J. My prefen t Dwplling-Houfe being out of Repair, 1 have, by Order .of Thomas hrejton. Lfq. (my 1 and. , lord! employed James Hart , Joiner, and have paid him in full.. Note, As you are not to be at the Charge of repairing your Houfc yourfelf; fo you muft make your Landlord Dr. to Calh for the Money you have laid out on it, and Calh Cr. by. your Landlord for the fame Sum. 1 .1 have infured to James Allen, 200/. on the Golden Fleece, John Abney, Matter, bound to Jamaica, at 4/. per Cent. Premium. Foie, As you are the Underwriter in this Policy of Infurance, for the fum of 200/. at 4 1. per Cent the faid James Men becomes your Dr. for that Sum, he not having paid the Money down : Hence if James Allen be made Dr. to hjurance Accompt lor the aforefaid 'Premium, and hjurance Accorr.pt Cr. by James Allen for the fame fum, the Accompt will be tightly Hated. t Paid Sundry Charges this Month, as per Book of Houfe- Expenfes.. J. Received from on Board the Dolphin, Jacob Swaert, Matter, the following Goods, viz. 1000 Reams of fine Paper, 120 Pieces of Holland Cloth, and roo Pieces of Long Lawn. J. Which were confignedto me from Abraham Van Schoo ■ ten, Merchant, at Roan, tofellforhis Accompt, for which I am to have 2 per Cent for Sale, and 2 per Cent for Employment, and am to make Returns in Norwich Crape, Duroy, and Broad Cloth, as per Advice. Paid Freight, Cuftotn, and other incident Charges on Receipt of the fame ........ Felt. As you have received the Goods for the Accompt of Van- Sckooten, and not for yauifelf, and having the Security in your own hands, for the Money that you have laid out for him; fo you rautl make Goods for the Accompt ofAbrahamVan Sckooten Dr. to Cafh for the Charges, and Cath Cr. by the faid Goods for the fame Sum. T Sold to James Eaton the 1000 Reams of Paper, for the Acsompt of Abraham Van Schooten, at 6/. per Ream, for which he has paid me in full .. Note, As James Eaton has paid for the Paper, fo you muft make Cafh Dr. to Goods for the Accompt of Abraham Van Schooten, for the Quantity of Paper and its Value, and Goods for the Accompt of Abra¬ ham Van Sc beoten Cr. by Cafh for the fame. ( 9 ) London, June 8, 1789. J- J- J J J old to Sir Robert Johufon, 120 Pieces of Holland, tor the Accompt of Abraham Pan Scheoten, at 3/. per Piece, for which he is to pay in 10 Days .... KcU, As Sir Robert has not paid for the Holland, you mult make him Dr. to Cooii for the Accoapt of Abraham Van Schootcn lor the Value of the Holland, and Coedsfor the Accompt of A. V. Schootcn Cr. bi Sit Robert for both Quantity and Value. Sold to the above Sir Robert Johufon iro Pieces of Long Lawn, for the Accompt of Abraham Van Sckooten, at 2A lot. per Piece. Received prefent Money . . . /.ico 0 0 The Reft in !2 Days.150 0 c $tec i, This may be Journalized two Ways, as at Jan.. 23, but take this method, viz. make Sundry Attempts Dr. to Goods, for the Accompt of Abraham Van Schootcn for the Value of the long law t Cafh for the Money received, and Air Robert Johnfon for the Reft. Then make Goods for th: Accompt of A. V . Schootcn Cr. by Sub dry Accompis fo* both Quantity and value. 2 , T.if being all fold, you niavclofe the Accompt by making '' the faid Cod j Dr to Sundry Accompts , viz. to Profit and Lofs for the 'dv.-nta»e you received by your Commiffion, atid to A&ra• Von Schools Attempt Current for the neat Produce : then make each oi them Cr by Goods for the Accompt of Abrakam Van Schootcn for their refpe&ve values, and ’tis done, Samuel Fairm.au has paid me in full . . ... • Sir Robert Johnfon has paid me in Part . . . . . - Sold to Samuel Fairman lo Ehds. of Lijbon Wine, at io/.psrHhd. . . . J'JVilliam Lo-vjield, Efq. has paid me in full . h--- 2 4—- J.iSir Robert Johr.fin has paid me in full J.jDue to me Hall a Years Dividend on iooool. Bank An¬ nuity '.; . „ /. t. I 360- *s°r- 36° IJO 13 ( 10 - ) London, June 27, 1789. Bid to James Hicks to Hhdsi. Lijbon Wine, a per Hhd. and received prefent Money . Shipped on board the Goodwill, William Higgins, Matter, ■g f 56 Pieces of NorwichC rape, qt. I < 1 Yards, at 4s. per Yard : - - J j 79 4 o Pieces of Doroy, 'qt. 300 Yards 3 ' t 6s. (si. per Yard ... ...5 1# . ° 22 Pieces of Broad Cloth, at 18/. ? , ' per Piece, (paid for) . . . 5 ^9 Charges thereon as per Invoice . io 7 6 My Commiffion on 683/. is. hi. at^ ^ r „ ^ 2 per Cent, Paid fundry Changes this Month, ; Expenfes . .. All which go conftgn’d to Abraham Van Schooten , Merchant at Roan, for his own Accompt and Rifque. Nate I, As the foregoing Goods are confign’d to Van Schooten, fori his own Accompt, and not for yours, fo whether they ever come to his Hands or not, you mutt make Van Schooten's Accompt Cur-' rent'Dr. to Sundry Accompli for the whole Charge, viz. To Norwich Crape for its Quantity and Value. To Duroy for the fame; To Cajk for the Broad doth, becaufe you have bought paid for if, but not entered it in your Books, and alfo for thej Charges on Shipping j and To Profit and Lofs for your Commiffion. (fjThe Commiffion comes to but 13/. 131. 1 d. 3 qrs. thoughj put down 13/. 13c 3d. which thing is often done, not by : take but for the purpofe. ‘ 2. Then make each of them Cr. by Van Schootens Accompt Curi for its relpettive Quantity and Value, and the whole will be] right. 3. The Difference between the Dr. and Cr. Sides in Van Schooten Accompt Current will Blew what he owes you, or you owe bin which mull be brought to Accompt the next time you are en ployed by him i or it may be done by Draff. J 1 fafcjjl P=J]j jShipped on board the Goldfinch, William Davis Mafter, I Cafe, containing ioo Silver Watches > 0 0 at;/. each, bought of William W arner \ X Bale of Scarlet Cloth, containing 20 y Pieces, at so/, per Piece, bought off 400 o o William Limfield, Efq.J lEhds. ?oHhds. of Tobacco, containing 170C.J [to 30 Weight, bought of Thomas Jobn/onC 733 6 8 :ach TJ at 4. 6s. ±d. per C . ) Paid Cu'lom, Freight, and other Char-) ^ 0 ges on flapping the fame . . . S ( 11 ) London, July 4, 1789. |The Drawback on thefaid Tobacco, at 2/. 11s. Ad. per\ G. amounts to.. |AU which are coniign’d to Jaques Jalijfe, Merchant, at Copenhagen, to fell for the joint Accompt of SapiueA Smith and myfelf, each Half, and are numbered marked as per Margin. Kdc 1. In order to Journalize this Accompt rightly, you jrruftj nuke Pease to CobaJwtn in Comp, between Samuel and felf, eachhalf, coniign’d to Japes Joliffc Dr. to Sundry icampts, T1 To lPiUiha Warner, for the Watches, and their Value 5 To William LowfU'd, Efq. for the Scarlet Cloth and its Value i To Taomus JjtJtJh, for the Tobacco, and its Value; and To Cafn for the Chatgcs. , r ., „ r I 2. Then mch of them muft be made Cr. by the fatd Voyage for the Goods, and their Values refpeSively. , As you ate concerned in Partnerlhip, your Partner’s Accmpt] Cum: muft he made Dr. to his Mump in Company for his halt of 1 the faid Goods and Charges. , Forthe Drawback on the Tobacco, you muft make ihtConmrf- ^toners of the Cufioms Dr. to the (iiiPoyage in Company for fee Value of the Drawback, becaufe the Tobacco is to be exported. - 4s you are fuopofed to be the principal Aftor in this Cafes you ** muft alfs make your Partner’s Accompt in Company Dr. to h.s Ac anti Current for his half part of the Drawback mow, or let it alone till the Coandjfimers pay yon; however I have done it now. 6 Tne young Book keeper, perhaps, may be at a bofs for the Meaning of the Vtord Drawback, and therefore I give him tm. When Goods are imported, they pay a Duty to the King; and! when thole Goods, or any part of them are exported again, the ^Ceanijjmcrs of tkt Cnjlems pay back again fo much of the Money| they sey „___the Quantity of Goods; tported; and the Money fo repaid is called the Drawback. C 12 ) v London, July 9, 178^. : u ship James, afterd ftnart Engagement With & Winds' Merchant-man, took her, but afterwards fhe was ranfomed for 500C0/. the Half Part coming to the Owners it 25000/. my Half whereof asbeiug Half Owner, (which I hive received) cartieS td . . . Note, This mull be Journalized ex'Jftly as p. ?, May 20. 1- This Day had 12000/.' Old South Sea Annuity tranf ferred to me at.91 ^perC-eut. ,1. s. d- Old South Sea Annuity . . 10980 61 0 Paid Brokerage.. 13 14 6 Note, Here you mud make Old South Std Annuity t)r. to Cajk for the Money that you have laid out; and txfb Cr. by Old Sovtk Sea Annuity for the fame Sum. ’ Vide May sa, p. 7. J • [ have infured 200/ on the Scarlet Cloth that Sir Humphrey Parfons has fhipp’d on board the Falcon from London to Smyrna, at r per Cent, to be paid upon News of her fafe Arrival there.. Note, As you have not received the Premium therefore you muft make Sir Humphrey Dr. to Infurance for it, and JnJurance Cr, by Sir Humphrey lor the fame Sum. 7- Bought of John Marjh, of Manchefter, §628lb. of fuper- fine Thread at 14J. tod. -1 per lb. . . . . . 1. To pay at three two Months as follows, as per 3 Bills delivered, viz. 1 The firft of 2185/. i6j. 6 d. to pay 17 September next; The fecond of 1000/. to pay if November next; and The third of rooo'. to pay 17 January next. Which Thread is for the Accompt of James Severn and Self, each Half, inyfelf having the Difpofal of the fame. Note 1. As the Thread is in Comp, you muft make Thread in Cemp. between James Secern and Self, each Half, Dr. 10 John Marjh, for the Quantity and its Value;, then make John Marjh Cr. by Thread in Comp. &c. for the fame Sum. 2. Bccaule you have a Partner, you muft make his Accompt Current Dr. to his Accompt in Comp, for his Half of the faid Thread ; , and your Partner’s Accompt in Comp. Cr. by his Attempt Current for the fame Sum. 7 Jttques Jolli/e of Copenhagen, writes me word in his Letter of the 1.2th Inftant, that he had received the Goods configned to him, for the joint Accompt of Samuel Smith and Self; and the Commiffioners of the Cuftoras being made Dr. to that Voyage for a Draw¬ back on 30 Hhds. of Tobacco, Part of the Goods .configned to the faid Jaques Jolltffe, I have recei¬ ved the faid Drawback, which is .. ( *3 ) London, July 20, 1789. Atff, 1 In this cafe you arc onlv to clear the ComwffiontTS t and therefore you muit mak cCafk Dr. to than for the Money received; and Gh'.miJfkncrsoC the Cvjlcms Cr. by Cafi for the f. me Sum. 2. This TrirfiBicX) to fome, may feem a little too hady; fcui as fome Perfons are more luccefsful in Trade than others, thi whole of this Fcyagc, in all its following Circumllanccs, ma) be looked upon as happy in its quick Return. J. Paid fnndry Charges in bringing the Thread in Comp, between jamas S;z>?ni and ell, into my Warehoufi Kcts 1, Inis being an additional Chaige on the faid Thread, you mull make that Dr ;a Cafh for the Money paid, and Cafii Cr. by the faid Thread foi the fame fum. 2. Then, becaule your Paitner is concerned in the faid Charges by you paid, you muft make hi > Attempt Current Dr. to his Axcmti in Omp, for nis Half; and your Paitner’s Accompt ir. Carp. Cr. by his Accompt Current for the lame Sum. J m This Day -JAn A Sams came to pay me his Infuranct on inv 100 Bags of Pepper loft, which was done a 1 follows, viz. L s . d. Drawback on 140/ 7J. \od. at 8 per 1 Csnt . • • i 1 A ‘ Received in Calh . . ..129 3 • /,i‘; I. On the Payment of Infurancc, it is cuftomary for the paying Man to receive a Drawback of 6- 7, or more per cent Benzs Pyopt and Lcfs , aqd Cafh mull he made Drs, to Adam for their rcfpe&ive Sums, and Adams Cr. by Sundry Accomp:s fo; the whole Sum. 2. The Drawback, is 11/. 4 s. yd. A- but the 1-2, is purpofelv 7 -jR.eceived oi Sir Humphrey Pa foils in Part . . , y.iSold ’Titjioih Hart, and Comp. 10 jo/^. of Thread, ir ' Comp between J.nnes Severn and Self, at igt. pe: For which they are to pay in •, Months, that is to lav, on Sepiauf’ r 28, Sovavitr 28, and January 2S, at 302:'. each Payment, as per 3 Notes received. Kcze 1. It is evident enough that T. Hart and Comp, muft be made Dr. to Thread in Ccmp. between Jmes Sevan and Self for the Value; and that the faid Threat muft be made Cr. by T. frirt and Comp, for bo'h Quantity and Value. 2. As you have a Partner, y°u mull alio make his Accompt in O' t. Dr. to his Accombi Cwrcr.t for his Half of the fa-d Thread fold as above, viz 45*'/. and then make your Paitnei’s Accompt (a-'c r ! Cr. by b s Au:mjt in Comp, for the fame um. glT * £nd a Dnfercnce or Opinions with regard to the making a Parntr’s Aacmpi in Comp. Dr to his Accompt Current for Goods fold but not paid for: Somechufmg to do it asfonn as the Goods are 101a, tncugh upon Credit, while others omit London, July 28, 1789.. the Entry till thcMoney ispajd. Bat I really think thattbe For- - mer way is the molt eligible ; becaufe when the Goods arc all fold, and the Accompt clofed, each Partners, Accompt- Current fhews what is due to him, and confequently, what that Partner who keeps the Accompt has to-pay him. J. Paid fundry Charges this Mouth, as per Book ofHoufe- Expenfes . -.• -I -;-;- Ait grift. 3-- - ■■ V ! J. Sold to Abraham Sanders icoo/b. of Thread in.Comp, between James Severn and felf, at 18/. per lb. for which I have received prefeht Money . . . ' Nett, This Entry differs fo very little from that of the 28th ult. in the manner of journalizihg, that it can fcarcely be called a Differ¬ ence, only making . Gt/S Dr. to Thread \n Comp, initead of the Perfott J the other Part of making your Partner's Accompt in.Cmp. Dr. for his half is the fame is in that. -, 6 -— -—— J. Paid fundry Charges in refitting the Ship James, as per Bills . . . , . . . .. J ¥ Note 1. As the Money was paid on the Accompt of Ship Jamu Ihe muftbemade Dr.toCafhfor the fame, and Calh Cr. by the faid Ship for the like Sum. a. Make each Partner Dr. to the faid Ship for his *5^5*Partof thefai4 . Charges, viz. 12/. 19J. 0 d, 3 qrs. and Ship Jama Cr. by Sundry Acccmpts fox their feveral Sums taken together, viz. 103/. 12J. 6a. 7 nlh Joliffe of Copenhagen, by his Letter of the adj it, writes me Word, that he had the good For¬ tune to difpofe of all the EfFefts confign’d to him foil the joint Accompt of Samuel Smith and felf, foon af-| ter he received them; the neat proceed whereof, de- dufting all Charges and his commiffion thereon, aS pen his Accompt of Sale,- amounts to 10040 Rix Dollars/ Exchange at yr. per Dollar.. . . Hole 1, Jafues Joliffe having difpofed of ail the EffiAs, you muiij now clear Voyage to Copenhagen, by making Joliffe's Accot Current Dr. to the Vvpgetor the neat Produce of the fame; i the faid Voyage Cr. by J. Joljfe's Accompt Current for the'fame] s. Your Partner’s Accompt in Comp, mud be made Dr. to his Accompt Current, and his Accompt Current Cr byhisAccompt in Comp, for his half of the faid neat Produce. Johannes Scfer/ir^chavingo'ccaiioti to go to Copenhagen. has delired me to draw a Bill on Jaques Jol'ijf e for the aforefaid looao Rix Dollars, payable to the faid Scheelkafe, which I have accordingly done,, he paying . me p. od.\ per Dollar, which comes to . . . . K ( *5 ) London, Auguft 12, 17S9- X<£: 1. This is railed buying a Bill, and is much filer to travel with than fo much Money. * n. A s yon have received the Money, and as it concerns, in this Calc, Japes ptije more than Johannes Sehedhafc, you mud make Cafa Dr. to Sundry Accompts forlhe whole Sum, viz. To Jzyiu jdije’s Accompt Current for the Money due from him to you, viz. 2510/. To Frrfil and LoJ's for your Half of the Gain on the faid Dollars , viz. 4. 73. and to Sanreel Snath's Accompt Current for his Half, inis beingan additional Gain 00 the faid Voyage, then make each of them Cr. by Cafii for their refpeftive Sums. Thus will the Balance of your Partner’s Accompt in Comp, (hew what he has gain’d by Trade; and likewife the Balance of his Accompt Current Drew what you arc to pay him. 3. The Balance of your Partner’s Accompt in Comp; mull be car¬ ried to Voyage to Copenhagen, by making it Cr. by Voyage to Copenhagen for his half Share of the gain thereof, and Voyage to Copenhagen Dr. to Fattncr’i Accompt in Comp, for the fame 4. The Ba’ance of the faid Voyage will be your own clear Gain, which wiRa! r o bethc fame with your Parmer’s; and therefore you mud make Voyage to Copenhagen Dr. to Prcf.l and Lofs lor your own half Share of the Gain, and Profit aid Lofs, Cr. by Vofi ago to Copenhagen for the fame Sum t thus wfil this Accompt be clofed. - —H - J. Upon examining tbe Lift at Lloyd’s Coffee-Houfe, 1 found tbe good Ship Falcon was loft on the Rocks of Sally, and very little of her Cargo faced, hut none of the Scarlet Cloth on which I had infured to Sir Humphrey Pcrfons . 200 Kit:. As von have not yet paid the Monev, you mud make Jnfi- rcr.cs Dr. to Sir Hmtires Partins, lor the Sum infured, and Sir Ikmjbey Parfins Cr. by hfirar.ee for the fame Sum. j. \5y Brother-in-law Ci-rifh.pherVcrax being dead, there is due to me from his Executor Mr. Whltam Warner 1000 Kiis. Your Brother-in-Law, rerax being deed, you have now a Claim for the above-mentioned Sum, by Virtue of his lad Will, wh’ch you could not have while he was living. Hence as William Warner is his Executor, he becomes your Dr. of Courfe, and ac¬ cordingly mud be made fo in your Books, and Profit aid Lofs mud be made Cr. by IVilliar. Warner for the fame Sum. /. s. d. o has by my Order |. o q q • . . 7 0 0 md Ltd™ Wines were bo'tled off for the Ufc ! r.o; to be fold, you n.ud here make Houfc- ard if Ds to Sundry Accompts for the two e rut o’ nade at t k ei: prim* Cod ; then make by Fcc’c-Expcr.lcs or by Pscfit er.d I.oj i l-i ( 16 )j London, Auguft 20, 1789. .7- This Day received the unfortunate News, that Ship James was taken by a French Privateer of fuperior Force and carried into BrsJI. Nelt, This Palfage being a Matter of Information, more than any thing elfe; and as the faid Ship has already made a fuf- ficietit Gain, no journalizing need be made, but the v/holc Accompt of the faid Ship may he balanced, and thereby the clear Gain be known. ' J. William Baker, Efq. has.paid me Half a Years Intereft, which is due this Day on the 500/. lent hint Ft'f. 22 ' laft.-. I Hole, In this Cafe you are to make Cajk Dr. to Frojii cr.d Left, . or to htirejl Aaompt (I have made it Projit and lofi) and not to the Man that you received it of, for the Sum fo teceiy- j cd, and Prcjit and Lofs Cr. by Cajh for the fame Sum, « This Day the feverat Proprietors of the Ship James met, and paid roe their feveral Parts of the Charges hy ine paid the 6th Inftant, belonging, to the faid Ship, viz. /. f.- d. John Herbert . . 12 19 e| John Smith . . . 12 19 o| William Baker, Efq. 12 iq c} , ' Robert Uxley . . . 12" 19 c* Sir Robert Johnfon 12 19 0$ William Evans . ,12 19 o| James Jackfbn . . I2 ' 4 Thomas Jones . . 12 19 c| •Act:; In this Cafe you are only to make Cajh Di. to Sundr) Aaomjls far the Money received, and each Man, Cr. by Cajh for his refpcfqive Sum by him paid, —a-■--26- - - o The three Bills given by roe to John Marfh, of Man- chejler, for Thread in Comp, between James Severn and myfeif, were this Day brought to me for Ac- • ceptance by the following Perfons, which I have ac cordingly accepted, viz. Tkovias I'refton for 2t8j/. t6t. 6./. payable 17. Sept . next. Sir R. Johnfon for ioco o o do. IT Nov.-next. Robert Uxley for 1000 0 0 do. 17 Jan. nest A r cfc» Tins is no ma\t than transferring the Accompl from Mjijh to the feveral Pofleflbrs of thofe Bills i and by your Accept¬ ance of them Marfh is paid,and therefore muft be difehafged; confcqucntly you muft make John tyarjk Dr. to Sundry Ac¬ compli for the whole Sum due from you, and each Man Cr. by the Sum of that particular Bill which is in bis PoBefliou. ' K 2 /. if.i d IC 3 u 6 4185 x6 6 I | |bought of Andrewt Collins, the Ship Hopewell, Burthen! s&o Tons, John Hill, Mailer, for which 1 have paid! down .-. -,......r. Paid fundry Charges this Month, as per Bopk of Houfe Expenfes .. [Sent to Mr. William Warner, Executor to the lafl: Wi|l| and Teftament of my late Brother-in-law, Chrifto- pter Verax, x Hhd. of French Wine as a Prefentj the prime Coft whereof is. h'c!;, The Wine thus given, mull here be looked on as loft, becaufenot fold, nor any Value received tbtreon-, therefore! you mall make Profit and Lojs Dr. to French Wine, for the) Value of the laid Hhd. and French Wine, Cr. by Profit and Lop I for the fame Sum. ■ C *7 ) London, Augufl 2 5 , 1789. — September 3 - it 6 per Cent. 12 o c ACj It is cuucnury on the Payment of Injurants, to have Jhauhid of 4, 5. 6,' 01 more per cent, and as Sir Humpkr of the Accomp; but 184A to be paid by you; but as you d mand 3 DrszLvuik of 6 per cent, you are to pay him, in rea ty no more than 17 ?L Hence, to fhte the Accompt right, jcg maf: make Sir Humphrey Xir. to'Sundry Arcoropts foi the 184/. then make Cafh Cr. by Sir Humphrey for the Sun paid him, and Prcjit and hfs Cr. for the Drauhcl. •=e Warrant to be pa d by the Treafurer ? of the- South Sea Company, for . . .5 Acre, la this Cafe the Esiti KaieS and the Warrant n.„, WW| efleemcd as Cafh, and as ‘uch made Dr. to the fa id Ship* andl the fi:d Ship Cr. by Cafh, both oE t em for the Value ' ’ London, September 9, 1789. !• Received Advice from Timothy Sutton, of Barb Mots, that he hath according to my Order, (hipped on board the Whale, John Miller; Mailer, '45 Chelts of Sugar, qt. neat 223 G, 2 qrs, fib. Avoirdupois, at 1 jj. Sterling' per C. including the charges of (hipping Which Sugar, although configncd to me, is for the Ad- count of John Parrot, teorge Hale ,'and Self, each i-s my two Partners having agreed to allow me ■ 2 per cent, on their own Parts for Warehoule-ltoom, and ' my Care on the Sale thereof. Hotel, After Sutton had received yojir .Order, apd taken Care ts Ihlp lie Sugar,it was then no longer his, but yours, and S tu are obliged to (laud the chance of the Seas, and, become r. to him, whether it ever caroes to your Hands or hot. Hence, ' 2. You muft make Voykge From Barkif.s Dr. to Timothy Sullen , For the whole charge of the Sugar, and Timothy Sutton Cr. by Voyage from 5erW«r For the fame Sum. 3! As ypu have Partners, you muft make each Man’s Accompt Current Dr. to his Accompt in Comp. For the third oF the laid charge, and each Man’s Accompt in Comp. Cr. by his Accompt Current For the like Sum. 2 .Received from Nathaniel Keebte, of hull, 150 Pieces of Torkjh'tre Cloth, which J /. 1. d. he bought for my Accompt, purfuant lnaj 0 o to my Order of the 24th. ult. at yl. I lor. perP iece. J Paid Charges on bringing the lame into 7 , my Warehoufe ....... j 2 7 4 6 J. Received alfo from Do Ketble, jo Pieces of the fame Cloth, which he defires me to difpofe of for his Ac¬ compt. , ' J. Paid Charges bn bringing the fame into my Ware- Houfe. . . . t - Cloth Dr. to Sundry Accempts , viz. To Huthaniel Kcthlt For the Quantity touhave received cF him, and its Value; and To Cads for the Charges'by you paid in bringing the fame Home; Then make each of them Cr. by Yorkjhirc Cloth for their refpeffive %. lihe other 59 Pieces are for the Accompt of ditto Kietle,unA therefore as you have the Cloth in your.own Hands, you need only make Yorkjhnc Cfoth for the Accompt of NatMnHi Kane of Hull Df. 10 Cafh for the charges that you have been at in bringing it into your Warehoufe, naming the Quantity ; and Ccjh Cr, by ditto Cloth, £Pc. for she fame Expen r c. [Received the 4J Chefts of Sugar from on board thel ‘ Whale, conligned to me bv 'J'imcthj Sutton of Bar ,-j ( 19 ) London, September 15, 17I [Paid Cnfrom thereon, at 4. 9/. for 5 gj on 225 C. 1 qr:. -jib. 5 5 3 4 j C. D. Cfc. S. £. I KsUi. 1: 57-g: ==3 2 7= 33 >8 81-4 e. As T He has alfo paid me the Intereft of it, ) which from Aug. 22, being $M. VjD. h 784 at j per Cent, is.J Note 1. Though you recqhe all the Money of William Baker, yet you mult make Calk Dr. to Sundry Aaompts for the whole Sum, and then make William Baker Cr. by Calh for the 500/ and Projit and Lojs Cr. by the fame for the Intereft. 3. The Intereft for 3 Months is 61. 5r. and the Intereft for 17 Days is si. 3J. 3 i. 1 qr. making 7/. 8s. 3 i. sqr. which here is pupofely augmented to 4 i. This Day Thomas Johnfon came to demand my Infur- ance on a Voyage to Spain, the Ship being loft in the Downs. The Sum infured was. /. r. d. Paid in Calh.■ • • 276 0 0 Drawback on 300/. at 8 per Cent. . 24 0 0 300 0 0 Note, the Ship being loft, you neceflarily become Dr. to Thomas Johnfon for the Sum infured, as aforementioned; and now that you have paid that Infurance, including the Drawbach, Tho¬ mas Johnfon becomes Dr. to Sundry Accompli for the whole Sum, and Caps Cr. by ditto johnfon for the Sum paid him and Pro. Jit and Lots Cr. for the Drawback. Sec Sept. 5, p. 17, /. J. d. 3 - Sold to John Hammond, Efq. my jo Pieces ) •of Yorkthire Cloth, at 8/. ioj per Piece J Alfo 50 Pieces for the Accoinpt niNalha- / niel Ktsbli of Hull, at the fame Rate J ^ -* ( *5 ) London, December 12 , 1789. 2. trebles Cloth being all fold, you have afted by Commifiion [which fuopofc al°2 percent. on the above Sum) and there- luic mud charge that to him: Hence to dole the Accompt, you mud make the faid Cloth Dr. to Sundry Jccompls.u iz. to Profj and Lop for the faid CommifEon, and to ditto Kettle's Jeecmft Current for the neat proceed; then make each of themCr. by the faid Cloth for their tefpcflive Sams, and the Accompt will be clofed. j. My Landlord Thomas Prsjlon, Eft]. has_ paid me for the Repairs done to my prefent dwelling Houfe, byl James Hart, Joiner. >7 9 6 J- {Received Advice from Jor&m Condenl of Cadiz, that he hath thipped for my Accomqt and Ru eluding all Charges. 50 do. China l .Vbich amounts to 1200 Rials, Excbatge at 41 piece of Eight, and its Sterling . . . • fid. p leek 1. Eight Rials make a Piece of Eight. 2. See the firlf 2nd fecund Notes on Sep. g, p. 18, for the reft, that Entry being of the fame Nature with this, fettiog slide the Par.n'crlhip. 33 5 J. 1 have this Day accepted a Brafc on me by Nathaniel } Keciie of //?//, payable to Timothy Hart and Ctfmp. j at 20 Days after Sight, for. ' t'l v i^Occaiionfor prelent Money, have agreed j to u;,ov. me Rebate for the faid 20 Days, and no i more, after the Rale of? per cent, on the faid Sum. i l. s. J. ■; have therefore paid them ..... 1120 2 C| ..matte me on prompt payment » . . . 4 18 oj i Xcte :. The Sum of 1125C bring trasferred from facile to : B: r ! Ccmp. your Acceptance of the fame p2ys Katie and ; mshf. vou accountable to Bart & Camp, for the fame; therc- ; lore v.’u muff firfi make Sat/amd facile Dr. to Tin,thy Ihri j cn.iCerp.for the fame Sum, and Timothy Hart and Utnfr Crs. i Then, ss ecu n2ve oaid lion and Coro, vou mull make I dm Dr. : to Snrd-y .i-.^tt, for the whole/and Ci/S and Prop B If I Cts- i:> d::;o Bait lor their Sums rclprctively. 2. Tne whole might be iournalired fomewhat fhorler, lay having ; Regard only to heetle. the other being paid in trufl icr him; ; rs the former Method is more agreeable to ihc Nature 0! | the rrcr.ficiion, I have accordingly made choice o: it. ( *« ) London, December i 8 , i Received the ijo Cherts of Oranges and Litnons, from on board the Pidgeou, William Pidgson Maher, fign’d to me by Jo ram Conderil, of Cadiz. Paid Curtom thereon . Freight at 3/. per Chert Waterage. to Voyage to Cadiz for the prime Coll thereof, and to Qjk for I after-Charges in bringing the fame home j then make each them Cr. by Oranges and Lintons for its refpeftive Value. Received of Martin Uml'in in Part \joram Conderil, of Cadiz, hath drawn upon me for the ' Fruit received of him payable to John Hawmcr " 1 1 Efq. or Order, at Sight, 1200 Rials, Exchange 4/. 6d. per Piece of Eight, which I have accepted, but not paid, becaufe the fame is to he placed to Accompt, as per Agreement between d° Hammond and mylelf Hole t, Nothing more need be done than to make JoramCoderiltk. to John Hamnend for the Value of the Bill, and Hammond Cr. by Conderil for the fame Sum. 2. Eight Rials arc = t Piece of Eight Vide Sch. Jff. p. r - - 24 - ceived of Jfaac Reynolds in full 5 Half a Year’s Dividend on tooco/. Rank tc Reynolds jo Cherts of Limons, a Received of James Allen in full [Sold to James A!len,icoolk of Thread in Comp, between! James Severn aiid felf, at t8s. per It. for which Itej has given me a Draft on Meli. Snell and. Hi Bankers, which I have received. Note, This is nearly the fame with July c3, ;>. -..3 ; only trial Dr. for the Pmor, which lee. Sold to ( 27 ) London, December 30, 1789. jSold to Wuiiam Baker, iifq. the remaining 628 lb. of I Thread, in Comp, as above, at 1 7s. per lb. . . . IFor which he has given me my Note to Marjh, payable January 20 next, including the three Days of Grace, and transferred to Robert Uxley, I having paid him the reft; Baker at the fame time allowing me for my' prompt payment for 23 Days 8 per Cent. j /. 1. d.\ Promiflary Note.100& o o Thread in Comp. 533 16 o; Dne January 20 next.466 4 c Allow’d for prompt Payment for 23 ? , 0 Days. S 268 ;o d° Eater .463 17 is paid, and you mutt make him Dr. to William Baker 1 Value of that Note, and Baker Cr. by Uxley for the fame. 3. Becaufe you have return’d Baker the Overplus, partly by Cajti and'partly by his abatement on prompt Payment, theiefore Baken mutt be made Dr. to Sundry AccempU, viz. to Cajh for the Money] which he has teceived of you, aud to Projilani Lefsiot his Abatt ment; then make each of them Cr. by ditto Baker for their rcl g^This might be done in a (hotter manner, by making Uxley Dr. to Sundry Acccmpta for the Va'-1 0:11 : oi the Bill, To Thread in Comp. .533 *6 To Cafn-piiA William Baker ...... .463 17 To Profit and Lofs gain’d by prompt Payment 2 6 The Teacher may ufe either way, though I have followed th former, as being moft expreflive of the whole Traufaflion. 4. Make your Partner’s Aecompt in Comp. Dr. to his Aecompt Cur rent for his Half, aud your Partner’s Aecompt Current Cr. by! his Aecompt in Comp, for the fame. =■ The Thresd being all fold you may clofe the Aecompt by the Directions given at Aug. 12, p. 15. jl “ [Paid Sundry Charges this Month as per Book of Houfe- Expenl'LS. The End of the Second Wafte-Book. ( * ) The JOURNAL. London, March i, 1789. io 9 2j 15 4? l8? 1 Sundry Accompts Drs. to Stock jCaffi in Ready Money.8ogg 4 Canary, for 5 Pipes, at 25 I. per Pipe — - Hops, for 44 Bags, wt. 132C. 2 qrs. J 29s. per C .. . _ French Wine, for loHhds. at opal, per Hhd. 300 Drugget, for 20 Pieces, qt. 280Yards, at? . "/.y.per Yard ... . . . A 46 13 Lijbou Wine, for 25 Hhds. at 7/. per Hhd. 175 o 1 Norwich Crape, for 56 Pieces, qt. 896?' , , I Yds. at y. 6d. per Yard . . . . 5 16 Duroy, for 20 Pieces, qt. 300 Yards, at 9 6 s per Yard . .... . . . $ 9 °- 0 3 Sagatliee, for 9 o Pieces,' qt; 1080 Yards, ? at 2J. (>d. per Yard. ..... .5 ^ Serge, for go Pieces, qt. 1260 Yards, at ? , is. per Yard.S • Sir Robert Joknjon .30 0 Sir Humphrey Farfons . • .... 16 o William Baker, Efq. on- Bond ... . 500 o William Warner , to be paid April 30 next 34 7 4 Brandon George .32 o Samuel Fairman .2S o 'William Lowfield, Efq; . . . . . . 128 13 vThomas Johnfon . . ..256 14 John H ammond,FXg.to be paid April 2onext 100 o Martin Unwin .. . . . . . . . . 58r 17 Ifaac Reynolds .42 O Stock Dr. to Sundry Accompts 5 To Thomas Prejton, Efq. to pay May 14 next 90 o o 5 To Robert Ux/ey . J22 10- O i Cafli Dr. to Sir Robert Johnfon .'. . l.-o O o “Received in full. Ship James Dr. to Sundry Accompts . /.'500 0 o viz. To Cafh paid down at J per Cent. .7300 ft To James Allen, to pay in 5 Da vs 1423 o o 4121 rjco ( 2 - ) London, March 6, 1789. /. r. C .... /. 27 14 6 ~|ia:d 7 k F c 1 all fer Rigging Work done in *j the laid S:i:n. ” . 2 , >4 6jSbit» la- D /. 40 8 0 jjraidD.T 1 u c 1 repairs done in the iaid Shi j - 1 ! ! 4 = i - Ship James Dr. to Cafh . . . Paid NathanielWejlall in full for ----- 31 --:-- iHoufe-Expences Dr. to Cafh;* . ... .. 111 4 6 Paid fundry Charges this Mo'lith, as per Book of Houfe-| Expenfes . .. ... -—-;-April 1--- rr Voyage to Amjlerdam configh’d to Jacob Van Hoove Dr. to Richard Limb, of Harwich . . . . /09 8 0 For too Quarters of Wheat, Shipped onboard the good I Ship Swan, William Lyon, Matter, conlign’d to Ja¬ cob Fall Hoove, of Amjlerdam, to fell fofmy Accompt which vitll His Goinmiffion at i per Cent, and other Charges, come to . . . • . ...... [RichardLamb,a1Harwich,Hr. to IVnt. Angel /pg 8- _ For this Draft on me, payable to d° Angel, or Order, the 30th Inftant, which will become due May 3 next, including the 3 Days of Grace. ...... ( 3 ; London, March 30, 1789; h 4 . painting the faid fhtpl - 3 Ship James, Dr. to Cafh . . . . Paid the Blockmaker’s Bill in full . /19 17 6 Robert Uxley Dr. to Hops. Af.9 18 p -o Bags, weighing together 30C. jyr. at $y.per C. IShip James’Dr. to Cafh.. ., . .... . ./7C0.13. Paid the Ship Chandler’s Bill for Guns, Small-Arms, 1 Powder, Shot, and other Stores for the faid Ship Cafh Dr; to Ship Janies . . . . . /12J o c For Part of the faid Ship fold to William Evans *. .ICalh Dr. to Ship James . .' . . . /125 o For ~ Part of the faid Ship fold to James Jackjon Cafh Dr. to Ship James ..... . /125 o o For Jg Part of the faid Ship fold to Thomas Jones . Jaffa Dr. to John Hammond, Efq. Received in full. C 4 ) London, April 24, 178.9. Voyage to Amjlerdam, confign’d to Jacob Van Hoove. Dr. to Cafli.. /.140 7 16 ’or 100 Bags ofPepper, qt. qpiqilb. at sod. ~j per lb. bought ot James Gray , for which k J0 Q I paid preient Money . . J ^ Which repper I have {hipped on board the good Ship Mary, James Hilder, Matter- and confign’d the fame to Jacob Van Hoove of Amjierdam, to fell for my Acct. ’aidCharges on {hipping the fame, as per 7 Book of Charges of Merchandize . .3 4 .7 6 ~4 Jh 6 1 J 1 Voyage to Amferdam, confign’d to Jacob Van Hoove, Dr. to Ca{h . . . . 1 . . . . . l.q 0 For Infurance Money paid to John Adams , for his infu- ring the aforefaid Sum on my Adventure, at 5 per Cev.i. Ship James Dr. to Cafli./109 10 6 Paid John Jones in full for Beef and Pork .... Cafli Dr. to to William Warner . . . /j4 7 0 Received in full. Houfe-Espenfes Dr. to Cafli .... l~ - s. Gath for die following Sums paid by John Herbert . . . . 70 17 John Smith. . . . . .70 17 William Baker, Efq, . .70 17 • Sir Robert Joh of on . . 70 17' '' William Evans - . James Jacljon . . Thomas Jones . . I Robert Uxley for his part unpaid . ( 5 ) London, May 7, 1789, • ,7° *7 . 70,17 • 79 17 Robert Uxley Dr. toCafli. 176 14 ' 9 Paid him in'full . . . . . .... . . .■ John Adams Dr. to .Voyage to Amjierdam /140 7 10 Being fo much infured on 100 Bags ofPepptr, conGgn’d to Jacob Van Hoove, of Amjierdam . \ Jacob Van Hoove’s Accompt Current Dr. to Voyage t( Amjierdam ........ /i6t 2 3^ ir 100 Quarters of Wheat confxgn’d to him, which hel has fold at 16 Guil. 12 Sti. per Quarter, amounting! to 1660 Guilders, deduftingfor his Commiflion, Cul'- tom, and other neceflary Charges, 48 Guil. 17 Sti. the neat Proceed of which amounts to 1611 Guil. Sti. which at 33J. id. Fiem.per'l. Sterl. comes to (Cadi Dr. to Canary .... jFor 1 Pipe fold to William Coles / 30 o jCaflt Dr. to Ship James . ... .1. iooco 6:For my half of 20000/. belonging to the Owners of thel I faid Ship ; the whole Prize taken by the faid Ship' being ranfomed for 40000/. one half of which belongs to the Mailer and Men, the other half is due to the Owners; my Halt of which is. Bank Annuity Dr. to Calh./.94T 2 10 "ir 10000/. Bank Annuity, at 3 per Cent Imereft, tranf-' ferred to me at 94/. per Cent. Bank Annuity . . . 9400 0 Brokerage.12 10 ykomas PreJIon, hfq. Dr..to Cadi . . ./. 17 g 1 For Repairs done to. my Dwelling-houfe, by Order my Landlord, Thomas Pr'ejton, Ll'q. by James Hart, Joiner, for which I have paid him in full . ( 6 ) London, May 28, 1789. nes Allen Dr. to Inlurance . . . . 18 o o r my infuring 290/. in the Golden Fleece, John Abney tfafter, bound to Jamaica, at 4 per Cent. Premium Houfe-Expenfes Dr. to Cafii. Itfi ir 2 Paid Sundry Charges this Mouth, as per Book of Hojufe- Expenfes.' . -.- June 2 ———--- ~(Goods for the Accompt of Abraham Van Sch&tcn Dr. to 2 Cafh .., A96 17 6 ' Paid Freight, Cuftom, and other incident Charges on the Receipt of 1000 Reams of fine Paper, 120 Pieces of Holland Cfotli, and 103 Pieces of Long Lawn |Which were confign’d tome from Abraham Van Schoot- •n. Merchant, at Roan, to fell for his Accompt, for which I am to have 2 per Gent, for Sale, and 2 pcr\ Cent, for Employment, and am to make Returns ii Not-xich Crape, Duroy, and Broad Cloth . . . _2*Ca(h Dr. to Goods for the Accompt of Abraham Van Schooten, ../300 o o For 1003 Reams ofPaper, at 6 s.per Ream, fold to James Eaten for whidi 1 li^ve received. _1 Sir Robert Johnfor, Dr. to Goods for the Accompt of 9 Abraham Van Schooten ./360 0 0 For 120 Pieces of Holland, at 3/. per Piece, for which he is to pay in ten Days.. . Sundry Accompts Drs. to Goods .for the Accompt ofl | Abraham Van Schooten ..... /250 o o ? r. : i Calh received in Part for 100 Pieces of 7 Long Lawn.. £ tC0 0 0 J Sir Robert John Jon [to be paid in i2DaysJl5o o 0 ^ Goods for the Accompt of Abraham Van Schooten Dr. _ to Sundry Accompts for the Clofe . /713 2 6 air.. To Profit and Lois formy Commifiion 7 .4 on 91c.'. at 4 per Cent. ....{36 To Aarasam Van Schooten s Accompt 7 4,4 Current for the neat Produce . * 3 7 8 «+ 6 London, June 16, 1789. 2Cafh Dr. to Samuel Fairman . . . . “^Received in full.. . ^Cafh Dr. to Sir Robert Johnfon . . . jlReceived in Part ....... 19 I Samuel F airman Dr. to Lifbon Wine . For 10 Hhds. at lot.per Hhd. . . . Cz 8 o o /?6o 0 o a8 360- 0 William Low field Efq. -24 --—-—— 2i Cafh Dr. to Sir Robert Johnfon . . . /150 o o 3 Received of him in full.. T50 _9 Bank Annuity Dr. to Profit and Loft . /ijo o 0 9 For Half a Year's Dividend due on 10000/. !S0 2? 2 C.alh Dr. to Li/bon Wine /105 o o For 10 Hltds. fold to James Hicks, at io/. Ioj. per Hhd. for prefent Money.. . 9 Abraham Van Schboten his Accompt Current Dr. to Sun¬ dry Accompts . /6p6 14 9 zviz. To Norwich (peaps, for 56'Pieces, qt. a 896 Yards, at 4*. per Yard . . 5 4 0 2 ToDuroy.foraoPieces.qt. too Yards, ? _ _ at 6s. 6d. per Yard.^ 9 ? ro - 0 (ToCatli, for 22 Pieces of Broad Cloth, 1 , 2 j at iS/. per Piece.^ 390 0 o (To do for Charges on the whole . 10 7 6 7 To Profit and Lois for my Commilfion? t on 683/. is. 6./. at 2 per Cent. .5 2 *3 3 7 Houfe-Expenfes Dr. to Cafh .... /40 8 10 — Paid fundry Charges this Month, as per Book of Houle- 2 Expenfes . . . ', ... . ‘. . . 10 696 lolVgyage to Copenhagen in Comp, between Samuel Smith\ 1 and felf, each Half, conlign’d to Jaques Jolliffe, Dr. to fundry Accompts ...... £1463 9 8 C 8 ) London, July 4, 1789, . _r Watches, at 3/. ea.ch 5 3 °° ° To William Lou field, Kfq. for 1 Bale of) Scarlet Cloth, containing 20 Pieces, >400 0 at not. per Piece J To Thomas JolnJon, for 30 Hhds of 1 Tobacco, containing 170 C. weight, £733 16 at 4 1. 6s. efi. per C .J To Calh, Paid Cuftom, Freight, and J other charges on {hipping the fame ( 9 *3 0 id(Samuel Smith's Accompt Current Dr. to his Accojppt] Comp.£731 14 10 jFor his Half of the abovelaid Goods. [Commiflioners of the Cuftoms Dr. to Voyage to Copen¬ hagen in Comp, between Samuel Smith and felf, each Half,...£436 6 8 |For the Drawback on the above faid 170 C. weight of I Tobacco ...... .. . ’ . Sam a:l Smith's Accompt in Comp. Dr. to his Accompi Current . . . ..£218 3 For his Half of the Drawback above mentioned due him. ^'Calh Dr. to Ship James .... .£12500 1 “6|For my Half Part of 25000/. belonging to the Owners 1 of the faid Ship, the whole Prize taken by the faid Ship from the French , being ranfomed for coooo/. one Half of which belongs to the Mailer and Men, and the o- ther Half is due to the Owners; my Half of which is I0 j01d South Sea AnnuityDr. to Calh . £1099314 6 Fcr 12000/ at 91 i per Cent, transferred to me pfr. Old South Sea Annuity . . . £icg8o o Brokerage.1$ 14 ir Humphrey Parfons Dr. to Infurance . £16 or my ir.furing tool, on the Scarlet Cloth that Sir! Humphey has fhipped on board the Falcon from Lon -1 don to Smyrna at 8/. per Cent, to be paid upon News] of her fafe Arrival there . 1 ( 9 ) London, July 17 1789. Thread 3u Comp, between James Severn and lelf, each Half, Dr. to John Marjh of Manchejler , for 5628/6. at i/p. xod.^per lb. . . ■.. The whole to be paid at three two months, as per three Bills delivered, viz. The ill of 2185/. l6r. 61 1. to pay 17 Sept. next. 2d of 1000 00 do 17 Nov. 'next. 3d of 1000 00 do 17 Jan. next. Myfelftohave thedifpofalof the whole. \Jams Severn’s Accompt Cirrrent Dr. to his Accompt inj !Com. . ...' . .2092/. 18/. 31/. For his Half of the abovefaid Thread .... 2 ;CalhDr. to the Honourable Commiffioners of the Cul- . .. lA 36 “ Received in full. Thread in Comp, between James Severn and felf, each Half, Dr. to Calh.. . . /17 14 6 For fundry Charges paid for bringing the fame into my W arehoufe . ... . James Severn's Account Current Dr. to his Accompt in . Comp. ‘ For his Half of the Charges above mentioned - 23 - ---24- Sundry Accompts Drs, to John Adams . /140 7 10 viz. Profit and Lofs for a Drawback on j . 140/. 71. lad. at 8 per Cent. . . . Calh received in full ... . 4 7 129 3 3 2 Calh Dr. to Sir Humphrey Parf nis .. . 2 Received in' Part. l\(s 0 0 -.--28-- I Timothy Hart and Comp. Dr. to Thread in Comp, be tween James Severn and felf ... /900 c - For 1000 lb. at iSs.ferlb. to pay in 3 two months. z. On September 28, November 28, and January 28, at 300/, each Payment, as per 3 Notes received . . I James Severn’s Accompt in Comp. Dr. to his Account] Current, . . . - . • • ... ^45° For his Half of the abovefaid Thread .... iHoufe-Expences Dr. to Calh ... For fundry Charges paid this Month 436 [714 6 17 3 C IO ) London, Auguft 3, 1789. 2 Cafii Dr. to Thread in Comp, between James S; ~ and felf.. /9C0 o For 1000/3. at 18;. per lb. fold Abraham Saunders for j prefect Money.. . it James Severn's Accompt in Comp. Dr. to his Accompi uj Current./4J0 0 o {For his half of the abovefaid Thread. ^Sbip James Dr. to Cadi./207 5 o .Paid Sundry Charges in refitting her, as per Bills . iiSundry Accompts Dr. to Ship James . /103 12 6- viz. John Herbert . . John Smith . . . IVilHam Baker, Efq. Robert Uxley . . , Sir Robert JohnJon . William Evans . . ..James Jackfon . . Thomas Jones . . 12 19 o| 12 19 ,pf 12 19 of . 12 19 of . 1? 19 of . 12 19 of 12 19 Of . rz 19 of I Jaques Jollipe's Aecosnpt Current Dr. to Voyage i Copenhagen .£2510 0 |He having difpofed of all the Effects conlign’d to him ' far the joint Accompt of Samuel Smith and felf, the neat Produce of which, as per his Accompt, amounts! to 1004a Rix Dollars, which at §s. per Doffar, JS amuel Smith’s Accompt in Comp. Dr. to his Accompt Current./i2JS c 'or his Half of the abovefaid Effects fold as above jCafb Dr. to fundry Accompts . . . . /252 0 9 rz. To Jaques Jolliffe’s Accompt Cur-1 reiit received of Johannes Scheclhafe . J 2 ” To Profit aud Lois for my Half of 7 the Gain on faid Dollars .... 5 * ^ To Samuel “smith's Accompt Current, ? for his Half of the faid Gaia . . S * * -14- I lnfurance Dr. to Sir Humphrey Parfons . /200 ( Occafioaed by the Ship Falcon being loft on the Rocks oil Scilly, wherein very little of her cargo was laved, but none.oi the Scarlet Cloth, on which 1 bad infured to Sir Humphrey . -■-Ij--- William Warner , Executor to the laft Will of my Brother-in-law Chrijlopher Verax, Dr. to Profit and) Lofs./tooo o Being fomnch left me by ray faid late Brother, as Legacy in his faid laft Will. ( " ) London* Auguft 17, 1789. Houfc-Expenfes Dr. to Sundry Accompts (37 :. To French Wine, for 1 Hhd. ... 30 c To Lijbon Wine, for 1 Hhd. ... 7 c Both which were bottled off, by my order, for the| Ufe of the Family. f afh Dr. to Profit and Lofs. ha 10 or Half a Year’s lntereft on 500/. paid .me by WiUian\ Baker, Efq. ajCafh Dr. to Sundry Accompts . . . ./103 12 viz. To John Herbert . . 12 19 _ John Smith ... 12 19 _ William Baker, Efq. 12 19 ^-Robert Uxley, . . . 12 19 —Sir Robert John/ou, . 12 19 —William Evans, . . 12 10 —James Jackfon, . . 12 19 —Thomas Jones . . . 12 19 (They, as Proprietors of the Ship James (lately taken by the French') having paid me their feveral parts of the Chatges by me paid the fixth Inliant, belonging —’ the faid Ship. -26- p hhn Marjh Dr. to Sundry Accompts . AjiSj 16 6 iz. To Thomas Prefton, for .... 2185 16 Sir Robert Johnfon, for ... . 1000 o Robert Uxley, for 1000 o Occalioned by the three Bills given by me to do Marjh, and by him given to the above Gentlemen, which were by them brought to me for Acceptance, and I have] accordingly accepted them .:.... Ship Hopewell Dr. to Cafh .. .. /1200 - - Which faid Ship l bought of Andrew. Hollins, and paid him Houfc Expenfes Dr. to Cafh . . Paid Sundry Charges this Month, i Expenfes. London, September 3, 1789. 7 Frofit and Lofs Dr. to French Wine . . /30 O o 2 Por 1 Hhd. given as a Prerent to William Warner, Ex- ecutor to the laft Will and Teftament of niy late bro. tber Chriftoprer Vcrax . Sir Humphrey Parfor.s Dr.to ftmdry accompts /184 viz. To CaOi paid him.172 o To Profit and Lofs for the Drawback ? I2 0 on zcol. at 6 per Cent. .f 2 Cafe Dr. to Ship Hopewell .... /1600 0 0 7j;Which faid Ship I fold xa Abraham Saunders, for which I have received of him 2 Bank Notes for.iyco o o I Warrant to be paid by the Treafu-1 Q rer of the South Sea Company, for j 1 3 Voyage from Barbados! in Comp, with John Parrot, 15 Georgs Hale and Self, each ~ Dr. to Timothy Sutton, h(sl 13 5* For 4 5 Chefts of Sugar, qt. neat 223 C-. zqrs. -ilb . Avoir¬ dupois, at its. Sterling, per C. fhipped on board the Whale, J.hn Milter, Mailer, and is confign’d to me by faid Sutton, niy faid Partners having agreed to allow me 2 per Cent for Warehoufe-Room, and my Care ia the tale thereof ... 14 John Parrot's Accompt Current Dr. to his Accompt in 77 Comp.' . . . . % 17 9! For Ijis 4 of the above-mentioned Sugar . ... . ]_h George Halt's Accompt Current Dr; to his Accompt in 14 ^ Comp. ..< . . /jj 17 9 | For hisof the above-mentioned Sugar .' . . . . Jr >is. To Nathaniel Keeblc, for 1 Jo Pieces, 7 JjYcrhjisire Cloth, for the Accompt of Nathaniel Keeble, 2; Dr. toCafh . hi 4 8 jf or charges paid on bringinghis sops.into my wafehoule 4 John Parrot's Accompt Current Dr. to his Accompt in - Comp. . ’... . . hi 5 6 For his of the abovefaid after Charges .... 4 George Hale’s Accompt Current Dr. to his Accompt it Comp.. . I22 4 6 For his £ of the aforefaitl after Charges . . . . . VThomas Pre/iow,Efq.Dr to Sundry Accompts/218; 16 6 ( ) London, September 15, 17,89. igar in Comp, with John Parrot, George Hale, and l'elf, each | Dr. to Sundry Accompts /a?4 9 ti- z. To Voyage from Barbadocs fox 45 1 Chefts, qt. 223C. iqrs.lll'. Avoir- > 16713 c dupois, at 151. Sterling [>er C. J , 'Cuftotn thereon at as. ? „ r0 c , 9 d. -^percent. 5 43 18 ** Freightat 4-j.perCheft 900 Lighterage ... 173 .Cartage ..... 2 10 7 is. To Calh paid him. /2185 16 0 To Profit and Lofs abated me ... 006 James Jackfon D.r. to Sundry Accompts /1174 5 0 ;. To Sugar in Cotnp. for 45 Chefts . 894 j To French Wine, fop 8 Hhds. at 35/. | 2 g 0 Q [Sundry Accompts Drs. to James Jackfon /600 0 is. Ca(h received ofliim . . . . . 2co 0 0 William Harman, for q. Draft on him 5 byd °Jackfojt . . . . . . .S' 400 ' The reft to ftand out 6 Months. John Parrot’s Accompt in Comp. Dr. to his Accomptl Current.^98 1 " 1 For his -j of Sugar in Comp, fold to James Jackfon George Hale’s Accompt in Comp Dr. to his Accomptl Current./29s - 0 For his 4. of Sugar in Comp, fold to do JaeiJon ( H ) | London, September 24, 178^. '• '1 d ISundry Accompts Drs. to Thread in Comp, fold to IVil- I Ham Evans, at iSs.Per Hr. .... Iq 00 0 o 'tyiz. Calh received of d° Evans . . . isj Thomas Joins, for a Draft on him re- I2j ceived of d° Evans . .' . . . it William Evans, payable in 6 Months .200 0 0 J300 0 0 400 0 0 45° — n| James Severn's Accorapt in Comp. Dr. to his Accompt JJ! Current./450 0 0 IFor his 4 Part of the Thread fold as above .... -- 23 ?koiuas Jones Dr. to Yorkshire Cloth . 1 yFor 50 Pieces, at 8/. lot. per Piece . . / 4 25 0 0 425- 25,01(1 South-Sea Annuity Dr. toProfit and Lofs/180 0 0 7;r or half a Year's Dividend on 12000/. 180- L ?iHoufe-Espenles Dr. to Cafli./221a 6' 2Paid fuudry Charges this Month, as per Book of Houfe- Expenfes.. 22 i 26 _2'Cafli Dr. to Timothy Hart and Comp. I2|Received in Part.. . /300 0 0 300- — _?|cafii Dr. to Yorkshire Cloth . . 15 !For- 50 Pieces, at 81. 10 s. per Piece . /423 0 0 425- _ _5'Cafh Dr. to William Warner . . ^Received of him in full for a Legacy, | Erother Chriftopher Ferny. . . . /icoo 0 0 left me by my 1000- __ 4 William Warner Dr. to Cafh ... ~;Paid him in full. / 3 op 0 0 300 — sjcalh Dr. to Old Seuth.Sea Annuity . loiReceiived £ a Year’s Dividend on 12000 elmas laft.. /180 0 0 due at Micha- 180 ?|Cafli Dr. to Bank Annuity. /ijo o o g;Received A a Year’s Dividend on ioooo/. due at Mid j fummir laft . . . . IJO __ ' Cafli Dr. to William Harman . . . I jiReceived of him in full. . /400 0 0 400 — I;Calb Dr. to Thomas Jones .... jyReceived ofhiin. . ll 00 Q 0 30c —— 3; 7 ohn Hammond, Eftj. Dr. to Canary . FFor 1 Pipe fold bijn ...... . Ho 0 0 30 ■ .[Cafh Dr. to Martin Unwin [ Received of him io Part . ( 15 ) London, O&ober 26, 1789. £I GO o oyage to Barbadoss Dr. to- Sundry Accoinpts £up 4 2. To Hops, for 30 Bags, qt. 906. iqr. 7 , _ at 28 s. per C .5 ‘ 7 To Sagathee, for 20 Pieces, qt. 240? Yards, at 2s. 6 d. per Yard . . S 3 To Serge, for 20 Pieces, qt. 2807 Yards, at is. per Yard . ■ . £ ■* To Cafh for the Charges paid — ' fhipping the fame . . , 19 17 6 All which are fhipped on board the Whale, John Milter, Matter, and go confign’d to Timothy Sutton, Mercht- at Barbadoes, for my own Accompt and Riique. IVoyage to Barbadoes Dr. to Brandon George £11 He having infured my whole Adventure on that Voy- :, at 6 per Cent. .. [Brandon George Dr. to Sundry Acccmpts .£^0 o o z. To Canary for 1 Pipe .... £qp To Lifbon Wine, for 1 Hhd. .... 10 I Houfe-Expenfes Dr. to Cafh . . . . £26 13 8 Paid fundry Charges this Month, a! per Book of Houfe. Expenfes. •1 William low field, Efq. Dr. to Cafii . . £400 0 0 S Paid him in Full. --^ 4 - £100 ■ Thomas Jahnfon Dr. to Cafh . . . . £\co 0 0 Paid Jhim in Part ..; . C 16 ) London, November 10, 1789. rlCaih Dr. to Sundry Accompts b:z. To Hops, for 1 Bag. \v per C. To Canary for i Pipe. £ 33 C -1-15-.-- rfispncs Van-Brook Dr. to Jacob Van Hoove /lot SjFor a Bill of Exchange drawn by do Van-Hvove 0 Van-Brook for 1611 Cult. 3 Sti. Exchange at 33 j. 4^. , Flctniih per /. Sterling, payable at 10 Days after] Sight, which do Fan-Brook has accepted . . . j 3Ca!h Dr. to Serge. £16 6 i 3?or 20 Pieces, qt. 280 Yards, at 14^. per Yard, fold | William Baker Efq. . . . ^William Baisr, Efq. Dr. to Sagathee . . ^36 o i 3?or 23 Pieces, qt. 240 Yards, at y.per Yard . . . _j>Sir Robert Johr.for. Dr. to Cafa . . .£1000 o o yiPaid him one of the Notes given by me to John Marsh _^Thsmis jobnfon Dr. to Infurance . . £18 c c For my underwriting his Policy for 300/. at (sper ffen/.j I on a Freight for a Voyage to Spain, in the John and Hannah, James Tickmr, Matter. I _3Caih Dr. to Martin Unwin jBeceived of him in Part . 7Hoafe-Espenfes Dr. to Calh . ... i . 27 1 “Paid Sundry Charges this Month, as per Book of Houfe- j Espenfes. _9jnf>racce Dr. to "7 h~.a; joh:jon . . ./;oc 0 0 5For my infuring :co/. on a Freight in the John ix Han. ] nab, boundo Sr ; that Ship being loft in the Dorans I tjCalh Dr. to John hmnm-.rj, Efq. ( 17 ) London,' December 9, 1789. I /• 1 sAd . i Cafh Dr to Sundry Accompts . . . . £507 8 4 A viz. To William Baker, Efq. for the 7 _ Principal received . . . . $ 500 0 7 To Profit and £ofs for the Intereft ..784 5 \Tkomas Johnfon Dr. to Sundry Accompts £300 o o 7 viz. To Profit and Lofs for a Drawback 7 on 300 1. at 8 fer Cent ....... 5 0 3 Cafli paid him.276 o i} \john Hammond, Efq.Dr. to Sundry Accompts ^850 o 0 i j viz. To Yorkjhire Cloth, for 50 Pieces, at 7 8/. los.per Piece ■.- ^ 425 o c 15 To York/hire Cloth, for the Accompt 1 of Nathaniel K'eeble, of Hull, for £ 425 o o jo Pieces at 8/. 10s. per Piece . 3 ISlYorkJhire Cloth for the Accompt of Nathaniel Kceble, _] Dr. to Sundry Accompts for the Clofe £4:3 ij 4 7 viz. To Profit and Lofs for my Commiflion at 2 per Cent, on 42 J/. for the Sale , thereof . 15 To do Keeble’s Accompt Current for the neat Proceed ...... | 8 xo o I 4 °> 5 A _^Cafh Dr. to Thomas Prejlon, Efcj. . . ■ £ll 9 6 j For the Repairs done to my preient Dwelling-Hoafe . sjoK 4 T 3 *5 4 17 9 6 14 16 Voyage from Cadiz Dr. to J01 For 50 Chefls of Limons Jo do of China Oranges 50 do of Seville do a Cinder'd 1; o' ? at 8 Rials per Chef} ( including ail charges. Which were Clipped on Board the Pidgeeu, William Pidgeon, Mafler, for my Accompt and Rifciue, amount¬ ing in the Whole to 1200 Rials, Exchange at 41. hi. per Piece of Eight, which is Sterling . , . . .- \Nalhar.kt Knits,of halt, Dr. to Timothy Hart and| ' Comp.° [For his Draft on me. payable to do Hart and Cojnp. Days after Sight, for. [Timothy Hart, and Comp. Drs. to Sundry AccomptS £1125 o 0 .Oranges and Liraons Dr. to Sundry AccomptS £70 I 6 ( 18 ) London, December *7, 1789. To Cafh paid him.1120 2 o ‘ To Profit and Lofs gain’d by prompt ? ^ 0 (,-oiz. To Voyage from Cadiz, for Jo Chefis of Lintons "1 jo do China Oranges (.At 8 Rials per Cheft. jo do Seville do J {Exchange at 4r. 6 d. per Piece of Eight \ o j amounting to Sterling. J *3 * :.To Calh paid Cuftom, Freight, and W'attrage 36 6 6 'ttyjo ram Conderill, of Cadiz, Dr. to John Hammond, Efq. 1 - £33. 15 o [For Condsrilt's Draft on me, payable to do Hammond, or Order, for 1500 Rials, Exchange at 45. bd. pa Piece of Eight, which I have accepted, but not paid, becanfe the fame is to be placed to Accompt, a Agreement. jCafhDr. to Ifar.c Reynolds jiReceived in full .... \Hcac Rey * olds Dr. to Oranges andLimons £ 42 10 jo Chefis of Limcr.s, at 17/. per Chc-ft . . 9 . t 19 ) London, December 27, 1789. _? Cafh Dr. to James Allen “6 Received in full . . > J* Calh Dr. to Thread in Comp, between James Severn ti and felf . ... . £900 o o For too oil. fold to James Allen^ at l8r. per lb. . . 9C0 11 James Severn’s Accompt in Comp. Dr. to his Accompt 77 Current £450 o o For his Half of the above Thread ..>.... 45 ° _3Sir Humphrey Parfons Dr. to Thread in Comp, between 11 James Severn and felf.£900 0 0 For iooo/4. at i8f. per lb .to pay in 6 Months ... g Q o ii James Severn’s Accompt in Comp. Dr. to his Accompt 77 Current .£450 o o For his Half of the above Thread.. 450 _4 William Baker, Efq. Dr. to Thread in Comp, between 11 James Severn and felf. £533 16 0 For 628/4. at 171. per lb. .......... 533 6 Robert Uxley, Efq. Dr. to William Baker, Efq. 4 For my Note given t payable January 2 of Grace . .' . 1 Uxley, and by him to do. Baker,\ 1 next, including the three Days 4 William Baker, Elq. D.r. to Sundry Accompts £466 4 o 3 */3. To Calh paid him.463 17 o 7 To Profit and Lofs gain’d by p 268 prompt Payment .... 5 2 0 n James Severn’s Accompt in Comp. Dr. to his Accompt 77 Current.. 266 18 b For his Half of the abovefaid Thread. 7Houfe-Expenfes Dr. to Cafh .... £22 8 4 ~ Paid fundry Charges this Month, as per Book of Houfe- i F.xpenfes ... The End of the fecond journal. The LEDGER The Alphabet to the Ledger. A l Alien James - - 6 \t Angel William, . . 8 Aaams John . . . 8| Annuity Bank . . g Annuity Old South Sea . io E vans William . 12 ] f : I ohnfon Sir Robert 3 ohnjon Thomas . . 5 ames Ship ... 6 nfurance ... 9 Jackfon James . . 12 ones Thomas . .13 olliffe’s Jaques Ac- conipt Current . 1 3 Bai.-r William, Efq. Bank Annuity . . g Barbaioes Voyage from 13 Barbadoes Voyage to 16 jBalance .... 17 c reach Wine . . 2 airman Samuel . 4 Keeble Nat. of Hull 1 5 G Cafli.1 Crape Norwich . . 2 Commiffioners of the Cloth York [hire . 15 Cloth Tork/bire, for the Accompt of Nathan's- George Brandon . . i Goods for theAccoir.pt, : of Abraham Van. * Schoaten ... 9 I Ufbon Wins . . 2 Low field William, Rftp 4 Lcfs and Profit . . 7 Lamb&ichard of Harwich 8 Limons & Oranges 16 Cadiz, Voyage from if Corder'll joravi . . it . D 1 H 2 Hammond John, Efq. Hoafe-Expenfes . . Hart Tim. H Comp. 1 Herbert-John . . 1 Hcpewetl, Ship . . 1 Hale's George Accomj Current . . . 1 Ditto in.Comp. - 1 Harman William . 1 t i ' M ; Marjk John . ..II 7 3 4 5 The L E D G E R. The .Alphabet to the Ledger. J. , N. . Norwich, Crape t . 2 R Reynolds Ifaac . .3 _ ■ w Vine Canary . . 1 Hide French .’ v j Vine Lijbon . A .2 'lamer William . 4 Old S. Sea Annuity - ic Oranges & Lintons 16 Stock.1 Sagathee . 3 Ship James ... 6 Smith’s Samuel Ac- J - compt Current 5 1 Do in Comp.- . . 10 S. Sea Annuity old 10 Severn’s James Ac-1 compt Current J Do in Comp; . , 11 Smith John . . .12 Ship Hopewell . .13 Sutton Tim. at Barb. 13 Sugar in Comp. . 13 Parfons Sir Humph. 3 PreJIon Thomas Efq. 5 Profit and Lofs . .7 Parrot’s John Ac- 7 compt Current y 14 D° in Comp. . . 14 Thread in Comp. . 11 rorkjhire Cloth . 15 Torkjhire Cloth fori the Accompt of>lj Nat. Keeble . ) a _ Jn-xtn Martin . . j Uxley Robert . ' . 6 Voyage to Amflerdam £ Van Hoove's Jacob D g Accompt Current j Fa,n Schooten’s A-\ braham Acct.Curt. y ' Voyage toCopenhagenn Voyage from Barba. 1; Voyage to Barba. . l( Van Brook Jaques i( Voyage from Cadiz K Cafli Du i To Stock.. 8099 4 — To Sundry Accompts received this Month . — 609 — -Toditto . . . ditto.— 509 7 -To ditto . . . ditto.— 1052519 -To ditto . . . ditto.— 1171 13 -To ditto . . . ditto.. 13081 9 Canary Dr. 1789 Pipes Mar. 1 I To Stock at 25/. per Pipe, for ... [ 5 ; Nov 10 R To Profit and Lofs gain’d by this Accoinpt rofit and Lofs sain’d bv this Arcomot ( I ) Mar 3: Apr. 30. May 31 fa. 30 JuIyV Aug 31 Sep. 30 OB. 31 Die. 31 Apr / Off. 28I Per Contra < BySundry Accompts. By Profit and Lofs, gain’d by 10 Months tradingl Per Contra By Sundry Accompts paid away this Month By ditto ' J "‘- By ditto By ditto By ditto By ditto By ditto By ditto By ditto By ditto ditto ditto ditto ditto ditto ditto' ditto ditto ditto |By Balance remaining in Hand, carried to the! —- Books Cr. Per Contra By Calk, fold William Delia By Cafii, fold William Cotes . By John Hammond, Efq. for By Brandon George, for . . Calh, for. Per Contra B 3 By Robert Uxley, at 33 s.per C. for| [3 By Voyage to Barbados, at 28.1 .| perC.hr . . . . | 1 By Calh', t-ain, at 36s.per (7.for . . Balance, remaining unfold ; 128*. per C. for . . . . Cr. Bags C. qr. lb. 30 ' ' 9° , 3 o c 9 0 oi7 6 | 61-4 ( 2 ) Sip. 22] iFrench "Wine (To Stock, at 30/. per Hhd. for . . . j 1 RjTo Profit and Lot's, gain’d by this Accompt 1709 Mar. 1 Ju. 2 Sj C 'rugget Dr. Pcs: Yds o Stock at v. aJ. per Yard, for . j 20 | 280 To Profit and Lofs, gain’d by this j Accompt .... .... Soli, The Drugget being all fold, there is no neceflity of flaying till the general Balance (hall be made, but this or any other particular Accompt of Goods {Lifbon Wine ' Dr. Hhds. tock, at 7/. per Hhd. for ... . I 2sj To Profit andLofs, gain’d by this Accompt | ^Norwich Crape Dr. | * Pcs. Yds. jTo Stock, at 31. 6u. per Yard, for ( j6 ) 896 To Profit and Lofs, gain’d by this Accompt jDuroy 'o Stock, at 6 s. per Yard, for ’o Prefit and Lofs, gain’d by this ! Accompt .. j Dr. Pcs. Yds. 156:16 Aug 17 u gy Houfe-Expenfes, bottled ofF . . Sept, 3 12 By Profit and Lofs, given to W. Wartier 22 13 By James Jackfon, at 3 j/. per Hlid. for Mar 2l\ 2 gy Sir R. Johnfon, at y.i Pcs. Yd ■/./)«'Yardforjtojjb pPer Contra Cr. J73g Hhds. Mar 12 2 By Profit & Lofs, loft by the buttling of 1 J.VH.19 7 By Samuel I?airman, at 10 1. per Hhd. for lo' 27 7 By Cafh, at 10/. 10/. per Hhd. for . . to Axgil il|By Houfe-Expenfes,bottled off ... I OS. 30 r 5]B>' Brandon George, for. I R By Balance unfold, at 7 l.pcr Hlid. for . 21 "1.2S 7 | 8 y Abraham Van Schoolin's Accompt I I [ Current, at 41. per Yard, for . . .[jfilfyfii ".28 7 By Alraham Van School til's Accompt 1 Current, at 6 s. bd. per Yard, for . .js TTTl I M I ( 3 ) 1789 filar. 1 R jSagathee Dr. Pcs. Yds. To Stock, at is. bd. per Vara, for . . I90I108C ITo Profit and Loft gain’d by this Ac-j | 7 /. 135 6 - 141 1 1789 Serge Dr. 1 1 To Stock, at it. par Yard, for . . I90I1260 63 _ R To Profit and Lois, gain’d by this Ac-j I compt.(I 2 6 65 6 1789 Sir Robert Johnfon Dr. Mar. 1 To Stock. So r 2, 2 1 iTo Drugget. 2 49 r Jkr.s Si 6 To Goods for the Accompt of- Abraham Van - J 9 36c 12 1 6 .To do. in part for 100 Pieces of Long Lawn 9 150 ! Aug. 6 io 'To Ship Janes . . :. \ 1 12 1 - ■t ’ToCafli paid him in full ....... TOOO - 17S8 ■Sir Humphrey Parfons Dr. Mar'.i i;To Stock. , 16 — ■juljlq 1 gjTo Inforance, for my infuring 200 L on his | Scarlet Cloth. 9 16 - Siu. 5 i To Sundry Accompts, paid him in full . 2 184 I 2lf Dec. 2c > llmTo Thread in Comp, between J. Severn anti J le]£ to pay in 6 Months. 11 9 C( C 3 ) Per Contra By Voyage to Barbadoss, at Yard, far . 1 ’ 1789 July lf>\ Aug 1A Per Contra 5 By \ Cr. Pcs; Yds d.per\ !y IVilliain Baker, Efq. at y.psr Yardj for. !y Balance unfold, at 2f. (id.per Yardj Cr. Pcs. Yds.j f Voyage to Barbados;, at is. Yard, tor.. 6JBy Cajh, at l^d. per Yard, for . " By Balance, unfold, at is. per Yardforjsc 260 Per Contra By Calli, received in full . By ditto, received in full . 7 By ditto, received in Part 7 By ditto, received in full . By ditto, received in full . By John Marjls, for a Bill payable by me to[ JohnJon, November 17 next . . Cr. Per Contra By Cafli, received in Part . By infurance, for his Scarlet Cloth, lofi: in the Falcon ...... By Balance, due to me, to pay June it) next TIT 1789 jWilliam Baker, Efq; Dr. l - J - A Mar. 1 xjro Stock.. 500- 10 2jTo Ship James, for Part to pay in 7 Days 6 125- Aug. 6 iojTo ditto.. 6 1219-4 A'oo 18 r6To Sagatbee. 3 36- Dec. 30 icjTo Thread in Comp, between James Sever')! I and felr.tt 53316-— — I9[To Sundry Accompts.— 466 /) — 1789 William Warner Mar. 1 1 To Stock, to pay April 30 next •/ftr/.i J rcfTo Profit and Lofs, for a Legacy leftme by my Brother C. Verax . . OB. fillATo Caih, paid him in full 1739 Brandon George Mar. 1 j To Stock. Oct. 3015T0 Sundry Accompts . x} 3 9 j .Samuel Fairman Mar. 1! iTo Stock .... Jun.iq 9.T0 Lifmv. Wine 1789 I william Lowfield, Efq. Dr. Mar. 1 1 I1T0 Stock. ( 4 ) 1789 Mar 17 dug%i Per Contra Cr. By Cadi received in Part ...... By ditto, received his Part of the lad Chargesl on the Ship James .. . By ditto, received the Principal which he bor¬ rowed .. . By Robert Uxley, for my Note given to Uxley, and by him to Baker .. R By Balance, due to me.. 30} OH. 6j 1789 |Per Contra Cafli received it Comp betweenj 1 Calh, received my Legacy in full Per Contra Cr. 5 By Voyage to Barbarities, for Infurance at 1 per Cent .. . By Balance due to me. Per Contra By Cadi received in full Per Contra By Cafli, received in full n Comp, between ( 5 ) 1789 Thomas johnfon Dr- /. j: i. Mar. I i 25614 3 i‘ Nov. 7 rs To Cafli, paid in Part.1 100 — — 24 16 To Infuranee, for my infuring 300/. it 6 per Z)rr. 101 7 To Sundry Accompts, paid mv Infuranee on a Freight loft.— B . To Balance due to him ....... 17 359 2 4 ? 1033 it > 8 ! i 7 3 9 John Hammond, Efq. Dr. 1 Ajar. 1 ] [ To Stock, to pay April 20 next . . . . 1 t 100“ oa. 241. r 50- -! Z)^. 121 7 To Sundry Accompts.- 8jo - 1 1 17S9 Martin Unwin Dr. .•uV. 1 1 To Stock. 1 381 I 7 0 17S9 Ifaac Reynolds Dr. /ito-. 1 1 To Stock. 1 42- ■ ITr.:6 : : i To Oranges and Limons. 16 42 10 — 17*9 Thomas Prefton, Efq. Dr. Zilzrajj : To Sundry Accompts. - 9 ° ~T~ 5 To Cafr paid James Na t for repairing my Dweliing-Houfe. ? 0 Sift.20 - 2, ^S 16 0 220;; -! I?8q Per Contra Cr. /. j. d. July 4 8 By Voyage to Copenhagen in Comp, between S.' Smith and felf . ... ' 733 1 « ,8 Dec. 3 16 Bv Infurance, on a Freight, in the John and Hannah , loft • . . •. i . . 9 3 co- ' 1033 t< -8 1789 Per Contra Cr. jfpr.20 By Cafli, received in full ....... I IOO- Dec. 6 16 By ditto, ditto. I 1 ■ 30- -- 22 IS By Joram Conder'tl, of Cadiz, for do Condcril's Draft on me, payable to do Hammond . . 16 331 R By Balance due to me. 17 •• 816 . 5 - 8;o- 1789 Per Contra Cr. on. 26 ts By Cafli, received in Part. IOO- _; Nov 27 lb By ditto, ditto. looj- J_ Dec. 20 18 By ditto, ditto. 100'- J_ R By Balance, due me. 17 7 6 3811 ~i~6 1789 Per Contra Cr. Dec. 24 18 ,By Calh, received in full ... , . 1 R By Balance, due to me.. 17 4 *i 1739 Per Contra , Cr. -i-for. 1 1 By Stock, to be paid May 14 next . . . . 9 o- — ,% 2(5 11 By John Marjh, fer a Bill payable by me t( do PreJIon, September 17 next . - . . II 2185 [6 6 17 By Calh received for the Repairs of my prefeni Dwelling-Houfe. 1 17 9 6 2203 *6— C 6 ) Mar. 14! Apr. ij May Robert Uxley Dr. 1 To Ship for ~ Part. To Hops. j To Ship James, for his Part of Difburfe. ments, on the faid Ship. ; To Calk, paid in full. Aug. 6 Dec. 30 I 7?9 3Iar. , 26 26 Apr. 1 May. iolTo Ship James I To William Baker, Efq; for my Note given to Uxley, and by him to Baker . . Ship James Dr. To Sundry Accompts. TocaCi paidT. Young, for Joiner’s work in full 1 To ditto, paid Tho. Pierce for Rigging ditto 2 To ditto, paid Dry den Smith for Repairs ditto To ditto, paid Nat. V/eflali for Painting ditto To ditto, paid the Blockinaker’s Bill ditto To ditto, paid the Ship Chandler’s Bill ditto To ditto, paid John Jones for beef and pork ditto. To ditto, paid James Thatcher for Bread, Flour and Peafe.ditto 4 To ditto, paid J. Prejlvick for cordage ire. ditto 4 To ditto, paid John Pepsnell for Smith’s work ditto. Toditto, paid fundry charges in refitting her ditto. To Profit and Lofs, gain’d by the faid Ship Mames Allen E TFo Cafh paid in full.. 6]To lafurance on sec/, in the Golden Fleece per Cent . ( 6 ) 17891 [Per Contra Mar. i| il8y Stock . i;tg 23 11 By Cadi, received m full.. . 1 1219. 26 11 By Job) Marjh, for a Bill by me payable to d° V^dey. January 17 next . . . .it' rooo- |Per Contra Cr. ,|By Cafli, received of J. Herbert for part in full. .] 2iBy ditto, received of capt. J. S?/iith -jL part ditto : 2 'Sy William Baker, Efq; . . . for ditto . , 2'By Robert Uxley .for ditto . 1 2|By Cafli reed, of Sir/?. Johnfon for ditto . ) 5 By ditto reed, of William Evans for ditto . 1 3'By ditto, reed, of James Jackfon for ditto . H 3'By ditto, reed, of Thomas Jones for ditto . 7 5;By Sundry Accompts.- 3 5[By Cafli for my A Part of a French Prize reed. , 8'By ditto for my ditto of a 2d ditto ditto 1 io'By Sundry Accompts. , 7 3 g Per Contra Mar. 4 i By Ship James C 7 ) 17S9 , jProfit and Lofs Mem* 21 To L-.Jio,i Wine , for 1 Klid. . July 24! 9 To Jskn Adams, for a Drawback 0: j ioj. at 8 per Cent . Sept. 3 12 To Freaci Wine, for 1 KhcL given 1 : !o nouie-hxpenfes . ; £ To Bank Annuity, loft c ; Price, with the Brc i £ To Infnrance . . . iRTnDld « c a™..;,.. jB-ToOld S. S. Annuity, loft by the Abatement = of its Price, with" the Brokerage . . . rc : T! TV> L.. “j- anjfe by the fuccels ot the {hip James, the rctn ing Part of the Gain will appear to he no more i \vh2t many Merchants make in the like Time. ( 7 ) Per Contra KS^S, May ti' 6 24: 7 Aug I By 7. Prefion, Efq. abated for my-early Pay, t ment of 90/.'.’, (By Voyage to Jbnft. confign’d to j. Van Hoove S {By Goods for the Accompt of A. Van Schooteu < ,!By Bank Ann. for | a Year’s D'lvid. on loooo/. x 2 81 7 By Air. Van Scho 0 ten’s Acc. Cur.for Commii&on < '"ByDuroy ..• By Nannie!’ Crape. iBy Voyage to Copen. for my 4 of the Gain tbere- — lo|By Cafti, gain’d by Johannes Scheeihafe 1510 By IV. Warner, for a Legacy left me by myl | | Brother Verax . 20 RBy Ship James ... 22 11 By Cafh recd.of W.Baker,ECc^Yrs int. On 500/: Sept. yraBy Sir M. Parfons, for a Drawback on 20c/. | 1 at -6 per Cen t. . . .. 7' R-By Ship Hopewell, gain’d on the fale thereof 13 a°'13]By Thomas Preflon, abated on my Payment of I arSj/. 16/. bi. . 22 R By French Wine . . . —| RlBy John Parrot’s Accompt Current . — RBy -George Hale’s Accompt Cnrrent ... 1 — R|By Sugar in Co. for my A part gained . . > 29 14BV Old S. S. Ann. for 7 - a Yrs. Div. on i20co/.|t Nnv 10 R'By Canary.. Dee. g'ly By Calli reed, of !V. Bake,-, Efq. the Int of 500/. toll7 By T. Johufon, for a Drawback on 500/. at 0 I per Cent . 12! RBy Torkjhire Cloth.. . —'17,B) ditto, for the Accompt of Nat. Keebls 17 18 By Tim. Hart and Co. gain’d by prompt paymt. 25 i8;By Bank Ann. for \ a Year’s Div. on iooco/. 30 tg 1 By IV. Baker, Efq. gain’d by prompt Payment! — RBy Thread in Co. between James Severn anti) I felf ...... .. '■ RByKsps . . ./. R|By l.ijbon Wine., . . R|By Sagalhee. R By Serge. RBy Oranges ami Liir.ons . . . ; Per Contra By Profit and Lofs ! Voyage to Amfterdam, confign’d to i Jacob Van-Hoove Dr. j % To Richard Lamb, of Harwich, for ido qrs. of! J Wheat.8 4 To Calh, for loo Bags oF Pepper, with Char- Si 4 To ditto, paid John Adams, for infuring the aforefaid Pepper . . .8 May 14 R To Profit and Lofs, gain’d by the faid Voyage •j 1789 Richard Lamb of Harwich Dr. Apriiz 3 To William Angel, for a Draft on me, payable to do Angel, or Order, May 2 nest . . 1789 . William Angel May 3 4 To Calh, paid in full ? (John Adams Dr. 12 6iTo Voyage to Amjlordeim, confign’d to_y. Van Hoozi:~far ico Bags of Pepper loft . . . Jacob Van-Hoove’s Acct. Curt. Dr. C 8 ) 1789 April 1 7,djz t Per Contra Cr. 5 By John Adams , for 100 Bags of Pepper, by him infured and loft . . . . . . '. . g 5 By Jacob Van Hoove’s Accompt Current, on ' the Sale of.ico qrs. of Wheat . . ■. Per Contra Cr. 5 By Voyage to Amflsrdasn, eonlfgu’d to Jacob Per Contra Cr. Be Richard Lamb, of Harwich, for a Draft on me payable to d° Angel, or Order, May 3 Per Contra Cr. 9 By Sundry Accompts.. . Per Contra . Cr. I - 1 Guil. S:iv. 16 By Jarjues Van Brook, Exch. at 33J.I [ I M. Flemifli per £ Sterling. . . .|i6iij 3 02 ( 9 ; J7*9 JliajZ: iBaiik-Anauity ] 5jroCaQi,at cl.per C cnt. an d B rokersgc on! i ooool ■’'To Profit and Lois, for ^ a Year’s Divid.j To ditto ... for ditto ... I jlnfurance Dr. To Sir Humphrey Par font, forhisfcarlet Cloth loft in the Falcon . To Thomas jclufon, for a Freight in the jolm\ 1 and Hannah, loft . 1 -Vtf.-, When yea infcrc on other Men’s Goods, and! receive the Pnitiu a, or give Credit for it, you mufti make Cajh, or iktPcijon indebted, Dr to Injurant! and Injurant! Cr. by Cajh. or the Perton indebted: But wnen o'Jters iufureon yourGoods, and you pay jGoods for the Accompt of Abraham Van Schooten Dr. Era. Ps. Ps Lo. Paper Holl. Lawn. 6; i&Cafn, paid Freight, Cuftom,I | | and other Charges on . . jrcocj ’To Sundry Accompts for thej j ciofc :.i i •j 9 ioL iA. Van Schooten’s Acct. Curt. Dr. ! j ?T T « Sundry Accompts. ( 0 c r: \ it. The'LiLnce of this Acccmpi nay frem fomc-! thngcid to the young Book-keeper/end he, rcr-j hv.*s. may wonder how the Merchant mult come bvi i .: 9 Money, when A. Van Scbsdzi lives fo fir off,! ?rd tre Balance fo Small; but i: is to beobferved in] ibrs ci ffs that Vm Schxlc: is the EmoJnvcr; and 1 G:< rv k.e as the Merchant st Lrstx fells G-sods tor j 1 ( 9 ) By Cafh, received •§■ a Year’s Dividend By Balance, at 93 J/>er Cent , . . : By do for a Ye'ar’s Dividend, due By Profit and Lofs, loft by the Abate- it of its price and tlie Brokerage 1739 i% 2 8| Ph 14 Nov 24 1 Per Contra Cr. I By James Allen, on 200/. at ^per Cent, in the] Goh'en Fleece .j By Sir Humphrey Parfons, on 200/. at 8 per Cess A on Scarlet Cloth. By Thomas Johufon, 011300/. at 6 per Cent, c tile John and Hannah . |By Profit and Lofs, loft by this Accompt . the Premium, then you mull be governed by the circlin'.[lancer, and make fitch Perfon or Thing 111. to Caps, as the Nature of the Affair reijuirr " Voyage to Amjtcidivr, Pol. 8. jPer Contra 1 frf 1 By Cafii, at 6r. per Ream; for 1 By Sir Robert Johnfon, at 3 1 . per Piece, for . . . . . 6 By Sundry Accompts, at 2/. ioj. * per Piece, lor. Per Contra Cr. By Goods lor the Accompt of A. Van-Schoeten for the neat Produce By Balance doe to i him, and makes Returns to him by Coemjfm-, So] whatever is defeftive or redundant at one Time, will cafily be brought to Accompt by tbe Sale of the next] Quantity of Goods received from, or Returns mads: to the laid Kite Schesttn: and fo on from. Time to Time, asOccauon flull happen. | T-°f-r byb rJ 1789. ( 10 ) [Voyage to Copenhagen, in' Coi be-| tween Sam. Smith and felf, each Half Dr. [To Sundry Accompts ........ To Samuel Smith's Accompt in Comp, for hisl I Haif of the Gain thereof. [To Profit and Lofs, for my Half of the Gain 1 thereof . 1 J’-’h 4 M-g. 8 Sam. Smith’s Accompt Currt. Dr. S[To bis Accompt in Comp, for his Half of the| Voyage to Copenhagen .... |By Balance due to him. Sam. Smith’s Acct. in Co. ' Dr. S|To his Accompt Current, for his Half of thej Drawback on 30 Hhds. of Tobacco . . . To ditto, for his Half ol the Goods fold at Co¬ penhagen .. (Hon. Commiffrs. of the Cuftoms Dr. Voyage to Copenhagen in Comp, between! 1789 , Inly I2 j S. Smith and felf . Old South Sea Annuity i To Cafij, at gi^cr CwMransfer’d to me|i200c| jTo Profit and Lofs, for Half a Year’s! Dividend.. ( *0 ) jPer Contra Cr.' ; July' 4! 8 By Commiffioners of the Cuftoms, for a Draw- | back 00 Tobacco exported . . . . . Aug. 8|ioBy Jaqttes Jo life's'Account .. .. 17S9 Inly ^ |Per Contra Cr. 8By his Accompt in Comp, for his Half of the) I Drawback on 30 Hlids. of Tobacco . Aug. 8 roBy ditto, for his half of the Goods fold : I penhagen ... .- . . . 210'By Calh, for his half of the Gain on the Ex¬ change of ico40 Rix Dollars . . , >// A Jug 12 'Per Contra Cr. I' g By his Accompt Current, for his Half of the] | Voyage to Copenhagen .• •I ft By Voyage to Copenhagen, for his Share ofthel 1 Gain thereof ........ * 94 6 | 6 8 Per Contra 9 By Calh, received in full Per Contra Cr. Oft. loir 4 By Calh, received Half a Year’s Dividendl I I due laft Michaelmas .... ' % Balance^ at 914 per Cent . . IftBy Profit and Lofs, loft by the Abatcm of its Price, and the Brokerage . I 47 S) M 73 ] 3] 10950- 43*ij 6 '7®9 . iThi ead in Co. between J. Severn : andj &!£, each half - ©r. , «>■ . 9IT0 Jeha.MarJh, atiip. lod.^perib. for 5628 JTq Cafh, paid Charges on bringing the {aid Thread Home. To James Severn's Accompt in Comp, for bis Share of the Gain ..... jTo ProSt and Lofs for my Share of ditto 1729 Jnhi: John Marih, of Manchefter, To Sundry Accompts .... (James Severn’s Acer. Currt. Dr. 'To his Accompt inComp.for his Half ofThread] bought of J. Marfh .... 0 ditto, for his HalF of Charges Thread. JTo Balance due to him . . . 9 F- 1 the fald] KcUt Obfcrvc the Index andc r Wole 2, July 28, p. 13. :rning any Partner's Ac- lit for his Part of Goods /. 4185 ■6 6 17 4 415 4 IJ 2 6 5033 4185 16 r8 : 8 4i5 2 < 2516 18- 1789, Jug. Sept .2 .. Dee. 22! James Severn’s Acct. in Co. Dr. To his Accompt Current, for his Half of Thread laid T. Hart and Comp. ..M To ditto, for ditto fold for ready Money , j j To ditto, for ditto,- WiUiaiu Evans . . u To ditto, for ditto, - James Alien . . . i ( IX ) T7S9 Julyzl Aug. 3 Sept. 24 Dec. 28 29 9 By Tim. Hart and Comp, at 18 s.per lb for I 0 By;Ca(h, fold A. Sanders at 18/. r 14 By Sundry Accompts ' ~ n ' 19 By Ca(h, .... I19 By Sir Humphrey Parfons, at 18/, 19By William Baker, Efq; ‘ 1789 jH/9-179 1789 . J.v/;' 2 8| i“ g - -1 Sept.iA Dec. 2S |Per Contra By Thread in Comp, between Jan . Cr. r Severn andl Per Contra Cr. By his AccomptinComp. for his half ofThreadl fold T. Hart and Comp. By ditto for ditto fold for ready Money By ditto for ditto fold William Evans, . By ditto for ditto fold James Allen, - . By ditto for ditto fold Sir H. Parjons, . By ditto for ditto fold William Baker. Ef ’ * next Books • 1^631 g .2 R By Thomas Joknfon, ... . due tohim 5 3Jg , * , r By James Severn’s Accompt current, due tohim n 415 , £ R By Timothy Sutton, at Barl>a/loes, due tohim 13 167,5 r» r By Nathaniel Keehle, of Hull, due tohim ij ‘-403 ! 7 * R By Stock, for my neat Mate ..... . , 34658 ,, Note, The fourth line fron* the Top, marked with£r- nr in the Margin, was done on furpofe to fhewthe Learner how to balance it, which fee on the Sr. Tide Dr. The TRIAL BALANCE. Cr. L s - J -i - p. /:• is. d. icUstock ....1 10925154! 447°819 7tafh...1 32067114! igSio-teops 181I13 3 34°- Wrench Wine . 2 340_ 69 jDruggec . ..’ * 2 49- J 75- A.ijbon Wine.. . . 2 229— 179 4— Worwkb Crape .2 179 4 97 io>—{Durpy . .2 9710 — iji]-pagathee .. 3 . 66- 6 3-{Serge . 3 30 6 8 1601 19 ^Sir Robert Johnfon ."3 1601 19 1116--jsir Humphrey Par fans .3 216- 1673 r9 William Bakir Efq;.. . 4 l6 37t9'| 1334 7 -William Warner .4 J 334 7 — 75- \Brar.don George ..4 II 8 3 128- 'Samuel Fairman .' .. . . 4 128- 528 13 — WilliamLowfield, Efq;.4 J28 13 — 67414 3 i^homas Johnfcn . . 980,--j John Hammond, Efq; 38117 6 Martin Un-win . . . 8410 — lfaac Reynolds . . . 2293 6 — Thomas Prefion Efq; . 133; 9 | Robert Uxlej . . . 337 4 topoufe-Expenfes . . 30110 i-'[Voyage to Amflcrdam rv) g —IRichard Lamb of Harwich 5 103316 8 i 16315- 5 300- 5 42- 5 2293 6 — 6 1335 9 i 6 24170 8 6 6 1433 1 -- 7 25003 5 8 go' 8 —j William Angel . 140I 710 Vfohn Adams ........ 161 2 3jfj V an Hoove’s Accompt Current 9712 ic —pank Annuity . ‘ . . . . ■ • - jod-Infurance. 0 i 0 ! -Goods for the Accompt of A. Van Schooten\ \ The End of the Dr. The TRIAL-BALANCE continued. , ^ i] 966161219. . . 1 . Brought over . . . ,1 69614 9 Abraham Van Schooten’s Accompt CurrcntTrij 2946 6| 8 Voyage to Copenhagen in Co. bet. S. S. &felt|ro| 1476 7jil Samuel Smith's Accompt Current 1473 3 4 Ditto' ... . . in Corap. ... . . 436 6 8 Honourable Commiffio'ners of the Cuftoms -til 73 W 6 Old South-Sea Annuity 1187 737 3510 1600 298 Thread in Co. . John Marjh . . .. James Severn's Accompt Current . £“ t0 .in Comp. . Timothy Hart and Co. ..... | John Herbert .. J John Smith . ' . . . , William Evans . , . 4 . , , l James JackJon. . . . . . . \Thomas Jones . . . .. . . . Jajues Joliffe's Accompt Current . ihip Hopewell , .. Voyage from Barbadoef . — Timothy Sutton of Barb aides’ . . . . 8 John Parrot’s Accompt Current . . . 8Ditto ..... in'Comp. , . . 8 George Hale’s Accompt Current . ; . 8 Ditto , . - . . in Comp. . . . Torkjhire Cloth. Nathaniel Ke-eble, of Hull . Torkjhire Cloth for the Accompt of N. Keeblci ^ ar in Comp.. 1 Ham Harman . . . Voyage to Barbadoes >4 l a l nes Han Broek - Voyage’ from Cadiz — Joram Conderil 6 Oranges and Limons 4 Balance . /. 107596 ,696 2946 •1478 1473 436 18c r6i| abf 33.15 — fecond Ledger. The CAS H-B OOK, r 7 ? 9 iCalh Dr. filar, i ijTo Stock brought from the laft Month ... 1 luo Sir Robert Johnfon, received in full . 6 zTo Ship James, received infill of John Herbert) t o Ship James, received of Capt. John Smith in full for -i , Jio William Baker Efq; received in Part 20! 2|To Canary, for i Pipe lold to William Dclo\ 2J 2T0 Sundry Accompts . .. 1789 *789 Aley 1 jCalh Dr. J—To Balance brought from the laft Month 3fT° Ship James received of William Evans, i f full for . . (To Ship James, received of Jatttes full for Jg- o Ship James received of Them t full for ■jV ?|To John Hammond, Efq; received in full '(To William Warner, received i" fi ’ n Jackfon, jCalli Dr. To Balance brought from the laft Month To Ship James, received of 7 Owners, ■JL of Dilburfements for the faid Ship j To Canary, received of William Coles, ii for 1 Pipe. 5 To Ship James,' received in full for my Halfl " t of a French Prize 8099 6989 749 3 97 * The C AS fi-B O O K. i7 .s 9 M. V Per Contra Cr. By Ship Jama., paid in Part . , . \ By javfa Allen , paid in full •. . . , ' . By Thomas Preflpn, Efq; paid in Part . . By Slip Janus, paid Thomas To'Jiig, in full for Joiner’s Work . . . . . ... I By Ship James, paid T. Pierce, in full for Rigg. By Ship James, •puADryden Smith, in full lor Repairs .. By Ship James, Nathaniel WeJIall, in full for Painting. By Houfe-Expenfes, paid fundry Charges this Month. By Balance remaining in Hand, carried to the next Month. Per Contra Cr. By Ship. James, p_aid the Block-maker in full By Ship James, paid the Ship-chandler in full 4 By Voyage to Amjlerdam, confign’d to Jacoh^ 4 By Voyage to Amjlerdam, paid J. Adams, for infuring too Bags of Pepper . . . . . ! Ship James, paid John Jones, in full for Beef and Pork.. By Houfe-Expenfes, paid fundry Charges this Month.. . . . By Balance remaining in Hand, carried to the 7 -* i 17 — M 6 4 6 I- — Per Contra Cr, By Ship James, 1 paid James Tha'tcher, in fill for Bread, flour, and Peafe ..... By Ship James, paid John Prejltuick, in full for Cordage, bre . By William Angel , for Lamb’s Draft payable to d D Angel . By Ship James, paid John Pcpnsell, in full f.orj Smith’s Work ....... 3y Robert Vxley, paid him in full By Bank Ann. at 94/, per Cast, with Brokerage By. Thomas Prejlon, Efq. pa'ld James Hart, in full for repairing my Dwelling ILufe By iHoufe-Expenfrs, paid fundry Charge: Month .. jBy ; Balance remaining in Hand, carried next Month T . ,76! 94 i2 :io| ( ? ) . iCalh Dr. j—,fo Balance brought from the laft Month . 6iTo Goodvfor the Accompt of A.Van-Schooten for iooo Reams of Paper, received in full 6jFo Goods for the Accompt of A. Van-Schooten, for 120 Pieces of Holland, received in Partj 16 t^To Samuel Fairman, received in foil . . IS 7|To Sir Robert johnfos:, received in Part . a: 7lTo WUliavs Ltj-.oneld pfq. received in full . 24 /.To Sir Robert Johufon, received in full . 2 71 7;To L:Jdou Wine, fold J. Hicks, received in fu t:8 9 M 1 Calh Dr. -|To Balance brought from the laft Month . . 8 To Ship fanes, received in full for my Hali Par: of a French Prize. 9 To Commillioners of the Cuftoms, received ii 9jTo John Adams, received in lull . . . 9iTo Sir Humphrey Parjons, received in Part full iafh Dr. jTo Balance brought from the laft Month . :To Thread in Comp, between J. S evens ant felf, for iocolb. fold for prefent Money To Sundry Accompts. To Profit and Lots, received Half a Year’ Intereft on 500/. of WiHiapi Baker . . To Sundry Accompts .. Calh I [To Balance brought from the laft Month . 'o Snip Hopreeeli, received of Abraham Si” _ /. ' j. 71 jo 9 300 — - 9 100 — - 4 360 — ISC- — ! 2 ios- 8322 H - 7678 4i 6 12500- — ;o 436 8 3 129 3 __ - — 20759 1 3 ? - 9696 1 1 3i ■ ti 900- 2520 9 2 • J 12'1 0 — 103 1 ; 6 12 ? 3 Siia 11804 6 5% _ j > 160c. JZ • 11 ,3-04 6 si C 2 ) Per Cpntra Cr. S By Goods for the Accompt of A. V. Scliootsn, paid Freight ire. . ........ 7 By A. Van S dmten’s Accompt Curtent for fundry Accompts . . . . . . . . 7 By Houi'e-Expenfes, paid fundry Changes this , Month.. • • • . . R By Balance, remaining in Hand, carried to the . next Month . ... . /. ,SAd. 9 19617 6 9 406 7 6 Per Contra Cr. 8 By Voyage to Copenhagen in Comp, between S. Smith and fell', each half . . ... ... 8 By Old S. S. Annuity, for 12000/. transferred to me at 91’- per Cent, and Brokerage -. 9 By Th ead in Comp, between James Severn 'and felf, each half, for Charges .... 9 By Houi'e-Expenfes, paid fundry Charges this Month . . . . . . . .' R By Balance rem.in hand,carried to the next mo. Per Contra Cr. 8 By Ship James, paid fundry Charg. in rcfitt. her 11 By Ship Hopewell, paid Andrew Collins in full 11 By Houfe-Expences, paid fundry Charges this Month .. RBy Balance remaining in hand, carried to the next Month . . .. ic . 291 IC 1099: II 17 20759 6 207 13 1200 7 21 — 11804 14 6 14 6 17 6 |Per Contra '• Cr. 12]By Sir Humphrey Parfiiis. paid him iiiBv York (hire Cloth, paid Charges on bringin; i 150 Pieces Home.. . [By York (hire Cloth, for the Accompt of Na- thar.iil Keeble, for Charges. By Sugar in Comp, paid." Culiozi and. oth Charges in bringing it Home. By Thomas Prejlon, _ Kiqj pam him in r. BvHoufe-Expenfes,paid liindn [By Balance rem. in hcr.d,c ( 3 ) {Cafe t !Dr. i'o Balance brought from the lad Month To Timothy Hart and Comp, received in part To Ysri/hire Cloth, received in full for yo Pcs. To William Warntr, received my Legacy in lull ' T '~ Old S. S. Annuity, received half a Year’-' )iv. on 120 Ool. due Mhhaelmas Iaft . . To Bank Anntity, received half a Year’s Div. on ioocc/. due Midfummerjik . . |To William Harman, received in full [To Thomas Jo ms, received in Part . n Unwin, received in part . [Caih . Dr. J—• i'o Balan:e brought from the laft Month ;|To Samel Fairman, received in full 1 To Sundry Accompts. ar'ihi Uiiviii:, receved ill part . 6jTo jajstis Van Broth, received in full ur. [Cafli Dr. To Balance brought from the lad Month . To Timothy Hart and Comp, received in part t: on, paid him in (nil u By Houfe-Expehfes, paid fundry Charges' thisl Month . . ... 17S9 r; *3 m . Per Contra Cr. 7 By Thomas Johnfou, paid my Infuranceon Freight loft . . . . IlSBy Timothy Hart and Comp, paid them 0 By Oranges and Lintons, paid Freight, Cuftotn, ire. . . . . . ;o|i9 By William Baker, Eft]; paid him ip full ; By Honfe-Expenfes, paid fundry Charges this! Month.. R By Balance remaining in Hand, carried to the] next Month ..... Second Cafh-Eook, BOOK of HOUSE-EXPENSES. 13 ,6 2 e Houfe-Espences Dr. to Cafli. l - 'or a Scrubbing brulh. mending a pair of Bellows . . . a new Tea-kettle ...... mending the Crane, and 3 Hooks . Fife. 3 Wafeing tubs ....... tinning a large Pot and 4 Sauce-pans a Goofe and 2 Uncles. a Turkey. the Baker’s Bill • . the Butcher’s Bill . . .... 31b. of Sau Pages ....... a peck of Oyfters.. a peck of Onions . . .... a new Fire-feovel and tongs . . . a large Stew-pan. the Apothecaries Bill. a Load of Hay. a Load of Straw. the Farrier’s feoeing Whitefoot . carin.o the Coachman’s broken fein mendTug the Clock. a new Jack-line. the Conk’s Bill.. a Turbot.. - • a Dozen large Eels. a Dozen Liaons. a Firkin of Butter. a Cheftire Cheefe, wt. 501b. at V- S Y N O P s i s; os..: " COM P E N D I U M of: Merchants A c c o u n t s: COST AIN IN G Particular R U L E;S FOR THE V' True Stating of Debtor and Creditor, In all the CASES that can happen in.. . the whole Courfe of a . Merchant’s De a Vi n 0. ., The Accompts of Merchants are of-three Sorts,, viz. I. Proper ; wherein the Merchant trades by and for him- felf; which is either .Domeftic, i. e. Inland and at Home; - or Foreign, i. e. Abroad. II. Factorage ; wherein the jVIerchant a&s as a Faftor in Commiffion, for one that employs him.; and- thL alfo is either Domeftic or Foreign. III. In Company; wherein two or : more.,Merchants join together in Trade; - and have each a {hare of the Gain, or bear a Share of the Lofs, in Proportion to his Share in the Stock, as is taught in the Rules'of Fellowfhip. I. OfPROPER ACCOUNTS. i. DOMESTIC' In receiving and paying Money. Case I. When an Inventory is taken of the ready Money, Goods, Voyages, and Debts, belonging' or owing to me; Rule, Dr. thofe feveral Parcels and Parties. Cr. Stock or principal. Cafe 3 . When an inventory is taken of the Debts owing to me; Rule, Dr. Stock or principal, Cr. the feveral parties to whom the fame are due. Cafe 5. When Money is received of one man for the ufe of another, or for his own Ufe. Rule, Dr caflj, Cr. theperfon for whofe Ufe it is received. The lame when Money is received for Goods formerly fold. Cafe 4. When money is paid to one Man for the Ufe of another, or for his own Ufe. Rule, Dr the Perfoa far whofe Ufe it is paid, Cr. Cafh, The fame where Money is paid for Goods formerly bought.' Cafe $. When Money is lent. Rule, Dr. Borrower for die Principal, Cr Cafh. Cafe 6. When money is borrowed; Rule, Dr Cafh, Cr. the Lender for the principal. Cafe 7. When Intereft is received for money- lent. Rule, Dr. Cafh Cr. Profit and Lofs. The fame for prompt payment received; Cafe 8. When intereft is become due to me, and booked before received. Rule, Dr. the Perfpn who owes it, Cr. Profit and Lofs. Caje 9. When intereft is paid for money taken up; Rule, Dr. Profit and Lofs, Cr.Cafh. The fame for prompt payment paid. Cafe 10. When Intereft is become doe from me to another, and book¬ ed before paid. Rule, Dr Frofit and Lofs, Cr. the Perfon to whom it is due. Caje it. When charges are paid on Goods in my Pefleflion; Rule, Dr. thefe Goods Cr Cafh. Cafe J2. When Charges are paid on petty Dilburfements in Trade ; Rule, Dr. Charges of Merchandize, Dr. Cafh. Caje 15. When Charges are paid on Houfe-Keeping, and all Expen - fes thereunto belonging. , Rule, Dr. Profit and Lois orHonfe-Expenfes, Cr. Cafb. Cafe 14 When India Stock, Bank Stock, South Sea Stock-or Annuity is bought, Rj(,c, Dr. Inch Stock or Annuity, Cr. Cafh. The fame if there be a Call of y i. ire. per Cent, upon my ffcare in any Capital Stock. Calf 15 when Intereft is become doe to me'on fuch Stock or Annuity, -and booked before received. Rule, Dr. that Stock or Annuity, Cr. Profit and Lofs. Cafe 16. When India Stock, Batik Stock, South Sea Stock or Annuity is fold ; Rule, Dr. Cafh Cr. faeh Stock or Annuity. Cafe. 17. When my Debtor compounds with me, and l receive Part cff the Debt for the whole. Rule, Dr. Cafh for what I receive, Dr. Profit and Lofs for what I lofe Cr.tbe petTonby Sundry Accompts, who componndsior the whole Debt’ ( 3 ) Cafe j8. When I compound with my Creditor, and pay him part of tfhe Debt for the Whole; Rule, Dr. the Perfon who receives, to fundry Accompts for the whole, Cr. Calh for what I pay, Cr. Profit and Lofs for what is abated. Cafe ig. When a Legacy is bequeathed to me ; . Rule, Dr. the Executor, Cr. Profit and Lofs. Cafe 20. When a Legacy is received ; ' Rule, Dr. Ca(h, Cr. the Executor. If received before entered, Dr. Call), Cr. Profit and Lofs. Cafe 2i. When I receive a Legacy for the uie of another, myfelfbe¬ ing the Executor; Rule, Dr; Cadi, Cr. the Legatee. Cafe 22. Whenl pay a Legacy for the ufe of another, myfelf being the Executer; Rule, Dr. the Legatee, Cr. Cadi. Cafe 2 5. When I receive Money by Affigntnent; Rule, Dr. Calh, Cr. the Afflgnor. Cafe 24. When 1 gave art Affignment orOrder oil my Debtor to my Creditor; Rule, Dr. the Perfon to whom the Affignment is given, Cr. the l’erfon upon whom the fame Affignment is charged. Cafe 25. When I pay Money to another; by the Affignment or Order of my Creditor ; Rule, Dr. the Perlon who makes the affignment, Cr. Calh. ' Cafe 26. When I receive a Promiflafy Note in payment, and book it; Rule, Dr. the Drawer or Endorfer of that Note, Cr. the Perfon of whom you receive it in Payment. Cafe 27. When I Deliver the faid Notein Payment afterward; Rule, Dr. the Perfon who receives it, Cr. the faid Drawer or En* dorfer. Cafe 2S. When I pay Charges on Houfe-keeping, and all Expenfes thereunto belonging. Rule, Dr. Profit and Lofs, Cr. Calh. In buying and feliing Goods. Cafe 39. When I buy Goods for prefent Money; Rule, Dr. the Goods bought, Cr. Cadi. The fame with Lottery Tickets, which may be edeemed as Goods. Cafe 30. When I buy Goods for Time, i. e. on Truft ; Rule, Dr. t!ie Goods, Cr. the Seller. The fame when feveral Pay¬ ments are to be made by me, only mentioning in the Journal the feve- r-il Times of Payment. The fame alfo when Goods are taken in lieu of a Debt, either in Part or in the Whole, Cafe 31. When I require an Abatement on Goods bought on time, after they are booked, on the Accompt of defeft; Rule, Dr. the feller, for the Abatement, Cr. the Goods bought. If ' the Accompt of Goods be clofed, Dr. the feller, Cr. Profit and Lofs. Cafe 32. When I buy Goods for part ready Mony, and Part Trufl; Rule, Dr. the Goods, Cr. the Seller for the whole. Then Dr. the Seller for what I pay, Cr. Cafli for the fame fum. Or Dr. the Goods to fundry Accompts, Cr. Cadi for what I pay, and Cr. the Sellcrfor what remains unpaid. f 4 ) Cafs When I bay Goods for part ready Money, Part Trait, and Rui?, Dr. the Goods to fundry Accompts. Cr. Cafh for what I pay Cr. the Perlcm whole Bill I have affigned and Cr. the felling Man for the reft. Cafe - 4. When I fell Goods for prefent Money; Rule, Dr. Calh, Cr. the Goods. They fame -with Lottery Tick¬ ets, which may be efteemed as Goods. Cafe 35. When I fell Goods for time, i. c. on Trull; Ru!e, Dr. the Buyer, Cr. the Goods. The fame when feveral Pay¬ ments are to he made to me, only mentioniog in the journal the feve¬ ral Times of Payment. The fame alfo when Goods'are fold in lieu of a Debt, either in part, or in the Whole. Cafe 36. When I make an Abatement on Goods fold on Time, after they are booked, on the Accompt of defect; Rule, Br. the Goods for the abatement, and Cr the Buyer. If the Accompt of Goods be clofed, Dr. Profit and Lofs, Cr. the Buyer CJ.fi 37. When I fell Goods for Part ready Money, and Part Trull; Rule, Dr. the Buyer for the Whole, Cr. the Goods ; Then Dr. Cafh for what I receive, Cr. the Buyer for the fame fum. Or Dr. Cafh for the Money received, Br. the Buyer for what remains unpaid, Cr. the Goods by fandrv Accompts for the whole. Cafe 28. When I fell goods for part ready Money, Pan Trull, and Part by afligninent; Rule, Dr. Cafh for what is received, Dr. the Perfon on whom I have taken the afugnment, Dr. the buyer for the reft, Cr. the Goods by fun- dry Accompts for the whole. Cafe 39. When 1 buy feveral forts of Goods for ready Money; R ule, Dr. each of them for its refpetllve value; Cr.’ Cafh by fundry Accompts fur die whole. Cafe 4.0- When I buy feveral forts of Goods upon Truft ; Rule, Dr. each of them for its refpective value, Cr. the Seller by fundry accompts for the whole. Cafe 41. When I fell feveral forts of Goods for ready Money ; Rule, Dr. Cafii to Sundry Accompts for the whole Value, Cr. each Sort for its refpeftire Sum. Cafe 42. When I fell feveral forts of Goods on Truft ; Pi v.li. Dr. the Buyer to fundry Accompts for the whole Value, Cr. each Sort for its refpeftive fum. Cafe 43. When I want Rebate to be made on the prefent Payment of Monev, for Goods.bought upon Time; Rile, Dr. the Seller to Sundry Accompts for the whole Sum, Cr. Cadi for the Sum paid, Cr. Profit and Lofs for the Rebate. Sett, This is fttppcfed to happen a Day or two after the Goods arc bought and booked. Cafe 44. 'When Ijnake Rebate on the prefent receiving of Money for Goods fold upon i ime ; R ule. Dr. Calh for the fum received, Dr. Profit and T ofs for the Sum rehated, Cr. the Buyer by fundry Accompts for the whole Sum. Xu-, Tr.is is fuppofed to happen a Day ot Two after the Goods arefoid an 1 Booked. Caf: 43. When i buy Goods of a Debtor, for a Debt due to me. their Value amounting to more than the Debt, and the Overplus is paid back in Money prefentlv; Rule. Dr. the Goods to Sundry Accompts for the whole Sum,. Cr. the Seller fer fo much as his Debt was, Cr. Calh for the Overplus. Sc!:, If feveral Sons of Goods had been bought, and the Overplus returned by me, ( 5 > ’1 then firft, Dr. each Sort (or its rcfpeftive value, Ci. the Seller by Sundry Accomm. for , their whole Value; Secondly, Dr. the Seller for the Overplus paid back, Cr^Calh for the feme Sum, . * Cffe 46. When I fell Goods to a Creditor, for a Debt due to him ; their Value amounting to more than the Debt, and'the Overplus is re- turned to me in Money prefehtly; . R'lle, Dr. die Buyer for fo much as is owing to him, Dr Cafh for the Overplus received, Cr. the Goods fold by Sundry Accotnpts for the ■whole Sum. ' ( Rote, If fevctal Sorts of Goods had been fold, and the Overplus returned to me, then Firft, Dr. the Buyer to Sundry Accompts for their whole Value, cr- each Sortfor its Barter. Cafe 47 When I give one Sort of Goods for another of equal Value; Rule, Dr. the Goods received, Cr. the Goods delivered. Cafef. When I give one fort of Goods for another Sort of greater or lefs Value; ' . Rule, Firft, Dr. thePerfon who receives my Goods, Cr. thofe Goods: Secondly, Dr. the Goods received by me, Cr. the Perfon who delivers them. ■_ Cafe 49. When I give one Sort of Goods for feyeral other forts of equal Value; Rule, Dr. each particular Sort of Goods received for its refpe&ive Value, Cr. the Goods delivered by fundry Accompts for the whole Value. Cafe jo. When I give one Sort of Goods for feveral other Sorts of greater or lefs Value. ' Rule, Firft. Dr. each particular Sort of Goods received for its re- fpettive value as above, Cr. the Seller by Sundry Accomptsfor the whole. Secondly, Dr. the fame Perfon as Buyer, and Cr. the Goods which he has bought. Cafe ji. When I give feveral Sorts of Goods for one Sort of equal Value; ' Kuls, Dr. the Goods received to Sundry Accompts for their Value, Cr. each particular Sort of Goods delivered for its refpe&ive V»lue. Cafe J2. When I give feveral Sorts of Goods for one Sort of greater or lefs Value; R ule, Firft, Dr. the Peifon to Sundry Accompts, to whom the Goods are delivered for their whole Value, Cr. thofe Goods feverally for their refpective Sums: Secondly, Dr. the Goods received, Cr. the Seller. Cafe 53. When 1 give feveral Sorts of Goods for feveral other Sorts, either of equal, greater or lefs Value; R ale, Firft, Dr. each particular Sort ot Goods received for its re- fpe&ive Value, Cr. the feller of them by Sundry Accompts for the whole Value: Secondly Dr. the fame Perfon, as Buyer of the Goods deli¬ vered to him, to Sundry Accotnpts for the whole Value of them, Cr. each particular Sort for its refpeftive V alue. Cafe 54. When I fell Goods ot one lort for Part Goods of another Sort, and Part ready Money ; liu/e, Dr. the Goods bought for their Value, Dr. Cafn for the Sum received, Cr. the Goods fold by Sundry Accompts for their Value. Cafe jj. When I fell Goods of one Sort for Part Goods of .another Sort, Part ready Money and Part Time; Kule, Dr. the Goods bought for their Value, Dr. Calh for the lu t ( 6 ) received, Dr. the felling Man for the reft, Cr. the Goods fold by Suh, dry Accompts for their Value. - Cafe 56. When I fell Goods of one Sort for Part Goods of another Sort, Part ready Money, Part time, and Part by Affignation; Rule, Dr. the Goods' bought for their Value, Dr. Cafh for the Sum Received, Dr. the felling Man for what he owes, and Dr. the Perfon drawn on for his Sam, Cr. the Goods fold by Sundry Accompts for their Value. Cafe 57. When I bay Goods of one Sort, for Part Goods of another Sort, and Part ready Money Rule, Dr. the Goods bought tq Sundry Accompts, Cr. the Goods fol d for their Value, Cr. Calh for the Money paid. Cafe j8. When I buy Goods of one Sort, for Parc Goods of another Sort, Part ready Money, and Part Time: Rule, Dr. the Goods bought to Sundry Accompts, Cr. the Goods fold for their Value, Cy. Calh for the Money paid, and Cr. the felling Man for the reft. ' Cafe J9. When I buy Goods of one Sort, for part Goods of another Sort, Part ready Money, Part time, and Part by Affignation. Rule, Dr. the Goodsbought to Sundry Aecompts, Cr. the Goods fold for their Value, Cr. Calh for the’ Money paid, Cr. the felling Man for jvhat is dae tq him, andCr. the perfon drawn on for this Sum. Shipping. Cafe 6o- When I buy a Ship for ready Money; Rule, Dr. the Ship, Cr. Cafh. A&c, The fame for a ship fitted outin which I have a ihare, Cafe 6r. When I buy a Ship for Part ready Money, and Part Time; Rule,T)r. the Ship to Sundry Accompts, Cr. Calh for the Money paid, Cr. the felling man for the reft. XOe, This is the face as Cafe 32 foregoing which fee: Cafi 62. When I fell a Ship for ready Money; Rule , Dr. Calh, Cr. the Ship. Cafe 63. When I fell a Ship for Part ready Money, and Part Timq ; Rule, Dr. Cafh for the Money received, Dr. the buying Man for wbzt remains due. Cr. the Ship by Sundry Accompts for the Whole. A’*, This is the fame with cafe 37 foregoing, which fee. Freight. Case 63. When I receive Freight; Rule, Dr. Calh. Cr. the Ship, Cafe 6j. When I pay Freight; $■ Cafe 7. When my Goods are infured by another Perfon, and I pay the premium prefently; Rule, Dr. Voyage tq-- confign’d to —-Cr. Cafh. Cafe 8. When my Goods are infured by another Perfon, and I do not pay the Premium prefently; Rule, Dr. Voyage to-coniign’d to-Cr. the Infurer. Cafe 9. When I pay the Premium, upon Advice that my Goods are fafely arrived , Rule, Dr. the Infurer, Cr. Calh. Cafe 10. When the Goods of another Perfon are infured by me, ar.d I receive the Premium prefently ; Rule, Dr. Calh, Cr. Infurance. Cafe 11. When the Goods of another Perfon are infured by tr.e, and I do not receive the Premium prefently ; Rule, Dr. the Perfon whole Goods 1 have infured, .Cr. Infurance. Cafe 12. When I receive the Premium afterwards; Rule, Dr. Calh, Cr. the paying Man. Money. ♦ Case 13. When I receive a Premium with Advance for the Inlbrance of Goods formerly fent to Sea ; i. e. if I receive the Premium in Dollar^ and fell them for more, and receive the Sterling immediately; Rule, Dr. Calh to Sundry Accompts/ Cr. the man who paid the Dol- ( 8 ) iars for what he paid them at, Cr. Profit and Lofs for the Gain in the Payment. _ Car* 14. When I fell them for Gain, and receive the Sterling fome- time afterwards; Bull, Dr. Cafli for the Gain only, Cr. Profit and Lofsfor the fame Sum. Afee, The other Fait of this Caih was entered in my Books before. Case ij. when 1 fell the aforefaid Dollars for more to my Creditor; Rail, Dr. the receiving Man to Sundry Accompts, Cr. Cafii for the Value of the Dollars, as they were at firft received, Cr. Profit and Lofs for my Gain in the Payment. A’cfe, If my Creditor had received the (aid Dollars immediately, the Remitter mud be made Cr. in&cad of Ca(h. Cafe 16. When I receive a Premium with Lofs, for the Infurance of Goods formerly fentto Sea; i. e. if 1 receive the Premium in Dollars, and fell them for lefs, and receive the Sterling immediately. . Rale, Dr. Ca(h for what I fold them at, Dr. Profit and Lofs for the Lofs, Cr. the paying Man by Sundry Accompts for what I at firft received them at. AIf Fraud be admitted ia this Cafe i. e. I be impofed on by him that paid them to me it will hold good. Cafe 17. When! fell them for Lofs, and receive the Sterling fometime afterward. Rule, Dr. Profit and Lofs for the Lofs only, Cr. Cafh for the fame. Case 18. When I fell the aforefaid Dollars for Lofs to my creditor; Rif/e, Dr. the receiving Man for what 1 fold them at, Dr. Profit and Lofs for myLofsonthefale. Cr. Cafh by Sundry Accompts for their firft val te. Nclt, If my Creditor had received the laid Dollars immediately the Remitter muil.be made Cr. i lifted ofCafti. The whole Coll of Infurance. Cafe 19. When Goods of my own, that were infured, are caft away at Sea; Rale, Dr. the Infurer, Cr. Voyage to- Cafe zo. When Goods of my own, that were not infured, are caft away at Sea; R:ie, Dr Profit and Lofs, Cr. Voyage to- Cafe 21. When the Insurance is paid to me before I enter the Cir- camftance in my Books; Rate, Dr. Cafh, Cr. Voyage to- Cafe 22. When the Infurance is paid to me after I have entered it; Rale, Dr. Caih, Cr. the Infurer. Cafe 23. When I hear of another man’s Goods injured by me, being caft away, and pay the Adventurer immediately. Rale, Dr. Infurance, Cr. Caih. Cafe 24. When I hear of another man’s Goods, infured by me, being ' caft away, and I do not pay the Adventurer immediately. Rale, Dr. Infurance, Cr. the Adventurer. Goods wherein my Faclor is concern’d for me. Cafe 25. When my Faclor buys Goods for my Accompt, or 1 fend - Goods to him to be difpofed of for me; Put!;, Dr fuch Goods in the Hands of fuch Faftor, or elfe Voyage to. ■v - for Prime Coft and Charges, Cr. fuch Faftor or Voyage. ( 9 ) Cafe 26. When thefe Goods are fold; Rule, Dr. the Faftor’s Accompt Current, Cr. Voyage to-or elie Cr. Goods in the Hands of fuch Faftor. Nett, An Accompt Current is that by which an Agent balances or makes even with hii Employer. Case 37. When Abatements are made on the abavefaid Goods, through Defefts afterwards found; Rule, Dr. Profit and Lofs Cr. Factor’s Accompt Current. Note, The lame for bad Debts, Charges of Remittance, Be. Cass 28. When Goods of mine, in the hands of one Faftor, are fent to another Faftor j Rule, Dr. Voyage to — [the place of the Latter, or receiving Faftor] Cr. the former or fending Faftor. Case 29. When I receive Goods in return from my Faftor; Rule, Cr. thofe Goods, Cr. the Faftors Accompt Current for prime Colt and Charges, as per Invoice, by a double Margin for the.foreign Money, and the Sterling. Cafe go When I pay Charges on the above Goods; * Rule, Dr. thofe Goods, Cr. Cafh. Money between me and my Faftor. Cafe 31. When I draw Bills of Exchange upon my Faftor, and receive the Contents prefently; Rule, Dr. Calh, Cr. the .Faftor’s Account Current. Cafe 33. When I draw Bills of Exchange upon my Faftor, and get them accepted, but not received; Rule, Dr. the Acceptor, Cr. the Faftor’s Accompt Current. Cafe 33. When the Contents of fuch accepted Bills are received by me fometime afterward; Rule, Dr. Cafh, Cr. the paying Man or Acceptor. Cafe 34. When my Faftor draws Bills of Exchange upon me for Goods bought by him abroad, and I pay the Contents prefently; Rule, Dr. the Drawer, Cr. Cafh. Cafe 3;. When I accept the Bills as above, but do not pay them prefently; Rule, ’Dr. the Drawer, Cr. the Perfon to whom payable, Case 36. When I pay thofe accepted Bills afterwards; Ruts, Dr. the Perfon to whom payable, Cr. fiafh. Cafe 37. When I remit Money to my Faftor, for Goods by him fent to R ttle, Dr. fuch Faftor, Cr. Cafh. Cafe 38. When Bills of Exchange are drawn by one of my Faftors on Ru/i', Dr. the Faftor drawing, Cr. the Faftor drawn on; charging and difcharglng in fuch Coin as the Bills were received and paid in. Cafe 39. When Bills of Exchange are drawn by one of my Faftors on another, and the Money is remitted to me, which 1 receive immediate¬ ly. Rule, Efr. Cafh, Cr. the Faftor drawing. Cafe 40. When Bills of Exchange are drawn by one of my Factors on another, and I receive the Contents at Ufance; Rule, Dr. the accepting Man, Cr. the Faftor drawing. Cafe 41. When I have Money iii my Hands to negotiate with, and deliver it for Bills of Exchange; C 16 ) Huis, Dr Account of Exchanges, Cr. Cafh. Czfz, 42. When 1 ciifpcfe of tnofe Bills for Money; Ruiz, Dr. Cafh. Cr. Accompt ol Exchanges. Cfz 43. When I pay Bills of Exchange in honour of the Drawer of Ra/e, Dr. fnch Drawer or Iudorfer to Sundry Accompts, Cr. Calh for the Principal and Charges, Cr. Profit and Lofs for the Commifiion. II. OF FACTORAGE ACCOMPTS. 1 Domdtic. 1 ASS I. When I pay Charges on Goods received on Commifiion ; Dr. Goods far the Acccmpt of- Cr. Cafii. Cfz 2. When 1 fell Goods in Cominillion for ready Money; Hz/.-, Dr. Caih, Cr. Goods for the Accompt of-— Cafi 3. When I fell Goods in Commifiion forTruft; Rrr.'r, Pr. the 5 Bavcr, Cr. Goods for the Accompt of- Csfi 4. When I fell Goods in Commifiion for Part ready Money, and Patt Trait; Hz/-, Dr the Buyer for what he owes, Dr. Cafh for what is receiv¬ ed, Cr. Goods for the Accompt of-by Sundry Accompts. Cufz 5. When I barter Goods in Commifiion for other Goods; S&ulz. Dr. the Goods bought, Cr. Goods for the Accompt of- Cefz 6. When I fend Goods of my own to my Employer, with the Charges paid on (hipping them ; JLr/r, Dr. Goods for the Accompt of-to Sundry Accompts, or Dr, try Employer’s Accompt Current to Sundry Accompts, Cr. the Goods lent oat. Cr. Cafh for the Charges. Cafz 7. When I buy Goods for ready Money, and fend them direflly to my Employer, with the Charges paid on them ; R ’il:. Dr. Goods for the Accompt of——Dr. my Employers Accompt Cnrrenr, Cr. Cafh for the Principal and Charges. Cafii. When 1 bay Goods upon Trod, ami fend them direftly to my Employer, with the Charges paid on them ; Ruiz, Dr.Goodsfor the Accompt of-to Sundry Accompts, or Dr. my Employer’s Accompt Current to Sundry Accompts, Cr. the Seller fur their Value, Cr. Cafh for the Charges. . C.fz c. When Bills are drawn cu me by my Employer, for Goods fold, and are payable at Ufance; RaU, Dr. Employer’s Accompt Current, or Goods for the Accompt of-Cr. the Perfon prefenting the Bill. Cafi ic. When I pay the faid Bill prefeistlv; Ruiz, Dr. the Employer’s Accompt Current, or Goods for the Accompt fee I. The fame is io he obferved vrten Money is rcmi:ted by me to my Employer bc- :. When Bills ni Enhance arc booked upon acceptance (as fometimrs it may be nccef- the Ledyer :*ibe former mo ft be made Dr. to my FaSor’s Accompt Cunent, and the iaiter mud be made Cr. by it. Cafe 11. When Goods in Ccmmifiion are all fold, how muft the Ac- confign’d. to onr Faftor, Cr.i my. Faftor at —- his Accdtiipt Current : Then- Eir. Partner's Accompt Current, tc. as at Cafe 14. •:/ Cafe 19. When Goods are fent by our- Faftor iri one place," tolny Faftor in another’place, in-Return for Goods: fold for Company Ac- compt ; - ' ' - , , /:'V •Rule, Dr. -Voyage to.—confign’d to ^— my Faftotaaf——Cr.; onr Faftor at --Then Dr, Partner’s. Accompt fc.Compahy, tf. his d ccompt Current for his (hare of the faid' Goods.' ’ ' Cafe 20. When goods-are fold by our. Faftor; as per his advice. ft '. Rule, Dr. Faftor at r-r his Accomp^j'^Qjrrent,; Gr; Voyage to— in^ company. ■ ■ • ; ■ Cafe 21. When I receive advice that niy Faftor hath, afterwards.; made fome abatements; ..' i -) t ‘ Rule, Dr. Voyage to.——;— Cr. Faftor at-his Accbmpt.Cur- rent. .... Cafe 22. When I receive Money of my Partner for his lhare'of'Goods formerly bought; Rule, Dr. Cadi, Cr. Partner’s Accompt Current. • ■ Cafe 2). When Money is remitted to me, by ourFaftor for Goods iold; V' - Rule, Dr. Cadi, Cr. Faftor at—his Accompt Current: then Dr. Part¬ ner’s Accompt in company, Cr. his Accompt Current for ids Share due to him. .. Cafe 24. When, Money is remitted to me, by onr FaftorTor Goods fold, but payable at Ufance. Rule, Dr. the accepting perfon, Cr. Faftor at —-his Accompt Current: Then.Dr.,Partner’s Accompt in Company, to. at as Cafe,‘23. Cafe 25. When 1 pay Money on Sight,of myPajjtner’s Bill; .. . ■ Rule, Dr. Partner’s Accompt Current, Cr.-CafE . Cafe 26. When 1 give to my Creditor an Alignment on my Partner, for his Share of the Goods in Company; Rule, Dr. the Receiver of the. Alignment, i. ;. mv Creditor, Cr.- Partner’s Accompt Current. . , , . 2. My Partner keeping the Accompt, and having the difpofal; ofthe Goods. . . C A SE t. When I pay my Share in Money ; 1, Rule, Dr. Partner’s Accompt in'Company, "Cr. Cadi. ’ I Cafe 2. When I furnifli my'Share in Goo.ds ; ■ ( x 4 ) -Sv/j, Dr. Partner's Accompt in Company, Cr.tlieQopds. Cj j- y. When 1 fornifb both my own and my Partner’s fiiare; . Rale, Dr, Partner's Accompt in Company for my lhare, Dr. Partner’s Accompt Current for bis Share, Cr. the Goods by Sundry Accompts, Csfs. 4. When my Partner:furniftes my fhare, as well as his.pwn; Rale, Dr. Partner’s Accompt in Company, Cr. Partner’s Accompt Corrent for my Share only. C t/r 5. When my Partner fends me an Accompt of the Sale of Goods in Company; Reft Dr. Partner’s Accompt Current, Cr, his. Accompt in Company for ray Share of the neat Proceed. Ceft-6. If there be gain on the .above Sale; R1!:, Dr. Partner’s Accompt in Company;, Cr, Profit and, Lofs, Csfe 7. If there he Lofs ; link. Dr. Profit and Lofs, Cr. Partner’s Accompt in Company. Gift 8. When my Partner d;raws, on me for my Share of Goods in Company, and I pay the fame prefenrly ; Rale, Dr. Partner's. Accompt Current, Cr. Cafii, Caft 9. When my Partner draws on me, as above, at Ufance; R ile, Dr. Partner’s Accompt Current, Cr. the demanding Perfon. The general Balance of the whole Ledger, in order to tranf- fei- the feme. into new-Books. 0 BSERVATION 1. All Accompts are balanced either by Balance, or by Profit and-tofsV except Accompts in Company, which are balanced by the Goods in Partnerlhip for my Partner’s Gain, or to thofe Goods for his Lofs thereon. Obftrv. 2. When Accompts withPcrfons are madeeven by Receipts or Payments, thofe Accompts {land balanced already. Gbjerve. 3. When. Accompts remain unfinifhed; Caft k If it be of Money remaining in Hand ; Raft Dr. Accompt of Balance, Cr. Ca(h. Gaft 2. If it be of perlons who are debtors; Rule, Dr. Accompt of Balance, Cr; their Accompts. Cafe 2. If it be of Perfons who are Creditors; Rale, Dr. thair Accompts, Cr. Balance. Cafe i. if it be of Goods, which are fold, and their is Gain; Rale, Dr thofe Goods, Cr. Profit and Lofs. Cap; 5. If it be of Goods, which are all fold, and there is Lofs; R ile, Dr. Profit and Lofs, Cr. thofe Goods. Cafe 6. If it he of Goods, Part fold; and Part unfold; Rule, For what is fold Dr. and Cr. as above; For what is unfold Dr. balance. Cr. the Goods at the prime cod. Ae.';. The fame when all the Goods remain unfold. Obferr. a. The Accompts of lnfurance; Charges of Merchandize, In-ereft, Houfe-Expenfes, ire. are all balanced by Profit and'Lofs. Obftr-j. 5. The Accompts of Profit and Lofs, and Balance arebalanced by Slock, they being made Prs. to, or Crs. by Stock, as their particular Balances direeb. Chftrv. 6. The Accompt of Stock is balanced by the fevcral balances of profit and Lofs, and Balance, being brought thereto., Oijerv. 7. The Accompt cf Balance in the old Books, will be th in¬ ventory in the new ones. FINIS. ;> y\ ' / -(jia rfcit Mu life i iLrcia-nt Ml (j ff fl / 7f :... h 2i f *r/eJ 4> JfeOfiraA-lff iffcL fftiSL** fytyA'n*. iL- % 'dJLU i^n-s / (M flu. '#«> ^f /f e S’”** /fvi "/-■■’ y )uaj /<$<''<] tie / . /. bTj SL-1 i _ w 44f ■ : / ^ '$$ 444^ w ~jfa. nvfi**** **U'»*f. 1C *4 ^nM *&: '&!* '■*> rt~~* £rji '/€..«- 4^4 ^""* 3;'•■ ^Pyjfe /‘SP i j% r , r^dkU^jk^Ji ,4 / //^ V//u/ii A- x / r//y ^rr 7 oiu:~* ■“-'"*/ A k A ; - - ' ic t . 4 ^r;r * ,/A£ At {! _ - t] y S c : rt S' iL S. w/to fr* *T *L / , ' r~\ J} ^ *'* 4 ■ rrcA^-Si; CS*^ A*^ Lgv- ft***- " i'i . ,V> • * •• 7, ^ / , " v "* ^ A * > sK ■ ' " : . //** . . //,, //a AA'* !^ ( A !/ e yA** w '*9j* "1 - T£ % b'+'M 11 ' %> J&/ IW *■* SO W<-