to reason, that for money he pays on account of these goods, he should be credited; and if, in the Ledger, a Merchant is credited for goods that he sells on credit, it stands equally to reason, that for money he receives on account of these goods, he should be debited. It is plain, then, that the amount of the money or bills paid by the Customer for goods purchased on credit, must be entered in the Merchant's books to the Customer's credit, that is, on the Cr. side of the Customer's account; and that the same sum must be entered in these books to the Merchant's debit, that is, on the Dr. side of the Merchant's account of Money or Bills. In this manner is the transaction settled, and Dr. accounts balanced between the Merchant and his Customer. Let us now take an illustration of this rule, by an example connected with the former: Feby. 15th, 1858, Robert Brown, a customer of mine, paid me, or I received from him, £100 for Cotton sold to him on the 15th of January last. Here, I the Merchant become Debtor to my Customer, for what I receive, and Robert Brown becomes my Creditor for what he has given away. I must accordingly enter his name and an account of this transaction in my books, that is, in the Cash-Book, in the following manner : This entry in the Cash Book would be transferred to the Journal, at the time when it was made up, as follows:(Page 4.) Again, this entry in the Journal would be posted into the Ledger, as in the following examples :(Folio 2.) CASH ACCOUNT. (Folio 2.) Cr. d. In the first entry here from the supposed Ledger, the form of the account and the entry itself are exactly the same as in the Cash-Book. Nor can this be otherwise; for the CashBook is merely an abstraction of the Cash Account from the Ledger as kept on the old Italian system, for the sake of the division of labour; so that the Cashier may have only this Account to attend to in a large establishment; while the Bookkeeper attends to the other Accounts. In small concerns, the Cash Account may still be kept in the Ledger, instead of being SHORT SHORT-HAND. SINCE the publication of our lessons in Phonetic Short-hand, we have received a variety of communications on the subject. To these we have given answers in our notices, as they occurred. We have also received books on the subject of Short-hand; of these, some contain new systems, or rather modifications of old ones; but all seem to us to be inferior to that which we have adopted in our lessons. Though we are thus explicit in regard to this matter, we do not mean to say that the ne plus ultra of stenographic invention has been attained. In our observations lately appended to some communications on Phonetic Short-hand, we have acknowledged the defect of phonography, in general, to be the want of suffi ciertly distinctive marks for each separate sound or letter; for we hold, and we are backed in our opinion by practical men, that the system of thick and thin characters, of the same form exactly, for letters pronounced by the same organ, is not sufficient for the ordinary purposes of reporting from the mouth of a rapid speaker; and, that it is next to impossible for the hand so to guide itself, as always and at all times to be able to observe the distinction between the thick and thin marks, so that they shall never be confounded in writing. Hence, if these marks are apt to be confounded in writing, they are equally apt to be confounded in reading, and thus the object of the reporter will be defeated. Absolute variety and dis tinctiveness of character, therefore, we hold to be the essential | best.-Reduce the size of your contracted letters to mere ticks; T. M. (Bridport): Thanks for his valuable suggestions; we are preparing to follow out the subject he mentions.-J. W. (Coat-bridge), should write to Mr. Abbot, according to the address we have given; he will readily comSMITH (Stoke Newington), wishes to know where an Irish grammar can be had, and what sort of a college Victoria College, Jersey, is. Perhaps some correspondent can inform him. No one can matriculate in the University of London without the knowledge of the classics prescribed in the regulations, is rightly spelt so; as to the name Hester we know it not.-W. M. (Norsee vol. II. of the P. E. p. 137. Esther, the name of the queen of Ahasuerus, wood): Not having Schiller by us, we cannot, at the moment, give an opinion of his translation. His" remarks on Genesis" are very useful and ingenious. The Hebrew lessons preparing for the P. E. will of course include the system of points. We advise him to get Bagster's editions of Gesenius's Hebrew Lexicon and Grammar, if he wishes to study that language.MARTOCK, will find a solution of the question proposed by Elrington as be yond the bounds of Elementary Geometry, in Cassell's Euclid, Prop. XXVII, GEREWA (Birmingham): Get Wilson's catalogue (late J. W. Norie and Co. Book VI., the demonstration depending wholly on the first book of Euclid.Publishers) 157 Leadenhall-street, London. Short Short-hand (by Laming Warren Tear,) is a rare specimen of impracticable ingenuity. We shall perhaps give a clear idea of it, by saying that it consists in writing on a chess-municate the improvements he has made on Taylor's system.-J. F. R. board, each square of which furnishes nine " positions" for the placing of letters; and as each position has the value of a letter, every stroke made at the beginning of a word stands for two letters-the one written, and the other implied by the position of the character. In this way, the author says, he can express, by three marks of the pen, an average of four syllables. A great saving, certainly; but does he not lose far more than he gains by the constant dodging after the right positions? To learn the values of these eighty-four positions, and of the vast number of arbitrary marks (not alphabetic) for double letters, conjunctive and disjunctive terminations, pronouns, auxiliary verbs, contractions' and abbreviations,' may be possible, but he who has performed this feat may be fairly rated as a mnemonic prodigy. Supposing these elements to be perfectly committed to memory, the continual perplexity of the eye and hand in selecting and pouncing upon the right positions, would be quite incompatible with quick and accurate writing. The plan of indicating auxiliary verbs, and other subordinate words, by variously placed dashes, dots and commas, is somewhat like that in Fancutt's "Stenography Remodelled," but the latter has the advantage of being greatly more simple-to the learner at least. T. S. (Edinburgh): The common translation of the New Testament is correct in the places cited; and deserves to be imitated.-GEORGE AMBROSE (Dainesham): Yes.-R. BRUCE (London): Many thanks; but we stick to our own opinion.-E. Russ (Pentonville): Received.-J and W. FREEMANTLE (Hants): We are much indebted to them for their admirable letter, and we would insert it at once; only that it is too flattering to ourselves.-AMICUS instantly to some well known medical man, whose character stands high (Burslem): We really can give no advice; but we recommend him to apply with the public.-R. B. (Dukinfield): The cause of magnetism is as unknown as the cause of gravitation; we can only say that God has so willed magnet, and its poles are therefore magnetic and attract the poles of the it. The magnetic needle points northward, because the earth is a great needle. In Johnson's Dictionary is the following explanation of the word check or cheque: "The corresponding cipher of a bank-bill. This word is often corruptly used for the draft itself of the person on his banker." The noun cheque is more often used than check; it is supposed to come from LITERARY NOTICES. IMPORTANT ANNOUNCEMENT TO OUR LATIN STUDENTS. The alphabetic part of the system is founded on the old principle of following the spelling rather than the sound; the orthographic writing must therefore be full of literal ambigui-exchequer. ties. The marks and positions for alphabetic combinations may, however, if they can be brought into use, preserve the writing from this source of difficulty. The alphabet used is Gurney's, with some alterations; but that generally important rudiment, an alphabet, is of very subordinate consequence in a system where the positions play so large a part as is expressed in the author's extraordinary paradox, that "the subject to be taken down is more than half written before the speaker opens his lips." Just as the marble quarry contains the sculptures, before mallet or chisel has been applied, so does the chess-ruled page contain the discourse before it has been planned or uttered by the speaker. with a view fully to carry out the object of the POPULAR EDUCATOR as a means of educating the people, it is our intention shortly to commence the publication of a series of works on Classical Literature, to be entitled CASmost eminent Classical Authors, with other works calculated to assist in the SELL'S CLASSICAL LIBRARY. This series will contain the productions of the acquisition of a general knowledge of the languages and literature of ancient Greece and Rome-the whole published at such a moderate price as to place them within the reach of all. A number consisting of twenty-eight pages, crown octavo, printed on the same paper as the fine edition of the POPULAR EDUCATOR, will appear every week, price twopence. The first number will be published on the 1st of August, and will contain the commencement of a Latin Reader, prepared for the use of beginners. Among the reading lesMythological Legends, Anecdotes of Eminent Men, an Épitome of the History Geography of the Nations of Antiquity. These will be accompanied by a of Rome from the earliest time to the Emperors, and a useful chapter on the Dictionary of all the Latin Words, Explanatory Notes, and Grammatical References; the whole forming, when complete, a cheap and convenient Introduction to Latin Literature. It will consist of ten numbers, and cases for binding will be issued at sixpence each. This work will be followed by Latin Exercises, intended to ground the student in the Syntax of the language, and thus prepare him for entering with advantage upon the study of more In the press, and about to be published shortly, A KEY TO CASSELL'S LESSONS IN FRENCII, containing Translations of all the Exercises, with numerous references to the Grammatical Ru'es. All that is gained by the use of the eighty-four positions is that the writing of initial letters and combinations may be dis-sons, of which this work will consist, will be found easy and amusing Fables, pensed with. In the P. E. system of Phonetic Short-hand, these initial elements being reduced in size to mere ticks, are written with the next character almost as rapidly as it could be written alone. And being, besides, all alphabetic, they impose no burden on the learner's memory. difficult authors. TO STUDENTS OF THE GERMAN LANGUAGE.-Now ready, price 2s., or 28. 6d. neatly bound in cloth, CASSELL'S ECLECTIC GERMAN READER, by W. H. Woodbury, Esq., containing Choice Extracts from the best German Authors in Prose and Verse, with a complete Dictionary of all the words employed, thus affording the utmost facility for translation. CASSELL'S LESSONS IN FRENCH (from the "Popular Educator"), in a neat volume, price 2s. in stiff covers, or 23. 6d. neatly bound in cloth." CASSELL'S LESSONS IN GERMAN (from the "Popular Educator "), uniform with the above, price 2s. in stiff covers, or 2s. 6d. cloth. CASSELL'S LESSONS IN LATIN (from the "Popular Educator "), in a neat volume, price 2s. 6d. in stiff covers, or 38. neatly bound in cloth. CASSELL'S ELEMENTS OF ALGEBRA, uniform with EUCLID and the ARITII W. NEWTON (Oldham): See the concluding Lessons in Latin, in the CASSELL'S EUCLID.-THE ELEMENTS OF GEOMETRY. Containing the THE SELF AND CLASS EXAMINER IN EUCLID, containing the Enunciations of all the Propositions and Corollaries in Cassell's Edition, for the use of Colleges, Schools, and Private Students, is now ready, price 3d. CASSELL'S ELEMENTS OF ARITHMETIC (uniform with Cassell's EUCLID) is now ready, price ls. in stiff covers, or 18. 6d. neat cloth. THE ANSWERS TO ALL THE QUESTIONS IN CASSELL'S ARITHMETIC, for the use of Private Students, and of Teachers and Professors who use this work in their classes, is just issued, price 3d. THE AUTOGRAPHS FOR FREEDOM; Price Is., in boards; or bound in cloth, with Eight beautiful Engravings from designs by Gilbert and Willis, price ls. 6d. Isle of Wight, Holy Island, Isle of Man, Holyhead. Ramsgate. Newport. Thanet, Sheppey, Jersey, Guernsey, St. Pierre. Maildes Wirksworth Stoke Ashbone With Wash ISLETS. Scilly Isles, S.W. of Corn. wall. Eddystone, S. of Cornwall. Coquet, E. of Northumber- land. Lundy Isle, British Channel. Ramsey Isle, W. of Pembrokeshire. Bardsey Isle, S. of Caernar. Foulness, E. of Essex. von. Skerry Isle, N.E. of Angle sea. |