Εικόνες σελίδας
PDF
Ηλεκτρ. έκδοση
[graphic]

BOOKKEEPING.--No. VIII.

Book, according to the directions placed at the top of each column, the persons from whom

they are received being the Creditors in each transaction of this description, and the SUBSIDIARY BOOKS.

Account of Bills Receivable being the Debtor.

3rd. All Acceptances of Bills must be entered in the BILLS PAYABLE Book, according
In our two preceding Lessons, we have laid down a set of Transactions for the student to to the directions placed at the top of each column, the persons by whom they are drawn
enter in the subsidiary Books, according to the rules given in our former Lessons in Vol. being the Debtors in each transaction of this kind, and the Account of Bills Payable being
III. We now proceed to show the manner of making these entries, according to the date the Creditor.
of each transaction : viz.

4th. All other transactions (that is, exclusive of Cash and Bills) are to be entered
1st. All Receipts and Payments of Cash are to be entered in the Cash-Book, in the pro- in the Dar-Book, or in such other Book as may be peculiarly appropriated for the entries
per Cash columns, Cash Account being made Dr. To every personal or fictitious account, in of particular classes of transactions, such as the Purchases and Sales of Cotton, &c. In
consequence of which money has been received; and Cr. By every such account, in con- cases where such peculiar transactions are not passed through the Day-Book, the books con-
sequence of which money has been paid away. Moreover, all moneys drawn from, taining the records of these transactions must be considered as so many Day-Books or
or lodged with the Bank must be also entered in the Cash-Book, in the proper Bank Subsidiary Books in the general system.
columns, Cash Account being made Dr. for every sum withdrawn from the Bank; and The following is the form of the Cash Book which we recommend, with the entries of
Cr, for every sum deposited in the Bank.

all the Cash and Bank transactions from January till June, as laid down in the Memoranda 2nd. All Drafts or Remittances in Bills must be entered in the Bills RECEIVABLE l of Transactions, given in the two preceding lessons.

[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[merged small][merged small][merged small][ocr errors]
[graphic]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]

June

[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]
[ocr errors]

BILL BOOK.

The following is the form of the Bill Book, which we have adopted, in order to give but what we have given will be found sufficient for the learner at the outset, as more would our students the simplest possible idea of the nature of such a book in business. The first tend only to confuse his mind, without imparting any real benefit. This book also includes part consists of the Bills Receivable Book, and the second part of the Bills Payable Book. the entries of all the Bill Transactions from January till June, as laid down in the A greater number of columns are frequently introduced into both books for the con- Memoranda of Transactions given in the two preceding lessons. venience of the merchant, and the accuracy which is required in many Bill transactions ;

[merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][ocr errors][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][ocr errors][merged small][merged small][ocr errors][merged small][merged small][ocr errors][merged small][ocr errors][merged small][merged small][merged small][merged small][ocr errors][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][subsumed][ocr errors][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][graphic]

Ja

Chie

Ga

Giu
Gla

ESSONS IN ITALIAN GRAMMAR.--No. X.

not be used without absolute necessity, and that those should

be specially avoided which would tend to ambiguity. BY CHARLES TAUSENAU, M.D.,

I will here give a general and concluding pronouncing

table, showing the most complicated combinations of vowels of the University of Pavia, and Professor of the Italian and German with consonants of the whole of the Italian language : Languages at the Kensington Proprietary Grammar School.

Italian.

Pronounced. Italian. Pronounced. I CANNOT begin my exposition of the grammar of the anguage without first offering some remarks on the use of the Са

kah

Gline

llyoo apostrophe in Italian, which, with the general table, will con- Co

ko or kô

Gna nnyah clude for the present my lessons on pronunciation. Some Cue

koo

Gne nnyai or nnye supplementary and important pronouncing tables will be given Ce

tchai or tche Gni

nnyee at the end of the grammar.

Ci
tchee

Gno nnyo or nnyo

Che The apostrophe is essentially different from accent, and

kai or ke

Gnu

nnyoo

Chi indicates that the word on which it is placed has been de

kee

Gua

gwah

Cia prived of a vowel or of a syllable. Where, therefore, for the

tchah

Gue gwai or gwe

Cie sake of harmony, at the beginning or end of a word, a vowel is

tchai, or tcha

Gui

gwee

Cio omitted because the preceding word terminates with a vowel

tcho or tchố

Guo

gwo or gwÔ

Ciri or the subsequent word begins with one, the apostrophe must

tchoo

yah Chia keeah

Je be placed. It can never be used in the middle, and all

yai or omissions and contractions in the middle of words must be

keeai or keee JO

yo or yo Chio keeo or keeô

Ju written without this sign. For example : l'amore (pronounced

yoo Chiu keeoo

Qua kwah lah-mb-rai), love (for lo amore); dell'anima (del-lah-nee-mah), of the soul (for della anima); dall' uomo (dahl-looô-mo), from

gah

Que kwai or kwe

Go man (for dallo uomo); capo d'opera (káh-po dô-pai-rah), a

go or gô

Qui kwee

Gu masterpiece, an odd man (for capo di opera); s'io posso (sée-o

goo

Quo kwo or kwÔ

Ge pôs-so), if I can (for se io posso); pens'io (pen-sée-o), I think

jai or je

Sca

skah

Gi (for penso io); sopra'l letto (só-prahllêt-to), upon the bed (for

jee

Sco sko or skô

Ghe sopra il letto); sotto 'l cielo (sót-toltchê-lo), under the sky (for

ghai or ghê Scu skoo

Ghi sotto il cielo); e'n questo, è'n quello (en qwai-sto, en qwéi-lo),

ghee

Sce Bhai or she

Gia as well in the latter as the former (for e in questo, e in

jah

Sci

shee Gie jai or jê

Sche quello); tra 'l si e'l no (trahl see el nô), beween yes and no,

skai or ske

Gio i.e., hesitating (for tra il si e il no).

jo or jô

Schi skee joo

Seia shah I may here remark, that the use of the apostrophe at the

glah

Scie shai or she beginning of a word is more frequent in poetry than in prose, Gle glai or gle

Scio sho or shộ It is necessary to bear in mind the distinction between the

Gli gli or llyee

Sciu shoo apostrophe as a sign of elision, and the abbreviation of words

Glo glo or glô

Schia skeeah where letters are omitted without the use of this sign. I con

Glu
gloo

Schie skeeai or skeee sider it necessary to state some elementary rules with respect Glia Ilyah

Schio skeeo or skee to the abbreviation of words.

Glie llyai or llye Schiu skeeoo 1. The final vowel of any Italian word may be, and Glio llyo or llyô always without the use of the apostrophe, omitted, if it is immediately preceded by one of these four consonants l, m, n, I now enter on the grammar proper, of the Italian language. and r, the so-called liquid consonants or liquids, and if, at the In fulfilment of my promise to follow the natural method to same time, the subsequent word should commence with a con- teach, as it were, the language as it is formed in the mind, sonant, except the s impure, as the Italians call it; that is, 8 I shall first speak of nouns, and other kinds of words followed by another consonant; as, spirito, spirit ; scettro, allied to nouns, and then proceed to explain the verbs sceptre. For example : il carneval passato (il kahrr-nai-váhi and their various inflexions. Two methods are open to choice, pahs-sáh-to), the last carnival (for il carnevale passato); a man each of which has its zealous advocates in tuition. Some destra (ah mahn dê-strah), on the right hand (for a mano would confine themselves strictly to theory in grammatical destra); ogni uom tacea (on-nyee ooôm tah-tchái-ah), every one teaching; others as exclusively to practice in the earlier stages was silent (for ogni uomo iacea) ; vuol far questo (vooôi' fabr of the instruction. If we adhere strictly to theoretical exposition, kwái-sto), he wants to do this (for vuole fare questo).

the progress of the pupil is sure, but slow; if we are merely prac2. In words ending with lio, and having the accent of tone tical, the pace may be rapid, but the attainments are superficial. on the syllable preceding lo, it is customary to omit the whole Ishall endeavour to blend the two, and while I, as concisely as of the syllable lo, if the subsequent word begins with a con shall constantly strive to impress them on the minds of my

can, explain all the principles and rules of the language, I sonant which is not the s impure. For example : bel for bello, beautiful; quel for quello, that, the former ; val for valle, valley: pupil readers by practical exercises on each rule as it occurs. caedl for 'cavallo, horse; uccel for uccello, bird; fratel

, for modern invention of Germany, the country, perhaps, most

shall, in this part of my labour, endeavour to improve on a fratello, brother; tranquil for tranquillo

, tranquil; cervél for distinguished for scientific method in education. It should cervello, brains ; ruscel for ruscello, brook, &c.

be the aim of every educator so to teach, that his pupils may re3. The abbreviations or omissions of the final vowels men. gard the instruction as relating to a living language to be acquired tioned in the two preceding rules can never take place in that by the tongue, and not merely as dead writing to be comprepart of a sentence which requires a pause, i.e., before a comma, hended only by the head. From the very outset of these olon, or period. It is, therefore, not allowable to say Ella ha grammatical lessons my pupils will learn to form sentences, una bella man, she has a fine hand, but mano ; not chi è quel so that as the head acquires knowledge of its principles, the Signor? who is that gentleman ? but Signore, &c.

tongue will grow familiar in the practice of the language. In Other important rules with respect to abbreviation I shall thus uniting practice with theory, I shall, of course, be obliged state and comment upon as examples occur in the course of in one class of the exercises to anticipate the systematic exposithe grammar, and I shall now content myself with this con- tion of principles, but I shall only do so with strict regard to cluding remark, that all abbreviations in the Italian language, the progressive knowledge of the student, and I shall specially whether made with or without the apostrophe, are made

merely adapt the exercises to that end, and perhaps thereby succeed for the sake of harmony and to avoid hiatus, i.e., a pro- in more firmly impressing even the rules anticipated, on the longed opening of the mouth by the recurrence of vowels. mina. The pupil must bear in mind that he is now about Bui as perspicuity is of greater importance than harmony, this to learn to speak as well as to read the language of Italy. general rule may be safely laid down, that abbreviations should With regard to the selection of exercises, I shall not scruple,

in addition to my own, to make a free use of examples which paste. As to colouring maps, it is the simplest thing in the world; you have have passed the test of years of experience in the best

schools taking care to keep the colour within the dotted boundary line, and to lay it of Italy and Germany. Iam more anxious to serve the interests on very lightly indeed. Some taste may of course be shown in the selecof my pupils than gratify a literary vanity; and even were I to tion and the arrangement of the colours of adjoining countries.-ANXIOUS, make an effort at originality, by the preparation of exclusively must free himself of his incog. if he wishes us to answer him.-A SCHOOL new exercises, one man could hardly hope to excel the the British and Foreign School Society, Borough Road, London, for united labours of many grammarians in this direction.

the Pamphlet entitled "The Normal Schools, &c.," which will give him all

the information he wants.-J. R. SMITH ( Stoke-Newington): We cannot The exercises ought to be read over frequently, and always promise to publish any letter till we see it, and can judge of its contents. aloud; and if committed to memory, so much the better for The regulations relating to the degrees at the University of London, are the knowledge of the student.

contained in vol. il. p. 213, and p. 137; and for the rest, he should at once

apply to the University Almanac. We give the same advice to ANNI As I have so very fully explained the elementary principles of SEPTENDECIM : Doncaster.-J. MARCH (Marrick): See p. 60, col. 1, vol. pronunciation, even at a length which may have damped the iv.UN GARGON Gallois (Aberystwith): His French letter to us is very ardour of more impatient readers, it will not henceforth well done; but it is too flattering to be inserted ; besides if we inserted his be necessary to give the pronunciation of each Italian word of the Empire. — T. Powell, will find a key to the Latin Exercises in the used. Should any doubt occur, the student can always refer P. E., and a correction of the errata in various parts of the subsequent to the pronouncing lessons or to the general table which pre-volumes.-N. T. N. (Beech Lane):

His suggestion is good and will be concedes these remarks. As it is, however, most desirable that to the Law of the Asei iation of Ideas," and says that in the study of the reader should have as much assistance as possible, I shall Latin, he learned the rol bulary prefixed to each exercise, and that in the aid him by a new, and, I believe, a most effective method, very next book which he sook up for casual reading, he often found several namely, by dividing each Italian word used, into syllables, for words derived from those that he had thus learned." He adds that in study. the most part, as the words are divided in Italian spelling and the latter, which have the same meaning as those of the former, and thus writing. I shall not omit to mark the accent of tone with the fixes both in his memory. acute sign or with the circumflex sign over the e and o; signs, Our correspondents give us more credit for knowledge of their affairs, be it remembered, not used in Italian writing or printing, with their mental capacities, their physical capabilities, and their general habithe exception of the words commented on in my remarks on must take us for the greatest conjurer that ever was known. Thus: M.A.C. the use of the accent. The grave accent will, henceforth, (Huddersfield), asks us " what are the best studies he should pursue to be a always be placed where the usage of writing requires it, and really practical man, like Franklin !!"-LEO (Brompton), asks us " how in such cases it will serve, likewise, to denote the accent of many numbers of the Popular Educator make a volume !!"" Socius asks us

for " a universal rule for placing Latin words in a sentence!!” C. D. REDtone. I am induced, by three reasons, to adopt this method DING asks us " whether the students of Greek are to do their best, without of dividing words into syllables :

knowing whether they are right or not !!" J. TROMAS (Halifax), asks us First, to correct the great fault of Englishmen in pronouncing

“if the phrase it is cold, be grammatical!!" IN Loco (Birmingham),

estly asks us " where Cain's wife came from !!” C. Y. PARTRIDGE Italian by slurring over words, the component sounds of which North Molton), asks us to give the chemical analysis of the North Molton are unfamiliar to the ear. By this means, the learner will be lime-stone, as its properties are unknown to the residents !!" W. Townin some measure compelled to do justice to each syllable

SEND asks us " if a wife can be put in a Luvatic Asylum because she doubts

the fidelity of her husband !!!" A CONSTANT SUBSCRIBER (Spilsby), asks Secondly, it will be a practical aid to the memory. This us "whether the letter h is silent or not in the word

Chobham," see p. 28, dwelling on the ingredients of the word will impress the word line 26 from the bottom !! J. Edwards (Lancaster), asks us for - Mr. Bell's itself better on the memory.

adaress," which was given before; viz. 13, Hope-street, Charlotte-square,

Edinburgh!! G. JACKSON (Leicester), accuses us of not fulfilling our Thirdly, it will be useful in the case of compound words, in engagement as to Music, and asks us for the name of a work teaching it by indicating at once the elementary constitution of the words.

Mr. Curwen's system ;" see Mr. Creon's " Grammar of Vocal Music, price 2s. 60.-" The Pupil's Manual of the Tonic Sol Fa Method of Singing, and Sol-Fa School Music," price ls.-" The School Course of Sol-Fa Exercises,”, price 4d.-" The Sol-Fa edition of the People's service of song,"

price Is. 6d. &c., and especially the " Tonic Sol-Fa Reporter, and Magazine ANSWERS TO CORRESPONDENTS.

of Vocal Music for the People, price ld. each number!!! J. S.M. (Norfolk),

asks us to give the Analysis of Rice and Wheat !! J.T. (Napier-street), asks CHEMISTRY.-F.M., S. J. Ra, a Diligent Pupil, a Young Chemist, and a us to " inform him of the cheapest class where our English Lessons are Dunce, have experienced difficulty in generating sulphuret of iron according studied !!" F. B. (Buckley), asks us," what is the cure for disease brought to directions given.-The iron bar must be white hot; a piece of iron as large on by hard study ! !” H. Jean (Norwich), asks us when we think of introduce as a kitchen poker cannot be heated to whiteness in a common open Are. ing ihe Hebrew Language in the P. E.!!

And lastly, SELF-TAUGHT, with Those who can have access to a smith's forge, may avail themselves of it. a thousand others, asks us if his style of writing or penmanship will do for a H. DUNKLEY: Hydrosulphate of ammonia, and hydrosulphuret of am.

clerk's situation !!!! monia, are terms commonly employed to indicate one and the same substance, T, T. is right.-R. TORKINGTON (Bolton-le-Moors): We'request him to nor can any ambiguity arise from their indiscriminate use. H. Dunkley,) exercise a little patience, the agent is not in fault; no one can help the however, is right in assuming that, viewed in relation to their analogies, illness of an editor.-J. DOWELL (Birmingham): The word peer comes from these two expressions should indicate two different bodies. The most recent the French pair, thus defined in Boniface's Dictionary; "anciennement term for the liquid in question is sulphuret of ammonium ; but ammonium titre de dignité; l'un des ducs ou comtes qui avaient eéance au parlement is a hypothetical compound—it may exist or it may not. It has never been de Paris ; membre de la chambre des seigneurs d'Angleterre; vassal qui'a separately obtained. - Pharmacien, H. Hud, and a Novice-will receive droit de juger avec le seigneur du lieu.”—T. T. KIELY ; pocket compasses answers to their questions next week.-P. 8. (Trafalgar-road); Is respect. may be had from 3s: to 3gs. according to mounting, at Knight and Sons, fully informed that we cannot find room for his article, which will be Foster Lane,

Cheapside. Back numbers of both editions of vols. 1, 2 and returned on application for it.

3, of the P. E., may be had op „mand.-E. J. HOSKINS (Winchester): An J. JONES (Royal Marines): We should have been happy to insert his English sovereign can neither legally marry a subject nor a foreigner who is

not a Protestant. The rain falls because the pressure tof the atmosphere is poetical communication on the question of Autodidactos, but it is too diminished, and consequently the barometer sinks. Dr. Black's balance, late. We love to encourage the Welsh.-W. N. BARKER (Islington) and which you have described in his own words as follows, may be useful to our another friend have apprised us that a list of eleven or twelve students chemical students :-"A thin piece of fir-wood of the thickness of a shilling passed in Classics at the last matriculation examination of the University is divided into 20 parts, i.e. 10 on each side of the middle; being, altogether of London. The omission of the three names is our fault; we concluded too

a foot long, and half an inch broad. These are the principal divisions, and hastily that there were none, the paper sent, us not containing them. We must atone for this another tiine.-H. WARDINGLEY (Leeds): The wolf these are subdivided into halves and quarters. Across the axis is fixed and the tiger did not eat so long as twenty minutes.TOGETHER. - RATTLER fulcrum is a piece of brass plate, the middle of which lies flat upon

a very small needle, which is fitted to its place by sealing-wax. The (Liverpool): It is not legal to acknowledge the payment of a debt by a bill the table; the two ends are bent at right angles so as to stand upright. by post without the ld. receipt stamp.-Ě. A. SUTER (Portsmouth): The These two ends are ground at the same time on a flat hone. A grain "History of England," by Dr. Ferguson, at 35., 38. 6c., or 4s.

weight is placed on one division of the balance, and the object to J. H. EASTWOOD (Middleton): Received.-D. A. R. (Forfar): The trans- be weighed on another; the position of the two will indicate the weight of lation of “Non sum ita hebes ut isthuc dicam," is I am not so dull as I say the latter." The mode of calculating the weight by this balance is this : in that matter ; or Scottice, I am not so blind as I am blear-eyed.--J. E. H, suppose for instance that hall a grain weight on division 10 of one end of (Kidderminster): Many thanks for his corrections.-0. WILLIAMS (Bristol)? the beam, was balanced by an object on division 61 of the opposite end, Prop. VII. Book II. might be made a Corollary to Prop. IV. but the advan-what is the weight? It is shown in Mechanics, that the distances of the tage would be too small to compensate for the disarrangement of the proposi- weights from tho fulcrum are to one another, inversely as the weights them tions. As to the exercise appended to Prop. XV. Book III., the term chord selves ; therefore, we have 67 : 10 :: 1:14; hence, the weight of the object as defined in Cassell's Euclid is opposed to the term diameter;

and of course is for a grain.--A TEACHER (Torquay): The publication of the treatise: Book 1., it can be proved that Do l'is an equilateral triangle, but not till His suggestion has been often made, but it would be a serious undertaking: you come to Prop. XXXII.

H. GARRETT (Derby): French is the easiest language to learn. With paying the difference.-ISRAEL (Glasgow): No one requires to study Dr. ordinary care, the maps will not wear out; but they may be strengthened Stoddard and Andrews' Latin Grainmar' unless he likes; but the more at the folda mith narrow strips of thin paper of strong texture and a little I knowledge he can get the better.

« ΠροηγούμενηΣυνέχεια »