BOOKKEEPING.-No. VIII. SUBSIDIARY BOOKS. Book, according to the directions placed at the top of each column, the persons from whom 3rd. All Acceptances of Bills must be entered in the BILLS PAYABLE BOOK, according 4th. All other transactions (that is, exclusive of Cash and Bills) are to be entered 7 10 12 15 " 16 18 21 26 28 39 30 1836 888888 To Balance of Cash To Bills Receivable, No. 5, Baring and Co. 3 To London and Westminster Bank To Bills Receivable, No. 6, Abrahams and Co. BILL BOOK. The following is the form of the BILL BOOK, which we have adopted, in order to give | our students the simplest possible idea of the nature of such a book in business. The first part consists of the Bills Receivable Book, and the second part of the Bills Payable Book. A greater number of columns are frequently introduced into both books for the convenience of the merchant, and the accuracy which is required in many Bill transactions; but what we have given will be found sufficient for the learner at the outset, as more would tend only to confuse his mind, without imparting any real benefit. This book also includes the entries of all the Bill Transactions from January till June, as laid down in the Memoranda of Transactions given in the two preceding lessons. ... 18 78 Payne and Co. : 15 375 In cash Alexander and Co. ... ... 28 47 16 0 In cash £2132 8 10 ESSONS IN ITALIAN GRAMMAR.-No. X. BY CHARLES TAUSENAU, M.D., Of the University of Pavia, and Professor of the Italian and German I CANNOT begin my exposition of the grammar of the The apostrophe is essentially different from accent, and indicates that the word on which it is placed has been deprived of a vowel or of a syllable. Where, therefore, for the sake of harmony, at the beginning or end of a word, a vowel is omitted because the preceding word terminates with a vowel or the subsequent word begins with one, the apostrophe must be placed. It can never be used in the middle, and all omissions and contractions in the middle of words must be written without this sign. For example: l'amore (pronounced lah-mó-rai), love (for lo amore); dell'anima (del-láh-nee-mah), of the soul (for della anima); dall'uomo (dahl-looô-mo), from man (for dallo uomo); capo d'opera (káh-po dô-pai-rah), a masterpiece, an odd man (for capo di opera); s'io posso (sée-opôs-so), if I can (for se io posso); pens'io (pen-sée-o), I think (for penso io); sopra 'l letto (só-prahllêt-to), upon the bed (for sopra il letto); sotto 'l cielo (sót-toltchê-lo), under the sky (for sotto il cielo); e'n questo, e'n quello (en qwai-sto, en qwél-lo), as well in the latter as the former (for e in questo, e in quello); tra 'l si e'l no (trahl see el nô), beween yes and no, i.e., hesitating (for tra il sì e il no). I may here remark, that the use of the apostrophe at the beginning of a word is more frequent in poetry than in prose. It is necessary to bear in mind the distinction between the apostrophe as a sign of elision, and the abbreviation of words where letters are omitted without the use of this sign. I consider it necessary to state some elementary rules with respect to the abbreviation of words. 1. The final vowel of any Italian word may be, and always without the use of the apostrophe, omitted, if it is immediately preceded by one of these four consonants l, m, n, and r, the so-called liquid consonants or liquids, and if, at the same time, the subsequent word should commence with a consonant, except the s impure, as the Italians call it; that is, s followed by another consonant; as, spirito, spirit; scettro, sceptre. For example: il carneval passato (il kahrr-nai-váhl pahs-sáh-to), the last carnival (for il carnevale passato); a man destra (ah mahn dê-strah), on the right hand (for a mano destra); ogni uom tacea (ón-nyee ooôm tah-tchái-ah), every one was silent (for ogni uomo tacea); vuol far questo (vooôl fahr kwái-sto), he wants to do this (for vuole fare questo). 2. In words ending with llo, and having the accent of tone on the syllable preceding lo, it is customary to omit the whole of the syllable lo, if the subsequent word begins with a consonant which is not the s impure. For example: bél for bello, beautiful; quel for quello, that, the former; val for valle, valley; cavál for cavallo, horse; uccêl for uccello, bird; fratêl for fratello, brother; tranquil for tranquillo, tranquil; cervél for cervello, brains; ruscel for ruscello, brook, &c. 3. The abbreviations or omissions of the final vowels mentioned in the two preceding rules can never take place in that part of a sentence which requires a pause, i.e., before a comma, olon, or period. It is, therefore, not allowable to say Ella ha una bella man, she has a fine hand, but mano; not chi è quel Signor? who is that gentleman? but Signore, &c. Other important rules with respect to abbreviation I shall state and comment upon as examples occur in the course of the grammar, and I shall now content myself with this concluding remark, that all abbreviations in the Italian language, whether made with or without the apostrophe, are made merely for the sake of harmony and to avoid hiatus, i.e., a prolonged opening of the mouth by the recurrence of vowels. But as perspicuity is of greater importance than harmony, this general rule may be safely laid down, that abbreviations should I now enter on the grammar proper, of the Italian language. In fulfilment of my promise to follow the natural method to teach, as it were, the language as it is formed in the mind, I shall first speak of nouns, and other kinds of words allied to nouns, and then proceed to explain the verbs and their various inflexions. Two methods are open to choice, each of which has its zealous advocates in tuition. Some would confine themselves strictly to theory in grammatical teaching; others as exclusively to practice in the earlier stages of the instruction. If we adhere strictly to theoretical exposition, the progress of the pupil is sure, but slow; if we are merely pracIshall endeavour to blend the two, and while I, as concisely as tical, the pace may be rapid, but the attainments are superficial. I can, explain all the principles and rules of the language, I shall constantly strive to impress them on the minds of my I shall, in this part of my labour, endeavour to improve on a pupil readers by practical exercises on each rule as it occurs. modern invention of Germany, the country, perhaps, most distinguished for scientific method in education. It should be the aim of every educator so to teach, that his pupils may regard the instruction as relating to a living language to be acquired by the tongue, and not merely as dead writing to be comprehended only by the head, From the very outset of these grammatical lessons my pupils will learn to form sentences, so that as the head acquires knowledge of its principles, the tongue will grow familiar in the practice of the language. In thus uniting practice with theory, I shall, of course, be obliged in one class of the exercises to anticipate the systematic exposition of principles, but I shall only do so with strict regard to the progressive knowledge of the student, and I shall specially adapt the exercises to that end, and perhaps thereby succeed in more firmly impressing even the rules anticipated, on the mind. The pupil must bear in mind that he is now about to learn to speak as well as to read the language of Italy. 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 of Italy and Germany. I am more anxious to serve the interests of my pupils than gratify a literary vanity; and even were I to make an effort at originality, by the preparation of exclusively new exercises, one man could hardly hope to excel the united labours of many grammarians in this direction. The exercises ought to be read over frequently, and always aloud; and if committed to memory, so much the better for the knowledge of the student. taking care to keep the colour within the dotted boundary line, and to lay it only to make every country a different colour from those that are around it, on very lightly indeed. Some taste may of course be shown in the selection and the arrangement of the colours of adjoining countries.-ANXIOUS, must free himself of his incog. if he wishes us to answer him.-A SCHOOLthe British and Foreign School Society, Borough Road, London, for MASTER (Wolverhampton), should apply to Henry Dunn, Esq. Secretary to the Pamphlet entitled "The Normal Schools, &c.," which will give him all the information he wants.-J. R. SMITH ( Stoke-Newington): We cannot promise to publish any letter till we see it, and can judge of its contents. The regulations relating to the degrees at the University of London, are contained in vol. ii. 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 SEPTENDECIM: Doncaster.-J. MARCH (Marrick): See p. 60, col. 1, vol. iv.-UN GARÇON GALLOIS (Aberystwith): His French letter to us is very well done; but it is too flattering to be inserted; besides if we inserted his letter we should be completely deluged with French letters from all parts of the Empire.-T. POWELL, will find a key to the Latin Exercises in the P. E., and a correction of the errata in various parts of the subsequent volumes.-N. T. N. (Beech Lane): His suggestion is good and will be conto the "Law of the Aser fation of Ideas, and says that in the study of Latin, he learned the voc bulary prefixed to each exercise, and that in the very next book which he sook up for casual reading, he often found several words derived from those that he had thus learned. He adds that in studying the French in connection with the Latin, he recalls to mind the words of the latter, which have the same meaning as those of the former, and thus fixes both in his memory. As I have so very fully explained the elementary principles of pronunciation, even at a length which may have damped the ardour of more impatient readers, it will not henceforth be necessary to give the pronunciation of each Italian word used. Should any doubt occur, the student can always refer to the pronouncing lessons or to the general table which pre-sidered.-SEPTENDECIM (Louth), in a very well written letter to us, adverts cedes these remarks. As it is, however, most desirable that the reader should have as much assistance as possible, I shall aid him by a new, and, I believe, a most effective method, namely, by dividing each Italian word used, into syllables, for the most part, as the words are divided in Italian spelling and writing. I shall not omit to mark the accent of tone with the acute sign or with the circumflex sign over the e and o; signs, be it remembered, not used in Italian writing or printing, with the exception of the words commented on in my remarks on the use of the accent. The grave accent will, henceforth, always be placed where the usage of writing requires it, and in such cases it will serve, likewise, to denote the accent of tone. I am induced, by three reasons, to adopt this method of dividing words into syllables : First, to correct the great fault of Englishmen in pronouncing Italian by slurring over words, the component sounds of which are unfamiliar to the ear. By this means, the learner will be in some measure compelled to do justice to each syllable Secondly, it will be a practical aid to the memory. This dwelling on the ingredients of the word will impress the word itself better on the memory. Thirdly, it will be useful in the case of compound words, in indicating at once the elementary constitution of the words. ANSWERS TO CORRESPONDENTS. CHEMISTRY.-F. M., S. J. R., a Diligent Pupil, a Young Chemist, and a Dunce, have experienced difficulty in generating sulphuret of iron according to directions given.-The iron bar must be white hot; a piece of iron as large as a kitchen poker cannot be heated to whiteness in a common open fire. Those who can have access to a smith's forge, may avail themselves of it. H. DUNKLEY: Hydrosulphate of ammonia, and hydrosulphuret of ammonia, are terms commonly employed to indicate one and the same substance, nor can any ambiguity arise from their indiscriminate use. H. Dunkley, however, is right in assuming that, viewed in relation to their analogies, these two expressions should indicate two different bodies. The most recent term for the liquid in question is sulphuret of ammonium; but ammonium is a hypothetical compound-it may exist or it may not. It has never been separately obtained.-Pharmacien, H. Hud, and a Novice-will receive answers to their questions next week.-P. S. (Trafalgar-road): Is respectfully informed that we cannot find room for his article, which will be returned on application for it. J. JONES (Royal Marines): We should have been happy to insert his poetical communication on the question of Autodidactos, but it is too late. We love to encourage the Welsh.-W. N. BARKER (Islington) and another friend have apprised us that a list of eleven or twelve students passed in Classics at the last matriculation examination of the University of London. The omission of the three names is our fault; we concluded too hastily that there were none, the paper sent, us not containing them. must atone for this another time.-H. WARDINGLEY (Leeds): The wolf and the tiger did not eat so long as twenty minutes TOGETHER. RATTLER (Liverpool): It is not legal to acknowledge the payment of a debt by a bill by post without the 1d. receipt stamp.-E. A. SUTER (Portsmouth): The "History of England," by Dr. Ferguson, at 3s., 3ɛ. 6d., or 48. Our correspondents give us more credit for knowledge of their affairs, their mental capacities, their physical capabilities, and their general habimust take us for the greatest conjurer that ever was known. Thus : M. A. C. tudes and respective positions in life, than they themselves possess; they (Huddersfield), asks us "what are the best studies he should pursue to be a really practical man, like Franklin !!"-LEO (Brompton), asks us "how 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. REDDING asks us "whether the students of Greek are to do their best, without knowing whether they are right or not!!" J. THOMAS (Halifax), asks us earnestly asks us "where Cain's wife came from !!" C. Y. PARTRIDGE "if the phrase it is cold, be grammatical!!" IN Loco (Birmingham), (North Molton), asks us to give the Chemical analysis of the North Molton lime-stone, as its properties are unknown to the residents!!" W. TOWNSEND 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 us "whether the letter his silent or not in the word Chobham," see p. 28, line 26 from the bottom!! J. EDWARDS (Lancaster), asks us for "Mr. Bell's adaress," which was given before; viz. 13, Hope-street, Charlotte-square, Edinburgh!! G. JACKSON (Leicester), accuses us of not fulfilling our engagement as to Music, and asks us for the name of a work teaching it by Mr. Curwen's system;" see Mr. Caron's "rammar of Vocal Music," price 2s. 6d." The Pupil's Manual of the Tonic Sol-Fa Method of Singing, and Sol-Fa School Music," price 1s." The School Course of Sol-Fa Exercises," price 4d.-" The Sol-Fa edition of the People's service of song," price 1s. 6d. &c., and especially the "Tonic Sol-Fa Reporter, and Magazine of Vocal Music for the People, price 1d. each number!!! J. S. M. (Norfolk), asks us to give the Analysis of Rice and Wheat!! J. T. (Napier-street), asks us to "inform him of the cheapest class where our English Lessons are studied!!" F. B. (Buckley), asks us," what is the cure for disease brought on by hard study!!" H. Jean (Norwich), asks us when we think of introducing the Hebrew Language in the P. E.!! And lastly, SELF-TAUGHT, with a thousand others, asks us if his style of writing or penmanship will do for a clerk's situation !!!! T. T. is right.-R. TORKINGTON (Bolton-le-Moors): We'request him to exercise a little patience, the agent is not in fault; no one can help the illness of an editor.-J. DOWELL (Birmingham): The word peer comes from the French pair, thus defined in Boniface's Dictionary; anciennement titre de dignité; l'un des ducs ou comtes qui avaient séance au parlement de Paris; membre de la chambre des seigneurs d'Angleterre; vassal qui a droit de juger avec le seigneur du lieu."-T. T. KIELY; pocket compasses may be had from 3s. to 3gs. according to mounting, at Knight and Sons, Foster Lane, Cheapside. Back numbers of both editions of vols. 1, 2 and 3, of the P. E., may be had ovmand.-E. J. HOSKINS (Winchester): An not a Protestant. The rain falls because the pressure of the atmosphere is English sovereign can neither legally marry a subject nor a foreigner who is which you have described in his own words as follows, may be useful to our diminished, and consequently the barometer sinks. Dr. Black's oalance, chemical students:-"A thin piece of fir-wood of the thickness of a shilling is divided into 20 parts, i.c. 10 on each side of the middle; being altogether a foot long, and half an inch broad. These are the principal divisions, and We these are subdivided into halves and quarters. Across the axis is fixed a very small needle, which is fitted to its place by sealing-wax. The falcrum is a piece of brass plate, the middle of which lies flat upon the table; the two ends are bent at right angles so as to stand upright. These two ends are ground at the same time on a flat hone. A grain weight is placed on one division of the balance, and the object to be weighed on another; the position of the two will indicate the weight of the latter." The mode of calculating the weight by this balance is this: suppose for instance that half a grain weight on division 10 of one end of the beam, was balanced by an object on division 6 of the opposite end, what is the weight? It is shown in Mechanics, that the distances of the selves; therefore, we have 63: 10:::; hence, the weight of the object of a grain.-A TEACHER (Torquay): The publication of the treatises from the P. E, is only a question of time and demand.-T. MACKEN (Dublin): His suggestion has been often made, but it would be a serious undertaking. The vendor can legally refuse to exchange old numbers for new ones even on paying the difference.-ISRAEL (Glasgow): No one requires to study Dr. Stoddard and Andrews' Latin Grammar unless he likes; but the more knowledge he can get the better. J. H. EASTWOOD (Middleton): Received.-D. A. R. (Forfar): The translation of "Non sum ita hebes ut isthuc dicam," is I am not so dull as I say in that matter; or Scotticè, I am not so blind as I am blear-eyed.-J. E. H, (Kidderminster): Many thanks for his corrections.-G. WILLIAMS (Bristol): Prop. VII. Book II. might be made a Corollary to Prop. IV. but the advantage would be too small to compensate for the disarrangement of the proposi-weights from the fulcrum are to one another, inversely as the weights them tions. As to the exercise appended to Prop. XV. Book III., the term chord as defined in Cassell's Euclid is opposed to the term diameter; and of course canuot pass through the centre. By joining GL in the figure to Prop. II. Book I., it can be proved that DG Lis an equilateral triangle, but not till you come to Prop. XXXII. H. GARRETT (Derby): French is the easiest language to learn. With ordinary care, the maps will not wear out; but they may be strengthened at the folds with narrow strips of thin paper of strong texture and a little |