the Ledger are balanced, and the Real Worth of the Merchant, as well as the Net Gain of the business, is ascertained, independently of every book but the Ledger.

In order to effect this purpose, the Balance Account is now to be debited to every Personal or Property Account on which there is a balance in favour of the Merchant, such balances forming what are called his Assets; and Balance Account is next to be

credited by every Personal or Property Account on which there is a balance against the Merchant, such balances forming what are called his Liabilities. Consequently, on the principles of Double Entry, as soon as these entries are made, the accounts of both kinds must be balanced, that is, the sums of both the Dr. and the Cr. sides will be alike, and the accounts themselves may be closed up in the same manner as those accounts formerly mentioned which balanced of their own accord, that is, from the nature of the transactions entered on both sides. The two sides of Balance Account thus constitute the Balance Sheet of the Merchant, and their difference constitutes his Real Worth at the time when the Balance is made in

• INDEX TO LEDGER A.

Andrews and Company
Althorpe and Company
Allison and Company

Bills Receivable
Bills Payable
Brown and Smith
Baring, Smith and Co.
Balance Account

Cash Account
Cotton Account
Charges Account

the manner we have described. For this difference, or Real East India Company
Worth, Stock Account is made Dr. to Balance Account, and thus
the Balance Account is closed up as other accounts are in which
both Dr. and Cr. sides are alike. The amount for which Stock
Account is debited showing the Merchant's Real Worth.

The Profit and Loss Account, which may be called the Check
Account, because it constitutes the real check on the Balance
Sheet of the Merchant, is now to be debited to every Property
or Profit and Loss Account, on which there is a difference exhibit-

London and Westminster Bank
Lloyd and Company

ing a Loss on the business; and the same Account is to be cre- Interest Account
dited by every Property or Profit and Loss Account on which
there is a difference exhibiting a Gain. Consequently, as soon as
these entries are made, all accounts of both kinds must be Jones, Thomas
balanced as before, and the accounts themselves may be closed up
as formerly directed. The difference between the amount of the
Losses and the amount of the Gains on opposite sides of The
Profit and Loss Account, will exhibit at once the Net Gain or the
Net Loss, according as the amount of the one or the amount of the
other preponderates. If the difference be Net Gain, it is then
placed to the credit of the Stock Account, and the Profit and Loss
Account is then balanced by debiting it to Stock Account. If Manning, James
the difference be Net Loss, the Profit and Loss Account is then
balanced by crediting it by Stock Account. Of course the for-
mer process will show that the Merchant has gained by his
business, and that his Stock is increased; the latter process
will show that he has lost by his business, and that his Stock
is diminished.

...

Osmond and Company
Ovington and Company

Private Account
Petty Cash Account
Powell and Company
Perkins and Company
Profit and Loss Account

The Net Stock, independent of Gains and Losses, is at once ascertained by deducting from the amount placed to the credit of Stock Account the amount abstracted from the business for Private Account, that is, for the Merchant's own private use, as Household Expenses, &c. This is done systematically by making Stock Account Dr. to Private Account, as we have done in the Journal, in the first entry under the head of General Balance; this entry at once balances Private Account and reduces Stock Account to its proper dimensions. When all the entries above mentioned have been made in the Stock Account, it will be found that the sums of both sides of this account are the same, a demonstrative proof that the books are correctly balanced, and that the Merchant's Real Worth has been correctly ascertained. Stock Account may now be closed up, and Spencer and Company the Books are completely balanced. If the Ledger will admit of carrying on the business for another period, whether a whole year, or half a year, all the accounts which are closed up by Balance Account must have the balances carried under the closing up lines, to the opposite sides of these accounts, in order to carry on the business as before; but if a new Ledger be required, the balances can be entered in the new Stock Account, as New Assets and Liabilities, and Journalised and posted as if they were original entries in the New Ledger.

In the old Italian system of Bookkeeping, the question was usually put to the Bookkeeper, in order to test the clearness of his views on the subject, "What is the reason that the difference of the Stock Account added to the difference of the Profit and Loss Account, givcs the exact difference of the Balance Account?" With this question we leave our students at the present, hoping that, from what we have said, they will be able to answer it

Stock Account

Three per Cents

...

Thompson and Company

White and Company
Williams and Company

A

E

F

G

H

I

J

K

L

Μ

...

...

...

::

16

36

66

LESSONS IN CHEMISTRY.-No. XIV.

In our previous lessons we have not found it necessary to specify the state in which any particular metal was dissolved. Whilst treating of zinc, for instance, we simply dissolved that metal in dilute sulphuric acid, and called our result sulphate of zine. I certainly in general terms remarked, that the so-called sulphate of zinc was really a sulphate of oxide of zinc; but I did not intimate what denomination of oxide of zinc, whether protoxide, binoxide, deutoxide, peroxide, or any other oxide. As regards the metal zinc, there was no necessity to have been thus precise, inasmuch as only one oxide is capable of forming solutions. As regards antimony there was no necessity, inasmuch as, although that metal unites with oxygen in many proportions, only one oxide combines readily with acids to form solutions; but had our labours been very far extended in connexion with this metal, we should have been obliged to take cognisance of several oxygen compounds of antimony. When we came to treat of arsenic, there was a necessity at once for discriminating between the kind of solution yielded by this metal. In one case we had arsenious acid to deal with, and its combinations; in the other case arsenic acid and its combinations. The distinction between the action of certain tests, especially nitrate of silver, on those two was very manifest, showing the necessity of well discriminating between the two kinds of existence in which arsenic might be found.

There exists the same necessity for discrimination as regards tin. This metal will come before us in the condition of compounds of two different oxides: the protoxide, and the peroxide (from per, very much). The term peroxide is applied to the highest degree of oxidation short of acidity which any body can assume.

The protoxide of tin is thrown down from the solution of the protochloride, on the addition of potash (liquor potassæ), carbonate of potash, or liquor ammoniæ. In an excess of the former it is soluble.

The most prominent chemical characteristic of the protoxide is ita strong affinity or tendency to combine with oxygen. On the exercise of this property depend most of the chemical operations in which protoxide of tin, or its compounds, take part; and it was in order to guard against the exercise of this tendency that, during the formation of our tin solution, we prevented as much as possible the access of atmospheric air, lest the oxygen gas of the latter should combine with our solution of protoxide of tin, and convert it into a peroxide.

If this precipitated protoxide be washed without exposure to atmospheric air, with the same precaution, and earefully bottled up, it may be preserved as protoxide. The conditions, however, are almost impossible.

Let us return to the examination of the protoxide as it exists, or as it is generated in our solution. If we adopt the theory that the solution is a muriate of protoxide of tin, the oxide will be assumed to exist there ready-formed; if we adopt the other theory, the oxide will be formed by the agency of our testing operations.

Experiment 1.-Test a little of the solution with hydrosulphuric acid, either as an aqueous solution, or as a gas, and remark the black precipitate.

How is this? some person may say; did you not tell us that tin is one of those metals which afford a yellow precipitate with the agent just employed? Yes, it is quite true I did state this as the result; but I qualified my statement by the remark that persalts of tin only had this effect. We are at present operating with a protosalt.

Experiment 2.-Repeat the testing operation with hydrosulphate of ammonia instead of hydrosulphuric acid; the result is as before.

Here, then, we are at length introduced to that division of the calcigenous metals which develope black precipitates with hydrosulphuric acid and hydrosulphate of ammonia. Hence

*Binoxide and Deutoxide are not convertible terms. Representing a metal by M, and oxygen by o, the difference is this:

BinoxideMO
Deutoxide M2 0

forward we shall find that every metal capable of yielding a precipitate with these reagents yields a black precipitate. There can be no difficulty in remembering this fact.

Experiment 3.-Add to some of the protomuriate a little of the solution of chloride of gold, and you will produce what is termed the purple powder of Cassius. If the solution operated upon be very strong, the precipitate, instead of being purple, is black. Dilution with water brings out the purple colour, but its true beauty is only seen when fused with other compounds into a glass. A little borax answers perfectly well for this purpose and the platinum wire bent into a loop as formerly desscribed serves as a very convenient support for the globule, while undergoing the process of fusion. The chloride of gold is thus a very delicate test for tin in a certain state of solution (protosalt); with no other metal does it produce a similar effect. It follows, therefore, that if chloride of gold be a test for protosalts of tin, the latter are also tests for gold in a certain state of solution. Thus you learn two facts at once; indeed all facts relating to the operation of testing are necessarily binary; one learns them in pairs.

Add

Experiment 4.-The experiment about to be performed is It will require some little very curious and instructive. delicacy of management to insure complete success. carefully, and by small quantities, a solution of bichloride of mercury to a solution of protonuriate of tin. By due apportionment of the two liquids, a white precipitate will fall. Add now more, and this white precipitate changes to black.

Fig. No. 1.

The operation soould be performed in a test tube as represented in lg. No. 1, not only for the purpose of allowing the action of beat, by which treatment a more perfect deposition of the powder is effected, but for other reasons which will soon be made apparent.

Fig. No. 2.

When all the precipitate has become black, thoroughly deposited, and condensed into a small space, pour off the liquid

which floats above, boil the precipitate with a mixture of water, containing a few drops of muriatic acid, decant the liquid, finally wash with water and dry.

Protochloride Chlorine

of

Tin

I will show you now how to dry a closed tube or a bottle or flask, neither of which is so simple an operation as you may think. For certain reasons, which I need not explain in this place, the amount of heat that you may employ without prejudice to your result is very trifling. Without danger of any bad consequences, however, the tube may be thoroughly warmed before a fire. Being warm, insert a tube thus, fig. No. 2, and exhaust the air with the mouth, by which means all the moisture will be gradually removed. Mere blowing will not do, inasmuch as the breath contains moisture. The exhaustion might in this case be performed, without prejudice to health, by the lungs; but in many other cases the vapour might be injurious; it is well therefore to be always on the guard against contingencies, and get into the habit of performing exhaustion by the mouth and cheeks, not bringing the lungs into play.

When the tube and its contents have become thoroughly dry, proceed as follows, fig. No. 3.

Fig. No. 3.

is deposited

Holding the tube by means of a paper handle in a spirit- (1) An inspection of the preceding Paradigm will show, that lamp flame, at about the angle of 45°, apply heat until the separation of the prefix from the radical part of the verb takes an incrustation takes place in the tube somewhere about the place in the Indicative, Subjunctive, Imperative, Infinitive, position b. Now what, think you, this incrustation is? Rub (when preceded by u,) and the Perfect Participle. In the Init with the end of a stick, and remark what follows. The crust dicative and Subjunctive, however, the separation is not made, disappears and a number of liquid metallic globules become when, in dependent sentences, the verb is placed at the end of evident; sometimes indeed they appear at a stage of the opera-a clause or period: thus, als die Sonne diesen Morgen aufging, so tion much anterior to this. These globules are of mercury, verschwand der Nebel, when the sun rose (aufging) this morning, the they are metallic quicksilver. This fact is quite evident, then, fog disappeared. our protomuriate of tin has taken away, either directly or indirectly, all the chloride from the bichloride of mercury.

The reason of this change will be most easily rendered apparent by means of a diagram, and in reference to this diagram let me premise that, just as we are allowed to call a solution of protochloride of tin, protomuriate of oxide of tin, so may we also call a solution of bichloride of mercury, bimuriate of oxide of mercury. We will frame our diagram in accordance with this assumption.

2) In regard to the position of the particle when separated, it must be noted that, in the Indicative, Subjunctive, and Imperative, it stands after the radical; often, also, after the several words dependent upon it: thus, ich fange das Buch an, (where an belonging to fange, comes after the object), I begin the book.

(3) In the Infinitive and the Perfect Participle, on the contrary, the particle comes before the radical: being separated from it, in the Infinitive, by u, (when that preposition is emPermuriate of ployed), and, in the Participle, by the augment ge, which is Peroxide of peculiar to that part of the verb: thus, anzufangen, (an+zufangen) Tin to begin; to commence; vorgestellt, (vor+ge+stellt) placed before one; represented.

Lis deposited

The preceding diagram demonstrates the changes which ensue on the assumption, that the two respective chlorides become muriates or hydrochlorates on solution; the following diagram demonstrates the changes on the assumption that the two respective chlorides dissolve as such. In this case the final result will be arrived at by the occurrence of the following decomposition.

(4) It remains to be added, that particles, when separated from the radicals, receive the full or principal accent; and that the radicals (if verbs) have the same form of conjugation, old or new, regular or irregular, as when employed without prefixes.

$94. INSEPARABLE PREFIXES.

The Prefixes of this class, as the name implies, are always found in close union with their radicals. They allow not even the augment syllable ge, in the Perfect Participle, to intervene, but reject it altogether: from this, however, must be excepted the case of the Prefix miß, which, in a few instances, allows the augment ge to be prefixed; thus, (from misdeuten, to misinterpret) we have, in the Perfect Participle, gemißdeutet; as