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the Ledger are balanced, and the Real Worth of the Merchant,

• INDEX TU LEDGER A. as well as the Net Gain of the business, is ascertained, inde

A pendently of every book but the Ledger,

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

B credited by every Personal or Property Account on which Bills Payable there is a balanse against the Merchant, such balances forming Brown and Smith what are called his Liabilities. Consequently, on the principles Baring, Smith and Co. of Double Entry, as soon as these entries are made, the accounts of both kinds must be balanced, that is, the sums of

Balance Account both the Dr. and the Cr. sides will be alike, and the accounts

с themselves may be closed up in the same manner as those Cash Account accounts formerly mentioned which balanced of their own Cotton Account accord, that is, from the nature of the transactions entered on Charges Account both sides. The two sides of Balance Account thus constitute

D the Balance Sheet of the Merchant, and their difference constitutes his Real Worth at the time when the Balance is made in the manner we have described. For this difference, or Real East India Company

E Worth, Stock Account is made Dr. to Balance Account, and thus the Balance Account is closed up as other accounts are in which

F
both Dr, and Cr, sides are alike. The amount for which Stock
Account is debited showing the Merchant's Real Worth.

G
The Profit and Loss Account, which may be called the Check
Account, because it constitutes the real check on the Balance

H
Sheet of the Merchant, is now to be debited to every Property
or Profit and Loss Account, on which there is a difference exhibit-

I 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 Jones, Thomas balanced as before, and the accounts themselves may be closed up

K as formerly directed. The difference between the amount of the Losses and the amount of the Gains on opposite sides of The

L Profit and Loss Account, will exhibit at once the Net Gain or the London and Westminster Bank Net Loss, according as the amount

of the one or the

amount of the Lloyd and Company other preponderates. If the difference be Net Gain, it is then placed to the credit of the Stock Account, and the Profit and Loss

M 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 Osmond and Company will show that he has lost by his business, and that his Stock is diminished.

Ovington and Company

P The Net Stock, independent of Gains and Losses, is at once ascertained by deducting from the amount placed to the credit Private Account of Stock Account the amount abstracted from the business for Petty Cash Account Private Account, that is, for the Merchant's own private use, as Powell and Company Household Expenses, &e. This is done systematically by Perkins and Company making Stock Account Dr. to Private Account, as we have done Profit and Loss Account in the Journal, in the first entry under the head of General

Q Balance; this entry at once balances Private Account and reduces Stock Account to its proper dimensions. When all the

R 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 cor- Stock Account rectly ascertained. Stoek Account may now be closed up, and Spencer and Company the Books are completely balanced. If the Ledger will admit

T of carrying on the business for another period, whether a whole year, or half a year, all the accounts which are closed up by Three per Cents Balance Account must have the balances carried under the Thompson and Company closing up lines, to the opposite sides of these accounts, in

U order to carry on the business as before ; but if a new Ledger be required, the balances can be entered in the new Stock

V Account, as New Assets and Liabilities, and Journalised and posted as if they were original entries in the Nero Ledger.

W In the old Italian system of Bookkeeping, the question was White and Company usually put to the Bookkeeper, in order to test the clearness of Williams and Company 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, gires the exact difference of the Balance Account?" With this question we leave our students at the

Y present, hoping that, from what we have said, they will be able to answer it

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LESSONS IN CHEMISTRY.-No. XIV.

forward we shall find that every metal capable of yielding

a precipitate with these reagents yields a black precipitate. In our previous lessons we have not found it necessary to There can be no difficulty in remembering this fact. specify the state in which any particular metal was dissolved. Experiment 3.-Add to some of the protomuriate a little of Whilst treating of zinc, for instance, we simply dissolved that the solution of chloride of gold, and you will produce what is metal in dilute sulphuric acid, and called our result sulphate of termed the purple powder of Cassius. If the solution operated zinc. I certainly in general terms remarked, that the so-called upon be very strong, the precipitate, instead of being purple, is sulphate of zinc was really a sulphate of oxide of zinc ; but I black. Dilution with water brings out the purple colour, but its did not intimate what denomination of oxide of zinc, whether true beauty is only seen when fused with other compounds into protoxide, binoxide, deutoxide,* peroxide, or any other oxide. a glass. A little borax answers perfectly well for this purpose

As regards the motal zino, there was no necessity to have and the platinum wire bent into a loop as formerly desscribed been thus precise, inasmuch as only one oxide is capable of serves as a very convenient support for the globule, while forming solutions. As regards antimony there was no necessity, undergoing the process of fusion. The chloride of gold is thus a inasmuch as, although that metal unites with oxygen in many very delicate test for tin in a certain state of solution

(protoproportions, only one oxide combines readily with acids to salt);

with no other metal does it produce a similar effect. It form solutions; but had our labours been very far extended in salts of tin, the latter are also tests for gold in a certain state

follows, therefore, that if chloride of gold be a test for protoconnexion with this metal, we should have been obliged to take cognisance of several oxygen compounds of antimony.

solution. Thus you learn two facts at once; indeed all facts When we came to treat of arsenic, there was a necessity at relating to the operation of testing are necessarily binary; one once for discriminating between the kind of solution yielded by

learns them in pairs. this metal. In one case we had arsenious acid to deal with,

Experiment 4.-The experiment about to be performed is and its combinations; in the other case arsenic acid and its com very curious and instructive. It will require some little binations. The distinction between the action of certain tests, delicacy of management to insure complete sucess. Add especially nitrate of silver, on those two was very manifest, carefully, and by small quantities, a solution of bichloride of showing the necessity of well discriminating between the two mercury to a solution of protonruriate of tin. By due apporkinds of existence in which arsenic might be found.

tionment of the two liquids, a white precipitate will fall. Add There exists the same necessity for discrimination as regards

now more, and this white precipitate changes to black. tin. This metal will come before us in the condition of com. pounds of two different oxides : the protoxide, and the per

Fig. No. I. oxide (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 exereise of this tendency that, during the formation of our tin solution, we preverted 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.

The operation soould be performed in a test tube as repre. Let us return to the examination of the protoxide as it sented in lg. No. 1, not only for the purpose of allowing the exists, or as it is generated in our solution. If we adopt the action of beat, by which treatment a more perfect deposition theory that the solution is a muriate of protoxide of tin, the of the powder is effected, but for other reasons which will oxide will be assumed to exist there ready-formed; if we adopt soon be made apparent. the other theory, the oxide will be formed by the agency of our

Pig. No. 2. testing operations.

Experimont 1.-Test a little of the solution with hydrobul. phuric 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 jus: 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 hydrosul. phate 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

Binorile and Deutowide are not convertible termg. Representing a metal by N, and oxygen by o, the difference is this :

Binoxide=MO,
Deutoxide=N, O

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

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which floats above, boil the precipitate with a mixture of Protochloride (Chlorine water, containing a few drops of muriatic acid, decant the

of liquid, finally wash with water and dry.

Tin

Tin

Perchloride 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 Bichloride Chlorine think. For certain reasons, which I need not explain in this

of place, the amount of heat that you may employ without preju

Mercury Mercury dice to your result is very trifling. Without danger of any bad

is deposited consequences, however, the tube may be thoroughly warmed before a fire. Being warm, insert a tube thus, fig. No. 2, and exhaust the ait with the mouth, by which means all the mois still remains to be made. Our chart of decomposition only

One remark connected with this beautiful decomposition ture will be gradually removed. 'Mere blowing will not do, shows the final result; the precipitation of metallic mercury. inasmuch as the breath contains moisture. The exhaustion But what was the nature of the white powder which fell before might in this case be performed, without prejudice to health, by the black precipitate? That white powder was the protothe lungs; but in many other cases the vapour might be chloride of mercury, ordinarily known as calomel. The fact injurious; it is well therefore to be always on the guard against is, that bichloride of mercury admits of being considered as a contingencies, and get into the habit of performing exhaustion by the mouth and cheeks, not bringing the lungs into play.

compound of protochloride with chlorine, thus : When the tube and its contents have become thoroughly

Bichloride, Chlorine

of dry, proceed as follows, fig. No. 3.

Mercury Protochloride
Fig. No. 3.

Or as mercury united with a double dose of chlorine, thus :

Bichloride ( 2 Chlorine

of

Mercury 1 Mercury The first effect on a solution of bichloride which protochloride of tin produces, is the removal of an equivalent of chlorine, as the result of which calomel (protochloride) deposits; but the protochloride finding it has stolen with impunity one equivalent of chlorine, it returns to the charge and steals the other as well.

LESSONS IN GERMAN-No. LXXIX.

{ 93. OBSERVATIONS ON THE PARADIGM. 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 15°, 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 zu,) 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 ver's 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. 2) In regard to the position of the particle when separated, The reason of this change will be most easily rendered perative, it stands after the

radical; often, also, after the several

it must be noted that, in the Indicative, Subjunctive, and Imapparent by means of a diagram, and in reference to this words dependent upon it: thus, im fange das Buch an, (where an

a diagram let me premise that, just as we are allowed to call a solution of protochloride of tin, protomuriate of oxide of tin,

belonging to fange, comes after the object), I begin the book. 60 may we also call a solution of bichloride of mercury, bimu- (3) In the Infinitive and the Perfect Participle, on the conriate of oxide of mercury. We will frame our diagram in trary, the particle comes before the radical : being separated accordance with this assumption.

from it, in the Infinitive, by U, (when that preposition is emMuriatic Protomu.

Permurtate of ployed), and, in the Participle, by the augment ge, which is Acid riate of

Peroxide of peculiar to that part of the verb: thus, anzufangen, (antzutangen) Protoxide

to begin; to commence; vorgestellt, (vortge+stellt) placed before Protoxide

Peroxide of Tin

one; represented.
of Tin.
of Tin

(4) It remains to be added, that particles, when separated Bimuriate, Muriatic

from the radicals, receive the full or principal accent; and of Acid

that the radicals (if verbs) have the same form of conjugation, Peroxide

old or new, regular or irregular, as when employed without of Peroxide of ( Oxygen

prefixes. Mercury Mercury | Mercury.

Lis deposited

$94. INSEPARABLE PREFIXES. The preceding diagram demonstrates the changes which The Prefixes of this class, as the name imples, are always ensue on the assumption, that the two respective chlorides found in close union with their radicals. They allow not even become muriates or hydrochlorates on solution; the following the augment syllable ge, in the Perfect Participle, to intervene, diagram demonstrates the changes on the assumption that the but reject it altogether: from this, however, must be excepted the two respective chlorides dissolve as such. In this case the case of the Prefix miß, which, in a few instances, allows the final result will be arrived at by the occurrence of the following augment ge to be prefired; thus, (from mißteuten, to misdecomposition.

i interpret) we have, in the Perfect Participle, gemißdeutet; as

Tin

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