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(n.) Compare this inventory with the inventory taken on commencing business, and see whether you have gained or lost money during the past month.

(v.) In practical life, we should not be likely to close all our accounts oftener than once a quarter, and perhaps not oftener than once in six months or a year. A great many merchants close all their accounts to the first of January or July of each year, thougla some only close them to the 1st of January, at which times they generally send bills (see form on page 88) to all who have not called to settle their accounts.

(w.) Should any student desire more practice in Book-Keeping than the above transactions require, he can readily extend his accounts by imaginary transactions.

Providence, July 1,1858.

Cash. x/T Cash on Hand

$$200 00

Dr.

July 2.

X2

John Ellis.

Dr.

To 6 ll. B. SC. Sugar, @.081
1} gal. Mbolasses @ 48-
4 ll. Coffee @ 127

51 72 50

173

302

х3 Mrs. Sarah Brown. Dr.

To 9} yd. Lawn @ 31 --
21 yd. Cambric @ 25----
“ 1 ya. Mbuslin @ .42.

6 sheins Silk @ .04---

31

24

395

Dr.

675

Cash.
To 1 bll. Flour---
" 3 bu. Meal @.6---
- Sundries

201 827 1703

Cr.

* By 123 W. Butter @ 20.-.

2460

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8.000

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July 1 To Cash

2 «

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3"
61
7

Cash.

Cr.
L.PL
1858.

L.PL
$200 00 July 2 By Butter 2 2460
Sundries 2

1703
61 Sundries 4

1119
3
1321 10 or

77

137
5
1735 10"

Balance 27890
5
6

1500
7

1013
7
2371

31606 278.901

2563

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10"

31606

July 10 To Balance

Dr.

Cr.

1858. July 1 To Cash

2- Sundries

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2460

17103

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1119

137 27890

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Cash.
L.PL
1858.

L.P.
$200 00 July 2 By Butter 2
2

03 6 « Sundried 4
3 13:27 101

7 5

1135 10 « Balance
5

2563
6 1500
7 1013

2371
316 06
278901

6.
7
8
9 의

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10

7

31606

July 10 To Balance

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