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This account should be balanced (like that of Messrs. Jackson and Johnson) when sent in to the principal.

H

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Sir Alexander Doughty, Bart....

MANOR OF ELLESMERE (Tapping) To paid
to your account at the Bank of England

...Messrs. English, Corbet & Co....

Jany. 26 TANNAHILL'S ESTATE (To paid Compton,

1857 Jany. 31

accountant, for drawing out accounts
To amount of bills sent, for 1856

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Deduct the following sum in hand, viz.,
English, Corbet & Co.-McPherson

[Any sum due, or about becoming due, should also
be deducted.]

Available balance

When any sum is drawn on account of profits, care
should be taken to leave, at the Bankers, a suf-
ficient amount for the purposes of the business.

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1857

.

Contra......

Jany. 30 TAPPING (By received fees on admission

Ditto

(By ditto fines...

1857

.

Contra........

Jany. 30 MANOR OF ELLESMERE (By received fines on admission of Mr. Thomas Tapping ...S

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Jany. 31 TANNAHILL'S ESTATE (By received sum paid Mr. Compton

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By received to pay sum due to Mr.

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Br.

1857

LEDGER-Folio 8.

....Profit and Loss.......

Jany. 31 To balance of "Miscellaneous" pay

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To depreciation in value of furniture,
&c. (see Cr. side of Balance Account) S

*NOTE.-The sums entered in this account
as payments are only such as cannot
be included in bills of costs. Such pay-
ments as stamps and parchment, which
are afterwards received back, on payment
of the bills in which they are included,
are not to be considered as "loss."
It will be found on investigation that, on
an extensive average, the payments for
stamps and parchment, &c. (exclusive
of large ad valorem duties,) in law sta-
tioners' bills, are rather more than half
the amount.

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The above-mentioned payments, with the exception of the sum paid for furniture (as stated folio 1 of Ledger), may be considered to have been made in respect of business for which the bills are not yet received, and, therefore, the whole of the ascertained profits in the sums received, as on the Cr. side, may properly be drawn out, or, say, an even sum, £500, as above. See also note on Cr. side. NOTE. With solicitors, generally, Profit and Loss and Balance Accounts, are seldom resorted to. If, however, their accounts be otherwise well kept, the "Weekly Statements," shown in the Petty Cash Book, would go far to form, in their effect, a sufficient substitute for the Profit and Loss and Balance Accounts. Although the sum of £739 16s. 1d. (the amount of the receipts shown on the Cr. side), is partly composed of payments, the balance thereof (£566 4s. 7d) may be considered as profits, inasmuch as the capital used in the business may be elsewhere accounted for, viz., in the balance at the Bankers and in payments included in bills not yet received. These statements will be more easily understood by supposing the business to have been carried on for a year, instead of a month.

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NOTE-Although the whole balance 5667. 4s. 7d., may safely be drawn, yet that sum is not entirely composed of profits. One-third of solicitors' bills, on an average, is made up of payments, those payments being made out of capital. The profits in the above sums received would, therefore, be arrived at as follows:

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Deduct and set apart the 50% and 21. 2s. as being entirely profits

Payments, one-third...

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