IN BOOK-KEEPING, PART IX. Ducat SECTION LXXXII. BOOK-KEEPING, BY SINGLE ENTRY. N book-keeping by fingle entry, two books are indispenfibly neceffary, viz. Day Book and Ledger; the forms of which may be fufficiently known by infpection.. In the Day Book every perfon is written down Debtor to the things he receive, from you on truft, and Creditor by those which you receive from him.--In the margin of the Day Book are written the pages where the accounts ftand in the Ledger. Inftead of these marginal figures, fome make only a dash with the pen, to fhrew that the account has been posted, that is, entered in the ledger; but it is better to use the figures, for they fhew not only that the account has been pofted, but likewife where to find it in the Ledger, without looking into the alphabet. I have entered in the Day Book what is received, as well as what is delivered, which is very neceffary in teaching; for the learner ought to make out his Ledger from his Day Book. There are feveral other books kept by most merchants, as the Cafh Book; the Book of Houfe Expences, the Invoice Book, the Bill Book, &c. &c. ger, Directions for the Reader. Your hooks being ruled in the proper form, copy into your Day Book one month's accounts; then calculate them upon your flate, to find if they be rightly caft up. Next, rule your flate in the form of the Led. and upon it poft the accounts that were copied in the Day Book, with their dates prefixed, obferving to put on the Debtor fide of each perfon's account, thofe accounts to which he is Debtor in the Day Book, and on the Creditor fide, thofe by which he is Creditor, and if any accounts confift but of one article, you are to exprefs it particularly with its money in the columns; but if of feveral, write to or by fundries, placing the fum of the amounts of all the articles in the columns. After the accounts are properly placed, transcribe them into your Ledger, leaving a proper fpace under each perfon's name, to receive more Then under the proper letters in the alphabet, enter those names with the pages where they ftand in the Ledger; and laftly, write the Ledger pages to the feveral accounts in the Day Book, Do the fame with the next month's accounts, and fo on till the whole be finished: You must not enter any perfon's name down again, which has been entered before, till the fpace firft affigned to it fhall be filled with articles, and then the account must be transferred to a new place; and at the end of the old Ledger, draw out a balance account; placing your Debts on one fide and your Credits on the other. THE 2 2 congou, 9 6 ftone of fugar, 5 o per ftone a lump of fugar, weight 20lb. at 10d. per pound 9. Sir Jofeph Johnson, Dr. To a filver punch bowl, weight 230z, at 5s. 10d. per oz. a tankard, weight 10oz. 10dwts. 60 Mr. John Summers, schoolmaster, Dr. To 6 cyphering books, at 1s. 2d. each 3 dozen of copy books, 2 4 quires of fools cap, 4 per dozen O 9 per quire I quire of thin post I 1 3 2 I May 3. Mr. John Holland, of York, Dr. To 25 yards of yard-wide cloth, at 5s. 2d. per yard 8 ditto drugget, 9 36 ferge, Mr. John Flint, of Nottingham, Dr. To 12 pair worstead stockings, at 4s. 2d. per pair ditto -16 4 5 filk 16 thread ditto June 3. 210 8 318 0 117 6 862 31811 Mr. James Davies, Dr. To 8 quarters of wheat, at 27. 8s. od. per quarter William Warner, Efq. Dr. To 9 grofs of bottles, at 17. 135. od. per grofs fmall ditto, o 12 2 4 decanters, O I 4 each 7. Mr. Anthony Archer, Cr. By a note upon Mr. John Steventon, for cafh in full 21. Mr. Charles Jones, of Shrewsbury, Dr. To 24lb. of cochineal, at 17. 2s. 6d. per . 3 12 opium O 8 O O O 10 September 4. Mr. John Summers, fchoolmaster. Dr. To 12 fchoolmafter's guides, at 25. 2d. each 3 dozen copy books, ream fool's cap, By a bank note for 9. 2 6 per dozen I Mr. John Flint, Cr. Mr. John Summers, Dr. To 6 dozen of Dyche's fpelling book's at 10s. per dozen Mr. John Johnson, of Great Haywood, Dr. To 4 cwt. Iron, at 18s. per cwt. 21. Mrs. Phebe Young, Cr. By 60 yards of Irish cloth, at 25, 6d. per yard 1 6 213 060 |