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the Ledger are balanced, and the Pieal Worth of the Merchant,
INDEX TU LEDGER A. as well as the Net Gain of the business, is ascertained, inde
А. 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
B what are called his Assets ; and Balance Account is next to be
Bills Receivable credited by every Personal or Property Account on which there is a balance against the Merchant, such balances forming Brown and Smith
Bills Payable what are called his Liabilities. Consequently, on the principles Baring, Smith and Co. of Double Entry, as soon as these entries are made, the Balance Account 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
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
E 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
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
J 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 Defore, and the accounts themselves may be closed up
к 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
M 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
N balanced by credicing it by Stock Account. Of course the former process will show that the Merchant has gained by his
O 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, &c. 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 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
S 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. Stock 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 Balanse Account must have the balances carried under the Thompson and Company 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
V 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 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 differ
X ence of the Stock Account added to the difference of the Profit and Loss Account, gives the exact difference of the Balance
Y 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
forward we shall find that every metal capable of yielding LESSONS IN CHEMISTRY.-No. XIV.
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 äiiute 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 metal zinc, 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 follows, therefore, that if chloride of gold be a test for protoconnexion with this metal, we should have been obliged to salts of tin, the latter are also tests for gold in a certain state take cognisance of several oxygen compounds of antimony: relating to the operation of testing are necessarily binary; one
of solution. Thus you learn two facts at once; indeed all facts When we came to treat of arsenic, there was a necessity at
learns them in pairs. once for discrimin iting between the kind of solution yielded by 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 come very curious and instructive. It will require some little binations. The distinction between the action of certain tests, delicacy of management to insure complete success. 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 compounds of two different oxides: the protoxide, and the per
Fig. No, de 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), car. bonate of potash, or liquor ammoniæ. In an excess of the former it is soluble.
The most prominent chemical characteristic of the protoxide is its 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 prever.ted as much as possible the access of atmospheric air, iest 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 carefully bottled up, it may be preserved as protoxide. The conditions, however, are almost impossible.
The operation snould be performed in a test tube as repreLet us return to the examination of the protoxide as it sented in fig. 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 heat, 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
Pis. No.2. 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 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
* Binoxide and Deutowide are not convertible terms. Representing a metal by M, and oxygen by o, the difference is this :
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 I will show you now how to dry a closed tube or a bottle or
Perchloride of Tin 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 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 consequences, however, the tube may be thoroughly warmed
is deposited before a fire. Being warm, insert a tube thus, fig. No. 2, and exhaust the air 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 dry, proceed as follows, fig. No. 3.
Or as mercury united with a double dose of chlorine, thus :
Bichloride ( 2 Chlorine
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 OX 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 45°, apply heat until the separation of the prefis 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 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, ther, 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,
it must be noted that, in the Indicative, Subjunctive, and ImThe reason of this change will be most easily rendered perative, it stands after the radical; often, also, after the several
of , diagram let me premise that, just as we are allowed to call a
words dependent upon it: thus, ich fange das Buch an, (where an solution of protochloride of tin, protomuriate of oxide of tin, belonging to fange, comes after the object), I begin the book. 80 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 zu, (when that preposition is emMuriatic
Permuriate of ployed), and, in the Participle, by the augment ge, thich is Protomu. Acid
Peroxide of peculiar to that part of the verb: thus, anzufingen, (antzutangen) riate of
to begin; to commence; vorgestellt, (vor +ge titelst), placed before Protoxide
Peroxide 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
$94. INSEPARABLE PREFIXES, The preceding diagram demonstrates the changes which
The Prefixes of this class, as the name implies, 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 i augment ge to be prefixed; thus, (from mišdeuten, to misdecomposition,
interpret) we have, in the Perfect Participle, gemißdeutet; as