LEDGER.

INDEX TO LEDGER

(In accordance with the examples of entries in the form of Cash Book.)

NOTE. Each Letter represents a Page of the actual Index.

Reynolds and Thrupp, Messrs. (and their separate accounts, &c.)

Rackstraw, Frederick, Esq.
Ratcliff, Sir G., Trustees of
Rabbitts, John (a junior clerk)

Sinclair, William, Esq.

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S.

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Scott, Mr. Henry (head clerk)

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1252

U.

V.

W.

X.

Y.

Z.

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LEDGER-Folio 1.

Br....Messrs. Reynolds and Thrupp, their Capital Account......

NOTE.--The capital brought in is here placed in an
account by itself, to keep it separate from profits.
Partners are never in account with each other, but
always with the "Firm," which, like a corpor-
ation, is an impersonal abstract conception, or
entity, separate and distinct from the partners.

Dr. 1857 Jany. 31

Philip Aug. Reynolds, Esq..........

To cheque to you on account of profits ...

Br. 1857 Jany. 31

John Thomas Thrupp, Esq......

To cheque to you on account of profits ...

Dr. 1857

Jany. 5

Messrs. Reynolds and Thrupp.-"Miscellaneous'

To paid for office furniture and fittings...

100

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0