. Book-keeping in the true Italian form of debtor and creditor by way of double entry, or, Practical book-keeping exemplified from the precepts of the late ingenious author of mercantile arithmetic. Brokerage, all which are mentioned in a Placeor Space peculiar to thole Accounts, lor w hich they are laid out, and whenthe whole is compleated, are carried in one Sum into the Cajb-Book orWafte-Book. 8. The Copy-Book of Letters contains a Copy of every Letter of Bufinefsthe Merchant write« to his Correfpondents. 9. The Bock of Pojlage of Utters, contains, in a Space peculiar to eachEmployer, the D
. Book-keeping in the true Italian form of debtor and creditor by way of double entry, or, Practical book-keeping exemplified from the precepts of the late ingenious author of mercantile arithmetic. Brokerage, all which are mentioned in a Placeor Space peculiar to thole Accounts, lor w hich they are laid out, and whenthe whole is compleated, are carried in one Sum into the Cajb-Book orWafte-Book. 8. The Copy-Book of Letters contains a Copy of every Letter of Bufinefsthe Merchant write« to his Correfpondents. 9. The Bock of Pojlage of Utters, contains, in a Space peculiar to eachEmployer, the Date and Coft of each particular Letter receivd on hisAccount. 10. The Bcok of Ship Accounts contains the fcveral Charges on the Accountof each Ship the Merchant has; which are to be carried in Totals to fuchShip s Account in the Leger, when their Charges are finiflicd, or when theLeger Account is to be doled. 11. The Receipt-Book contains the Receipts or Acquittances, which everyPerfon that receives Money from the Merchant, gives and figns. iz. The Po ket-Book, contains Memorandums of what the Merchanttranla<fts, w hen he is not near his Books, or whatever die he is delirousnotto PART according to the Modern Method. 9 PART II. The Method of recording the Tranfaclions by their prof er Drs. and Crs. WE have given in the firft Part of thefe Inftructions, a fhort Defcriptionof a Merchants hooks, and their Ufes, and at the lame Time in agreat Meaiure explain d the Method of recording the Tranfactions proper toeach; but referred to this Place the more full and particular Explanation ofthe Name, Ufe ad Application of Dr. and Cr. There are three Things of which a Merchant is to keep Accounts, viz. 1. HisEffeds. 2. His Debts active and paffive. 3. His Gains and LofTes. And hence it is we diftinguifh three Clafies or Kinds of Accounts, , Perlbnal, and Imaginary Accounts. Real Accounts are the Accounts of Effects or Things which may be aPerfon s Property, and are as f
Size: 1630px × 1533px
Photo credit: © Reading Room 2020 / Alamy / Afripics
License: Licensed
Model Released: No
Keywords: ., bookauthorjacksonwilliamaccountan, bookidbookkeepingintru00jack
