USEFUL PROJECTS. 
Specification of the Patent granted to 
Mr. Edward Thomas Janes, of the 
City of Bristcl, Accompiant ; for his 
Method er Plan for dete&ing Errors 
in Accounts of all kinds (called the 
English ‘System of Book- keeping } \, 
whereby such Accounts will be kept 
and adjusted in a much more regular 
and concise manner than by any 
other meihcd hitherio known. 
TO all to whom these presents 
shall come, &c. Now know ye, 
that, in compliance with the said 
proviso, I the said Edward Thomas 
Jones, do hereby declare, that my 
said invention is described in man- 
ner following; that is to say, the 
English system of book-keeping re- 
quires three books, called a day- 
book or journal, an alphabet, and 
a ledger, which must be ruled after 
-the following described method, 
viz. the day-bock to have three 
@olumns on each page, for receiving 
‘the amount of the transaétions ; 
ene column of which to receive the 
amount of the debits and credits, 
ene column te receive the debits 
e@nly, and one columig to receive 
the credits only; or it may be 
.Tuled with coly two columns on each 
Page, one column to zeceive the 
4meunt of the debits, and one co- 
jumn to receive the amount cf 
the credits.. ‘here must’ also be, 
en each. page of the day-book, 
four other columns ruled, two on 
the left side, next the amount of 
the debits, and. two on the right 
side, next the amount of the 
eredits, for receiving the letter or 
mark of posting, and the page of 
the ledger to which each amount 
is to be posted. ‘The alphabet 
peed not be ruled at all, but must 
contain the name of every account 
in the ledger, the letter that is 
annexed to it as a mark of posting, 
e 
44a: 
and the page of the ledger. The 
ledger must be ruled with three, 
four, five, or seven, columns on 
eaca prge, as may be most agree. 
able for receiving the amounts of 
the different transa¢tions entered 
in the day-book ; and the process 
for using these books, or making 
up books of accounts on this plan, 
is as follows. When a person en- 
ters into trade, whether by himself 
or with copartners, he must have 
an account opened with himself in 
the ledger; entering first in the 
day-book, and then to the credit 
of his account in the ledger, the 
amount of the property he advances 
into trade; the account may be 
headed either with his name only, 
cr else called his stock aecovat. 
If you buy goods, give the person 
credit of whom you purchase : 
when you sell goods, debit the per- 
son to whom said goods are sold. 
if you pay money, debit the person 
to ‘hous paid, not on!y for what 
you pay, but also for any discount 
or abatement he may allow, and 
give the cashier credit for the neat 
amount paid. If you receive mo- 
ney, credit the person of whom you 
receive it, not only for what he 
pays, but also for any discount 
or abatement you may allow, and 
debit the cashier for the neat 
amount received; taking care in 
these entries to have nothing mys- 
terious er obscure, but merely a 
plain narrative of the fact, intro- 
ducing not one single useless word, 
and avoiding every technical term 
or phrase, except the words debig 
and credit, which are full and com. 
prehensive, and the only terme 
that-sre applicable to every trans. 
action, and may be affixed to every 
entry. Bur, as a hurry of bu. 
siness will sometimes take place in | 
almost® 
