(380 THE HOME, FARM AND BUSINESS CYCLOPAEDIA. 



259. It will be seen, in Form No. 1, that no column is made on the 

 " Sales " side in which to write the description of the articles the descrip- 

 tion being already given under " Consignment;" thus all that is required 

 under " Sales" is simply a column for the quantity of the articles sold. 

 In Form No. 2 it will be seen that no column is made on the " Sales " side 

 in which to write the name of the person to whom sold, it being thought 

 of no concern to the consignor to whom we sell the goods, as we ourselves 

 take all risk in the collection of the accounts, and, further, we do not 

 want him to know who our customers are. An improvement might be 

 made on both forms by consolidating the two having no column for the 

 person to whom sold, and having simply a column for the quantity not 

 the full description of the articles ; with also a column in which to make 

 a memorandum of goods sold on time, as shown in Form No. 1. 



260. Shipping merchants very seldom do exclusively a shipping busi- 

 ness, but carry on, in connection with same, a merchandise, and sometimes 

 a little commission business. 



Commission merchants very seldom do exclusively a commission busi- 

 ness, but, in connection with the same, buy and sell goods " out and out," 

 and occasionally do a little shipping ; however, this fact of their doing 

 " a little outside business," as they call it, they do not advertise to the 

 persons who ship them goods to be sold on commission, in fact, they 

 sometimes crack, if not break, the ninth commandment, when asked by 

 a commission customer of theirs whether or not they handle any goods 

 of their own. The person who is shipping goods to be sold on commission 

 prefers to not send the goods to a commission merchant who transacts a 

 merchandise business, and handles the same kind and class of goods ; for 

 it is supposed that " human nature " will assert herself, and prompt the 

 merchant to " push the sale of his own goods in preference to all others," 

 and thereby delay the sale of the commission goods. It often occurs, 

 however, that the commission merchant has an order for a certain kind of 

 goods of which he has not a sufficient quantity remaining in a consign- 

 ment to fill the order ; then, to satisfy his customer, he must go out and 

 purchase a sufficient quantity to fill the order. This transaction is, of 

 course, excusable, business-like, and just. 



261. When the different kinds of business Shipping, Commission, and 

 Merchandise are by a merchant conducted in connection with each other, 

 the shipping business must have its " Shipping Ledger," or else a portion 

 of the general Ledger be reserved for that purpose ; and the commission 

 business must have its " Receiving" and " Consignment Books." Aside 

 from these, the same set of books may be used for all the different kinds 



