JW 



BOOKKEK 



BOOK-KEEPING. 



THE JOTTBNAL, 



i>.. . 



.. ,/. 





 



00 



8,500 



10.000 



100 



100 



MO 



100 

 80 



24,080 



LOKDOX, January, 1859. 



SrsuKiK!> DK. TO STOCK . 



Oh*. 



Win*. 



\!, I, I: .11.1. - 



Ilil In Receivable. 

 M. Moythan. 

 Sugar III Co. 



Bills Payable. 

 Charges. 



SUNDRIES DR. to CASH 



(This it the Journal entry of the month' t caift trantactiont.) 

 - Equilibrium 



OM, 



300 00 STOCK DR. 



Hill. Payable 150 



J. Jenk* 6000 



(nit ii tKt Journal entry of Ike Merchant'! petition at Ike opening 

 nf tke bvott.) 



SrsDRiw DR. TO MERCHANDISE . . . . 2,000 



500 M.Moythan. 

 J. Jenka, 



2,000 00 . . . M. MOTTHAX Da. TO WE 



25 Pipe* 8,000 



210 00 ... ADVENTUBI TO HULL DR. TO SI-TORIES. 



Merchandise 200 



Charge. 10 



(Tltu it tfie Journal ntry of the tratattia>u rerordnl in (Ac 

 Day- Boole.) 



COO 00 ... . MERCHANDISE DR. TO SUNDHIl s 



R. Lloyd 200 



T. Nott 400 



(This it the Journal entry of the month't purchatet.) 



4,890 00 .... CASH DK. TO SUNDRIES. 



M. MoytUaii 2,600 



J. Jenka 1,200 



Adventure to Hull 190 



Bills Receivable 00 



Sugar in Co 850 



i i. d. 

 14,500 



180 



24,080 



THE LEDGER ACCOUNTS. 



l. 



llH. 



STOCK. 



. 

 31 



To flundri** .... 

 To BALANCE for pretent mrtk 



i. d. 



200 

 14,887 



^15,087 



January 1 

 81 



By Sninlrifs 

 Hy Profit and Lott 



t. d. 



14,500 



587 



16,087 



On the opening of the boolu this account u credited with the total 

 amount of the merchant's property, and debited with the total amount 



of hi* liabilities ; the diffii; tin Wing hi net worth. N lui ili< ; . nti y 

 ig made in this account until the Ledger has to be balonctil, 



D*. 



OAflB 



CB. 



January 1 

 31 



t. d. 



To Stock 600 



To Sundrlv* 4,390 o 



4,890 



January 31 



ByEaianct 



,. </. 



180 



4.710 



4,890 



At 



MTorml branch** of the 



it .f the year, Stock gave out 14.600/. to the 

 Stock therefore wan rr,,lilr,l with 



. 

 that amount, and Ch, BilU, tic., delated wiUi the p 



of tl, it 



mini which they respectively i 



This account is deliifl will' .il\ 



caih rnmiliK in and cretliteil with all cash going out, the difference 

 the amount of the cash in hand. 



