LESSONS IN BOOKKEEPING. 



m 



rour.juoi vou* mettez-vou* a | Why do j/ou yo into tht thadt f 



-o niirent a rim. 

 1'i.ui jtioi ne vou* uiottoz-vou* pa* 



u r.-imut;.- : 



Ju vuiv mo mettre en pension. 

 Nou* allona nou* mettre en 



voyage. 



Thott children commtncid lauyhiny. 

 Why do you not t ijourtelj to \eork. 



1 riinicnc* boarding. 



W art going to comr/unM our jour* 

 ny. 



EXERCISE 133. 



A 1'italienue, after iht Dt'fcud-re, 4. to forbid. tudi-*r, 1. to fudy. 



Italian /tuhioii. Effuts, m.p. (/u ._;. Miae, f. mettre, drMd. 



\ merveille, exceedingly Kutr-or, 1. to com* in. Pluie, f. rain. 



well. Etourdi, e, giddy ptr- Ki-re, 4. ir. (o laugh. 



Convert, & Sect. 32, 1. on. Tablier, apron. 



1. Avez-vous defendu a cot homme de mottre le piod ohcz 

 TODS P 2. Je lo lui ai defenda. 3. Avez-voua mis cos off eta a 

 1'abri do la pluie ? 4. Je les ai mis a 1'abri de la pluie et da 

 voiit. 5. Avez-vous mis votro frt-ro au fait de cette affaire ? 

 G. Je ne Ten ai pas mis an fait. 7. No 1'avoz-vous pas mis a 

 memo d'etudier ? 8. Je 1'ai mis a memo de s'instruire, s'il 

 le desire. 9. Voulez-vous mettro cola de odte ? 10. Je vais le 

 mettre au soleil. 11. Votro ami n'a-t-il pas voulu ontrer ? 12. 

 II n'a point voalu mettre pied u terre. 13. Votre teiiiturier 

 n'a-t-il pas mis son tablier a I'envers ? 14. Non, Monsieur, il 

 1'a mia a 1'endroit. 15. N'avez-vous pas mis cot etourdi a la 

 porte ? 16. Nous lui avons forme la porte au nez (in his face). 

 17. A quelle beure vous mettroz-vous a table P 18. Ausaitot 

 quo lo couvort sera mis [Sect. 61, 5]. 19. Cot homme so met-il 

 bieu P 20. 11 se met toujours a 1'anglaise ou a 1'italienne. 21. 

 Ces enfant s ne so mirent-ils pas a pleurer P 22. Au lieu de so 

 mettre a pleurer, ils so mirent a rire. 23. Pourqaoi ne vous 

 mettez-vous pas a ecrire P 24. II eat temps do se mettre a 

 table. 25. Ces Siciliennes sont-elles bien mises P 26. Ellea 

 eont mises a merveillo. 



EXERCISE 134. 



1 . Did the gentleman alight this morning > 2. No, Sir, he 

 would not alight, he had no time. 3. Have you put that in- 

 solent person out of doors ? 4. No, Sir, but I forbade him to 

 let his foot in my house. 5. Did you shelter those little 

 children from the rain ? 6. I sheltered them from the rain 

 and the wind. 7. Have you enabled your son to study medi- 

 cine (la, medecine) ? 8. I enabled him to study medicine, if he 

 wishes to do so. 9. Have yoa pat on your coat inside out ? 

 10. I have not put it on inside out, but right side oat. 11. 

 Did you put yourself in a passion P 12. No, Sir, I did not 

 become angry. 13. Did you sit down to table at four o'clock 

 yesterday ? 14. We sat down to table at six o'clock. 15. Do 

 you intend to commence boarding ? 16. I intend to board 

 with Mr. L. (dies M. L.). 17. When do you commence your 

 journey ? 18. We commence onr journey to-morrow morning. 

 19. Did your son commence langhini ? 20. No, Sir, he com- 

 menced weeping. 21. Why do you not commence working? 

 22. Because I am going to commence reading. 23. Does that 

 lady dress after the English fashion? 24. She dresses after 

 the Italian fashion. 25. Are those ladies well dressed P 26. 

 They are extremely well dressed. 27. Will you not place 

 yourself in the shade ? 28. I will place myaolf in the sun, I am 

 very cold. 29. Is your coat inside out ? 30. No, Sir, it is right 

 side out. 31. Is this the right side of this cloth (fendroit) ? 

 32. It is the wrong side (I'envers). 33. Are you not dressed 

 after the English fashion P 34. I am dressed after the Italian 

 fashion. 35. You are well dressed. 



KEY TO EXERCISES IN LESSONS IN FEENCH. 

 EXERCISE 21 (Vol. I., page 86). 



1. Are onr friend's horses restive? 2. His hones are not restive, 

 but his mules are very restive. 3. Your brother's bones and mule* 

 are excellent. 4. Are your Bisters very quick ? 5. My brothen and 

 my sisters are very quick. 6. Are they often idle? 7. No, Sir, nay 

 Bisters are never idle. 8. Are yoa afraid of your brother? 9. No, 

 Sir, I am afraid of uobody. 10. Are we not indulgent? 11. Yoa are 

 indulgent, and you are right. 12. Have I your books ? 13. You have 

 them not. yoa have my eldest brother's. 14. Have you them not ? 

 15. I have them not. 16. Have yon a good pair of woollen stockings ? 

 17. 1 have a handsome pair of silk stockings. 18. Have you the good 



housM or the bad? 10. I have nitbr UM food Mr Uw tad. I have my 

 cou.mY *>. ! labour agreeable f tl. Labour to ueeful and eras- 

 able. 22. Have you mv haadwMM moroooo shoe* ? 23. I bar* not jrmw 

 hamlMotue morocco how, I have your h*adso*e lt aUppen. tt. 

 Have you your iter' *lippen or mine! 2ft. 1 have acitbor /uur* mat 

 your tutor* , I have the Gorman lady'*. 



EXKBCISE 22 (Vol. L, i*ge 86). 



L Vos frerea et vo* roars *ont-il* bien vif? 2. MM Mm Mat 

 vif, mais me* soeun ne *ont pa* vive*. 8. N'avez-vou* pa* deux 

 ohevaux retiln ? 4. Non, mais j'ai uno mole rftive. 6. N'r-voo 

 pal deux bonne* paire* de nnt* de *oie? 6. J'ai one bonne pair* de 

 guuti de colon, et deux pure* de gauU de *oie. 7. N'avez-voo* pa* 

 peur de TO* ami* ? 8. Non, Mon*ieur, je n'ai jamaU pear de me* 

 ami*. 9. Je n'ai peur de penonne. 10. Avec-vou* raUon oo tort? 

 11. J'ai rai*on. 1J. Avez-vou* me* belle* panUrafle* de coir, on me* 

 vieilles pantoufles de mtin ? 13. J'ai TO* vieux *oulien de cuir, et vos 

 pantoufle* de veloun. 14. Ce* dame* *ont-elle content** ? 15. CM 

 dame* *ont contente*, et elle* ont raiaon. 16. L'AUemande a-t-eUe U* 

 soulien de votro pure ou le* mien*. 17. Elle n'a ni le* liens ni le* 

 votre*, elle a oeux de ma *ceur. 18. Votre frere alnl a- HI de bonne* 

 maiBous ou de mauvaiae* ? 19. Se* maiaon* *ont meilleure* que le* 

 votres et quo le* mienne*. 20. Be* mai*on* aont-elle* vieill** ? 21. 

 Se* mai*ona *ont viuillea, main elle* *ont bonne*. 22. Le* avez-vou* f 

 23. Nou, Monieur, je ne le* ai pas, je n'ai pa* de maUon*. 24. Avec- 

 VOUB cello* de mon frere, ou oelle* de ma *ceor ? 25. Votre aoiur a le* 

 sieunes et celle* de ma mere. 26. Vo* dcolier* aont-ib attentif* ! 

 27. Me* e~colien sont trea-attentifs et tre*-*tudieax. 28. Ce* ADe- 

 niandes sont-elle* stndieuM* ? 29. Elle* *ont tre*-*tadieo*e* et tre- 

 attentives ? 30. Avez-vous souvent tort? 31. Oui, Mon*iear, j'mi 

 sou vent tort. 32. Le travail est-il agr^able? 33. Oui, Monmeur, 1* 

 travail eat agreable et utile. 34. Nou* leu avon* et too* ne le* aT 

 pas. 



LESSONS IN BOOKKEEPING VIIL 



IN tha examples of posting into the Ledger given in oar IM* 

 lesson, the form of the entry in the Journal, when transferred 

 to the Ledger, is considerably different ; yet both forma bar* 

 the same meaning. For whether we say Sundries Dr. to Catk 

 Account, as in the Journal ; or Cash Account O. by Sundries a* 

 in the Ledger; both of these forms of expression have pre- 

 cisely the same meaning ; the former is peculiar to the Journal, 

 tho latter is peculiar to the Ledger. Of coarse the student 

 is supposed to know that Sundries is used instead of the words 

 Several Accounts, and has the same meaning. It is very 

 convenient business word ; bat he would be a very stupid 

 learner who should expect to see a Sundries Account in the 

 Ledger, as there it would have no meaning. Instead of saying 

 in the Cash Account, as above, By Sundries, the Bookkeeper 

 might say By Hugh Williams and By John Tillotson ; bat this 

 would occupy two lines instead of one, and would not be one 

 whit clearer in meaning. Besides, if in one entry in tha 

 Journal there were twenty Drs. to Cash, instead of too M in 

 the preceding instance 1 , you will see what a vast saving of 

 writing, and of liability to error, is effected by using the single 

 phrase By Sundries. As a general rule, for posting, or trans- 

 ferring entries from the Journal to the Ledger, yoa have only to 

 Debit the Debtors for the sums that they owe ; and Credit the Cre- 

 ditors for the sums omng to them ; and remember, that to Debit 

 a Debtor, is to enter on the Dr. side of his ooonnt in the 

 Ledger, the name of his Creditor, with the word To before it, 

 and the sum that the Debtor owes; and to Credit a Creditor, u to 

 enter on the Cr. side of bis account in the Ledger, the name of 

 his Debtor, with the word By before it, and the sum that it 

 owing to him, the Creditor. 



It has been already remarked that by the adoption of Dr. 

 and Cr. columns in the Journal (which forms the peculiarity of 

 Jones's system of Bookkeeping), a constant check is kept 

 upon the accuracy of tho entries, not only in that Book, bat 

 also of the corresponding entries in the Ledger ; inasmuch a* 

 the total sums in the Dr. and Cr. Column* of both books for 

 any given period ought perfectly to agree ; that is, not only 

 ought the sum of the Dr. columns in the Journal to agree with 

 tho sum of the Cr. columns for any given period ; bat the *am 

 of the Dr. columns of the Ledger ought to agree with the sum 

 of the Dr. columns of the Journal, and the sum of the Cr. 

 columns of the Ledger ought to agree with the sum of the Cr. 

 columns of the Journal, and that for the same given period. 

 In addition to this (which constitutes part of oar improve- 



