154 



THE POPULAR EDUCATOR. 



LESSONS IN BOOKKEEPING. IX. 



MEMOEANDA OF TRANSACTIONS (continued). 



April 29th. 

 Accepted a Bill drawn by Oviugton and Co., 



No. 6, payable to Spicer and Co., due at 3 months 



30th. 



Sold at Liverpool, per Thomas Jones, 

 30 bags of Demerara Cotton (on credit) 



Net 9218 Ibs. at 9d. per Ib 



His Commission and other expenses . . 



245 8 



345 13 6 

 8 12 10 



30th. 

 Took out of Cash for my Private Account 



May 2nd. 



Sold to Lloyd and Co., of Manchester, 

 16 bags of Berbice Cotton (on credit) 



Net 4960 Ibs. at lOjd. per Ib. 

 Incidental expenses .... 



337 8 

 900 



217 

 18 10 



3rd. 

 Drew out of the London and Westminster Bank 



3rd. 

 Paid Bill, No. 2, drawn by Andrews and Co. 



4th. 



Sold at Liverpool, per Thomas Jones, 

 24 bags of Madras Cotton (ou credit) 



Net 8484 Ibs. at 7d. per Ib. . 

 His Commission and other expenses . 



217 18 10 

 340 C 



327 5 



247 9 

 6 3 10 



5th. 



Sold to Powell and Co., of Manchester, 

 22 bags of Maranham Cotton (on credit) 



Net 7166 Ibs. at lOd. per Ib. 

 Incidental expenses .... 



241 5 2 



298 11 8 

 156 



6th. 



Beceived of Thomas Jones, of Liverpool, 

 The following Eeraittances in Bills : 

 No. 6, drawn on Abrahams and Co. , due June 6th 

 No. 7, drawn on Welch and Co., due May 29th . 



9th. 

 Eeceived of Lloyd and Co., of Manchester, 



Bill No. 8, drawn on Barclay and Co., due June 1st 



10th. 

 Beceived in Cash for Bill No. 4, Parker and Co. . 



llth. 

 Took out of Cash for Petty Cash .... 



llth. 

 Deposited in the London and Westminster Bank . 



12th. 



Eeceived of Thomas Jones, of Liverpool, 

 The following Eemittances in Bills : 

 No. 9, drawn on Lubbock and Co., due June 16th 

 No. 10, Payne and Co., 18th 



13th. 



Bought of Stevenson and Co., of Liverpool, 

 On account of Perkins and Co. , of London, 

 30 bags of New Orleans Cotton, value 

 My Commission and other expenses . . . 



14th. 



Keceived of Thomas Jones, of Liverpool, 

 The following Eemittances in Bills : 

 No. 11, drawn on Smith and Co., due June 12th 

 No. 12, Baring and Co., 21st 



15th. 



Eeceived of Powell and Co., of Manchester, 

 The following Eemittances in Bills : 

 No. 13, drawn on Wagnall and Co., due June 26th 

 No. 14, Margetson and Co., 30th 



299 17 2 



113 1 

 100 



217 18 10 



190 10 6 



10 



180 



300 

 37 8 



212 6 8 

 568 



200 

 41 5 2 



100 

 199 17 2 



May 15th. 

 Eeceived in Cash for Bill No. 2, Warwick and Co. 



15th. 

 Deposited in the London and Westminster Bank 



16th. 



Bought of Stewart and Co., of Liverpool, 

 Ou account of Perkins and Co., of London, 

 40 bags of Sea-Island Cotton, value . . . 

 My Commission and other expenses . . . 



20th. 

 Drew out of the London and Westminster Bank . 



20th. 



Eemitted in Cash to Stevenson and Co., Liverpool, 

 On account of Perkins and Co., London, 

 For Cotton bought on ika 13th inst. . . 



25th. 

 Eeceived in Cash for Bill No. 3, Thiselton and Co. 



25th. 

 Discounted and received in Cash for Bills, 



No. 8, Barclay and Co., due June 1st . . 



No. 9, Lnbbock and Co., 16th 



Paid for discount on the Bills .... 



25th. 



Eemitted in Cash to Stewart nud Co., Liverpool, 

 On account of Perkrus and Co., London, 

 For Cotton bought on the 16th inst. . 



27th. 



Sold Brown and Smith, London, 

 12 bales Madras Cotton, for Cash, 

 Net 3896 Ibs. at 6d. per Ib 



27th. 

 Eeceived of Brown and Smith, London, 



For Cotton sold to them this day . . . 



29th. 

 Deposited in the London and Westminster Bank . 



29th. 

 Eeceived in Cash for Bill No. 7, Welch and Co. 



30th. 

 Deposited in the London and Westminster Bank . 



31st. 



Eeceived of Perkins and Co., London, 4 Bills, viz., 

 No. 15, drawn on Warner and Co., due June 7th 



16, 



17, 

 18, 



Eussell and Co., 

 Payne and Co., 

 Alexander and Co. 



10th 

 15th 

 28th 



June 1st. 



Sold to Powell and Co., of Manchester, 

 24 bags of Demerara Cotton (on credit) 



Net 7362 Ibs. at lOd. per Ib. . 

 Incidental expenses ... 



3rd. 

 Eeceived in Cash for Bill No. 5, Baring and Co. . 



3rd. 

 Drew out of the London and Westminster Bank . 



3rd. 

 Paid Bill No. 3, Smith and Co 



5th. 

 Took out of Cash for Petty Cash .... 



6th. 

 Eeceived in Cash for Bill No. 6, Abrahams and Co. 



6th. 

 Deposited in the London and Westminster Bank . 



7th. 

 Eeceived in Cash for Bill No. 15, Warner and Co. 



7th. 

 Deposited in the London and Westminster Bank . 



10th. 

 Eeceived in Cash for Bill No. 16, Eussell and Co. 



120 10 

 120 



610 19 4 

 15 19 2 



210 



212 6 & 

 102 19 10 



217 18 10 



300 



1 2 3 



610 19 4 



97 8 



97 8 



103 



100 



100 



200 



200 



375 10 



47 16 



308 15 



1 10 



303 5 



36 10 



103 ft 



135 18 9 



10 



113 1 



100 



200 



200 



200 



