LESSONS IN BOOKKEEPING. 



TOUI 1'Ausliiis qui demouro chei Mouiiour votre fri-re ? 24. Je le 

 oonuaia. 25. Je ne le connate pas. 26. Aimez-voun lei livrea ? 27. 

 lot livrt'S. 28. Avez-voun euviu d'apprendre le russe ? 20. Je 

 ii'ai pas euio d'appreudre le ruMe. 30. N'avez-voue paa le tempi ? 

 31. Je n'ai K'uero de temps. (Jt n'ui quo pu dt ttmpt.) 32. Qj'appre- 

 nez-von* ? 33. Noua appronons le latin, le grec, le fnujcoia et 

 1'. ill. 1. 1. in. I. 34. N'apprenez-vous pat 1'cspagnol? 35. Noun ue 1'ap- 

 preuons pas. 



EXERCISE 57 (Vol. I., page 235). 



1. Whom do you know ? 2. We know the Dutchman of whom you 

 peak to us. 3. What lessons are you learning P 4. We are learning 

 the lessons which you recommend to us. 5. Is what he tell* you 

 true P 0. What you tell us is true. 7. Of whom do you apeak to 

 vat R We speak to you of the Scotchmen who are just arrived. 

 9. Do you know who is just arrived ? 10. I know that the gentle- 

 mau with whom your brother is acquainted is just arrived. 11. 

 What are your sisters doing ? 12. They do almost nothing, they 

 have almost nothing to do. 13. What do you put into your trunk ? 

 14. We (into it) put what we have, our clothes and our linen. 15. Do 

 you not (into it) put your shoes in ? 16. We (into it) put in the shoes 

 which we want. 17. What do you want (need) ? 18. We want what 

 we have. 19. Does that child know what he is doing p 20. He knows 

 what he does and what he says. 21. Will you not tell them of it (tay 

 it to them) t 22. With much pleasure. 23. Are you doing wliut the 

 merchant orders (you) p 24. We do what he tells us. 25. He speaks 

 of that of which you speak. 



EXERCISE 58 (Vol. I., page 235). 



1. Avez-Tous ce dont * vous avez besoin ? 2. Nous avous ce dont 

 nous avons besoin. 3. Le Monsieur que vous connaissez est-il ici ? 

 4. La dame dont Tons parlez est ici. 5. Vient-elle d'arriver ? 6. Elle 

 vieut d'arriver. 7. Connaissez-vous ce Monsieur ? 8. Je connais le 

 Monsieur qui parle avec M. votre pere. 9. Savez-vous son nom ? 10. 

 Je ue sais pas son nom, mais je sais oil il demeure. 11. Que faites- 

 vous tous les matins ? 12. Nous ne faisons presque rien, nous n'uvons 

 presque ricu a fuire (que pen, de chose d/aire). 13. Le tailleur fait-il YOB 

 habillements ? 14. II fait roes habits (habillements) , ceuz de mon frere 

 et ceux de mon cousin. 15. Savez-vous ce que TOUS elites ? 16. Je 

 sais ce que je die et ce que je fais. 17. Connaissez-vous 1'ficossais dont 

 parle M. votre frere (dont if. votre frere parle) ? 18. Je lo commie bien. 

 19. Que met.il dans son coffre ? 20. II y met ses habillemeuts. 21. 

 Ce que vous dites est-il vrai ? 22. Ce que je dis est vrai. 23. Com- 

 prenez-vous ce qne je vous dis ? 24. Je comprends tout ce que vous 

 dites. 25. De qui M. votre fivre parle-t-il ? 26. II parle du monsieur 

 dont la scaur est ici. 27. M. votre frere a-t-il tort de faire ce qu'il fait. 

 28. II ne peut avoir tort de le faire. 29. Que faites-vous ? 30. Je 

 fais ce que vous faites. 31. Oil mettez-vous mes livres ? 32. Dans le 

 coffre de M. votre frere. 33. M. votre frere est-il ici ? 34. II n'est 

 pas ici. 35. II est chez mon frere ou chez mon pere. 36. II est arrive" 

 avec mon frere. 37. Qu'a-t-il dit ? 38. Je n'ai pu comprendre a qui 

 il parlait ; mais il n'a en que tres peu de chose a dire. 39. Ce qu'il a 

 dit dtait-il vrai ? 40. Le tailleur a dit qu'il disoit toujours la ve"rite\ 

 41. Pourquoi votre scour n'a-t-elle pas (Ste* chez sa mere ? 41. Elle n 

 6t6 chez sa mere bier. 



EXERCISE 59 (Vol. I., page 236). 



1. Does General N. put on his uniform ? 2. He does not put it on. 

 3. Why do you not wear your black cloak ? 4. I am afraid of spoiling 

 it. 5. Do you put on your satin shoes every morning? 6. I put 

 them on on Suudays only. 7. It is twelve ; does the servant lay the 

 cloth ? 8. He does not lay it yet, he is going to lay it immediately. 

 8. Is not dinner ready ? 10. Does the servant take away the things ? 

 11. He does not take them away yet, he has no time to take them 

 away. 12. Do you take off your coat when you are warm ? 13. I take 

 it off when I am too warm. 14. Have you a cloth coat made ? 15. I 

 have a cloth coat aud a black satin waistcoat made. 16. Are you not 

 having your velvet slippers mended ? 17. Do you not have a cellar 

 dug ? 18. I have a large cellar dug. 19. What does the druggist 

 mean ? 20. He means that he wants money. 31. Do you know what 

 that means? 22. That means that your brother is angry with you. 

 23. Have you a wish to put on your cloak ? 24. I intend to put it on, 

 for I am very cold. 25. I am going to take it off, for I am warm. 



EXERCISE 60 (Vol. I., page 236). 



1. 6tez-vous votre habit? 2. Je n'ote pas mon habit je le met*. 

 Otez-vous votre manteau quand vous avez froid ? 4. Quaud j'ai froid 

 je le met*. 5. Votre petit garcon 6te-t-il ses souliers et eea baa? 6. 

 II les ote, mais il va les remettre. 7. Cette petite fllle met-elle le con- 

 vert ? a Elle met le convert, tons les jours a midi. 9. Ote-t-elle le 

 convert, apres le diner ? 10. Elle 6te le convert tous lea jours. : 

 Avez-vous 1'inteution de vous faire faire un habit? 12. J'ai 1 intention 

 de me faire faire un habit. IS. Je vais faire faire un habit et un gile 

 14. M. votre frere fait-il raccommoder ses bottes? 

 raccommoder. 16. Que veut dire M. votre fils ? (or, Ju'*-c <pu M. 



Literally, that of which v<> hatt ** 



rolr/iU tut dirt r) 17. Je M sais pa* e* nu'il wit dire. 18. Est-U 

 fiohrf contra moi on centre mon fri-re? 19. II n'eet Hobs' al eoatr* 

 vous nl contre M. votre fr*i? 20. A-t-U ieur de gatsr SOB habit* 

 21. II n'a pas petir de le gater? 22. Le pbarmaeien (apotbioJre it 

 rartlij und nowaday*) *-t-U beeoin d 'argent? 23. II '* paa aesois 

 d'argent. 24. Mile, rotre mar a-t-tUe oU BOB livre de U table? 26. 

 Elle ne 1'a 6W. 26. Pourquoi 6Uz-voua to* eouliere? *7. Je Ue AU 

 parcequ'ila me gi-uent 28. Avu-vooa rinteoUoo de faire bttir a* 

 maison ? 29. J'ai 1'intention d'en faire baUr une. 30. Le Uilleur gite- 

 t-il votre habit ? 31. II ne le gate pu. 32. Qoi giU TO* istiHliBBSSlhT" 

 33. Persoune ne lee gate. 



EXERCISE 61 (VoL I., page 260). 



1. What weather is it to-day ? 2. It U very beautiful weather. X 

 Is it very fine weather to-day ? 4. It is cloudy and damp weather, ft. 

 Does it rain much this morning ? 6. It does not rain yet, bat it t 

 going to rain. 7. I* it windy or foggy ? 8. It is not windy. 9. The 

 tog i very thick. 10. How many persona are there in the assembly ? 

 11. There are more than two hundred persons. 12. Are there not 

 many manuscript* in your library ? 13. There are not many, there 

 are only fifty-five. 14. I* it too ctld for you in this room ? 15. It 

 (not in it) is neither too cold nor too warm. 16. Is there much bay in 

 your stable ? 17. There i* enough for my bone. 18. Do you remain 

 at home when it rains ? 19. When it rains, I remain at home ; bat 

 when it is fine weather, I go to my cousin's. 20. la there any meat in 

 the market? 21. There (of it) is much, there i* game also. 22. There 

 is Teal, mutton, and poultry. 23. Are there not also vegetable* and 

 fruit? 24. There are none. 25. There are some also. 



LESSONS IN BOOKKEEPING. XIV. 



COTTON BOOK. 



IN the Day-Book, which was given in onr lat lesson, all the 

 transactions relating to the jmrchate and taU of the different 

 kinds of Cotton have been entered as a primary record of these 

 transactions ; but if the merchant be desirous of keeping a dis- 

 tinct and separate account of his dealings in Cotton, in order to 

 be able to tell at a glance what is actually in his Warehouse, or 

 in Stock, as the phrase is, he will have a book similar to the 

 following specially made for the purpose. In this book ths 

 transactions can be more clearly and distinctly arranged ; for 

 he can have a separate account of each kind of cotton, with 

 columns for the number of the bags, the net weight in pounds, 

 the rate per pound, the prime cott, and the felling price ; and he 

 can appropriate the one side of the folio for the purchatet, and 

 the other side of the folio for the talts ; so that the difference 

 between them can be found in a moment, if necessary. If any 

 particular kind of Cotton be all sold, then this book win show 

 at once what has been gained or lost by the transactions in this 

 kind ; and as the same principle is applicable to all kinds, it 

 follows that if all the Cotton of every kind has been sold, this 

 book will show, both individually and collectively, the gain or 

 loss on each, and the gain or loss on the whole. This is a great 

 advantage where a merchant deals chiefly or wholly in any par- 

 ticular kinds of goods, as he can form an idea of his gain or 

 loss on the principal part or the whole of his business ac- 

 cordingly without consulting his Ledger or striking a general 

 balance. 



It is evident that in any trade, business, or mercantile pro- 

 fession, such a book as this for every separate species of goods 

 bought and sold would be of immense advantage, and would 

 certainly be preferable to one book, such as the Day-Book, 

 where all kinds of goods are indiscriminately classed together 

 according to the dates of the different transactions ; for the 

 order of dates, though highly important, is not so useful to a 

 merchant as the classification of his transactions : whilst even 

 in that classification this order can be preserved. Hence a mer- 

 chant may have his Sugar- Book, his Indigo-Book, his Tea-Book, 

 his Coffee-Book, etc., according to the nature of his business; 

 and in keeping books by Single Entry, which many persons yet 

 mistakenly follow, roch books as these are indispensably n 

 sary, inasmuch as the Ledger kept by Single Entry gives 

 no information whatever as to the actual state of their A 

 and Liabilities. If the book, roch as the following, be devoted 

 to one or more classes of goods, and each be kept separata and 

 distinct, so that no confusion be introduced into the different 

 transactions, it may be called legitimately the Slock or IFows- 

 houM Book, as the merchant can always tell his Stock of Goods 

 by consulting it, without actually going to the warehouse and 

 taming over the goods in order to tee what he has got in hand. 



