LESSONS IN BOOKKEEPING. 



101 



13. Untcr alien iMumen til lit Wofe am I'.tonflen, ntnn niebt tut 



; vner ifl. 14. Tic (Vtefellfrbaft jcnc4 Juna.lttM irt inrt-t Co ano.e. 

 nebm, all tic (fine* '.Urutcrt 15. 1'Jont 'Wane irt cm bcber '-Hera., aber 



ffo ill Ivbcr nut ter*JWont (Svereft ifl ter 60*11 



t(l mcl't .1 f*a(>cn all iKcicMbum. 17. Tic Soltaten gebm 



.iMUcr bant tic battle 'i<ucbe krl 9Baltrl ab. 



.11 -|1 tic \MuvttKut ?on JU.ilien '20. Die Sterne am immel 



fd'cinen hell '21. ic irt mcl-r Ktvn all liebenlrourtia.. '2'J. 3e lautcr 



trr 'IVaiin ntric, tefto frt>nellcr lief icr .Knabe. 23. $et Sniffer ruterte 



fc^nell ubcr ten ( >luii 



EXKRCISB 54 (Vol. I., page 2S:>. 



1. Will your son hoU iny horse ? 2. He did hold it. but he has 

 received A letter which he wants to road. 3. How has this boy 

 IP 1. ]!. li.is I., ii.iv. ,1 well j be has carried my umbrella. 5. 

 The Russians have fouud a brave hero. 6. The Germans have invented 

 many useful arts. 7. This beygar has stood an hour at the door ; be 

 has not understood m6. 8. Has this bootmaker time to moke me a 

 pair of boots ? 9. He has no time to make you boots, he bos pro- 

 mised too much to others. 10. Has the peasant more coffee to driuk 

 than bread to eat P 11. Ho has bread enough to eat and water to drink ; 

 but he has no coftee. 12. Have you the same books which my neigh- 

 bour has had P 13. Has the sailor answered his brother ? U. No, I 

 hare answered his l 



EXERCISE 55 (Vol. I., page 282). 



1. te $at>en tie grcmtcn tnit unt 3fmen empfoblen. 2. (Jl tpobnt in 

 Stcapel cincr meincr grcunte, id; rccrte ibn an -2ie empfeb,len. 3. Giner 

 meiner grcunte, ivdotu-n \t bci mir ijcfcbcn babcn, fiat ftmcrifa bereifl, unt 

 mif eincn iktcf gcf*ricbcn, in luelrbem cr fctne JHeife befdiretbt. 4. <5in 

 ffitann von (Styre ernietrigt ftcb wr Shcmantcn, in ivclcbcr I'age er ftd> au^ 

 bcnntcn maa.. 5. (Srbicltcn Sic tic SJcuiafcitcn sot un? 6. 3d) crbielt 

 1> IMC* 3bncn ; tie ijanjt Staitbarul; aft tcurte aucb tavcn unterrid;tct, all 

 nnr obrcn i'ncf erbielten. 7. Tie Winter wrfpracbcn tent i>ater, gctyor. 

 fam ju fcin. 8. i'ortbeite fonncn au tiefer G'rftntuna, entfprina.cn, welcbc 

 Stiemant berccbnen fann. 



EXERCISE 56 (Vol. I., page 282). 



1. Does your father not go out to-day ? 2. He has already gone 

 out ; he has risen this morning very early. 3. Where has he gone to ? 

 4. He has gone to his neighbour ; he will go into the country. 5. 

 Where will you go to ? 6. I must go into the market, in the garden, 

 and to the well. 7. His friend has written to him that he has arrived 

 in America. 8. When did you begiu to learn German ? 9. I began 

 to read six weeks ago. 10. When will you begiu to leara French ? 

 11. I have already begun to read, and shall soon begin to speak. 12. 

 Will you do me the favour to light a lamp ? 13. I will do it with the 

 greatest pleasure. 14. Haa the servant already made the fire ? 15. 

 No, she has not yet made it. 



EXERCISE 57 (Vol. I., page 282). 



1. SBollen ie tie (Vtite Ijabcn, mir riefe SBortct auJjufprecben ? 2. 

 prccbcn Sic gut au 3. 3cb glaube icb fpred?e gut au, aber mem 

 fflrucet fpricbt bcffer au. 4. 2JIancb ciner unfcbttltigen Sccle ifl tun$ 

 fiefcn fcft&tlu^tr Sucber gefcbacct njorten. 5. Tcr Sturm $at tie O'efcll- 

 fcbaft in tljrem iBergnu^cn gejlort, unb ta aua jcrflort. 6. 3c^ babe 

 3eituna.cn ju leien, unt iHicfe ju fd;rciben. 7. I>ie Scute, roelcbe tai -'jaui 

 in 'i'rant (Ucften foflten geflraft tccrtcn. 



EXERCISE 58 (Vol. L, page 283). 



1. Will you hove a pattern from this cloth or that ? 2. I will have 

 neither. 3. We will givo him a dollar for each of the two men. 4. 

 Do you driuk wine or beer ? 5. I drink neither wine nor beer (or, I 

 drink neither). 6. You are right in having done this. 7. Is John 

 right in remaining out so long ? 8. No, he is wrong, as he has to learn 

 his exercises. 9. How much cloth does little Frederick require for a 

 summer coat ? 10. He requires just as much as for a winter coat. 11. 

 The state of Pennsylvania furnishes just as much coal as the whole of 

 England. 12. Does not Gustavus work quite as much as his brother 

 Hermann P 13. Little Eliza gave her sister Paulina just as mnny 

 plums as her friend Emma. 14. Have not our neighbours a garden 

 yet ? 15. No, they have not one yet. 1C. Shall you still remain a 

 long while in the country ? 17. I shall still remain a short time, 

 and my friends also. 18. Are you going to take another walk to-day P 

 19. No, because I must still work. 20. The tears of joy of the long- 

 separated friends affected the hearts of all spectators. 21. Can you 

 not sell these goods cheaper ? 22. It is quite impossible. 23. Too 

 must do this differently. 24. What can I do otherwise P 25. Tou 

 con speak and act differently. '2<>. I shall visit you, '-'. you allow it. 

 27. He narrated this affair quite differently. 28. It make* a difference 

 whether I write, He is " learned," or " empty." 



EXERCISE 59 (Vol. L, page 283). 



1. at ret Scbrcr ta papier otcr ta s8u<$ wcggenommen ? 2. (Jr 

 lot 33eitc reeggenommcn ; tcnn incite* gcbcrt ib.m. 3. iBeite 



lirgrn an f^iffKirm glftffm. 4. m^n nm fa< ** M*M. N 

 He (0 nxtt fcrtarfAtuien fint 5. fta fn*r 2*4 *trt n Smmfa 

 if) nodi unanjcbaut 6. Xerjeniaf ri4<r m 3mtd mil. m t| tl 

 av.tid n-.Ucr 7. Xal XamrR^iff. WkctB. tA fcrkn M <tto *(< 



x eie irren f4 wtti^ Mom Ck (a**, u* fac tl^iii^^ni 

 ganj ubmcuiitcn bat, wo nu$t. f drt* allrt Ml 



I. 0fcftMisft*lbs)tlst*irf 10. 

 4'eite Unrest 11. <S id rtiNl 44B, tncrrt yt f*^. k| or 

 unt in Solae tcfjen nicbt femmcn f.t::in 1 34 rtt< nu*i mrtt inn 

 ftrechcn tenn i,t babe bci grnanrr UntcTftt4n yfrnt*. Mf ct van Mfc- 

 fuetti. r.ocb mf^iMntnrifcb id 13. Cu baltm fck MMI m+t f** M|* 

 all antert. 14. Gmma ifi tbtnfo wrAlntt^ all Qhia 15. tw 9ifnk 

 fegclt moraen na* '.Imenfa ab 10. Innlrn Cu S8n t<t f> ? 17. 

 3d; tnnfc nxtet 9Betn nocb ict, u^ rrinfc immer IBaffrr. 18. <(hi 

 gab tcin Jtnabcn eincn Ibalcr, um Jloblen fur feint Wutttr { taxftn 19. 

 'i'i-:tii".lv.nui-.i ill cm reiser unt blu^cnter Staat is ini 

 Staaten von Amcnfa. 20. Su ifi aerate mu ibrt &Qvxtla. 11. 

 tern Jinaben nod; cmiat 'Urtaumen. 22. 3cb babe tone mebt. 23. 

 aJMtcben otrgov jrcutentbra: en, all fie ibrt Wuttcr <ab 24 

 QBaare ifi btUia, unc tal iTiurtcr tctfclbtn ifl f(^cn. 25. Otcn 8au 

 bat eincn neucn SDintemxf gefauft 26. Xiefer Jtavfnum f^itft friar 



auf einem 9Dagen in tie Statt. 27. OoOa Ck <C|M itea 

 macben ? 28. 



LESSONS IN BOOKKEEPING. XVII. 



THE LEDGER (contimu<J). 



THE Prq/ii and LO.M /iccxxunt, which may b called the CKttk 

 Account, because it constitutes the real check on UM Balmmc* 

 Sheet of the Merchant, is now to be debited to erecy Property 

 Account on which there is a difference exhibiting a Lou on the 

 business ; and the same Account ix to be credited bj every Pro- 

 perty Account on which there is a difference exhibiting a Gain. 

 Consequently, as soon as these entries are made, all account* of 

 both kinds must be balanced as before, and the accounts them- 

 selves may be closed up as formerly directed. The difference 

 between the amount of the Losses and the amount of the Gains 

 on opposite sides of The Profit and Lou Account, will exhibit at 

 once the Net Gain or the Net Lou, according as the amount of 

 the one or the other preponderates. If the difference be Set 

 Gain, it is then placed to the credit of the Stock Account, and 

 the Profit and Loss Account is then balanced by debiting it to 

 Stock Account. If the difference be Ktt Lou, the Profit and Lou 

 Account is then balanced by crediting it by Stock Account. Of 

 course the former process will show that the Merchant baa 

 gained by his business, and that his Stock is increased ; the 

 latter process will show that he has lost by his business, and 

 that his Stock is diminished. 



The Net Stock, independent of Gain* and Louts, is at one* 

 ascertained by deducting from the amount placed to the credit 

 of Stock Account the amount abstracted from the bnunea* for 

 Private Account, that is, for the Merchant's own private me, 

 as Household Expenses, etc. This is done systematically by 

 making Stock Account Dr. to Private Account, a* we hare done 

 in the Journal, in the fint entry under the head of Qtntrml 

 Balance; this entry at once balances Private Account, and 

 reduces Stock Account to its proper dimensions. When all the 

 entries above mentioned have been made in the Stock JecowU, 

 it will be found that the sums of both aides of this account are 

 the same, a demonstrative proof that the books are correctly 

 balanced, and that the Merchant's Rial Worth has been cor- 

 rectly ascertained. Stock Account may now be eioeei wj>, and 

 tht. Books are completely balanced. If the Ledger will admit 

 of carrying on the business for another period, whether a whole 

 year, or half a year, all the account* which are cloud wp by 

 Balance Account must have the balance* carried under the 

 closing-up lines, to the opposite aide* of these account*, in 

 order to carry on the business as before ; but if a new Ledger 

 be required, the balances can be entered in the new Steel; 

 Account, as New Auett and Liabilities, and Journalised and 

 posted as if they were original entries in the Sm Ledftr. 



In the old Italian system of Bookkeeping , the question wa* 

 usually put to the Bookkeeper, in order to test the clearness of 

 his views on the subject, " What is the reason that the diCsreno* 

 of the Stock Aetount, added to the difference of the JVs/ ewe! 

 Lou Account, gives the exact difference of the B+lemt* Acemtt 

 With this question we leave our student* at 

 that, from what we have said, they will be able to 



