202 



THE POPULAR EDUCATOE. 



LESSONS IN BOOKKEEPING. XXVIII. 



INVOICE BOOK. 



ANY account or bill sent with goods sold to the party who has 

 purchased them is called an Invoice. The invoices of goods 

 sold in the country where the merchant resides are called 

 Invoices Inwards, and the book which contains them the Invoice 

 Book Inwards. The invoices of shipments or goods exported 

 are called Invoices Outwards, and the book which contains 



them is called the Invoice Boole Outwards. In invoices outwards, 

 besides the cost of the goods exported, there is generally a 

 statement of the Charges attending their exportation, the cost 

 of insurance, etc. The date is generally placed at the bottom, 

 and before the signature of the shipper the words Errors Excepted, 

 or their initials, are written, in order that he may be afterwards 

 allowed to correct any mistake he may have made to his own disad- 

 vantage. In large concerns, the Invoice Book itself is journalised 

 monthly instead of passing the entries through the Day Book. 



(1) 



INVOICE BOOK. 



(1) 



INVOICE of sundry Goods shipped by White, Smith, and Co. on board the Dreadnought, Captain James, for Jamaica, by order, 

 and on account and risk of Schofield, Halse, and Co., of Kingston, being marked and numbered as per margin. 



London, 6th August, 1881. 



E. E. White, Smith, and Co. 



(2) 



INVOICE BOOK. 



(2) 



INVOICE of 60 Barrels of Herrings, shipped at Liverpool by K. Hastie and Co., on board the Fury, Captain Thomson, for 

 Barbadoes, on account and risk of Richard Sykes, of that place, being marked and numbered as per margin. 



London, 10th August, 1881. 



E. E. White, Smith, and Co. 



