LESSONS IN BOOKKEEPING. 



(3) 



INVOICE BOOK. 



(3) 



INVOICE of sundry Goods shipped on board the Rainbow, Captain Browne, for Jamaica, 07 White, Smith, and Co., on account 

 and Rink of John Roberts, of that place, being marked and numbered a* per margin. 



ACCOUNT SALES BOOK. 



An Account Sales is an account showing the amount of the 

 sales of goods imported and sold for the benefit of the mer- 

 chant, or any of his correspondents, with the different charges 

 attending the sales, and the net proceeds of the whole. The 

 book in which such accounts are entered is called the Account 

 Sales Book, or simply Sales Book. An account sales is fre- 

 quently made up in the Dr. and Cr. form, the charges and the 

 net proceeds being on the Dr. side, and the sales on the Cr. 

 side. Sometimes, especially where the space admits of it, 

 the charges, etc., are placed at the bottom of the account, 



so that the whole may bo contained in one page, as exemplified 

 in the two accounts in this book. The Account Sales Book 

 is frequently mode up from other books, where the par- 

 ticulars are entered as they can be obtained from time to 

 time. As an account sales can rarely be made up at the 

 period when the goods are sold, the copy in the Sales 

 Book must be marked with the date where it is entered in 

 the Day Book, or the folio where it is entered in the 

 Journal ; as, like the Invoice Book, the entries may be made 

 at once in the Journal, without passing through the Day 

 Book. 



(1) 



ACCOUNT SALES BOOK. 



(1) 



ACCOUNT SALES of 7 Hhds. of Sugar (W. S. A Co.), received per the Ballarat, Captain Jonea, from Barbadoes, and sold 



on account of Nathan Herschell, of that place. 



White. Smith, and Co. 



