484 CHREOTECHNICS. 



Cloth is measured by its length, that is, by linear measure ; its 

 breadth being easily known. Expressing linear measures in feet and 

 decimals, the English yard is equal to 3-000; the English ell, 3-75; 

 the French ell, 3-861 ; the Amsterdam ell, 2-223 ; the Venice ell, 

 2-089 ; and the Vienna ell, 2-557 feet. Grain is measured, in Eng- 

 land and the United States, by the bushel ; which contains 2218^ 

 cubic inches; and is sub-divided into eight gallons, or 4 pecks. The 

 gallon, thus determined, is also used for measuring liquids ; and is 

 subdivided into 4 quarts, 8 pints, or 32 gills. Commodities not 

 easily measured, are sold by weight ; the pound being the standard 

 unit. The pound Troy contains 5760 grains, divided into 12 ounces; 

 and is used by druggists and jewellers ; but the pound Avoirdupois, 

 more generally used, contains 7000 grains, divided into 16 ounces; 

 the grain being our smallest unit of measure. 



4. Book-keeping, is the art of keeping accounts ; so as to show 

 the purchases and sales, debts and dues, and the state of the cash, 

 stock, and other pecuniary affairs, of the person or party concerned. 

 The simplest mode of Book-keeping, is that by single entry ; in which 

 we devote a page of the Account Book to each individual with whom 

 we have an account ; placing his name at the top, and charging him 

 in one column, headed Debtor, (Dr.) with all articles delivered to him ; 

 while in the other column headed Creditor, (Cr.) we give him credit 

 for all money or other articles received from him. The accounts 

 may be at first roughly entered in the Waste Book, miscellaneously 

 as they occur ; and afterwards neatly copied into the Account Book ; 

 this latter process being called posting the accounts. 



The method of Book-keeping by double entry, sometimes called 

 the Italian method, consists essentially in making two entries of every 

 transaction, in different books, and in different forms ; so that the 

 one may check the other, to aid in detecting errors. Thus, the Ac- 

 count Book, may show our account with different individuals, as in 

 the preceding method ; while the Ledger, shows our dealings in dif- 

 erent articles, considered separately ; each article being made debtor 

 to him from whom it was received, and creditor against him to whom 

 it was sold. The Cash Book, may in like manner show all our re- 

 ceipts and payments of money: and the Journal, or Day Book, may 

 be made debtor, in one column, to all receipts whatever; and creditor, 

 in another column, to all deliveries, or payments made each day. 

 From all these books, the balance sheet may be formed ; exhibiting 

 the amount of our transactions, and the state of our affairs. Various 

 other books, and forms, are used in Book-keeping ; which we have 

 no room here to notice. 



