Book- 

 Keeping. 



' . ' 



BOOK-KEEPING, 



The Days of Grace art a respite of Payment allowed. 



679 



Eook- 

 KefP'"8> 



Days. 

 The united kingdoms 

 of Great Britain and 

 Ireland .... 



Vienna S 



Bergamo 3 



Frankfort, in the Fair 3 

 out of the Fair 4 



uays. 

 1 



V 



Days. 



Leipsick ........ 5 



Naumburgli ...... 5 



Augsburg 5 



Antwerp 6 



Amsterdam 6 



Rotterdam 6 



Middleburgh 6 



Venice. . 

 Cologne . . 

 Breslaw . . . 

 Nuremburg 

 Naples . . . 

 Dantzick. . 

 Koningsburg 10 



. Sundays 

 I andtioli- 

 >days are 

 not in- 

 1 eluded. 



A Table of the Par of Exchange lo which these Accounts refer, heretofore published by the Rev. Daniel 



Dowling, according to the Valuation at the Mint. 



Dublin. 



Dublin, 



London, 



Pari3, 



Antwerp, 



Hamburg, 



Amsterdam 



and 

 Rotterdam 

 Bremen, 

 Madrid, 

 Venice, 

 Genoa, 

 Leghorn 

 Lisbon, 



3 



j. s. d. f. 



20 12 4 



100. . . 108 



1 Liv. Tournois 



Schil. 32 Den. G-os. 5 . . 1 



1 Dollar, 2 Mark Lubs ... 

 1 Guilder Banco fat4percent. 



1 



1 Guild. Current (_at5percent. 



546* Rix Dollars 108 



1 Piece of 8 Reals 



1 Ducat Banco 



1 Dollar of 5 Lires 



1 Dollar of 6 Lires 



1 Milrea 



6 8 



10.604) 

 



3 3.43 

 111.685 

 2 0.636 



0.869 



8 



S 



6 



4'10| 



4 8 

 6 01 



l 



London, 



Paris, 

 'Antwerp, 

 Hamburg, 

 Amsterdam "1 

 and I > 

 |Rotteidam, J 

 Bremen, 

 Madrid, 

 Venice, 

 Genoa, 

 Leghorn, 

 Lisbon, 

 Dublin, 



London. 



. s. d. f. 



20 12 4 

 1 Ecu Tournois marked in the 



Entries A or more v V 

 Schil. 35, Den. Gros. 2 . . 

 Schil. 35, Den. Gros. 2 . . 



Schil. 36, Den. Gros. 7 . . 

 516 Rix Dollars ...... 



1 Piece of 8 Reals 



1 Ducat Banco 



1 Dollar 5 Lires 



1 Dollar 6 Lires 



1 Milrea 



108 6s.8d. 





 1 

 1 



1 



100 

 

 

 

 

 



100 



5.365 

 00 

 00 



00 



do 



4.6G 



4? 



43.69 



57^ 



00 



A. B. hu Account Wares. 



[The particular name of each kind is expressed.] 



146. The debit side shews in the inner columns the 



Mark, 



Quantity, 



Measure. 



147. And in the narrative the dtbit expresses the 

 charges attending the wares, by the title, by which 

 these charges were defrayed. J 



148. The credit shews the produce of them by sale. 



149. If the sales be finished, debit the account to 

 all the charges not yet posted. 



To the purchaser for 



150. To Brokerage, 



Cellarage, 



Commission, 



any defect, and for the 

 abatement made to the 

 purchaser if he become 

 insolvent, and the debt 

 be not insured ; if the 

 sales be closed,\the em- 

 ployer's account cur- 

 rent is to be debited for 

 these defects, and con- 

 sequent abatement and 

 losses. 



151. To the employer (by his'nam'e) his account 

 ior the neat proceeds. 



152. These are found by deducting the total charges 

 from the total sales. 



153. But if the sales be not finished, it is better to 

 close this account by a double balance, j 100. 



A. B. his Account. 



154. The debit shews what the factor has ad- 

 vanced. 



155. And the credit shews what the factor has re- 

 ceived for the employer's account. 



156. When an account current is to be furnished 

 to an employer, 



157. It is to be debited in so many lines. 



158. To agio for the interest of the money ad- 

 vanced. 



159. To commission for the trouble of receiving 

 or paying money, at 10s. per cent, on the .greater 

 sum of the debtor and creditorsides, but not on both: 

 those articles are not to be taken into this account 

 that have commission charged on them, as is sated in 

 the next paragraph. 



160. To commission for the^purchase of wares, at 

 2, 10s. per cent. 



161. To brokerage for negociating the remittances 

 of the factor, and any drafts of the factor for the em- 

 ployer's account, and also any remittances of the em- 

 ployer which are to be negociated ; these articles are 

 taken from both sides of the account. 



162. To postage, for all charges of this kind, to 

 the day on which the account is furnished. 



163. Close the account with balance due to the 

 employer, or factor. 



164. Or in case -the account is not to be furnished, 

 close it with a double balance, 100. 



