680 



BOOK-KEEPING. 



Let the Learner consider the following Example of 

 :be sent to him, without the corresponding Drs. 



an Employer's Account Current, in the form in which it is to 

 and Crs. of the Leger Account, with which it is connected. 



Mr Pierre Laroche, of Bourdeaux, in Account with A. B. 



1810. 

 Jan. 2 



Feb. 



100 



95 



186 



260 



To his draft of the 4th December to 

 Mr Thos. Dillon and Co | 



15. To my remittance of 2400 livres, at 

 lid. per) on Brison 



3. To his draft of the 20th of December, 

 N, S. at usance, to Corn. Connor 



16. To my remittance of 1395, W. at 32d. 



per, on La Haye 



Mar. 11. To amount of butter and beef, sent 



him by his orders 



20. To agio of my advance on his affairs, 

 at 6 per cent, per ann. . 

 To commission on _491, at 

 cent, on the first 4 articles 

 debit .. ^ ...... . 



To brokerage on _961, at *th per 

 cent, on the 2d and 4th of the 

 debit, and 1st, 2d, 4th, and 5th 

 of the credit .... 



To postage of letters ." . 



h P er 7 

 of the > 



D, 

 *. d, 





 

 

 

 

 11 7 



2 9 1 



1 4 



12 8 



_746 17 4 



Cr. 



Contra, 



1810. . s. d. 



Jan. 20. By my draft of j6150 at 8 per cent.T 



Eng. on Lawson, of London, for > 162 



hib account J 



Feb. 10. By my draft on himself of 1990 livresl 



Tournois, at lld. per livre at us. > 90 



to La Borde J 



28. By his remittance on Thomas Hall 70 



Mar. 3. By his remittance of 250 Eng. on" 

 Dillon and Co. of London, nego- 

 ciated at 8 per cent. . . . 

 13. By my draft on himself of 3120 livresl .. ft 

 Tournois, at lid. per to Tiabets J 



1 



-J- 270 



_735 

 By balance due to me, for which I debit his! i i 17 4 



The Method of Finding the Agio. 



Days. 



3~ 6 aL J an - 2 - Paid <100 . . for . . IS . . 

 theApo. w< pa . d 



110 



210 

 30. Received 162 



Fsb. 3. Paid 



48 

 95 



143 . 

 10. Received 90 



53 

 16. Paid . . 186 



239 

 26. Received 70 



169 . . 

 Mar. 1. Paid . . <!50 



419 



3. Received 270 



149 

 13. Received 143 



. 5 . . 

 . 14 . . 

 . 7 . . 

 . 6 . . 

 . 19 . . 

 . 3 . . 

 . 2 . . 

 . 10 . . 



To the 20. 



6 7 . 



Total of the Product 



Prod. 

 1300 



1050 

 672 



1001 

 318 



2390 

 507 

 838 



1490 



42 

 9608 



new account 



Dublin, March the 20th, 1808. 

 Errors and omissions excepted. 



-746 17 4 



Divided by 100)9608 To fiud 

 _____ the Agio, 



then by 3)32 26 



Deduct 



jCI 12 

 . 





_1 11 7 



Agio at 6 per cent. 



9608 divided by 100, are groats and decimals of a 

 groat ; this quotient divided by 3 are shillings ; and 

 1 or 2 remaining are groats. 



fls. Od. for 73s. or _ 3 13 



Subtract then J Id. for 73d. or 6 



I for73f. or 1 



The operation is thus : 6 



20 





 1 



i 



-100 



1z 



120 



3 groats 



-?# 



9608 

 72 



100)9608 



3)32026 



if 1 11 7 



