681 



BOOK-KEEPING. 



Book- 

 Keeping. 



( 1 ) 



Book- 

 Keepiug. 



DAY-BOOK. 



An Inventory of my Effects and Debts active, taken this Dale by me A. li. 

 - Edinburgh, Jan. 1. 1810. 



I have in ready money 2000 



in the Royal Bank 4000 



my house and furniture, worth 1800 



7 pipes of port wine, A 560 



Delivered 4 do. into Co. 1, under the direction of James Higgins .... 320 



Taken 5 tons of madder into Co. 2, with John Scott, (mark) A 300 



Due to me 



By Robert Runner 100 



By John King, our account of exchange in Co. 3, 500 



9580 



Bought of Thomas Willan, for ready money, 

 3 Tons of madder, at 2| V cwt. mark B. 



Sold for ready money, 

 1 Pipe of port wine 



2. 



Bartered with James Reeves, 1 pipe of port wine for \\ ton of madder, r.t i3 F cwt. 

 M. C 



Lent James Walsh, to be be repaid in 1 month, with interest, at 5 V cent. 

 4. 



Drawn on John King of London, O. A. of Exchange, a bill of 50. at usance, favour") 

 of James Quin, or order ; value received of do. at 1 W cent, advance J 



Drawn on John King of London, O. A. of Exchange, a bill of 450, at usance, fa-] 

 vour of James Williams, or order ; value received of do. at 1 V cent, advance . . J 



5. 



Received from James Higgins, the account of the 6ales of our red wine, 



The total sales of 8 pipes A '720 



His commission at 2i V cent 18 



The neat proceeds 702 



My half is 



which he paid me by a draft on the Royal Bank for that sum. 



351 



9580 



160 



94 



90 



100 



50 



45 h 



12 



10 



351 



