690 BOOK-KEEPING. 



Book- 

 Keeping. 



Total Sums of the Day-Books collected together tofoi-m the Balance-Sheet . 



Book* 

 Keeping. 



Drs. 



First page 7150 2 6 



Second page 1192 2 6 



Third page 751 8 4 



9093 13 4 



Crs. 



260 

 1146 16 3 

 1450 11 5 



The balance is the same as the Leger, fol. G. 



These total sums brought forward to form the entire account with the Numero balances : 



Numero Balances. 



9093 13 4 



Fol. 



Madder, 



D. 5 tons 300 



E. 4 do 220 



Bills, 



Laines and Co .. 417 2 6 



House 1800 



Port wine, 



A. 3 pipes .... 240 



B. 5 do 375 



12,445 15 10 



Neat stock 



2857 7 8 



. . 9588 8 <2 

 12,445 1.5 10 



And to find the neat gain, deduct the neat stock at the commencement of the business from the neat 

 itock at the close of it, from the creditor side of the balance-sheet. 



1810. 

 Feb. 4. The neat stock at thel .qeco c o 

 close of, J 



1810. 



Jan. 1. Total effects 9580 



Profit 88 2 



9588 8 2 



And to form the new aecount of stock. 



Stoch, Dr. 



1810. 

 Feb. 4. To John King, H. A. 4 1 3 

 To balance 9588 8 2 



9592 9 5 



Cash, 



Cr. 



By balance for the total") 



effects and debts pas- > 9592 9 5 

 sive, J 



