Book- 

 Keeping. 



BOOK-KEEPING. 



LEGER. 



713 



(6) 



Book- 

 Keeping. 



1S10. 



Feb. 



Jan. 



Ca. 



By John King of London his account, 

 This balance of the cash and 

 personal accounts is the 

 same as that in the Day- 

 book, page 4. 



By stock, for my neat stock, . . . 



Cr. 



unt, 



} 



4 

 6236 



6240 6 11 



2d Account. 



To find the profit and loss on the entire account, enter in the mo- 

 ney columns of the Day-book the respective sums belonging to 

 that title whenever it occurs, and the difference between the two 

 columns will answer the question ; as, 



Balance, 



Dr. 



9592 9 



9588 



9592 



_* For the preceding excellent article, the Editor is indebted to the Rev. Denis Ferrall of Dublin.to whom the mercantile 

 world are under great obligations for the valuable invention which it contains. 



VOL. III. PART JV. 



*c 



