BOOK-KEEPING. 



SUBSIDIARY BOOKS ; 



CamprehenJ'mg the Bill Bool:, Invoice Book, Sales Book, and 

 Cajb Book. 



The Bill Book. 



The bill book is an index or regifter of bills of exchange, 

 whether receivable or payable. 



Bills receivable are thofe which the merchant receives in 

 payment of fome debt or contradt — and bills payable are 

 fuch as are drawn upon him, and which he mult pay when 

 due. 



Wlien Bills receivable come to hand, thrir particulars are 

 entered in their rcfpeftive columns of the bill book ; and the 

 particulars of bills payable are likewife infertcd in their pro- 

 per columns, when advice is received of their having been 

 drawn, or when they arc left for acceptance. 



The ufe of tlie bill book will be underftood by obferving 

 how the two following bills are entered. 



Copy of the bit!, reeeivtJ frm Ghorkt Le eoin, anii eiHei-eJ 

 ffi bills receivable. 



Li^- fol. d. Paris, Dec. nth, iPor. 



2J8^ u azs\. 



Two montSis after fight pay to the order of 

 Mr. W. Bing, two thouland three hundred and eighty-five 

 Hvres eleven fols Tournois, exchange a 25I -^ecu. for value 

 received. 

 Mr. John Carr, Aecri>l~rl }in. 1802. 



London. 7 Carr. H. Johes. 



Copy of the bill dra-wn en me by George Holland, and entered in 



Bills payable. 

 ;^. 400 o o London, Jan. 2, i8oy. 



Thirty-one days after date, pny to Mr. Georpc 

 Binns, or order, four hundred pounds for value received. 



To Mr. A. B. Arrrjitn/, 



London. ^- ^• 



George Hollamb. 



Jour. 



Bills Recci'vable, 'January 1805. 



N^ 



\\ htu 

 Received. 



Jan. 3 

 Ditto 19 

 Ditto 19 

 Ditto 25 

 Ditto 25 

 Ditto 21 



From wliun 

 Received. 



Chas. Le Coin 



Wm.Chulmley 



Ditto 



Wm. Lamos 



Ditto 



Ditto 



Dy \vn^»ni drawn, 

 und Place. 



Jones 



Biili 



Ord 



Pope 



Fry 



Hill 



Paris 

 Hull 



uil w huMi (iiawu 



and wheie. 



Carr 

 Hall 



Pcterfburg Fox 

 Grey 

 Hood 

 Cox 



Bilboa 

 Ditto 

 Ditto 



London 



Ditto 



Briftol 



Ditto 



London 



Ditto 



Date. 



Dec. 9 

 Jan. 5 

 Nov. 9 

 Jan. 2 

 Jan. 2 

 Jan. 2 



Tu wlioin P;!y:ible. 



William Bing 

 Charles Hume 

 George Ellis 

 Edward Ingram 

 Horner & Scott 

 White &Croker 



Time. 



2 Months fight 

 31 Days fight 

 21 Days fight 

 2 Months fight 

 2 Montlis fight 

 2 Months fight 



Due. 



Sum. 



March 6 85 

 Feb. 22 210 

 Feb. 12 '.3 7 2 

 March 28J250 

 March 2SIJ10 

 March 28I240 



Bills Payable, January 1805. 



Jour. 



By whum Drawl .ind Pl.ice. 



GeorgeHoUand 

 Gibfon and Carr 

 Saml.Lightfoot 

 "■ to 



Smithfon &Co. 

 Ditto 

 Ditto 



4JDit 



5 

 6 



7 



London 



Birmingham 



London 



London 



London 



London 



London 



Date. To whom PayaLle 



Jan. 2 

 Jan.l2 

 Jan. 2 1 

 Jan. 24 

 Jan. 28 

 Jan. 28 

 Jan. 28 



George Binns 

 Alfred Simpfon 

 John Andrews 

 EUis and Co. 

 George Ramfay 

 Henry Watts 

 WrightandlHnll 



Time. 



31 Days 

 5 1 Days 

 3 1 Days 

 2 Mths 

 2 1 Days 

 31 Days 

 ,j Days 



date 

 date 

 date 

 datt 

 datt 

 datt 

 date 



Ace"*. 



Jan. 

 Jan. 

 Jan. 

 Jan. 

 Jan. 

 Jan. 

 Jan. 



Due. 



Feb. :, 

 Do. 15 

 Do. 24 

 Mar. 2 7 

 Feb. 2 1 

 Mar, 

 Do. 



Sum. 



400 



,300 

 500 



3.310 

 .^272 



To whom paid and when. 



Clerk of the BankJFeb. 5 



John Stubbs 

 D. Lindo 

 William Hoare 

 Henry James 

 John Sills 

 olSamuel Binns 



Feb. 15 

 Feb. 29 

 Mar. 2 7 

 Feb. 21 

 Mar. 2 

 Mar. 2 



Invoice Book. 



An Invoice is a paper fent off with Goods exported on 

 commiffion. The preamble generally contains the name of 

 the fiiip, mafter, place of dellination, and of the perfon to 

 whom the confignment is made. 



An account is next given of the quantity and amount of 

 the goods, which are generally charged at the bona Jide 

 prime coll. The tradefmen's Bills of parcels are either 

 copied or fent with the invoices, and referred to. 



The (hipping charges are added to the value of the goods, 

 and upon this fum the agent or faiSor generally charges his 

 commifBon. When he infures the goods, he has alfo a 

 fmall commiffion on the capital infured, which capital is al- 

 lowed to he fomething more than the value of the riik, in 

 order to coT^r the amount of the rilk, premium, and other 

 expences, in cafe of lofs. 



The coft of infurance generally concludes the invoice, 

 and the agent figns his name at the bottom with the words, 

 errors excepted ; this fignature, however, docs not appear 

 in the book. 



The invoice book, which contains the copies of all invoices 

 fent off, is fometimes called the invoice bodk outward, to 

 diftinguifh it from the invoice book inward, which contains 

 copies of invoices received from abroad. But this book is 

 often difpenfed with, by preferving the originals, either 

 filed, or in pigeon-holes, or pafted in a blank book made 

 for the purpofe. 



Invoices of goods received to be fold on commiffion, are 

 generally copied into the fales book, to which the charges 

 are added. 



TJie-following invoice is here deemed a fufficient fpecimen, 

 and thofe referred to in the wafte book may be underftood as 

 arranged in the fame manner. 



Vei. V. 



