BOOK-KEEPING. 



Invud of Su?ar Jlibbtii on board tlte Nepliwe, Henry Marfom !\LiJl:r,for AV- 

 /)/«, by order of IVillijm Ptmbrrlon, Merchant there, for his Account and Rifs, 

 aad to him configtud. 



London, Jan. I, iSo^. 



W.l'. 

 No. 

 1 d 4 



No. Cwt. 



J Grofs 9 1 20 

 2 — y o 25 



3 — 



4 — 



Grofs 

 Tare 



Neat 



2 17 

 1 26 



Cwt. 

 Tare i l 11 



— I o 27 



— I I o 



— 112 



37 3 4 



5 o 12 



5 o 12 



32 2 20 at 3I. 3s. f Cwt. 



Charges. 



Debenture Entry - • .4 



Cod of Hogfheads - - - t 



Cartage, Wharfage, Lighterage, andl 

 Bill^ of Lading . . .J 



9 

 12 



Commifllon on 176I.IS. lod. at 2 J -^ Cfn/. 



Premium of Iiifuranceon 190I. at it 3 17 o 

 Policy Duty • -.-050 

 Commiflion | '^ Cetit. . - 019 o 



Drawback allowed at the Cullom-Houfe 

 Enfl. Jour. P. 3. 



168 



1S4 

 40 



143 



16 

 19 



10 



The Sales Book, or Factory Book. 



This book is ufed to trace the net proceeds of any cargo 

 or confignment fold apon commiflion. 



An account fales generally occupies two pages, with a 

 preamble over both, letting forth the names of the goods, 

 fliip, and perfon, from whom the confignment is received. 

 The firft, or left-hand page, contains an account of the 

 various charges incurred by the tranfadion, fuch as freight, 

 cuftom, expences of landing and felling, together with the 

 brokerage, and faftor's commiflion, both of which are 

 charged on the grofs amount of the Sales. Commiflion is 

 lometimes charged on money advanced for duty, together 

 with the grofs amount of the confignment ; and fome taftors 

 likewife charge intereft on all advances. 



The fecond, or right-hand page, contains an account of 

 the quantity, price, and amount of the goods fold, with the 

 buyer's name, and the time of payment. The difference 

 between this grofs amount, and the charges, is the net pro- 

 ceeds: for which the faftor gives his correfpondent credit, 

 and fends him a copy of the account fales, to which he gene- 

 rally hgns his name, with the words Errors excepted. 



In fmall confignments, an account fales may be comprifed 

 in one page, beginning either with the charges, or with the 

 amount ot the goods. The forms of thefe accounts are 

 various, but all tend to the fame objeft, that of afcertaitiinK 

 the net proceeds. ° 



Charges. 



