BOOK-KEEPING. 



Dr. Account Saks of 10 Pipes of Poii T/inh, received y the Nancy, from Oporto, on Account of Millman and Son, <?/*• 



1S05. 

 Ijaii.ij. 



I Chargi. s. 



To Duty* on 1374 Galls. 7 ^g 

 at I s. Ofd. per Gall. \ ' 



Excife, at ill. 183. f\ 

 Tim of ^52 Galls. j 



Freight, Primage, &c. - • 10 7 6 



64 17 



Cooperage, .5 s. y Pipe i 10 



Cartage, Wharfage, &c. as 1 f .>, 



'Y Cooper's Account 3 -^ 



Vault Rent, Iiifuranccfrom J ^ 



Fire, aud taking Stock J "* 



Brokerage, ^s. "^ Pipe - 2 10 



Land waiter's Fees - - o 10 



Portage of Letters - - o 10 



Jan.3 1 . 



Interell on Duty advanced to this 7 

 Day, 96 Days, at 5 q* Cent. - - J 

 Commiffion at 2^ -]9. Cent 



To Millman and Son, for Net "J 

 Proceeds due this Day • -\ 



182 2 



* Tlie aliove Sales took, place in 1790, linre 

 ■•vhich peiiod Ihe duty lias been advanced to 3s 

 4d. per gatl. nnd the excife lo 44I. lis. pei 

 lun. As tlicie charges are liable to cominu.T 

 .ilieration, the old rales are here continued a-s 

 '■eing equally proper tu fhew the ioim ol an Ac 

 cuuiU Sales. 



14 9 

 818 



207 1 

 14917 



357 



805. 



Jan. 31 



By Smithfon and Co. fold them payable 



at 2 Montlis. 

 6 Pipes, 



8j8 Lefs two Gall.") 



—— allowed for Ul- | 

 lagc, viz. 8j6 1 

 Galls, at ^Gi.'f f 

 Pipe of ij8 j 

 Gallons. J 



2l8| I 



Jan. 3 1 



1 1\ 



By George Holland, fold hire payable in 



3 Months. 

 4 Pipes, < 



7 

 8 



9 



10 



536 Lefs I Gall 



Ullage,j;3';Gall 



at 36I. 1=1 Pipe 

 of 138 Gallons. 



I Gall, for") 



£ni(l. jfourn. P. 4. and 6. 



1.59 



357 



12I1 1 



The Cash Book. 



The cafli book contains an account of all money tranfac- 

 tions ; it is kept in a folio form like the ledger, with Dr. 

 jnarked on the left-hand page, and Cr. on the right. On 

 the Dr. tide is entered all money received, and on the Cr, all 

 money paid. 



The amount of thefe receipts or difljurfements may be 

 carried in one fum to tlie ledger, for every muntli, week, or 

 day, according to the extent of the bufuicfs ; but monthly 

 divifions are moft general ; and it is found convenient to 

 transfer the ca(h book firil to the journal, claffing articles of 

 the fame kind together. 



The following cafh book is formed from the wade and 

 fubiidiai-j- books, by obferving thofc tranfndions where 



money is either paid or received, and entering them accord- 

 ingly with dates, names, and other neceflary particulars. 

 In real bufinel's, however, fuch trunfadlions (hould be 

 entered at the time they take place. 



Separate columns ate fometimes allotted in the cafh book 

 for money kept at different places ; fuch as, at a banker's, at 

 the bank, and at home. The banker's book is oftafionally 

 found ufeful in correifting and abridging the cafh book, 

 which may be alfo abridged by the help of a petty cafh book, 

 containing an account of fmall charges on merchandize, and 

 of other incidental expences. 



The cafh book fometimes contains accounts that need not 

 be transfeiTcd to the journal ; fuch as loans and accommo- 

 dations, wliich are to be foon repaid ; thefe may be CJitcrcd 

 Ihort, and when fettled, they, of courfe, balance themiVivcs. 

 C 2 



