BOOK-K 
ttie accounts of Cojli, Capital, Profit and. Lofs, Goods, Ma¬ 
nufactory, Bills Payable, and any other heads or titles which 
do not immediately concern the public condinSt of the bu- 
finefs. The entries in molt of tliefe accounts would not 
exceed one line on each fide the leger every month. 
Of the SOLD DAY-BOOK. 
The principles of the Bought and Sold Day books being 
the fame, it will not be necetfary to fay much on the fub- 
jeft of the latter, if the preceding obfetvations' have been 
clearly underftood. The ift, 2d, and 3d, columns in this 
book, anfw-er the fame purpofes for iales that they do in 
the former for purclvafes. The numbers in the 2d column 
are thofe attached to the articles fold, and ferve to point 
oilt the part of the Bouglit-book in which they are entered. 
The 4th column contains the private marks or coft-prices 
of the articles fold in the ftiop, and which have been in¬ 
fected in the fame column of the Bought-book. They are 
here retained in the literal character, for the fake of pri¬ 
vacy, as this book is frequently, opened to purchafers ; and 
they are caft up and polled at the end of the month in an 
inner column of Goods-accouiit, to ftiew the amount of the 
coft of the goods fold ; by which the amount of thofe on 
hand is exactly known ; arid the difference between the 
two Cr. columns fhews the Profit or Lofs that has arifen 
E E P I N G. 203 
on the fales. The three other columns correfpotid to the 
three money-columns of the Bought-book, agreeably to 
their refpeCtive titles. The examples 1, 2, 3, in this book, 
are the converfe of thofe in the bought Day-book. Ex. 4, 
is an inftance of a fale to a perfon with whom there is no 
account in the Leger, and it is not worth while to open one, 
as in the cotirfe of the next day or two the money was 
paid, and entered in page 28 of the fame'book, to and 
from which mutual reference muff be made in the margin. 
Should this refenyice be inferred without any counter en¬ 
try, either by accident, or with intent to defraud, it mud 
be difeovered, or the books can never balance ; Goods ac¬ 
count having been credited for an amount for which neither 
Cafti account nor any other has been debited. 
Once a week, or at any more convenient period, the ar¬ 
ticles Sold of Goods account fhould be written off in the 
reference column of the Bought-book, by inferting the num¬ 
ber of the page of the Sold-book in which each article is 
entered as difpofed of, and marking each No. of the Sold- 
book in feme confpicuqus manner, to ftiew how far this 
operation has proceeded. Whatever articles of the Goods- 
column then remain without figures of reference, are un¬ 
fold, and ought to be found in the fhop. The amount of 
tliefe will be equal to the difference between'the Dr. fide of 
goods account, and the private mark column on the Cr. fide. 
30 
BOUGHT DAY-BOOK, ift October, 1798. 
Goods Dr. 
Refer. 
Mann factory 
Dr. 
Cafti Cr. 
Ex. 1. 
No. 
JOHN JAMES . £3 
5 0 
I I " 
Ivory toothpick cafe - -- -- -- - 
O 
18 
0 
. 2 7 
1 
Paid 
'i 18 
Do. Do. Gold plate at top ----- 
I 
1 
0 
- 
_ 
_ 
2 
L 3 
0 
11 9 
Do. Patch box ftudded ------- 
0 
14 
0 
27 
J 
1 Bunch frnall yellow beads ------ 
O 
I 2 
0 
O 
I 2 
0 
Ex. 2. 
Dr. JOSEPH BIRD 
To Cafti paid him on account ------- 
r 5 
O 
O 
Ex. 3. 
JAMES GORE £0 
Setting Brilliant hoop ring . 
18 0 
0 
18 
0 
' f 
Ex. 4. 
MANUFACTORY ACCOUNT - - /14 
18 0 
Brilliant hoop ring, 2 cam. and letting - - 
- - 
14 
18 
0 
Ex. 5. 
120 
Dr. GENERAL EXIGENCES 
To Cafh paid, for £ Rent to Michaelmas - - 
- 
* 
20 
O 
0 
17 
11 
0 
I 
CO 
O' 
3»- 
,5 
0 
1 
1 
■ I 
1 
27 
SOLD DAY-BOOK, itt October, 1798. 
Marks. 
Goods Cr. 
Maiiu factory 
Dr. 
Cafti Dr. 
Ex. 1. 
Reed. 
Ao. 
I 10 
Mrs. JONES ------- £0 
A pair of Gold Ear-rings - - - - 
18 c 
- 
oi 
. * 1 
O 
18 
O 
- 
- 
i 0 
iS 
0 
Ex. 2. 
Cr. LADY MARY FOLJAMBE 
By Cafti in full to the 15th of July - 
- 
J 4 
7 
0 
Ex. 3. 
117 
119 
99 
LADY JANE PAGET - - - £3 
An Ivory toothpick cafe - - - - 
Three rows of black beads a 2s. - - 
An Ivory Patch-box ftudded - - - 
A Coral Necklace ------ 
7 0 
od 
ol 
od 
- 
I 
O 
I 
1 
18 
2 
O 
O 
0 
O 
6 
0 
Ex. 4. 
Reed, 
in pagt 
28 
92 
Mrs. STEER %. £0 
A pair of purfe taffels ----- 
10 6 
- 
r 
- 
O 
IO 
6 
. * 
1 —-- 
t 
pi 
- 
4 
9 
6 
O 
0 
0 
l 5 
5 * 
0 
By 
