B O 0 
which begins with opening an account in the leger with 
every perl'on to whole debit or credit there has been an 
entry made in the day-book ; affixing to each account a 
letter, whic his to be ufed as a mark of porting. The per- 
fon’s name, place of abode, and the folio of the leger, 
mult then be entered in the alphabet, with the fame letter 
prefixed to each name as is affixed to the account in the le¬ 
ger. Next the page of the leger on which each account is 
opened, (and which will be feen in the alphabet,) mu ft 
be affixed to eacli amount in the day-book, in the column 
for'that purpofe. The date and amount of each debit 
mull then be ported in the columns for receiving it in the 
leger, on the left or debit fide of that account to which it 
relates; entering, as a mark of porting in the day-book, 
againft each amount, the fame letter that is affixed to the 
account in the leger, to which faid amount may be ported. 
Obferving that the debitsof January, February, and March, 
&c. mull be ported into the column for thole months in 
the leger, and the credits niurt alfo be ported in like man¬ 
ner, filling up each account in the centre, at the expiration 
of every month, with the whole amount of the month’s 
tranfaflions; thus having, in a fmall fpace, the whole 
llatement of each perfon’s account for the year; in the 
columns to the right and left the amount Separately of 
each tranfafiion, and in the centre a monthly ftatement. 
Having deferibed the procefs of this method of book-keep¬ 
ing, I fhall next Shew how to examine books kept by this 
method, fo as to afeertain, to an abfolute certainty, if 
the leger be a true representation of the day-book; i. e. 
not only if each tranfafction be correctly ported, as to the 
amount thereof, but alfo if it be rightly entered to the 
debit or credit of its proper account. This examination 
differs from the modes that have heretofore been praftifed, 
as well in expedition as in the certain accuracy which at¬ 
tends the procefs ; it being only neceffary to cart up the 
columns through the leger debits and credits, according 
to the examples given, and the amount of thofe columns, 
if right, mu ft agree with the columns in the day-book for 
the fame correfponding fpace of time. Thefe cartings 
lbouId take place once a month, and, if the amounts do 
not agree, the polling mu ft then, but not elfe, be called 
over ; and when the time, whether it be one, two, three, 
or four, months, that is allotted to each column of the 
leger, is expired, the amount of each column Ihould be 
put at the bottom of the firft page, and carried forward 
to the bottom of the next, and fo on to the end of the ac¬ 
counts; taking care that the amount in the day-book, of 
each month’s tranfadlions, be brought into one grols amount 
for the fame time. But, although this procefs mu ft prove 
that the leger contains the whole contents of the day-book, 
and neither more nor lefs, yet it is not complete without 
the mode of afeertaining if each entry be ported to its 
right account, which may be afeertained by the following 
method. I have laid down a rule that a letter, which may 
be uled alphabetically in any form or Ihape that is agree¬ 
able, fhall be affixed to each account in the leger, and the 
fame letter prefixed to the names in the alphabet, thefe 
letters being ufed as marks of porting, and affixed to each 
account in the day-book as it is ported ; it is only necef- 
fary therefore to compare and fee that the letter affixed to 
each entry in the day-book is the fame as is prefixed to 
the fame name in the alphabet; a difference here fhews of 
courfe an error, or elfe it mu'ft be right. At the end of 
the year, or at any other time, when perfons balance their 
accounts, if there be no objection to the profits of the trade 
appearing in the books, the flock of goods on hand at 
prime coll may be entered in the day-book, either the va¬ 
lue in one amount, or the particulars fpecified, as may be 
mod expedient, and an account opened for it in the leger, 
to the debit of which it rnuft be ported. The carting up 
of the leger mu ft then be completed, and when found to 
agiee with the day-book, and the amount placed at the 
bottom of each column, fubtradt the credits from the de¬ 
bits, and it will rtievv the profit of the trade ; unlefs the 
credits be the greater amount, which will Ihew a lofs. in 
Vol. III. No. i2 S . 
BOO ?<*$ 
taking off the balances of the leger, one rule mu ft be ot<- 
ferved, and it cannot be done-wrong; as you proceed, firft 
fee the difference between the whole amounts of the cre¬ 
dits and debits on each page for the year, with which the 
difference of the outftanding balances of the feveral ac¬ 
counts on each page mart exactly agree, or the balances 
will not be taken right. By this means every page will 
be proved as you proceed, and the balances of ten tliou- 
fimd legers on this plan, could not unobfervediy be taken 
oft" wrong.” 
BOOK'LEARNED, adj. Verfed in books, or litera¬ 
ture : a term implying fome flight contempt : 
Whafe’er thofe bookkarn'd blockheads fay, 
Solon’s the verieft fool in all the play. Dry den. 
BOOK'LE ARNING.y. Skill in literature; acquain¬ 
tance with books : a term of fome contempt.—Neither 
does it fo much require booklearning and fcholarfttip, as 
good natural fenfe, to diftinguifh true and falfe. Burnet. 
BOOR'MAN, J. a man whole profeflion is the (ludy ojf 
books: 
This civil war of wits were much better us’d 
On Navarre and his bookmen ; for here ’cis abus’d. Shake/. 
BOOK'MATE,/. A fehoolfellow. 
BOOK'SELLER,/l He whofe profeffion is to fell books. 
One who deals or trades in books; the chief fcience of 
which is to know their titles, editions, dates, prices, and 
fear city in the market, without any regard to tjieir contents 
or qualities, otherwife than as thefe affetft the fale of them. 
Among us, booktellers are the fame with bibliopoltz among 
the ancients, whofe office was diftinfi from that of librarii. 
At Rome, the Argiletunt was the mart of books, as St. 
Paul’s Church-yard, or Fleet-ftreet, and Paternofter-row, 
have been among us: whence that of Martial: 
Argiletanas mavis habitare tabernas, 
Cum tibi, parve liber, lerinia noftra vacent. 
Book fellers in many places are ranked among the members 
of univerfities, and in-titled to the privileges of ftudentsr 
as at Tubingen, Salilburg, and Paris, where they have 
always been diftinguifhed from the mechanical trader, and 
exempted from d:vers taxes and impofitions laid on other 
companies. Labbe gives a lift of learned bookfellers ; 
mod of whom were alfo authors. Of late, bookfellers 
have drawn their bufinefs into lefs compafs* and leaving 
the labour of compoling books to one fet of perfons, and 
that of printing them to another, content themfelves with 
the gainful part; thus miniftering to the republic of let¬ 
ters not with the head or the hand, but the purfe only. 
In this view they have been very important and ufefuJ 
agents between authors and the public ; and have contri¬ 
buted, in no fmall degree, to the encouragement of genius 
and literary induftry, and the fpread of fcience. Thera 
are few authors, who have undertaken the printing and 
publilhing of any work likely to be tranfmitted to pofte- 
rity, without being connected with fome bookfeller, emi¬ 
nent in his profeffion. The fairs of Francfort and Leipfic 
are famous for the refort of bookfellers, not only from all 
, parts of the empire, but Holland, Flanders, See. They 
! have each their fliop or wareboufe, over which is inferibed 
the name of fome celebrated bookfeller of former times ; 
Officina E/zeviriana, Frobeniana, Mordliana, Janjotliana, ( 3 c. 
Francfort preceded Leipfic as a literary mart; and keea 
the firft catalogue of books was printed, A. D. 1554. 
An acquaintance with the bookfellers’ marks or figns’, 
frequently exprelfed on the title-pages of their books, is 
of fome ufe ; becaufe many books, efpecially in the laft: 
century, have no other defignation either of printer, book¬ 
feller, or even city. The anchor is the mark of Raphel- 
engius at Leyden ; and the fame with a dolphin twifted 
round it, of the Manutii at Venice and Rome ; the Arioo 
denotes a book printed by Oporinusat-LSalil; the caduceiis* 
or pegafus, by the Wecheliufes at Paris and Francfort; 
the cranes, by Cratnoify ; the compafs, by Plantin at Ant^ 
werp ; the fountain, by Vafeofan at. Parts; tire, fphere in 
3 G & bv 
