Page:Cyclopaedia, Chambers - Supplement, Volume 1.djvu/30

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own hiftory, about the time when the prophecy was given : the Chriftians find another in Chrift, or the earlieft days ot thechurch : the heathens another in fome of their emperors : the Mahometans another in their legiflator. Frifchmuth gives an account of divers prophecies of the Old Teftament, which the mufiulmen hold received their Ac- complifhment in Mahomet. Fr'ifch. Difl". in Thefaur. Theol. Philol. Works of the Learned, T. 4. p- 29. There are two principal ways of accompliflnng a prophecy ; direilly, and by accommodation. See Accommodation, and Prophecy, CycL and Suppl.

Some authors fpeak of Aceompltjhments before the prophecy, and of others cotemporary with it, as well as after it. Thus that paffage of Mofes, " In the beginning God created the " heavens and the earth," is by them confidered as a pro- phecy, which was accomplijbed at the creation. Eder. Oecon. Bibl. I. 2. p. 208.

Accompli foment y or "Non- Accompli foment, of his predictions; fince, befides that the prophet is ufually dead before the Ac- complifomeut come in courle, we find that God is often di- verted from fulfilling his prophecies, by the repentance or obduracy of the perfons, in whom they were to be accom- plijbed ; as in the cafe of the judgment of Nineveh. Stilingfi. Orig. Sacr. Ouv. des Scav. Mars, 1690. p. 306.
 * Tis difficult to judge of the million of a prophet, from the

ACCOUNT, or Accompt, (Gyct).— There are divers kinds of Accounts among merchants, as perfonal, real, imaginary, general, particular Accounts, tkc.

Perfonal Accounts, are thofc which difcovcr what each per- fon, or fubjeet, with whom a man has dealings on credit, owes to, or has owing to him.

Real Accounts, are thofe whereby a dealer difcovers what effects are on hand at any time, and what is gained or loft on each.

Every Account is diftinguifhed into two parts, for which two oppofite pages are afligned of one folio or opening ; the name of the perfon with whom a man has Account being written on the top of each, with the word debtor on the left-fide, and creditor on the right.

A perfonal Account is to contain on the debtor fide what the perfon owes me, and the payments I make to him ; and on the creditor fide, all that I owe to him, and the payments he makes of his debts to me.

A real Account muft contain on the debtor fide the quantity and value of what was upon hand at the beginning of the Ac- count, and all afterwards received, with the cofts and charges thereof ; and on the creditor fide, the quantity and value of what is difpofed of, or any way taken out of it, with the re- turns it has made us.

Imaginary Accounts, are then brought m to make a balance between credit and debt, and in cafes where the real and per- fonal Accounts will not in the articles belonging to them make, as they ufually do, fuch balance.

The chief of thefe is the Account of profit and loft ; on the debtor fide of which are entered all Iofles, and on the creditor fide all gains. Such alfo is the flock Account, &c.

Sundry Accounts, when one Account is balanced by fundry ; 2. e. when one debtor or creditor for a fum, and fundry Ac- counts creditors or debtors for the parts of the fum i it is en- tered under the head of to, or by, fundry Accounts.

General Accounts, are thofe where all the goods of the fame name are put into one Account. Vid. Male. Treat. o( Book-keeping.

Particular Accounts, are thofe where each fpecies, or fub- divifion of things under the fame name, have their feparate Account.

Open Account, is ufed for an Account not liquidated or fettled.

Account in hank, is a fund of money, which merchants, or others, place in the common cam of a bank, to be in readi- nefs for the payment of bills of exchange, promiflbry notes, purchafes, and other debts contracted in the courfe of bufinefs. Such payments are made by transferring part, or the whole of the fum lodged in the bank to to the creditor ; who hereby is entered creditor of the bank in his place. Savar. Diet. Com. T. r. p. 1440. voc. Compte.

Account current, amounts to the fame with an open Ac- count.

Opening an Account with any one, fignifies the placing him, for the firft time, in the great book. This is done by writ- ing his name, furname, and place of refidence, in large cha- racters, and afterwards charging him with articles, either of debtor or creditor, as affairs turn up.

When an Account is opened with any perfon in the great book, his name is to be entered at the fame time in the in- dex, or alphabet book, with the page wherein his Account is to be found. Savar. Diet. Com. T. 2. p. 1439.

Placing a fum to. an Account, is to enter down ' in the great book the feveral particulars for which a perfon becomes either debtor or creditor.

Examining an Account, is the reading it exactly over, point- ing the feveral articles, and verifying the computation, in or- der to find whether there be any error, and whether the fum total, or the balance, bejuft.

Cajting up, or elofing an 'Account, is the (feting and fettling of it, to find the balance ; this is called alfo balancing or fettling an Account.

Accounts are clofed in the great book on two occafions : the firft, when it is required to terminate an affair entirely, cither with debtors or creditors, in order to learn what is due. The fecond, when it is neceflary to carry on the Account to an- other page ot the fame book, or to a new book, for want of room.

Balance of an Account, is the fum by which the debt exceed? the credit, or vice verja, upon Itating or fettling of it. Savar. lib. cit.

Account is more particularly ufed for the method of com- puting time : in which fenfc, the word is fvnon vinous with ftylc.

We fay the Englifh, the foreign Account, the Julian, the Gregorian, the new and the okl Account, Biftiop Beveridge gives us the different Accounts of Time. Beveridg. Intt. Chron. 1. 2. Phil. Tranf. N°. 47. p. 958.

Accounts are kept in different kinds of denominations in dif- ferent countries : as in pounds fterling in England i in iivres and fols in France ; in roupees in India; in milrees in Por- tugal; in Barbadoes, till of late, their Accounts were kept in pounds of fugar, and the laws of the colony allowed all debts to be paid in that fpecie. Anfw, to Groans of Plantat. p. 3.

Books of Accounts, of merchants and tradefmeu, are confidered as a fort of private inftruments, and in the civil law, and law of merchants, are allowed to make a hall proof. The Reaion is, that merchants are often under a neceility of dealing on truft, without note or writing. Hence the fupplcto.ry oath of the merchant, with his book of Accounts, is admitted abroad as a full proof againft his chapman. But in England this 1$ under fome limitation. Gail. 1, ( 2. obferv. 20. and 23. See alfo Stat. 7. Jac. I. c. 12.

Auditing an Account, is the examining and paffing an Account by an officer appointed for the purpofe. See Auditor, Cyel.

Round Account, is that which confifts chiefly of round funis, or numbers ; as tens, dozens, fcores, hundreds, &c.

Broken Account, is that which confifts chiefly of fractions.

Account, in common law, denotes a writ or action which lies againft a perlbn, who by his office ought to give an Ac- count, but refutes.

A writ or action of Account properly lies only againft bailiffs, receivers, and guardians in focage ; though others are alfo brought in as a fecondary intendment. Terms de Ley, fol. 8.

ACCROCHE', in heraldry, denotes a thing's being hooked into another. Coats's Herald, p. 6.

ACCROCHING, in old law books, the act of incroaching or ufurping on another's right. 25. Ed. III. Stat. 3. c. 8. Skin. Etym. Forinf, in voc.

The word is originally French, Accrocber, which fignifies to) faften a thing by a hook.

ACCUBATION, a pofture of the body, between fitting and lying. Brijf. de Verb. Signif. p. 9. Chauv. Lex. Philof. p. n.

The word comes from the Latin, Accubare, compounded of ad, to, and cubo, I lie down.

Accubation, or Accubitus, was the table pofture of the Greeks and Romans ; whence we find the words particularly ufed for the lying, or rather as we call it, fitting down to meat. The Greeks introduced this pofture. The Romans, during the frugal ages of the republic, were ftrangers to it. But as luxury got footing, this pofture became adopted, at leaft by the men ; for as to women, it was reputed an indecency in them to lye down among the men : though afterwards this too was got over. But children did not lye down, nor fervants, nor ibldiers, nor perfons of meaner condition ; but took their meals fitting, as a pofture Iefs indulgent. V. Aucl. cit. apud Fabric. Bibl. Antiq. c. 19. §. 2. p. 565. The Roman manner of dilpofing themfelves at table was this : a low round table was placed in the camaculum, or dining-room, and about this ufually three, fometimes only two beds, or couches ; according to the number of which, it was called biclinium, or triclinium. Thefe were covered with a fort ot bed-cloaths, richer or plainer, according to the qua- lity of the perfon, and furnifhed with quilts and pillows, that the guefts might lye the more commodioufly. There were ordinarily three perfons on each bed ; to crowd more was efteemed fordid. In eating they lay down on their left fides, with their heads refting on the pillows, or rather on their elbows. The firft lay at the head of the bed, with his feet extended behind the back of the fecond ; the fecond lay with the back of his head towards the navel of the firft, only fe- parated by a pillow, his feet behind the back of the third ; and fo of the third, or fourth. The middle place was efteemed the moft honourable. Before they came to table, they changed their cloaths, putting on what they called ca- natoria vejlis, the dining garment, and pulled off their fhoes, to prevent fouling the bed. V. Pitife. Lex. Antiq.

ACCUBITOR, [Cyel.)— The Accubitor was the head of the youths of the bed-chamber, and had the cubic ularius and pro- cubitor undet; him. Pitife, Lex. Antiq.

ACCU-