Page:Cyclopaedia, Chambers - Volume 1.djvu/267

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with She ;rs, and in this Stare laid 6h the Stone, and the Edges pared thin on the Side to be apply'd to the Paftboard, with .1 Knife for that purpofe. It may be cafily imagin'd, that -.-.one of ihefe Preparations, except the laft, are us'd in Morocco, Sheep, or in Vellom, Velvet, t$c. wherewith ftccks are fomerimes cover'd ; in regard the Water wou'd (poll 'em. The Cover is next imear'd over with Pad made of Wheat-Flower; then ftretch'd over the Paftboard on the Outride, and doubled over the Edges within fide : after having firli taken off the four Angles, and indented and plaited it at the Headbands. They then cord the Book, or bind it firmly between two Boards with a kind of Whip- cord, to make the Cover flick the flronger to the Pad- boards and the Back ; as alio to form the Bands or Nerves the more accurately : In this Operation the Workman arms his Hand with Leather, to enable him to pinch it the har- der ; and ufes a pair of Pinchers to bring the Thread nearer each Band. The Book is now fet to dry ; and when dry, uncorded and put in the Prefs between two thicker Boards; then beaten on the Flat with a Hammer; Paper glu'd on the Paftboards within-fide ; and the Cover mar- bled cr fprinkled, if requir'd, with a Pencil dipp'd in a black Colour, and flruck againft the Finger or a Stick for the Purpofe, fo as to throw off little Specks and Stains of the Colour. Some mark the Covers with Clouds, in Imi- tation of Marble, by means of Aquafortis applied thereon. The Cover is now glaz'd twice with the White of an Egg beaten ; and at laft polilh'd with a Poliftiing-Iron, pafs'd hot over the glaz'd Cover, fee Polishing. If the Book be requir'd to be Letter'd, they glue apiece of red Morocco on the Back, between the firft and fecond Band, to receive the Title in Gold Letters ; and fometimes a fecond be- tween the next Bands underneath, to receive the N" of the Volume. The Binding, properly fo call'tK is now compleat ; and there remains nothing but the Gilding Work on the Back and Cover ; which, as it makes a Part of the Bookbinder's Bufmefs among us, (tho with the French, Sec. it is a diftinft Profeflion) we Ihall here fubjoin.

Manner of Gilding Booh on the Backs and Covers. In ordinary binding, they gild little elfc but the Backs, and the outward Edges of the Cover. On the Backs are gilt the Title of the Book, $3c. with Flowers, Rofes, Knots, Stars, tgc. between the Bands : on the Covers are fome- times added, Compartimcnts, Arms, lie. All thefe Or- naments are made with each its feveral Gilding-Iron, en- graven in Relievo ; either on the Points of Punchions, as thole of Letters, Rofes, Stars, igc. or around little Cylin- ders of Steel, as the Lines, Embroideries, ££c. The Punchi- ons make their Impreffion by being prefs'd flat down ; and the Cylinders by being roll'd along by an Iron Ruler, by means of a double Branch ; in the Middle whereof, they

are fitted on an Iron Stay, or Axis, that pafles the Middle of their Diameters.

To apply the Gold, they glaze thofe Parts of the Lea- ther whereon the Irons are to be apply'd, lightly over with a Pencil or Sponge; and, when half dry, layover them pieces of Leaf Gold cut out near the Size ; and on thefe Stamp the Punchions, or roll the Cylinders, both the one and the other reafonably hot. If the Figures be large, and require a great Relievo, as Arms, iSc. they are beat down with a Mallet or Hammer. The Gilding thus finifh'd, they rub off the fuperfluous Gold with a pretty ftiff Brufh; lea- ving nothing cover'd with Gold, but the Places whereon the hot Irons had left their Impreflions.

BOOK-KEEPING. Books are either kept fingle, as among Retail Dealers ; or double, as among great Mer- chants : For the firft, a Journal or Day-book, and a Ledg- er or 'Pofl-book are futhcient ; for the fecond, there are fe- veral others requir'd. All Authors agree, that it was the Italians, particularly thofe of Venice, Genoa and Florence, who firft introdue'd the Method of keeping Books double, or in two Parts : Hence, among us, 'tis call'd The Italian Method. In this, there are three Books indifpenfibly neccf- fary ; viz. the Waft-book, Journal, and Ledger : Befides, there are others, to the Number of thirteen, call'd Auxi- liary Books, ufed as becafion requires ; viz. the Cafh-book, Debt-book, Book of Numero's, of Invoices, of Accompts- Currant, of Commiffions, Orders, Advices, of Acceptan- ces, of Remittances, of Expenccs, of Copies of Letters, of Veffels, and of Workmen.

1. The Wajl-book, of Memorandum-book, is the firft, and moft eflential : In this, all kinds of Matters are, as it were, mix'd and jumbled together ; to be afterwards feparated and transferr'd into the others : fo that this may be call'd the Elements of all the reft. It may be kept two ways ; the firft by entering things down fimply as they happen, v. g. Bought of fuel: a one, fold to fuch a one, paid fueh a one, lent fo much, &c. the fecond by entering, at once, each Article, Debtor and Creditor: This laft is efteem'd the beft ; in regard, forming a kind of little Journal, it faves the keeping any other.

1. Journal- Book, or Day-book, wherein the Affairs of each Day arc enter'd orderly down, as they happen, from the Waft-book. Each Article in this Book to confift of feven Parts; viz. the Date, Debtor, Creditor, Sum, Quantity and Quality, how payable, and the Price. By an Ordon- nancc of the Year 1673, all Traders in France, whether by Wholelale or Retail, are oblig'd to keep a Journal, con- taining all their Affairs ; Debts acfive and paflive, Bills of Exchange, £sV. For want of keeping this, and iurrendring it up, on a Failure, they are to be reputed fraudulent Bank- rupts, and fubjecfed to the Penalties thereof.

Mjdsl of an Article in a Journal.

Wine 2K to Cafh- Burguudy, at

15th July, 17:3. • L. 160 : — : — Bought of Duval, ready Money, id 'Pipes of

3. Ledger, or Great Book ; call'd Mo Toft-hook, Book of Extracts, ike. is a huge Volume, ufually rul'd into fix Co- lumns : This is the Waft-book ftill further digefted ; and is extracted immediately from the Journal. In this all the Accompts difpers'd in the Journal, are drawn out and flared in Debtor and Creditor. To form each Accompt, two Pages are requir'd, oppofite to each other ; that on the Left

Model of an Article in Debtor-

ferving for Debtor, the other for Creditor : Each Article to confift of five Parts, or Members ; the Date, the Perfon whom we credit, or are credited by ; the Subject, i. e, the thing credited or indebted for; the Page where it is found, and the Sum or Amount of the Article. Two Inftances, the one of an Article of Credit, the other of Debt; will il- luftrate the Form and Ufe of this Book.

Model of an Article in Creditor.


 * 7^i7TAnthony Roberts W. ' "" \ l- \S-\d.\


 * May 1 4.,! To Cafh, paid by his Order to Wilks 'F°. 1 6 1 90c o ° |

C. i VT

By Cafh, for his 'Remittance on James. \F°.i6\i^oo oj

To facilitate the Ufe of the Ledger, there is an Alpha- bet, to fervc as an Index or Repertory ; confiding of 14. Leaves each cut on the Edge, and mark'd with one of the 24. Letters - wherein, the initial Letters of the Perfons Names with whom you have Accompts, are inferted, with the Folio of the Ledger, where the Account is ftated.

The Cajb-book is the moft important of all the Auxiliary ones ; 'tis fo call'd, becaufe it contains, in Debtor and Cre-

Calh D'.

Model of an Ankle in Debt.

ditor, all the Cafh that comes in or goes out of the Mer- chant's Stock. In this are enter'd all the Sums receiv'd and pay'd daily ; thofe receiv'd on the Left hand, with the Pcrfon's Name, of whom receiv'd, for what, for whom, and in what Species : Thofe paid, on the fide of Creditor ; men- tioning, likewife, the Species, the Reafon why, the Perfon to whom, and for whom the Payment is made. For In- ftance ;

Model of an Article in Credit.

June iiJtli, 1708.

I

s.

d.

Reed. 0/Faul Simon for t Tonn of Wax, fold

the fSdi Infant,

■d Ptirfe of — L. IOOO : — : — ■

Pieces of Eight, L. 10S : — : —

1108

/.. uo8 : — : —

May 14th, 17 11.

/.

j.

d.

Pay'd.

To Tim. Hall for 2 Tonn of Wax, bought

the id hiflant, A Purfe of — L. 1000 : — : —

Pieces of Eight, L. 500 : — : —

1300

L. 1 joo : ■ — : —

H h

Debt-