Page:Encyclopædia Britannica, first edition - Volume I, A-B.pdf/696

 (586*) B O O K - K To Accepter, for value of the bill, To Seller, for the reft. Feb.bought' 2. from one perfon*t the Notetime, 1. When twowillorbemoretwokind* of goods fame there or more Drs, ire-viz. the feveral kinds goodsas bought, each for their value. And the fame variety cafes wil!goods occurbeofbought here v.-hen one fingle commodity.is bought; ,fothethat,entryif thewilloffundry be, To CajAccepter, h, ifbought for ready monev. teb. if on bill, Butpartif thetime,fundryor forgoodspart.arebiU,bought for part&c.money, or forthepartn ncy, part time, it j« beltpartto bill, refolve cafe 11. twoas ifentries, Firftbought chargeon theGoocis for their iue, they hadviz.been time;nature andDrtothe^c/to-, thenthemake the5c//er tofullCd/vaZ> or:rhus,to thefuppofe Accepter, or to both, (as the Of cafe is), for theDrpart the goods are bought for part money, part bill, part time,paid,the j 2.r. Seller, SundriesDfDrsto, -, for the refpe£live values of the goods. To Cajh, fortlie fum p;o for value fometo thetimefeller: afterward; prof■peelNote!. IfToyouAccepter, buy goods to be r rceived the price thisand, gafe, incharge of this ' ^ Cithem i/ft, forDr the advanced; youOrreceive thein goods, make. .them tocleatthelumwith feller, for.feller, theirandthen fullwhen value. ifimmediately uponSundries, receiving you the make Goods received Dr to viz. to the InSeller, for theof thisfumnature, formerlythereadvanced; and toa penalty Cajb, for the fumon now is commonly to'bcpaid. paid by tothebargains inthecafebuyer, of non-performance. Now, ifofinthethisagreed cafe the feller happen fail,felleryou upon receiving payment money and penalty, enter Caj h Dr to Sundries, viz. to the Seller, foradvanced the fumor, advanced, and now recovered,accovnpt, and toProfit ProfitandandLofs, Lofs,youfor may the penalty: initead of ufing the general ere ft inmade the Ledger an accompt, under the title of Refufal of bargains, which is to be Debtor forMayall13.the penalties this nature pay, afterwards, and Creditwithout for all you ceive. If you buyofitgoods to be you received advan-recing any part of the price; i s fufScient to take a note of them in a pocketbook ; and when you receive them, they are booked as goods prefently Prob. 3. C. Debtor and Creditor applied in felling. Selling is juft the reverfe of buying, atf(f has the fame variety of cafes, viz. feven ; whereof three are fimple, and four complex: in all which, the goods fold and delivered are Cr; but the Dr varies according to the conditions of fale. . Cafe 1. When goods are fold for ready money, the entry is, Cafl> Dr to Goods fold. Feb. 25. '‘2. When goods are fold on bill or note, Accepter Dr to Gosi/r fold. March 17. Stz Note 3. When goods are fold on time, Buyer Dr to Goods fold. March 1. 4. When goods are fold for part money, part bill, Sundries Drs to Goods fold, viz. Cajh, for the fum received. . Accepter, for value of the bill. March 22. 5. When goods are fold for part money, part on time. Sundries Drs to CWrfold, viz. Cajh, received in part. Buyer, for the reft. March 4. B. When goods are fold for part bill, part time. Sundries Drs to Goods fold, viz. Accepter, for value of the bill. Buyer, for the reft. 7. When goods' are fold for part money, part hill, part time, Sundries Drs to Goods fold, viz. Cajh, for the fum received, Accepter, for value of the bill. theinreft. Not e I.Buyer, Thus theforanother: entries fellingoneiingle commodity aretwojuftor the reverie ofof one andwebuying this andalfo holds inpafs,buying and felling more kinds goods; which ihall therefore referring the learner to theNotcafes o 1 buying in the preceding problem. e and 2. Ifreceive you fellmoney goods to^(-advance, be delivered,charge not prefently, ward.received; Cajcharge h Dr tobutthethefome Buyer,time fortoafterthe fum and when you deliver the goods, Buyer Dr hud Goods, for theirthe full value. partButofif,their uponprice, delivery ofthc goods,(viz.youtheimmediately receive remaining Sundries Buyer, for theGood. fum!delivered. received perIf youadvance, Cafh, perform forenter the fum received) Drs to -the find youandcannot thenow bargain, and be.ebli-
 * ' To

E P I N G. ged to returnforththei"""e money advanoed, pay the penalty, make Sundries (viz. the advan ' nc.. Jr “dandProfit fpr theBuyer, penalty) Drsfumto Cafh "...re you fell »fhlp, houfe, &c. enter ortothehisBuyer, to faid Shipto It youthem, fend ereftan goods toaccount A. B. andunderleaveCajh, choice,Dr whether keep oritreturn thebeittitle Of Sufpenfe-accompt , and charge Dr to the goods tent off. If the goods returned, reverfe former entry. If he keep them, charge A. B. Dr to Sufpenfe-account, for thethevalue of compf^Mayi y”1’ I1/ hc fendS Up the price’ charge CaJb Dr to Suffenfe-acProb. 4. D. Debtor and Credithr applied in bartering. Barter, or the exchanging of goods for goods, is nothing elfe but buying and felling blended together; the cafes of which, if the .goods received and delivered be of equal value, are thefe four. Cafe 1. When one commodity is received for another delivered, orsf.tr Wares received Dr to Wares delivered. April 10. 2. When one commodity is received for two or more delivered, enter Wares received Dr to Sundries, viz. to the feveral wares delivered, for their refpedtive values. 3. When two or more forts of wares are received for one delivered, trsttr Sundries (viz. the feveral received, each for their value) Drs to Wares delivered.' April 16. 4. When feveral wares are bartered with A. B. for feveral, make two entries, and that whether the wares received and delivered be of equal value or not. 1. A.B. T>r to Sundries, viz. to each fort delivered, for their refpe&ive values. 2. Sundries (viz. each fort received, for their refpecvalues)the Drs toreceivedB.andApril 30. not in themfelves e 1.tivevalue, Suppoling goods delivered ofNotequal thatother the deficiency up by aremoney or fuppofition bill, or the one merchant givesbuttheother creditfuchforas,theis i.made difference: upon this there will be feveral cafes; Wares received, fortime.part part money, a. For part part wares, part bill. 3.which Part cafes, wares,thepart/Pares 4.wares, Part wares, part money, time, &c. In all are Dr^to Sundries. The particular Crs in each cafe are as follows. received CTo Wares delivered, for their value, Cafe : 2. To Cajh, for the fum paid, CTo Wares delivered, for their value, 2 ‘ |To Accepter, for the bill. ( To delivered, for their value, 3’ ^To dealer, for the reft. fTo /Fardf delivered, for their value, 4. <To Cafh, for the fum paid, (Tohand,Dealer, themayreft.go off, or be delivered, 2. Onwares, the other wares inpartforbarter 1.time.NotFore4.part partpartmoney, z. For wares, wares, part Part wares, money, part time, &c.Drspart Ininallbill. which3.cafePartcafes. arewith,the Drs toCrsthein/Tares delivered. The particular each are theSundries fame theCcafes immediately preceding, a* follows. Wares for received, their value,April 22. r Laje 1. ^Cafh, the fumforreceived. ( Wares received, for thetr value, 2 ' ( Accepter, for the bill. C Wares received, for their value, 3* | Dealer, for the reft. C Wares received, for their value, 4. < Cafh, for the fum received, (_ Dealer, for the reft. Prob. 5, E. Debtor Creditor applied in receiving money. In all cafes of this nature, Cafh is Dr; but the Cr varies, according to the terms on which the money is received. Caf
 * and Lbfs, os Refufal of bargains.
 * HmflT4. ‘fVortl

e