Page:Encyclopædia Britannica, first edition - Volume I, A-B.pdf/697

 [sic] 1. When you receive money for goods preently old, the entry, as already mentioned in the firt cae of elling, is Dr [sic] to  sold, for their value. 25

2. When you borrow, or take up money at interet, enter Dr to the Leader, for the um received, mentioning the rate of interet, and time of payment,

3. When you get money, whether as payment of a debt, or taken up at interet, and receive it, not from the debtor or lender, but upon his aignation from a third peron, enter Dr to the, not to  that pays it.

4. When you receive money, as payment of goods formerly old, or in payment of an accepted bill of note, or any other debt, where neither dicount nor interet is allowed, enter Dr to the, for the um received, mentioning whether in full or in part,. 5. 23. 6.  30. . 3. . 12,

5. When you receive money, a payment of an accepted bill or note, or any other debt, (except for goods formerly old), per advance, and upon that account allow dicount, or abatement on any other conideration, enter
 * Drs to the, viz.
 * , for the um received,
 * , for the um dicounted or abated.
 * . 12

6. When, in receiving payment for goods formerly old, you allow dicount or abatement; if the accompt [sic] of aid goods be cloed in the, enter as in the lat cae: but if the aid accompt be yet open, enter thus,
 * Drs to the Buyer, viz.
 * , for the um received,
 * , for the um dicounted or abated. 1.

7. When you receive money, as interet of a um formerly lent, the principal being continued, enter Dr to, or to , for the um received. . 10.

8. When you receive both principal and interet, ente
 * Dr to, viz,
 * To the, for the principal,
 * To, or to , for the
 * interet . 8.

9. When you receive money a the premium for inuring another man’s hip or goods at ea, enter Dr to, or to.

to. When you receive money as the price of a hip, houe, or etate, preently old, or as the freight, or the rent of them, uppoing the hiring out of the hip, or etting of the houe, not to be booked, enter Dr to uch a Ship, Houe, or Etate. . 1.

11, But if the hiring out of the hip, houe, or etare, was formerly booked, the entry for money received as freight or rent will be, Dr to the  or.

12, When you receive money, in legacy or compli- ment, or with an apprentice, on as gained on a wager, or by exchange of mon-y, te. for which nothing goes out, enter Dr to, or to

Note 5. It commonly happens that prices are not paid preently: and in this cae you mut charge the executor, till you receive payment; and then dicharge him by, or the received. 3.

Prob, 6. F. Debtor Creditor.

In all caes of this nature, is Cr; but the Dr varies, according to the terms on which the money is d$e$livered.

July 2. July 5. out, enter CafhvDr to Profit andareLfs, orprefentlv: to Stock.in this 13. Whtn you pay your landlord rent for a dwellingIt common! that tcsacies not paid (ervants their wages, or make any diftmrfements cafeNote;. you muftcharRe thehappens executor ami received. Lofs, till youandJunereceive payment; and then difeharge him byA B.Cajb,Dr toor Profit the Thing 3. houfe, for youi felt or family; as all expences of this nature (hould be in a fmall book by themfelves; fo, Prob. 6. F. Debtor and Creditor applied in p&ying when youcolletfed bring them to the Journal, enter thus: money % Houfe-expences Dr to Cajh, for the total. Nov. 1-1. In all cafes of this nature, Cajh is Cr ; but the Dr va- Dec. 30. 14,