Page:Encyclopædia Britannica, first edition - Volume I, A-B.pdf/699

 (*B) B O O K - K E E P I N G. 2. If the next advice be, That he has indeed received 3. If the firfl; advice be, That the goods are r payment of the debts, but was obliged to allow abateand all fold on time, enter A B. my accompt on time Dr ment, for inlack of goods, or for other reafons, enter to Voyage, for the neat proceeds Drs xo A. B. my accompt on t:me. viz. 4. If the firlt advice be, That they are received, and Sundries A. B. my accotnpt-current, fty the fum received by all fold, part for ready money, part on time, enter him, Sundries Drs to Voyage, viz Profit and Lofs, for the fum abated. A. B my acconipt current, for the money in his hands, A. B. my accompt on time, for the debts outftanding. K. L. 'De'oxoeandQrt&worapplied, when 5. If the firft advice be, That the goods are not only Prob. 3.returns are made you hy the Jador. received and foldK but a cargo fhipped in return, and now Returns are made mgoods or bills. at fea ; here there are three varieties 1. If the value K. §1. The cafes of returns in goods. of the cargo inward, with charges paid by the fattor, be ■ (hip off, and confign goods to equal to the neat proceeds, enter Voyage inward Dr to Cafe t. If outward, for the neat proceeds. 2. If the faftor yourtelf, 1 you thereof by poll, before the arrival overfh p the neat proceeds, enter Voyage inward Dr to of the (hip, enter Voyage Voy from ' Dr to A. B. tny accompt-current, for coit and charges of the cargo, as Sundries, Voyage outward forforthethere{. neat pro3. eeds, and to Faflorviz.mytoaccompt-current. If he per faiftor’s invoice. underfhip the neat proceeds, enter Sundries (viz. Voyage 2. If the fa&or (hip off goods for yourfelf, of which inward, for its value, and A. B. my accompt current, you have no advice, or of which you book no advice, for the reft) Drs to Voyage outward. June 18 prior to the arrival of the (hip, enter 6. If the firft advice be, whether from the faftorfea,— Goods received Dr to Sundries, viz. any body elfe, That the (hip and1t.cargo is loft at loft To A B. my account-current, for coft and charges, If the goods there will be alfo as per invoice, were not infured, enter Profit and Lo/s Dr to Voyage, Cajh, for new charges paid here. for the whole vah le. 2. If the goods loft were all infu- 3. To If your faiftor A. B. at Leghorn (h'p off goods not pay- to yourfelf. red, charge the Infurer, or Cajh, if you get by yourir order, oroer, to Co D. sa. )your ractor at only were LJbon, and but Dr to Voyage. 3. If part of tl advife you ther hereof, by fending you a copy of (viz. the Infurer, or Cajh, for the make Sundries f' invoice, enter Voyage from 1 e Leghorn to Lijbon Dr toand Profit and Lofs, for the reft) Drs nt, for colt and charges, as per to Voy*i the whole lofs. I. § 2. The cafes of the Jecond advice. In journalizing a fecond or third advice, refpeft muft be had to the entry that was made upon the advice immediately preceeding ; for whatever was then Dr, muft be now made Cr. And therefore, fuppofing the firft or former advice was. That the fadtor had received the goods, but fold none of them, the entry to be made upon a fe cond advice will be as in the cafes following. Cafe 1. If the fecon 1 advice be, That the goods formerlv received are now fold, in whole or in part, for ready money, enter A. B. my accompt-current Dr to L. § 2. The cafes of returns in bills. ditto my tccompt of qoods for neat proceeds 2. Ifaretherowfecond goodsonreceived for Cafe 1. If you draw upon your fadfor, and receive tnerly fold advice in wholebe. orThat in part, time, en'er prefent money for the bill, enter Cajh Dr to B. my A B my accompt on time Dr to ditto 7 accompt-current, for value of the bill 2. If you draw upon your fadtor, and give the remit3 Ifthefecond advi:e he. That goods formerly recei- ter a day for payment ved are now old, part for ready money, part on time, enter <1 give him the bill as payment; enter the Remitter Dr to Sundries Drs to A, B my accompt ofgoods, viz A. B my accompt-current, for the value of the bill A B my accotnpt current, for the money in his 7«b i?h mds. upon your fadlor A. B. payable to A B my accompt on time, for the outftanding debts. your3. fa'IfdforyouC. draw D charge C. D. my aceompt-current Dr Bur if the former advice had been, That the faftor had my accompt.current, for value of the bill. fold your goods on time, then upon this fuppofition, the to 4.A. IfB your fadfor a bill, for which you readv.ce that comes next, whether fecond or third, is iour ceive prefent payment,remitenteryouCajh Dr xo A. B. my acnal zed as follows. current, for the value of the bill. Cafe 1 If the next advice be. That the fattor has compt 5. If your fadtor remit you a bill, at (ingle or now received payment of the debts outftanding, enter double ufance, or any other time afterpayable or fight; upA. B. my accompt current Dr to ditto my accompt on on getting the bill accepted, enter Billsdate receivable Dr to time, for the fum. received by him. A, B, my accompt.current, for value of the bill. Sept. 30. 6, if
 * or if you owe the remitter, and