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 (B*) B O O K - K B byC. your remitcurrent a bill to yourIf fyour aft orfaftor C. D.4charge D. myorder, accompt Dr to A. B. my accernpt-current, for value of the bill. 2. In FACTORAGE. and Creditor applied wheny Factorage comprehends three things: i. The re- Prob. 3. O. P.snakeDebtor returns to your employer. cent rf the employer's goods. 2. The difpofal of them. made either goods or bills. 3. Returns made for them. O. § 1. The cafes of returns in goods. Prob. i. M. Debtor and Creditor applied upon the receipt ofgoods. Cafe 1. When you buy up goods for readv m off for your employer, enter When you turn faftor, and have goods configned to and fir ip them his accompt current Dr to & you by your employer : upon receiving the goods, enter A.ToB. Cafe, for prime colt, and c A. B. his accompt ofgoods Dr to Cafh. for freight, cufTo Profit and tofs, for your c tom, or other chat; 2. When ] X^rd!'nl A. B. his accompt current Dr to Sundries, viz. To Sellers, for pnme coil of the goods, To Cafh, for charges, as caltom, inlurance, be. To P,ofit and Lo[s, for your commiflion. 3. When you tal Cafe I. When you fell all, or any part of your em.ployer’s goods, for ready money, enter Cajh Dr to A. B. As accompt ofgoods, for the fum received. Aug. 7. 2. When you fell all, or any part of his goods, on time, charge the Buyer Dr to A. B. his accompt ofgoods, for the fum due. Aug. 23. 3. When you take all, or any part of his goods, to yourfelf at the cuirent price; or when you put off his goods in barter, for others which you t of goods. Dr to A. B. his a r Goods 4. When all your employer’s goods are difpofed of, balance his accompt ofgo As; that is, charge A. B. his accompt ofgoods Dr to Sundries, viz. to Cajh, for any charges paid by you, not yet booked; or to the perjon or perfons to whom they are due, if not yet paid; and P. § 2. The cafes of returns in bills. to Profit andLofs, for your commiflion; and to A. B. his accompt on time, for the outllanding debts, if any; Cafe I. When your employer draws a bill on you, and to A- B. bis accornpt-current, for which you accept and pay on fight, enter A. B. his acready money in your hands. Aug. 2$. compt.current Dr to Cajh, for value of the bill. 5. When you receive payment of the c enter as in proper trade, viz. Cajh Dr to the Buyers; bat if you be obliged to make abatement, for defeft in. weight or meafure, z:ip~^r—-» or bad markets, 6c. Sundriesr Drs to rthe Buyer, receive Dr prefent nor, r™ ,o A.money B. hi, for ,he Mi, », forif ».lue Cajh, for the nnpt-current, ' received, tor the mm aoaicu. thif„r.'you ..11 A. B. his accomptu bill. May 31.■ 6. When you receive payment of a debt on your em- f 4the. Vthen remi, a bill to your ploye!’s account, you muft not only give the buyer or you pay readyyoumoney, A IS. his aoiv payer credit as direfted above, but at the fame time Dr to Cash, for value ofenter the bill. Sept. 8. charge A. B. his accompt on time Dr to ditto his accompt When you remit a bill to.your which you current, for the whole fum of the debt, whether any a either procure on time, or receive inemployer, payment ot a deot