Page:Encyclopædia Britannica, first edition - Volume I, A-B.pdf/704

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K - K I N G. r or his i if paidbybisvou % for charge ,partner .qcc ' i n pans re all fol d drawn, fir that aft a: a dnuT,)' journal entry; -viz. t, ■ Note z. Bi l i t if each pa fuch as Liheyons;havebeingproper for the Goods ip. company Di Sundries, viz. to Cajt, or Cb tries aj' m:rchMu( intended vc lyage, withourregard to their juftgoods for any charges not inion, booked,or fuch as cellar-rent, &c. ami to Projit i adjult that matter with money, the heft wa > corif.der. therefolved goods aato .1 —:cordingly ' ‘ ” forDrinteielt by v.for ■impt-proper to dittoofhitmoney accoiv.advanced pt in company, «is part orJV. tueB. wnoie, l y o' v . t. of the goods brought in by This is alfo to be done, if it be a voyage in company. Goods proper, for value Ofthofe given in by you: Prob. 3. U. Debtor and Creditor applied in payments Tcy To Cafh, for charges, if paid by vou, ’ betwixt trujiee and partners. 'I'o partner proper, ifDrbytohim.ditto-Ids accompt in company, for zdtv, refpeoiyeJbares Eacii partnerhisbisaccompt accompt-proper of thefrom.cargo and not for the value of the Cafe 1. If you the truftee receive payment of partner thcir 15. and charges, in money, charge Cash Dr to partner his accompt-proper, goodsCafegiven3.m byIfthem. you or partner commiflion your or his facfor the fum received. Oft. 27. 'Nov. ‘2^. ofF goods to compa-ny’s fa&or ; upon recei2. If partner give you his bill on- £. F. charge Cash, tor, to ihip invoice, enter twice ; ift. or Bills receivable, or E. F. Dr to partner bis accompt ving the Voyage in company to Dr proper, for value of the bill. CFaftor 7Jty accompt-current, if commifiion3.. If you draw on partner, charge Cash, or E. F. To < ed by you. viz. the man you deliver the bill to, Dr to partner bis (^Partner his accompt-proper, ifbyhim. accompt pooper, for value of the bill. 2dly, Each partner, for his his" accompt-proper Dr to dittobis ac4. If you pay partner in money, charge pa rxrstrhis ac ^ ^'company' pm of 7he whole" cor?ipt-proper Dr to Cash, tor the lum paid. Nov. 4. Prob. 5. X. Debtor and Creditor applied, upon advice and 17. from company's feftor. 5. If you give partner your bill on E, F. charge partner his accompt proper Dr to E. F, for value of the bill. Cafe 1. If you receive per advice from fatflor the ac6. If jiartner draw on you, charge partner bis accompt compt offales, enter twice; viz. i/l, Faftor our accompt-proper Dr to Cash, if you pay at figh t; if not, to Bills currentDr to Voyage in company, for the amount of neat payable. idly. Each partner bis accompt in company 7. IF, in adjoinng lharesin company, one partner pay proceeds, Dr to ditto his accompt-pr.oper, for his lhare of the whole. into another, charge partner receiver/;;/proper Cafe If fadtor 111inofJamaica advrfe you, 1 ■ r

r <-. a e 2. dt lactui auviie yuu, that iiid-t becaufe uceauu D, to partner payee t„ uccmjt tr,ter, for the font. ^ ^ dirpofe 'Jamaica ths goods „ ajvantage, he has J ord ! lhi fd hEm faa r 1 r K T TheVntr, is the fame, » "twice- ; PPnamely, J fj° tn company °“, if ym draw a bill upon ,*“«*•* Carolina, one partner payable to another. Carolinaenter Dr to Sundries, viz.i/7,to Voyage Voyage in company 8. If partner make payment to E. F. of a debt due 0 for Value of the cargo h outward, and to Fachy the company, charge E. F. Dr to partner ed accompt accompt.curr enty for n£W charges paid proper. I'cv.-iy, by him. idly. ourEach ^rtotr bis accompt-proper, Dr to Prob. 4. V, Debtor and Creditor applied, when the ditto bis accotnpt in company, for his fiiareof new charges. companyfend goods tofea. Cafe 3. If the cargo outward be loft at fea, there are Cafe 1. If the goods fent to fea have been formerly three varieties, x. If none of the goods beinfured, enter brought into company, and (land already entered in the Suttdries (viz. each partner bis accompt in company, for books, upon (hipping them off make a double entry; 1/?, his part of the lofs, and Profit and Lfis, for your own Voyage in company to Dr to Sundries, viz. part) Drs to Voyage in company ; and no fecond entry. To Goods in company, for their value, 2. If the goods be all inlured, enter twice; viz. if. To Gajh, for charges, as cuftom, infurance, <bc. Charge the Infurers, or Cajh if you get prefent payment, idly, Each partner his accompt-proper Df to ditto his Dr to Voyage in company, idly. Charge each partner accomptifp.in-mnercompany, for histi»e (hare isofchargedprj chargesnotonly. bis his accompt company Dr to ditto pay the charges, to but for fhare ofin the fum received from,hisoraccompt.pr*pcr due by the In-t ‘“S' ?.Tfthe goods fent to fea are prefently bought, air ^ers. 3. If only part of the goods be injured enter (which is either from you, from a partner, or from aneu- ° twtce-iy?. Sundries (vz. Infurers, or ^ajh, for tral perfon), enter alfo twfice; namely, if, value mfured ; eadi panoerbisaccompt in company, V Voyage in company to Dr to Sundries, viz. *°r his ^are of the lofs ; and Profit and Lofs, for your C'Goidsproper, if bought of you, ^e) Dts to Voyage m company 2dly. Each partTo Partner his accompt-proper, ifof a partner, ner bis accompt in company Dr to ditto his accompt pro7Cafe, or: Seller, if of a neutral for his (hare of the fum received from, or due bythe 5 perfon ; P”, C infurers. ' ■' And " Prob. 6. Y. Debtor and Creditor applied, when returns T1 0 {Cajh, for charges, if paid by you, are'made by faftor. 2tf'/>', Each-partner his acecmpt-proper Dr to ditto his ac- Cafe 1. If you receive returns in goods, enter twice; compt in company, for his part of the whole. ft, goods in company received Dr to Sundries, Note 1. If each partner find juft his own part of goods fent tofea^you namely, viz. to Faftor our accompt-current, or to Vbyage inpany.* com-
 * Partner his accompt-prbper, if by him.