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BOOK-KEEPING Of the S U B SJ D I A 11 V BOOKS ufed by Merchants.

Though all tnerchant-accompts may be kept hy xhzWaftebook. Journal, and Ledger, alone; yet men of great bufinefs find it convenient, either for abridging thefe, or for other ends, to ufe fome others, generally called fubjjdlary or fubfervient Books; the molt common of which are thefe nine following, viz. i. The Cajh-book. This book is kept in a folio form, like.the Ledger, and ferves to abridge the Cafn-accompt there. On the left-hand page, or Dr fide, Cajh is charged Dr for all the fums received ; and on the right-hand page, Cajlo is made Cr for all the (urns paid. Once a week, or, which is more ordinary, once a month, this book is polled to the Ledger ; or, if you pleafe, firft to the Journal, by fwo entries, vizCajl) Dr to Sundries, for all the receipts, and Sundries Drs to Cajb, for all the payments. By this means the Caflr-accampt in the Ledger will be fo far contradted as to confill of 12 lines, viz. one for each month in the year. A fpecimen oi this book follows. /. /. d. 1769. Caffs, t Dr. To George Hill, received in fi ll for lead. To John Scot, in part for fugar. To Robert Hunter, for .A ZTs bill on him, 18 To Port wine, received for 1 pipe, 31 To James Neil and comp, in full for tobacco.

July

-1769.Contra, Cr. iBy George Duncan, paid in full for canary, 10000 By R. Richmond and Co. in part for dowlas, 60 By Samuel Smith, paid him R. Blair'h bill. By Holland, for 2 pieces, at 18/. By Charges of vurchandtze. By Houfe-expences, - -

Note, Merchants that have calh-keepers mull bewarfe to write any thing in the Calh-book themfeives ; for if they do, the cafh-keeper is no more accountable for what is Hated in the book; and therefore the mailer, in cafe of money delivered to him, in the calh-keeper’s abfence, mull keep it till he come home ; and then deliver it to him, and fee him enter, it in the book himfelf. 2. The Book o f Charges of Merchandize'. This book is only.paged, and defigned to abbreviate the Calh-book. It contains particular charges on goods and voyages; fueh as, carriage, cultom, freight, cranage, W'harfage, <tic.: As alfo other expences that affedl trade in general • fuch asj warehoufe-rent, Ihop-rent, accomptant’s wages, polfoge of letters, and the like. At the end of each month

the money-columns of this book are added up, and the fnm carried to the credit-fide of the Cafh-book. N. B. At the fame time you poll the monthly fums of this book tQ the Cafh book, you mull debit the feveral accompts of goods and voyages for their particular fhares of charges ; -which is done by palling the following entry in the Journal, namely, Sundries the feveral accompts of goods and voyages for their rcfpedtive (hares) Drs to Charges of merchandize. The remaining part of th’efe charges will be fuch as relate to trade in general, being chargeable to no particular accompt, and will of courfe fall into the general accompt of Profit and Lofis, when the accompt of Charges of merchandize in the Ledger is clofed, at balancing the books. The form of this book follows, 1769. Charges of Merchandize, Dr. July To Cafi}?, paid for freight of 10 tuns of iron, 18 00 To ditto, paid cullom of ditto, To ditto, paid other petty charges on ditto. 20^5 To ditto, paid porterage of goods bought oLAZ?. To ditto, paid the llationers for paper, i8]To ditto, paid portage of letters, o(ioo6 27IT0 ditto, paid rent of 2 cellars, 00 3ijTo ditto, paid charges on 12 bales of Ikins, _j93 Jo184 00 56(02 02 i The Book of lloufe-expences. This book is alfo paged, and defigned likewife to eafe the Calh-beok. It contains all diftmrfements for family-provifions, fervants wages, houfe-rent, apparel, utenfils, The money-columns of this book are alfo added up at the end of each month, and the fum transferred to the credit fide of the Calh-book. N. B, If goods are brought from the Ihop for the ufe of the family, this more properly belongs to the Wafte book, and is not to be inferted here. A fpecimen of this book follows. I l. s.d. 1769. j Houje-expences, Dr. 1 To Cajh, paid for new cloaths, hat, and lhoes,tio 10 To, ditto, paid for fix drinking-glades, 17T0 ditto, paid for earthen-ware, 25 T0 ditto, paid for 12 dozen bottles, 31 To ditto, paid pocket-expences, - - ^og'oo fio dim, paid the houfekeeper, - - 150609 _ 6 ©c 00 4. The Invoice-book. This book, which is ufed chiefly by faftors, is paged, and contains doubles or copies 01 the invoices of goods fent tofea, or of goods received from abroad. The form of an invoice is as follows. Londotty