Page:Encyclopædia Britannica, first edition - Volume I, A-B.pdf/739

 BOOK-KEEPING. (iy London, ift Jid? Invoice of 8 boxes indigo, and 4 boxes fpiceries, Jhipped per from the grofs amount of Tales, gives the neat proceeds. the Bonadventure, Robert Hay wafer, for Leith, /y order, From this book, when a cargo is fold off, an accompt of Tales and for accompl ofA. B. merchant there. is drawn out, in order to be tranfmitted to the employer. IF the confignment confifl but of one kind of goods, the SalesA. B. INDIGO 8 boxes. book may be ruled and written up as in the following example. Grofs. Tare. 1 Rotterdam, ft June 1767. N° x 70 Sales of 6 pack ’fences, containing 4380 yards, received yet 65 the Friendship, Samuel Sharp wafer, for account of Ps. B; 80 merchant in Giafgow, North Britain. 67 ,76,| - Guil. S7 D. 75 June Sold Frederick Gordon, at 1 month. -—57i Packs. Pieces. Yards. N° 41 19 743 -85i 1386 at 7 ftivers. Sold for ready money, N°23 ,8 t7—^-7i7 730 4/. 3 d. 65 2994 at 6 ftivers SPICERIES 4 boxes, lb. 3 Total 4380 1 12 cinnamon, at 7/. c)d. 2 4 nutmegs, at 8/. 8</. CHARGE S. 3 57 pymento, at 8 d. G. St. D 4 1 macei ... Freight and-average, Boxes, Cuftom and waiters dues, 2531 OOIO OG OC Scout-freight, and other fmall 7 Bill of lading, cocket, and other charges. charges, - £ 3 00 oc Meafuring, at 4 ftivers per 7 xoo yards, - - £ 8 14 oc Charges in felling, and pack-7 GommifEon at 2$-per cent. hobfe-rent, £ 4 ° oc Ibfurance on the above 100/. 14per cent, and 7 Commiffion, at 2 per cent. 27 134 oc policy, 4/. 6 d. is - - - y . Commiffion on ditto at per cent.. Neat proceeds, (errors-and bad debts 4 excepted,) carried to the credit of his C 283 oyjoo jobos^,. Accompt-current; - j Errors excepted, per M. S. N. B. When a merchant in Britain (hips: off imported If the configned cargo confi’fts of two more kinds of goods, fuch as tobacco, to Holland, or other places, for Tale, goods, the Sales book muft be ruled with columns for the difthe invoice Tent to the fablor ufually contains only the marks, ferent forts of goods ; and the heads of thefe columns muft be nuptbers, and quantity (hipped, but nothing of the prime cofl: titled with the names and quantities of the goods from the in- • or charges ; which in this cafe could .not be eafily afeertained;. and the want thereof is pretty well Tupplied by inflrubling the voice.. 6. The Rill-book. fadlor not to fell under fuch a price. But invoices of all kipds of manufactures and goods configned . from Britain to The defign of this Bill-book, or Month-book, is to furniffi North America or the IVcf Jndies, generally exhibit prime a merchant with a ready way of knowing the time when bills cqft and all charges; which is neceffary, not only as it ferves or other debts become payable to .or by-him. It confifts of 1 2 for a fort of directory to the faCtor, but (till more To, in re- folios, one for each month in the year. The left-hand page gard Briiifh goods are frequently fold, in thofe places at fo contains the debts that fall due to the merchant in-the month on much advance on the invoice prices. the top, and the right-hand page contains the debts payable by him to others in the fame month; as in the annexed fpecimen. 5. The Sales-book. /, jAA. This book too is chiefly ufed by faftors; and'into if is 769. polled, from the Wafte-book, the particular fales of every configned cargo; by which means the feveral articles of a Tale, Day: January, to receive. that lie fcattered in the Wafte-book, are brought together, and reprefented under one view, and th;: in a manner moreOf Edward Finch, 600 crowns, at 54 c/. bill, OOjOO full and minute than they are collected in the Ledger accompt. Of Robert Banks, for lintfeed. 10 00 This book exhibits the fales of every conlignment feparately Of George Hally, for- Norwich fluffs, oo'oo and by themfelves; to which are fubjoined the refpeCtive Oi John Short, 2539 guilders, 19 ftivers, 7 OO !OO charges, fuch as freight, cuftom, the factor’s commiffion, as at 34/. 5 d. Fhrnijh per L, Sterling, 3 Days
 * ilfo abatements allowed to buyers, <bc. whofe fum fubtra&ed