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BOOMERANG will be apparent and obvious; while it is vital to the exigencies of any merchant or firm doing a more or less large business and desiring to do with precision and exactness a financially correct and sound business. The two systems of bookkeeping are (1) that by Single Entry, the simpler of the two, and (2) that by Double Entry, both being in use as the volume of trade calls for. Under the former, the books in use are a Cash book, Day book and Ledger; under the latter, a Journal is called for in addition. By both systems the transactions recorded in either set of books should for accuracy be checked over at least monthly, and an abstract or resumé made, and more especially so if the business done is on a large scale. The Single Entry system is mainly used where transactions can be simplified, if on a small scale, as in the case of retail merchants where it is necessary to record only the purchases and sales for cash or credit. The more satisfactory, though more intricate, system of Double Entry is resorted to where business is done on an extensive scale, calling for the record of a transaction or sale first on the debtor or creditor side of an account, and again on the contrary side of some other account. By the latter system the merchant can more readily inform himself of the exact state of each account, and not alone of the goods sold, but of what he has on hand, without the necessity of first taking account of stock. Transactions in which cash plays a part are entered first in the Cash book, after the same manner as entries are made in the Day book, i.e., after setting forth the customer's name and date of the entry, with the term Dr. or Cr. annexed, according to the nature of the transaction—Dr. when goods are sold, and Cr. when goods are bought or received. Goods bought on credit are entered under "Cr." and the entry should be preceded by the word “By;” when they are sold on credit, add “Dr.” to the purchaser's name and residence, and precede the entry with “To.” The Ledger in both systems is the most important of the books, and under the Double Entry system into it are transferred the entries under their separate heads from the Journal—each item being entered twice, once on the Dr. side of an account and once on the Cr. side of another account. Many firms have subsidiary books, such as a Petty Cash book, which is usually balanced monthly or oftener and its total expenditures are transferred to the Cash Book proper, under the head of Petty Cash. The other books embrace a Sales book, an Invoice and an Inventory book, and a Bills Receivable and Bills Payable book and Bank book, besides the balance sheets statedly utilized. The Bank book should, of course, show on the debit side the sums periodically deposited, and on the

credit side the sums withdrawn—the remaining amount, unless the account should happen to be overdrawn, being closed “By Balance,” to be carried forward to the new month's business. In the Double Entry system, where there is but one owner (without partner), a stock account should be opened, in which the owner is credited with his investment or capital, together with the gains of the business, and debited with all sums withdrawn and liability assumed, as well as with the losses incurred, if there be any. Similarly, the Merchandise account should be debited with the original sum invested as the purchase money of the concern, and credited with the sales and the amount of stock on hand, when ascertained. When the stock has all been sold, or the amount on hand figured out, the account will, of course, show the resultant gain, or loss, whichever may happen to preponderate. In like manner, Bills Receivable are debited with the notes given or drafts accepted for purchases of stock, and credited when these mature and are paid. Bills Payable are similarly credited when the notes of the house, if any, are issued, and debited when they are redeemed and paid.  Boom′erang, an instrument used by the natives of Australia in hunting and war. It is about two feet long, flat on one side and rounded on the other, with a sharp edge. It is made of hard wood bent into a curve. The method of using this remarkable weapon is as follows: taking it by one end with the bulged side downward, the Australian throws it forward as if to hit an object some yards in front. Instead of going straight forward, it slowly rises in the air, whirling round and round in a curved line, until it reaches quite a height, when it begins to fly back again, and, sweeping over the head of the thrower, falls behind him. This surprising motion is produced by the action of the air on the bulging side of the boomerang. The Australians have a remarkable skill in the use of this weapon, and it is said that with it they can almost cut an animal in two.  Boone, a city and county-seat of Boone County, Iowa, 36 miles from Des Moines. In the vicinity are deposits of coal, also fire and pottery clay, and the city is engaged in the mining and shipping of coal and the manufacture of pottery, tiles, brick and flour. Boone has a public library, a hospital and the service of three railroads. Population, 10,347.  Boone, Daniel. For more than a century this famous hunter and Indian fighter and pioneer, has fired the imaginations of the American boy and inspired biographer, orator and poet. Of the hundreds of backwoodsmen who, in Revolutionary days, broke across the Alleghenies, his personality is the most picturesque,