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 BOOLAK BOONDEE 81 unconnected with the principle and proof of accounts. The most indispensable preliminary in the process of bookkeeping is the registra- tion of all the data of which the accounts are composed in chronological order, and in lan- guage as clear and concise as possible. The subsidiary books in general use are : The cash book, which contains a daily record of the re- ceipts and payments of money ; the bill book, which contains a daily record of the bills, notes, or acceptances received and issued ; the invoice book, which contains the particulars of goods purchased, and is simply a transcript of the invoices or bills of parcels ; the sales book, which contains the particulars of goods sold on credit, or shipped abroad on consign- ment; the day book, which is used to record such transactions as do not properly belong to either of the other subsidiary books. The journal is a record of the transactions com- piled from the subsidiary books, daily, weekly, or monthly, as may be expedient. The rules for distinguishing the accounts which are to be debited and credited are inferred from the ar- rangement of the ledger. The thing received, or the person accountable to you, is debtor ; the thing delivered, or the person to whom you are accountable, is creditor ; thus: 1. The person to whom anything is delivered is debtor to the thing delivered when nothing is received in return. Therefore, when money is paid, the receiver is debtor to cash ; when goods are sold upon credit, the purchaser is debtor to goods. 2. The thing received is debtor to the person from whom it is received when no- thing is delivered in return. Therefore, when money is received, cash is debtor to the payer ; when goods are bought on credit, goods are debtor to the seller. 3. The thing received is debtor to the thing given for it. Therefore, goods bought for ready money are debtor to cash; when goods are sold for ready money, cash is debtor to goods. 4. When one person delivers anything to another on your account, the person who receives the value is debtor, and the person who gives it creditor. BOOLAK, Bonlak, or Bulak, a town of Egypt, on the Nile, 1 m. N. W. of Cairo, of which it is the port; pop. about 5,000. In 1799 it was burned by the French. Mehemet Ali rebuilt it, and established extensive cotton-spinning, weaving, and printing works, a school of engi- neering, and a printing establishment, renowned for its productions in Arabic, Persian, and Turkish, from which is issued a weekly news- paper in Arabic. The town contains a naval arsenal, a dockyard, and a custom house, and is surrounded by the country residences of nu- merous Egyptian grandees. liOOI.I M>MIIII U. or ItiilimiMiuliiir. I. A British district of Hindostan, in the Northwest Provinces, division of Meerut; area, 1,823 sq. m. ; pop. about 800,000, more than three fourths Hindoos. It has a level surface, slo- ping gradually to the southeast, with a slight ridge rising between the courses of the Jumna and the Ganges, which, with the Hindon and the East Kali-Nnddee, are the principal rivers of the district. The climate is subject to ex- tremes unusual in that latitude. Domestic quadrupeds attain scarcely half the size of those in Bengal and Bahar. Cotton grows well, and constitutes the staple production. The other products are indigo, sugar, tobacco, wheat, barley, millet, and several kinds of pulse. Boolundshahur formed part of the ter- ritory acquired by the French adventurer Per- ron. He was routed by the British in 1803, when this district and other possessions were ceded to the East India company. II. Or Itiirrun, the chief town of the district, situated on the Kali-Nuddee, 40 m. S. E. of Delhi ; pop. 12,000. It has a bazaar and considerable traffic. It was one of the centres of the sepoy rebellion of 1857. BOOM, a town of Belgium, in the province and 10 m. S. of Antwerp; pop. in 1866, 10,- 064. It is situated on the Rupel, at the junc- tion of the Brussels canal, and has an active transit trade. It contains a college, brick and tile works, tanneries, breweries, and various other manufactures. BOOMERANG, Bomerang, or Women, a missile for war, sport, or the chase, used by the abo- rigines of Australia. It consists of a piece of very hard wood about 2 ft. long, 2J inches wide, and of an inch thick, bent to a parabo- lic curve, the ends rounded, and one side con- Boomerangs. vex, while the other is flat. It is taken in the hand by one end, with the convex edge for- ward and the flat side up, and projected as if to hit an object directly in advance. It gradu- ally rises, rotating rapidly, and finally takes a retrograde motion and falls behind the projec- tor. Its effective use requires a skill that Eu- ropeans find it next to impossible to acquire. BOONDEE, or Bundi. I. A native state of Rajpootana, Hindostan, under British protec- tion, separated from Kotah on the E. by the