The several Books should be posted up to the same date, and at the same time; care being taken not to post any part of a transaction from each of the two Books in which it may sometimes be noticed. (See Cash Book entries for Oct. 8, 17, 21; and also, entries under the same dates in the Book referred to by the Initial letter. The first statement in the Day Book is made up of the balances and goods shown by the student's Ledger in the last exercise, and therefore, if he posts under the old accounts he must not post this statement. The Cash, Merchandise, and Bills are passed to their places in the other books. The Student should continue the Memorandum of Bills as they are given and received from Oct. 1. (Art. 41, 26, 35, 31, 39.) Received per Princeton from Liverpool account sales of goods consigned to Peyton & Co. July 6, 1851 Net proceeds due Dec. 10, 1851 Shipment to Liverpool Co. A, Charges Nov. 10 Cartage per bale .08. Petty charges.. Commission. 22 Peyton and Co's. sales for charges, Brokerage $321.64, Cooperage $39.40. 361.04 Advertising and postage Our commission at 3 per cent. Int. to Dec. 29 on charges C.B. 6.38 1,058.02 36.87 D.B.) 10.25 1,472 56 Havana, on acct. of Co. A, an Invoice of Sugar (See July 29) 23 Mdse. Co. A, per Cromwell, is chargable with Dec. 24 Received from Brown & Co. New Orleans, account sales of 800 banels Flour shipped per May Flower. Net proceeds due Jan. 10, 1852 25 Received from Hampden & Co. Boston, account sales of 60 bales Cotton per Manhattan. Net proceeds due Dec. 29 1851 Received from J. Barnum account sales of 150 barrels Pork shipped to Havana on account of Net proceeds due Jan. 15 1852 Co. A. (See Second Entry under Sept. 16.) 28 Received from Woolworth & Co. account sales of 592 barrels Beef shipped per Reindeer to Havana. Not proceeds due Jan. 3 1852 Received from G. Dunlap account sales of 500 bales Cotton shipped per Astoria to Liverpool on account of Co. A. Net procceds due Jan. 20 1852 (See Second Entry under Sep. 16) Our arrangements with Jeremiah Barnum, Havana; and George Dunlap, of Liverpool, have this day terminated, and we have therefore dered to each an Account Current/Art. 48) 30 ren Luther Halsted has failed and his note is 2,936 21 3,161 39 2,640 7,340 34,450 60 worthless 253 Dec. 31 Closed account of G. Black, Paris, by Set of Exchange, at sight, in his favor, on Peyton & 4,516 36 Closed account of Morgan & Co. Liverpool, by сп Closed account of Hampden & Co. Boston, by draft at sight, in favor of J. L. Jackson, (Art. 9)- 24,996 86 3,161 39 |