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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.)

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Statement of Resources and Liabilities, Oct. 1.

1851. Cash on hand...

59,908.87 in Mechanics Bank

1,658.65 Bill's Receivable, Nos. 1, 2, 3 and 4 1p. 88).

3,640.00 S. L. Jackson

1,937.00 Geo. Davidson

8,349.00 Geo . Dunlap

8,084.39 7. Barnum

3,550.23

1,000.00 Brown g Co.

5,600.00 Shipment to Liverpool valued at --71,464.20 Ship Princeton

-39,000.00 Merchandise hand

-14,000.00

Wm. Page

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$ 211,192,34 H. Bronson, We owe him....

99,189 46 Wm. Milman

56,745 21 F Murdock

84,300197 G. Black

4,516 36 J. Tappan

5,466 89 E. Madison

650 00 Bills Payable

, Nos. 1, 2, 3, 4 and 5, 12. 838)

19,224 20 Emerson g Co. We owo thom. ..

11,099 25

211,192 34 Oct. 25 Morgan | Cois Sales for charges Postages and Advertising.

3.19 Brokorage.-

29.61 Our commifsion at 3 per cent. --924.74 Interest to Dec. 26 on charges (C.B.) 125.08

(D.B.) 11.54 1,094 10 Rendered acct, sales / Art. 47,52)

on us at 30

650

account

Oct. 98 Accepted E. Madison's drafi

days

31 Received per Princeton from Liverpool sales of goods consigned « Peyton g Co.

to
July 6, 1851
Net proceeds due Dec. 10, 1851.

Nov. 10
Shipment to Liverpool Co. A, Charges

Cartage per balé.08.
Petty charges.
Commission..

63,426 37

on

40.00
3.50

.535.53

579 03

22

Peyton and Cós. sales for charges,

Brokerago $394.64, Cooperage $39.40. 361.04
Advertising and postage-

6,38 Our commifsion at 3 per cent.

4,058.02 Int. to Dec. 29 on charges (C.B.

charges (C.B.) 36.87

(D.B.) 10.25 Rendered acct. sales / Art. 47,52)

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1,472 56

23

5,466 89

Accepted f. Tappen's draft on us in

on us in favor of Jackson g Co. at 10 days

Dec. 10 Received

per

Cromwell, from J. Barnum, Havana, on acct. of Co. A, an Invoice of Sugar (See July 29)

6,375 34

23

Mdso. Co. A, per Cromwell, is chargable with

the following:
Labor 08.34, Cooperage 17.22......... 85.66
Our commifsion..

-450.47
Interest to Feb. 92...
Rendered acct, sales / Art. 47,52)

11.03

54716

Dec. 94
Received from Brown & Co. Now Orleans,

account sales of 800 barrels Flour shipped per
May Hower.

Nét proceeds due Jan. 10, 1852

2,93621

25

Received from Hampden g Co. Boston, account

sales of 60 bales Cotton per Manhattan. Net proceeds duc Dec. 29 1851

3,161 39

Received from J. Barnum account sales of 150

barrels Pork shipped to Havana on account of Co. A. Net proceeds duo fun. 15 1852

Jan. (See Second Entry under Sept. 16.)

2,640

Received from Woolworth g Co, account sales

of 592" barrels Beof shipped per Reindeer to Havana. Net proceeds due Jan. 3 1858

7,340

11

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

34,450 60

(See Second Entry under Sep. 16)

11

Our arrangements with Jeremiah Barnum, Ha.

vana ; and George Dunlap, of Liverpool, have this day terminated, and we have therefore ren dered to each an Account Current / Art. 48

30

Luther Halsted has failed and his note is

worthless

953

Dec. 31
Closed account of G. Black, Paris, by Set of

Exchange, at sight, in his favor, on Peyton &
Co. Liverpool, (Art. 9)

4,516 36

Closed account of Morgan g Co. Liverpool, bag

Sd of Exchange at 30 days, in his favor,
Peyton and Co. Liverpool, (Art. 9) ---

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24,996 86

17

Closed account of Hampden y Co. Boston, by

drafi at sight, in favor of f. L. Jackson, (Art. 9)

3,161 39

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