As you begin this study, let it be your fixed determination to excel. A good knowledge of the principles of Book-keeping, and skill to apply them in real business, will be the most effectual means which you can employ to gain a ready passport to respectable and lucrative. situations. Such acquirements, with diligence, perseverance, fidelity, and an uncompromising integrity, will be your most valuable capital.

1. Be careful to spell all your words correctly; mistakes here will awaken suspicions that you are careless in other respects.

2. Cultivate a legible and elegant style of penmanship. This work is prepared with special reference to this, as every thing which you are required to copy furnishes a specimen for your imitation in the art of penmanship.

3. Make yourself familiar with the most concise, perspicuous, and business-like forms of expression in recording all your transactions.

4. Do every thing with the same attention to accuracy, ne itness, and order, as would be important in actual business. It is only in this way, that you will be sure to orm correct business habits.

5. When you enter upon business, see that your books are kept up promptly with all the transactions of the establishment, and that they contain, in sufficient detail, a plain and truthful record of all your pecuniary affairs.

COMMERCIAL ABBREVIATIONS.

The following is a list of the abbreviations used in this work, and those commonly used in Book-keeping:

FORM FOR FARMERS.

THIS Form requires but one book, in which two pages opposite each other are appropriated for each individual account. The name of the person should be written in a bold hand at the top of the page, and the letters Dr. at the right of the name on the left-hand page, and Cr. at the right of the name on the right-hand page. Each page should be divided by perpendicular lines into five spaces, the first for the month, the second for the day of the month, the third for the items, the fourth and fifth for dollars and cents. Whenever you trust the person with any thing, the date, name, and value of the thing should be placed on the left-hand or debit page; and whenever he pays or trusts you with any thing, the date, name, and value in dollars and cents should be placed on the right-hand or credit page of his account.

For example, if, on the first day of January, 1848, you sell I. H. Jameson five bushels of wheat at one dollar and twentyfive cents a bushel, and on the fifteenth day of February following he pays you four dollars; on the fourth day of March you sell him twelve pounds of butter at fifteen cents per pound, eighteen pounds of cheese at eight cents per pound, and ten bushels of oats at thirty-one cents per bushel; and on the first day of May he pays you cash five dollars,-the entries would be as follows:

All the accounts should be kept in the above manner, and on the first day of January, or of some other month, in each year, should be settled, and the book balanced.

In settling with a person, if he pays you in cash, or gives you his note to balance his account, give him credit accordingly. If you pay him cash, or give him your note to balance, charge him accordingly. If the account is not balanced by cash paid, or note given, it should be done by giving the person credit, or charging him with enough to balance it. For instance, if you find that he is owing you, give him credit for the amount "By Balance," and charge the same to him in the new account. If, on the other hand, you find that you are owing him, make him debit for the amount "To Balance," and credit him with the same in the new account.

The first account on the following pages is with a merchant, and is explained on the same pages.

The second is an account with a dealer in boots and shoes, and kept in the same manner as the one with the merchant. You find, on settlement, that he owes you four dollars and twelve cents. You then give him credit "By Balance" for that amount; and after adding up the columns, and drawing the lines as before directed, you make him debtor "To Balance" in a new account opened on the same page.

The third is an account with a day-laborer. On settlement, you find that you owe him thirteen dollars and fifty-two cents, which you pay in cash, and balance the account accordingly. The fourth is an account with a harness-maker. On settlement, you find that you owe him seventeen dollars and ten

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cents, for which you give him your note payable in six months, and balance the account accordingly.

The fifth is an account with a hired man. On settlement, you find that you owe him forty dollars and sixty-nine cents, of which you pay in cash fifteen dollars and sixty-nine cents, and give your note for twenty-five dollars, due in three months, and balance the account accordingly.

The sixth is an account with a blacksmith. On settlement, you find that you owe him five dollars fifty-four cents, which you pay in cash, and balance the account accordingly.

The seventh is an account with a merchant tailor. On settlement, you find that you owe him four dollars and seventyeight cents, which you pay in cash, and balance the account accordingly.

acres.

The eighth is an account with a corn-field, containing five It is made debtor for every expense incurred, such as manuring, plowing, harrowing, cultivating, planting, seed, hoeing, harvesting, threshing, marketing, and interest on the value of the land, and is credited for what the crop produces. The difference between the Dr. and Cr. sides of the account shows, of course, the gain or loss on the crop. The balance of this account shows a profit of forty-seven dollars fifty cents on five acres of corn.

The ninth is an account with Pork, and is made Dr. for every expense incurred, from the purchase of the hogs to the marketing, and is credited for what the pork produces. The balance of this account shows a profit of thirteen dollars thirty-four cents in fattening five hogs.