FARMERS', MECHANICS', AND LABORERS' ACCOUNTS. 129 itself, and may occupy the whole of the two pages; or NOTE 2.-The pupil will notice that the latter of the two accounts above given, is not headed like the first. Either of these forms of heading may be adopted. S 9 75 || | 1 Satin Vest for James, July 5 " Making Broadcloth Coat for James, Aug. 13 To 2 Bush. Harvest Apples, Sept. 12 By Cutting 2 Prs. Pants, Dr. Cr. 100 25 .07 3 50 200 .10 50 " .16 103 175 4 00 124. These forms of accounts for whom? The first form. The second. Note 1. Note 2. Account with Gilbert M. Childs. Account with Israel Washburn. Account with Geo. Hubbell. Account with H. McLoud. 125. The important auxiliaries, the Cash-book and Bill-book, have already been presented and explained, and therefore will not be taken up in this place. But the other auxiliaries named in ¶ 7, not having yet been considered, will now be taken up. INVOICE-BOOK. T 126. An Invoice is a written account of the particulars of merchandise, shipped or sent to a purchaser, consignee, factor, &c., with the value or prices and charges annexed. Every merchant will find it greatly to his interest to enter all Invoices, or bills of goods received, upon a book kept for the express purpose, called an Invoice-book. The custom prevails to a considerable extent, of relying for information in this matter, upon the original bill given or sent by the firm of which the goods were bought. But this is not altogether the safer course, as a sheet of paper is more liable to be mislaid or lost than is a bound book. The following is a convenient and compendious form of entering Invoices in this book. At the close of each Invoice should be written the purchaser's name. 1818 Invoice of Goods bought of Stone & Briggs, No. 353 Broadway N. Y., Sept. 1st, 1848, shipped at their risk, and rec'd Sept. 12th, 1818, in good order. Sept. 12. 1 Ps. Blk. Brd. Cloth, 23 Yds., @ 1.50 3150 "3.00 52 50 20 " 2.00 40 00 13 " 1.75 22 75 22 " 2.00 44 00 32 " 120 " do. 1401 " Boxes, 4.50; Cooperage, 1.50; Cartage, 2.00, 220 Errors Excepted. J. L. Newcomb. T125. Auxiliaries. 126. An Invoice. Invoice-book. Custom. Reasons for keeping an Invoicebook. Purchaser's name, where signed. Explanation of Invoice given. MEMORANDUM-BOOK. ¶ 127. This book should be of such form and size that it may bc conveniently carried about the person. It is used to record business transactions, contracts, agreements, and whatever else the owner may be disposed to enter therein. The pages may be ruled of various forms, or left plain, as the nature of the business may require. On the first page should be written the owner's name and residence. The following are convenient forms to have ruled upon a few pages: Feb. 23 To Buffalo. Mar. 15 From Boston. Mar. 13 Geo. A. Curtis. E. Fulton. .05 NOTE. If the above forms require too much room for the Memorandum-book, they may be kept in separate books provided for the purpose. 127. Memorandum-book. Size and form. Forms of pages. Owner's name and residence. Reasons for writing them in the book. 128. Explanation of the form for contracts. Uses of this form. Use in keeping any memorandum of contracts. 129. Explanation of the form for account of work. Reasons for keeping any memorandum. 130. Explanation of the form for postage account. Utility of the practice of keeping memorandums. Note. . EXERCISES FOR THE PUPIL. 133 EXERCISES FOR THE PUPIL. T131. THE pupil may now record in his Day-book the following statements of business transactions, and post the same in due form to his Ledger. All notes, orders, &c., mentioned in these exercises, must be written and filed away, as directed in the notes, ¶ 58. 132. I commenced business, April 4th, 1849, with $800 cash; merchandise in store, $3000; farm of 90 acres, worth $35 per acre; notes against several persons to the amount of $700; mortgage on John Hunt's farm, $100; 1 span of bay horses, 6 years old, worth $300; 1 two horse lumber wagon, $ 80; two buggy wagons, worth $85 each; and sundry farming utensils and household furniture, valued at $850. I owed at the commencement of business, on notes, bonds, and other obligations, $2000. ¶ 133. April 7th. Sold to Brannon Young 4 yards of gray satinet, at $1.25. Sold to Wm. B. Edwards 4 gallons of molasses, at $.50. Sold to Moses Peck 6 copies of Adams's New Arithmetic, Revised Edition, at 371⁄2 cts. 134. April 12th. Sold to Robert C. Nichols, by wife, 1 willow basket, 50 cents, and 4 pounds of madder, at 25 cents. Sold to William Seaver, by son, 1 pair of black worsted hose, for 75 cts., and pound of young hyson tea, at 75 cts. Sold to James W. Prentiss 8 pounds of brown sugar, at 8 cents, and 3 skeins of cotton yarn, at 4 cts. Sold to Wm. B. Edwards 2 pounds of alum, at 10 cts., and 3 yards of satin ribbon, at 25 rts. Sold to J. B. Rempson 1 canister of rifle powder, for 50 cents, and 1 box of percussion caps, for 183 cents. Sold to Avery & Burke, of Rochester, 14 boxes of Buffalo glass, at $2.50 per box, and 4 boxes of Galen glass, at $3.00 per box. ¶ 135. April 25th. Sold to Brannon Young § dozen of 44 inch butts, at $1.25, and 4 dozen of 4 inch screws, at 8 cents. Sold to Wm. B. Edwards pound of calomel, at $2.00, and two ounces of mercury, at 88 cts.; and he paid $2.00 on account. Sold to Moses Peck 1 copy of Cooper's Virgil, for $3.00; 1 Latin Lexicon, for $5.00; anddozen packs of enamelled cards, at $3.00. Bought of James W. Prentiss 8 bushels of potatoes, at 25 cts. Sold to George Wheeler 1 pen-knife, for 50 cts.; 1 razor, for 75 cts.; and 2 pounds of ' coffee, at 16 cts. 136. April 30th. Bought of Avery & Burke, Rochester, 36 pounds of English iron, at 5 cts; 3 pounds of blister steel, at 21 cents.; and 10 lbs. wrought nails, at 20 cts. Sold to J. B. Rempson, by daughter, 6 yards of figured silk, at $1.25; 8 yards of bleached shirting, at 19 cts.; 4 yards of book muslin, at 50 cts.; 2 yards of satin bonnet riðbon, at 45 cts.; and received in part payment, 9 pairs of woolen socks at 38 cts. Sold to Edward Mabie, on definite order of Avery and Burke, Rochester, 4 yards of” superfine black broadcloth, at $4.00, and trimmings for coat, $2.00 Sold to Robert C. Nichols, by Wm. Crosby, 1 Gunter's chain, $8.00, and 1 case of drafting instruments, $4.50. Sold to J. B. Rempson 14 merino wethers, at $3.00. Sold to James B. Todd, on order of Brannon Young, 1 cashmere shawl, for $12.00; 9 yards of bombazin at $1.00; 2 yards of cambric, at 14 cts.; and § yard of silk velvet, at $5.00. |