Obrazy na stronie

per C.wr.?

per yard?

per cent.?

57 How many bushels of wheat at idol. 12cts, per bushel can I have for 81 dole. 76 cts.? - answer 73 bushels.

58 What will 94C.wt. of iron come to at 4 dols. 97 cts. 2 ms. per C.wt.

answer 467dols. 36cts. 8ms. 59 What will 27C.wt. of iron come to at 4 dol. 56 cents

answer 123


12 cts. 60 How much will 281 yards of tape come to at 9


answer i dols 52 cts. gms. 61 What wiil 371 yards of broadcloth come to at s dols. 79 cts per yard?

answer 2184 dols. 9 cts. 62 How much will 291 yards of mode come to at 75 cts. per yard?

antwer 22 dols. 19 cts. 5 mills. 63. What will 32,625 feet of boards come to at 8 dols. 25cts per M.?

answer 194 dols. go cts, 6 ms. 64 When a man's yearly income is 949 dols. how much is it për day?

answer z dols. 60 cts. 65 At 41 per cent. what is the commission on 1525 dots.?

answer 68 dolg. 62 cts. 5 ms. 66 What is the interest of 456 dollars for 1 year, at 6

answer 27 dols. 36 cts. 67 At 5 dols. 50 cts. per M. what will 21,186 feet boards come to?

answer 116 dols. 52 cts, 3 ms. 68 When boards are sold at 18 dols. per M. what is it

answer i cent 8 mills. 69 A charter-party for a vessel of 186 tons commenced on 28th of May, and ended on the roth of O&tober following: what does the hire amount to for that time, at z dols. per ton per month of 30 days? answer 1686 dols. 40 cts.

70 What is the commission on 2176 dols. 5očts, at 21 per cent.?

answer 54 dols. 45 cts. 2ms. 71. The sales of certain goods amount to 1873 dols. 4octs. what is to be received for them, allowing 2 per cent. for commission, and & per cent. for prompt payment of the neat proceeds ?

aaswer 1821 dols. 99 cts. 9 ms. 72. What is the premium on 1650 dollars at 12 per cent?

answer 198 dols. 73 What is the premium of insuring 1250 dols. at 7per Cont.?

answer 93 dols. 75 cts. 74 What is the premium of insuring 4500 dollars, at 25

answer 1125 doks. 75 What is the premium of insuring 1650 dols. at 153

answar 255 dols, 75cts.


per toot?


per cent !

per cent


BOOK-KEEPING, ACCORDING TO THE METHOD OF SINGLE ENTRY. WITH a description of the Books, and Directions for using

them : very useful either for young Book-keepers entering into business, or for masters to teach in their Schools.



T is very necessary that almost every person who is in

tended for business should learn a course of Book-keeping of this kind, because it is used in almost every shop. The Italian method alone is not sufficient ; for it is a constant complaint among the merchants, and others, who use this method, that their boys, having learnt only the Italian method, when they first come to business, are almost as ignorant in the management of their books, as if they had never learnt any method at all. There are some boys who have not time to learn, or perhaps a capacity to understand a complete course of the Italian method; there are also, many intended for such kinds of business, as that the Italian method would be thrown away upon them: To all such then, this method will be very useful. And even supposing a boy is intended for a business which requires the Italian method a. lone, I would, notwithstanding, have him taught this method first, if it were only to facilitate his acquisition of the other. This method is so easy, that it may also be taught in a few weeks time to young women as well as young men.

The forms of the books may be sufficiently known by inspection.-In the day-book, every person's name is set down Dr. To the things he receives from you on trust, and Cr. By those which you receive from him. In the margin of the day-book are written the pages where the accounts stand in the ledger: Instead of these marginal figures, some make only a stroke or dash with the pen, to shew that the account bas been posted, that is, entered in the ledger; but it is better to use the figures, for they shew, not only that the account has been posted, but likewise where to find it in the ledger, without looking in the alphabet. In the day-book I have


set down only the total amount of all the articles of each day, collected into one sum ; having purposely omitted the amount or value of each single line or article, every one of which the learner is to compute by way of exercise, and as it were in real trade, and enter in their proper columns in the day-book as he copies it out. Then the printed sum totals will shew him if he has computed the particulars rightly.

I have entered in the day-book what is received as well as what is delivered, which is absolutely necessary in teach. ing; for the learner ought to make out all his own ledger from his day-book.

There are several other books kept by most merchants, as the cash book, the book of house expences, the invoice-book, &c.

Directions for the Learner. Having ruled your books in the proper form, copy into the day-book one month's accounts; then calculate them upon your slate or waste paper, to find if they be rightly cast up, and to exercise you in calculations. Next rule your slate or waste paper, in the form of the ledger, and upon it post the accounts that were copied in the day-book, with their dates prefixed; observing to set on the Dr. side of each person's account, those accounts to which he is Dr. in the day-book, and on the Cr. side, those by which he is Cr. And if any account consist but of one article, you are to express it particularly, with its money, in the columns; but jf of several, write To or By sundries, placing the sum of the amounts of all the articles in the columns. After the ac. counts are, by correcting, if necessary, placed according to the teacher's mind, transcribe them into your ledger, leave ing a proper space under each person's name to receive more accounts. Then, under the proper letters in the alphabet, enter those names with the pages where they stand in the ledger; and lastly, write the ledger pages to the several accounts in the day-book. Do the same with the next month's accounts; and so on, till the whole be finished. But observe that you must not enter any person's name down again which has been entered before, till the space signed to it shall be filled with articles; and then the account must be transfered to a new place, as you may observe is done with Jane Strawberry's account.


first as

When the first ledger, titled A, is filled with accounts, you must, as is done with the following ledgers, transfer the unbalanced accounts to the second ledger, titled B, and so on, according to the order of the letters of the alphabet ; and at the end of the old ledger draw out a balance account, placing your debts on one side, and


credits on the other.

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1st month 1, 1810.

D.c. D. c. 1 James Elford, of Lancaster, Dr. To 15 yards of fine broad cloth at 4,25 24 superfine ditto


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James Wilson, Scboalmaster, Dr. TO 6 American Tutor's Assistant at ,56 3 dozen Copy-books

1,50 2 quires Foolscap writing paper

Quire Thick post




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