| XXX | (*A) | XXX |
(*A) B O O K - K 14. When you pay upon lofing a wager ; xr when you lofe upon exchange, that is, put off a piece'of coin
P
I N G. A.K^ adly, Debtor and Creditor applied in proper foreign trade. Proper foreign trade comprehends, 1. The/hipping of % fattor. 2. Advices concerning them from the 3. Returns made hy the faftor to you. Prob. 1. G. Debtor Creditor applied in /hipping off go.ds to a /after. In all cafes, voyage to is Dr; but the Cr. varies, according as the goods fetpped off are already entered in your books, 01 prefently bought; and that again,
- her for ready money, c on time, fcc.
Cafe x. If you ihip off goods v Voyage Dr to Sundries, 1 To ththe rtfye&ivz Goods, for their value, ToCa/h, for cultom, inlurance, and all other 2 If you buy -a cargo for ready money, and flvip it off mediately, without entering the purchafe in your books, ter Voyage Dr to Ca/h, for prime coft, and ail charges. 3. If you buy goods on time, and Ihip them off, without entering them in your books, enter Voyage Dr to Sundries, viz. To Seller, or Sellers, for value of the goods, To Caff, for charges at (hipping. If you (hip off a cargo, made up partly of goods from your own warehoufe, partly of Voyage Dr to Sundries, viz. To Goods your own, for their To S Her or Sellers, for value of the goods bought, To Caff, for all charges. Jan. c d
x. 2. H. I.vice from yourjal e^applied, upon a H § I. The cafs of the fir/l advice. In all cafes of the firft advice, Voyage to is Cr ‘ but the Dr varies, according to the naiure of the advice. C/e 1 If the hrftadv.ee be, That A B. has recei AB accompt of goods Dr to Voyage, for the ium the (aid voyage was formerly charged with 2 If the (irft a vice be That A. B has received the goods, and fold them for ready money enter A. B my accompt current Dr to Voy ge. for the neat proceeds ; that is, the fum due to you, after the fa&or’s commilBon and all charges are deduced. Sep. 22. 3. if
