| XXX | (*E) | XXX |
(*E) B O O K - K for ornament, making it Dr on the left fide of the folio, and Cr on the right. 3. Record the date in the columns on the margin of the Dr fide, and write the Cr with the word To prefixed to it, immediately below the title, or other articles formerly ported ; and complete the entry in one line, by giving a fiiort hint of the nature and terms of the tranfatlion, carrying the fum to the money-columns; and infert the quantity, if it be an accompt of goods, <bc. in the inner columns, and the referring figure in the foliocolumn. 4. Turn next to the creditor of the Journal port, and .proceed in the fame manner with it, both in the Index and Ledger; with this difference only, that the entry is to be made upon the Cr fide, and the word By prefixed to it. 5. The port being thus entered in the Ledger, return to the Journal, and, on the margin, mark the folios of the accompts, writing the folio of the Dr above, and the folio of the Cr below, a fmall line drawn between them, thus, *. Fhefe marginal numbers in the Journal are a kind of Index to the Ledger, and are of ufe in examining the books, and on other occafions. 6. In opening the accompts in the Ledger, follow the order of the Journal ; that is, beginning with the firft Journal poft, allow the firll fpace in the Ledger for the Dr of it, the next for the Cr, the third for the Dr of the following port, if it be not the fame with fome of thofe already opened ; and fo on till the whole Jonrnal be tranfported. The above fix rules are formed for fimple ports, where there is but one Dr and one Cr; but may cafily be applied to complex ones: e. g. In ports where only one of the terms is complex, the fimple terra is entered Dr to, or Cr by Sundries or Sundry-accompts, referring to the Journal for particulars. And the fingle Drs or Crs of the complex term, are each of them, in their refpeffive accompts, entered Dr to, or Cr by the fimple term. A.gain, in ports where both terms are complex, each particular Dr and Cr are entered Dr to, or Cr by, Sundry accompts, with a reference to the journal, as before. And here obferve, that an article of Sundry-accompts has no referring figure in the folio-column, becaufe it refers to feveral accompts: But this deleft is fupphed by the marginal numbers of the Journal, which muft ftill be confulted before the particulars of the indefinite article can be be known. Ho 10 to tranfpofe an account from 'One folio to another. When the fpace allotted for an accompt proves too little : that is, when either the Dr or Cr fide, or both, are fo charged and filled with articles, that they can hold no more ; theacconipt muirt be tranfpofed to a new fpace: Which may be done by one or other of the methods following. . 1. In all accompts that have inner colamns for the •■quantities, fuch as Accompt of goods, ire. .add up both
F. E P I N G. the Dr and Cr fides, and charge the new accompt Dr to the old, for the total of the Dr fide; and make the old accompt Dr to the new, for the total of the Cr fide. Thus the old accompt will be evened ; that is, the fums and quantities on both fides will be equal; and the new accompt will exhibit the fame films and quantities on its Dr and Cr fides, that the old did, before it was tranfpofed. 2. In accompts that have no inner columns, fuch as Perfonal accompts, Cafti-accompt, Profit and Lofs, &c, where the difference betwixt the two fides is only confidered, it is fufficient, after adding up both fides, as before, to carry the balance or difference only to the new accompt, by making it Dr to the old, for the faid balance, if the Dr fide of the old be heavieft ; but if the Cr fide be heavieft, then charge the old accompt Dr to the new. See N° 1. and 61. Aote. The number of the folio on which the new accompt is opened, muft be inferted in the Index, and alfo in the folio-column of the old accompt; and again, the folio-number of the old muft be written in the folio-column of the new ; that the accomptant may readily turn from the one to the other, as occafion requires, Hqvj the Books are examined. An accomptant rtiould be at all imaginable pains in filling up the books, to make them exaft and correft: But as errors nauft happen, the examination of the books after they are written up becomes ablolutely neceffary. 1. The Wafte-book being the firft and fundamental book, the only means left for difeovering errors in it, are, a careful reading of it, and comparing it with the accomptant’s memory, or the Book of letters, or Letters of correfpondenis, Bills, Invoices, iye. ; or pethaps fome accident or circumftance may happen to bring things to remembrance. And this, with carting up the fums of money anew, is all that can be done. 2 In revifing the Journal, compare each poft with the Warte-book, to fee if the fums of money be right, and whether the narrative or reafon of the entry be juftly expreffed. Next, Confider whether the true Dr and Cr are affigned; and, after having thus narrowly examined the ports, and correfted what happens to be wrong, return to the Warte-book, and, on the margin oppofite to the revifed port,, make a dalh with the pen, thus, /, to fignify that the Journal has been compared with it, and found right. 3. The or examined, it with the Ledger Journal,is inrevifed the manner followingby comparing Tak the Journal, and, beginning with the firft poll, turn (as the marginal numbers direft) to the folio of the Ledger where the Dr of the faid poft ftands, and fee whether it b • duly entered: And, upon finding it right ret urn to -he Journal, and affix to the marginal number of the faid D. a dot or point, thus [.], to (hew that it ha? been examined. Next, Turn to the folio where the Ct is ported, and, upon finding it right, or after corre. ling it if wrong, return to the Journal, and affix a dot to its referring
