ADVICE To the WOMEN and MAIDENS OF LONDON Shewing that instead of their usual Pastime and education in Needle-work Lace and Point-making it were far more Necessary and Profitable to apply themselves to the right Understanding and Practice of the method of keeping books of account whereby either single or married they may know their Estates carry on their Trades and avoid the Danger of a helpless and forlorn Condition incident to Widows With some Essays or rudiments for young beginners in twelve Articles By one of that Sex LONDON Printed for Benjamin Billingssley at the Printing press in Cornhill 1678. ADVICE To the WOMEN and MAIDENS OF LONDON Ladies and Gentlewomen PErmit one of your Sex to give you as far as her small knowledge will reach some hints to the right understanding and use of Accounts an Art so useful for all sorts sexes and degrees of persons especially for such as ever think to have to do in the world in any sort of Trade or Commerce that next to a stock of Mony Wares and Credit this is the most necessary thing Nor let us be discouraged or put by the inspection thereof by being bid meddle with our distaff for I have heard it affirmed by those who have lived in forraign part that Merchants and other trades men have no other Book-keepers then their Wives who by this means the Husband dying are well acquainted with the nature and manner of the trade and are so certain how and where their stock is that they need not be beholden to servants or friends for guidance And for telling us that the government of the House appertains to us and the trades to our Fathers or Husbands under favour the one is to be minded and the other not neglected for there is not that danger of a families overthrow by the sause wanting it's right rellish or the Table or Stools misplac't as by a widows ignorance of her concern as to her estate and I hope husbands will not oppose this when help and ease is intended to them whil'st living and safety to their name and posterity after death except they have private trades too much in mode whereof they would have their wives wholly ignorant In such a case indeed one that knows not that one and two make three suits best And let us not fear we shall want time and opportunity to mannage the decencies of our house for what is an hour in a day or half a day in a week to make inspection into that that is to keep me and mine from ruine and poverty Methinks now the objection may be that this art is too high and mysterious for the weaker Sex it will make them proud Women had better keep to their Needle-work point laces c. and if they come to poverty those small Crafts may give them some mean releif To which I answer That having in some measure practised both Needle-work and Accounts I can averr that I never found this Masculine Art harder or more difficult then the effeminate achievements of Lace-makeing gum-work or the like the attainment whereof need not make us proud And God forbid that the practise of an useful Virtue should prompt us to a contrary Vice Therefore if I might advise you you should let the poor serve you with these mean things whilst by gaining or saving an estate you shall never be out of capacity to store your selves more abundantly with those trifles then your own industry in such matters could have ever blest ye And now Gentlewomen I give you those rudiments of Accounts which are the subject of this little pamphlet and transmit this learning to you the best I can in the self same manner as it came to me Know then that my Parents were very careful to cause me to learn writing and Arithmetick and in that I proceeded as far as Reduction the Rule of Three and Practice with other Rules for without the knowledge of these I was told I should not be capable of Trade and Book-keeping and in these I found no discouragement for though Arithmetick set my brains at work Yet there was much delight in seeing the end and how each question produced a fair answer and informed me of things I knew not Afterwards I was put to keep an exact account of the expence of House-keeping and other petty Charges my Father made it my office to call all persons to an account every night what they had laid out and to reimburse it them and set all down in a book and this is the way to make one a Cashier as they are termed and one that can keep a fair account of receipts and payments of Money or Cash-book is in a good way towards the understanding of Book-keeping Shee that is so well versed in this as to keep the accounts of her Cash right and dayly entred in a book fair without blotting will soon be fit for greater undertakings Now in regard that other learnings do depend upon this petty Cash account I find it therefore convenient to give you an example of a moneths expence and you will thereby see what further use may be made of it afterwards Therefore to begin my Father gives me at several times in the moneth of January the sum of 21 l. 17 s. 11 d. the account of the expences whereof is as followeth Expences in January 1676. Â Â fol l. s. d. January 1. Paid for a book to keep these accounts 12 4 Â For 3 dozen of Candles 10 16 9 Â To the Scavenger 3 m to Christmas last 11 1 6 Â For 2 bushels of Meal 9 11 Â For a hood scarf apron and gloves 11 18 6 Â Coach hire to Westminster 12 1 6 Â For 12 larks and 18 snits 8 2 10 Â Given a Maid that brought a present 12 1 Â Bor Beaf and Bacon 8 4 4 Â For 30 Eggs 9 1 6 Â For Roots and Herbs 9 8 Â For drinking glasses 11 1 6 Â For Oysters 8 1 6 Â For a Knife and Fork 11 1 8 3. Given to new Bedlam 12 2 Â For Almonds and Rice 10 1 Â For Eyewater 10 4 4. For a Leg of Veal 8 7 Â For Salt Fish and Smelts 8 5 6 Â For Herbs and Sallet 9 1 Â For a pound of Butter 9 9 Â For earthen ware 11 5 Â For oil Vinegar and Anchovis 10 1 6 Â For mending a hearth 10 1 7 Â For a pound of Sauciges 8 8 Â carried over 4 6 4 1676. Brought over 4 4 6 4 Janu. 5. Given to the poor 12 1 Â For a quart of white-wine 8 1 Â To a Physitian 10 10 Â For thred laces 11 6 Â To two washer women 10 3 Â For 2 pound of Sauciges 8 1 6. For Fish 8 6 Â For a twelf-tide cake 9 3 9 Â For Bread 9 2 Â For Soap and Bluing 10 1 Â For Ale 8 4 Â For Fagots 10 4 Â For Needles 11 1 Â For Trolly
lace 11 7 6  For Bacon 8 1 6  For Eggs 9 6 8. For Meal and Flower 9 11 6  For a peice of Tape 11 1 2 For Fish 8 1 3  For Sand and Fullers earth 11 1 4  For Salt 10 8  For a Mop and brooms 11 1 5 9. For Riband and Tape 11 6 2  For Soap 10 8  For a knuckle of Veal 8 1  For mending the Floor 10 1 6  For Mustard 10 2  For Apples Roots and Herbs 9 9 10. For small coal and matches 10 8  For Brand 9 4  carried over  7 8 11  Brought over 5 7 8 11 1676 To a Porter 12 6 Janu. 11. Oatcakes and wheat 9 1 1  For thirty eggs 9 1 6  For Saucidges and links 8 2 4  For a Mum-glass 11 5  To the poor 12 1  For Veal for broath 8 1 1 12. For fish and Anchovis 8 3 4  For bread and barley 9 4  For sallet and shalots 9 3  Paid the milk-womans score 9 1 2  For two pound of Sugar 10 1 1 13. For a Chalder of Coals 10 1 1 6  For bone-lace 11 2 2  For Veal Pork tripe c. 8 17 6  For Mutton 8 16  For Oatmeal 9 1  For Herbs 9 9 15. For a hood tape and thred 11 10 3  To a porter 12 6  For two pound of butter 9 1  For fish 8 2 4  For a bottle of Vinegar 10 6  A quarters wages to the Maid end Christm 9 1 17. For Beef and Mutton 8 4  For a Pullet 8 1 3  For herbs and roots 9 1 5 19. For a peticoat 11 1 13  For bread 9 4  For fish 8 4  For Broadcloth 11 18 6 20. For Riband 11 1 8  carried over  15 17  brought over 6 15 17 2 1676. To a servant that brought a present 12 1 Janu. 20. For soap and fullers Earth 10 6  Yest for brewing 8 4  A pint of white wine 8 6 22. For ten bushels of Mault 8 1 10  For bread 9 4 23. For Veal Calves Head c. 8 5 6  For Calico and Sewing Silk 11 1 25. Given a Child 12 6  For Ribband Silk and Purle 11 4 9  For Fish 8 1 10 27 For Pease 9 9  For Anniseed-water 10 5  For Meal and Flower 9 13 29. For Shooes to the Children 11 3 4  To the Minister 11 12  For Paving the Street 11 1 1 6  A Quarter to the Poor due at Christmas 11 2 6 30. To a Physitian 10 10  To the Apothecary 10 5 6 31. For the River-water to Christmas 11 5 8  Total 21 17 11 Thus much for the particular Account of the Expences in January amounting to 21 l. 17 s. 11 d. Which being past and allowed I am required to draw out in another form and to make out in particulars how much thereof is Expended in Meat how much in Bread and Meal how much in Fish c. And so to subdivide and branch out this Account into as many parcels as is convenient to shew which way my Money goes and put me upon Considering how I may lessen my Expences for the time to come The Form of this Account is as followeth See the Reason of the Figures preceding the Column of Money in pag. 14. Flesh fol l. s. d. 4 2 10 4 4 4 4 7 4 8 5 1 5 1 6 5 1 6 2 4 6 1 1 6 17 6 6 16 6 4 6 1 3 7 5 6  3 6 Fish 4 1 6 4 5 6 5 6 5 1 3 6 3 4 6 2 4 6 4 7 1 10  16 7 Drink 5 1 5 4 7 4 7 4 7 6 7 1 10  1. 12. 2 Bread and Meal fol l. s. d. 4 11 5 3 9 5 2 5 11 6 5 4 6 1 1 6 4 6 1 6 4 7 4 7 9 7 13  2. 5. 5. Butter Cheese Milk Eggs. 4 1 6 4 9 5 6 6 1 6 6 1 2 6 1  6. 5. Fruits Roots Herbs 4 8 4 1 5 9 6 3 6 9 6 1 5  4. 10 Wages 6 1 Oyl Salteries and Pickles fol l. s. d. 4 1 6 5 8 5 2 6 6  2 10 Groceries 4 1 6 1 1  2 1 Fire and Candle 4 16 9 5 4 5 8 6 1 1 6  1. 19. 3 Laundry 5 3 5 1 5 8 7 6  5 2 Physick 4 4 5 10 7 5 7 10 7 5 6  1. 6. 3 Repair of House Goods 4 1 7 5 1 6  3. 1. 〈◊〉 Ware fol. l. s. d. 4 1 6 4 5 5 1 4 5 1 5 6 5  5. 1 Durable Houshold-stuff 4 1 8 Apparel 4 18 6 5 6 5 1 5 7 6 5 1 2 5 6 2 6 2 2 6 10 3 6 1 13 6 18 6 6 1 8 7 1 7 4 9 7 3 4  5. 8 7 Taxes and Rent 4 1 6 7 12 7 1 1 6 7 2 6 7 5 8  2. 3. 2 Schooling Books fol. l. s. d. 4 4 Gifts and Charities 4 1 4 2 5 1 6 1 7 1 7 6  6. 6 Promiscuous Incident Charges 4 1 6 6 6 6 6  2. 6 Total of January Pag. l. s. d. 8. Flesh 3 6 8. Fish 16 7 8. Drink 1 12 2 9. Bread c. 2 5 5 9. Butter c. 6 5 9. Fruit c. 4 10 9. Wages 1 10. Salteries 2 10 10. Groceries 2 1 10. Fire c. 1 19 3 10. Laundry 5 2 10 Physick 1 6 3 10. Repairs 3 1 11. Brittle W. 5 1 11. House-stuff 1 8 11. Apparel 5 8 7 11. Rent Tax 2 3 2 12. Scho. Book 4 12. Charities 6 6 12. Promiscuous 2 6 Tot. 21 17 11 I know not any thing that wants Explanation in these two several Accounts except the Reason of the Figures preceding each Summe of Money The Use thereof is this In the first Account pag. 4. The first Article is 4 d. paid for a Book and the note of Reference thereto is 12. To shew that you have that Sum and that parcel past to Account in page 12. And in page 12 under the Title of Books and Schooling I find the number of Reference to be 4 shewing that the said Entry of 4 d. for a Book was there Originally Entred viz. in pag. 4. Now why all this you 'l say I Answer were there no other reason than that I might from the second Account wherein I do only set the Sum and not recite for what turn the readilier to the first Account and see what it is for this would recompence the trouble But there is a further and great use thereof to be made in the keeping an Account of Trade as shall be shewn in due place And I do not doubt but that if Parents and Superiours imploy their Children or Servants one at a time That is
old Leiger and the first in the new as experience will demonstrate To effect this look over your Leiger from first to last and single out the Accounts which remain open I mean such which are not even on both sides as Thorps Garstangs and Jones's are Then consider what may be the reason that the open Accounts are not closed as those last mentioned And you 'l find two main Reasons first for that there are still divers goods undisposed of Secondly in regard of a surplusage by Profit or a diminution by Loss In both these cases these two Accounts of Profit and Loss and Balance will set all right Begin therefore with the Account of Cash and you will find that there is still remaining in your hands 50 l. 18 s. 4 d. To even therefore this Account Debtor 34. Creditor 29. make Balance Debtor Cash 50 l. 18 s. 4. so close up that The next is the Account of Alamode wherein you see is remaining unsold 30 Ells which at 3 s. an Ell is 4 l. 10 s. Make also Balance Debtor to Alamode 4 l. 10 s. and that is evened Debtor 34. Creditor 31 The next Account is that of Gloves which is not to be closed up without twice the Labour as the former for in this you have reference both to Profit and loss and Balance First value the Gloves you have remaining reckoning half of the first parcel 8 l. and all the last 15 l. both which being 23 l. carry to Account of Balance as you did the two former viz. Balance is Debtor to Gloves for 360 pair resting unsold 23 l. Debtor 34. Creditor 31. Then you 'l find 50 s. wanting to make up the Debtor side and that is clear Profit for which say Gloves Debtor to Profit and Loss Debtor 30. Creditor 35. 2 l. 10 s. gained upon that Account The next is the Account of Hoods which is to be closed up with Profit and Loss Debtor 32. Creditor 35. 10 s. being so much gained upon that Account The next is that of Linnen which must be evened just as the Account of Gloves was therefore value the Linnen remaining at 12 l. 15 s. For this Balance is Debtor Debtor 34. Creditor 33 and Linnen is Creditor 12 l. 15 s. And then you will find 6 l. 11 s. 9 d. Profit Then say Linnen is Debtor to Profit and Loss 6 l. 11 s. 9 d. Afterwards you come to your Account of Sugar Debtor 32. Creditor 35 Debtor 34. Creditor 35 and that is all remaining therefore say Balance Debtor to Sugar 19 l. 6 s. 9 d. Then your House-keeping Account and that is to be placed on the losing side of Profit and Loss thus Profit and Loss Debtor to House-keep Debtor 34. Creditor 35. 3 l. 6 8 d. And then compare your Account of Profit and Loss and see which side weighs heaviest and that is the Creditor side amounting to 9 l. 11 s. 9 d. which is the Sum Total of this weeks gain out of which deduct the charges of House-keeping which is on the Debtor side and the clear Profit is 6 l. 5 s. 1 d. Carry this 6 l. 5 s. 1 d. to your Account of Stock at pag. 29. being an apparent increase to that Account which before was 104 l. 5. and now by this additon is 110 l. 10 s. 1 d. thus Profit and Loss Debtor to Account of Stock 6 l. 5 s. 1 d. Debtor 34. Creditor 29 Lastly carry over the Account of Stock to Balance thus Stock is Debtor to Balance 110 l. 10 s. 1 d. Debtor 28. Creditor 35 When this is done if Balance Balances it self and be alike on both sides as you see it is then you may conclude your Leiger is right posted else you must never cease till you find out the Error And this Account of Balance being that which demonstrates where your Estate lies is all you need carry over to your new Book The Reader is not to imagine that it is intended she should Balance her Accounts and have new Books every week once a Year is often enough And in this manner ought a Merchants Leiger appear every Account therein Balanced to one Farthing which will be both a Credit and a Delight to her If a Retailing Shop-keeper Objects That it were too painful to enter every pair of Gloves c. which he selleth in his Leiger after the aforesaid manner I Answer There is a ready way to comprise a weeks Retail though consisting of many particulars into a very short Method But this and other difficulties are all removed in that fore-mentioned Book whence I derive my Learning I Advise the Practitioners to take the pains as they Read the Propositions and Instructions not to satisfie themselves by looking in the Leiger but as they understand each Parcel to post it themselves in a Paper Book till the whole be finish'd The Alphabet to the ensuing LEIGER  Page Alamode 30 Balance 34 Cash 28 D.  E.  F.  Gloves 30 Garstang 32 Hoods 32 House-keeping 34 Jones 32 K.  Linnen 32 M.  N.  O.  Profit c Loss 34 Q.  Stock 28 Sugar 34 Thorp 30 V.  W.  X.  Y.  Z.  Stock Debtor  fol l. s. d. To Ballance 35 110 10 1 Cash Debtor To Stock remaining in my hands 29 60 To Gloves sold 5 doz 31 5 To Mrs. Thorp of whom Recd in part 31 15   80 Stock Creditor  fol l. s. d. By Cash remaining in my hands 28 60 By Alamode 55 Ells at 3 s. per Ell 30 8 5 By Gloves 20 dozen at 16 s. per doz 30 16 By Mrs. Martha Thorp who owes me 30 20   104 5  By Profit and Loss a weeks gain 34 6 5 1   110 10 1 Cash Creditor By Hoods paid for making 30 32 15 By Hen. Garstang paid in part 32 10 By James Jones an Account of Linnen 32 12 10 By Linnen paid Mabel Owen Sempstress 32 2 10 By House-keep charges for a week past 34 3 9 8 By Ballance 34 50 18 4   80 Alamode Debtor Ells. fol l. s. d. To Stock Resting at 3 s. per Ell 55 29 8 5 Gloves Debtor Pair     To stock Resting 20 Doz is 240. 29 16 To Hen. Garstang of whom bought 240 33 15 To Profit and Loss gained 35 2 10 480  33 10 Mrs. Martha Thorp Debtor To Stock which she owes me 29 20 To Gloves sold to her 5 doz 31 5 10   25 10 Alamode Creditor Ells. fol l. s. d. By Hoods given out to the Sempstress 25 32 3 15 By Ballance Rest unsold 30 34 4 10 55  8 5 Gloves Creditor Pair     By Cash Received by Sale of 60 28 5 By Mrs. Thorp to whom sold 60 30 5 10 By Ballance unsold val at 360 34 23 480  33 10 M rs Martha Thorp Creditor By Cash Received of her 28 15 By James Jones Assigned the remainder 32 10 10   25 10 Hoods Debtor Hoods fol l. s. d. To Alamode 25 Ells of which made 30 31 3 15 To Cash paid the Sempstress for making 29 15 To Profit and Loss gained 35 10   5 Henry Garstang Debtor To Cash paid him in part 29 10 To Hoods 30 sold him 33 5   15 James Jones Debtor To Cash paid him 29 12 10 To Mrs. Thorp on whom Assigned 31 10 10   23 Linnen Debtor To James Jones for a parcel of Linnen 33 23 To Cash paid Mabel Owen the Sempstress 29 2 10 To Profit and Loss gained by this Acc t. 35 6 11 9   32 1 9 Hoods Creditor Hoods fol l. s. d. By Hen. Garstang to whom sold 30 32 5 Henry Garstang Creditor By 20 dozen of Gloves bought of him 30 15 James Jones Creditor By Linnen bought of him 32 23 Linnen Creditor By Sugar exchanged for Linnen 34 19 6 9 By Ballance I value half remaining 34 12 15   32 1 9 Sugar Debtor  fol l. s. d. To Linnen for two Hogsheads Received in Barter 33 19 6 9 House-keeping Debtor To Cash disburst in a week past 29 3 6 8 Profit and Loss Debtor To House-keeping spent this last week 35 3 6 8 To Stock gained in all 29 6 5 1   9 11 9 Ballance Debtor To Cash remaining 29 50 18 4 To Alamode remaining 30 Ells 31 4 10 To Gloves remaining 360 pair 31 23 To Linnen remaining which I value at 33 12 15 To Sugar two Hogsheads remaining 35 19 6 9   110 10 ◠Sugar Creditor  fol l. s. d. By Ballance rest unsold 34 19 6 9 House-keeping Creditor By Profit and Loss to even this Account 34 3 6 8 Profit and Loss Creditor By Account of Gloves gained 30 2 10 By Account of Hoods gained 32 10 Ly Account of Linnen gained 32 6 11 9   9 11 9 Ballance Creditor By former Stock with Addition of this weeks clear Profit 28 110 10 1 If any Persons desire the Assistance of a Master to hasten them in this Learning Mr. Randolph School-Master in Mugwel-street near Chirurgeons-Hall will Attend them at home or abroad FINIS