explanation_n of_o a_o journal_n parcel_v 217_o explanation_n of_o the_o ledger_n 219_o explanation_n of_o arbitration_n 237_o f._n factory_a or_o invoice_n how_o to_o make_v one_o 43_o factory_a the_o copy_n of_o one_o 44_o folio_n what_o it_o be_v in_o a_o book_n 47_o freight_v what_o it_o be_v 81_o factor_n what_o he_o be_v and_o how_o qualify_v 112_o factorage_n what_o it_o be_v instance_n of_o it_o 113_o feather_n sell_v at_o time_n 211_o fair_a journal_n the_o use_n of_o it_o 217_o g._n good_n how_o to_o know_v what_o sell_v &_o what_o rest_v 58_o good_n according_a to_o the_o appraisement_n 167_o good_n at_o first_o cost_n ibid._n good_n buy_v for_o my_o own_o account_n how_o to_o book_n they_o 210_o good_n buy_v of_o 2_o or_o 3_o man_n in_o one_o day_n 210_o good_n buy_v for_o ready_a money_n 210_o good_n buy_v part_n money_n part_n time_n 211_o good_n buy_v with_o good_n ibid._n good_n sell_v for_o money_n ibid._n good_n send_v out_o for_o my_o own_o account_n 213_o good_n 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knowledge_n of_o good_n require_v in_o a_o merchant_n 236_o l._n letter_n for_o mark_v how_o to_o make_v they_o 13_o letter_n how_o to_o lay_v they_o up_o 36_o letter_n how_o to_o write_v they_o 40_o letter_n the_o form_n of_o one_o 41_o letter_n of_o credit_n what_o it_o be_v 105_o 107_o loss_n by_o insurance_n what_o must_v be_v do_v 155_o letter_n of_o licence_n what_o it_o be_v 173_o 174_o 175_o legacy_n receive_v by_o i_o how_o to_o book_n it_o 207_o linen_n send_v i_o by_o a_o man_n to_o sell_v 214_o linen_n sell_v by_o i_o for_o another_o man_n in_o barter_n for_o good_n money_n etc._n etc._n ibid._n ledger_n the_o use_n and_o meaning_n of_o it_o 217_o ledger_n the_o manner_n of_o rule_v it_o 218_o m._n multiplication_n the_o use_n of_o it_o 4_o mark_v and_o number_n what_o it_o be_v 11_o merchant_n duty_n as_o to_o mark_v 12_o measure_v good_n 16_o mark_n how_o to_o make_v they_o 13_o maxim_n about_o get_v in_o debt_n 180_o 181_o manufactory_a what_o it_o be_v 189_o monopoly_n 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place_n they_o receive_v letter_n from_o and_o file_v they_o up_o as_o soon_o as_o they_o be_v answer_v yo._n which_o way_n will_v you_o advise_v i_o then_o to_o take_v of_o the_o two_o mr._n true_o of_o the_o two_o i_o think_v file_v they_o up_o be_v the_o best_a for_o there_o you_o turn_v to_o the_o letter_n in_o a_o minute_n and_o find_v out_o the_o passage_n without_o have_v the_o trouble_n of_o fold_v or_o unfold_a letter_n to_o look_v for_o what_o you_o have_v occasion_n but_o have_v recourse_n to_o they_o immediate_o and_o so_o hang_v they_o up_o again_o but_o whether_o they_o be_v fold_v or_o file_v they_o must_v be_v both_o way_n take_v down_o at_o the_o year_n end_n and_o put_v up_o in_o a_o large_a box_n for_o that_o purpose_n and_o than_o you_o may_v have_v recourse_n unto_o they_o when_o you_o please_v to_o view_v any_o thing_n as_o you_o have_v occasion_n with_o the_o date_n of_o the_o year_n upon_o the_o box._n 4._o the_o like_a may_v be_v do_v by_o your_o bill_n of_o 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england_n 4._o a_o bill-book_n to_o see_v what_o bill_n you_o have_v to_o pay_v and_o what_o to_o receive_v this_o be_v call_v a_o month-book_n 5._o a_o small_a book_n wherein_o you_o note_v all_o the_o order_n that_o be_v give_v you_o for_o the_o buy_n or_o sell_v of_o good_n 6._o a_o book_n wherein_o if_o you_o have_v much_o commission-business_n you_o put_v all_o the_o good_n you_o be_v to_o receive_v on_o board_n any_o ship_n that_o come_v for_o england_n or_o any_o other_o place_n where_o you_o live_v that_o you_o need_v not_o run_v to_o the_o letter_n 7._o a_o cash-book_n 8._o a_o book_n of_o petty_a expense_n 9_o a_o receipt-book_n 10._o a_o waste-book_n 11._o a_o journal_n 12._o a_o
that_o be_v thus_o in_o a_o parenthesis_n mr._n these_o word_n be_v always_o express_v when_o good_n be_v sell_v for_o another_o man_n account_n as_o this_o second_o account_n be_v where_o there_o be_v l._n 63_o 13_o 11_o d._n carry_v to_o his_o credit_n but_o now_o if_o any_o error_n shall_v be_v make_v and_o it_o appear_v afterward_o that_o there_o be_v but_o l._n 53_o 13_o 11_o d._n or_o any_o manner_n of_o mistake_n it_o must_v be_v allow_v on_o the_o one_o side_n or_o the_o other_o or_o suppose_v that_o this_o james_n web_n break_v whatever_o be_v lose_v by_o he_o must_v be_v carry_v to_o the_o debit_fw-la of_o mr._n pelelyer_n for_o who_o account_n the_o good_n be_v sell_v or_o whatever_o loss_n happen_v of_o those_o good_n to_o any_o other_o person_n unto_o who_o you_o sell_v they_o and_o this_o be_v the_o meaning_n of_o that_o expression_n error_n and_o bad_a debt_n except_v if_o any_o mistake_n in_o account_n or_o any_o bad_a debt_n the_o party_n must_v be_v make_v debtor_n 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by_o show_v i_o the_o use_n of_o the_o say_a book_n as_o you_o have_v do_v of_o the_o former_a three_o book_n mr._n for_o the_o use_n of_o it_o provide_v yourself_o a_o book_n of_o middling_a paper_n rule_v pound_n shilling_n and_o penny_n 1676._o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr january_n to_o receive_v l._n  _fw-fr  _fw-fr 4_o of_o sim._n web_n 400_o cr._n at_o 54_o d._n per_fw-la cr._n bill_n 90_o 19_o of_o john_n shaw_n from_o exon._n d._n 5._o bill_n 150_o 23_o of_o james_n web_n from_o bristol_n p._n 5._o bill_n 100_o 27_o of_o peter_n short_a from_o amsterdam_n s._n w._n bill_n 125_o 1676._o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr january_n to_o pay_v l._n  _fw-fr  _fw-fr 7_o to_z david_n le_fw-fr mew_n 150_o cr._n at_o 56_o d._n ap._n bill_n 35_o 17_o to_o david_n perin_n 170_o cr._n at_o 54_o d._n cd_o bill_n 38_o 5_o 24_o to_o pr._n lawson_n h._n baudens_n bill_n 170_o 29_o to_o james_n dockininé_n good_n 60_o the_o explication_n or_o meaning_n of_o this_o book_n be_v this_o 1._o the_o book_n be_v rule_v with_o a_o usual_a margin_n and_o with_o pound_n shilling_n and_o penny_n 2._o your_o book_n be_v folioe_v and_o not_o page_v 3._o your_o 12_o folio_n be_v for_o the_o 12_o month_n of_o the_o year_n begin_v the_o first_o folio_n january_a to_o receive_v january_a to_o pay_v and_o so_o forward_o to_o december_n 4._o you_o put_v down_o the_o date_n that_o your_o bill_n of_o exchange_n fall_v due_a the_o last_o day_n of_o the_o bill_n 5._o you_o put_v down_o as_o much_o of_o the_o body_n of_o the_o bill_n as_o you_o can_v in_o one_o line_n that_o be_v to_o say_v from_o whence_o it_o be_v draw_v and_o who_o send_v it_o you_o and_o in_o the_o margin_n the_o sum_n of_o money_n it_o come_v unto_o 6._o for_o good_n if_o you_o have_v sell_v any_o that_o you_o be_v to_o receive_v your_o money_n for_o set_v it_o down_o here_o and_o by_o that_o mean_v you_o will_v know_v all_o you_o be_v to_o receive_v each_o month_n and_o the_o like_v you_o be_v to_o pay_v each_o month_n and_o this_o will_v be_v a_o very_a great_a ease_n to_o you_o in_o your_o business_n because_o here_o if_o you_o intend_v to_o be_v a_o man_n of_o reputation_n you_o will_v see_v when_o you_o be_v to_o receive_v any_o money_n particular_o yo._n now_o sir_n what_o be_v the_o next_o book_n you_o treat_v of_o which_o you_o call_v a_o book_n to_o note_v all_o the_o order_n of_o buy_v and_o sell_v mr._n this_o book_n be_v not_o now_o in_o use_n by_o many_o merchant_n but_o if_o you_o will_v weigh_v your_o own_o reason_n you_o will_v find_v it_o to_o be_v a_o book_n exceed_o useful_a example_n suppose_v you_o receive_v 4_o or_o 5_o letter_n in_o a_o post_n some_o man_n receive_v 20_o 30_o or_o 40_o and_o those_o letter_n bring_v every_o one_o of_o they_o a_o order_n for_o good_n some_o more_o some_o less_o to_o be_v buy_v for_o they_o will_v you_o run_v to_o every_o one_o of_o these_o letter_n to_o see_v what_o it_o order_n no_o have_v your_o order_n all_o write_v out_o as_o soon_o as_o your_o letter_n be_v read_v and_o when_o you_o have_v effect_v they_o then_o draw_v a_o line_n across_o each_o order_n or_o mark_v what_o be_v effect_v and_o what_o not_o and_o so_o you_o will_v never_o burden_n your_o memory_n yo._n what_o kind_n of_o book_n must_v this_o be_v and_o how_o must_v it_o be_v rule_v mr._n this_o book_n must_v be_v according_a to_o the_o quantity_n of_o business_n you_o be_v like_a to_o have_v some_o more_o and_o some_o less_o and_o if_o any_o thing_n considerable_a than_o a_o good_a middling_a sort_n of_o paper_n in_o quarto_n or_o else_o a_o good_a large_a octavo_n but_o it_o must_v not_o be_v rule_v yo._n pray_v sir_n let_v i_o see_v one_o example_n of_o it_o suppose_v this_o day_n my_o master_n letter_n be_v come_v to_o hand_n and_o there_o be_v a_o order_n for_o buy_v some_o good_n for_o a_o man_n at_o paris_n how_o must_v i_o set_v it_o down_o here_o mr._n to_o make_v a_o memorandum_n set_v it_o thus_o paris_n 24_o april_n 1677._o out_o of_o anthony_n peloone_n letter_n a_o order_n for_o 124_o dozen_o of_o calve-skin_n from_o 40_o to_o 48_o lb_fw-la per_fw-la dozen_o to_o be_v pack_v in_o 10_o pack_n and_o ship_v for_o rouen_n consign_v to_o t._n l._n g._n mark_v with_o his_o mark_n not_o to_o exceed_v 14_o d._n per_fw-la lb_fw-la 200_o pair_n of_o hose_n at_o 3_o s._n 2_o d._n per_fw-la pair_n of_o brown_n make_v of_o wells_n this_o be_v the_o nature_n of_o put_v what_o you_o find_v order_v you_o in_o each_o letter_n and_o when_o it_o be_v do_v examine_v it_o against_o the_o letter_n to_o see_v if_o it_o be_v right_a and_o it_o will_v prove_v of_o much_o ease_n to_o your_o mind_n yo._n what_o mean_v you_o by_o the_o six_o book_n for_o set_v down_o good_n you_o expect_v from_o friend_n mr._n this_o book_n be_v much_o of_o the_o same_o nature_n with_o the_o other_o and_o for_o the_o right_a use_n of_o it_o you_o be_v to_o examine_v your_o letter_n as_o soon_o as_o they_o come_v in_o and_o see_v what_o good_n be_v consign_v your_o master_n and_o take_v out_o the_o sum_n of_o the_o letter_n into_o the_o memorandum_n book_n either_o from_o the_o letter_n or_o from_o the_o bill_n of_o lade_n one_o of_o the_o two_o but_o it_o be_v very_o ill_o trust_v to_o a_o bill_n of_o lade_n for_o accident_n do_v daily_o happen_v and_o i_o have_v know_v much_o damage_n by_o trust_v to_o a_o bill_n of_o lade_n therefore_o as_o soon_o as_o your_o master_n letter_n come_v in_o you_o may_v take_v the_o book_n and_o enter_v they_o in_o this_o follow_a manner_n diepe_a 24_o septemb_n 1677._o from_o madame_fw-fr le_fw-fr jeune_fw-fr in_o the_o london_n merchant_n john_n thomas_n 9_o bail_n be_v of_o canvas_n mark_v and_o number_v ap._n n_o o._n 1._o to_o 9_o for_o account_n of_o anthony_n peloone_n of_o paris_n cane_n 24_o septemb_n 1677._o from_o peter_n sanson_n in_o the_o providence_n james_n martin_n 25_o bales_n of_o paper_n contain_v 1624._o ream_n for_o account_n of_o john_n degraves_fw-la of_o st._n maloes_n mark_v adg_n n_o o._n 1._o to_o 50._o thus_o you_o see_v this_o book_n be_v just_a in_o the_o nature_n of_o the_o former_a and_o if_o your_o trade_n be_v not_o too_o big_a you_o may_v make_v the_o one_o end_n to_o put_v order_n for_o buy_v good_n in_o at_o and_o the_o other_o end_n for_o the_o expectation_n of_o have_v good_n from_o beyond_o the_o sea_n at_o but_o it_o be_v not_o so_o like_o a_o merchant_n as_o to_o have_v two_o book_n yo._n have_v see_v the_o use_n of_o this_o be_v please_v to_o let_v i_o know_v
lb._n ginger_n amsterdam_n p._n q._n 245_o yd_v s._n diaper_n my_o cobbler_n he_o come_v to_o read_v this_o and_o there_o he_o find_v w._n s._n send_v serges_n for_o spain_n and_o consider_v such_o a_o man_n be_v a_o good_a man_n and_o a_o wise_a stand_a man_n and_o he_o will_v not_o send_v good_n if_o he_o do_v not_o get_v by_o they_o undoubted_o he_o get_v well_o by_o they_o well_o i_o will_v venture_v and_o send_v some_o too_o and_o so_o send_v away_o a_o parcel_n likewise_o and_o so_o he_o that_o find_v the_o place_n out_o have_v no_o more_o right_a to_o it_o than_o the_o mere_a stranger_n but_o which_o be_v worse_o than_o this_o be_v by_o trader_n know_v what_o come_v into_o the_o nation_n the_o merchant_n lie_v open_a to_o the_o shopkeeper_n that_o can_v tell_v what_o the_o nation_n can_v expend_v and_o what_o it_o needs_o and_o if_o 100_o chest_n of_o china_n orange_n will_v serve_v the_o present_a necessity_n for_o three_o or_o four_o day_n the_o shopkeeper_n know_v the_o merchant_n have_v 4000_o chest_n shall_v buy_v no_o more_o than_o from_o hand_n to_o mouth_n and_o let_v the_o rest_n perish_v unless_o they_o can_v have_v they_o at_o their_o price_n so_o that_o submit_v nevertheless_o to_o better_a judgement_n i_o think_v it_o be_v far_o better_o for_o merchant_n the_o say_v bill_n be_v not_o print_v i_o be_o very_o confident_a they_o will_v have_v more_o encouragement_n to_o go_v on_o cheerful_o in_o export_v and_o import_v most_o sort_n of_o commodity_n yo._n i_o have_v hear_v much_o discourse_n about_o prohibit_v good_n and_o seizure_n be_v not_o all_o good_n lawful_a to_o be_v deal_v in_o provide_v i_o pay_v for_o they_o mr._n no_o there_o be_v many_o good_n although_o you_o buy_v they_o and_o pay_v for_o they_o you_o can_v carry_v they_o out_o of_o the_o nation_n or_o bring_v they_o into_o the_o nation_n because_o they_o be_v by_o act_n of_o parliament_n express_o forbid_v with_o penalty_n upon_o any_o that_o shall_v presume_v to_o do_v it_o and_o a_o merchant_n ought_v to_o be_v very_o well_o advise_v in_o what_o he_o deal_v for_o by_o ignorance_n herein_o many_o a_o man_n have_v have_v great_a loss_n by_o seizure_n etc._n etc._n yo._n pray_v sir_n let_v i_o know_v what_o commodity_n they_o be_v that_o be_v general_o forbid_v or_o prohibit_v to_o be_v bring_v into_o the_o nation_n or_o go_v out_o and_o what_o you_o mean_v by_o seizure_n mr._n the_o commodity_n forbid_v to_o be_v import_v be_v general_o such_o as_o do_v hinder_v our_o own_o native_n from_o work_n and_o there_o be_v many_o of_o they_o i_o shall_v name_v but_o few_o as_o ribond_n of_o silk_n lace_n white_a and_o black_a of_o silk_n thread_n or_o silver_n hat_n glove_n clothes_n stuff_n earthen_a ware_n bacon_n toy_n etc._n etc._n and_o by_o a_o late_a act_n all_o good_n and_o commodity_n of_o the_o growth_n &_o manufactory_a of_o france_n as_o wine_n silk_n paper_n etc._n etc._n and_o for_o they_o that_o go_v out_o money_n either_o in_o coin_n or_o bullion_n of_o gold_n or_o silver_n corn_n and_o any_o provision_n unless_o under_o such_o a_o rate_n wool_n and_o several_a other_o thing_n that_o be_v too_o tedious_a to_o mention_v in_o this_o place_n but_o may_v be_v more_o large_o see_v in_o the_o examine_v those_o act_n of_o parliament_n and_o statute_n in_o force_n for_o that_o purpose_n as_o for_o seizure_n by_o that_o word_n be_v mean_v the_o man_n or_o man_n that_o do_v find_v out_o and_o discover_v such_o good_n and_o take_v the_o same_o away_o and_o secure_v they_o as_o the_o law_n do_v direct_a either_o by_o carry_v they_o to_o his_o majesty_n warehouse_n or_o else_o to_o the_o next_o justice_n of_o the_o peace_n or_o to_o the_o constable_n house_n this_o be_v call_v seize_v the_o good_n yo._n when_o this_o officer_n have_v thus_o seize_v they_o what_o do_v he_o then_o do_v with_o they_o keep_v they_o for_o his_o own_o use_n mr._n no_o he_o have_v no_o power_n over_o they_o but_o must_v in_o such_o a_o certain_a time_n enter_v they_o into_o his_o majesty_n court_n of_o exchequer_n at_o westminster_n by_o way_n of_o information_n and_o then_o come_v to_o trial_n and_o so_o the_o law_n pass_v upon_o they_o either_o they_o be_v guilty_a or_o not_o guilty_a and_o if_o they_o be_v find_v guilty_a each_o party_n have_v his_o share_n as_o the_o act_n of_o parliament_n in_o that_o case_n do_v direct_v as_o in_o some_o good_n his_o majesty_n have_v half_a and_o the_o informer_n half_a in_o other_o the_o poor_a of_o the_o parish_n where_o they_o be_v seize_v have_v half_a and_o the_o informer_n half_a and_o several_a other_o way_n as_o the_o several_a act_n do_v recite_v yo._n what_o do_v they_o do_v with_o the_o man_n that_o they_o take_v these_o good_n from_o be_v they_o to_o have_v no_o punishment_n mr._n yes_o in_o some_o case_n it_o be_v felony_n in_o other_o imprisonment_n in_o other_o fine_n in_o other_o treble_a the_o value_n of_o the_o good_n seize_v and_o all_o these_o different_a according_a to_o the_o crime_n they_o be_v find_v guilty_a of_o yo._n what_o mean_v you_o by_o that_o they_o call_v smugle_v and_o smugler_n i_o have_v hear_v it_o often_o talk_v of_o at_o the_o waterside_n mr._n by_o smugler_n be_v mean_v the_o man_n or_o woman_n that_o do_v convey_v these_o prohibit_v good_n from_o place_n to_o place_n and_o by_o smugle_v be_v carry_v they_o from_o place_n to_o place_n private_o for_o example_n if_o j._n d._n do_v live_v at_o harwich_n and_o take_v up_o good_n private_o against_o law_n he_o be_v the_o smugler_n and_o if_o j._n p._n bring_v they_o in_o the_o night_n to_o colchester_n and_o there_o d._n b._n and_o he_o contrive_v to_o send_v they_o to_o london_n they_o be_v j._n p._n and_o d._n b._n both_o smugle_a be_v order_v and_o send_v forward_o their_o good_n for_o that_o purpose_n yo._n well_o sir_n now_o if_o you_o please_v let_v we_o consider_v of_o come_v to_o the_o book_n of_o every_o thing_n in_o such_o order_n as_o that_o when_o ever_o i_o have_v a_o mind_n i_o may_v present_o see_v what_o i_o have_v in_o the_o world_n and_o see_v what_o be_v due_a to_o i_o and_o what_o i_o owe_v unto_o other_o mr._n that_o be_v very_o true_a and_o you_o will_v find_v much_o pleasure_n and_o satisfaction_n in_o it_o and_o to_o do_v that_o you_o must_v first_o be_v provide_v of_o these_o three_o great_a book_n the_o waste-book_n mention_v page_n 38._o  _fw-fr fair_a journal_n  _fw-fr  _fw-fr ledger_n  _fw-fr which_o must_v be_v rule_v and_o make_v as_o i_o be_o go_v to_o direct_v you_o yo._n pray_v sir_n begin_v with_o the_o waste-book_n and_o show_v i_o how_o that_o must_v be_v rule_v and_o make_v mr._n the_o waste-book_n must_v be_v make_v of_o a_o good_a middling_a paper_n not_o very_o fine_a nor_o very_a course_n and_o it_o must_v be_v rule_v with_o a_o margin_n and_o with_o pound_n shilling_n and_o penny_n and_o herein_o you_o must_v put_v every_o thing_n that_o you_o transact_v because_o from_o hence_o it_o be_v to_o be_v carry_v to_o the_o fair_a journal_n word_n for_o word_n and_o this_o book_n be_v only_o keep_v to_o book_n thing_n immediate_o because_o they_o may_v not_o be_v forget_v and_o because_o there_o may_v be_v amendment_n before_o they_o do_v come_v to_o be_v fair_o post_v into_o the_o fair_a journal_n the_o manner_n of_o rule_v this_o wast-book_n be_v thus_o yo._n well_o sir_n be_v provide_v of_o such_o a_o book_n what_o be_v the_o first_o work_n that_o be_v to_o be_v do_v by_o i_o mr._n the_o first_o work_n be_v to_o make_v your_o inventory_n yo._n what_o mean_v you_o by_o a_o inventory_n i_o do_v not_o understand_v what_o it_o be_v mr._n a_o inventory_n be_v proper_o a_o account_n of_o all_o the_o money_n and_o debt_n owe_v to_o you_o and_o all_o the_o good_n ship_n house_n plate_n etc._n etc._n at_o that_o time_n you_o have_v by_o you_o as_o likewise_o all_o the_o money_n you_o owe_v to_o any_o person_n yo._n and_o how_o must_v i_o make_v this_o inventory_n suppose_v i_o have_v l._n 40_o 6_o 8_o d._n in_o money_n l._n 110_o 6_o 4_o d._n in_o tobacco_n l._n 119_o 6_o 3_o d._n in_o sugar_n l._n 16_o 10_o 4_o d._n due_a by_o a_o man_n at_o bristol_n l._n 119_o 2_o 11_o d._n by_o one_o at_o exon_n l._n 100_o 0_o 0_o by_o one_o at_o york_n a_o quarter_n of_o a_o ship_n l._n 250_o a_o house_n l._n 300_o and_o l._n 39_o 4_o 6_o d._n in_o jewel_n and_o plate_n how_o must_v these_o be_v book_v in_o my_o waste-book_n mr._n to_o answer_v your_o question_n how_o you_o shall_v enter_v this_o first_o parcel_n of_o a_o inventory_n look_v but_o back_o to_o your_o own_o reason_n and_o examine_v which_o must_v be_v the_o
sir_n let_v i_o know_v what_o that_o be_v and_o i_o will_v endeavour_v to_o remember_v it_o mr._n every_o parcel_n consist_v and_o be_v make_v up_o of_o four_o several_a thing_n viz._n 1._o the_o debit_fw-la 2._o the_o credit_n 3._o the_o sum._n 4._o the_o reason_n of_o it_o yo._n pray_v explain_v this_o unto_o i_o by_o some_o example_n that_o i_o may_v know_v it_o mr._n that_o i_o shall_v by_o this_o example_n you_o have_v pay_v l._n 100_o 0_o 0_o d._n for_o the_o account_n of_o james_n webster_n of_o derby_n and_o in_o your_o journal_n it_o be_v write_v thus_o london_n 25_o may_n 1677._o james_n webster_n of_o derby_n debtor_n to_o cash_n l._n 100_o for_o so_o much_o pay_v for_o he_o to_o tho._n w._n of_o london_n as_o by_o his_o order_n the_o 24_o instant_a be_v l._n 100_o 0_o 0_o here_o you_o may_v observe_v 1._o j._n w._n be_v the_o debtor_n 2._o cash_n be_v the_o creditor_n 3._o l._n 100_o 0_o 0_o d._n be_v the_o sum._n 4._o the_o reason_n of_o the_o parcel_n it_o be_v for_o money_n pay_v to_o t._n w._n of_o london_n by_o his_o order_n of_o the_o 24_o of_o june_n 1677._o and_o carry_v this_o in_o your_o mind_n you_o will_v find_v a_o admirable_a advantage_n for_o whenever_o you_o be_v enter_v a_o parcel_n and_o can_v remember_v it_o this_o will_v bring_v each_o part_n to_o your_o perfect_a memory_n because_o it_o be_v the_o foundation-wall_n upon_o which_o all_o be_v build_v of_o each_o parcel_n yo._n well_o sir_n have_v now_o perfect_o learn_v to_o enter_v every_o thing_n upon_o the_o waste-book_n or_o the_o journal_n what_o be_v my_o next_o work_n i_o be_o to_o do_v mr._n the_o next_o work_n you_o have_v to_o do_v be_v to_o post_v out_o of_o the_o fair_a journal_n into_o the_o ledger_n yo._n i_o know_v not_o what_o you_o mean_v by_o the_o ledger_n pray_v explain_v it_o unto_o i_o mr._n the_o ledger_n be_v the_o great_a book_n that_o be_v the_o judge_n of_o all_o the_o other_o and_o here_o you_o see_v present_o what_o you_o owe_v to_o any_o one_o or_o what_o any_o one_o owe_v to_o you_o or_o what_o good_n you_o have_v by_o you_o that_o be_v not_o sell_v without_o go_v into_o any_o warehouse_n or_o cellar_n what_o you_o have_v in_o any_o factor_n hand_n beyond_o the_o sea_n and_o what_o you_o may_v have_v get_v in_o any_o time_n of_o your_o trade_n at_o the_o very_a first_o open_n of_o your_o book_n yo._n this_o book_n deserve_v look_v after_o for_o that_o it_o be_v a_o rare_a thing_n to_o be_v satisfy_v present_o upon_o any_o of_o these_o question_n but_o how_o shall_v i_o know_v this_o book_n from_o the_o journal_n or_o any_o other_o of_o the_o book_n mr._n it_o be_v distinguish_v with_o much_o ease_n present_o if_o you_o have_v respect_v but_o only_o to_o the_o rule_n of_o it_o which_o be_v thus_o yo._n pray_v let_v i_o see_v at_o present_a a_o example_n of_o any_o thing_n how_o it_o stand_v upon_o the_o journal_n and_o how_o it_o be_v upon_o the_o ledger_n that_o i_o may_v know_v the_o difference_n more_o plain_o mr._n you_o may_v remember_v in_o page_n 216._o how_o james_n webster_n of_o derby_n stand_v debtor_n for_o l._n 100_o 0_o odd_a now_o if_o you_o post_v it_o to_o the_o say_v james_n webster_n account_n upon_o the_o ledger_n it_o will_v stand_v thus_o as_o underneath_o 1676._o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr james_n webster_n of_o derby_n dr._n  _fw-fr  _fw-fr  _fw-fr may_n 25_o to_o cash_n pay_v t._n w._n 6_o 100_o 00_o yo._n now_o you_o have_v set_v it_o down_o pray_v explain_v the_o meaning_n of_o it_o mr._n that_o i_o shall_v in_o every_o particular_a and_o that_o you_o may_v the_o better_o be_v able_a to_o comprehend_v it_o i_o have_v mark_v each_o column_n with_o a_o figure_n n_o o_z 1_o 2_o 3_o etc._n etc._n i_o begin_v with_o the_o first_o column_n n_o o_o 1._o that_o be_v for_o the_o month_n therein_o you_o only_o set_v the_o name_n of_o the_o month._n in_o the_o column_n n_o o_fw-fr 2._o you_o only_a put_v the_o day_n of_o the_o month_n in_o figure_n always_o in_o the_o three_o colum_n you_o put_v the_o matter_n of_o the_o parcel_n be_v it_o of_o the_o debit_fw-la side_n or_o of_o the_o credit_n side_n of_o each_o parcel_n as_o you_o see_v in_o this_o last_o parcel_n of_o james_n webster_n in_o the_o four_o column_n you_o see_v the_o figure_n of_o the_o account_n you_o post_v unto_o and_o if_o you_o turn_v to_o that_o figure_n you_o will_v find_v out_o where_o that_o account_n stand_v and_o the_o particular_n the_o column_n n_o o_fw-fr 5._o be_v pound_n n_o o_fw-mi 6._o be_v shilling_n n_o o_fw-mi 7._o be_v penny_n yo._n now_o i_o have_v see_v what_o the_o ledger_n be_v i_o will_v willing_o be_v instruct_v how_o to_o post_v any_o question_n but_o especial_o pray_v let_v i_o know_v how_o i_o shall_v post_v this_o of_o james_n webster_n in_o page_n 216_o and_o 219._o mr._n that_o you_o may_v the_o bettâ—â—_n understand_v it_o i_o will_v set_v down_o the_o parcel_n again_o london_n 26_o may_n 1677._o 17_o 19_o james_n webster_n of_o derby_n dr._n 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that_o be_v folio_n 19_o and_o then_o set_v the_o sum_n of_o money_n l._n 100_o 0_o 0_o and_o so_o the_o parcel_n be_v post_v and_o when_o you_o have_v post_v it_o in_o this_o manner_n then_o return_v to_o your_o journal_n and_o there_o you_o will_v find_v such_o a_o small_a stroke_n at_o the_o begin_n of_o it_o as_o this_o be_v there_o you_o must_v put_v this_o mark_n of_o the_o folio_n where_o james_n webster_n account_n stand_v which_o be_v folio_n 17_o and_o then_o that_o stroke_n will_v stand_v thus_o 17_o then_o have_v you_o do_v that_o part_n which_o be_v the_o debit_fw-la part_n of_o your_o parcel_n and_o that_o be_v just_a the_o one_o half_a then_o must_v you_o go_v unto_o the_o credit_n of_o the_o parcel_n thus_o you_o may_v turn_v to_o folio_n 19_o that_o be_v cash_n and_o there_o you_o must_v name_n in_o the_o first_o column_n may_n in_o the_o second_o 26_o in_o the_o three_o by_o james_n webster_n in_o the_o four_o the_o folio_n james_n webster_n account_n do_v stand_v in_o and_o then_o the_o sum_n of_o money_n which_o be_v l._n 100_o 0_o 0_o d._n and_o so_o you_o return_v to_o the_o journal_n and_o there_o you_o find_v the_o post_a line_n to_o stand_v thus_o 17_o and_o now_o under_o this_o you_o must_v put_v this_o folio_n of_o cash_n n_o o_fw-fr 19_o and_o then_o it_o will_v show_v thus_o 17_o 19_o and_o so_o your_o parcel_n be_v quite_o do_v both_o for_o debtor_n and_o creditor_n and_o wherever_o you_o meet_v with_o a_o parcel_n that_o have_v but_o one_o side_n of_o this_o posting-line_n supply_v with_o figure_n than_o there_o be_v one_o side_n unpo_v yo._n sir_n i_o do_v not_o well_o understand_v what_o it_o be_v to_o look_v into_o this_o alphabet_n pray_v tell_v i_o what_o a_o alphabet_n mean_v mr._n a_o alphabet_n be_v a_o book_n of_o 24_o leave_n sometime_o 12_o leaf_n or_o 24_o leave_v at_o the_o begin_n of_o the_o ledger_n and_o therein_o be_v contain_v the_o 24_o letter_n of_o your_o alphabet_n from_o whence_o it_o derive_v its_o name_n if_o 24_o leaf_n there_o be_v 1_o letter_n for_o each_o leaf_n but_o if_o but_o 12_o leave_n then_o be_v there_o 2_o letter_n for_o each_o leaf_n yo._n pray_v let_v i_o see_v a_o example_n of_o this_o mr._n it_o can_v be_v show_v but_o in_o the_o thing_n itself_o because_o this_o book_n be_v too_o little_a but_o this_o be_v the_o manner_n of_o it_o a._n c._n e._n ascue_n james_n 1_o crouch_v will._n 3_o edmunds_n jos._n 5_o b._n d._n f._n beek_n samuel_n 2_o davis_n sam._n 4_o french_z john_n 6_o now_o suppose_v you_o look_v