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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i_o shall_v avoid_v do_v my_o master_n harm_n in_o this_o particular_a and_o how_o i_o may_v discharge_v myself_o as_o i_o shall_v and_o i_o will_v endeavour_v so_o to_o do_v mr._n you_o must_v be_v sure_a when_o you_o be_v send_v to_o carry_v letter_n to_o the_o posthouse_n to_o tell_v the_o letter_n as_o you_o receive_v they_o from_o your_o master_n and_o tell_v they_o in_o again_o to_o the_o post-office_n for_o if_o you_o receive_v twenty_o letter_n and_o lose_v one_o of_o they_o by_o the_o way_n that_o very_a letter_n may_v undo_v your_o master_n and_o it_o be_v
what_o you_o mean_v by_o your_o next_o book_n which_o you_o call_v a_o cash-book_n mr._n by_o a_o cash-book_n i_o mean_v a_o small_a book_n that_o be_v rule_v pound_n shilling_n and_o penny_n and_o be_v folioe_v not_o page_v because_o there_o be_v a_o debtor_n and_o a_o creditor_n both_o appear_v before_o you_o yo._n what_o use_n be_v a_o cash-book_n put_v unto_o and_o who_o use_v it_o master_n or_o servant_n mr._n he_o that_o keep_v the_o money_n be_v master_n of_o the_o cash-book_n and_o he_o be_v to_o write_v all_o himself_o in_o the_o cash-book_n on_o the_o one_o side_n and_o on_o the_o other_o side_n what_o be_v pay_v out_o to_o be_v put_v on_o the_o right_a side_n and_o what_o be_v receive_v put_v on_o the_o left_a yo._n pray_v sir_n let_v i_o see_v some_o instance_n of_o this_o cash-book_n in_o what_o nature_n it_o be_v 1676._o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr cash_n dr._n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr l._n  _fw-fr  _fw-fr may_n 1_o receive_v of_o thomas_n long_n 100_o 7_o receive_v of_o samuel_n webb_n 234_o 9_o receive_v of_o david_n knowles_n 74_o 8_o 6_o 17_o receive_v of_o james_n kiffin_n 122_o 1_o 4_o  _fw-fr  _fw-fr 520_o 9_o 10_o 1676._o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr cash_n cr._n  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr l._n  _fw-fr  _fw-fr may_n 4_o paid_n thomas_n winter_n a_o bill_n ap_n 25_o 6_o 4_o 11_o pay_v william_n web_n for_o tallow_n 96_o 4_o 3_o 17_o pay_v sam._n jobson_n in_o full_a 73_o 6_o 8_o 24_o pay_v james_n buck_n a_o bill_n 100_o 28_o pay_v maid_n for_o housekeep_v 5_o  _fw-fr  _fw-fr  _fw-fr 300_o 00_o 3_o thus_o you_o may_v see_v a_o instance_n of_o this_o book_n and_o here_o by_o add_v up_o each_o side_n you_o see_v present_o the_o quantity_n of_o money_n that_o you_o have_v by_o you_o in_o cash_n yo._n how_o do_v that_o appear_v mr._n thus_o add_v up_o the_o left_a side_n which_o be_v the_o money_n receive_v and_o you_o will_v find_v that_o to_o be_v l._n 520_o 9_o 10_o d._n and_o add_v up_o 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expense_n dr._n l._n  _fw-fr  _fw-fr novemb_n 19_o receive_v of_o cashkeeper_n j._n d._n 20_o 24_o receive_v of_o cashkeeper_n w._n g._n 25_o 27_o receive_v of_o my_o master_n j._n j._n 5_o 1676._o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr cr._n l._n  _fw-fr  _fw-fr novemb_n 20_o pay_v for_o post-letter_n 9_o 4_o paid_n porterage_n of_o good_n buy_v of_o w._n g._n 1_o 7_o paid_n charge_v on_o 10_o bail_n be_v of_o skin_n ap._n 1._o on_o file_n 8_o 7_o 10_o 27_o pay_v the_o stationer_n for_o paper_n 3_o 17_o 6_o decemb._n 10_o pay_v letter_n from_o plantation_n 1_o 7_o 2_o 14_o pay_v rent_n of_o 4_o cellar_n wapping_n 7_o 19_o 4_o have_v thus_o put_v these_o several_a sum_n of_o money_n receive_v and_o pay_v it_o be_v much_o after_o the_o nature_n of_o a_o cash-book_n and_o you_o may_v if_o you_o please_v have_v such_o a_o book_n or_o not_o great_a trader_n as_o i_o say_v before_o will_v not_o have_v their_o cash-book_n clutter_a with_o so_o many_o small_a and_o frivolous_a article_n 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be_v please_v to_o let_v i_o see_v the_o method_n of_o it_o and_o how_o it_o ought_v to_o be_v keep_v mr._n this_o book_n ought_v to_o be_v bind_v long-way_n instead_o of_o broad-way_n as_o other_o book_n be_v for_o general_o receipt_n be_v short_a and_o little_a paper_n serve_v and_o therefore_o it_o will_v be_v but_o waste_a to_o rule_v it_o and_o bind_v it_o broad-way_n but_o let_v it_o be_v long-way_n and_o rule_v with_o a_o margin_n and_o pound_n shilling_n and_o penny_n and_o instead_o of_o be_v folioe_v let_v it_o be_v page_v and_o so_o if_o you_o have_v occasion_n
of_o silk_n at_o 5_o s._n 5_o d._n ⅜_n per_fw-la ell._n 1470_o ell_n of_o cloth_n at_o 4_o s._n 6_o d._n ½_o per_fw-la ell._n 237_o lb_v ½_o of_o cinnamon_n at_o 34_o s._n 9_o d._n per_fw-la lb_fw-la this_o every_o schoolboy_n can_v do_v but_o the_o chief_a matter_n be_v this_o whereof_o i_o will_v now_o show_v you_o a_o example_n or_o two_o and_o all_o the_o rest_n be_v the_o same_o viz._n example_n a_o man_n live_v at_o paris_n in_o france_n and_o write_v i_o word_n he_o have_v sell_v some_o good_n for_o i_o the_o neat_n proceed_v of_o which_o be_v l._n 4276_o 17_o 6_o d._n french-mony_n and_o he_o will_v remit_v i_o the_o same_o money_n at_o 54_o d._n ½_o per_fw-la crown_n how_o shall_v i_o know_v whether_o i_o be_o cheat_v or_o no_o i_o know_v how_o to_o cast_v it_o up_o very_o well_o if_o it_o be_v so_o many_o crown_n at_o 54_o d._n ½_o but_o i_o know_v not_o how_o to_o bring_v these_o l._n 4276_o 17_o 6_o d._n into_o crown_n mr._n you_o must_v inquire_v how_o many_o french_a pound_n make_v a_o crown_n and_o you_o will_v find_v three_o divide_v the_o 4276_o 17_o 6_o d._n by_o three_o thus_o and_o there_o remain_v one_o pound_n in_o the_o quotient_a that_o be_v 20_o solz_n and_o the_o 17_o solz_n 6_o denier_n be_v add_v make_v 37_o solz_n 6_o denier_n so_o that_o the_o answer_v you_o will_v have_v be_v you_o will_v find_v just_a 1425_o crown_n 37_o s._n 6_o denier_n now_o if_o you_o can_v tell_v how_o many_o liver_n solz_n and_o denier_n make_v the_o coin_n you_o exchange_n in_o how_o can_v you_o tell_v what_o it_o be_v that_o you_o be_v to_o have_v in_o crown_n for_o he_o may_v as_o well_o make_v you_o good_a but_o 1214_o crown_n as_o your_o due_n 1425_o and_o you_o never_o the_o wise_a the_o same_o may_v be_v do_v also_o for_o spanish-mony_n your_o factor_n at_o cadiz_n write_v you_o word_n he_o have_v sell_v as_o many_o good_n for_o you_o as_o come_v to_o 8756_o rial_n plate_n now_o you_o account_n in_o ryal_n plate_n but_o you_o exchange_v in_o piece_n 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parcel_n be_v true_o post_v into_o the_o say_a ledger_n out_o of_o the_o journal_n put_v at_o the_o end_n of_o each_o line_n in_o the_o ledger_n this_o mark_n or_o which_o you_o like_v best_a with_o a_o red-lead_a or_o black-lead_a pencil_n 4._o examine_v your_o ballance-sheet_n if_o the_o credit_n be_v not_o put_v for_o the_o debit_fw-la 5._o re-examine_a each_o folio_n in_o the_o ledger_n to_o see_v if_o there_o be_v no_o error_n in_o their_o particular_a balance_n and_o in_o those_o addition_n and_o subtraction_n 6._o re-examine_a each_o account_n although_o it_o stand_v balance_v on_o the_o ledger_n to_o see_v if_o it_o be_v true_a for_o many_o time_n a_o fault_n escape_v 7._o examine_v the_o examining-mark_n in_o the_o ledger_n before_o mention_v to_o see_v if_o there_o be_v not_o some_o parcel_n want_v a_o mark_n and_o the_o reason_n of_o it_o and_o i_o will_v confident_o affirm_v to_o any_o man_n that_o when_o you_o have_v with_o diligence_n seek_v these_o several_a way_n you_o will_v find_v it_o out_o for_o if_o 2_o time_n 3_o be_v 6_o or_o 6_o time_n 3_o be_v 18_o so_o true_a be_v it_o your_o book_n will_v come_v out_o even_o in_o the_o ballance-sheet_n for_o all_o that_o be_v in_o book_n be_v but_o divide_v a_o entire_a sum_n into_o many_o part_n which_o must_v all_o come_v to_o the_o same_o end_n at_o last_o example_n 32_o divide_v it_o thus_o 9_o  _fw-fr  _fw-fr 17_o  _fw-fr  _fw-fr 1_o when_o add_v up_o be_v  _fw-fr 32_o yo._n what_o else_o have_v you_o sir_n that_o you_o can_v advise_v i_o to_o do_v in_o order_n to_o my_o be_v a_o exact_a trader_n mr._n mind_v these_o thing_n i_o have_v now_o lay_v down_o and_o be_v perfect_a and_o expert_a in_o they_o and_o by_o that_o time_n you_o be_v expert_a in_o these_o thing_n it_o be_v possible_a they_o may_v have_v teach_v you_o many_o other_o by_o experience_n for_o in_o trade_n one_o thing_n lead_v to_o the_o knowledge_n of_o another_o as_o one_o link_n of_o a_o chain_n hang_v unto_o the_o other_o finis_fw-la 1._o