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Word A Word B Word C Word D Occurrence Frequency Band MI MI Band Prominent
money_n buy_v creditor_n debtor_n 1,445 5 13.3463 5 false
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ID Title Author Corrected Date of Publication (TCP Date of Publication) STC Words Pages
A26473 Advice to the women and maidens of London shewing, that instead of their usual pastime, and education in needlework ... it were far more necessary and profitable to apply themselves to the right understanding and practice of the method of keeping books of account : with some essays, or rudiments for young beginners, in twelve articles / by one of that sex. One of that sex. 1678 (1678) Wing A664; ESTC R21333 12,181 39

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one_o in_o one_o year_n and_o another_o in_o another_o in_o this_o or_o the_o like_a way_n of_o keep_v the_o account_n of_o house_n expense_n or_o other_o petty_a charge_n beside_o the_o satisfaction_n they_o will_v have_v to_o see_v how_o and_o which_o way_n their_o money_n go_v they_o will_v also_o train_v up_o their_o child_n to_o be_v regular_a and_o handy_a in_o account_n of_o great_a moment_n i_o have_v not_o further_o to_o say_v concern_v this_o account_n of_o house-expence_n but_o that_o at_o the_o year_n end_n when_o the_o account_n be_v past_a and_o approve_v there_o shall_v be_v a_o scheme_n thereof_o draw_v out_o of_o the_o say_a account_n in_o manner_n follow_v viz._n the_o several_a gradation_n how_o the_o aforesaid_a year_n expense_n do_v arise_v  _fw-fr january_n february_n march_n april_n may._n june_n july_n august_n septemb_n october_n novemb_n decemb._n total_a  _fw-fr l._n s._n d._n l._n s._n d._n l._n s._n d._n l._n s._n d._n l._n s._n d._n l._n s._n d._n l._n s._n d._n l._n s._n d._n l._n s._n d._n l._n s._n d._n l._n s._n d._n l._n s._n d._n l._n s._n d._n flesh_n 3_o 6_o  _fw-fr 6_o  _fw-fr 9_o 6_o  _fw-fr 11_o 4_o 11_o 11_o 3_o 16_o 11_o 12_o 9_o 1_o 1_o 12_o 11_o 4_o 14_o 9_o 4_o 15_o 9_o 6_o 16_o 11_o 4_o 5_o 10_o 3_o 13_o 4_o 62_o 5_o 1_o fish_n 16_o 7_o  _fw-fr 12_o 1_o  _fw-fr 10_o 9_o 1_o 3_o 1_o  _fw-fr 17_o 5_o 1_o 5_o 5_o 13_o 10_o 1_o 1_o 3_o 18_o 15_o 17_o 6_o 6_o 1_o 9_o 17_o 10_o drink_n 1_o 12_o 2_o  _fw-fr 15_o 2_o  _fw-fr 1_o 6_o  _fw-fr 15_o 10_o  _fw-fr 10_o 2_o 6_o 8_o 9_o  _fw-fr  _fw-fr  _fw-fr 8_o 2_o 7_o 1_o 14_o 2_o 3_o 8_o 7_o 10_o 7_o 2_o 18_o 26_o 17_o 6_o bread_n and_o meal_n 2_o 5_o 5_o 2_o 2_o 9_o 4_o 5_o 6_o  _fw-fr 15_o 2_o 1_o 3_o 8_o 1_o 3_o 5_o 17_o 2_o 12_o 1_o 2_o 4_o 8_o 4_o 8_o 2_o 1_o 8_o 1_o 15_o 6_o 23_o 7_o 8_o butter_n cheese_n etc._n etc._n 6_o 5_o  _fw-fr 18_o 6_o  _fw-fr 7_o 2_o  _fw-fr 17_o 10_o 6_o 3_o 10_o 1_o 12_o 1_o 1_o 1_o 3_o 13_o 10_o 4_o 4_o 14_o 8_o 3_o 0_o 3_o 2_o 1_o 10_o 2_o 25_o 6_o 2_o fruit_n herb_n root_n 4_o 10_o  _fw-fr 6_o 2_o  _fw-fr 4_o 2_o  _fw-fr 3_o 8_o  _fw-fr 5_o  _fw-fr  _fw-fr 14_o 3_o 13_o 2_o 1_o 8_o 6_o 1_o 11_o 2_o 13_o 6_o 6_o 7_o 7_o 7_o 6_o 18_o 7_o wage_n 1_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr 1_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 15_o 6_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 2_o  _fw-fr  _fw-fr  _fw-fr 1_o 2_o 7_o 15_o 6_o saltery_n pickles_n 2_o 10_o  _fw-fr 3_o 2_o  _fw-fr 1_o 4_o  _fw-fr 3_o 2_o  _fw-fr 2_o 9_o  _fw-fr 7_o  _fw-fr 7_o 5_o 5_o 4_o 8_o 10_o 1_o 2_o 4_o 2_o 8_o 2_o 12_o 5_o grocery_n 2_o 1_o  _fw-fr 3_o 3_o  _fw-fr 3_o 4_o  _fw-fr 2_o 4_o  _fw-fr 2_o 3_o  _fw-fr 8_o 2_o 7_o 17_o 5_o 11_o 11_o 4_o 5_o 10_o 6_o 4_o 7_o 3_o 10_o 10_o fire_n and_o candle_n 1_o 19_o 3_o 2_o 11_o 6_o 2_o 4_o 11_o 1_o 10_o 6_o  _fw-fr 6_o  _fw-fr  _fw-fr 5_o 7_o 2_o 1_o 9_o 10_o 11_o 3_o 1_o 11_o 10_o 11_o 10_o 1_o 16_o 8_o 24_o 11_o 2_o laundry_n 5_o 2_o  _fw-fr 16_o 7_o  _fw-fr 11_o 7_o  _fw-fr 6_o 5_o  _fw-fr 16_o 10_o  _fw-fr 6_o 5_o 4_o 10_o 13_o 4_o 9_o 11_o 5_o 2_o 10_o 3_o 11_o 6_o 6_o 8_o physic_n 1_o 6_o 3_o  _fw-fr 10_o 9_o  _fw-fr 1_o 3_o  _fw-fr 3_o  _fw-fr  _fw-fr 4_o  _fw-fr  _fw-fr 7_o 6_o 5_o 1_o 8_o 3_o 8_o 9_o 11_o 1_o 4_o 5_o 3_o 5_o 12_o 4_o repair_v 3_o 1_o  _fw-fr 10_o 1_o  _fw-fr 11_o 2_o  _fw-fr 2_o 2_o  _fw-fr 1_o 11_o  _fw-fr  _fw-fr  _fw-fr 1_o 9_o  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr  _fw-fr 1_o 10_o 1_o 12_o brittle_a ware_n 5_o 1_o  _fw-fr  _fw-fr 6_o  _fw-fr 1_o 6_o  _fw-fr 3_o 6_o  _fw-fr  _fw-fr 10_o  _fw-fr  _fw-fr 9_o 4_o 8_o 1_o 11_o 2_o 8_o 6_o  _fw-fr  _fw-fr  _fw-fr 1_o 8_o 4_o householdstuff_n 1_o 8_o  _fw-fr 2_o 4_o  _fw-fr 1_o 10_o 1_o 9_o 3_o  _fw-fr  _fw-fr 11_o 1_o 5_o 8_o 4_o 1_o 1_o 4_o 6_o 14_o 8_o 2_o 6_o 8_o 6_o 6_o 12_o 2_o apparel_n 5_o 8_o 7_o 7_o 9_o 4_o 2_o 7_o 9_o 6_o 10_o 10_o 10_o 9_o 5_o 9_o 10_o 7_o 2_o 10_o 8_o 9_o 1_o 8_o 3_o 14_o 4_o 4_o 13_o 3_o 4_o 13_o 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11_o 33_o 11_o 11_o 334_o 7_o 3_o this_o foregoing_a scheme_n have_v two_o principal_a aspect_n first_o you_o see_v the_o total_a expense_n of_o each_o month_n at_o the_o bottom_n thereof_o viz._n january_n 21_o l._n 17_o s._n 11._o febr._n 30_o l._n 1_o s._n 6_o d._n etc._n etc._n second_o you_o see_v the_o total_a year_n expense_n of_o each_o commodity_n in_o the_o last_o column_n and_o so_o the_o year_n expense_n for_o flesh-meat_n be_v 62_o l._n 5_o s._n 1_o d._n and_o for_o fish_n 9_o l_o 17_o s._n 10._o etc._n etc._n and_o the_o total_a of_o the_o whole_a year_n charge_v at_o the_o foot_n of_o all_o to_o be_v 334_o l._n 7_o s._n 3._o note_v that_o the_o account_n of_o promiscuous_a incident_a charge_n amount_v in_o the_o year_n to_o 16_o l._n 9_o s._n 3_o d._n may_v be_v if_o you_o will_v distinguish_v into_o other_o several_a head_n as_o port_n of_o letter_n boat_n and_o coach-hire_n travelling-charge_n and_o the_o like_a and_o thus_o much_o may_v serve_v to_o be_v speak_v concern_v this_o petty-charge_n account_n in_o the_o practice_n whereof_o two_o thing_n be_v to_o be_v mind_v viz._n exactness_n and_o neatness_n without_o exactness_n it_o be_v a_o insignificant_a thing_n a_o labour_n in_o vain_a and_o without_o neatness_n the_o accountant_a do_v but_o manifest_v her_o unaptness_n and_o unreadiness_n therefore_o if_o one_o year_n do_v not_o render_v the_o accountant_n exact_a and_o neat_a let_v they_o practise_v it_o two_o year_n for_o if_o a_o true_a account_n be_v not_o keep_v without_o blot_n it_o will_v never_o commend_v the_o artist_n i_o shall_v now_o in_o performance_n of_o my_o promise_n in_o the_o title_n page_n present_v you_o with_o some_o essay_n or_o rudiment_n of_o account_n in_o the_o way_n of_o a_o trade_n but_o what_o can_v be_v expect_v in_o these_o few_o sheet_n or_o why_o shall_v i_o here_o copy_n the_o work_n of_o other_o the_o best_a service_n i_o can_v do_v you_o be_v to_o refer_v you_o to_o that_o book_n late_o print_v whence_o i_o derive_v all_o my_o small_a stock_n of_o learning_n in_o account_n the_o title_n of_o the_o book_n be_v debtor_n and_o creditor_n make_v easy_a and_o be_v to_o be_v have_v of_o the_o bookseller_n who_o name_n be_v affix_v to_o the_o front_n of_o this_o but_o that_o i_o may_v do_v something_o to_o acquit_v myself_o of_o this_o engagement_n i_o shall_v here_o present_v you_o with_o some_o short_a precept_n and_o a_o few_o useful_a example_n for_o a_o beginner_n in_o the_o wat_fw-mi of_o trade_n and_o leave_v you_o to_o reap_v the_o harvest_n of_o this_o learning_n from_o better_a author_n the_o general_a precept_n therefore_o be_v this_o that_o when_o any_o good_n be_v buy_v or_o sell_v when_o any_o money_n be_v receive_v or_o pay_v in_o short_a when_o any_o bargain_n be_v make_v each_o action_n or_o contract_n be_v to_o be_v enter_v in_o your_o leaguer_n or_o book_n of_o account_n twice_o viz._n debtor_n and_o creditor_n for_o you_o must_v consider_v that_o every_o receipt_n or_o payment_n every_o buy_v and_o sell_v or_o other_o contract_n be_v a_o transfer_v of_o property_n
from_o one_o to_o another_o so_o that_o the_o person_n or_o thing_n who_o be_v the_o receiver_n or_o borrower_n be_v intend_v here_o for_o the_o debtor_n and_o the_o person_n who_o pay_v or_o the_o thing_n deliver_v or_o lend_v be_v the_o creditor_n but_o i_o can_v more_o apt_o explain_v my_o meaning_n than_o in_o refer_v you_o to_o the_o petty-charge_n account_v before_o go_v wherein_o you_o have_v this_o rule_n of_o a_o double_a entry_n plain_o demonstrate_v for_o in_o the_o month_n of_o january_n i_o receive_v 21_o l._n 17_o s._n 11_o d._n this_o i_o disburse_v as_o have_v be_v show_v in_o flesh_n 3_o l._n 6_o s._n in_o fish_n 16_o s._n 7_o d._n etc._n etc._n here_o now_o the_o account_n of_o flesh_n be_v debtor_n 3_o l._n 6_o s._n and_o the_o account_n of_o fish_n be_v debtor_n 16_o s._n 7_o d._n etc._n etc._n and_o that_o of_o money_n or_o cash_n be_v creditor_n for_o all_o those_o sum_n and_o thus_o one_o answer_n the_o other_o and_o balance_n the_o account_n therefore_o to_o 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do_v the_o debtor_n be_v always_o on_o the_o left_a hand_n and_o the_o creditor_n on_o the_o right_n there_o you_o will_v find_v it_o so_o enter_v viz._n cash_n in_o pag._n 28_o be_v debtor_n to_o stock_n in_o pag._n 29._o and_o stock_n in_o pag._n 29._o be_v creditor_n by_o cash_n in_o pag._n 28._o and_o in_o the_o like_a manner_n you_o will_v find_v the_o other_o three_o parcel_n enter_v in_o pag._n 30_o 31._o have_v thus_o post_v your_o account_n of_o stock_n and_o set_v open_v your_o shop_n you_o begin_v your_o trade_n after_o some_o such_o manner_n as_o this_o and_o here_o i_o desire_v the_o reader_n or_o learner_n as_o she_o read_v these_o follow_a instruction_n to_o cast_v her_o eye_n upon_o the_o leaguer_n where_o the_o parcel_n be_v enter_v you_o sell_v by_o retail_n for_o ready_a money_n five_o dozen_o of_o glove_n at_o 20_o s._n per_fw-la dozen_o 5_o l._n for_o this_o have_v receive_v money_n your_o cash_n be_v debtor_n 31._o debtor_n 28._o creditor_n 31._o and_o account_v of_o glove_n be_v creditor_n as_o you_o see_v it_o do_v in_o pag._n 28.31_o 5_o l._n you_o have_v sell_v to_o mrs._n thorp_n five_o dozen_o of_o glove_n at_o 22_o s._n per_fw-la dozen_o 5_o l._n 10_o s._n to_o enter_v this_o mrs._n thorp_n not_o yet_o have_v pay_v be_v debtor_n 31._o debtor_n 30._o creditor_n 31._o and_o account_v of_o glove_n creditor_n as_o will_v appear_v by_o the_o figure_n of_o reference_n in_o the_o margin_n 5_o l._n 10_o s._n have_v give_v out_o 25_o ell_n of_o alamode_fw-fr for_o make_v of_o hood_n they_o now_o be_v return_v in_o 30_o hood_n cost_v 2_o s._n 6_o d._n each_o hood_n in_o stuff_n only_o which_o be_v equivalent_a to_o 3_o s._n per_fw-la ell._n 3_o l._n 15_o s._n for_o this_o make_v in_o your_o leaguer_n a_o account_n of_o hood_n and_o let_v that_o be_v debtor_n and_o alamode_fw-fr creditor_n 3_o l._n 15_o s._n pay_v your_o sempstress_n for_o silk_n and_o make_v the_o say_a hood_n 31._o debtor_n 32._o creditor_n 31._o at_o 6_o d._n a_o piece_n l._n 15_o s._n hood_n be_v here_o debtor_n to_o cash_n l._n 15_o s._n note_v 29_o debtor_n 32._o creditor_n 29_o when_o i_o say_v debtor_n to_o cash_n it_o be_v in_o short_a to_o express_v that_o hood_n be_v debtor_n and_o cash_n be_v creditor_n and_o here_o also_o observe_v all_o along_o in_o your_o leaguer_n that_o every_o debtor_n parcel_n begin_v to_o and_o then_o mention_n the_o creditor_n and_o every_o creditor_n begin_v by_o and_o then_o mention_n the_o debtor_n the_o first_o tell_v whither_o you_o be_v go_v the_o second_o whence_o you_o come_v you_o have_v receive_v of_o mrs._n thorp_n in_o part_n of_o her_o debt_n 15_o l._n make_v cash_n debtor_n 31._o debtor_n 28._o creditor_n 31._o &_o mrs._n thorp_n creditor_n 15_o l._n buy_v of_o henry_n garstang_n 20_o dozen_o of_o glove_n at_o 15_o s._n per_fw-la dozen_o 15_o l._n here_o glove_n be_v debtor_n 33_o debtor_n 30._o creditor_n 33_o and_o you_o must_v state_n a_o account_n for_o henry_n garstang_n and_o make_v that_o creditor_n 15_o l._n you_o pay_v the_o say_a garstang_n in_o money_n 10_o l._n and_o by_o 30_o hood_n at_o 3_o s._n 4_o d._n per_fw-la hood_n 5_o l._n 1._o henry_n garstang_n be_v debtor_n to_o cash_n for_o the_o 10_o l._n pay_v he_o 33._o debtor_n 32._o creditor_n 29._o debtor_n 32._o creditor_n 33._o 10_o l._n 2._o the_o say_v garstang_n be_v debtor_n to_o hood_n 5_o l._n for_o 30_o sell_v he_o buy_v of_o james_n jones_n two_o piece_n of_o bag-holland_n contain_v 60_o ell_n at_o 5_o s._n per_fw-la ell._n 15_o l._n four_o piece_n of_o cambric_n at_o 40_o s._n per_fw-la piece_n 8_o l._n 23_o l._n make_v a_o account_n of_o linen_n debtor_n 33_o debtor_n 32._o creditor_n 33_o and_o james_n jones_n creditor_n 23_o l._n both_o these_o must_v be_v new_o open_v in_o the_o leaguer_n you_o pay_v mr._n jones_n in_o money_n 12_o l._n 10_o s._n and_o he_o be_v willing_a to_o accept_v of_o the_o assignment_n upon_o mrs._n thorp_n for_o the_o debt_n she_o owe_v be_v 10_o l._n 10._o so_o he_o be_v pay_v in_o 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hogshead_n of_o sugar_n weigh_v net_n 14_o c._n 3_o q._n 14_o l._n the_o price_n 26_o s._n per_fw-la c._n amount_v to_o 19_o l._n 6_o s._n 9_o d._n the_o good_n be_v barter_v and_o interchange_v you_o need_v only_o make_v a_o account_n of_o sugar_n 33._o debtor_n 34._o creditor_n 33._o debtor_n and_o linen_n creditor_n 19_o l_o 6_o s_z 9_o d_o your_o disbursement_n for_o housekeep_v and_o all_o other_o petty_a charge_n amount_v to_o in_o a_o week_n past_o 3_o l_o 6_o s_z 8_o d._n make_v a_o account_n in_o your_o leaguer_n of_o housekeep_v 29._o debtor_n 34._o creditor_n 29._o and_o let_v that_o be_v debtor_n to_o cash_n 3_o l_o 6_o s_z 8_o d_o and_o thus_o i_o have_v do_v as_o to_o carry_v on_o a_o trade_n for_o i_o dare_v not_o swell_v this_o into_o a_o far_a progress_n this_o may_v suffice_v to_o give_v you_o a_o relish_n of_o a_o art_n which_o the_o more_o know_v will_v yield_v the_o pleasant_a taste_n but_o all_o this_o will_v signify_v but_o little_a unless_o you_o bring_v your_o account_n to_o a_o certain_a conclusion_n or_o balance_n whereby_o to_o see_v how_o your_o new_a stock_n differ_v from_o your_o old_a to_o accomplish_v this_o there_o be_v two_o account_n more_o to_o be_v state_v in_o your_o leaguer_n which_o have_v not_o yet_o be_v open_v that_o be_v the_o account_n of_o profit_n and_o loss_n and_o the_o account_n of_o balance_n the_o first_o of_o these_o you_o can_v not_o have_v be_v without_o if_o this_o trade_n have_v be_v a_o little_a far_o carry_v on_o that_o of_o balance_n be_v ever_o the_o last_o account_n in_o the_o