Received from the National Bank, Cash Order on London, £41, 14s. 8d., on which they charge 2s. 1d.

Remitted E. West & Co., Cash Order, £41:14:8; which, with 2}

per cent Discount, is amount of their account, as per I. B., p. 2. Sold for Cash, No. 21, 74 yds. at 1s. 4d.

Sold Joseph Black, Bristol, No. 37, 22, 21, 43 yds. at 11s. 6d. ; No. 39, 23, 24, 47 yds. at 17s.; No. 41, 23, 22, 45 yds. at 22s.; No. 24, 45, 45, 90 yds. at 1s.; Canvas and Rope, 4s. 6d.

Received £50 from J. White & Co., on which I allow them 1 per cent Discount.

Shipped on board the Jane, for Philadelphia, on account and risk of J. M'Cullough & Co. there, No. 15, 10 pieces, 260 yds. at 8d.; Nos. 32 to 36, 50 pieces, 1260 yds. at 1s. 5d.; Boxes, Nos. 1 and 2, 12s.

Paid Donation to Fever Hospital, 20s. (Note 4.)

Passed the National Bank, Bills Nos. 2 and 3, £74:8:9; 4 per
cent Discount, 6s. 10d. net sum remains at my credit in Bank.
Paid Insurance, &c., of J. M'Cullough & Co.'s Linens, £1:19: 4.
Sold Thomas Long, Belfast, No. 7, 6 pieces, 424 yds. at 18.; No.
8, 3 pieces, 208 yds. at 1s. 2d.; No. 9, 4 pieces, 284 yds. at
1s. 5d.; No. 10, 20 pieces at 15s. 6d.; No. 11, 15 pieces at
16s. 6d.; No. 12, 10 pieces, 400 yds. at 8d.; Canvas and
Rope, 5s.

Sold for Cash, No. 28, 8 pairs at 11s.; Discount, 1s. 5d.
Paid David Williams, my clerk, £10.

26

28

Lent C. D., Bridge Street, £100, till 5th March.

Mar. 1

3

Paid Charges, as per Petty Cash-Book, £3: 15:2.
House Expenses this month, £8.

Drew on J. Black, at 2 months, for amount of his account.
Advised J. White & Co. to hand over to P. Chaworth, Chester,
10 pieces Stuff at 20s.; and 10 pieces at 16s. 6d. ; for which
they inform me they have no demand.

Drew from the National Bank £100.

Handed Union Bank, provision for Bill Payable No. 1.

Sold for Cash, No. 21, 54 yds. at 1s. 4d.; No. 30, 2 pair at 12s.
Received J. Black's acceptance.

5

Received from C. D. £100, lent him 28th February.

Received from J. White & Co. their Draft on John Wilson, £27, 10s., No. 6, at 2 months from 1st inst., payable at Union Bank. Handed Wilson & Blair, Bills Nos. 4 and 6, and paid them balance of account, as per I. B., p. 3, off which they have allowed me 3 months' interest.

Drew from the National Bank £100.

Paid the National Bank for Bill No. 7. drawn by National Bank on
W. Johnson, Esq., London, payable in London, £48: 4s.; less 1s.

Remitted Bill, No. 7, to Morrison & Co, Dewsbury.
Received 1 bale Goods, for forwarding which my brokers, Mit-
chell & Graham, charge 4s. ; other charges, 158.
Paid Carriage, Cartage, &c., of the above, 15s. 8d.
Sold for Cash, No. 19, 2 pieces at 18s.

Sold S. Moore, No. 13, 52 yds. at 10d.; No. 16, 10 pieces, at 16s.;
No. 17, 5 pieces, at 20s.; No. 19, 3 pieces, at 17s. 6d.; No. 38,
20 yds. at 13s.; No. 40, 18 yds. at 18s. 6d.; No. 47, 20 yds. at
218.; Canvas and Rope, 3s. 6d.

Received from S. Moore, £20 on account.
Sold W. Potsworth, Bristol, No. 8, 79, 78, 157 yds. at 1s. 2d.;

No. 24, 45 yds. at 1s.; No. 25, 45 yds. at 1s. 2d.; No. 26, 44
yds. at 2s. 7d.; No. 27, 44 yds. at 2s. 8d.; No. 29, 10 pairs, at
13s. 6d.; No. 30, 10 pairs at 12s. 6d.; No. 31, 10 pairs at 16s;
No. 43, 20 yds. at 11s.; No. 45, 18 yds. at 13s. 6d.; No. 42,
21 yds. at 23s.; Canvas and Rope, 5s. 6d.

Received from W. Potsworth his Promissory Note, at 3 months from this date, £46:3:1.

Paid Donation to New Church, £3:3s.

Sold for Cash, No. 9, 60 yds. at 1s. 4d.

Received per E. F. balance of J. White & Co.'s account.
Handed Union Bank provision for Bill Payable No. 2.
Paid Charges this month, as per Petty Cash-Book, £4:3s.
House Expenses this month, £12.

Received from Bank, for Interest last 3 months, £3:0:11. (Note 5).
Mitchell & Graham owe me for deduction on Calicoes, as per
their account, £13:2:6.

NOTES TO THE TRANSACTIONS.

1. This comes under Art. 25; the imaginary Cr. being Stock, which represents the name of the merchant, or rather the aggregate value of his effects. 2. These are entered in the Petty Cash-Book, of which an example is given for one month only.

3. Cash sales may be conveniently kept in a separate part of the DayBook. Care must be taken to transfer their amount each month to the CashBook. See Art. 39.

4. Donations are frequently kept under Profit and Loss. It has been thought better to keep them separate, under Donation Account. Ultimately they come into Profit and Loss.

5. The account with the National Bank, showing the sums lodged and drawn, with the interest upon them for the respective times, is given after the Cash-Book.

BILL-BOOK.

INVOICE-BOOK.