JB/135/153/001

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1831 Aug. 22

Posology

Alegomorphics
§. Bookkeeping elucidated
Hamilton's 8 Rules

6

Natural Expression

Hamilton p. 280

Thereupon a Waste Book
follows

1. Given my Daughter at his marriage
£500

2. Taken from my Cellar for my
own use 1 hd Port-wine £20

3 Due James Rich for a years interest
of £1000 borrowed of him at
4 per cent. £40

---page break---

Technical Expression

Rule VI. "When an article
of loss occurrs, Profit and Loss,
or some subsidiary accompt
is Debtor.

1. is Debtor. "If the loss be paid
"as ready money, it is Debtor
"to Cash"

2. "If it be paid in any
"thing else, it is Debtor to
"the thing delivered."

3. "If it remain unpaid, it
"is Debtor to the person to
"whom it is owing. Thus"

Thereupon a Journal follows

1. Profit and loss Debtor to Cash
Given (&c) £500

2. Profit and Loss [or Proper
"Expenses] Dr to Port wine taken"
&c. £40

3. Profit and Loss [or Interest Account]
Debtor to James Rich
Due him" &c. £40

☞ Thereupon, under the head
of Examples come items, 6
in number, immediately after
the above technical expressions;
the Book last mentioned being
the Journal (a)

Note (a)
(a) It should rather have
been "the Waste Book" the
expressions not being technical.

1. The Ship Mary is lost on a
voyage to Jamaica, and no
insurance on it, value £550

2 Paid James Simson ½ years interest
of 1000 marks Scots, at
4½ per Cent. (b)

(b) No sum mentioned.

3.. Paid small charges on my
business for a month £1.13s:4d.

4. Due Henry Malbin my Clerk
for half a year's Salary £25

5. James Irving having died a
Bankrupt, the debt he owes me
is lost £50

6. Paid William Moyle an average
loss on £160 insured per
the Phoenix John Jackson
Master, at 25 per Cent. (c)

(c) No sum mentioned.

Identifier: | JB/135/153/001 "JB/" can not be assigned to a declared number type with value 135.
Date_1	1831-08-22	Marginal Summary Numbering
Box	135	Main Headings	posology
Folio number	153	Info in main headings field	posology
Image	001	Titles	natural expression / technical expression / note (a)
Category	rudiments sheet (brouillon)	Number of Pages	1
Recto/Verso	recto	Page Numbering	e6
Penner	jeremy bentham	Watermarks	street & co 1830
Marginals		Paper Producer	antonio alcala galiano
Corrections		Paper Produced in Year	1830
Notes public		ID Number	46271
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