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1831 Aug. 22
Posology
Alegomorphics
§. Bookkeeping elucidated
Hamilton's 8 Rules
7
Natural Expression
Hamilton page 281
Waste Book
1. Received in a gift from
my father £100
2. Received in like manner at
opening shop 100 yards cloth
at 12' £60.
3. James Barbour owes me a
years interest of £1000 £50
Technical Expression
Rule VII. When an article of
gain occurs, Cash, the article
received, or the person accountable
for it is Debtor to Profit
and Loss, or to some subsidiary
account. Thus"
Journal.
1. Cash. Debtor to Profit and Loss.
received from my Father £100
2. Cloth Debtor to Profit and Loss,
received from my Father at opening
Shop 100 yards at 12'
3. James Barbour Debtor to Profit
and Loss [or to Interest account]
due by him for a years interest
of £1,000."
☞ Thereupon under the head of Examples,
come items, 6 in number,
immediately after the above technical
expressions, the Book last-
mentioned being the Journal ()
() It should rather
have been the Waste Book —
the expressions not being
technical.
1. Received payment from W. Hill
of the legacy left me by J. Bolt £100
2. James Dodson owes me for commission
on £35s 0d. at 2½ per Cent +
+ Sum not mentioned
3. James Gilmour owes me for my
half share profit on a joint
adventure — £30
4. Received, in a legacy from John
Friend, a House and Garden at
Islington, value £500
5. Received premium for insuring
£250 per the Fair Trader,
Wuther from Glasgow to Boston
at 8 guineas per Cent. II
II Sum not mentioned
6. Received from J. Miller, interest
on £256 from 28th May to 19th
September at 5 per Cent
Sum not mentioned
Identifier: | JB/135/154/001 "JB/" can not be assigned to a declared number type with value 135.
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1831-08-22 |
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135 |
posology |
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154 |
posology |
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001 |
natural expression / waste book / technical expression |
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rudiments sheet (brouillon) |
1 |
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recto |
e7 |
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jeremy bentham |
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46272 |
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