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'' | <p>1831 Aug. 22</p> | ||
<head>Posology</head> | |||
<note>Alegomorphics<lb/> | |||
§. Bookkeeping elucidated<lb/> | |||
Hamilton's 8 Rules</note> | |||
<p>7</p> | |||
<head>Natural Expression</head> | |||
<p>Hamilton page 281</p> | |||
<head>Waste book</head> | |||
<p>1. Received <del><gap/></del> in a gift from<lb/> | |||
my father £100</p> | |||
<p>2. Received <hi rend="underline">in like manner</hi> at<lb/> | |||
opening shop 100 yards cloth<lb/> | |||
at 22' £60.</p> | |||
<p>3. James Barbour owes me a<lb/> | |||
years interest of £1000 £50</p><pb/> | |||
<head>Technical Expression</head> | |||
<p>Rule VII. When an article of<lb/> | |||
gain occurs, Cash, the article<lb/> | |||
received, or the person accountable<lb/> | |||
for it is Debtor to Profit<lb/> | |||
and Loss, or to some subsidiary<lb/> | |||
account. Thus"</p> | |||
<head>Journal.</head> | |||
<p>1. Cash. Debtor to Profit and Loss.<lb/> | |||
received from my Father £100</p> | |||
<p>2. Cloth Debtor to Profit and Loss,<lb/> | |||
received from my Father at opening<lb/> | |||
Shop 100 yards at 12'</p> | |||
<p>3. James Barbour Debtor to Profit<lb/> | |||
and Loss [or to Interest account]<lb/> | |||
due by him for a years interest<lb/> | |||
of £1,000."</p> | |||
<p>☞ Thereupon under the head of <hi rend="underline">Examples</hi>,<lb/> | |||
come items 6 in number,<lb/> | |||
immediately after the above technical<lb/> | |||
expressions, the Book last-<lb/> | |||
mentioned being <hi rend="underline">the Journal</hi> <add>()</add></p> | |||
<note><add>()</add> It should rather<lb/> | |||
have been the Waste Book —<lb/> | |||
the expressions not being<lb/> | |||
technical.</note> | |||
<p>1. Received payment from W. Hill<lb/> | |||
of the legacy left me by <unclear>J. Bolt</unclear> £100</p> | |||
<p>2. James Dodson owes me for commission<lb/> | |||
on <unclear>£350.</unclear> at 2½ per Cent <add>+</add></p> | |||
<note><add>+</add> Sum not mentioned</note> | |||
<p>3. James Gilmour owes me for my<lb/> | |||
half share profit on a joint<lb/> | |||
adventure — £30</p> | |||
<p>4. Received, in a legacy from John<lb/> | |||
Friend, a House and Garden at<lb/> | |||
Islington, value £500</p> | |||
<p>5. Received premium for insuring<lb/> | |||
£250 per the Fair Trader,<lb/> | |||
<unclear>Wuther</unclear> from Glasgow to Boston<lb/> | |||
at 8 guineas per Cent. <add>II</add></p> | |||
<note><add>II</add> Sum not mentioned</note> | |||
<p>6. Received from J. Miller, interest<lb/> | |||
on £256 from 28<hi rend="superscript">th</hi> May to 19<hi rend="superscript">th</hi><lb/> | |||
September at 5 per Cent <!-- Double-cross symbol --></p> | |||
<note><!-- Double-cross symbol --> Sum not mentioned</note> | |||
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 22' £60.
3. James Barbour owes me a
years interest of £1000 £50
---page break---
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 £350. 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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