Education > Complete treatise on practical arithmetic and book-keeping

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BOOK-KEEPING BY DOUBLE ENTRY.
3. The person to whom a thing is delivered on trust Is -
Dr. to the thing delivered.
4. In antecedent and subsequent cases, parts that are C-
turally the reverse of one another, are also opposed in In¬
spect of terms.
5. In cases where personal and real Drs. or Crs. t,
wanting, the defect must be supplied by fictitious ones, lb
cording to your judgment.
6. In complex cases, the several Drs. or Crs. are to a;-
made out from the preceding rules jointly taken.
The fictitious Drs. and Crs. that are mostly used, are, tic
Stock, which is made Cr. for tire effects in the invento h
and Dr. for the debts in it. 2. Profit and Loss, which
made Dr. for every sum delivered for which nothing is <
pected as an equivalent, and for losses upon bargains
goods; and Cr. for the contrary sums, viz. for all ga
upon goods, &c. 3. Voyage to such a place, which is ma
Dr. for things sent as an adventure, and all expences up
them ; and Cr. for their nett proceeds. And several othe
as may be seen in the following course of Books.
Having finished the Journal entries for tire month,
then proceed to post them into the Ledger; by writing dot
every article twice, once on the Dr. side, and once on f
Cr. side, viz. on the Dr. side of that account which is ]
and on the Cr. side of that which is Cr.; having’ first t|
pointed spaces for these accounts by estimation large enouj
to contain all their articles, and titled them according*
,the description of the Ledger, and entered such titles!
their proper places in tire alphabet, immediately on writin}!
them in the Ledger. In entering the Dr. side article, yjfi
write down the name of the Cr., preceded by the word Tt\
and immediately after, in the line, the condition of the an
tide, such as price, quantity, &c. placing the whole si
of money in the columns with tlie folio figure where t
Cr. stands, and prefixing to the whole its particular dat|
and in entering the Cr. side article, write down the i
of the Dr., preceded by the word By, writing the Dr. folitij
number, and the date, money, &c.' as before. This doij
turn to the article in the Journal, and against it in tire lefl
hand margin write the Dr. and Cr. folk) numbers, tire foi