Education > Complete treatise on practical arithmetic and book-keeping

190
BOOK-KEEPING BY DOUBLE ENTRY.
June 28, 1789.
7 Received from Abel Factor, of Jamaica,
invoice of" 7 puncheons rum, 8 barrels
indigo, and 6 hogsheads sugar, shipped •
by him on board the Diligence, on my
account and risk, amounting to 487/ 16s
lOrf currency, exchange at 40 per cent
July 4
7 My uncle Humphrey Adams is dead, and
hath left me a legacy, payable by his
executor James Gibson, the sum is
8
7,Paid house and shop rent, and servants’
wages, which, together with house-keep¬
ing and other expences till Midsummer,
amount in all to -
13 —
7.Drawn my bill on Abel Factor, of Jamaica,
payable to Edward Young, or order, of
value due by Ditto Young, at 14 days
23
7 Ship Diligence is arrived safe with my
goods from Jamaica ; freight, duty, and
other charges paid here, amount to
8 Sold David Robinsok my 6 hogsheads
sugar on the key
Received in part - - 70 0 0
Rest due in 6 months - 70 0 0
-25
8 Brought into my warehouse
My 7 puncheons rum, at 23/ 161 0 0
And 8 barrels indigo, contain-!
ing 125 lb per barrel, at 2s >■ 112 10 0
3d per lb . » J
348
300
3 30 0
219 3
83 4
140| 0
275 10