Abbildungen der Seite

almost every counting-house, which mav cause; the entries to be made to the debit instead of the credit of an account in the day-book, and to the credit instead of (tb.e debit, I have endeavoured, as much as possible, to counteract the evil, by having only one column for receiving the amount of every transaction, whether debit*, or credits, at the instant of making the entry; and, for' the convenience of separating the debits from the ciedits, previous to posting, which is necessary to prevent confusion and perplexity, I have two other columns on the fame page; that on the left Ædc info which the amount ofevety debit must be carefully entered, and that on the right for the amount of the credits; which columns must be cast up once a month. The column of debits and credits of itself forming one ainount; the column for the debits producing a second amount; and the column of credits a third amount; which second and third amounts, added together, must exactly agree with the first amount, or the work is not done right. By this means the man of business may obtain monthly such a statement of his affairs as will shew how much he owes for that month, and how much is owing to him; and the debits being added together for any given time, with the value of the stock of goods on hand, will, when the amount of the credits is fubstracted therefrom, (hew the profits of the trade. I (hall now proceed to the process of posting; which begrns with opening an account in the ledger with every person to whose debit or credit there has been an entry

made in the day-book; affixing la each account a letter, which is to be used as a mark of posting. The person's name, place of abode, and the folio of the ledger, mast then be entered in the nlphnbet, with the fame letter prefixed to each name as is affixed to the account in the ledger. Next the page of the ledger on which each account is opened, (and which vull be seen in the alphabet.) must be affixed to each amount in the day-book, in the column for that purpose. The date and amount of each debit must then be posted in the columns for receiving it n the ledger, on the left or debit side of that account to which it relates; entering, as a mark of posting in the day-book, ngainsteach amount, the fame letter that is affixed to the account in the ledger, to which said amount may be posted. Observing that the debits of January, February, and March, kc. must be posted into the column for those months in the ledger, and the credits must also be posted in like manner, filling up each account in centre, at the expiration of every month, with the whole amount of the month's transactions; thus having, in a small space, the whole statement of each person's account for the year; in the columns to the right and left the amount separately of each transaction, and in the centre a monthly statement. Having described the process of this method of bookkeeping, I shall (hew how to examine books kept by this method, so as to ascertain, to an absolute certainty, if the ledger be a true representation of the day-book; i.e. not only if each transaction be 1 correctly correctly posted, as to the amount thereof, but also if it be rightly entered to the debit or credit of its proper account. This examination differs from the modes that have beretofor been practised, as well in expedition as in the certain accuracy which attends the process; it being only necessary to cast up the columns through the ledger debits and credits, according to the examples given, and the amount of those columns, if right, must agree with the columns in the day-book for the fame corresponding space of time. These castings should take place once a fnonth, and, if the amounts do not agree, the posting must then, but not else, be called over; and when the time, whether it be one, two, three, or four, months, that is allotted to each column of the ledger is expired, the amount of each column should be put at the bottom of the first page, and carried forward to the bottom of the next, and so on to the end of the accounts; taking care that the alnount in the day-book, of each month's transactions, be brought into one gross amount for the lame time. But, although this process must prove that the ledger contains the whole contentsofthe day-book, and neither more nor less, yet it is not complete without the mode of ascertaining if each entry be posted to its right account, which may be ascertained by the following method. I have laid down a rule that a letter, which may be used alphabetically in any form or shape that is agreeable, stiall be affixed to each account in the ledger, and the fame letter prefixed to the •ames in the alphabet, these let

ters being used as marks of posting, and affixed to each account in the day-book as it is posted; it is only necessary therefore to compare and fee that the letter affixed to each entry in the day-book is the fame as is prefixed to the fame name in the alphabet; a difference here shews of course an error, or else it must be right. At the end of the year, or at any other time, when persons balance their accounts, if there be no objection to the profits of the trade appearing in the books, the stock of goods on hand at prime cost may be entered in the day-book, either the value in one amount, or the particular* specified, as may be most expedient, and an account opened for it in the ledger, to the debit of which it mult be posted. The casting up of the ledger must then be completed, and when found to agree with the day-book, and the amount placed at the bottom of each column, subtract the credits from the debits, and it will shew the profit of the trade; unless the credits be the greater amount, which will shew a lots. In taking off the balances of the ledger, one rule must be observed, and it cannot be dono wrong ; as you proceed, first fee the disserence between the whole amounts ofthe credits and debits on each page for the year, with which the difference ofthe outstanding balances of thr: several accounts on each page mult exactly agree, or the balances will not be taken right. Ky this means every page will be proved as you proceed, and the balances of ten thousand ledgers, on this plan, could not unobl'crvedly be taken, off wrong, la witness whereof, &c.


Account of an Improvement in Sea C.cmpassts; by Mr. B. Romans, of Pensacola.—t'rom the Philosophical Transactions of thl American I'hilofcphical Society.

THE common mariner's compass has always appeared to accurate observers as an imperfect instrument, but in nothing has it proved to be more defective than in its use in storms; the heaviest brass compasses nov in use are by no means to be relied on in a hollow or high sea. This is owing to the box hanging in two brass rings, confining it only to two motions, both vertical, and at right angles ■with each other; by which confinement of the box, upon any succussion, more especially sudden ones, the card is always put into too much agitation, and, before it can well recover itself, another jerk prevents its pointing to the pole j nor is it an extraordinary thing to fee the card unshipped by the violence of the ship's pitching. All these inconveniencies are remedied to the full, by giving the box a vertical motion at every degree and minute of the circle, and compounding these motions with a horizontal one, of the box, as well as of the card. By this unconfined disposition of the box, the effects of the jerks on the card are avoided, and it will always very steadily point to the pole. Experience has taught me, that the card not only is not in the smallest degree affected by the hollow sea, but that, in all the violent shocks and whirlings the box can receive, the card lies as still as if in a room unaffected by the least motion. , Lately a compass was invented and made in Holland, which has all

these motions. It is of the size of the common brass compasses; the bottom of the brass box, instead of being like a bowl, must be raised into a hollow cone, like the bottom of a common glass bottle: the vertex of the cone must be raised so high as to leave but one inch between the card and the glass; the box must be of the ordinary depth; and a quantity of lead must be poured in the bottom of the box, round the base of the cone; this secures it on the stile -whereon it traverses.

This stile is firmly fixed in the centre of a square wooden box, like the common compass, except that it requires a thicker bottom. The stile must be 6f brass, about six inches long, round, and of the thickness of one third of an inch; its head blunt, like the head of a sewing-thimble, but of a good polisli: the stile must stand perpendicular. The inner vertex of the cone must also be well polished; the vertical part of the cone ought to be thick enough to allow of a well-polistied cavity, sufficient to admit a short stile, proceeding from the centre of the card whereon it traverses. The compass I saw was so constructed; but I fee no reason why the stile might not proceed from the centre of the vertex of the cone, and so be received by the card the common way. The needle must be a magnetic bar, blunt at each end; the glass and cover are put.on in the common way.

A compass of this kind was given by the captain as a Dutch man-ofwar to captain Barnaby- of the Zephyr sloop ; this gentleman gave it to me to examine, and was very profuse in his encomiums tbereoo,

fafing, sjying, that in a very hard gale, which lasted some days, there was no other compass of any service at nil; indeed, to me it appears to deserve all the praile he gave it.

Rtceipl to cure the Complaint os the Ts'aier in Sheip.

IT has befiii often remarked how little the disorders incident to sheep :ire even known in sheep countries. The common shepherds keep pace ■with the common farriers, and only observe, that the animals have always dud, must die, and they cannot help it.

The following experiment ther<fore may be useful to- the public, communicated to me by a tenant of mine.

A farmer near Kilham turned his flock of sheep into a field of turnips lie had hired, which were remarkably strong and good. In a short time he lost about twenty of them by the disorder called the Water. lie grew so alarmed inconsequence, that he removed his sheep, and would eat no more of the turnips. On this the owner of the land remonstrated, and insisted on the turnips being eaten upon the ground. After some little time and altercation, the farmer brought back his flock, and sliortly after about fix more died. Oil this he took his final leave of the turnips, and said, "They killed sheep, and would have nothing more to do with them."

1 he owner of t!ie land had them publicly cried, but the turnips had got so bad a name, that with no little difficulty they were let at half price. The next farmer sent on his sheep, and in a sliort time lost about eight or ten. On this second disaster the reputation of the turnips was gone entirely, and ray tenant had the offer of them


for nothing, provided he would cat them up, to which he agreed.

He lent there Jix httdr-d and thirty Jbeep, so that the exDeriment Was a very full and fair one. The method he pursued he had heard of in Northumberland. As loon as the sheep had filled themselves with the turnips, he made his shepherd go amongst them and move them about. They voided in consequence a good deal of water. He did thi* for some days at stated intervals, and sometimes made his shepherd go amongst them in the middle of the night. By this method they were never suffered to lie long and swell with what thev had eaten. I he consequence os this proceeding was, that after eating up the whole of these fatal turnips, he removed his fix hundred and thirty sheep all in good condition, without the loss of a single slieep. .

Two circumstances may fairly be deduced from the above experiment: The first, that the complaint of the water, which frequently kills slieep when first ot) to turnips, arises from their gorging themselves with this watery food, and then remaining without exercise to cany off the beginning complaint: The second, that this may tend to prevent the disorder, at the small expenoe of a little trouble. to the shepherd.

Should this method prove on trial as successful as the experiment' gives me hope, the farmer will have many reasons to thank the man who tried it, and the public will be obliged by the communication.

I have the honour t<> be, &c.

Wild Cottage, n-nr Dr>ffi,U,

April 25.



A Jhart Account of several Gardens near London; ixiitb remarks on somt Particulars •when in they excel or are deficient, upon a -Jtenu of them in December, 1691.— Ft om the Arcbatlogia, Vol. XII.

i. HAMPTON Court Garden is a large plat environed with an iron palisade round about next the park, laid all in walks, grafs plats, and borders. Next to the house, soms flat and broad beds are set with narrow rows of dwarf box, in figures like lace patterns. In one of the lesser gardens is a iarge green-house divided into several rooms, and all of them with itoves under then), and sire to keep a continual heat. In these there are no orange or lemon trees, or myrtles, or any greens, but such lender foreign ones that need continual warmth.

2. Kensington Gardens are not great, nor abounding with sine plants. The orange, lemon, myrtles, and what other trees they had there in summer, were all removed to Mr. London's and Mr. Wise's green-house, at Brompton-park, a little mile from them. But the walks and grafs are laid very fine, and they were digging up a flat of fouror five acres to enlarge their garden.

3. The Uueeu Dowager's Gar

den at Hammersmith has a good green-house, with an high erected front to the south, whence the roof falls backward. The house i> well stored with greens of kinds; but the queen not being for curious plants or flowers, they were not of the most curiocs forts of greens, and in the garden there is little of" value but wall trees; though the gardener there, Mons. Herman Van Guine, is a man of great skill and industry, having raised great numbers of orange and lemon trees by inoculation, with myrtles, Roman bare?, and other greens of pretty shapes, which "he has to dispose of.

4. Beddington Garden, at present in the hands of the duke of Norfolk, but belonging to the family of Carew, has in it the bett orangery in England. The orangs and lemon trees there grow in the ground, and have done so near one hundred years, as the gardener, an aged man, said he believed. There are a great number of them, the house wherein they are being above two hundred feet' long; they are most of them thirteen feet high, and very full of fruit, the gardener not having takca off so many flowers this last summer as usually others dp. He said, be gathered off them at least tea tbon- find

« ZurückWeiter »