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LESSONS IN BOOKKEEPING.—XI.

original documents relating to these transactions would, of

course, be found in the Invoice Book; those relating to Pur. SUBSIDIARY BOOKS-THE DAY BOOK.

chases, in the Invoice Book inward; and those relating to Sales,

in the Invoice Book outward—the former consisting of the actual In the following Day-Book, the entries of the Purchases and invoices sent in with the goods, which are usually pasted in a Sales of Cotton, detailed in the Memoranda of Transactions, are Blue Paper Book, or folded, endorsed, and put away in bandles ; entered in the proper Dr. and Cr. form, and in business they the latter consisting of exact copies of the actual invoices sent would constitute the original record of these transactions. The out with goods, generally taken in a copying-press.

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Spencer and Co. Dr. to Cotton Account

Sold 14 bags of Maranham Cotton, Net 4350 lbs., at 9a. per 16. Discount 1} per cent.

16th. Thompson and Co. Dr. to Cotton Account

Soid 24 bags of West India Cotton, Net 7460 lbs., at 8 d. per Discount 24 per cent.

22nd. Althorpe and Co. Dr. to Cotton Account Sold 12 bags of West India Cotton, Net 4240 lbs., at 8d. per

24th. Cotton Account Dr. to Baring, Smith, and Co.

Bought 30 bags of Demerara Cotton, Net 9218 lbs., at 740. per lb. .

12

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DAY BOOK.

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April 4th.

CR.

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150

Cotton Account Dr. to Osmond and Co.

Bought 16 bags of Berbice Cotton, Net 4960 lbs., at 9d. per lb. Discount at 1per cent.

7th. Cotton Account Dr. to Andrews and Co. Bought 23 bags Maranham Cotton, Net 7166 lbs., at 8d. per lb.

12th. Allison and Co. Dr. to Cotton Account . Sold 12 bags West India Cotton, Net 4236 lbs., at 8 d. per lb.

18th. Thomas Jones Dr. to Cotton Account

Sold 24 bales of Madras Cotton, Net 8580 lbs., at 6fd. per lb.. His Commission and other expenses

20th. Lloyd and Co. Dr. to Cotton Account

Sold 24 bales of Madras Cotton, Net 8216 lbs., at 6jd. per lb. : Incidental expenses

Carried forward.

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Brought forward Powell and Co. Dr. to Cotton Account .

Sold 22 bags of Maranham Cotton, Net 7166 lbs., at 10d. per ib. Incidental expenses

13th.

to
For Commission, etc., on the purchase of 30 bags of New Orleans
Cotton, value £212 6 8.

16th.
Perkins and Co. Dr. to Charges Account
For Commission, etc., on the purchase of 40 bags of Sea-island Cotton,
value £610 19 4

27th. Brown and Smith Dr. to Cotton Account Sold 12 bales Madras Cotton, Net 3896 lbs., at 6d. per ib.

:

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10.

LESSONS IN FRENCH.-XLVI. loses one hour in (en) twenty-four (heures). 8. I have put

it forward one hour. 9. I will put it back half an hour. SECTION XCI.--SOME PECULIAR IDIOMS.

Does not your clock strike the half-hour ? 11. No, Sir; it 1. The verbs avancer, retarder, correspond to the English verbs only strikes the hour. 12. Have you forgotten to wind up your to gain, to lose, to put forward, to put back, in speaking of a repeater ? 13. I have forgotten to wind it up, and it has stopped. watch or clock, etc. The preposition de is placed before the 14. Is your silver watch out of order ? 15. It is out of order, word expressing the variation.

and it will be necessary to have it cleaned. 16. What o'clock Ma montre retarde d'une demi. My watch is half an hour too slow. is it by your watch? 17. It is three o'clock by my watch ; but heure,

it gains. 18. How much does it gain a week ? 19. It gains La mienne avance d'un quart Mine is a quarter of an hour too fast. more than five minutes a day. 20. Is your watch right? 21.

d'heure, J'ai avancé cette pendule d'une I set that clock half an hour forward. strike right ? 23. It does not strike right; the striking part is

No, Sir ; it is not right; it is out of order. 22. Does your clock demi-heure, Retardez votre montre de cinq Put your watch five minutes back,

out of order. 24. Have you broken the hands of your clock? 25. minutes,

I have broken the hour-hand and the dial. 26. Has the clock 2. Mettre [4, ir.] à l'heure, means to set right, to put right, 29. Does it stop every morning ? 30. It does not stop every

struck three ? 27. It has struck twelve. 28. It has stopped. to set. Mettez cette montre à l'heure, Set that watch right.

morning; it stops every evening. 31. Your watch does not agree with mine.

32. Have you not broken the main-spring of 3. S'accorder, to agree, is said also of clocks, watches, etc.

your brother's watch ? 33. He has broken it in winding it up. RÉSUMÉ OF EXAMPLES.

34. My brother's watch is right; he has had it cleaned and Votre montre va-t-elle bien ? Does your watch go well ?

regulated. 35. My sister's watch is not right; it requires cleaning. Elle retarde d'une demi-heure par It losos half an hour a day.

SECTION XCII.-SOME PECULIAR IDIOMS (continued). jour. Elle avance d'un quart d'heure par It gains a quarter of an hour a week.

1. Se démettre [4, ir.] le bras, le poignet, corresponds to the semaine.

English expression to dislocate one's arm, wrist, to put one's arm De combien avance-t-elle ? How much has it gained ?

out of joint. In this sense se démettre takes no preposition Je viens de mettre ma montre à I have just sot my watch right, before its object. l'heure.

Je me suis démis l'épaule,

I have dislocated my shoulder. Si votre montre retarde, pourquoi If your watch loses, why do you not De l'arancez-vous pas ! set it forward ?

2. Se démettre, used in the sense of to resign, to give up, Na pendule avance ; je viens de la My clock gains; I have just set it takes the preposition de before its object. retarder. back. Il s'est démis de sa place,

He has resigned his place. Quelle heure est-il à votre montre? What o'clock is it by your watch?

3. S'emparer, to seize, to lay hold of, takes de before its Ma pendule sonne les heures ot les My clock strikes the hour and the half-object. demies.

hour. J'ai oublié de la monter (or re I have forgotten to wind it up.

Il s'est emparé de ce chapeau, He seized upon this hat. monter).

4. S'empêcher, to prevent one's self, to forbear, to help, takes Votre montre est dérangée. Your watch is out of order.

de before another verb. Il faudra la faire nettoyer. It will be necessary to have it cleaned. Je ne puis m'empêcher de rire, I cannot help laughing. La sonnerie en est dérangée. The striking part is out of order.

Jo ne puis m'en empêcher, I cannot help doing so. Votra pendule et ma montre no Your clock and my watch do not s'accordent pas.

5. S'inquiéter answers to the English expression to be or be. Les pendules à ressort vont mieux Spring clocks go better than weight come uneasy, to trouble one's self; it takes de before its object, que les pendules à poids. clocks.

be this object noun, pronoun, or verb. L'horloge a sonné deux heures. The clock lias struck two.

Je ne m'inquiète pas de cela, I am not uneasy about that.
VOCABULARY.

6. Se comporter answers to the expressions to behave, to Aiguille, f., hand. Droit, -e, straight. Ressort (grand), m., deport one's self. Arrét-er (s"), 1, ref., to Félb, -e, cracked. main-spring.

7. S'attendre means to await, to expect. It takes d before its stop.

Juste, right, correct. Secondes (montre à), object.
Balancier, m., pendi- Matin, m., morning. watch with a second Je ne m'attendais pas à cela, I did not expect that,
Perfection, f., perfection hand,

Je ne m'y attendais pas,

I did not expect it.
Boite, I., watch-case. Plat, -e, flat, thin. Timbre, m., bell of a
Cadran, m., face, dial. Régl-er, 1, to regulate. clock,

RÉSUMÉ OF EXAMPLES.
Cass-er, 1, to break, Répétition (montre à), Vite, quick, quickly. Vous êtes-vous démis l'épaule ? Have you dislocated your shoulder ?
Double, double.
f., repeater.

Je me la suis démise (Sect. XLIV. I dislocated it.
EXERCISE 177.

2, $ 134]. 1. N'avez-vous pas une montre à répétition ? 2. J'ai une cette demoiselle s'est démis le That young lady dislocated her wrist, montre d'or, à double boîte. 3. Va-t-elle mieux que la mienne ? Qui le lui a remis ?

Who set it for her ? 4. Elle ne va pas bien, elle retarde d'une heure par jour. 5. Le Dr. L. a remis l'épaule à ma Dr. L. set my sister's shoulder. Est-ce une montre à secondes? 6. C'est une montre à secondes et à cadran d'or. 7. Votre pendule ne sonne-t-elle pas ? 8. Vous êtes-vous démis de votre Have you resigned your situation ? Elle ne sonne plus, le timbre en est cassé. 9. Pourquoi ces

place? pendules ne s'accordent-elles pas ? 10. Parceque l'une avance Je m'en suis démis [$ 135. 7]. I have resigned it. et l'autre retarde. 11. N'avez-vous point cassé le grand ressort Nous ne pouvions nous empêcher We could not help smiling during de votre montre ? 12. Je l'ai cassé en la remontant. 13. Votre Vous êtes-vous emparé de ce livre ? Have you seized that book ?

that narration. pendule est-elle juste ? 14. Oui, Monsieur ; elle est juste ; je Je m'en suis emparé.

I laid hold of it. viens de la faire régler. 15. La sonnerie de cette pendule est- Pourquoi vous inquiétez-vous ? Why do you trouble yourself? elle dérangée ? 16. La sonnerie en est dérangée et le timbre Je ne m'inquiète de rien.

I trouble myself about nothing. en est felé. 17. La petite aiguille de ma montre plate est comment ce jeune homme se com- How does that young man behave ? cassée. 18. Le balancier de votre pendule n'est pas droit. 19. porte-t-il ? De combien votre pendule avance-t-elle ? 20. Elle avance de n se comporte comme il faut. He behaves properly. cinq minutes par jour.

21. La perfection d'une pendule n'est Je ne m'attendais pas à une telle I did not expect such an answer. pas d'aller vite, mais d'être réglée. 22. Votre montre s'arrête

réponse.

I did not expect it, by any means. belle souvent? 23. Elle s'arrête tous les matins. 24. Votre Je ne m'y attendais nullement. pendule s'est arrêtée.

VOCABULARY.
EXERCISE 178.
À l'avenir, in futuro. Gauche, left.

Paysan, m., peasant.

Mieux, better, [body. Prusse, f., Prussia. 1. Does your watch gain or lose ? 2. It does not lose ; it Bras, m., arm.

Monde (tout le), overy- Séjour, m., stay. goes very well. 3. It loses twenty-five minutes a day. 4. Does Durant, during. Obligé, obliged.

Traitement, m., treatyour clock gain much ? 5. It gains one hour a week. 6. How Ecritoire, f., inkstand. Pareil, -le, similar, such. much does your son's gold watch lose? 7. It loses much ; it! Ennemi, m., enemy. Part, f., part.

Ville, f., city.

agree.

lum.

soeur.

ment.

way.

EXERCISE 179.

RÉSUMÉ OF EXAMPLES. 1. Ne vous étiez-vous pas démis le bras ? 2. Je ne me Pourvu que vous veniez, n'importe Provided you come, no matter which l'étais pas démis; je me l'étais cassé. 3. Si vous alliez en par quel chemin. Amérique, vous démettriez-vous de votre place ? 4. Je serais Pourvu qu'il le fasse, n'importe Provided he does it, no matter how. obligé de m'en démettre? 5. Y a-t-il longtemps que votre

comment. cousin s'est démis de la sienne ? 6. Il y a un mois qu'il s'en Apportez-moi quelque chosa, n'im. Bring me something, no matter that.

porte quoi. est démis. 7. L'ennemi s'est-il emparé de la ville ? 8. Il s'en

J'en mourrai; n'importe.

I shall die through it; no matter. est emparé. 9. Votre fils se comportera-t-il mieux à l'avenir ? Il n'est pas satisfait; qu'importe ? He is not satisfied epith it; schat 10. Il s'est très-bien comporté durant son séjour en Prusse.

matters it? 11. Vous attendiez-vous à un pareil traitement de sa part ? II refuse nos présents ; qu'im. He refuses our presents; what does it 12. Je ne m'y attendais pas. 13. À quoi vous attendiez-vous ? porte ?

matter? 14. Je m'attendais à être traité comme il faut. 15. Pourquoi Que nous importe cette affaire ? What do we care for that affair?

What is his arrival to us! vous êtes-vous moqué de lui ? 16. Parceque je n'ai pu m'en Que nous importe son arrivée ? empêcher. 17. Si vous laissiez votre écritoire ici, le paysan N'est-ce pas que vous viendrez?

You will come ; will you not ? s'en emparerait-il? 18. Il s'en emparerait certainement. 19. Est-ce que cela me regarde ? Does that concern me? Is that an;Votre associé se comporte-t-il bien envers vous ? 20. Il se

thing to me? comporte bien envers tout le monde. 21. Qui a remis le Cela ne regarde personne. That concerns nobody. That is nopoignet à votre scur ? 22. Le Dr. G. le lui a remis. 23.

body's business. M. votre père ne s'est-il pas démis le bras droit ce matin ? Il en veut à nos biens.

He has a design upon our property. 24. Il ne se l'est pas démis; il se l'est cassé ce matin à cinq Il en veut à nos amis.

He has a grudge against our friends. heures, et M. le Dr. S., qui se trouvait présent, le lui remit Cela vous regarde-t-il ?

Is that your business 1 aussitôt.

VOCABULARY.
EXERCISE 180.

Accord-er, 1, to grant. Hasard, m., chance, Pour-oir, 3, ir., to be 1. Has not Dr. L. resigned his place ? 2. He has not re

Approuv-er, 1, to ap risk, danger.

alle. signed it. 3. He would resign it if he went to Germany. 4. prove.

Loin, far.

Sang, m., blood. Are you obliged to resign your place? 5. I am not obliged to Auteur, m., author Moqu-er (se), 1, ref., Va, from aller, to go. resign it. 6. Has your cousin dislocated his arm ? 7. He has Bien, very.

to laugh at.

Velours, m., velvet. not dislocated his arm, but his shoulder. 8. Who set it for Condamn-er, 1, to con- Murmure, m., murmur. Vers-er, 1, to pour, him? 9. Dr. F. set it for him. 10. Has not your mother demn.

Peu, little.

shed. dislocated her wrist ? 11. She has not dislocated her wrist ; Demande, f., request. Plainte, f., complaint. | Vil, -e, vile. she has broken her arm. 12. Has the enemy seized the town?

EXERCISE 181. 13. The enemy has seized the town. 14. Will not some one

1. Que vous apporterai-je de Londres ? 2. Apportez-nous lay hold of your hat, if you leave it here? 15. Some one will lay hold of it. 16. How has your son behaved this morning ? d'apporter du velours ? 4. Je lui dit d'en apporter, n'importe

ce que vous pourrez, n'importe quoi. 3. Lui avez-vous dit 17. He behaved very well. 18. He always behaves properly. de quelle qualité. 5. Pourvu que quelqu'un vienne, n'importe 19. Do you not trouble yourself uselessly (inutilement)?. 20. qui. 6. Que m'importe qu'Arnaud m’approuve ou me conI do not trouble myself at all (du tout). 21. Did you expect damme? 7. Vous accorde-t-il votre demande ? 8. Il refuse ; such treatment from (de la part de) your son ? 22. I did not qu'importe ? 9. Est-il satisfait des efforts que vous avez faits ? expect such treatment from him (de sa part). 23. Does that 10. Il n'en est pas satisfait ; qu'importe ? 11. Il n'a pas voulu young lady behave well towards her mother ? 24. She behaves nous recevoir ; peu m'importe. 12. Qu'importent les plaintes well towards everybody. 25. Will you behave better in future et les murmures des auteurs, si le public s'en moque ? 13. 26. We will behave well

. 27. Have you broken your finger Qu'importe qu'au hasard un sang vil soit versé ? 14. Cela vous (doigt)? 28. I have broken my thumb (pouce). 29. Could regarde; n'est-ce-pas? 15. Cela ne me regarde pas. 16. Cela you help going to sleep (de dormir)? 30. We could not help ne regarde qne moi. 17. Vous leur avez dit que ces affaires ne smiling. 31. My sisters could not help laughing. 32. Why les regardaient pas; n'est-ce pas ? are you uneasy ? 33. Because (parceque) my son does not n'est-ce pas ?-N'importe.

18. Vous m'en voulez ;

19. À qui en voulez-vous ? 20. behave well. 34. Did your father expect to be well treated ? Nous n'en voulons à personne. 21. Nous ne vous en voulons 35. He expected to be treated properly. 36. We did not expect pas. 22. Vous m'en voudrez; n'est ce pas ? 23. En voulezsuch an answer. 37. I expected to receive a letter this morning vous à la vie de votre ami? 24. Je n'en veux pas à sa vie

. 25. from my father.

Il m'en veut; qu'importe ? 26. Va, César est bien loin d'en SECTION XCIII.-SOME PECULIAR IDIOMS (continued). vouloir à sa vie ! 2. N'importe, an ellipsis of il n'importe, answers to the

EXERCISE 182. English expressions no matter, it does not matter, never tomorrow, it does not matter which way. 3. Will he write to

1. Which way will your brother come? 2. Provided he comes mind.

your brother ? 4. He will not write to him; but it is no matter. Donnez-moi un livr3, n'importe Give me a book, no matter which.

5. Will you not lend me a book ? 6. Which book do you wish lequel,

to have ? 7. No matter which. 8. Shall I bring you some silk 2. Qu'importe ? answers to the English phrases what matter? from Paris ? 9. Bring me what you can; no matter what. what does it matter? When that expression is followed by a 10. Does that concern your brother? 11. That does not conplural subject, the verb importer is put in the plural.

cern him, but it concerns me, 12. Does he refuse to write to Que nous importent leurs mur- What do we care for their murmurs ? us? 13. He refuses to (de) write; but what does it matter i mures?

14. Bring me a book, no matter which. 15. Your brother will 3. N'est-ce pas ? corresponds to the English expressions is brother ? 17. He has refused to receive him; but no matter.

come, will he not? 16. Has he been willing to receive your it not? is he not? etc., do they not? following an assertion. 18. He is pleased, is he not? 19. He is not pleased, but it Il fait froid ; n'est-ce pas ? It is cold; is it not ?

is no matter. 20. Is that your business ? 21. It is my 4. N'est-ce pas ? frequently precedes the assertion.

business. 22. It is my brother's business. 23. I have told

you that it is nobody's business. 24. Has that man a design N'est-ce pas que votre frère est Your brother is come, is he not ?

against your father's life? 25. He has no design against his arrivé ?

life, but he has a design upon his property. 26. Are you angry 5. Regarder, to look at, is used in the sense of to concern. with us on that account? 27. I am not angry with you for Cela regarde votre fråre. That concerns your brother.

this. 28. Have you a grudge against my friends ? 29. I have 6. En voul-oir (3, iz.) à quelqu'un, à quelque chose, means to 31. That concerns me. 32. Is that your business?

no grudge against them. 30. That concerns you, does it not? have a design against or upon ; a grudge against any one; to be very warm this morning ; is it not ? 34. My sister will come angry with one on account of something.

this afternoon; will she not? 35. If she does not come, it does 1 en vent à notre vie,

He has a design against our life. not matter. 36. What is her coming to us?

33. It is

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