AF

. 56
1823

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The next operation is the sprinkling the leaves of Bookand with a back, &c. It is performed thus : The leaves vermilion and sap-green, holding the brush in one are first folded with a folding-stick, and laid over each band, and spreading the hair with the other; by which other in the order of the signature ; then beaten on a motion the edges of the leaves are sprinkled in a regustone with a hammer, to make them smooth and open lar manner, without any spots being bigger than the well; and afterwards pressed. They are sewed upon other. bands, which are pieces of cord or packthread; six Then remain the covers, which are either of calf. bands to a folio book; five to a quarto, octavo, &c.; skin or of sheep-skin: these being moistened in water, which is done by drawing a thread through the middle are cut out to the size of the book; then smeared over of each sheet, and giving it a turn round each band, with paste made of wheat flour; and afterwards stretchbeginoing with the first and proceeding to the last. ed over the pasteboard on the outside, and doubled over After this the books are glued, and the bands opened the edges withinside ; after having first taken off the and scraped, for the better fixing the pasteboards; the four angles, and indented and platted the cover at the back is turned with a bammer, and the book fixed in head-band : which done, the book is covered, and a press between two boards, in order to make a groove bound firmly between two bands, and then set to dry. for fixing the pasteboards; these being applied, holes Afterwards it is washed over with a little paste and are made for fixing them to the book, which is pressed water, and then sprinkled with a fine brush, unless it a third time. Then the book is at last put to the cut should be marbled; when the spots are to be made ting press, between two boards ; the one lying even larger by mixing the ink with vitriol. After this the with the press, for the knife to run upon; the other book is glazed twice with the white of an egg beaten, above it, for the knife to run against; after which the and at last polished with a polishing iron passed hot pasteboards are squared.

over the glazed cover.

BOOK-KEEPING

Is the art of recording mercantile transactions in a the losses he has suffered, since; and the amount of his
regular and systematic manner.

stock at present.
1. A merchant's books should contain every parti That method of book-keeping which answers these
cular which relates to the affairs of the owner. They purposes most clearly and concisely, is the best. The
should exhibit the state of all the branches of his busi Italian method, by double entry, is generally preferred;
ness, the connection of the different parts, the amount at least, it is founded upon the most universal princi.
and success of the whole. They should be so full and ples, and is the most convenient in extensive and com-
80 well arranged, as to afford a ready information in plicated business; and the accountant who understands
every point for which they may be consulted.

it, will find little difficulty in following, or even in in-
The matter which the books should contain is com ventivg, other methods that are better accommodated
prehended under the three following heads : First, The to any particular purpose.
debts which are owing to the owner, and the debts The Italian method requires three principal books;
which he owes to others. Secondly, The goods and the Waste-Book, Journal, and Leger.
other articles of property which belonged to him; the
quantity and value sold, or otherwise disposed on; and

SECT. I. Of the WASTE-Book.
the quantity and value which still remain in his pos-
session. Thirdly, The amonnt of bis stock when the 2. THE waste-book, or day-book, contains an exact
books were opened ; the profits he bas obtained, and register of all occurrences in business in the same order
VOL. IV, Part I.

+

A.

as