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Book-Keeping by Single Entry, shows cleariy the state of accounts with
individuals dealing on credit, but does not exhibit the true state of his af.
fairs 10 the book keeper himself. If therefore he wishes to know his pro-
fits or losses by his tusiness, he must take an inventory of his stock on
hand, balances on book and ready mocey, and this inventory compared
with that taken at the cominencement of business, will show the gain or
luss by trade.

Inventory taken from the foregoing example ; April 3, 1825.
Money on hand , $468,541

Brought up 994.39
148] lv. Coffee, a 13
27,01 Produce on hand

50.75
13331 lb. Sugar, a 09} 126,66 | Due me as per Leger 124,27
1221 10. H. Tea, a $1, 122,25
233 lb. Bohea Tea, a ,40 . 93,20

1169.41
234 gal. W. I. Rum, ,75 17,62 I owe as per Leger

25.80
58 gals. N.E. Rum, a ,42 24,36
87 gals. Molasses, a ,28 24,36 | Net Estate, April 3, 1825 1143.61
69 gals. Wine, a $1,31 9 0,39 | Net Estate, Jan. 3, 1825 1060.50

Carried up 994,39 | Net gain in 3 months 83.11

2. BILLS OF PARCELS.
No. I.

I No. II.
Monrovia, Jan. 25, 1825.

Peru, Dec. 29, 1824..
Mr. OLIVER DURANCE,

Mr. MASON PRIOR,
Bought of Mr. George Merchant, Bought of John Lurcher,

8 yds. of Camblet at 51 6.67 One pair of Oxen - 967.09
3yds. of Bocking, at 316 1.75 Four Cows .. . 49.50
3yds, of Bombazeit, at 213 1.12
d. of Plush, at 1016 0.55 Received payment, $116.50

JOHN LURCHER,
$10.09
Charged in account,

3. OF NOTES. No. I. Overdean, Sept. 17; 1828.--For value received, I promise to pay to Oliver Bountiful, or order, sixty-three dollars, fifty-four cents, on demand, with interest after three months. Attest, Timothy Testimony.

WILLIAM TRUSTY.

No. II.

Billfort, Sept. 17, 1828.-For value received, I promise to pay to 0. R. or bearer,

dollars - cents, three months after date. !

. Peter Pencil No. III.

By two persons.''. i Billfort, Sept. 17, 1828.--For value received, we 'jointly and severally promise to pay to C. D. or order, - dollars cents, on demand, with interest. • ALDEN FAITHFUL. Attest, Constance Adley.

JAMES FAIRFACE.

4. OF BONDS. A bond with a Condition from one to another. KNOW all men by these presents, that I, C. D. of &c. in the county of &c. am held and firmly bound to E. F. of &c. in two hundred dollars, to be paid to the said E. F. or his certain attorney, his exécutors, administrators, or assigns, to which payment, well and truly to be made, I bind myself, my lieirs, my executors and administrators, firmly by these presents. Sealed with my seal. Dated the eleventh day of

in the year of our Lord one thousand eight bundred and twentytwo.

The condition of this obligation is such, that if the above bound C. D. his heirs, executors or administrators, do and shall well and truly pay, or cause to be paid unto the above named F. F. bis executors, administrators or assigns, the full sum of two hundred dollars, with legal intérest for the same, on or be. fore the eleventh day of next ensuing the date hereof: then this obligation to bé void, or otherwise to remain in full force and virtue.. ..

Signed, &c. A Condition of a Counter Bond, or Bond of Indemnity, where

one man becomes bound for another. THE condition of this obligation is such, that whereas the above named A. B. at the special instance and request, and for the only proper debt of the above bound C. D. together with

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