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351. Logs for sawing are usually calculated according to the quantity of square edged inch boards which they will make by being sawed. To facilitate this calculation, numerous tables have been constructed, but generally on erroneous principles, not being proportioned to the cubic quantities in the logs. The following table is the result of a great number of experiments and calculations, and is believed to be more accurate than any hitherto published.

LOG TABLE-BOARD MEASURE.

9 10 11 12 13 14 15 16 17 18 19 20 21 22 12 55 61 671 73 79 85 91 97: 103 109 115 121 128 134 13 6572 79! 26 93 100 107 114 121 129 136 143 150 157 14 75 83 92 100 103 116 125 123 141 150 158 166 175 183 15 86 96105 115 125 134 144 154 163 172 182 191 201 211 16 98109 120 131 142 153 164 175 185 196 207 218 229 240 17110122134 147 159 171 184 196 208 220 232 244 257 269 18121137151 165 179 192 206 220 234 247 260 274 289 302 19 138 153 169 184 199 215 230 245 261 276 291 307 322 337 20 153 170 187 204 221 238 255 272 289 306 323 340 357 374 21 169 187 206 225 244 262 281 300 319 337 356 375 394 412. |22185 206 226 247 268 288 309 329 350 370 391 412 432 453 23 202 225 247 270 292 315 337 360 382 405 427 450 472 495 (24,220 245 269 294 318 343 367 392 416 441 465 490 514 5391 (25 239 266 292 319 346 372 399 425 452 478 505 532 558 585 26 258 287 316 315 373 402, 431 460 489 517 546 575 604 632 |27|279|310344 372 403 434 465 496 527 558 589 620 651 682 22.300 333 367 400 433 467 500 533 567 600 633 667 700 733 29 322 357 393 429 464 500 536 572 608 643 679 715 751 786 459 497 535 574 612 650 688 727 765 803 841 31 367 408 449 490 531 572 612 653 694 785 776 917 957 909 32 391 435 478 522 565 609 652 696 739 783 826 870 913 957 33416 462 509 555 601 647 694 740 786 832 879 925 971 1017 5442492 541 590 639 688 737 787 836 885 934 9831032 1082 35 469 521 573 625 677 729 781 833 885 937 990 10421094 1146| 36496 551 606 661 716 771 826 881 936 991 1047 11021157 1212 37521582640 698 756 814 872 931 9891047 1105 1163 1221 1280 33552613675 736 797 859 920 9811043 1104 116512271288 1349| 39 582 647 711 776 841 905 9701035 1099 1164 1229 12931358 1423 40612630 748 816 384 95210201088115612241292 1360 14281496 41642 714 786 857 928 1000 1071 1143 1214 1285 1357 1128 1500 1571 :2675 750 825 900 975 1050 1125 1200 1275 1350 1425 1500 1575 1650 13707 786 864 943 102211001179 1257 1336 14141493 1572 1650 1729 987 1069115112341316 1398 14801563 164517271809 45 775 861947-1033 111912051291/1377/14631549 1636|1722|1808|1894

30344 382 421

14 730 812 895

USE OF THE TABLE.

How many feet of inch square edged boards can be sawed from a log 19 feet long and 27 inches diameter?

Under 19 and against 27 we have 589 feet, the answer,

SECTION VI.

1. Book-keeping.

862. Book-KEEPING is the method of recording a systematic accouul of mercantile transactions.

Every mercantile transaction consists in giving one thing for another, This change of property should be distinctly recorded in a book, or books, prepared for the purpose, so that the man of business may at all times know the true state of his affairs.

FARMER'S BOOK-KEEPING.

FIRST METHOD.

353. By this method but one book is necessary, which should be ruled with four columns on the right hand side of each page, two for debtor celuinns, and two for credit, and one column on the left hand side for the date, as in the following exainple.

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On account of its simplicity, the above method is probably the best which can be recommended to farmers and country mechanics. In keeping books in this way, it will be necessary to leave a considerable blank after each man's account, that it may be continued without transferring it to another part of the book; and also to have a list of the names with the pages standing against them for the more convenient reference to the sev

eral accounts.

354. The person who receives any thing of me is Dr. to me, and the person from whom I receive is Cr. Or, the person, who becomes indebted to me, whether by receiving goods or money, or by my paying his debis, &c. must be entered Dr. and the person to whom I become indebted, whether by receiving from him goods or money, or by the payment of my debts, must be entered Cr.

SECOND METHOD.

355. By this method the debt and credit are entered on separate pages facing each other, with the debt on the left hand, and the credit on the right hand, as in the following example.

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356. Either of the foregoing methods may answer for farmers, and for mechanics generally, but to the retail merchant, and others whose business is extensive, an acquaintance with book-keeping by the day-book and leger, called SINGLE ENTRY, or by the day-book, journal and leger, called Dou BLE ENTRY, is indispensable. The latter is much the most perfect system, and far best for wholesale dealers, but as it is more complicated and seldom used, we shall confine our attention to the former, which is genera' y adopted by merchants and others in this country.

BOOK-KEEPING BY SINGLE ENTRY.

Single entry requires two principal books, the day-book, or waste book, and the leger, and one auxiliary book, the cash book.

1. THE DAY BOOK.

357. This book is ruled with two columns on the right hand for dollars and cents, one column on the left, for inserting the folio or page of the leger to which the account is transferred, and a top line over which is written the month, date and year. The articles are separated from each other by a line drawn across the page, and the transactions of one day from those of another by a double line, in the centre of which is the day of the month.

This book commences with an account of all the property, debts, &c. of the person, and is followed by a distinct record of all the transactions in trade in the order of time in which they occur, with every circumstance necessary to render the transaction plain and intelligible.*

In entering accounts in the day-book, the following order should be observed 1, the date; 2, the name of the person, with the abbreviation Dr. or Cr. at the right hand as he is debtor or creditor, by the transaction; 3, the article or articles with the price annexed, and the value carried out into the ruled columns, with the amount placed directly under, when there is more than one article charged; and 4, the page to which the account is transferred in the leger. For the better undetanding of the day-book, see the specimen annexed.

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As the day hook is the decisive book of reference, in case of any sup posed mistake, or error in the accounts in the leger, it is of the greatest im portance that every transaction be noted in it with particular perspicuity and accuracy.

358 362.

BOOK-KEEPING.

2. THE LEGER.

157

358. Each page of the leger is ruled with a top line, on which is written the name of the person, and marked Dr. on the left hand for receiving the debited articles, and Cr. on the right for receiving the credited articles of the day-book. On the right hand of both Dr. and Cr. sides, are ruled two columns for dollars and cents, and on their left, two columns, one for the page of the day-book, and one for the month, and for the date. The leger has an index, in which the names of persons are arranged under their initial letters, with the page in the leger, where the account may be found.

359. Rule for Posting. Under the name of the person, enter the several transactions on the Dr. or Cr. side in the leger, as they stand debited or credited in the day book. When several things are included in the same transaction, they are distinguished by the term "sundries." Some accountants enter in the leger only the page of the day-book and the amount of the transaction, without specifying the items, but the former is thought to be the most correct method."

360. Balancing Accounts.-When all the articles are correctly posted into the leger, each account is balanced by subtracting the less side from the greater, and entering the balance on the less side, by which both sides are made equal. The excess of all the balances on the Dr. over those on the Cr. sides, being added to the cash on hand and the value of the goods unsold, the sum is the net of the estate, which, compared with the stock at the commencement of business, exhibits the merchant's gain.

361. When the place assigned to any person's account is filled with items, the person's name must not be entered the second time, but may be transferred to another page in the following manner, viz. Add up the Dr. and Cr. columns and against the sums write, Amount transferred to page - here inserting the page where the new account is opened. Begin the new account by entering on the Dr. side, To amount brought ftom page —, inserting the page of the old account, and on the Cr. side, By amount brought from page, inserting the page of the old account, placing the sums in their proper columns.

As several day books and legers may be necessary in the progress of business, they should be distinguished by lettering thein, as follows: daybook A. day-book B. &c.-leger A. leger B. &c. and in posting accounts into the leger, there must be a reference to day-book A. or B. &c. as the account is found in one or another.

3. CASH BOOK.

362. In the cash-book are recorded the daily receipt and payment of money. For this purpose it is ruled with separate columns, one for money received, and the other for money paid, in which should be recorded merely the date, to or by whom paid, and the sum. The cash-book is convenient, but not absolutely necessary. Other auxiliary books are sometimes used, and are important in some kinds of business, but the account. ant will readily form these for himself, as circumstances render them ne, eessary.

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By single entry, goods bought are entered, either in an invoice book, kept for the purpose, or posted immediately into the leger from the invoices, or bills of parcels. This method is not, however, adopted here; but the goods are credited the seller, and afterwards transferred to his account in the leger.

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