« PreviousContinue »
the ledger, by having their proper debtors and creditors ascertained and pointed out: whence it may be observed, that the great design of the journal is to prevent errors in the ledger: again, after the ledger is filled up, the journal facilitates the work required in revising and correcting it; for first the waste-book and journal are compared, and then the journal and ledger; whereas to revise the ledger immediately from the waste-book, would be a matter of no less difficulty, than to form it without the help of a journal: lastly, the jouriral is designed as a fair record of a merchant's business; for neither of the other two books can serve this purpose; not the ledger, by reason of the order that obtains in it, and also on account of its brevity, being little more than a large index: nor can the waste-book
It may be observed, that every case or example of the waste-book, when entered into the journal, is called a journal post, or entrance; thus the examples above make three direct posts.
Accounts in the ledger consist of two parts, which in their own nature are directly opposed to, and the reverse of one another, and are therefore set fronting one another, and on opposite sides of the same folio. Thus all the articles of the money received, go to the left side of the cash account; and all the articles or sums laid out are carried to the right. In like manner the purchase of goods is posted to the left side of the accounts of the said goods, and the sale or disposal of them to the right.
Transactions of trade or cases of the waste-book, are also made up of two parts, which belong to different accounts, and to opposite sides of the ledger, e. g. It goods are bought for ready money, the two parts
are the goods received, and the money delivered; the former of which goes to the left
side of the account of the said goods, and
the latter to the right side of the cash ac
count. The two parts in any case in the waste
book, when posted to the journal, are deno
minated the one the debtor, the other the
creditor of that post; and when carried from thence to the ledger, the debtor, or debtor part, is entered upon the left side (hence called the debtor side) of its own account, where it is charged debtor to the creditor part: again, the creditor, or creditor part, is posted to the right side, or creditor side of its account, and made creditor by the debtor part. Hence Italian bookkeeping is said to be a method of keeping accounts by double entry, because every single case of the waste-book requires at least two entrances in the ledger, viz."one for the debtor, and another for the creditor. From what has been said, it is evident that the terms debtor and creditor are nothing more than marks or characteristics stamped upon the different parts of transactions in the journal, expressing the relation of these parts to one another, and shewing to which side of their respective accounts in
, the ledger they are to be carried.
Having thus far explained the meaning of the terms debtor and creditor, we shall now proceed to the ledger, or principal book of accounts.
Of the ledger. The ledger is the principal book whereiu all the several articles of each particular account, that lie scattered in other books, according to their dates, are collected, and placed together in saces allotted for them, in such a manner, that the opposite parts of every account are directly set fronting one another, on opposite sides of the same folio.
The ledger's folios are divided into spaces for containing the aecounts, on the head of which are written the titles of the accounts, marked Dr. on the left hand page, and Cr. on the right: below which stand the articles, with the word To prefixed on the Dr. side, and the word By on the Cr. side; and upon the margin are recorded the dates. of the articles, in two small columns allotted for that purpose. The money columns are the same as in other books: before them stand the folio column, which contains figures, directing to the folio where the corresponding ledger-entrance of each article is made; for every thing is twice entered in the ledger, viz. on the Dr. side of one account, and again on the Cr. side of some other account; so that the figures mutually refer from the one to the other, and are of use in examining the ledger. Besides these columns, there must be kept in all accounts, where number, measure, weight, or distinction of coins is considered, inner columns, to insert the quantity; and for the ready finding any account in the ledger, it has an alphabet, or index, wherein are written the titles of all accounts, with the number of the folio where they stand. How the ledger is filled up from the jourmal. 1. Turn to the index, and see whether the Dr. of the journal-post, to be transported, be written there; if not, insert it under its proper letter, with the number of the folio to which it is to be carried. 2. Having distinguished the Dr. and the Cr. sides, as already directed, recording the dates, complete the entry in one line, by giving a short hint of the nature and terms of the transaction, carrying the sum to the money columns, and inserting the quantity, if it be an account of goods, &c. in the inner columns, and the referring figure in the folio column. 3. Turn next to the Cr. of the journal-post, and proceed in the same manner with it, both in the index and ledger; with this difference only, that the entry is to be made on the Cr. side, and the word By prefixed to it. 4. The post being thus entered in the ledger, return to the journal, and on the margin mark the folios of the accounts, with the folio of the Dr. above, and the folio of the Cr. below, and a small line between them thus 3. These, marginal numbers of the journal are a kind of index to the ledger, and are of use in examining the books, and on other occasions. 5. In opening the accounts in the ledger, follow the order of the journal; that is, beginning with the first journal-post, allow the first space in the ledger for the Dr. of it, the next for the Cr. the third for the Dr. of the following post, if it be not the same with some of those already opened, and so on till the whole journal be transported; and supposing that, through inadvertency, some former space has been allowed too large, you are not to go back to subdivide it, in order to erect another account in it. Though these rules are formed for simple posts, where there is but one Dr. and one Cr. yet they may be easily applied to complex ones. Cash book. This is the most important af the auxiliary books. It is so called, be
cause it contains, in debtor and creditor, all the cash that comes in, and goes out of a merchant's stock. The receipts on the debtor's side; the persons of whom it was received, on what, and on whose account, and in what specie: and the payments on the creditor's side; mentioning also the specie, the reasons of the payments, to whom, and for what account they are made. Book of debts, or payments, is a book in . which is written down the day on which all sums become due, either to be received or paid, by bills of exchange, notes of hand, merchandises bought or sold, or otherwise. By comparing receipts and payments, one may, in time, provide the necessary funds for payments, by getting the bills, notes, &c. due to be paid, or by taking other precautions. Book of numeros, or wares. This book is kept in order to know easily all the merchandises that are lodged in the warehouse, those that are taken out of it, and those that remain therein. Book of invoices. This book is kept to preserve the journal from erasures, which are unavoidable in drawing up the accounts of invoices of the several merchandises received, sent out, or sold; wherein one is obliged to enter very minute particulars. It is also designed to render those invoices easier to find than they can be in the wastebook, or journal. Book of accounts current. This book serves to draw up the accounts which are to be sent to correspondents, in order to settle them in concert, before they are balanced in the ledger; it is properly a duplicate of the accounts current, which is kept to have recourse to occasionally. The other mercantile books, as the book of commissions, orders, or advices; the book of acceptances of bills of exchange; the book of remittances; the book of expences; the copy-book of letters; the book of postage; the ship-books, and the book of workmen, require no description. To these may be added others, which depend on the greater or lesser accuracy of the merchants and bankers, and on the several kinds of trade carried on by particular dealers. Book-binding, the art of gathering and sewing together the sheets of a book, and covering it with a back, &c. It is performed thus: the leaves are first folded with a folding-stick, and laid over each other in the order of the signatures; then beaten on a stone with a hammer, to make them smooth,
and open well, and asterwards pressed.
While in the press they they are sewed upon,
ands, which are pieces of cord or pack
thread; six bands to a folio book; five to a quarto, octavo, &c. which is done by drawing a thread through the middle of each sheet, and giving it a turn round each band, beginning with the first, and proceeding to the last. After this the books are glued, and the bands opened and scraped, for the better fixing the paste-boards; the back is turned with a hammer, and the book fixed in a press between two boards, in order to make a groove for fixing the pasteboards; these being applied, holes are made for fixing them to the book, which is pressed a third time. Then the book is at last put to the cutting-press, betwixt two boards, the one lying even with the press, for the knife to run upon, the other above it, for the knife to run against: after which the paste-boards are squared.
The next operation is the sprinkling the leaves of the book, which is done by dipping a brush into vermilion and sap-green, holding the brush in one hand, and spreading the hair with the other; by which motion the edges of the leaves are sprinkled in a regular manner, without any spots being bigger than the others.
Then remains the covers, which are either of calf-skin, or of sheep-skin; these being moistened in water, are cut out to the size of the book, then smeared over with paste made of wheat flour, and afterwards stretched over the paste-board, on the outside, and doubled over the edges withinside; aster having first taken off the four angles, and indented and platted the cover at the head-band: which done, the book is covered, and bound firmly between two bands, and then set to dry. Afterwards it is washed over with a little paste and water, and then sprinkled fine with a brush, unless it should be marbled; when the spots are to be made larger, by mixing the ink with vitriol. After this the book is glazed twice, with the white of an egg beaten, and at last polished with a polishing-iron passed hot over the glazed cover.
BOOKSELLER, one who trades in books, whether he prints them himself, or gives them to be printed by others.
Booksellers are in many places ranked among the members of universities, and entitled to the privilege of students, as at Tubingen, Saltsburg, and Paris, where they have always been distinguished from the
vulgar and mechanical traders, and exempted from divers taxes and impositions laid upon other companies. The traffic of books was anciently very inconsiderable, in so much, that the bookmerchants both of England, France, and Spain, and other countries, were distinguished by the appellation of stationers, as having no shops, but only stalls and stands in the streets. During this state, the civil magistrates took little notice of the booksellers, leaving the government of them to the universities, to whom they were supposed more immediate retainers; who accordingly gave them laws and regulations, fixed prices on their books, examined their correctness, and punished them at discretion. But when, by the invention of printing, books and booksellers began to multiply, it became a matter of more consequence, and the sovereigns took the direction of them into their own hands; giving them new statutes, appointing officers to fix prices, and grant licences, privileges, &c. Authors frequently complain of the arts of booksellers. Lord Shaftsbury gives us the process of a literary controversy blown up by the booksellers. The publication of books depend much on the taste and disposition of booksellers. Among the German writers, we find perpetual complaints of the difficulty of procuring booksellers: many are forced to travel to the book fairs at Frankfort or Leipsic, to find booksellers to undertake the impression of their works. BOOM, in the sea language, a long piece of timber with which the clue of the studding-sail is spread out; and sometimes the boom is used to spread or boom out the clue of the mainsail. Boom denotes also a cable stretched athwart the mouth of a river or harbour; with yards, topmasts, battling or spars of wood lashed to it, to prevent an enemy's coming in. BOOPIS, in botany, bull's eye, a genus of the Syngenesia Segregata class and order. Calyx one-leaved, many-parted, many. flowered; florets tubular; receptacle chaffy; seeds each involved in its proper calycle, and crowned with its permanent teeth. Two species. BORAGO, in botany, a genus of the Pentandria Monogynia class and order. Natural order of Aspenefoliae. Essential character; corolla rotated; throat closed with rays. There are five species. B. of ficinalis, common borage, is rough with white stiff prickly hairs; calyx divided to the very base, as is also the corolla, but it falls off in one piece; tube very short and white; segments acute. The common colour of the corolla is blue; but it varies to flesh-coloured and white. It is a biennial plant, flowering from May to August. Borage was formerly in great request, being reckoned one of the four cordial flowers. The whole herb is succulent and mucilagenous, having a faint smell when bruised. The juice affords a true nitre. This plant came originally from Aleppo. BOOT topping, in naval affairs, signifies the operation of scraping off the grass, slime, shells, &c. which adhere to the bot
tom of the ship, near the surface of the wa
ter, and daubing it over with a mixture of tallow, sulphur, and resin; it is chiefly performed where there is no dock or other commodious situation for careening, or when the hurry of a voyage renders it inconvenient to have the whole bottom cleansed.
Boot tree, or Boot last, an instrument used by shoemakers to widen the leg of a boot. It is a wooden cylinder slit into two parts, between which, when it is put into the boot, they drive by main force a wedge or quoin.
BOOTES, a constellation of the northern hemisphere, consisting of 23 stars, according to Ptolemy's catalogue; and of 45, in Mr. I’lamstead's catalogue.
BORACIC acid. See Bor Ax.
BORASSUS, in botany, a genus of plants the characters of which are not well ascertained. Class Appendix Palmar, Linmapus. Essential character; corolla threeparted; male stamina six; female styles three; drupe three-seeded. There is but one species, with its varieties; riz. B. flabelliformis, has a dark-coloured bark; the wood is a dark-brownish red, and has a soft pith in the middle; fronds decussate on the top of the trunk; stipe near six feet in length, flat, and a little hollow, with rough spines along the edges; below, near a span in breadth ; above, not more than a palm; the leaf part is large, and folded like a fan or umbrella, for which purpose it is used. The male and female slowers are on dif. ferent trees, which have been considered as distinct species. This tree is from twentyfive to thirty feet in height, two feet thick at bottom and one at top. The finit is as large as a child's head." Wine and sugar
are made from the sap of this palm. It is a native of Ceylon, the coast of Coromandel, Java, &c. BORATES, salts formed with the boracic acid. See the next article. BORAX, in chemistry, is a name given to a species of white salt much used by various artists. Its use in soldering metals appears to have been known to Agricola. Borax is found mixed with other substances in Thibet. It seems to exist in some lands adjacent to lakes, from which it is extracted by water, and deposited in those lakes; whence in summer, when the water is shallow, it is extracted and carried off in large lumps. Sometimes the water in these lakes is admitted into reservoirs, at the bottom of which, when the water is exhaled by the summer's heat, this salt is sound. Hence it is carried to the East Indies, where it is in some measure purified and crystallized; in this state it comes to Europe, and is called timeal. In other parts of Thibet, it seems, by accounts received from China, they dig it out of the ground at the depth of about two yards, where they find it in smaller crystalline masses. Borax, or sub-borate of soda. This salt, the only one of the borates which has been accurately examined, is supposed to have been known to the ancients, and to be the substance denominated chrysocolla by Pli. ny. At any rate, it is mentioned by Geber as early as the ninth century, under the name of borax. Its composition was first pointed out by Geoffroy, in 1732, and Baron, in 1748. Dergman demonstrated that it has an excess of base, and is therefore in the state of a sub-borate. Borax purified, may be obtained crystallized in hexangular prisms, of which two sides are much broader than the remainder, and terminated by triangular pyramids; it is of a white colour: its specific gravity is 1.740: it converts vegetable blues to green: its taste is styptic and alkaline; it is soluble in twenty times its weight of water, of the temperature of 60°, and six times its weight of boiling water: when exposed to the air, it effioresces slowly and slightly: when heated, it swells, loses about four-tenths of its weight, becomes ropy, and then assumes the form of a light, porous, and very friable mass, known by the name of calcimed borax; in a strong heat it melts into a transparent glass still soluble in water. When two pieces of borax are struck together in the dark, a slash of light is emitted. This
salt, according to Bergman, is composed of Acid........... 39 Soda. 17 Water......... 44 TO) 7Though borax has been in common use for nearly three centuries, it was only in 1702 that Homberg, by distilling a mixture of borax and green vitriol, discovered the boracic acid. He called it marcotic or sedative salt, from a notion of his that it possessed the properties indicated by these names. Geoffroy afterwards discovered, that borax contained soda; and, at last, Baron proved, by a number of experiments, that borax is composed of boracic acid and soda; that it may be reproduced by combining these two substances; and that therefore the boracic acid is not formed during the decomposition of borax, as former chemists had imagined, but is a peculiar substance which pre-existed in that salt. This acid for purposes of experiment, is obtained from the purified borax of commerce, by one of the following processes: 1. To a solution of borax, in boiling water, add half its weight of sulphuric acid, previously diluted with an equal quantity of water. Evaporate the solution a little; and, on cooling, shining, scaley crystals will appear, which consist of boracic acid. Let them be well washed with distilled water, and dried on filtering paper. 2. Let any quantity of borax be put into a retort, with half its weight of sulphuric acid, and half its weight of water. Boracic acid irray be obtained by distillation, and may be purified by washing in water, &c. as before. Boracic acid has the , following qualities: 1. It has a solid form, is destitute of smell, and nearly so of taste; 2. It fuses, when heated, and loses its water of crystallization. if the heat be increased suddenly, before it has lost its water of crystallization, it sublimes; but, otherwise, it melts into a glass, which is permanent in the strongest fire: 3. It is soluble in twelve parts of cold water, and in three or four of boiling water: 4. This solution reddens vegetable blue colours, and effervesces with alkaline carbonates: 5. It is soluble in alcohol, and the solution burns with a beautiful green flame: 6. It combines with alkalies and earths; but the only important combination which it forms is with soda. BORBONIA, in botany, so called from , Gaston Bourbon; a genus of the Diadel
phia Decandria class and order. Natural order of Papilionaceae or Leguminosae. Essential character; calyx acuminate, spiny; stigma emarginate; legume mucronate. There are six species. B. ericifolia, is a small subvillose shrub, with small ovate linear leaves, nerveless, smooth above, villose beneath, revolute; heads sessile, with small flowers. These plants grow naturally at the Cape of Good Hope, where they rise to the height of ten or twelve feet; but they are seldom more than four or five in Europe. BORDURE, in heraldry, a cutting off from within the escutcheon all round it about oth of the field, serving as a difference in a coat of arms, to distinguish families of the same name, or persons bearing the same coat. BORE, among engineers, denotes the diameter of the barrel of a gun or cannon, or rather its whole cavity. Boke, square, among mechanics, a square piece of well-tempered steel, fitted into a handle, serving to widen holes, and make them perfectly round. BOREALIS. See the article AURon A. BORELLI (J. Alphonso) a celebrated philosopher and mathematician, born at Napies the 28th of January, 1608. He was professor of philosophy and mathematics in some of the most celebrated universities of Italy, particularly at Florence and Pisa, where he became highly in favour with the princes of the house of Medicis. But having been concerned in the revolt of Messina, he was obiiged to retire to Rome, where he spent the remainder of his life under the protection of Christina, Queen of Sweden, who honoured him with her friendship, and by her liberality towards him softened the rigour of his hard fortune. He continued , two years in the convent of the regular clergy of St. Pantaleon, called the “Pious Schools,” where he instructed the youth in mathematical studies. And this study he prosecuted with great diligence for many years afterwards, as appears by his correspondence with several ingeniotis mathematicians of his time, and the frequent mention that has been made of him by others, who, have endeavoured to do justice to his memoly. He wrote a letter to Mr. John Collins, in which he discovers a great desire and endeavours to promote the improvement of those sciences; he also speaks of his correspondence with, and great affection for, Mr. Henry Oldenburgh, Secretary of the Royal Society; and Dr. Wallis; and of the then late learned Mr. Boyle. He died