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the lediger, by having their proper debtors are the goods received, and the money deliand creditors ascertained and pointed out: vered; the former of which goes to the left whence it may be observed, that the great side of the account of the said goods, and design of the journal is to prevent errors in the latter to the right side of the cash acthe ledger: again, after the ledger is filled count. up, the journal facilitates the work required The two parts in any case in the wastein revising and correcting it; for first the book, when posted to the journal, are denowaste-book and journal are compared, and minated the one the debtor, the other the then the journal and ledger; whereas to creditor of that post; and when carried revise the ledger immediately from the from thence to the ledger, the debtor, or waste book, would be a matter of no less debtor part, is entered upon the left side difficulty, than to form it without the help (hence called the debtor side) of its own of a journal : lastly, the jouriral is designed account, where it is charged debtor to the as a fair record of a merchant's business; creditor part: again, the creditor, or credifor neither of the other two books can serve tor part, is posted to the right side, or crethis purpose; not the ledger, by reason of ditor side of its account, and made creditor the order that obtains in it, and also on ac- by the debtor part. Hence Italian bookcount of its brevity, being little more than keeping is said to be a method of keeping a large index: nor can the waste-book accounts by double entry, because every answer this design, as it canı neither be fair single case of the waste-book requires at nor uniform, vor very accurate, being com least two entrances in the ledger, viz.'one monly written by different bands, and in for the debtor, and another for the creditime of business. Hence it is, that in case

tor. of differences between a merchant and From what has been said, it is evident that his dealers, the journal is the book com

the terms debtor and creditor are nothing monly called for, and inspected by a civil more than marks or characteristics stampjudge.

ed upon the different parts of transactions In the journal, persons and things are in the journal, expressing the relation of charged debtors to other persons and things these parts to one another, and shewing to as creditors; and in this it agrees with the which side of their respective accounts in ledger, where the same style is used, but , the ledger they are to be carried. differs from it as to forms and order; so Having thus far explained the meaning that it agrees with the waste book in those of the terms debtor and creditor, we shall very things where it differs from the ledger; now proceed to the ledger, or principal and on the other hand it agrees with the lat- book of accounts. ter in the very point wherein it differs from Of the ledger. The ledger is the principal the former.

book wherein all the several articles of each It may be observed, that every case or particular account, that lie scattered in example of the waste-book, when entered other books, according to their dates, are into the journal, is called a journal post, or collected, and placed together in s; aces entrance; thus the examples above make allotted for them, in such a manner, that the three direct posts.

opposite parts of every account are directly Accounts in the ledger consist of two set fronting one another, on opposite sides parts, which in their own nature are directly of the same folio. opposed to, and the reverse of one another, The ledger's folios are divided into spaces and are therefore set fronting one another, for containing the accounts, on the head of and on opposite sides of the same folio. which are written the titles of the accounts, Thus all the articles of the money received, marked Dr. on the left hand page, and Cr. go to the left side of the caslı account; and on the right: below which stand the articles, all the articles or sums laid out are carried with the word To prefixed on the Dr. side, to the right. In like manner the purchase and the word By on the Cr. side; and upon of goods is posted to the left side of the ac the margin are recorded the dates. of the counts of the said goods, and the sale or dis- articles, in two small columns allotted for posal of them to the right.

that purpose. The money columns are the Transactions of trade or cases of the same as in other books: before them stand waste-book, are also made up of two parts, the folio colume, which contains figures, diwhich belong to different accounts, and to recting to the folio where the corresponding opposite sides of the ledger, f, g. If goods ledger-entrance of each article is made; for are bought for really money, the two parts every thing is twice entered in the ledger,

viz, on the Dr. side of one account, and cause it contains, in debtor and creditor, all again on the Cr. side of some other account; the cash that comes in, and goes out of a so that the figures mutually refer from the merchant's stock. The receipts on the one to the other, and are of use in examining debtor's side; the persons of whom it was the ledger. Besides these columns, there received, on what, and on whose account, must be kept in all accounts, where number, and in what specie: and the payments on measure, weight, or distinction of coins is the creditor's side; mentioning also the considered, inner columns, to insert the specie, the reasons of the payments, to quantity; and for the ready finding any ac whom, and for what account they are count in the ledger, it has an alphabet, or made. index, wberein are written the titles of all Book of debts, or payments, is a book in. accounts, with the number of the folio where which is written down the day on which they stand.

all sums become due, either to be received How the ledger is filled up from the jour. or paid, by bills of exchange, notes of hand, nal. 1. Turu to the index, and see whether merchandises bought or sold, or otherwise. the Dr. of the journal-post, to be transport- By comparing receipts and payments, one ed, be written there; if not, insert it under may, in time, provide the necessary funds its proper letter, with the number of the for payments, by getting the bills, notes,&c. folio to which it is to be carried. 2. Having due to be paid, or by taking other precaudistinguished the Dr. and the Cr. sides, as tions. already directed, recording the dates, com Book of numeros, or wares. This book plete the entry in one line, by giving a short is kept in order to know easily all the merhint of the nature and terms of the trans chandises that are lodged in the warehouse, action, carrying the sum to the money co those that are taken out of it, and those lumns, and inserting the quantity, if it be that remain therein. an account of goods, &c. in the inner co Book of invoices. This book is kept to lumns, and the referring figure in the folio preserve the journal from erasures, which column. 3. Turn next to the Cr. of the are unavoidable in drawing up the accounts journal-post, and proceed in the same man of invoices of the several merchandises rener with it, both in the index and ledger; ceived, sent out, or sold; wherein one is with this difference only, that the entry is to obliged to enter very minute particulars. be made on the Cr. side, and the word By It is also designed to render those invoices prefixed to it. 4. The post being thus en easier to find than they can be in the wastetered in the ledger, return to the journal, book, or journal. and on the margin mark the folios of the

Book of accounts current. This book accounts, with the folio of the Dr. above, serves to draw up the accounts which are and the folio of the Cr, below, and a small to be sent to correspondents, in order to line between them thus 2. These marginal settle them in concert, before they are banumbers of the journal are a kind of index lanced in the ledger; it is properly a duplito the ledger, and are of use in examining cate of the acconnts current, which is kept the books, and on other occasions. 5. In to have recourse to occasionally. opening the accounts in the ledger, follow The other mercantile books, as the book the order of the journal; that is, beginning of commissions, orders, or advices; the book with the first journal-post, allow the first of acceptances of bills of exchange; the space in the ledger for the Dr. of it, the next book of remittances; the book of expences; for the Cr. the third for the Dr. of the fol- the copy-book of letters; the book of postlowing post, if it be not the same with some age; the ship-books, and the book of work. of those already opened, and so on till the men, require no description. To these may whole journal be transported; and supposing be added others, which depend on the that, through inadvertency, some former greater or lesser accuracy of the merchants space has been allowed too large, you are and bankers, and on the several kinds of not to go back to subdivide it, in order to trade carried on by particular dealers. erect another account in it.

*Book-binding, the art of gathering and Though these rules are formed for simple sewing together the sheets of a book, and posts, where there is but one Dr. and one covering it with a back, &c. It is performed Cr. yet they may be easily applied to com thus : the leaves are tirst folded with a foldplex ones.

ing-stick, and laid over each other in the Cash book. This is the most important order of the signatures; then beaten op a of the auxiliary books. It is so called, be- stone with a hammer, to make them smooth,

and open well, and afterwards pressed. vulgar and mechanical traders, and exempt While in the press they they are sewed upon, ed from divers taxes and impositions laid bands, which are pieces of cord or pack- upon other companies. thread; six bands to a folio book; five to a The traffic of books was anciently very quarto, octavo, &c. which is done by draw. inconsiderable, in so much, that the booking a thread through the middle of each merchants both of England, France, and sheet, and giving it a torn round each band, Spain, and other countries, were distinguishbeginning with the first, and proceeding to ed by the appellation of stationers, as havthe last. After this the books are glued, ing no shops, but only stalls and stands in and the bands opened and scraped, for the the streets. During this state, the civil better fixing the paste-boards; the back is magistrates took little notice of the bookturned with a hammer, and the book fixed sellers, leaving the government of them to in a press between two boards, in order to the universities, to whom they were supmake a groove for fixing the pasteboards; posed more immediate retainers; who acthese being applied, holes are made for cordingly gave them laws and regulations, fixing them to the book, which is pressed a fixed prices on their books, examined their third time. Then the book is at last put to correctness, and punished them at discrethe cutting-press, betwixt two boards, the tion. one lying even with the press, for the knife But when, by the invention of printing, to run upon, the other above it, for the knife books and booksellers began to multiply, it to run against : after which the paste-boards became a matter of more consequence, and are squared.

the sovereigns took the direction of them The next operation is the sprinkling the into their own hands; giving them new staleaves of the book, which is done by dip- tutes, appointing officers to fix prices, and ping a brush into vermilion and sap-green, grant licences, privileges, &c. Authors freholding the brush in one hand, and spread- quently complain of the arts of booksellers. ing the hair with the other ; by which mo Lord Shaftsbury gives us the process of a tion the edges of the leaves are sprinkled in literary controversy blown up by the booka regular manner, without any spots being sellers. The publication of books depend bigger than the others.

much on the taste and disposition of bookThen remains the covers, which are ei- sellers. Among the German writers, we ther of calf-skin, or of sheep-skin; these find perpetual complaints of the difficulty being moistened in water, are cut out to of procuring booksellers: many are forced the size of the book, then smeared over to travel to the book fairs at Frankfort or with paste made of wheat flour, and after- Leipsic, to find booksellers to undertake wards stretched over the paste-board, on the impression of their works. the outside, and donbled over the edges BOOM, in the sea language, a long withinside; after having first taken off the piece of timber with which the clue of the four angles, and indented and platted the studding-sail is spread out; and sometimes cover at the head-band: which done, the the boom is used to spread or boom out the book is covered, and bound firmly between clue of the mainsail. two bands, and then set to dry. Afterwards Boom denotes also a cable stretched it is washed over with a little paste and athwart the mouth of a river or harbour; water, and then sprinkled fine with a brush, with yards, topmasts, battling or spars of unless it should be marbled; when the spots wood lashed to it, to prevent an enemy's are to be made larger, by mixing the ink coming in. with vitriol. After this the book is glazed BOOPIS, in botany, bull's eye, a genus twice, with the white of an egg beaten, of the Syngenesia Segregata class and oraud at last polished with a polishing-iron der. Calyx one-leaved, many-parted, manypassed hot over the glazed cover.

flowered; forets tubular ; receptacle chaffy; BOOKSELLER, one who trades in seeds each involved in its proper calycle, books, whether he prints them himself, or and crowned with its permanent teeth. gives them to be printed by others. Two species.

Booksellers are in many places ranked BORAGO, in botany, a genus of the among the members of universities, and en Pentandria Monogynia class and order. titled to the privilege of students, as at Tu. Natural order of Aspenefoliæ. Essential bingen, Saltsburg, and Paris, where they character; corolla rotated; throat closed have always been distinguished from the with rays. There are five species. B. of

ficinalis, common borage, is 'rough with are made from the sap of this palnı. It is a white stiff prickly bairs ; calyx divifled to native of Ceylon, the coast of Coromandel, the very base, az is also the corolla, but it Java, &c. falls off in one piece; tube very short and BORATES, salts formed with the bora. white; segments acute. The common co cic acid. See the next article. lour of the corolla is blue; but it varies to BORAX, in chemistry, is a name given flesh-coloured and white. It is a biennial to a species of white salt much used by vaplant, flowering from May' to August. Bo- rious artists. Its use in soldering metals rage was formerly in great request, being appears to have been known to Agricola. reckoned one of the four cordial flowers. Borax is found mixed with other substances The whole berb is succulent and mucilage in Thibet. It seems to exist in some lands nons, having a faint smell when bruised. adjacent to lakes, from which it is extractThe juice affords a true nitre. This planted by water, and deposited in those lakes; came originally from Aleppo.

whence in summer, when the water is shalBOOT topping, in naval affairs, signifies low, it is extracted and carried off in large the operation of scraping off the grass, lumps. Sometimes the water in these lakes slime, shells, &c. which adhere to the bot. is admitted into reservoirs, at the bottom tom of the ship, near the surface of the wa-' of which, when the water is exhaled by the ter, and daubing it over with a mixture of summer's heat, this salt is found. Hence it tallow, sulphur, and resin; it is chiefly per- is carried to the East Indies, where it is in formed where there is no dock or other some measure purified and crystallized; in commodious situation for careening, or this state it comes to Europe, and is called when the hurry of a voyage renders it in- tineal. In other parts of Tbibet, it seens, convenient to have the whole bottom by accounts received from China, they dig cleansed.

it out of the ground at the depth of about Boor tree, or Boot last, an instrument two yards, where they find it in smaller crynsed by shoemakers to widen the leg of a stalline masses. boot. It is a wooden cylinder slit into two Borax, or sub-borate of soda. This salt, parts, between which, when it is put into the only one of the borates which lias been the boot, they drive by main force a wedge accurately examined, is supposed to have or quoin.

been known to the ancients, and to be the BOOTES, a constellation of the northern substance denominated chrysocolla by Plihemisphere, consisting of 23 stars, accord- ny. At any rate, it is mentioned by Geber ing to Ptolemy's catalogue; and of 45, in as early as the ninth century, under the Mr. I'lamstead's catalognie.

name of borax. Its composition was first BORACIC acid. See Borax.

pointed out by Geoffroy, in 1732, and BaBORASSUS, in botany, a genus of ron, in 1748. Bergman demonstrated that plants the characters of which are not well it has an excess of base, and is therefore in ascertained. Class Appendix Palmx, Lin- the state of a sub-borate.

Essential character; corolla three Borax purified, may be obtained crystalparted; male stamina six ; female styles lized in hexangular prisms, of which tho tiree; drupe three-seeded. There is but sides are inuch broader ihan the remainder, one species, with its varieties ; riz. B, fia- and terminated by triangular pyramids ; it beiliformis, tias a dark-coloured bark; the is of a white colour : its specific gravity is wood is a dark-brownish red, and has a soft 1.740: it converts vegetable blues to green: pith in the middle; fronds decussate on the its taste is styptic and alkaline; it is soluble top of the trunk; stipe near six feet in in twenty times its weight of water, of the length, flat, and a little hollow, with rough temperature of 60°, and six times its weight spines along the edges; below, near a span of boiling water : when exposed to the air, in breadthi; above, not more than a palm; it efforesces slowly and slightly : when the leaf part is large, and folded like a fan heated, it swells, loses about four-tenths of or umbrella, for which purpose it is used. its weight, becomes ropy, and then assumes The male and female Dowers are on dif- the form of a light, porous, and very friable ferent trees, whieh have been considered as mass, known by the nanie of calcined bo. distinct species. This tree is from twenty- rax; in a strong heat it melts into a transfive to thirty feet in height, two feet thick parent glass still soluble in water. When at bottom and one at top. The fruit is as two pieces of borax are struck together in large as a child's head." Wine and sugar the dark, a tlash of light is emitted. This

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salt, aecording to Bergman, is composed phia Decandria class and order. Natural

order of Papilionaceæ or Leguminosa. Es. Acid ........... 39

sential character; calyx acuminate, spiny; Soda.

stigma emarginate; legune mucronate. Water.

There are six species. B. ericifolia, is a small subvillose shrub, with small ovate li

near leaves, nerveless, smooth above, vilThough borax lias been in common use lose beneath, revolute; leads sessile, with for nearly three centuries, it was only in small towers. These plants grow naturally 1702 that Homberg, by distilling a mixture at the Cape of Good Hope, where they rise of borax and green vitriol, discovered the to the height of ten or twelve feet; but they boracic acid. He called it narcotic or se are seldom more than four or five in Europe. dative salt, from a notion of his that it pos BORDURE, in heraldry, a cutting off sessed the properties indicated by these from within the escutcheon all round it names. Geoffroy afterwards discovered, about {th of the field, serving as a difference that borax contained soda; and, at last, in a coat of arms, to distinguish families of Baron proved, by a number of experiments, the same name, or persons bearing the same that borax is composed of boracic acid and coat. soda; that it may be reproduced by com BORE, among engineers, denotes the bining these two substances; and that there- diameter of the barrel of a gun or cannon, fore the boracic acid is not formed during or rather its whole cavity. the decomposition of borax, as former che BORE, square, among mechanics, a square mists had imagined, but is a peculiar sub- piece of well-tempered steel, fitted into a stance which pre-existed in that salt. This handle, serving to widen holes, and make acid for purposes of experiment, is obtained them perfectly round. from the puritied borax of conimerce, by BOREALIS. See the article AURORA. one of the following processes: 1. To a so BORELLI (J. ALPHONSO) a celebrated lution of borax, in boiling water, add balf philosopher and mathematician, born at Naits weight of sulphuric acid, previously di- pies the 28th of January, 1608. He was proluted with an equal quantity of water. Eva- fessor of philosophy and mathematics in some porate the solution a little; and, on cooling, of the most celebrated universities of Italy, shining, scaley crystals will appear, which partieu'arly at Florence and Pisa, where he consist of boracic acid. Let them be well became highly in favour with the princes of washed with distilled water, and dried on the house of Medicis. But having been filtering paper. 2. Let ahy qnantity of bo. concerned in the revolt of Messina, he was rax be put into a retort, with half its weight obliged to retire to Rome, where he spent of sulphuric acid, and balf its weight of wa the remainder of his life under the protec. ter. Boracic acid inay be obtained by dis- tion of Christina, Quren of Sweden, who tillation, and may be purified hy washing honoured liim with her friendship, and by in water, &c. as before. Boracic acid has her liberality towards him softened the ri. the following qualities : 1. It has a solid gour of his hard fortune. He continued form, is destitute of smell, and nearly so of two years in the convent of the regular taste : 2. It fuses, when heated, and loses clergy of St. Pantaleon, called the “ Pious its water of crystallization. If the heat be Schools," where he instructed the youth in increased suudenly, before it has lost its mathematical studies. And this study he water of crystallization, it sublimes; but, prosecuted with great diligence for many o:herwise, it melts into a glass, which is years afterwards, as appears by his correspermanent in tie strongest fire: 3. It is so- pondence with several ingenious mathemaluble in tweive parts of cold water, and in ticians of his time, and the trequent mention three or tour of boiling water: 4. Tuis so that has been made of him by others, wko lution reddens vegetable blue colours, and bave endeavoured to do jusáce to his meeffervesces with alkaline carbonates: 5. It moiy. He wrote a letter to Mr. Jolin Colis soluble in alcohol, and the solution burns lins, in which he discovers a great desire with a beautiful green flame : 6. It com and endeavours to promote the improvebines with alkalies and earths; but the only ment of those sciences; le also speaks of important combination which it forms is

his correspondence with, and great affection with soda,

for, Mr. Henry Oldenburgh, Secretary of BORBONIA, in botany, so called from the Royal Society; and Dr. Wallis ; and of Gaston Bourbon; a genus of the Diadel- the then late learned Mr. Boyle. He died

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