one in one Year and another in another in this or the like way of keeping the Accounts of House Expences or other petty Charges besides the satisfaction they will have to see how and which way their Money goes They will also train up their Children to be regular and handy in Accounts of greater Moment I have not further to say concerning this Account of House-Expences but that at the Years end when the Account is past and approved there should be a Scheme thereof drawn out of the said Account in manner following viz. The several Gradations how the aforesaid Years Expences did arise  January February March April May. June July August Septemb. October Novemb. Decemb. Total  l. s. d. l. s. d. l. s. d. l. s. d. l. s. d. l. s. d. l. s. d. l. s. d. l. s. d. l. s. d. l. s. d. l. s. d. l. s. d. Flesh 3 6  6  9 6  11 4 11 11 3 16 11 12 9 1 1 12 11 4 14 9 4 15 9 6 16 11 4 5 10 3 13 4 62 5 1 Fish 16 7  12 1  10 9 1 3 1  17 5 1 5 5 13 10 1 1 3 18 15 17 6 6 1 9 17 10 Drink 1 12 2  15 2  1 6  15 10  10 2 6 8 9    8 2 7 1 14 2 3 8 7 10 7 2 18 26 17 6 Bread and Meal 2 5 5 2 2 9 4 5 6  15 2 1 3 8 1 3 5 17 2 12 1 2 4 8 4 8 2 1 8 1 15 6 23 7 8 Butter Cheese c. 6 5  18 6  7 2  17 10 6 3 10 1 12 1 1 1 3 13 10 4 4 14 8 3 0 3 2 1 10 2 25 6 2 Fruit Herbs Roots 4 10  6 2  4 2  3 8  5   14 3 13 2 1 8 6 1 11 2 13 6 6 7 7 7 6 18 7 Wages 1     1          15 6       2    1 2 7 15 6 Salteries Pickles 2 10  3 2  1 4  3 2  2 9  7  7 5 5 4 8 10 1 2 4 2 8 2 12 5 Groceries 2 1  3 3  3 4  2 4  2 3  8 2 7 17 5 11 11 4 5 10 6 4 7 3 10 10 Fire and Candle 1 19 3 2 11 6 2 4 11 1 10 6  6   5 7 2 1 9 10 11 3 1 11 10 11 10 1 16 8 24 11 2 Laundry 5 2  16 7  11 7  6 5  16 10  6 5 4 10 13 4 9 11 5 2 10 3 11 6 6 8 Physick 1 6 3  10 9  1 3  3   4   7 6 5 1 8 3 8 9 11 1 4 5 3 5 12 4 Repairs 3 1  10 1  11 2  2 2  1 11    1 9             1 10 1 12 Brittle Ware 5 1   6  1 6  3 6   10   9 4 8 1 11 2 8 6    1 8 4 Houshold-stuff 1 8  2 4  1 10 1 9 3   11 1 5 8 4 1 1 4 6 14 8 2 6 8 6 6 12 2 Apparel 5 8 7 7 9 4 2 7 9 6 10 10 10 9 5 9 10 7 2 10 8 9 1 8 3 14 4 4 13 3 4 13 2 4 2 6 70 12 1 Rent and Taxes 2 3 2 5 3   2 6 5 5     1 5 8    4 9 4 10 6 6 9 6 1 6 25 10 2 Schooling Books  4  7 4  2 8   8  10 4       9 3       1 4 1 6 2 2 18 1 Gifts and Charities 6 6  7 6  4 6        17 4 1    5 9 4 6 11 7 1 3 5 4 2 1 Incident Charges 2 6 1  9 1 13 5  10 6 1 3   16 2 16 3 5 1 3 8 8 1 12 11 1 4 2 3 15 10 16 9 3  21 17 11 30 1 6 20 17 9 24 14 10 26 15 3 40 9 4 9 9 9 40 4 39 1 5 26 6 4 21 11 33 11 11 334 7 3 This fore-going Scheme hath two principal Aspects First you see the Total Expence of each Moneth at the bottom thereof viz. January 21 l. 17 s. 11. Febr. 30 l. 1 s. 6 d. c. Secondly you see the Total Years Expence of each Commodity in the last Collumn and so the Years Expence for Flesh-meat is 62 l. 5 s. 1 d. And for Fish 9 l 17 s. 10. c. And the Total of the whole Years Charge at the foot of all to be 334 l. 7 s. 3. Note That the Account of Promiscuous Incident Charges amounting in the Year to 16 l. 9 s. 3 d. may be if you will distinguished into other several heads as Port of Letters Boat and Coach-hire Travelling-charges and the like And thus much may serve to be spoken concerning this petty-charge Account In the Practise whereof two things are to be minded viz. Exactness and Neatness without Exactness it is an insignificant thing a labour in vain And without Neatness the Accountant doth but manifest her unaptness and unreadiness Therefore if one Year do not render the Accountants exact and neat let them Practise it two Years For if a true Account be not kept without blots it will never commend the Artist I should now in performance of my Promise in the Title Page present you with some Essays or Rudiments of Accounts in the way of a Trade but what can be expected in these few sheets Or why should I here Copy the Works of others The best Service I can do you is to refer you to that Book lately Printed whence I derive all my small stock of Learning in Accounts The Title of the Book is Debtor and Creditor made Easie and is to be had of the Bookseller whose Name is affixed to the Front of this But that I may do something to acquit my self of this Engagement I shall here Present you with some short Precepts and a few useful Examples for a beginner in the wat of Trade and leave you to Reap the Harvest of this Learning from better Authors The General Precept therefore is this That when any Goods are bought or sold when any Money is received or paid in short when any Bargain is made each Action or Contract is to be Entred in your Leiger or Book of Accounts twice viz. Debtor and Creditor For you must consider that every Receit or Payment every Buying and Selling or other Contract is a transferring of Property
from one to another so that the Person or thing who is the Receiver or Borrower is intended here for the Debtor and the Person who pays or the thing delivered or lent is the Creditor But I cannot more aptly Explain my meaning than in referring you to the Petty-charge Account before going wherein you have this Rule of a double Entry plainly Demonstrated For in the Moneth of January I Receive 21 l. 17 s. 11 d. This I disburse as hath been shewn In Flesh 3 l. 6 s. In Fish 16 s. 7 d. c. Here now the Account of Flesh is Debtor 3 l. 6 s. and the Account of Fish is Debtor 16 s. 7 d. c. and that of Money or Cash is Creditor for all those Sums and thus one answers th' other and Balances the Account Therefore to proceed Imagine an Exchange-Woman Shop-keeper or the like newly entring upon Trade is desirous to keep her Accounts in an exact Method The first thing she is to do is to draw an Inventory of her Estate as followeth viz. In Ready Money 60 l. A Piece of black A-la-mode Containing 55 Ells cost 3 s. per. Ell. 0â— l. 05 s. 20 Dozen of Womens Gloves cost 16 s. per Dozen 16 l. Due to her by Mrs. Martha Thorpe 20 l. So her whole Estate is 104 l. 5 s. These four Branches of her Stock are to be kept in so many several Heads of Accounts as in the former Rules of House Accounts So that first Money or Cash is to be made Debtor and an Account of Stock Creditor Turn over to the Leiger which begins at page 28 and you 'l see this done the Debtor is always on the left hand and the Creditor on the right There you will find it so entred viz. Cash in pag. 28 is Debtor to Stock in pag. 29. And Stock in pag. 29. is Creditor by Cash in pag. 28. And in the like manner you will find the other three Parcels entred in pag. 30 31. Having thus Posted your Account of Stock and set open your shop you begin your Trade after some such manner as this And here I desire the Reader or Learner as she reads these following Instructions to cast her eye upon the Leiger where the Parcels are entred You sell by Retail for ready Money five dozen of Gloves at 20 s. per dozen 5 l. For this having Received Money your Cash is Debtor Debtor 28. Creditor 31. and Account of Gloves is Creditor as you see it done in pag. 28.31 5 l. You have sold to Mrs. Thorp five dozen of Gloves at 22 s. per dozen 5 l. 10 s. To Enter this Mrs. Thorp not yet having paid is Debtor Debter 30. Creditor 31. and Account of Gloves Creditor as will appear by the Figures of Reference in the Margin 5 l. 10 s. Having given out 25 Ells of Allamode for making of Hoods they now being returned in 30 Hoods cost 2 s. 6 d. each Hood in stuff onely which is equivalent to 3 s. per Ell. 3 l. 15 s. For this make in your Leiger an Account of Hoods and let that be Debtor and Allamode Creditor 3 l. 15 s. Paid your Sempstress for Silk and making the said Hoods Debtor 32. Creditor 31. at 6 d. a piece l. 15 s. Hoods is here Debtor to Cash l. 15 s. Note Debtor 32. Creditor 29 when I say Debtor to Cash it is in short to express that Hoods is Debtor and Cash is Creditor And here also Observe all along in your Leiger that every Debtors Parcel begins To and then mentions the Creditor and every Creditor begins By and then mentions the Debtor The first tells whither you are going the second whence you come You have Received of Mrs. Thorp in part of her Debt 15 l. Make Cash Debtor Debtor 28. Creditor 31. Mrs. Thorp Creditor 15 l. Bought of Henry Garstang 20 dozen of Gloves at 15 s. per dozen 15 l. Here Gloves are Debtor Debtor 30. Creditor 33 and you must state an Account for Henry Garstang and make that Creditor 15 l. You pay the said Garstang in Money 10 l. and by 30 Hoods at 3 s. 4 d. per Hood 5 l. 1. Henry Garstang is Debtor to Cash for the 10 l. paid him Debtor 32. Creditor 29. Debtor 32. Creditor 33. 10 l. 2. The said Garstang is Debtor to Hoods 5 l. for 30 sold him Bought of James Jones two Pieces of Bag-Holland containing 60 Ells at 5 s. per Ell. 15 l. Four Pieces of Cambrick at 40 s. per Piece 8 l. 23 l. Make an Account of Linnen Debtor Debtor 32. Creditor 33 and James Jones Creditor 23 l. Both these must be new opened in the Leiger You pay Mr. Jones in Money 12 l. 10 s. And he is willing to accept of the Assignment upon Mrs. Thorp for the Debt she owes being 10 l. 10. So he is paid in full 23 l. By this time I hope it is easie to be understood that Jones is Debtor Debtor 32. Creditor 29. Debtor 32. Creditor 31. and Cash Creditor for the 12 l. 10 s. paid And he is Debtor and Mrs. Thorp Creditor for the Assignment of 10 l. 10 s. Your whole parcel of Linnen is cut out and made up into Handkerchiefs Cravats Cuffs c. the charge thereof as by the Sempstress's Bill amounts to and you paid her 2 l. 10 s. This is easily put in Order thus Debtor 32. Creditor 29. Linnen Debtor and Cash Creditor 2 l. 10 s. You meet with a Merchant going to Barbadoes who hath occasion for about half of your Linnen and the parcel is made out proportionable to his pay which is not to be in Money but in two Hogsheads of Sugar weighing Nett 14 C. 3 q. 14 l. The price 26 s. per C. amounting to 19 l. 6 s. 9 d. The Goods being Bartered and interchanged you need onely make an Account of Sugar Debtor 34. Creditor 33. Debtor and Linnen Creditor 19 l 6 s 9 d Your disbursements for House-keeping and all other petty charges amounts to in a week past 3 l 6 s 8 d. Make an Account in your Leiger of House-keeping Debtor 34. Creditor 29. and let that be Debtor to Cash 3 l 6 s 8 d And thus I have done as to carrying on a Trade for I dare not swell this into a farther progress this may suffice to give you a relish of an Art which the more known will yield the pleasanter taste But all this will signifie but little unless you bring your Accounts to a certain conclusion or Balance whereby to see how your new Stock differs from your Old To accomplish this there are two Accounts more to be stated in your Leiger which have not yet been opened that is the Account of Profit and Loss and the Account of Balance The first of these you could not have been without if this Trade had been a little farther carried on That of Balance is ever the last Account in the
ADVICE To the WOMEN and MAIDENS OF LONDON Shewing that instead of their usual Pastime and education in Needle-work Lace and Point-making it were far more Necessary and Profitable to apply themselves to the right Understanding and Practice of the method of keeping books of account whereby either single or married they may know their Estates carry on their Trades and avoid the Danger of a helpless and forlorn Condition incident to Widows With some Essays or rudiments for young beginners in twelve Articles By one of that Sex LONDON Printed for Benjamin Billingssley at the Printing press in Cornhill 1678. ADVICE To the WOMEN and MAIDENS OF LONDON Ladies and Gentlewomen PErmit one of your Sex to give you as far as her small knowledge will reach some hints to the right understanding and use of Accounts an Art so useful for all sorts sexes and degrees of persons especially for such as ever think to have to do in the world in any sort of Trade or Commerce that next to a stock of Mony Wares and Credit this is the most necessary thing Nor let us be discouraged or put by the inspection thereof by being bid meddle with our distaff for I have heard it affirmed by those who have lived in forraign part that Merchants and other trades men have no other Book-keepers then their Wives who by this means the Husband dying are well acquainted with the nature and manner of the trade and are so certain how and where their stock is that they need not be beholden to servants or friends for guidance And for telling us that the government of the House appertains to us and the trades to our Fathers or Husbands under favour the one is to be minded and the other not neglected for there is not that danger of a families overthrow by the sause wanting it's right rellish or the Table or Stools misplac't as by a widows ignorance of her concern as to her estate and I hope husbands will not oppose this when help and ease is intended to them whil'st living and safety to their name and posterity after death except they have private trades too much in mode whereof they would have their wives wholly ignorant In such a case indeed one that knows not that one and two make three suits best And let us not fear we shall want time and opportunity to mannage the decencies of our house for what is an hour in a day or half a day in a week to make inspection into that that is to keep me and mine from ruine and poverty Methinks now the objection may be that this art is too high and mysterious for the weaker Sex it will make them proud Women had better keep to their Needle-work point laces c. and if they come to poverty those small Crafts may give them some mean releif To which I answer That having in some measure practised both Needle-work and Accounts I can averr that I never found this Masculine Art harder or more difficult then the effeminate achievements of Lace-makeing gum-work or the like the attainment whereof need not make us proud And God forbid that the practise of an useful Virtue should prompt us to a contrary Vice Therefore if I might advise you you should let the poor serve you with these mean things whilst by gaining or saving an estate you shall never be out of capacity to store your selves more abundantly with those trifles then your own industry in such matters could have ever blest ye And now Gentlewomen I give you those rudiments of Accounts which are the subject of this little pamphlet and transmit this learning to you the best I can in the self same manner as it came to me Know then that my Parents were very careful to cause me to learn writing and Arithmetick and in that I proceeded as far as Reduction the Rule of Three and Practice with other Rules for without the knowledge of these I was told I should not be capable of Trade and Book-keeping and in these I found no discouragement for though Arithmetick set my brains at work Yet there was much delight in seeing the end and how each question produced a fair answer and informed me of things I knew not Afterwards I was put to keep an exact account of the expence of House-keeping and other petty Charges my Father made it my office to call all persons to an account every night what they had laid out and to reimburse it them and set all down in a book and this is the way to make one a Cashier as they are termed and one that can keep a fair account of receipts and payments of Money or Cash-book is in a good way towards the understanding of Book-keeping Shee that is so well versed in this as to keep the accounts of her Cash right and dayly entred in a book fair without blotting will soon be fit for greater undertakings Now in regard that other learnings do depend upon this petty Cash account I find it therefore convenient to give you an example of a moneths expence and you will thereby see what further use may be made of it afterwards Therefore to begin my Father gives me at several times in the moneth of January the sum of 21 l. 17 s. 11 d. the account of the expences whereof is as followeth Expences in January 1676. Â Â fol l. s. d. January 1. Paid for a book to keep these accounts 12 4 Â For 3 dozen of Candles 10 16 9 Â To the Scavenger 3 m to Christmas last 11 1 6 Â For 2 bushels of Meal 9 11 Â For a hood scarf apron and gloves 11 18 6 Â Coach hire to Westminster 12 1 6 Â For 12 larks and 18 snits 8 2 10 Â Given a Maid that brought a present 12 1 Â Bor Beaf and Bacon 8 4 4 Â For 30 Eggs 9 1 6 Â For Roots and Herbs 9 8 Â For drinking glasses 11 1 6 Â For Oysters 8 1 6 Â For a Knife and Fork 11 1 8 3. Given to new Bedlam 12 2 Â For Almonds and Rice 10 1 Â For Eyewater 10 4 4. For a Leg of Veal 8 7 Â For Salt Fish and Smelts 8 5 6 Â For Herbs and Sallet 9 1 Â For a pound of Butter 9 9 Â For earthen ware 11 5 Â For oil Vinegar and Anchovis 10 1 6 Â For mending a hearth 10 1 7 Â For a pound of Sauciges 8 8 Â carried over 4 6 4 1676. Brought over 4 4 6 4 Janu. 5. Given to the poor 12 1 Â For a quart of white-wine 8 1 Â To a Physitian 10 10 Â For thred laces 11 6 Â To two washer women 10 3 Â For 2 pound of Sauciges 8 1 6. For Fish 8 6 Â For a twelf-tide cake 9 3 9 Â For Bread 9 2 Â For Soap and Bluing 10 1 Â For Ale 8 4 Â For Fagots 10 4 Â For Needles 11 1 Â For Trolly
lace 11 7 6  For Bacon 8 1 6  For Eggs 9 6 8. For Meal and Flower 9 11 6  For a peice of Tape 11 1 2 For Fish 8 1 3  For Sand and Fullers earth 11 1 4  For Salt 10 8  For a Mop and brooms 11 1 5 9. For Riband and Tape 11 6 2  For Soap 10 8  For a knuckle of Veal 8 1  For mending the Floor 10 1 6  For Mustard 10 2  For Apples Roots and Herbs 9 9 10. For small coal and matches 10 8  For Brand 9 4  carried over  7 8 11  Brought over 5 7 8 11 1676 To a Porter 12 6 Janu. 11. Oatcakes and wheat 9 1 1  For thirty eggs 9 1 6  For Saucidges and links 8 2 4  For a Mum-glass 11 5  To the poor 12 1  For Veal for broath 8 1 1 12. For fish and Anchovis 8 3 4  For bread and barley 9 4  For sallet and shalots 9 3  Paid the milk-womans score 9 1 2  For two pound of Sugar 10 1 1 13. For a Chalder of Coals 10 1 1 6  For bone-lace 11 2 2  For Veal Pork tripe c. 8 17 6  For Mutton 8 16  For Oatmeal 9 1  For Herbs 9 9 15. For a hood tape and thred 11 10 3  To a porter 12 6  For two pound of butter 9 1  For fish 8 2 4  For a bottle of Vinegar 10 6  A quarters wages to the Maid end Christm 9 1 17. For Beef and Mutton 8 4  For a Pullet 8 1 3  For herbs and roots 9 1 5 19. For a peticoat 11 1 13  For bread 9 4  For fish 8 4  For Broadcloth 11 18 6 20. For Riband 11 1 8  carried over  15 17  brought over 6 15 17 2 1676. To a servant that brought a present 12 1 Janu. 20. For soap and fullers Earth 10 6  Yest for brewing 8 4  A pint of white wine 8 6 22. For ten bushels of Mault 8 1 10  For bread 9 4 23. For Veal Calves Head c. 8 5 6  For Calico and Sewing Silk 11 1 25. Given a Child 12 6  For Ribband Silk and Purle 11 4 9  For Fish 8 1 10 27 For Pease 9 9  For Anniseed-water 10 5  For Meal and Flower 9 13 29. For Shooes to the Children 11 3 4  To the Minister 11 12  For Paving the Street 11 1 1 6  A Quarter to the Poor due at Christmas 11 2 6 30. To a Physitian 10 10  To the Apothecary 10 5 6 31. For the River-water to Christmas 11 5 8  Total 21 17 11 Thus much for the particular Account of the Expences in January amounting to 21 l. 17 s. 11 d. Which being past and allowed I am required to draw out in another form and to make out in particulars how much thereof is Expended in Meat how much in Bread and Meal how much in Fish c. And so to subdivide and branch out this Account into as many parcels as is convenient to shew which way my Money goes and put me upon Considering how I may lessen my Expences for the time to come The Form of this Account is as followeth See the Reason of the Figures preceding the Column of Money in pag. 14. Flesh fol l. s. d. 4 2 10 4 4 4 4 7 4 8 5 1 5 1 6 5 1 6 2 4 6 1 1 6 17 6 6 16 6 4 6 1 3 7 5 6  3 6 Fish 4 1 6 4 5 6 5 6 5 1 3 6 3 4 6 2 4 6 4 7 1 10  16 7 Drink 5 1 5 4 7 4 7 4 7 6 7 1 10  1. 12. 2 Bread and Meal fol l. s. d. 4 11 5 3 9 5 2 5 11 6 5 4 6 1 1 6 4 6 1 6 4 7 4 7 9 7 13  2. 5. 5. Butter Cheese Milk Eggs. 4 1 6 4 9 5 6 6 1 6 6 1 2 6 1  6. 5. Fruits Roots Herbs 4 8 4 1 5 9 6 3 6 9 6 1 5  4. 10 Wages 6 1 Oyl Salteries and Pickles fol l. s. d. 4 1 6 5 8 5 2 6 6  2 10 Groceries 4 1 6 1 1  2 1 Fire and Candle 4 16 9 5 4 5 8 6 1 1 6  1. 19. 3 Laundry 5 3 5 1 5 8 7 6  5 2 Physick 4 4 5 10 7 5 7 10 7 5 6  1. 6. 3 Repair of House Goods 4 1 7 5 1 6  3. 1. 〈◊〉 Ware fol. l. s. d. 4 1 6 4 5 5 1 4 5 1 5 6 5  5. 1 Durable Houshold-stuff 4 1 8 Apparel 4 18 6 5 6 5 1 5 7 6 5 1 2 5 6 2 6 2 2 6 10 3 6 1 13 6 18 6 6 1 8 7 1 7 4 9 7 3 4  5. 8 7 Taxes and Rent 4 1 6 7 12 7 1 1 6 7 2 6 7 5 8  2. 3. 2 Schooling Books fol. l. s. d. 4 4 Gifts and Charities 4 1 4 2 5 1 6 1 7 1 7 6  6. 6 Promiscuous Incident Charges 4 1 6 6 6 6 6  2. 6 Total of January Pag. l. s. d. 8. Flesh 3 6 8. Fish 16 7 8. Drink 1 12 2 9. Bread c. 2 5 5 9. Butter c. 6 5 9. Fruit c. 4 10 9. Wages 1 10. Salteries 2 10 10. Groceries 2 1 10. Fire c. 1 19 3 10. Laundry 5 2 10 Physick 1 6 3 10. Repairs 3 1 11. Brittle W. 5 1 11. House-stuff 1 8 11. Apparel 5 8 7 11. Rent Tax 2 3 2 12. Scho. Book 4 12. Charities 6 6 12. Promiscuous 2 6 Tot. 21 17 11 I know not any thing that wants Explanation in these two several Accounts except the Reason of the Figures preceding each Summe of Money The Use thereof is this In the first Account pag. 4. The first Article is 4 d. paid for a Book and the note of Reference thereto is 12. To shew that you have that Sum and that parcel past to Account in page 12. And in page 12 under the Title of Books and Schooling I find the number of Reference to be 4 shewing that the said Entry of 4 d. for a Book was there Originally Entred viz. in pag. 4. Now why all this you 'l say I Answer were there no other reason than that I might from the second Account wherein I do only set the Sum and not recite for what turn the readilier to the first Account and see what it is for this would recompence the trouble But there is a further and great use thereof to be made in the keeping an Account of Trade as shall be shewn in due place And I do not doubt but that if Parents and Superiours imploy their Children or Servants one at a time That is