The Placer herald., 1868-11-28
Bookkeeping.

Inc 'Tat OOulTlUuloT UenVeTeu u lfcluTd
before Bryant, Sratton & DeHan's CONNER
cial College recently, to a fine house. The
following is an extract from his address TO
the students upon book keeping:
II never could keep books ks-or much else.
bad library of them once, but | couldn't
keep them. They were borrowed and car
ried away by people who could keep books
better than could. Nice people, though;
my books were quite carried away with them.
"Since accepting an invitation to leolurs
before this College have been looking into
the science Of bookkeeping, and 6nd ,hs,
was woefully ignorant regarding its simpss,
principles For instance, had been labor
ing under the mistaken impression all along
that in opening new set of books you used
an oyster knife or jimmy"
II was gralified to find, too, that you
didn't have to balance your books on the eud
OF pole which smack too much Of the cir
Gus TO comport with he dignity of count
ing room. didn't get so far III my study
Of the art Of book keeping as to ascertain pre-
csely how you close u set of books. but sup
pose you do it in the usual way-close them
with the doxology.
Nov, as | understand it-and if am
wrong | trust YOU will correct me-we will
suppose that A and B-I ain only 10 my a
abs in the science-enter into co-partner-
ship 10 some extensive manufacturing busi-
ness; such as slreetspriukling, rag-picking,
or otherwise. Very well. A pnts in all the
capital, being capital 4, and b has capital
but be lets his capiiaI b, Am right? They
then open SGT Of books and make cash Dr.
to office rent, and A and , DR.. Toto any.
body that will rus, them. Bills PAYABLE, are
OF course, gwen a draft on Accounts Current,
and the stock assets are eutersd on the credit
side of the balance sheet. Now then, at the
end of the year A and B take in G, having
taken in everybody else, who is At oncs car
red over to the Ledger (New York; on a
note at hand, and-(The labor of attempting
to grasp SO stupoudous a subject is telling
fearfaIy on the speaker) They then draw
draft on their old stock, which, of course,
is "od stock" on draft, leaving A and B.
carving their merchandise - credit to
supdries--cash --uotes of haEd-C
draws"
(Hers the speaker, in prefuse perspira-
tion and greatly exhausted, was obliged to
give it up and fall back upon his "lnjun
Meal" which revived both himself and his
audience " Cincinnati Times.
Corns are of two kinds; vevetable and
animal. Vegetable corns grow in rows, and
animal cors grow on toes. There are several
kinds of corn; there is unicorn, capricorn,
corn-dogers, field corn, and toe corn, which
is the corn that you feel most. 1t is said, |
believe, that gopbers like corn, but a person
who has corns does not like to "go far if be
can help it. Corns have kernels, and many
colones have corus. Vegetable corn grows
on the ear, but animal corn grows on the
feet at the other end of the body. Another
kind of corn is acorn; these grow on oaks,
but there is no hoax about the corn. The
acorn is corn with an indefinite article; bnt
The toe corn is very definite article indeed
Try it and see. Many man, when be has
corn, he eSxishes it was an acorn. Folks
that have corns sometimes send for doctor,
and if the doctor himself is corned, he won't
do as we'll as If he isn't. Doctors say that
corns are produced by tight boots, or shoes,
which is probably the reason why, when a
man is tight they say be is corned. II a
farmer manages well he can get good deal
of corr on an acre, but know farmer that
has one corn that makes the biggest acber
on bis farm. The bigger the crop of vege'
table corn man raises the better he likes it;
but the bigger the crop Of animal corn be
raises the better be don't like it.s