ABSTRACT
C,Debtor.!C,Cre•litor.ID,Dchtor.ID,Creditor. To..\. ToB ToD ToE
19Dy,\9To.\jl1Dyo\I+ 6Dyn~IToDIIillyn:.:1
6o
DyD10TocIC:n,·cr6i• DyEToE
E,Debtor.E,Creditor.IDt~ltlflc~,Debtor.,Rt.latlcc,Crerl. TvD••37iDy.J••1:;To•.\.4-Dy.\15
ToD:sDyD4ToC:!D.vc6c
Inallthepartoftheabm·ewhichisprintedinRomanletters11·e seenothinghuttheprecc•lingtablerc;•cateJ.Dut·~henalltheaccounts hn\"ebeencompleted,nndnomoreentrie~arelentfJbemade,there remainsthel:utproceu,whichi~termedbalnncin9lh~{,·,f!Jcr.Toget anideaufthis,tUpp•,•c11ne•vclerk,who;;•.letround:~IItheaccount~. c11;icctingJc:btsandcrt·•Jit~,andtakin:;themniluponhim~lf,thathe alrmemaybeentitledtoclaimthedebtsandtoheresponsibleforthe as:1ctsoftheconcern.Tuthisnewclerk,whomIwillcallthe£alrmce-
clerk,el'erlaccountghe'upwhatithas,,,.hethertheS.'lmebedebtor credit.Thecash-clerkgh·esupnilthecnsh;theclerksofthetwo kindsofJ,i!Isgh·eupalltheirdfJcument>,whetherbillsreceil'ahll.'or entriesofhillspny11ble(rcmcmhcrthatanyentryugninst•~hichth~re
i~lllfJneys<:tdowninthebr,.,k~countsasmoneywhengil·enup,thatis. 11~RlfJneydueormon4.'yowing);thoclerk.oftbosc•·ernlaccountsut' goodsgh·eupalltbeirWlA•>l.lremaindersatco•tpric4.'s;theclerksof these\·eralpersr>nalaccountsgil'eup•·ouchenforthe1umsowingtoor fromthesereralparties;nndSf)on.Dut,..heremoreha.sbeenpaid outthanrecei\"ed,thehalam:c-clerkadjuststheseaccount•bygiving
insteatlofreceh·ing:infact,hesoactsastomaketiledebtorand creditoraidesoftheaccountshe\'i!itsequalinamount.Forinstance, tl1eAaccountisindebtedtotheconcern5;,•·bilepaymentsordischargestothenmountof7Sha,·ebeenmadehyit.1'hebalance-clerk nccordinglybandao,·erZJtothataccount,forwhichitbecomesdebtor, ll'hilethebnlnnceentersitselfnscreditortotheaameamount.Dut intheBaccountthereis96ofreceipt,andonly59oCpaymentor di1charge.Thebalance-clerkthenreceil·es37fromthisaccount,which Isthereforecreditedbybalance,whiletheb.llanceacknowledges1\Smuch ofdebt.Thebnlanceaccountmust,ofcourse,exactlybulnnceitself, iftheaccountsbeallright:forofalltheequalandoppositeentries ofwhichtheledgerconsists,sofl1r115theydonotbalanceoneanother, onegoesintoonesideofthebalanceaccount,andtheotherintothe other.T,huathebnlanceaccountbecome~ateJtoftheaccuracyof onepartofthework:ifitstwosidesdonotgil'etheaamesums.either thereharebeenentrieswhichh,uenothndtheircorrespondingbalancingentriescorrect!~·made,orelsetherehasbeenerrorintheadditions.
