Analysis or Resolution of MERCHANTS accounts, by RALPH HANDSON, accountant. The Fourth Edition, Corrected and Enlarged.  
NOTA: That, Dr. signifieth the debtor, and Cr. the Creditor. Also, All accounts of Exchange and of parties residing in foreign Countries, are to be kept with a double Margin, viz. The inward Margin for the Money of the place beyond the Seas, and the outward for the place where you reside.  


accounts for Merchants are resolved into domestic, foreign, or Partable, viz.  
domestic consisteth of viz. 

Inventory of the 

Ready money, wears, Voyages, and Debts belonging or owing to You; Dr. those several Parcels, or Parties; Cr. your Stock or Principal.  
Debts owing by You; Dr. your Stock or Principal; Cr. the several Parties to whom you owe the same.    
Receipts of 

money 

By Bond, Bill, account, or otherwise; Dr. money; Cr. the Party or Parties from whom the same was due.  
For wears sold and delivered; Dr money; Cr. those wears so sold and delivered, the money being received upon the delivery( which is seldom in use.)  
Taken up at Interest by Bond 

Dr. money for the sum received or taken up  
Dr. Interest, or Profit and Loss for the Interest thereof   Cr. the party that lent the same for the Principal and the Interest.  
For Interest of money( formerly lent, the Principal being continued:) Dr. money: Cr. the account of Interest, or Profit and Loss.  
For Assurance of Goods Shipped by another: Dr. money: Cr. the account of Assurance, or Profit and Loss.  
By Exchange remitted from your Factor: Dr. money: Cr. the party to whom the Bills were directed, if he have formerly been charged in account for the same. Otherwise Cr. your Factor or Correspondent by a double Margin.  
Taken up by Exchange: Dr. money: Cr your Factor, or he to whom the bills are directed.    
Bills 

Of Assignation from another: Dr. the Assigns or Party assigned to pay: Cr the Assignor; or he who assigned over the same.  
By Exchange: Dr. the party to whom the Bills are directed after his acceptance: Cr. the Factor who remitted the same by a double Margin.    
wears. 

Bought for 

money: Dr. the wears bought and received: Cr. money, when the money is paid upon the delivery of the wears, which is seldom used.    
Bought for 

Time.  
Part money, part time.  
Part money, part anothers Bill, part time.   Dr. the several wears bought and received: Cr. the party that selleth the same. And after the Seller is Dr. for the money paid, or Bills delivered him as afore.  
Bought for 

Part money, part for anothers Bill: Dr. the wears bought. 

Cr. money for the sum paid.  
Cr. the party whose Bill is delivered for the value thereof.      
In barter 

wears for wears simply: Dr. the wears received: Cr. the wears delivered for the same sum, which seldom happens.  
For part money, part wears: Dr. the wears received: 

Cr. or money for so much as is paid.  
Cr. the several wears delivered for the value of them.      
In barter 

For part money, part wears, part time.  
For part money, part by anothers Bill, part wears, part time   Dr. the several wears bought & received: Cr. the party that selleth the same And after he is Dr. for the money paid, wears or Bills delivered as before.  
From beyond the Seas, from your Factor: Dr. the several Commodities received: Cr. your Factor by a double Margin.      
Payments of money. 

Owing by you by Bill, Bond, account, or otherwise: Dr. the Party or Parties to whom the same was due. Cr. money.  
For wears bought for money: Dr. the wears so bought and received. Cr. money.  
Lent at Interest by Bond: Dr. the Party or Parties borrowers for the Principal and Interest. 

Cr. money for the sum paid.  
Cr. Profit or Loss, or the Acc. of Interest, for the Interest thereof.    
For Interest of money formerly taken up( the principal being continued) Dr. Interest, and Profit or Loss: Cr. money.  
For Assurance of Goods Shipped: Dr. the account of Assurance of, or Profit and Loss. Cr. money.  
Remitted by Exchange: Dr. the Factor or Party to whom the Bills are payable. Cr. money.  
By Bills of Exchange charged upon you: Dr. the Factor or Party under-writing those Bills. Cr. money.  
For Charges 

Of wears bought: Dr. those wears.  
Of Goods Shipped: Dr. the Voyage.  
Extraordinary. Dr. Profit and Loss, or petty expenses.  
Of household. Dr. Profit and Loss, or petty expenses.     Cr. money.  
Delivery of a Bill or Bills of Debt, by assignation for money owing by you: Dr. the party assigned to receive the same: Cr. the party whose bill you delivered.  
Sales of wears. 

For money: Dr. money: Cr. the wears sold and delivered( the money being received upon the delivery of the wears sold, which is not usual.)    
Sales of wears. 

For Time, or  
For part money, part time, or  
For part money, part wears part by anothers bill, part time.   Dr. the party that buyeth those wears: Cr. the wears sold and delivered for the whole sum. And for the money received make: Dr. money: Cr. the party buyer in the second branch. And in the third branch: Dr. the party whose bill you take: Cr the buyer.  
Sales of wears. 

In barter 

wears for wears simply: Dr. the wears received: Cr. the wears delivered both be of equal value, which seldom happeneth.    
In barter 

For part money, part wears: 

Dr. money for so much as is received.  
Dr. the wears received for the value of them.     Cr. the several wears delivered for the whole sum.  
In barter 

For part money, part wears, part Time:  
For part money, part wears, part anothers bill, part time:   Dr. the Party or Parties that buy the same. Cr. the wears sold and delivered for the same sum, as before.  
In barter 

For part money, part by anothers bill: 

Dr. money for the sum receive:  
Dr. the party whose bill is taken for the value thereof:   Cr the wears sold and delivered for the whole sum.  
For part wears, part by anothers bill: 

Dr. the wears received for the value of them:  
Dr. the Party whose bill is taken for the rest:   Cr the wears sold and delivered for the whole sum.    
By advice from your Factor: Dr. that Factor: Cr. the Voyage or Voyages for the Goods sold by him.  
The contrary whereof is to be observed in the buying of wears.    
Abatements 

Upon wears. 

Bought: Dr. the party that sold those wears: Cr. the wears bought and received.  
Sold: the wears sold and delivered: Cr. the Party that buyeth those wears.    
Upon Debts 

Due to you: Dr. Profit and Loss: Cr. the Party or Parties to whom the abatement was made.  
Owing by you: Dr. the Party or Parties that make the abatement: Cr. Profit and loss     The abatements being neither received, nor paid in money.  
Voyages of Goods Shipped with Charges: Dr. that Voyage for the whole sum: 

Cr. the wears severally Shipped for their several valves with their Charges.  
Cr. money for the Charges of those wears so shipped( not put to their particular accounts)    
balance. 

Of Goods. 

In Quantity: Dr. account of Goods remaining: Cr. the Voyage or Goods unsold.  
If Gain: Dr. the account of Goods or Voyages: Cr. Profit and Loss.  
If Loss: Dr. the account of Profit and Loss: Cr. the Goods or Voyage.    
Of money: Dr. bal●ance: Cr. money for rest of that account  
Of Debts. 

Owing to you: Dr. balance: Cr. the ●arties owing.  
Owing by you: Dr. the Parties due to have: Cr. balance.    
Of Goods remaining: Dr balance: Cr. the account of Goods remaining.  
Of Profit and Loss: Dr. that account: Cr. Stock or Principal, if Profit; or contrarily if there be Loss.  
Of Stock: Dr that account: Cr. balance which will be equal; And will show the estate of the whole account kept for conclusion.      
foreign consisteth of viz. 

Receipts of 

money. 

Upon bills of Exchange remitted to him, Dr. money.  
For Goods sold formerly consigned him. Dr. money.   Cr. the Party that remitted that money. Cr the Party that assigned the same. Cr. the Goods received for the account of the party or parties that consigned them.  
Goods. 

bought for money, at Time, in barter, &c. Dr. and Cr. as in private accounts.  
by Consignation: Dr. the Goods received for account of A B, specifying for whose account: And under that Title naming the particulars of those Goods received without value, and so they are to have no Creditor to answer that parcel; but if you value them, there must be Dr. and Cr.      
Payments of money. 

by bills of Exchange remitted to your Principal, Dr and Cr. as in private accounts aforesaid.  
by bills of Exchange charged on you by your Principal: Dr. your said Principal:  
by Commission: Dr. the Party that gave the Commission:  
For Charges. 

Of Goods received by Consignation: Dr. those Goods under one Title of A B, &c.  
Of Goods Shipped: Dr. the several Goods Shipped:  
Extraordinary: the account currant of your Principal for whom the same was expended.     Cr. money.  
Payments of money. 

For Goods bought: Dr. and Cr. as in private accounts, whether for money, Time, &c.  
Lent at Interest: Dr. the Party to whom you Lend the same for the Principal and Interest. 

Cr. money for the sum paid.  
Cr. the Party whose money you Lent for the Interest thereof.      
Sales of Goods received for accounts of your Principal, be it for money, Time, barter, &c. Dr. as in private accounts. Cr. the account of those Goods received of A B, &c.  
Shipping of Coods with Charges: Dr. the account currant of your Principal, for whom the same are Shipped: Cr. the several Goods Shipped, as in private accounts.  
The rest as in private accounts.    
Partable. 

Which may be resolved, as domestic or Private accounts: Imagining the entire account to be a three, whereof the account partable may represent the Trunk or Body and the several Partners the Branches thereof, of which sufficiently before is written.       

LONDON, Printed by W. G. for Robert horn. 1669.