MACMILLAN'S BOOK-KEEPING EXERCISE BOOKS CASH BOOK, JOURNAL, LEDGER London MACMILLAN AND CO., LIMITED NEW YORK: THE MACMILLAN COMPANY These Exercise Books have been arranged so that the student, in using them, may be as nearly as possible under the same conditions as he would be in English commercial practice. They are, in fact, a "pocket edition" of those employed in actual Book-keeping, and can perfectly well be used for keeping the accounts of a small private business, such as that of an estate, a trust, or an executorship. The set comprises a Ledger, together with two subsidiary books, i.e. Cash Book and Journal. Each one of them should be marked on the outside, in the space left for the purpose, with the name of the person or firm whose transactions are to be entered in it. All Bank and Office Cash transactions, with the Discount items relating thereto, are entered direct into the Cash Book, and thence posted into the Ledger. Transactions which do not involve any cash receipts or payments are first entered in the Journal, and thence posted into the Ledger. All purchases and sales can be treated in the same way; they are so few in number, in an exercise of the length usually set, that there is no object (unless by special direction of the examiner) in having a separate Purchase Book and Sale Book for their primary entry. The Journal can also be used for bill transactions, thus obviating the necessity for separate Bill Books. It is not imperative to use the Ledger Index, but it is desirable to follow the commercial practice of indexing each account opened. The Journal "narrations" should be written out in full, and the "particulars" of each transaction should be inserted in the proper columns of the Cash Book and Ledger, in all cases where the entry would not be intelligible withou them. If pressed for time, in answering a long examination paper, the student, may, however, be compelled to omit these important details. The Trial Balance before Closing, and the List of Balances after Closing, are in practice made out on loose sheets of paper, but, in order to render this set of Exercise Books as compact and portable as possible, the necessary forms are here included at the end of the Journal. A form for the Balance Sheet will be found on the back of the Ledger. Globe 8vo. Price 3s. 6d. HISTORY IN OF COMMERCE EUROPE BY REV. H. DE B. GIBBINS, D.LITT., M.A. ASSISTANT MASTER IN THE HIGH SCHOOL, NOTTINGHAM London MACMILLAN AND CO., LIMITED NEW YORK: THE MACMILLAN COMPANY CONTENTS BOOK I.-ANCIENT AND CLASSICAL COMMERCE. CHAPTER 1. Introductory-Commerce and History; 2. Ancient Commerce; 3. Greece and Rome. BOOK II.-MEDIAEVAL COMMERCE. CHAPTER 1. The Barbarian Invasions and the Decay of Commerce; 2. The Revival of Commerce in the Middle Ages; 3. The Italian Cities; 4. The Hansa Towns; 5. Mediaeval Trade Routes and Fairs; 6. The Manufacturing Centres of Europe; 7. The Commerce of Early and Mediaeval England. BOOK III. MODERN COMMERCE. CHAPTER 1. The Commercial Empires in the East; 2. The Commercial Empires in the West; 3. English Commerce from the Sixteenth to the Eighteenth Century; 4. European Commerce in the Seventeenth and Eighteenth Centuries; 5. The Industrial Revolution in England and the Continental War (1793); 6. Modern English Commerce; 7. Modern Europe: France and Germany; 8. Modern Europe: Holland, Russia, and the other States. APPENDICES (a) Fifty Years of British Trade; (b) Colonial Possessions of Foreign Powers. INDEX. PRESS OPINIONS Nature.-"His appreciation of the action of historical causes in the development of commerce is excellent; and for a general view of commercial progress his manual will be of much service to students. Athenæum." A really interesting sketch, accurate in its outlines, and not loaded with details, exactly suited for use in schools along with such general histories as Professor Freeman's or Green's." In Globe 8vo. Price 3s. COMMERCIAL GEOGRAPHY BY E. C. K. GONNER, M.A. BRUNNER PROFESSOR OF ECONOMIC SCIENCE AT UNIVERSITY COLLEGE, LIVERPOOL London MACMILLAN AND CO., LIMITED NEW YORK: THE MACMILLAN COMPANY CONTENTS PART I.-COMMERCIAL GEOGRAPHY AND ITS PRINCIPLES. CHAPTER 1. Introductory; 2. Leading Physical and Political Influences; 3. The Necessary Conditions of Various Industrial and Commercial Developments-(a) Agriculture; (b) Manufacture; (c) Commerce. PART II.-THE GEOGRAPHY OF THE CHIEF PRODUCTS AND OTHERS. CHAPTER 1. The Production of Food and Drink-Grains; Wheat; Rye; Barley; Oats; Maize; Potatoes; Rice; Pulses; Animal Products; Meat, etc; Butter; Cheese; Eggs; Fish; Sugar; Coffee; Tea; Cacao; Salt; Farinaceous Foods; Fruits; Spices; Drugs, etc.; Miscellaneous; Wine; Beer; Spirits; Tobacco. 2. Textile Raw Materials and their Manufacture-Cotton; Wool; Flax; Hemp; Jute; Silk; Other Fibres. 3. Other Products (chiefly Mineral) and their Manufacture-Coal; Iron; Copper; Lead; Tin; Zinc ; Other Minerals; Leather, etc.; Petroleum, etc.; Timber; Gums; Animal and Vegetable Oils; Chemicals; Stone and Clay; Miscellaneous. PART III. COUNTRIES, THEIR AGRICULTURE, INDUSTRIES, AND COMMERCE. United Kingdom; France; Belgium; Holland; Germany; AustriaHungary; Switzerland; Italy; The Balkan Peninsula; Spain and Portugal; Norway, Sweden, and Denmark; Russia; Canada and Newfoundland; United States; Mexico; Central America; West Indies; South America; Turkey in Asia, etc.; Asiatic Russia; British India; Further India, etc.; China, Japan, Algeria, etc.; Egypt; South Africa; Australia; Tasmania; New Zealand; Oceania. Table showing the Money in use in the Principal Foreign Countries. INDEX. Nature. "If the main facts contained in this volume are grasped by students intended for commercial careers, British commerce will undoubtedly be benefited." 92 COMMERCIAL GEOGRAPHY PART coal - fields in Lanark and Ayr. In the United States Pennsylvania is the great home of the iron - smelting industry. Pittsburg is the great iron town. In Germany iron-smelting is carried on most importantly in the Ruhr valley. One great disadvantage from which many countries have suffered has been the distance of the iron-fields from the coal mines. Both the United Kingdom and the United States are very favourably situated in this respect. Other countries, through their low state of industrial development, are driven to rely for their iron goods, and especially for the railway plant, on the supplies to be obtained from the more forward lands. The chief exporting country is the United Kingdom. Its exports have varied considerably during the last few years owing to the renewed efforts of the United States to close its markets to our goods. In 1890 the value of these iron exports was £31,000,000; of these, the great mass goes to the British Colonies, India, Canada, and Australia. In the case of railway plant and steel rails, the Argentine and Brazil are very large purchasers from England. Owing to its large foreign trade in iron and steel goods, there is a large import of iron ore, of which nearly all comes from Spain. It enters at the south Welsh ports and at Newcastle and Glasgow, and is smelted with the coal from the neighbouring pits. Germany exports an increasing amount of iron and steel goods, and imports more pig-iron than it exports. France imports iron ore, and is able to send abroad its surplus products both in manufacture and pig - iron. The United States, despite its efforts to render itself independent of foreign supplies, and notwithstanding the extent of its iron production and manufacture, still continues to buy pig-iron and European iron and steel goods. This is owing to the rapid growth of its industries, and the necessity in which it stands of still further railway extension. Belgium imports regularly more iron ore and pig-iron than it exports. On the other hand, its exports of iron goods are very considerable, falling not far short of half a million tons in quantity. As a Globe 8vo. Price 3s. 6d. COMMERCIAL ARITHMETIC BY S. JACKSON, M.A. HEAD MASTER OF VICTORIA COLLEGE, CONGLETON London MACMILLAN AND CO., LIMITED NEW YORK: THE MACMILLAN COMPANY TABLE OF CONTENTS SECTION I.—ARITHMETICAL OPERATIONS. ARTICLE 1. Mental Rules of Multiplication; 2. Multiplication in SECTION II.-CALCULATION OF PRICES. ARTICLE 1. Mental Rules; 2. Method of Nine Multiples; 3. Method |