NOTE  42.     When  goods  are  bought  in  Co.  and  each  partner  pays

his  share  in  ready  money,  or  if  he  bring  in  his  own    share  of  goods  ;

make,  Goods  in  Co.  Dr.  to  sundries  ;  viz.     To  Cash,  or  to  Goods,  for

your  share,  and  to  each  partner's  account  in  Co.  for  his   share.
NOTE  43.     If  the  goods  shipped   have  been  formerly  brought  into

Company,  make  Voyage  to ,  Dr.  to  sundries  viz.
To  goods  in  Co.  for  their  value.
To  Cash  ;  for  shipping  charges.
RULE  XLL  When  goods  in  company  are  all  sold  off,
balance  the  said  account,  that  is  charge  Goods  in  Compa-
ny, Dr.  to  sundries  ;  viz.  to  Cash,  for  all  charges  not  yet
booked ;  to  Commission  account,¥nr  your  commission;  to  eaclv
partner's  account  in  Company,  for  his  share  of  gain,  and  to
Profit  and  Loss ,  for  your  share  ;  also  make  sundries  ;  viz.
Cash,  for  charges  not  yet  booked,  commission  account  for
your  commission,  Partner's  account  in  Co.  for  his  share
of  gain,  and  Profit  and  Loss,  for  your  share  of  gain,  Cr.
by  goods  in  company.  See  Leger,  ashes  in  Co.  with  D.
Whitman  and  Self;  also  voyage  to  Copenhagen  in  Co.  with
S.  Dean  and  Self.
