General Statement · Quarter Ending 30 Jun 1894
The quarter closed and figured. Three standing figures, each the foot of a column of this book: the takings summed, the debtors summed, and the movement on the quarter to Lady Day — the last of them a shortfall, and so in the red.
Takings Account · The Three Months
The quarter's takings, entered one month to a line and summed at the foot. The month-on-month movement figures in the last column, that the shape of the quarter may be read down the page: a fall shows in the red, a recovery in the ink. The quarter to Lady Day took £1,352.78; this quarter stands £79.81 below it.
| Date | Particulars | Takings | On the Month Preceding |
|---|---|---|---|
| 30 Apr 1894 | To takings, the month of April | 412.60 | — |
| 31 May 1894 | To takings, the month of May | 389.15 | −23.45 |
| 30 Jun 1894 | To takings, the month of June | 471.22 | 82.07 |
| The quarter, summed | 1,272.97 | — |
The takings dipped £23.45 in May and recovered £82.07 in June, ending £58.62 above the month it opened; the quarter nonetheless fell short of the last, as the movement block at fo. 1 figures.
Debtors · Aged at 30 Jun 1894
The debtors, aged by the days their accounts have run. The firm's accounts fall due at sixty days; a sum standing beyond that is overdue, and figures in the red, being a fact the calendar has computed and not a colour we have chosen. The last column carries each debtor's whole standing.
| Debtor | Fo. | 0–30 Days | 31–60 Days | 61 Days & Over | Total Owed |
|---|---|---|---|---|---|
| Ashcroft & Sons, drapers | 12 | 120.00 | 45.00 | 165.00 | |
| The Regency Emporium | 14 | 60.00 | 88.50 | 148.50 | |
| Millbrook Provision Co. | 15 | 72.40 | 72.40 | ||
| J. Petersham, chandler | 4 | 40.00 | 30.00 | 130.75 | 200.75 |
| Widow Harkness, milliner | 16 | 56.15 | 56.15 | ||
| The debtors, summed | — | 220.00 | 147.40 | 275.40 | 642.80 |
Of £642.80 owed to the firm, £275.40 stands overdue past sixty days — the figures in the red — and wants pressing before Michaelmas.
Debtor's Account · J. Petersham, Chandler
Brought forward from folio 3, and standing overdue in part. Record any cash received against this account on the empty ruling below; a payment is entered by cash, a credit, and the balance re-figures at the line. Nothing is written below the close.
| Date | Particulars | Fo. | Debit | Credit | Balance | Audit tick |
|---|---|---|---|---|---|---|
| Brought forward from folio 3 | 3 | 130.75 | ||||
| 12 May 1894 | To goods, as invoiced | 14 | 40.00 | 170.75 | ||
| 04 Jun 1894 | To goods, as invoiced | 15 | 30.00 | 200.75 | ||
| — |
|
|||||
| Carried forward | — | 200.75 | ||||
The amount is wanting; an entry without a figure cannot post.
The Proprietor's Remarks · Midsummer 1894
Set down at the quarter's close, for the account of the firm, in the clerk's register — the entered hand, one remark to the ruling.
| Date | Particulars |
|---|---|
| 30 Jun 1894 | The June takings recovered the May shortfall and carried the quarter above twelve hundred pounds; the trade holds, though it stands below the last. |
| 30 Jun 1894 | The overdue accounts want pressing. Petersham and the Widow Harkness stand longest against us; a firm letter to each before Michaelmas. |
| 30 Jun 1894 | Drapery moved well at midsummer; the second order against folio 14 stands queried still, the supplier's invoice not yet to hand. |
| 30 Jun 1894 | No new credit to be extended beyond sixty days without my hand to it. |
The Coming Quarter · To Michaelmas 1894
| Date | Particulars | Fo. | Debit | Credit | Balance |
|---|---|---|---|---|---|
| No entries for the quarter to Michaelmas. The page is ruled and waiting. | |||||