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The whole therefore of this plain and concise system of arithmetic, which has been formed on an entirely new scale, shall be concluded with a few lessons to be performed unaided by any additional instruction.

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REDUCTION. 28 Pieces of Irish Linen cost £6 17s. 4;d. each; how many farthings do they amount to?

125 Yards of Thread Lace cost 6027 farthings; how many pounds, shillings, pence, and farthings, do they amount to?

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Plaiu Directions for keeping a regular Account of Erpenses, necessary to be observed by House-keepers and others.

Get a book of blank paper, with ruled lines, from the stationer's, or you may make it yourself with some writingpaper ; rule the lines regularly, on which you are to write, with a pencil or pluinmet, and in the margins on the right

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of each page, make the necessary lines for two rows of pounds, shillings, and pence; the first row being for those sums of money which are due, but which have not been received or paid; and the outer row for those which have been received or paid.

These Tables will show the manner in which this account. book is to be formed, and how the accounts are to be kept,

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By the preceding siinple statement it will be seen, that nothing more is required than to enter each article of receipt and expenditure as they take place ; and by casting up first the receipts and placing the amount on a bit of paper, then the payments in the same manner, placing the sums under the received ; by subtraction the balance of cash in hand may be at any time ascertained. Thus in the foregoing table,

d. Received 9 11 0 Paid

5 10 Balance in hand 4 2

£.

8.

5

5

If the balance be at the bottom of the page, it must be carried to the next receipt page, saying, balance brought over ; but if not, it may be brought to the same, saying, balance carried down, and balance brought down.

The utility of two rows of £. s. d. will be seen by the item Jan. 3, and 11; in the first it appears there were bought of the grocer articles to the amount of 175. 2d. which were intended to have been paid for, but through some cause or other were neglected at the time the account was balanced. The item must therefore be entered on the paid side, at the coinmencement of the next account, saying, brought forward, due to Mr. Raisin 17s. 2d. and carried to the outer row when paid.

With regard to the item dated the Uth, the same remarks will apply, with this addition, that to ascertain what the articles really were, it is recommended, whether immediately paid for or not, to enter them separately as they may be received in the inner row, and carry out the amount of the whole if paid, or forward if not paid.

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RELIGION, in all the parts of it, both what is to be believed and what is to be practised, is most necessary to be taught to children. It is mentioned in the first place, not only because it is a matter of the highest importance, and of most universal concern to all mankind, but because it may be taught even in the very early years of life. As soon as children begin to know any thing, and to exercise their reason about matters that lie within the reach of their knowledge, they may be brought to know so much of religion as is necessary for their age and state. For instance,

1. Young children may be taught that there is a God, a great and almighty God, who made them, and who gives them every good thing; that he sees them every where, though they cannot see him; and that he takes notice of alí their behaviour.

2. They may be told what they should do, and what they should avoid, in order to please God. They should be taught in general to know the difference between good and evil. They may learn, that it is their duty to fear, and love, and worship God; to pray to him for what they want, and to praise him for what they enjoy; to obey their parents, to speak truth, and to be honest and friendly to all mankind; and to set a guard upon their own appetites and passions: and that to neglect these things, or to do any thing contrary to them, is sinful in the sight of God.

3. Their consciences are capable of receiving conviction when they have neglected these duties, or broken the commands of God or of their parents; and they may be made sensible that the great and holy God, who loves the righieous, and bestows blessings upon them, is angry with those who have broken his commands and sinned against him; and therefore that they themselves are become subject to bis displeasure.

4. They may be told, that there is another world after this; and that their souls do not die with their bodies : that they a3

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