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3. Notice cost and selling marks on goods bought for the home.



The pupil, having learned to use decimals, will have no trouble in performing any of the operations necessary in the work with bills.

Work with bills is practical. Give practice with actual bills presented to you. Let the pupil find if they are correct.


A bill is a written statement of goods sold, or services performed, giving the names of the parties, date or dates, items, cost of each, and total cost.

The debtor is the one owing:
The creditor is the one owed.

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First, find the value of 200 lbs. of sugar @ 45% a pound and write it opposite, - $9.00. Do so with each item and add up the whole. Write a similar bill and find the amount.


New York, January 2, 1903.

Roy J. Hutson,

TO G. K. Beach & Co., Dr.

Nov. 15 || TO 124 sets Students'

Work @ $6.50 $806 00

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A bill is receipted when paid, by writing “paid ” or “received payment” at the bottom or across the face of it, with the signature of the creditor beneath it.

If some person authorized, as a clerk, writes the signature, he writes just below it “per” or “by” and his initials, as shown on last bill here.

Here is a bill to be filled in and receipted by a clerk. Fill it in and receipt it.

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Milwaukee, Wis., Jan. 12, 1903.

Lyman Allis,

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Jan. 4 2500 ft. pine boards @ $14 per M.

6000 shingles @ $2.50 per M.
9250 ft. sills @ $23.50 per M

NOTE.— Let the child make out bills of various articles and receipt them. Make this work practical.


What It Is :

A cash account is a statement or record of money taken in and paid out. It has columns at the left for the date and double money columns at the right. “Cash" is written over the middle.

Over the column for money paid, Cr. is written for creditor. Over the column for money taken in, Dr. for debtor, is written.

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They are simple and easily kept. Teach the child to keep a cash account of his own.

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An account sales is a detailed statement which commission men render to merchants. It shows the sales of goods, the charges for attending to same, and the proceeds.

An account purchase is a detailed statement sent by a commission man to his principal. It shows the cost of goods bought, and the expense incurred in at tending to the purchase.

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Have the pupil copy this account sales and make the extensions indicated to complete it.


Kansas City, Mo., Jan. 1, 1903. Purchased by F. I. Pleck & Co.,

For account and risk of F. Ridings & Sons.

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Let the pupil copy and complete this. He may make out a similar one and complete it.

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