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See also:DAY See also:BOOK 1906 Forward 27th See also:December. Dr. Cr. Dec. 31 Trading See also:account . I Io £48,809 19 2 To Stock account . 44 £4,078 16 4 „ Purchases account 97 44,731 2 10 ,, Sales account . too 48,732 4 9 Stock account . 44 5,751 3 Io To Trading account to 54,483 8 7 ,, Trading account to 5,673 9 5 To Profit and Loss account 120 5,673 9 5 „ Profit and Loss account 120 5,383 I 6 To See also:Rent, rates and taxes 78 1,242 13 8 „ Salaries and See also:wages 65 1,865 12 0 „ See also:General expenses 82 1,087 8 o „ Discounts allowed 5o 975 3 3 „ See also:Bad debts 40 71 4 2 „ Depreciation . 75 141 0 5 „ Discounts received . 6o 1,117 17 8 To Profit and Loss account . 120 1,117 17 8 „ Profit and Loss account . 120 1,408 5 7 To A.B., See also:Capital account I 1,408 5 7 A.B., Capital account I 1,500 0 0 To Drawings account . 5 1,500 0 0 £118,376 I I I £118,376 i 11 , and with greater certainty. See also:Tabular book-keeping is a See also:device to achieve one or more of these ends by the substitution of books ruled with numerous columns for the more usual See also:form. The See also:system may be applied either to books of first entry or to ledgers. As applied to books of first- entry it enables the same book to See also:deal conveniently with more than one class of transaction; thus if the trad- See also:ing of a business is divided into several departments, by providing a See also:separate See also:column for the sales of each depart- 229 computed; after which they are filed away in a form convenient for reference. Sometimes the See also:process is carried a step further, and the See also:original slips, filed away with suitable See also:guide-See also:cards indicating the nature of the account, themselves constitute the See also:ledger record—which in such cases is to be found scattered over a number of sheets, one for each transaction, instead of, as in the See also:case of the See also:ordinary book ledger, a considerable number of transactions being recorded upon a single See also:page. This See also:adaptation of the slip system is impracticable except in cases where the transactions Tabular book-keeping. Amount Charges Amount Reference Name of due on for See also:Total Date Amount Bad due on Re- No. Debtor. 1st Oct. Current Debit. received. received. Discounts. Allowances. Debts. 31st Dec. marks. 1906. See also:Quarter. 1906. £s.d. £s.d. £s.d. £s.d. £s.d. £s.d. s.d. £s.d. ment it is possible readily to arrive at separate totals for the aggregate sales of each, thus simplifying the preparation of departmental trading accounts. As applied to ledgers, the application of the system may be best described by the aid of the above example (the proceedings of the columns being given only), which shows how a very large number of See also:personal accounts may be recorded upon a single opening of a ledger provided the number of entries to be made against each individual be few. Another important application of See also:modern methods consists of what may be described as the slip system, which is in many respects a reversion to the method of keeping records upon movable slabs or tablets, as in the Babylonian ac- See also:counts referred to at the beginning of this See also:article. This system may be applied to books of first-entry, or to ledgers, or to both. As applied to books of first-entry it aims at so modifying the original See also:record of the transaction—whether it represents an See also:invoice for goods sold or an See also:acknowledgment given for See also:money received—that a facsimile duplicate may be taken of the original entry by the aid of a See also:carbon See also:sheet, which instead of being immovably See also:bound up in a book is capable of being handled separately and placed in any desired See also:order or position, and thus more readily recorded in the ledger. Postings are thus made See also:direct from the original slips, which have been first sorted out into an order convenient for that purpose, and afterwards re- sorted so that the total See also:sale's of each See also:department may be readily with each individual are few in number, and is not See also:worth See also:adoption unless the exceedingly large number of personal accounts makes it important as far as possible to avoid all duplication of clerical See also:work. The more usual adaptation of the slip system to ledgers is to be found in the employment of card ledgers or loose-See also:leaf ledgers. With card ledgers (fig. 1) each ledger account is upon an See also:independent sheet of cardboard suitably arranged in drawers or cabinets. The system is advantageous as allowing all dead See also:matter to be eliminated from the record continuously in use, and as permitting the order in which the accounts stand to be varied from See also:time to time as convenience dictates, thus (if necessary) enabling the accounts to be always kept in alphabetical order in spite of the addition of new accounts and the dropping out of old ones. An especial convenience of the card system is that in times of pressure any desired number of book-keepers may be simultaneously employed, whereas the maximum number that can be usefully employed upon any bound book is two. The loose-leaf ledger (fig. 2) may be described as midway between card and bound ledgers. It consists of a number of sheets in book form, so bound as to be capable of being readily separated when desired. The loose-leaf ledger thus embraces most of the advantages of the card ledger, while remaining sufficiently like the more old-fashioned book ledger as to enable it to be readily handled by those whose previous experience has been confined to the latter. Both the card and loose-leaf systems will be frequently found of value for records in connexion with cost and stores accounts, quite irrespective of their advantages in connexion with the book-keeping records pure and See also:simple of certain businesses. All book-keeping methods See also:rest upon the same fundamental principles, but their development in practice in different countries is to some extent influenced by the manner in which business is there conducted, and by the legislative requirements imposed by the several states. In See also:France traders are required by the See also:Code of See also:Commerce to keep three books—a See also:journal, an See also:inventory and a See also:letter book, some-what elabcrate provisions being made to identify these books, and to prevent substitution. The compulsory journal makes the employment of numerous books of first-entry impossible without an undesirable amount of duplication, and wherever Slip system. Legislative requirements. this See also:provision obtains the book-keeping methods are in an accordingly comparatively backward See also:state. The inventory book comprises periodical lists of ledger balances and the See also:balance sheet, records which are invariably kept under every adequate system, although not always in a book specially set aside for that purpose. In See also:Germany the statutory requirements are similar to those in France, See also:save that the journal is not compulsory; but there is an additional provision that the accounts are to be kept in bound books with the pages numbered consecutively—a requirement which makes the introduction of card or loose-leaf ledgers of doubtful legality. A balance sheet must be See also:drawn up every See also:year; but where a stock-in-See also:trade is from its nature or its See also:size difficult to take, it is sufficient for an inventory to be taken every two years. In See also:Belgium the See also:law requires every See also:merchant to keep a journal recording his transactions from day to day, which (with the balance book) must be initialled by a prescribed officer. All letters and telegrams received, and copies of all such sent, must be preserved for ten years. The Commercial Code of See also:Spain requires an inventory, journal, ledger, letter book and invoice book to be kept; while that of See also:Portugal prescribes the use of a balance book, journal, ledger and copy-letter book. The law of See also: The book-See also:plate, or ex-libris, a printed See also:label intended to indicate ownership in individual volumes, is nearly as old as the printed book itself. It bears very much the same relation to the See also:hand-painted armorial or otherwise symbolical personal device found in See also:medieval See also:manuscripts that the printed page does to the See also:scribe's work. The earliest known examples of book-plates are See also:German. According to See also:Friedrich Warnecke, of See also:Berlin (one of the best authorities on the subject), the oldestmovable ex-libris are certain woodcuts representing a See also:shield of arms supported by an See also:angel (fig. I), which were pasted in books
to the Monastery of Buxheim (c. 1480).
presented to the Carthusian monastery of Buxheim by See also:Brother See also:Hildebrand See also:Brandenburg of See also:Biberach, about the year 148o—the date being fixed by that of the recorded See also:gift. The woodcut, in See also:imitation of similar devices in old See also:MSS., is hand-painted. In France the most See also:ancient ex-libris as yet discovered is that of one See also:Jean Bertaud de la Tour-See also:Blanche, the date of which is 1529 ;
See also: A See also:sketch of the See also:history of the book-plate, either as a See also:minor work of symbolical and decorative See also:art, or as an See also:accessory to the binding of books, must obviously begin in Germany, not only because the earliest examples known are German, but also because they are found in great See also:numbers See also:long before the See also:fashion spread to other countries, and are often of the highest See also:artistic See also:interest. Albrecht See also:Durer is known to have actually engraved at least six plates (some of very important size) between 1503 and 1516 (fig. 3), and to have supplied designs for many others. Several notable plates are ascribed to See also:Lucas See also:Cranach and to Hans See also:Holbein, and to that bevy of so-called Little Masters, the 1515 (reduced). Behams, See also:Virgil See also:Solis, See also:Matthias Zundt, See also:Jost See also:Amman, Saldorfer, Georg Hupschmann and others. The See also:influence of these See also:draughts-men over the decorative styles of Germany has been See also:felt through subsequent centuries down to the present day, notwithstanding the invasion of successive See also:Italian and See also:French fashions during the 17th and ,8th centuries, and the marked effort at originality of See also:composition observable among modern designers. The heavy, over-elaborated German See also:style never seems to have affected neighbouring countries; but since it was undoubtedly from Germany that was spread the fashion of ornamental book-plates as marks of See also:possession, the history of German ex-libris remains on that account one of high interest to all those who are curious in the matter. It was not before the 17th See also:century that the movable ex-libris became tolerably See also:common in France. Up to that time the more luxurious See also:habit of stamping the See also:cover with a personal device had been in such general favour with book-owners as to render the use of labels superfluous. From the See also:middle of the century, however, the ex-libris proper became quite naturalized; examples of that See also:period are very numerous, and, as a See also:rule, are very hand-some. It may be here pointed out that the expression ex-libris, used as a substantive, which is now the recognized See also:term for book-plate everywhere on the See also:continent, found its origin in France. The words only occur in the personal tokens of other nationalities long after they had become a recognized inscription on French labels. In many ways the See also:consideration of the See also:English book-plate, in its numerous styles, from the See also:late Elizabethan to the late Victorian period, is peculiarly interesting. In all its varieties it reflects with great fidelity the prevailing See also:taste in decorative art at different epochs. Of English examples, none thus far seems to have been discovered of older date than the gift-plate of Sir Nicholas Bacon; for the celebrated, gorgeous, hand-painted armorial device attached to a See also:folio that once belonged to See also: This style was undoubtedly imported from France, but it assumed a See also:character of its own in England. As a matter of fact, thenceforth until the See also:dawn of the French Revolution, English modes of decoration in book-plates, as in most other chattels, follow at some years' distance the ruling French taste. The See also:main characteristics of the style which prevailed during the See also:Queen See also:Anne and See also:early Georgian periods are: ornamental frames suggestive of carved See also:oak, a frequent use of See also:fish-scales, trellis or diapered patterns, for the decoration of plain surfaces; and, in the armorial display, a marked reduction in the importance of the mantling. The introduction of the scallop-See also:shell as an almost See also:constant See also:element of ornamentation gives already a foretaste of the Rocaille-Coquille, the so-called See also:Chippendale fashions of the next reign. As a matter of fact, during the middle third of the century this See also:rococo style (of which the Convers plate [fig. 4] gives a tolerably typical See also:sample) affects the book-plate as universally as all other decorative See also:objects. Its See also:chief element is a fanciful arrangement of See also:scroll and shell work with curveting See also:acanthus-like sprays—an arrangement which in the examples of the best period is generally made asymmetrical in order to give freer See also:scope for a variety of countercurves. Straight or concentric lines and all appearances of See also:flat See also:surface are studiously avoided; the See also:helmet and its symmetrical mantling tends to disappear, and is replaced by the plain See also:crest on a See also:fillet. The earlier examples of this manner are tolerably ponderous and simple. Later, however, the composition becomes exceedingly See also:light and complicated; every conceivable and often incongruous element of decoration is introduced, from cupids to dragons, from flowerets to See also:Chinese pagodas. During the early part of See also:George See also:IIL's reign there is a return to greater sobriety of ornamentation, and a style more truly See also:national, which may be called the See also:urn style, makes its See also:appearance. Book-plates of this period have invariably a physiognomy which at once recalls the decorative manner made popular by architects and designers such as See also:Chambers, the See also: The shield shows a plain See also:spade-like outline, manifestly based upon that of the pseudo-classic urn then so much to the fore. The ornamental accessories are symmetrical palms and sprays, wreaths and ribands. The architectural See also:boss is also an important See also:factor. In many plates, indeed, the shield of arms takes quite a subsidiary position by the See also:side of the predominantly architectural urn. From the beginning of the 19th century, until comparatively See also:recent days, no special style of decoration seems to have established itself. The immense See also:majority of examples display a plain shield of arms with See also:motto on a scroll below, and crest on a fillet above. Of late years, however, a rapid impetus appears to have been given to the designing of ex-libris; a new era, in fact, has begun for the book-plate, one of great interest. The main styles of decoration (and these, other data being absent, must always in the case of old examples remain the criteria of date) have already been noticed. It is, however, necessary to point out that certain styles of composition were also prevalent at certain periods. Many of the older plates (like the majority of the most modern ones) were essentially pictorial. Of this See also:kind the best-defined English genus may be recalled: the library interior—a term which explains itself—and book-piles, exemplified by the ex-libris (fig. 6) of W. Hewer, See also:Samuel See also:Pepys's secretary. We have also many portrait-plates, of which, perhaps, the most notable are those of Samuel Pepys himself and of John See also:Gibbs, the architect; allegories, such as were en-graved by See also:Hogarth, See also:Bartolozzi, John See also:Pine and George See also:Vertue ; landscape-plates, by See also:wood engravers of the See also:Bewick school (see Plate), &c. In most of these the armorial element plays but a secondary part. The value attached to book-plates, otherwise than as an See also:object of purely personal interest, is comparatively modern. The study of and the taste for See also:collecting these private tokens of book-ownership hardly date farther back than the year 1875. The first real impetus was given by the appearance of the Guide to the Study of Book-Plates, by See also:Lord de Tabley (then the Hon. See also:Leicester See also:Warren) in 1880. This work, highly interesting from many points of view, established what is now accepted as the general See also:classification of styles: early armorial (i.e. previous to Restoration, exemplified by the Nicholas Bacon plate); Jacobean, a somewhat misleading term, but distinctly understood to include- the heavy decorative manner of the Restoration, Queen Anne and early Georgian days (the Lansanor plate, fig. 5, is typically Jacobean); Chippendale (the style above described as rococo, tolerably well represented by the French plate of Convers); See also:wreath and ribbon, belonging to the period described as that of the urn, &c. Since then the literature on the subject has grown considerably. See also:Societies of collectors have been founded, first in England, then in Germany and France, and in the United States, most of them issuing a journal or archives: The Journal of the Ex-libris Society (London), the Archives de la societe franraise de collectionneurs d'ex-libris (See also:Paris); both of these monthlies; the Ex-libris Zeitschrift (Berlin), a quarterly. Much has been written for and against book-plate collecting. If, on the one hand, the more enthusiastic ex-librists (for such a word has actually been coined) have made the some-what ridiculous claim of See also:science for "ex-librisme," the See also:bitter animadversion, on the other, of a certain class of intolerant bibliophiles upon the vandalism of removing book-plates from old books has at times been rather extravagant. Book-plates are undoubtedly very often of high interest (and of a value often far greater than the See also:odd See also:volume in which they are found affixed), either as specimens of bygone decorative fashion or as personal See also:relics of well-known personages. There can be no
question, for instance, that engravings or designs by artists such as Holbein and Diirer and the Little Masters of Germany, by See also: Of late years the composition of personal book-tokens has become recognized as a minor See also:branch of a higher art, and there has come into fashion an entirely new class of designs which, for all their wonderful variety, See also:bear as unmistakable a character as that of the most definite styles of bygone days. Broadly speaking, it may be said that the purely heraldic element tends to become subsidiary and the allegorical or symbolic to assert itself more strongly. Among modern English artists who have more specially paid See also:attention to the devising of book-plates, and have produced admirable designs, may be mentioned C. W. Sherborn, G. W. See also:Eve, Robert See also:Anning Bell, J. D. See also:Batten, Erat See also:Harrison, J. See also:Forbes See also:Nixon, Charles Ricketts, John Vinycomb, John See also:Leighton and See also:Warrington See also:Hogg. The development in various directions of process work, by facilitating and cheapening the See also:reproduction of beautiful and elaborate designs, has no doubt helped much to popularize the book-plate—a thing which in older days was almost invariably restricted to ancestral libraries or to collections otherwise important. Thus the great majority of modern plates are reproduced by process. There are, however, a few artists left who devote to book-plates their skill with the graver. Some of the work they prcduce challenges comparison with the finest productions of bygone engravers. Of these the best-known are C. W. Sherborn (see Plate) and G. W. Eve in England, and in See also:America J. W. Spenceley of See also:Boston, See also:Mass., K. W. F. Hopson of New Haven, See also:Conn., and E. D. French of New See also:York See also:City (see Plate).
AuTHORITIEs.—The curious in the matter of book-plate composition will find it treated in the various volumes of the Ex-libris See also:Series (London). See also A. Poulet-Malassis, See also:Les Ex-libris See also:francais (1875); Hon. J. Leicester Warren (Lord de Tabley), A Guide to the Study of Book-plates (188o) ; Sir A. W. See also:Franks, Notes on Book-plates, 1574–1800 (private, 1887) ; Friedrich Warnecke, See also:Die deutschen Biicherzeichen (189o) ; See also:Henri Bouchot, Les Ex-libris et les marques de possession du livre (1891); See also:Egerton See also:Castle, English Book-plates (1892); Walter See also: R. See also:Denis (19oi). (E. CA.) BOOK-See also:SCORPION, or FALSE SCORPION, See also:minute arachnids superficially resembling tailless scorpions and belonging to the order Pseudoscorpiones of the class See also:Arachnida. Occurring in all temperate and tropical countries, book-scorpions live for the most part under stones, beneath the bark of trees or in See also:vegetable detritus. A few See also:species, however, like the common British forms Chelifer cancroides and Chiridium museorum, frequent human dwellings and are found in books, old chests, See also:furniture, &c.; others like Ganypus littoralis and allied species may be found under stones or pieces of See also:coral between See also:tide-marks; while others, which are for the most part See also:blind, live permanently in dark caves. Their See also:food consists of minute See also:insects or mites. It is possibly for the purpose of feeding on parasitic mites that book-scorpions See also:lodge themselves beneath the wing-cases of large tropical beetles; and the same explanation, in See also:default of a better, may be extended to their well-known and oft-recorded habit of seizing hold of the legs of See also:horse-flies or other two-winged insects. For safety during See also:hibernation and moulting, book-scorpions spin a small spherical cocoon. They are oviparous; and the eggs after being laid are carried about by the See also:mother, attached to the See also:lower surface of her See also:body, the See also:young remaining with their See also:parent untilthey have acquired their definite form and are able to shift for themselves. (R. I. Additional information and CommentsThere are no comments yet for this article.
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