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bread. Bois a quarter of a pound
of rice till it is soft ; then put it on
the back part of a fieve to drain it,
and, when it is cold, mix it with
3 quarters of a pound of flour, a
tea-cup full of yeast, a tea-cup
full of milk, and a small table-
spoon full of salt. Let it stand
for three hours; then knead it up,
and roll it up in about a handfull
of flour, so as to make the outfide
dry enough to put into the oven.
About an hour and a quarter will
bake at, and it will produce one
pound fourteen ounces of very
good white bread. The loaves
should be small, not larger than
what is above-mentioned. It
should not be ate till it is two days
N. B. The draining of the rice
will supply the place of starch for
common articles.
In addition to the above, it is to
be observed, that with a little
bacon and seasoning, or any other
meat, or with cheese, it fiews
down into a cheap and savoury
dish, and that there is hardly any
preparation of baked or boiled
meat in which rice is not an eco-
nomical and useful ingredient.
The preceding calculations were
made when rice was at a higher
price than at present. It will pro-
bably be much cheaper, as large
quantities of rice are expected.
The nutritious quality of rice is
attended with this benefit, that it
is a food upon which hard work
can be done. It contains a great
deal of nutriment in a small com-
pass, and does not pass quickly off
the stomach, as some other of the
substitutes for wheat flour do; but
is bracing and strengthening, and
consequently very useful and pro-
per for the laborious part of the

&peciftedtion of the Patent granted to Mr. Edward Thomas Jones, of the City of Bristol, Accomplant; for his Method or Plan for detecting Errors in Accounts of all kinds, (called the English System of Book-keeping.) whereby such Accounts will be opt and adjafted in a much more regular and concise manner than y axy other method' hitherto known. TO all to whom these presents shall come, &c. Now know ye. that, in compliance with the said proviso, I the said Edward Thomas Jones do hereby declare, that my said invention is described in manner following ; that is to say, the English system of book-keeping requires three books, called a day: book or journal, an alphabet, and a ledger, which must be ruled after the following described method, viz. the day-book to have three columns on each page, for receiving the amount of the transactions; one column of which to receive the amount of the debits and credits, one column to receive the debits only, and one column to receive the credits only ; or it may be ruled with only two columns on each page, one column to receive the amount of the debits, and one column to receive the amount of the credits. There must also be, on each page of the day-book, four other columns ruled, two on the left fide, next the amount of the debits, and two on the right fide, next the amount of the credits, for receiving the letter or mark of posting, and the page of the ledger to which each amount is to be posted. The alphabet need not be ruled at all, but must contain the name of every account in the ledger, the letter that is annexed to it as a mark of posting,

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corre&tly posted, as to the amount thereof, but also if it be rightly entered to the debit or credit of its proper account. This examination differs from the modes that have heretofore been practised, as well in expedition as in the certain accuracy which attends the process ; it being only necessary to catt up the columns through the ledger debits and credits, according to the examples given, and the amount of those columns, if right, must agree with the columns in the day-book for the same corresponding space of time. These castings should take place once a month, and, if the amounts do not agree, the posting musi then, but not else, be called over ; and when the time, whether it be one, two, three, or four, months, that, is allotted to each column of the ledger is expired, the amount of each column should be put at the bottom of the first page, and carried forward to the bottom of the next, and so on to the end of the accounts; taking care that the amount in the day-book, of each month's transactions, be brought into one gross amount for the same time. But, although this process must prove that the ledger contains the whole contents of the day-book, and neither more nor less, yet it is not complete without the mode of ascertaining if each entry be posted to its right account, which may be ascertained by the following method. I have laid down a rule that a letter, which may be used alphabetically in any form or shape that is agreeable, thall be affixed to each account in the ledger, and the same letter prefixed to the Rames in the alphabet, these let

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the alphabet; a difference here shews of course an error, or else it must be right. At the end of the year, or at any other time, when persons balance their accounts, if there be no objection to the profits of the trade appearing in the books, the stock of goods on hand at prime cott may be entered in the day-book, either the value in one amount, or the particulars specified, as may be most expedient, and an account opened for it in the ledger, to the debit of which it must be posted. The casting up of the ledger must then be completed, and when found to agree with the day-book, and the amount placed at the bottom of each column, subtract the credits from the debits, and it will shew , the profit of the trade; unless the credits be the greater amount, which will shew a loss. In taking off the balances of the ledger, one rule must be observed, and it cannot be done wrong ; as you proceed, first see the difference between the whole amounts of the credits and debits on each page for the year, with which the difference of the outstanding balances of the several accounts on cach page must exactly agree, or the balances will not be taken right. By this means every page will be proved as you proceed, and the balances of ten thousand ledgers, on this plan, could not unobservedly be taken off wrong, 10 witucis whereof. Sc. Account

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