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Updated: May 21, 2025
The Three sets bear a theological ratio to the three states of a thrue Christian. 'The Waste-book, says Pope Gregory, 'is this world, the Journal is purgatory, an' the Ledger is heaven.
This is a kind of waste-book, Owen, in which all the transactions of the day, emptions, orders, payments, receipts, acceptances, draughts, commissions, and advices, are entered miscellaneously." "That they may be regularly transferred to the day-book and ledger," answered Owen: "I am glad Mr. Francis is so methodical."
Around him all were silent; only from time to time, were heard the weights jingling in the balance, and a few low words from the chemist giving directions to his pupil. "And how's the little woman?" suddenly asked Madame Homais. "Silence!" exclaimed her husband, who was writing down some figures in his waste-book. "Why didn't you bring her?" she went on in a low voice.
This is a kind of waste-book, Owen, in which all the transactions of the day, emptions, orders, payments, receipts, acceptances, draughts, commissions, and advices, are entered miscellaneously." "That they may be regularly transferred to the day-book and ledger," answered Owen: "I am glad Mr. Francis is so methodical."
'Their association, said Alan, and the little flight was received with some applause, 'resembled the ancient story of the fruit which was carved with a knife poisoned on one side of the blade only, so that the individual to whom the envenomed portion was served, drew decay and death from what afforded savour and sustenance to the consumer of the other moiety. He then plunged boldly into the MARE MAGNUM of accompts between the parties; he pursued each false statement from the waste-book to the day-book, from the day-book to the bill-book, from the bill-book to the ledger; placed the artful interpolations and insertions of the fallacious Plainstanes in array against each other, and against the fact; and availing himself to the utmost of his father's previous labours, and his own knowledge of accompts, in which he had been sedulously trained, he laid before the court a clear and intelligible statement of the affairs of the copartnery, showing, with precision, that a large balance must, at the dissolution, have been due to his client, sufficient to have enabled him to have carried on business on his own account, and thus to have retained his situation in society as an independent and industrious tradesman.
Around him all were silent; only from time to time were heard the weights jingling in the balance, and a few low words from the chemist giving directions to his pupil. "And how's the little woman?" suddenly asked Madame Homais. "Silence!" exclaimed her husband, who was writing down some figures in his waste-book. "Why didn't you bring her?" she went on in a low voice.
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