INCOMING BUSINESS FORMS FOR NOVEMBER

The student is requested to read the instructions given on page 209, preceding the list of business forms for September. The instructions there given apply to the work for Set VII. A tablet of business forms containing all the incoming papers is prepared for Set VII, if business practice is used. If the tablet is not used, prepare the following forms:

Form 1. Power of attorney by which A. J. Morley & Co. confer upon you the right to sign and indorse their notes, checks, other negotiable paper, etc.

Use legal cap paper. (See Form VI, Appendix F.)

POWER OF ATTORNEY DEFINED

A power of attorney is a written instrument by which one person appoints another to act for him along certain specified lines. It.is frequently drawn up under seal; indeed, when the authority conferred is to execute any instrument that must be recorded, the person signing the paper must go before a notary public or a similar officer and acknowledge that he, of his own free act and will, executed the same.

Form 2. Cash check for $4834.44, dated City, Nov. 19, drawn by A. J. Morley & Co. on Traders National Bank.

Form 3. Note of Green & Gregory, dated Clyde, Nov. 19, drawn at 3 mo., in favor of your firm, A. J. Morley & Co., for $188.44, payable

at Briggs National Bank, Clyde.

Form 4. Invoice of Jordan, Marsh & Co., Boston, dated Nov. 19. Terms: 10-day draft, $500; balance 60 da. net. Items as follows:

10 pc. (524, 40, 43, 45, 42, 473, 46, 48, 491, 50) Fancy Gingham 10 pc. (444, 45, 46, 53, 411, 47, 52, 48, 514, 50) Fancy Boucle Stripe 10 pc. (52, 41, 50, 49, 50, 56, 45, 53, 47, 50) Fancy Plaids, all wool 10 pc. (52, 47, 421, 45, 48, 491, 47, 56, 52, 58) Fine English Serge 150 doz. Boys' Heavy Cotton Hose

50

gro.

Gilt Buttons

75 pc. Duchesse Lace

The figures in parenthesis above indicate the number of yards in each piece. Observe the following form for such invoices.

Follow this arrangement for all the invoicing in this set. 412 is equal to 411⁄2, 453 is equal to 45. Fractions having a denominator other than 2 or 4 are written out in full. In finding the total number of yards in any number of pieces, do not

copy the various items on another sheet, but add them horizontally as they stand. Add the fractions first and reduce them to their simplest form; then add the integers and write the sum on the bill in the manner shown in the illustration.

NOTE. Your firm's name is A. J. Morley & Co.

Form 5. Draft of Jordan, Marsh & Co., Boston, dated Nov. 19, drawn on your firm, in favor of themselves, at 10 days' sight, for $500. Form 6. Draft of Traders National Bank, Batavia, on Chemical National Bank, New York, dated Nov. 19, drawn in favor of F. M. Reed & Co., and transferred by them to your firm by full indorsement, for $3262.57, W. D. Fain, Cashier.

Form 7. Invoice of R. W. White & Co., New York, dated Nov. 19. Terms: 3/15, net 30 da. Items as follows:

10 pc. (45, 52, 41, 50, 56, 62, 61, 50, 52, 58) Am. B. D. Silk

10 pc. (42, 45, 52, 58, 61, 64, 52, 49, 51, 50) Barjeon Cashmere

10 pc. (45, 52, 611, 643, 62, 50, 503, 54, 51, 57) B. E. Camel's Hair

100 doz. spools Corticelli Silk

5 pc. (52, 41, 40, 47, 56) Feather Ticking

50 pc. Marquise Lace

10 pc. (424, 42, 47, 62, 56, 50, 58, 52, 574, 54) Striped Denim

20 doz. Men's Balbriggan Half Hose

Form 8. Draft of F. R. Stearns & Co., Boston, dated Nov. 20, drawn on your firm, in favor of themselves, at 4 days' sight, for $630. Form 9. Bill of F. M. Upton & Co., City, dated Nov. 21, for 6 T. coal at $5.25. Terms: cash.

Bill is receipted by C. O. M. for F. M. Upton & Co.

Form 10. Invoice of the Ellsworth Mills, Detroit, dated Nov. 19. Terms: 3/10, 1/30, net 60 da. Items as follows:

25 doz. Ladies' Cashmere Hose

10 pc. (523, 51, 46, 42, 57, 524, 56, 58, 57, 59) V. C. Cloth

6 pc. (52, 41, 52, 48, 52, 511) Wash Silk

10 pc. (42, 41, 46, 50, 49, 48, 49, 52, 47, 45) Taffeta Silk

Form 11. Check of Knowlton & Beach, Rome, dated Nov. 20, drawn on Traders National Bank, in favor of your firm, for $275.

Form 12. Bill of Fisher Bros., Tonawanda, dated Nov. 20, for 1 mahogany roll-top office desk, $125. Terms: cash.

Form 13. Invoice of Freeman Glove Co., City, dated Nov. 21. Terms: 2/20, net 30 da. Items as follows:

75 doz. Men's Kid Gloves

75 doz. Ladies' Kid Gloves

Form 14. Sight draft of C. D. Washburn, Bedford, drawn on Freeman Glove Co., City, Nov. 20, in favor of your firm, for $56.25. Form 15. Check of Gardiner & Sprong, Rush, dated Nov. 21, drawn on Traders National Bank, in favor of your firm, for $300.

Form 16. Sight draft of Fred S. Goodwin, Savannah, dated Nov. 21, drawn on Geo. R. Tillison, City, in favor of your firm, for $250. Form 17. Invoice of Ellis Mfg. Co., Springfield, dated Nov. 21. Terms: 3/10, net 30 da. Items as follows:

50 gro. Bone Buttons

100 gro. Gilt Buttons

100 gro. Jet Buttons

Form 18. Receipted bill of Citizens Carting Co., City, dated Nov. 23. Terms: cash. Items as follows:

Nov. 19, Cartage, $4.75; Freight, $69.54

20, Cartage, 1.00; Freight, 24.50

21, Cartage, 3.50; Freight, 62.50
22, Cartage, 3.75

Form 19. Note of B. N. Acker, Byron, dated Nov. 21, drawn at 30 da., with interest at 6%, in favor of your firm, payable at Alliance Bank of Byron, for $1000.

Form 20. Draft of J. V. Richardson & Co., Earlville, dated Nov. 22, on H. A. McDowell & Co., City, in favor of your firm, drawn at 10 da. from date, for $150.

Form 21. Check of John B. Howard & Co., City, dated Nov. 22, drawn on Traders National Bank, in favor of your firm, for $600.47.

Form 22. Invoice of C. O. Bond & Co., Philadelphia, dated Nov. 22. Terms: 10-day draft for $250; balance in 30 da., less 2%. Items as follows:

10 pc. (521, 50, 52, 56, 42, 48, 533, 54, 56, 50) Gunner's Duck
10 pc. (47, 45, 471, 46, 54, 56, 62, 50, 54, 51) S. M. Print

5 pc. (471, 41, 48, 461, 49) Scotch Cheviot

25 pc. Duchesse Lace

10 pc. (49, 42, 52, 47, 41, 46, 40, 54, 62, 60) B. E. Camel's Hair

Form 23. Draft of C. O. Bond & Co., Philadelphia, dated Nov. 22, drawn in their own favor at 10 da. from date, on your firm, for $250. Form 24. Check of C. D. Washburn, Bedford, dated Nov. 22, drawn on Traders National Bank, in favor of your firm, for $605.19. Form 25. Check of Knowlton & Beach, Rome, dated Nov. 23, drawn on Traders National Bank, in favor of your firm, for $1200.