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1 | 17 | Elementary bookkeeping | accounting | 1,901 | 1 | 2 | text | MP-NRLF *B 51? ooa eiemeittarp Bookkeeping By W. G. day, CHARTERED ACCOUNTANT (of TUli FIRM OF HaRRV DaV i<. Co., WoKCESTKK), Associate of Institute of Secretaries; Lecturer on Bookkecpini:; at the Victoriii Institute, Worcester, and the Science School, Kidderminster. PRICE I/. OQCiEE Sc Cf> . I'KINTERS AND PUBLISHERS,... | [
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2 | 17 | Elementary bookkeeping | accounting | 1,901 | 2 | 2 | text | This Work is an Index to the Accountancy Lectures and Leading Articles printed in The Accountant, The Accountants^ Journal, The Transactions of the Various Students' Societies, and other Periodicals, during the last 30 years of the Nineteenth Century, to which is added a List of the principal Treatises now in use on ea... | [
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3 | 17 | Elementary bookkeeping | accounting | 1,901 | 2 | 2 | text | This work contains the Scale of Charges which prevails amongst the leading practising London Chartered Accountants for Auditing, making Investigations, &c.—The Charges of Liquidators.—The Charges of Special Managers and Trustees in Bankrtiptcy, Receivers in Chancery, &c.—The Charges for Assisting Debtors and Directors ... | [
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4 | 17 | Elementary bookkeeping | accounting | 1,901 | 2 | 3 | text | The Work consists of a Series of short and Concise Articles upon Capital and Revenue Expenditure, Revenue Accounts, Deficiency Accounts, Depreciation, Reserve and Sinking Funds, Adjustment of Partnership Accounts, Joint Stock Companies' Accounts, Tabular Bookkeeping, Hotel and Theatre Accounts, and other matters not ge... | [
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5 | 17 | Elementary bookkeeping | accounting | 1,901 | 3 | 3 | text | These Answers are designed to give the fullest and most reliable information on each question asked, and are not merely framed with a view of showing how little information may be given by a candidate to enable him to scrape through his examination. A publication on the latter basis would not be of the slightest perman... | [
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6 | 17 | Elementary bookkeeping | accounting | 1,901 | 3 | 3 | text | Death Duties, Economic Questions, Executorship Accounts, Executorship Law, Factors, Goodwill, Guarantee, Hire-Purchase Agreements, Income Tax, Insurance, Interest (Questions involving), Investigations, Lien, Limitation of Actions, Liquidators, Manufacturers' Accounts, Partnership, Pledge, Profit Questions, Receivers, R... | [
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7 | 17 | Elementary bookkeeping | accounting | 1,901 | 3 | 3 | text | It is intended that this book shall be given by the Auditor to the Bookkeeper in cases where it has not been customary for the Accounts to be audited (more especially, perhaps, in small businesses), and where, not infrequently, the Accounts are being kept in a way that does not permit of the Auditor's duties being perf... | [
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8 | 17 | Elementary bookkeeping | accounting | 1,901 | 3 | 3 | text | Foolscap 4to. Price is. 6d. per copy, 15s. per dozen, or 305. for 25 copies. N.B.—If 25 copies are ordered. Accountant's name and address will be printed on cover. This series is so designed as to be suitable for any business—Manufacturing, Trading, or Financial—and to undertakings of practically any magnitude, while a... | [
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9 | 17 | Elementary bookkeeping | accounting | 1,901 | 3 | 3 | text | The Legal Decisions referred to have been brought up to the beginning of the Long Vacation, 1902, and especial attention has been devoted to the consideration of the effect of the Companies Act, 1900 SPECIAL TERMS FOR PUBIilSHINO AUTHORS' WORKS | [
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10 | 17 | Elementary bookkeeping | accounting | 1,901 | 5 | 5 | text | eiementarp Bookkeeping By W. G. day. CHARTERED ACCOUNTANT (of the firm of Harry Day & Co., Worcester), Associate of Institute of Secretaries ; Lecturer on Bookkeeping at the Victoria Institute, Worcester, and the Science School, Kidderminster. LONDON : Gee & Co., Printers and Publishers, 62 Moorgate Street, E.C. 190] | [
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11 | 17 | Elementary bookkeeping | accounting | 1,901 | 7 | 7 | text | PREFACE. T N giving lessons in Bookkeeping I have found a great difficulty in selecting a suitable text-book for the use of the Students. There are many excellent works on the subject, but they are •either too expensive or not simple enough for the pupils in the Technical Classes. It is necessary for a student who is t... | [
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12 | 17 | Elementary bookkeeping | accounting | 1,901 | 8 | 9 | text | Digitized by the Internet Archive in 2007 with funding from IVIicrosoft Corporation http://www.archive.org/details/elementarybookkeOOdaywrich CONTENTS. Principles of Double-Entry The Sales Book, Purchases Journal, Cash Book, the Ledger: Their uses ... How to keep an Account of Goods The Cash Book The Ledger and how to ... | [
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13 | 17 | Elementary bookkeeping | accounting | 1,901 | 11 | 11 | text | f UNIVERSITY \. CF BOOKKEEPING. The chief difficulty and stumbling-block in bookkeeping is the most important one—that is, that every transaction requires two entries, a debit and a credit entry, and it is essential to remember this all the way through. The idea is that every transaction involves a " giver " and a " re... | [
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14 | 17 | Elementary bookkeeping | accounting | 1,901 | 11 | 12 | text | It is divided into two parts, the left-hand side being the debtor side (written Dr.), and the right-hand side the creditor side (written Cr.). I give a simple ruling of the Ledger below. Dr. Cr. It is quite possible for a man in business to keep all his transactions in a Ledger without using any other books of account.... | [
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15 | 17 | Elementary bookkeeping | accounting | 1,901 | 12 | 13 | text | while the Sales Book is called the Sales Day Book or Sales Journal, or simply Day Book. The use of these books is obvious : the Purchases Book is for enter- ing the purchases daily, the Sales Day Book for entering the sales, and the Cash Book is for the cash received and paid each day. The following are simple rulings ... | [
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16 | 17 | Elementary bookkeeping | accounting | 1,901 | 13 | 14 | text | £ s 120 d A 150 B 130 C Jan. I SALES DAY BOOK. F. Brook, Goods (details here given) . L. Same, do. do. T. Turps, do. do. D I 10 o o E j 15 o F 220 If they had been entered in the Ledger direct to Goods Account they would have appeared as follows : — Dr, GOODS ACCOUNT. Cr. Jan. I Stormberg & Co... A French Pattern Co. B... | [
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17 | 17 | Elementary bookkeeping | accounting | 1,901 | 14 | 14 | text | As far as payments go, all are made by cheque, except in the case of petty cash, for which a cheque is drawn at inten'als. It is necessary to treat cash as a person who must be debited with all he receives and credited with all he spends. Entries to the debit of cash go to the credit of some other account in the Ledger... | [
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18 | 17 | Elementary bookkeeping | accounting | 1,901 | 14 | 15 | text | G Sold Goods to Rodber . . . H Paid Cash to F. Pollin I Received Cash from L. Pieter J Paid Wages . . K Sold Goods to Turpi n L Bought Goods of Larkin . . M Paid Rent N Received Cash from Rodber O Bought New Plant from Sorter P Received Cash from Turpin Q Bought Goods of Lemon . R Gave I^mon Bill S Sold Goods to Pieter... | [
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19 | 17 | Elementary bookkeeping | accounting | 1,901 | 15 | 15 | text | (D) Lewis converts goods into cash by taking some stock and selling it for cash; he must debit Cash and credit Goods^ as it reduces the latter. (E) Another cash transaction ; but as Stock is increased^ Goods must be debited and Cash credited. (H) In this case Cash is diminished by ;£2o, so he credits it and debits Poll... | [
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20 | 17 | Elementary bookkeeping | accounting | 1,901 | 15 | 16 | text | Lemon must be debited : but it is not right to credit Cash, but an account must be opened for Bills Payable, and 32 ELEMENTARY BOOKKEEPING. this must be credited. " Bills Payable " means " persons to whom I owe money on bills." (I) In this case Pieter, being the giver, must be credited and Bills Receivable debited, Bil... | [
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21 | 17 | Elementary bookkeeping | accounting | 1,901 | 16 | 18 | text | £ s d By Goods £ 8 d 50 o o CASH ACCOUNT. To Goods . „ Pieter . . „ Rodber „ Turpin £ s d D 60 10 N 100 P 10 1 By Goods . , Pollin . , Wages „ Rent . s d o o o o o o o o ELEMENTARY BOOKKEEPING. 15^ F. SEA. £ s d By Goods , £ s d 50 o o LARKIN. £ s d By Goods £ s d 25 o o LEMON. To Bills Payable To Goods , £ s 150 By Go... | [
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22 | 17 | Elementary bookkeeping | accounting | 1,901 | 18 | 19 | text | When a person opens a business he usually makes out a statement of his assets and liabilities, and this is called a Balance Sheet, and these items form the opening entries for his books. We will take an example. Henry Triumph finds his affairs on January i as follows : — Assets or possessions : — ;^ s d Due to him by J... | [
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... | 0 |
23 | 17 | Elementary bookkeeping | accounting | 1,901 | 19 | 20 | text | (.5) 1 00 „ Furber & Co. (7) 100 „L Pudge .. „ H. Sampson . . (I) 20 (2) 50 „ Machinery and Plant {^) 1,000 „ Capital 1,470 „ Stock.. (4) 500 £i,^'jo o o By Balance £i,(>'jo o o 1,470 o o You w-ill see that Triumph is credited with what belongs to him and debited with the amounts he owes, the balance being his capital.... | [
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24 | 17 | Elementary bookkeeping | accounting | 1,901 | 20 | 20 | text | I commence with the number " 8," as the first seven were capital items, as on page 15 : — I s d 8 Bought Goods from Pudge 50 o o 9 Sold Goods to Sampson . . .. .. .. 10 10 Bought Goods from Severn 620 12 Paid Rent , . . . . . . . . . . . 50 13 Sold Goods to Teme & Co 100 14 Do. to Lug & Co. 300 15 Received for Cash Sal... | [
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25 | 17 | Elementary bookkeeping | accounting | 1,901 | 20 | 21 | text | . . . . . . 10 o o 31 Drew for Private Use . . 20 o o 32 Received from Sampson 50 o o The entries will appear in the various books as below : — BOUGHT JOURNAL. Pudge (here description, price, &c.) . . Severn Do. .... Ribble & Son Do. .... 8 1025 i 'i d £ s d 50 620 250 This book is added up at each quarter, or other pe... | [
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26 | 17 | Elementary bookkeeping | accounting | 1,901 | 21 | 24 | text | 1324 £ s d 100 100 By Bills Receivable 17 £ s d 100 LUG & CO. To Goods . . £ s 300 o £ s <i i8 ELEMENTARY BOOKKEEPING. 'OOOOOOOO (AOOOOOOO '8ai •« 'S c o t« -P 2 cjj I/) 0, oi a tu o TJ O O O O O O (fl o o o o o o C ta « c8 rt oH » » » » » = So ELEMENTARY BOOKKEEPING. 19 PHILIP BROS. To Goods.. I £ s d 19 100 o o £ s d... | [
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27 | 17 | Elementary bookkeeping | accounting | 1,901 | 24 | 25 | text | •• £ s d 10 £10 £10 GOODS ACCOUNT. To H. Triumph, Capital A/c. » Sundries, Bought T'rn'l „ Profit and Loss Account To Stock in hand . ..£ £ s d 500 920 620 2,040 1,500 By Sundries, Sales Book « Cash Sales . . „ Stock in hand down £ s d 530 o o 10 o o 1,500 o o FURBER & CO. To Cash .. , Discount 3030 £ s d 90 10 By H. T... | [
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28 | 17 | Elementary bookkeeping | accounting | 1,901 | 25 | 26 | text | First add the greater side, then the lesser, and the difiference goes under the lesser side, and the balance then is transferred to the opposite side, thus : — LEDGER ACCOUNT. To Debits . . £ s d . . 500 By Credits .. „ Balance.. £ s d . . 300 .. 200 £500 £500 To Balance . . .. 200 ELEMENTARY BOOKKEEPING. The trial bal... | [
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29 | 17 | Elementary bookkeeping | accounting | 1,901 | 26 | 27 | text | The sales only amounted to ;£53o, whereas the purchases were ;£92o, and yet there was a credit balance on the account in the Ledger ! The explanation is simple. There was stock in hand, whicb had to be reckoned up on sheets or in a book, amounting toAs Goods Account is debited with the purchases, it is only fair that i... | [
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30 | 17 | Elementary bookkeeping | accounting | 1,901 | 27 | 27 | text | , , 10 „ Balance, being net profit . . 563 By Gross Profit on Goods „ Discounts .. 620 8 10 £628 10 £628 10 BALANCE SHEET. Capital and Liabilities. £ s d To Bills Payable , Bankers , Open Accounts — Pudge . . 30 o o Severn . . 120 o o £ s d 750 o o 137 o o , Capital Add Profit 1.470 563 150 2,013 Less Drawing 2,033 ,S ... | [
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31 | 17 | Elementary bookkeeping | accounting | 1,901 | 27 | 28 | text | In the Balance Sheet, which is merely a revised Capital Account of the proprietor, the 24 ELEMENTARY BOOKKEEPING. assets appear on the credit side, and the liabilities on the debtor, as in the Ledger Account of the owner. (Notice how the stock is focussed into Profit and Loss Account and Balance Sheet.) The Capital is ... | [
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32 | 17 | Elementary bookkeeping | accounting | 1,901 | 28 | 29 | text | — Bad Debts and Depreciation, the former representing debts that are known to be bad, and are therefore written off; and the latter representing an estimated sum for the " wear and tear " of assets—such as Machinery, Buildings, &c. The following is a synopsis of the work given in the previous chapters : — Purchases are... | [
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33 | 17 | Elementary bookkeeping | accounting | 1,901 | 29 | 30 | text | All expenses and assets appear as debits in the Ledger. All credits represent receipts or liabilities, as, for example: — Drs. Crs. {Expenses) (Receipts) Wages, Purchases, Rent, &c. Sales, Work done, &c. or or (Assets) (Liabilities) Machinery, Buildings, Debtors, &c. Bills Payable, Creditors. Capital is increased by tr... | [
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34 | 17 | Elementary bookkeeping | accounting | 1,901 | 30 | 30 | text | There is one book that is not as much used as it should bCr and that is the Journal. It is ruled as follows : — Folio This book is very useful for opening and closing entries, and for such entries as are made in the Ledger from one account to another. In journalising, the debit entry comes first, and the receiving acco... | [
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35 | 17 | Elementary bookkeeping | accounting | 1,901 | 30 | 31 | text | — Bills Payable Furber & Co. . . I 200 s d o o 100 o 100 o ELEMENTARY BOOKKEEPING. n For the assets the entry will be : — Sundries, Dy. : — To H. Triumph, Capital Account For Assets as at date : — Pudge . , . . . . . . 20 Sampson . . . . . . . . 50 Machinery . . . . . . . . i ,000 Stock . . . . . . . . 500 1.570 In the... | [
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36 | 17 | Elementary bookkeeping | accounting | 1,901 | 31 | 32 | text | To Profit and Loss Account Gross Profit (Goods Account) D Discounts E For Receipts i sID d 6 620 8 10 £ s d 55 10 A 10 o B 628 10 o F Here items A and B will be posted to the credit of the accounts named, and will close them; C and F are posted! to the debit and credit of the Profit and Loss Account :28 ELEMENTARY BOOK... | [
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37 | 17 | Elementary bookkeeping | accounting | 1,901 | 32 | 33 | text | John Thomas is wrongly debited with ;^ioo, which should be debited to Joseph Thomas. The Journal entry will be : — Joseph Thomas Dy. to John Thomas. And the narration would be simply : — " For error in posting." PETTY CASH BOOK. I made a passing reference to petty cash in the accounts, but there are one or two ways of ... | [
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38 | 17 | Elementary bookkeeping | accounting | 1,901 | 33 | 34 | text | cheque for the exact amount spent, and post the expenses from the Cash Book direct. In this way the first cheque is restored,, and the cashier is a debtor for the amount. I give examples of both methods below. If the petty cash is kept on the colunmar system it saves time and trouble. Cheques Date Details Total £ s d 2... | [
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39 | 17 | Elementary bookkeeping | accounting | 1,901 | 34 | 35 | text | I To Cash £ s d 20 o o 1 1 £ s d From Cashier PETTY CASH BOOK. Payments. CASH BOOK. Payment Side only. Jan. By Petty Cash for payments during January Books and Stationery Stamps Travelling Cleaning Typewriter Sundries Sundries £ s d 1 P L „ 2 5 „ 5 10 ° i „ I 10 ' \ „ 15 1 » I 10 ! - 2 6 £ s d 13 10 6 There are one or ... | [
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40 | 17 | Elementary bookkeeping | accounting | 1,901 | 35 | 35 | text | Therefore the entries in the one book are all posted to debits, in the other to <:redits. The books are added up, and at the end of the financial period the totals are carried to Goods Account or to Sales and Purchases respectively, the totals of Returns Inwards going to the debit of one of the accounts, the Returns Ou... | [
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41 | 17 | Elementary bookkeeping | accounting | 1,901 | 35 | 35 | text | As the book is used for these private purposes it is frequently kept by the proprietor himself, or by the secretary of a company, and often has a lock upon it to preserve its secrecy. Bill Books.—These are kept for the purpose of reference, and contain the particulars of all bills given and taken, and show at a glance ... | [
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42 | 17 | Elementary bookkeeping | accounting | 1,901 | 37 | 37 | text | ELEMENTARY BOOKKEEPING. 33 THE CASH BOOK. In the foregoing exercises I have assumed that the Cash Book was kept on the general principle of banking all moneys received and making payments by cheque, but there is another way of keeping cash that one sometimes comes across, and it is useful to know how it is worked. In t... | [
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43 | 17 | Elementary bookkeeping | accounting | 1,901 | 37 | 38 | text | I To Lewis /.I 50 00 Jan. 3 By Bank V 150 00 • 2 , Peters 100 00 • Wages 10 00 • 3 , Cash Sales 50 00 , Rent , Brooks 500 10 00 „ Cash V 15000 * 5 „ Bank V 100 » 4 , Samuel &Co. 100 » 8 „ Cash V 20 • S „ Lewis , Cash V 50 00 100 . 8 , Bank V 20 There is no posting folio for these particular transfers from Cash to Bank,... | [
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44 | 17 | Elementary bookkeeping | accounting | 1,901 | 38 | 40 | text | In making out accounts it is necessary to remember the fact that the Profit and Loss Account for a given period represents any expenditure incurred in that given period, and so with the Sales, &c. Expenses are usually entered in the Bought Journal, and either a summary made at the end of each month or other period, or ... | [
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45 | 17 | Elementary bookkeeping | accounting | 1,901 | 40 | 40 | text | One advantage of having a book for this purpose separate from the purchases is that for the latter it is advisable to give a large amount of detail of each invoice, and if a whole page is occupied with one invoice, as it sometimes is, the other columns are wasted. CONSIGNMENT ACCOUNTS. Consignment Accounts are not quit... | [
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46 | 17 | Elementary bookkeeping | accounting | 1,901 | 40 | 41 | text | We must credit the person from whom we get the goods, but we cannot debit Pratt until we know what the goods reahse, so we open an account marked " Consignment," or " Consignment to Pratt," and debit it with the value of the goods. We pay expenses amounting to ;£2o, which we debit the Consignment Account with, and on t... | [
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47 | 17 | Elementary bookkeeping | accounting | 1,901 | 41 | 42 | text | penses „ Pratt Expenses „ Pratt Com 20 20 mission ,, Profit and Loss . . 35 105 ;^680 /680 PRATT. 1900 May I.—To Consign- ment A/c £ s d 680 o o ;^68o o o 1900 _£ s d May I. —By Expenses 20 o o ,, Commission 35 o o ., 30. ,, Cash .. 625 o o /680 o o CASH. 1900 ;^ S d 1900 May 30.—To Pratt. Consignment 625 o o £ s d Apr... | [
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48 | 17 | Elementary bookkeeping | accounting | 1,901 | 42 | 43 | text | 9 Paid Bills Payable 10 Paid J. Salmon .. 1 1 Sold Goods to Hake & Son . . 14 Bought Goods for Cash 15 Received Cash for Bills Receivable 16 Paid for Stationery 17 Drew Cheque for Petty Cash 25 Bought Machinery 28 Bought Tools from Silver & Co. 31 Sold part of Machinery for . . Stock at Date . . Rent due to Prout 1,000... | [
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49 | 17 | Elementary bookkeeping | accounting | 1,901 | 43 | 44 | text | Paid Cash to Bank Received Cash for Bills Discounted Bank Charges as per Pass Book Paid Jones and Lewis . . Drew Cheque for Machinery Received Cash from T. Sapiens Paid Cash to Drew Bros. Paid Cash to Bank Drew Cash from Bank for Private Use the following I s d 1,200 150 200 10 15 150 300 1,50010 100 150 1,000 150 650 ... | [
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50 | 17 | Elementary bookkeeping | accounting | 1,901 | 44 | 45 | text | 4,820 Purchases .. 2,100 * ;^9,620 /9.620 E>cercise V. Journalise the following transactions of H. Frame during January 1901 : — 1901 Jan. 1 Sold Goods to L. Simes 2 Bought Goods from T. Pretty 4 Bought Goods from T. James 5 Sold Goods to L. Lion 6 Accepted T. James' Draft 7 Received Bill from L. Lion . . 8 Paid Rent ;... | [
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51 | 17 | Elementary bookkeeping | accounting | 1,901 | 45 | 46 | text | 050 Duplicating Paper 10 Stencils 050 Ink 10 Exercise VII. From the following transactions write up the books and pre- pare Profit and Loss Account: — THOS. TABLE. 31 December 1899. Liabilities. Unpaid Rates . . £10 o o J. Deal . . . . 150 o o Tools . . £^50 Fixtures, &c. 40 Horses, Carts, &c. 20 Stock . . 150 W. Bench... | [
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52 | 17 | Elementary bookkeeping | accounting | 1,901 | 46 | 47 | text | Parpit as unfit for use, /200 L. Simson sends back Goods as being unfit for use, £100. L. Graham stated that £^0 due by him was paid by his father in error and credited to his father. Cash Purchase of Tools should have been purchase from R. Joiner, Tools, /50. Discounts allowed by Firm, /20. (In Cash Book to customers.... | [
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53 | 17 | Elementary bookkeeping | accounting | 1,901 | 47 | 48 | text | 10 Received cheque from Rippin 11 Drew for Private Uses 12 Lost part of Buildings by Fire (not in- sured fully) Insurance for /250 Make out Profit and Loss Account and Balance Sheet as at 31st January 1901. £300 550 680 50 10 1,000 200 -' 240 500 250 500 Exercise X. The following figures are given you as a trial balanc... | [
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54 | 17 | Elementary bookkeeping | accounting | 1,901 | 48 | 49 | text | 20 Blocks .. 50 and to credit partners with interest at 5 per cent, per annum. Make out a Profit and Loss Account and Balance Sheet. The profit is to be divided as follows : — H. Allen, |th. J. Allen, Iths. Exercise XI. Enter the following transactions in the books of J. Slader and T. Harten, respectively. On January i... | [
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55 | 17 | Elementary bookkeeping | accounting | 1,901 | 49 | 50 | text | Capital Lewis. ,, Bills Payable ;^IOOO 500 500 Assets. Cash . . . . . . . . ;^5oo Goods . . . . . . 750 J. Shrimpton .. .. 200 Bills Rec. . . . . . . 550 T. Williams was to have two-thirds and Lewis one-third of the profits. Both partners were to have 5 per cent, interest on capital, and were to be charged 5 per cent, ... | [
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56 | 17 | Elementary bookkeeping | accounting | 1,901 | 50 | 50 | text | Acceptance.—See Bill of Exchange. Assets.—Possessions, Property. Bill of Exchange. —An Order promising to pay a certain amount in a specified time. Capital.—The Excess of Assets over Liabilities. Discount.—A deduction or allowance from an Account. Notice Trade Discount is deducted at once, Cash Discount only when Cash ... | [
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57 | 17 | Elementary bookkeeping | accounting | 1,901 | 50 | 51 | text | ^eal Account.—Account representing Property. INDEX, A PAGE Acceptance Assets .. PAGE .. II 14 15 Depreciation .. Discounts Discounting Bills .. 24 .. 23 12 23 B Dishonouring Bill . .. 28 Bad Debts . . . . 24 Double-Entry . . .. 7 Balance Sheet 15 23 Draft or Bill . . II 12 Balances . . 22 Drawings .. 20 Balancing . . 2... | [
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58 | 17 | Elementary bookkeeping | accounting | 1,901 | 51 | 52 | text | . .. 26 48 [NDEX. L PAGE Ledger . . . . . . . . 7 Ledger, Private . . . . 31 Liabilities . . . , 14 15 23 Loss . . . . . . . . 25 M Machinery . . . . . . 21 N Narration . . . . . . 28 Net Profit 23 Nominal Accounts , . . . 28 O Opening Entries . , . . 26 Office Expenses . . . . 1 1 Overdraft at Bank . . . . 22 P Paying... | [
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59 | 17 | Elementary bookkeeping | accounting | 1,901 | 54 | 54 | text | GEE & CO., PRINTERS AND PUBLISHERS, BANKRUPTCY. Second and enlarged Edition. Price 7s. 6d. net. By T. M. Stevens, D.C.L., Barrister-at-La\v. A demand has arisen for a short work on the above, which, whilst treating the subject from a leg ' -' —o,,, vvill still be of use mainly to Chartered Accountants and others. Tl: T... | [
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60 | 17 | Elementary bookkeeping | accounting | 1,901 | 54 | 55 | text | Price red Accountant, iry, together with ARY OF THE ND IRONJ.^ W. Best, ; second with the ints are given and small and large hly trading results e: F. WHiiNiNiii LD 2l-50m-l,'3J TS, Second DERICK WHINNEY, AN Neck, M.A., ants. By Arthur EXECUTORSHIP ACCOUNTS, imia addition. Price 3S. 6d. net. Revised under the FINANCE A... | [
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61 | 17 | Elementary bookkeeping | accounting | 1,901 | 55 | 55 | text | This work deals very fully with the Law relating to Goodwill ; the various matters that claim consideration in arriving at the value of Goodwill ; the method of recording in books of account all classes of transactions affecting Goodwill, It will be found of the greatest assistance, r> only to Accountants, but also to ... | [
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62 | 17 | Elementary bookkeeping | accounting | 1,901 | 55 | 55 | text | d—The Partnership Act and the o —The Partnership Transactions — obip terms, k will be found equally useful to the JEIPTS, HAND-BOOK TO. A. Lakin Smith, A.C.A. The Book contains a particulars of the duties and fees payable upon .s, the Death Duties, and, generally, the rates and .nportant Stamp Duties now in force. STUD... | [
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63 | 17 | Elementary bookkeeping | accounting | 1,901 | 55 | 55 | text | By Sidney Stanley Dawson, A.C.A., Fellow of the Royal Statistical Society, (of the firm of Dawson, Langley & Chevalier, Liverpool), Author of "The Accountant's Compendium." There is no other existing work dealing exclusively with the Rights and Duties of Trustees in Bankruptcy and Liquidators of Companies to which Prac... | [
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64 | 22 | Simplified bookkeeping | accounting | 1,916 | 5 | 7 | text | Simplified Bookkeeping BY G. LAWRENCE HOFFMAN ACCOUNTANT AND HEAD OF COMMERCIAL DEPARTMENT OF McKEESPORT HIGH SCHOOL Script Work by H. A. Roush G. LAWRENCE HOFFMAN CO., Publishers COPYRIGHT, 1916, BY G. LAWRENCE HOFFMAN COPYRIGHT, CANADA, 1916. BY G. LAWRENCE HOFFMAN PREFACE It has been my opportunity as a teacher and ... | [
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65 | 22 | Simplified bookkeeping | accounting | 1,916 | 7 | 7 | text | He is quite unprepared to meet the every day transactions of actual business and must undergo a protracted period of what might well be termed apprentices'hip before he actually becomes a competent bookkeeper. The cause of this condition as evidenced by the statements of commercial teachers and former students and corr... | [
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66 | 22 | Simplified bookkeeping | accounting | 1,916 | 7 | 7 | text | Dissatisfied with existing bookkeeping texts, I wrote Simplified Bookkeeping in order to meet the needs of my classes. Originally, my intention was to write merely for use in my own work but so successful have my methods proved, that I have been induced to put them in book form. The ideas embodied in Simplified Bookkee... | [
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67 | 22 | Simplified bookkeeping | accounting | 1,916 | 7 | 8 | text | It can be mastered by any person of average intelligence in forty hours, without any assistance and in such a practical manner that the student can actually and intelligently keep books. 3. All books including the Journal, Purchase, Sales, Cash, Notes Payable and Notes Receivable books are used from the very beginning.... | [
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68 | 22 | Simplified bookkeeping | accounting | 1,916 | 8 | 8 | text | Individual illustrations remove every chance of ambiguity and make an easy and handy reference for entries, etc. 8. Posting for the first time is given an important place. It is thoroughly explained from an entirely new angle and in such a way that posting becomes a matter of absolute ac- curacy instead of a doubtful p... | [
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69 | 22 | Simplified bookkeeping | accounting | 1,916 | 8 | 8 | text | The subject of account closing receives special attention so that there will be no doubt as to how to close accounts having no inventory (both financial and working ac- counts) ; how to close accounts 'having a resource inventory ; how to close accounts having a liability inventory; how to close accounts having both re... | [
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70 | 22 | Simplified bookkeeping | accounting | 1,916 | 8 | 9 | text | A complete and accurate set of books may be constructed by taking the transactions from any text or work and applying to them the rule, instructions, etc., set forth in Simplified Bookkeeping. THE AUTHOR. SIMPLIFIED BOOKKEEPING 1. Bookkeeping:—The recording of business transactions according to prescribed rules and pri... | [
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71 | 22 | Simplified bookkeeping | accounting | 1,916 | 9 | 9 | text | A Debtor:—One who has received value, and has made no equivalent return. 7- A Creditor:—One who has given value, and has received no equivalent return. 8. A Debit:—^The value or debt which is owed by the debtor. 9. A Credit:—The value or credit which is owed to the creditor. 10. An Account:—The grouping together of all... | [
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72 | 22 | Simplified bookkeeping | accounting | 1,916 | 9 | 9 | text | It would be more convenient under such conditions to keep separate merchandise accounts known as Feed account and Coal account. The Merchandise account may be further divided into a Purchase account and into a Sale account. This further division is made for the purpose of showing the True amount of Net Purchases and Ne... | [
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73 | 22 | Simplified bookkeeping | accounting | 1,916 | 9 | 10 | text | Always apply the rule from the point of view of the Business in which you are engaged or in which you are about to engage. Important. Before applying the rule for debit and credit, ascertain what the thing which is received and the thing which is given, are, that is, whether they come under the headings of merchandise,... | [
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74 | 22 | Simplified bookkeeping | accounting | 1,916 | 10 | 10 | text | Again, according to the rule, the result is debited. Since the result is debited and since merchandise, cash, horse and wagon, and real estate are the results, it must follow that they must be debited. For entries see illustration No. 1. Illustration No. 1. Journal C'Pc'C-^. L. F. -MJ2^- Cash DEBIT SIDE C^^C.^£^^-^^ /_... | [
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75 | 22 | Simplified bookkeeping | accounting | 1,916 | 10 | 11 | text | Since the result is debited, and since merchandise is the result, it must follow that merchandise must be debited. For entry see illustration No. 2. Illustration No. 2. Purchase Book ^:</^<<^- VAr/yf- ^ ^/ /.? 15. I buy merchandise for spot cash. Note:—For Spot Cash means that the money is paid for the merchandise at t... | [
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76 | 22 | Simplified bookkeeping | accounting | 1,916 | 11 | 11 | text | Cash credit side "y^^P^-r-^-^^-T^i-^X^Ci^r^ly Xfrj-Q Note:—It should be remembered that wherever a check mark appears the item opposite it is never posted to the ledger. The thing to be debited or credited always receives its debit or credit in the posting of the sum total of the book in which It appears. This is true ... | [
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77 | 22 | Simplified bookkeeping | accounting | 1,916 | 11 | 12 | text | A Note Payable:—A note becomes a Note Payable to the party issuing it or to the party who has to pay it. A Note Receivable:—A note becomes a Note Receivable to the party who receives it or to the party who collects the money on it and does not eventually have to pay the note. In the case I buy merchandise for a note, t... | [
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78 | 22 | Simplified bookkeeping | accounting | 1,916 | 12 | 13 | text | Purchase Book ^ UC^ >3l j^ Cc!t:^<-tf'**e'^^g^^^.,<w>^»i^ </.1 /^f- ± /a ^t^ Note:—No account Is kept with Edw. Jackson. The check mark In the folio columns of the Purchase Book and Notes Payable Book Indicate that Jackson's account is not to be posted. The Note Payable will receive its credit in the sum total of the A... | [
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79 | 22 | Simplified bookkeeping | accounting | 1,916 | 13 | 13 | text | -^y^ ^ ^.-r / ^ / 2- ^^SLyj^^j'^ ^->^^^^>t^/ (^ z^ /L .^4A^ jlm a / Cash Cf!!^!^€^ ^ Cr"^ ^ yj/^^^^l^^ -r'-Kt^t^^^y^f-f^^ Y-^..,^^ DEBIT SIDE U^ a / 19. I sell merchandise for a note. Note :—The note in this case is a Note Receivable as it comes into my business. Also, I can collect the money on this note and will not ... | [
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80 | 22 | Simplified bookkeeping | accounting | 1,916 | 13 | 13 | text | —1^'/,-r^^rfVi*g-i»^^i-?<!^/trf' \ ^—^/ Notes WHEN RECEIVED DRAWER (draft) OR end6rser (note) IN WHOSE FAVOR (payee) DRAWEE (draft) OR MAKER (note) FOR WHAT RECEIVED WHERE PAYABLE ^^^ . ^/S^^'^Xif^-zi^^i^^rt.fe >*^>?'v<'P^^i)a^^^ '^.^n.,*^ ^Ar// f '^^-*-'^>^-^-'-— j^^J^^XX»^ | [
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81 | 22 | Simplified bookkeeping | accounting | 1,916 | 15 | 15 | text | 23. I collect the money for the note which I received sometime ago for merchandise. (See paragraph 19 for original transaction.) Note:—When a note is paid, the party receiving the money cancells or receipts the note and returns it to the payer. Note:—If I am collecting the money on this note it must be a Note Receivabl... | [
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82 | 22 | Simplified bookkeeping | accounting | 1,916 | 15 | 15 | text | For paying the bill at this time he allows me a discount. (The original transaction for this is similar to the one in paragraph 14.) Definition for Merchandise Discount:—A certain percentage on each dollar or fraction thereof allowed to the purchaser for paying his bills within a certain time. Of course this discount i... | [
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83 | 22 | Simplified bookkeeping | accounting | 1,916 | 15 | 15 | text | Since the service is credited, and since cash has performed the service, it must follow that cash must be credited. Again, according to the rule, the result is debited. Since the result is debited, and since the closing of James Hecker's account is the result, it must follow that James Hecker's account must be debited.... | [
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84 | 22 | Simplified bookkeeping | accounting | 1,916 | 15 | 16 | text | Since the service is credited, and since Merchandise Discount has performed the service, it must follow that Merchandise Discount must be credited. Again, according to the rule, the result is debited. Since the re- sult is debited, and since cash is the result, it must follow that cash must be debited. For entry see il... | [
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85 | 22 | Simplified bookkeeping | accounting | 1,916 | 16 | 16 | text | Again, according to the rule, the result is debited. Since the result is debited, and since cash is the result, it must follow that cash must be debited. For entry see illustration No. 15. Illustration No. 15. Cash DEBIT SIDE ^^^ L. F -^^7^..,»-r,^^ <^///^- X /^ ^^ Second transaction. I allow John Watson a discount. No... | [
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86 | 22 | Simplified bookkeeping | accounting | 1,916 | 16 | 16 | text | Since the result is debited, and since Merchandise Discount is the result, it must follow that Merchandise Discount must be debited. For entry see illustration No. 16. Illustration No. 16. Cash CREDIT SIDE ^ y^- -^ L. F. ^^^ai^.^^^/^^ - J^^-7^^y^a.^^C.,frt^\,(^,^ ^s/fj : ^ ^^^ 26. I discount my note issued for merchand... | [
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87 | 22 | Simplified bookkeeping | accounting | 1,916 | 16 | 17 | text | Cash performs the service for me in that it brings into my business my Note Payable (cancelled or receipted), therefore Note Payable is the result. According to the rule the service is credited. Since the service is credited, and since cash has performed the service, it must follow that cash must be credited. Again, ac... | [
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88 | 22 | Simplified bookkeeping | accounting | 1,916 | 17 | 17 | text | Since the service is credited, and since Discount has performed the service, it must follow that Discount must be credited. Again, according to the rule, the result is debited. Since the result is debited, and since cash is the result, it must follow that cash must be debited. For entry see illustration No. 18. Illustr... | [
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89 | 22 | Simplified bookkeeping | accounting | 1,916 | 17 | 17 | text | Remember that the instrument is receipted or cancelled by the receiver or holder at the time of collection, and returned to the payer.' First transaction. I collect the money on a note. Note Receivable performs the service in that it brings into my business cash, therefore cash is the result. According to the rule, the... | [
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90 | 22 | Simplified bookkeeping | accounting | 1,916 | 17 | 18 | text | Cash performs the service in that it discharges my obligation known as Discount, therefore Discount is the result. According to the rule, the service is credited. Since the service is credited, and since cash has performed the service, it must follow that cash must be credited. Again, according to the rule, the result ... | [
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91 | 22 | Simplified bookkeeping | accounting | 1,916 | 18 | 18 | text | Definition of Interest from the BORROWER'S or PAYER'S view point:—A certain sum which must be paid by one who has borrowed money for the use of the amount borrowed. Note:—The borrower is also the payer. Important. Interest is an obligation which can be liquidated by payment only. In this case, cash performs the service... | [
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92 | 22 | Simplified bookkeeping | accounting | 1,916 | 18 | 19 | text | Cash CREDIT SIDE -.ci^-J^ -2^ -Z^ .ZJ..^^.£^*^=i>^^^^^^i^^ kr^ ^^dtOitL'- «-•? /<^ ^=:^^:^<z-^-VV r^-^^ J^r^<Ue^^^y^.^t!^^^tfX<f^^^f^ -C^ -^-f- JuL 12 Cash DEBIT SIDE 29. I have a note, which I received for merchandise sold sometime ago, discounted. This note is interest bearing. First transaction. I collect the money ... | [
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94 | 22 | Simplified bookkeeping | accounting | 1,916 | 19 | 20 | text | (See Note under paragraph 11.) Cash performs the service in that it brings into my business stamps, which come under the heading of expense, therefore Expense will be the result. According to the rule, the service is credited. Since the service is credited, and since cash has performed the service, it must follow that ... | [
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Survivor Library vector database
The whole Survivor Library, read, chunked and embedded for search. 13,763 books, 2.8 million scanned pages, 7,430,945 passages, each with a bge-small-en-v1.5 vector (384 dims). Built for the crocus platform's knowledge sidecar, uploaded so anyone can run their own copy.
It comes in two versions. Cleaned (the default) has about 2 million OCR misreadings corrected, each one checked in context, with fresh vectors for every passage that changed. Original is the text exactly as it was first read, kept alongside so nothing is lost. See The cleaned version.
Why this is here
In the world as it stands, there are threats to mankind both looming and distant, some upon us now and others gathering on the far horizon of our shared future.
No one can any longer deny that the incentives governing our collective action lead us steadily toward ends that serve none of us. This, we believe, is the gravest problem facing mankind.
The outlook is bleak. But where we cannot prevent, we can prepare.
Hence the Survivor Library: a growing collection of the old, practical knowledge by which people once fed, sheltered, and healed themselves, kept so that mankind may endure should the infrastructure we now depend upon, for whatever reason, fail us.
This vector set is freely available. Please use it responsibly. The vectors may be used to search both text and meaning, which makes them valuable to local harnesses that reach into this dense knowledge for you.
With thanks to The Librarian at survivorlibrary.com, who gathered and shares the collection.
The library itself is the famous collection of old practical knowledge: farming, engineering, medicine, chemistry, a full run of early Scientific American, trades, crafts. If the grid ever goes down, this is the shelf you want.
It comes two ways. Parquet, if you want to load it into anything (pandas, DuckDB, Spark, your own vector database). And a ready-made SQLite database plus vector index, if you want to search it right now with no build step: that's exactly what crocus runs.
The original scans are in the companion repo SFRNai/survivor-library-pdfs, every PDF in the same folders, so you can open the page behind any passage or run your own OCR.
At a glance
| Books | 13,763 (13,748 read; 15 PDFs wouldn't open) |
| Subjects | 159 |
| Pages | 2,803,042: 1,747,347 from the PDF's own text layer, 1,055,695 OCR'd |
| Passages | 7,430,945, about 1,000 characters (≈250 tokens) each |
| Text | 6.7 billion characters |
| Years | mostly 1800–1928; 49 books before 1800, 742 after 1928, 1,074 undated |
| Embedder | BAAI/bge-small-en-v1.5, CLS pooling, normalized |
| Vectors | 384 dims, int8 (−127..127), cosine |
| Versions | cleaned (default): 2,027,977 fixes in 1,223,741 passages; original: as first read |
| Size | per version: Parquet about 5.4 GB, SQLite + index about 15 GB |
| PDFs | about 214 GB, in SFRNai/survivor-library-pdfs |
What's in it
The big shelves, by book count:
| Subject | Books | Subject | Books | |
|---|---|---|---|---|
| scientific american (series 2) | 2,801 | painting and drawing | 147 | |
| scientific american (series 1) | 710 | machinerys reference | 141 | |
| firearms manuals | 676 | radio 73 magazine | 138 | |
| architecture | 251 | medical diagnostics | 134 | |
| horses | 244 | economics | 129 | |
| astronomy | 195 | botany | 125 | |
| law | 179 | fishing | 125 | |
| work magazine | 177 | forging and casting | 121 | |
| coal and mining | 166 | farming | 120 | |
| sewing | 158 | railroads | 119 | |
| wood furniture | 153 | forestry | 118 | |
| fuels | 148 | sewage | 114 |
The rest runs from beekeeping and blacksmithing to opium, embalming and hatmaking. The full list is in
books.parquet (category).
Files
data/
passages/train-000NN-of-00015.parquet cleaned passages: text, where it came from, its vector
books.parquet one row per book
fixes.parquet every correction the clean-up made, with its position
passages-original-deprecated/
train-000NN-of-00015.parquet DEPRECATED: the same passages as first read, original vectors
sqlite/
library.db cleaned SQLite: books, chunks, FTS5 index, plus the
original text of every changed passage and every fix
vectors.usearch USearch HNSW index over the cleaned passages (int8, cosine)
sqlite-original-deprecated/
library.db, vectors.usearch DEPRECATED: the original database and index, as first published
You only need one piece. Parquet if you're loading it somewhere else; sqlite/ if you want to search it as is.
Grab just what you want with allow_patterns (examples below). The -original-deprecated folders are the
text exactly as first read, kept for reference and comparison; use the cleaned default.
Quick start
Read it
from datasets import load_dataset
passages = load_dataset("SFRNai/survivor-library-vectors", split="train", streaming=True)
for row in passages.take(3):
print(row["title"], row["year"], f"p. {row['page_from']}", row["text"][:200])
books = load_dataset("SFRNai/survivor-library-vectors", "books", split="train")
original = load_dataset("SFRNai/survivor-library-vectors", "passages-original-deprecated", split="train",
streaming=True)
streaming=True reads as you go. Leave it off to download all 5.4 GB once and keep it. The default is the
cleaned text; ask for passages-original-deprecated for the text as first read.
Query it with SQL
DuckDB reads the Parquet straight off the Hub, no download step:
import duckdb
duckdb.sql("""
SELECT title, year, page_from, left(text, 300) AS text
FROM 'hf://datasets/SFRNai/survivor-library-vectors/data/passages/*.parquet'
WHERE category = 'smithing' AND text ILIKE '%case harden%'
LIMIT 10
""").show()
Search by meaning (Parquet + numpy)
No index needed. An exact search over one subject is instant. Over the whole library it took 21 seconds on a desktop, reading in batches, so it never needs much RAM.
import numpy as np
import pyarrow.dataset as ds
from huggingface_hub import snapshot_download
from sentence_transformers import SentenceTransformer
root = snapshot_download("SFRNai/survivor-library-vectors", repo_type="dataset", allow_patterns="data/passages/*")
passages = ds.dataset(f"{root}/data/passages", format="parquet")
model = SentenceTransformer("BAAI/bge-small-en-v1.5")
PREFIX = "Represent this sentence for searching relevant passages: "
q = model.encode(PREFIX + "how do I tan leather with oak bark", normalize_embeddings=True)
ids, scores = [], []
for batch in passages.to_batches(columns=["id", "embedding"], filter=ds.field("category") == "leather"):
emb = batch.column("embedding").values.to_numpy().reshape(-1, 384).astype(np.float32)
ids.append(batch.column("id").to_numpy())
scores.append(emb @ q / np.linalg.norm(emb, axis=1))
ids, scores = np.concatenate(ids), np.concatenate(scores)
top = ids[np.argsort(-scores)[:5]]
for row in passages.to_table(filter=ds.field("id").isin(top)).to_pylist():
print(row["title"], row["year"], f"p. {row['page_from']}", row["text"][:300], "\n")
Drop the filter= to search everything.
Hybrid search, the fast way (SQLite + USearch)
This is what crocus does: full-text and vectors together, fused by rank. Milliseconds a question, and the index is memory-mapped, so it doesn't load 4 GB into RAM.
import mmap
import re
import sqlite3
from huggingface_hub import snapshot_download
from sentence_transformers import SentenceTransformer
from usearch.index import Index
root = snapshot_download("SFRNai/survivor-library-vectors", repo_type="dataset", allow_patterns="sqlite/*")
db = sqlite3.connect(f"{root}/sqlite/library.db")
with open(f"{root}/sqlite/vectors.usearch", "rb") as f:
vectors_map = mmap.mmap(f.fileno(), 0, access=mmap.ACCESS_READ) # keep this alive as long as the index
index = Index(ndim=384, metric="cos", dtype="i8", connectivity=16)
index.view(vectors_map)
model = SentenceTransformer("BAAI/bge-small-en-v1.5")
PREFIX = "Represent this sentence for searching relevant passages: "
SMALL = {"a", "an", "and", "the", "of", "to", "in", "for", "on", "with", "how", "do", "i", "is", "what", "my"}
def search(question, k=5):
ranks = {}
words = [w for w in re.findall(r"[a-z0-9']+", question.lower()) if w not in SMALL]
if words:
match = " OR ".join(f'"{w}"' for w in words)
hits = db.execute("SELECT rowid FROM chunks_fts WHERE chunks_fts MATCH ? ORDER BY bm25(chunks_fts) LIMIT 50",
(match,)).fetchall()
for r, (cid,) in enumerate(hits):
ranks[cid] = ranks.get(cid, 0) + 1 / (60 + r)
q = model.encode(PREFIX + question, normalize_embeddings=True)
for r, cid in enumerate(index.search(q, 50).keys.tolist()):
ranks[cid] = ranks.get(cid, 0) + 1 / (60 + r)
top = sorted(ranks, key=ranks.get, reverse=True)[:k]
return db.execute(f"""SELECT b.title, b.year, c.page_from, c.page_to, c.text
FROM chunks c JOIN books b ON b.id = c.book_id
WHERE c.id IN ({",".join("?" * len(top))})""", top).fetchall()
for title, year, p1, p2, text in search("how do I tan leather with oak bark"):
pages = f"p. {p1}" if p1 == p2 else f"pp. {p1}-{p2}"
print(f"{title} ({year}), {pages}\n{text[:300]}\n")
Plain full-text search works with nothing else installed:
SELECT text FROM chunks_fts WHERE chunks_fts MATCH 'forge welding' LIMIT 20.
Opening the index through mmap is on purpose: Index.restore() and Index.view(path) break on Windows for
files this big (a 32-bit size read). The mmap way works on every OS.
Open the scan behind a passage
Every book's file is its path in the PDF repo. Fetch just the one you need:
from huggingface_hub import hf_hub_download
file = "library-smithing/standard_blacksmithing_horseshoeing_and_wagon_making_1907.pdf"
pdf = hf_hub_download("SFRNai/survivor-library-pdfs", file, repo_type="dataset")
print(pdf) # local path; open it at the passage's page_from
Run your own OCR
71% of our passages come from the PDFs' own text layers and 29% from our OCR. If you've got a better OCR model, the scans are all there. Pull one subject (or all 214 GB) and go:
from huggingface_hub import snapshot_download
folder = snapshot_download("SFRNai/survivor-library-pdfs", repo_type="dataset",
allow_patterns="library-smithing/*")
books.parquet tells you which books lean hardest on OCR (ocr_pages), which is where a better model pays
off first. Keep book_id and file and your text lines up with everything here.
One warning from testing: vision-language OCR models read beautifully and then make things up, especially on dense multi-column pages, where they drop columns or loop on one line (see the comparison at the end of this card). Spot-check numbers against the scan before you trust a new transcription.
The vectors
- Model: BAAI/bge-small-en-v1.5, CLS pooling, L2-normalized, passages truncated at 320 tokens (a passage is about 250, so almost none were cut).
- Queries need the prefix
Represent this sentence for searching relevant passages:. Passages were embedded without it. Skip the prefix and results get noticeably worse. - Use the same model for your questions. A vector from any other model means nothing to this index.
- int8: each number is the normalized float × 127, rounded. To get floats back, divide by 127, then normalize again (rounding leaves the length around 0.95, not 1). If you only rank by cosine, dividing by the length is enough, as in the numpy example. It's a quarter the size of float32, and checked against fresh float32 vectors it keeps 94% of the same top-10 results.
- Checked against stock sentence-transformers: re-embedding 3,000 random passages with
SentenceTransformer("BAAI/bge-small-en-v1.5")gives a cosine of 0.997 against the stored vectors. Your questions embedded the normal way line up with this index. - Loading into a vector database (Qdrant, LanceDB, pgvector, Chroma, FAISS): take
embedding, convert to float32, normalize, insert withidas the key. - Two sets. The cleaned version's 1,223,741 changed passages were re-embedded with the same model, settings and int8 rounding (checked: re-embedding unchanged passages the same way gives 0.995 against the stored vectors, which is int8 rounding on both sides). Everything else keeps its original vector. The original version keeps every original vector. Ids are the same in both, so either index works with either database, but each pair matches its own text best.
Columns
passages (data/passages/*.parquet, and chunks in SQLite)
| Column | Type | What it is |
|---|---|---|
id |
int64 | Passage id, 1 to 7,430,945. Also the key in vectors.usearch |
book_id |
int32 | The book (books.book_id; books.id in SQLite) |
title |
string | Book title (Parquet only; join books in SQLite) |
category |
string | Subject shelf, e.g. smithing, canning (Parquet only) |
year |
int16 | Year from the file name; null when there isn't one (Parquet only) |
page_from, page_to |
int32 | PDF pages the passage spans, counting from 1 |
how |
string | text (the PDF's own text layer) or ocr (read from the scan) |
text |
string | The passage. In passages, with OCR misreadings corrected; in passages-original-deprecated, as first read |
embedding |
int8[384] | Its vector (Parquet only; vectors.usearch in SQLite) |
fixes |
int16 | How many corrections the clean-up made in this passage (cleaned version only) |
fixes (data/fixes.parquet, fixes in the cleaned SQLite)
| Column | Type | What it is |
|---|---|---|
passage_id |
int64 | The passage it was made in |
book_id |
int32 | The book (Parquet only) |
start, end |
int32 | Character span of the original text that was replaced, in the original passage |
original |
string | What the OCR had, e.g. tliat, firft, boi ler |
fixed |
string | What it became, e.g. that, first, boiler |
rule |
string | word (a misread word), join (a word split by a stray space or line-break hyphen), the (l'he → the) |
The cleaned SQLite also has chunks_original (id, text): the original text of every passage the clean-up
changed. So chunks is the cleaned text, and anything you want as first read is one join away.
books (data/books.parquet, books in SQLite)
| Column | Type | What it is |
|---|---|---|
book_id (id) |
int32 | Book id |
title |
string | Title: the PDF's own when usable, else from the file name |
category |
string | Subject shelf |
year |
int16 | Year from the file name, or null |
pages |
int32 | Pages in the PDF |
passages |
int32 | Passages it yielded (0 for the 15 that wouldn't open) |
text_pages, ocr_pages |
int32 | Pages read from the text layer vs OCR'd |
size_bytes (size) |
int64 | PDF size |
file |
string | Path inside the Survivor Library, e.g. library-smithing/standard_blacksmithing_horseshoeing_and_wagon_making_1907.pdf |
How it was built
- Read. Every page's own text layer was kept when it looked like real text (enough letters, normal word lengths). Pages with none, or with an old scanner's garbage layer, were OCR'd with PP-OCR on a Jetson AGX Orin (TensorRT) plus CPU and DirectML workers on a PC, about 16 pages a second combined.
- Cleaned. The long s (ſ) and ligatures spelled out, words hyphenated across lines joined, and OCR's "18o5" for "1805" put back (old-style figures make zeros look like o's).
- Chunked. Pages split into passages of about 1,000 characters, at sentence ends. A passage runs on onto the next page but never across a gap. No overlap.
- Embedded. bge-small-en-v1.5 on the Orin (TensorRT) with ONNX helpers, into a USearch HNSW index (connectivity 16, int8).
- Cleaned again. A second, cautious pass corrected common OCR misreadings and re-embedded every passage it changed. That is the default version; see the next section.
The cleaned version
OCR leaves visible noise: "tliat" for that, "whieh" for which, "firft" for first (the old long s read as an f), "boi ler" for boiler. A reader skips over it, but full-text search can't: search "boiler" and you won't find "boi ler". The cleaned version corrects that kind of misreading and nothing else.
What it fixes
- Known OCR misreadings of a single word, letter shapes OCR confuses: li or ii for h, rn for m, e for c, n for u, the long s read as f, "i'" for r, and a few dozen more. Only the misreadings, never a guess from general spelling.
- Words split by a stray space or a line-break hyphen ("con- dition" → condition).
- Stray accents on plain English words ("thís" → this), and
l'he→ the.
How careful it is
- Only non-words are touched. A word in the dictionary, or common in this library, is never changed. So real old and technical words stay as printed: indorsement, skeps, tuyeres, muriate, usefulnesse.
- No digits, no names. Numbers are never touched, and capitalized words only when they are long and the correction is a common word ("Philadeiphia" → Philadelphia), never short names.
- Every fix must read fluently in place. The corrected word has to appear next to the same neighbouring words elsewhere in the library, on both sides, and fit them clearly better than the original or any other candidate. For short words the whole three-word phrase must appear elsewhere. About a million candidate fixes failed this test and were left alone.
- Nothing is lost. The original text of every changed passage, and every single fix with its position, are in this repo.
- Fresh vectors. Every changed passage was re-embedded with the same model and settings, so the vectors match the cleaned text.
What it did, measured
| Corrections made | 2,027,977 in 1,223,741 passages (16% of passages; about 1.8 per 1,000 words) |
| Kinds | 1,716,126 misread words, 300,983 rejoined words, 10,868 l'he → the |
| Checked by hand | 440 random fixes: 400 judged in context, 40 against the page scan |
| Correct | 425 of 440 (96.6%) |
| Wrong, changing the meaning | 8 of 440 (1.8%, 95% interval 0.9–3.5%), e.g. "hnuted" → hunted where the page says limited |
| Wrong, cosmetic | 6 of 440, e.g. a capital letter where there shouldn't be one |
In plain terms: it corrects about 1.96 million misreadings, and replaces about 37,000 garbled words with the wrong real word. That is roughly 0.03 new meaning errors per 1,000 words, against the 1.9 per 1,000 already in the text (see the comparison below). It is not perfect, which is why the original is kept and every fix is listed.
What it leaves alone. Most OCR noise is still there: misread numbers, garbled tables and indexes, columns read across instead of down, and words too damaged to recover with confidence. On the 41 passages from the comparison below, which we did not look at while building the rules, the clean-up made 9 changes, all correct, and changed nothing that was right. That removed about 1 in 7 of the visible errors there.
Things to know
- It's old advice. Some of it will hurt you: arsenic and mercury remedies, lead paint, no idea about germs in the early books, blasting and chemistry with no safety margin. Great for how things were done; check anything medical or dangerous against a modern source.
- OCR isn't perfect. About 29% of passages came from OCR (
how = 'ocr'). Dense 1800s journals, tables and fancy type come out rougher. The cleaned version corrects the commonest misreadings, but much of the noise remains. Full-text search misses words the OCR misread; search by meaning is more forgiving. We measured accuracy against the scans; see the comparison at the end of this card. - Years come from file names. Mostly right, sometimes not: "Basis of American History 1500-1900" (printed
- is listed as 1500, and a rifle model number shows up as 2027. 1,074 books have no year at all.
- Rights. The library is overwhelmingly public domain (published before 1929 in the US). 742 books are
dated after 1928 (73 Magazine, 1930s–60s manuals, US Army courses) and 1,074 have no date, mostly modern
firearms owner's manuals. Some of those may still be under copyright. Want only the clear public-domain part?
Filter on
year <= 1928. - Page numbers are PDF pages, not the numbers printed in the book. Covers and plates shift them.
- The PDFs live next door, in SFRNai/survivor-library-pdfs.
fileis each book's path in that repo, so a passage always leads back to its scan.
Comparison with amazingvince/survivor-library-text
Another transcription of the Survivor Library is available: amazingvince/survivor-library-text. We want to thank its author for caring enough to run OCR over the whole collection and to share the result freely, under CC0. Work like that is exactly what keeps a library like this alive, and we recommend that anyone working with this collection look at it too.
This dataset is independent of it. Our text was read from our own copy of the Survivor Library's PDFs (the same files published in SFRNai/survivor-library-pdfs), using each PDF's own text layer and our own PP-OCR pass. No text, file or metadata from that dataset, or from any copy of it, went into this one. We only downloaded it afterwards, to compare.
How the two differ
| This dataset | amazingvince/survivor-library-text | |
|---|---|---|
| How the text was made | The PDF's own text layer where it is usable (about 62% of pages), PP-OCR for the rest | A vision-language OCR model over the page images (the model isn't named on its card; the output style suggests one) |
| Shape | 7.4 million passages of about 1,000 characters, each with its PDF page numbers | One Markdown file per book (14,387 files, 8.6 GB), with <page_number> markers |
| Search | bge-small vectors, a USearch index and an FTS5 full-text index, ready to query | Text only; bring your own index |
| Metadata | Title, subject, year, page counts, OCR share, path to the scan | Subject folder and file name |
| Extras | Links every passage to its scan in the PDF repo | Written descriptions of pictures, tables kept as HTML tables |
| Coverage | 13,763 books | About 13,970 distinct file names. About 12,800 are in both; it has about 1,200 we don't (mostly newer additions to the library, such as 1930s pamphlets and 1970s issues of 73 Magazine), and we have about 900 it doesn't |
| Processed | September–October 2026 | July 2025 |
How we measured accuracy
- Sample. 60 passages drawn at random (fixed seed) from books present in both datasets: 30 where our text came from the PDF's text layer and 30 where it came from our OCR. From each, a 90-word window at a random position.
- Align. The same window was located in the other transcription by unique three-word anchors, then the two were compared word for word (punctuation and case ignored).
- Adjudicate. Every word the two disagreed on was settled by reading the page image, rendered straight from the PDF. Each disagreement was scored meaning (a number, date, name or word changed, words added, or three or more words dropped) or cosmetic (visibly broken text a reader would catch: garbled letters, stray accents, split words). The review was AI-assisted with a fixed rubric, and a subset of calls was checked by hand against the scans.
- Coverage. Separately, for 300 random books in both datasets, we measured how much of each side's text appears in the other (shared three-word runs, in both directions).
41 windows (3,690 words) aligned cleanly and were scored. One more was dropped because the alignment picked the wrong page. The other 18 could not be aligned because the passage wasn't in the other transcription; those are reported separately below.
Results
What the two kinds of error mean. A cosmetic error is text that is visibly broken: "deseriptive", "boi ler", "tó". A reader sees at once that it's wrong and can usually tell what was meant. Its real cost is search: a keyword search for "descriptive" won't find "deseriptive". A meaning error is a wrong word that looks right: 55 printed as 35, "narcotics" as "night sweats". Nothing on the page tells you it's wrong, so it gets believed and passed on. In a library of recipes, doses and measurements, that is the error that matters.
Errors per 1,000 words in the text as first read (passages-original-deprecated), with 95% bootstrap
intervals over passages:
| This dataset | amazingvince/survivor-library-text | |
|---|---|---|
| Meaning errors | 1.9 (0.3–4.1) | 29.3 (19.8–39.8) |
| Cosmetic errors | 13.8 (6.2–23.6) | 9.8 (6.0–14.1) |
| Passages with at least one meaning error | 5 of 41 | 29 of 41 |
Another 3.5 per 1,000 words were places where both were wrong. The split by our source was almost identical: our text-layer half 2.1 vs 28.6, our OCR half 1.7 vs 30.0.
What this means. The vision-model text reads more smoothly and fixes letter noise that ours keeps. But it also substitutes plausible words and numbers that are not on the page, and those are hard to spot because the sentence still reads well. Examples, each checked against the scan:
| The page says | Vision-model text | This dataset |
|---|---|---|
| "with the water at 55° F." | "35" | "55" |
| "particularly in the males" | "nudes" | "males" |
| "I tried all means, even narcotics" | "night sweats" | "narcotics" |
| "After eating heartily, he said he felt much better, and went to sleep" | "After eating hastily, he went to bed without sleeping" | as printed |
| "In 1810 … a bushel of bunches … one hundred and thirty gallons" | "1816 … a basket of bunches … four hundred and thirty gallons" | as printed |
Dense pages. In the 18 passages that couldn't be aligned (14 from Scientific American; 10 indexes or tables), the other transcription never had the passage: it was missing in 15 and rewritten in 3, and that text covered a median of 3% of what is printed on the page, often repeating one line many times. Ours read 9 of those 18 correctly, got the right words but with columns interleaved in 8, and was garbled in 1 (a table of figures). In the 300-book coverage check, ordinary books matched closely both ways (77% and 75% shared runs, about equal length). Scientific American's four-column pages did not: the other transcription was about 30% shorter there and shared only 13% of our runs.
Where ours is weaker. Letter noise, columns read across instead of down on some index pages, and a few books (about 2 in 100 in the coverage sample) where our OCR missed most pages and the other transcription has far more text. Of our 7 meaning errors, most were numbers misread or dropped by our OCR, for example "Diagram No. 19" read as "No. I l".
Since then, we fixed some of ours. The numbers above are for the text as first read. After this comparison we ran the cautious clean-up described in The cleaned version, now the default. On these same 41 passages, which were held out while the rules were built, it made 9 corrections and all 9 were right ("Baromcter" → Barometer, "upwai'd" → upward, "Mercnry" → Mercury …). Cosmetic errors fell from 13.8 to 12.5 per 1,000 words, and 4 more misreadings that the scoring above hadn't counted were fixed too. It introduced no new errors there. Meaning errors stay at 1.9 per 1,000, because most of ours are in numbers, and the clean-up never touches numbers. Across the whole library, the review of 440 random fixes puts the clean-up's own wrong-word rate at about 0.03 per 1,000 words.
Which to use
- For search, citations and anything where a number matters (doses, measurements, dates, quantities), use this dataset (the cleaned default) and check the scan for anything critical.
- For reading, picture descriptions, tables, or the roughly 1,200 books only it has, the other transcription is a good resource.
- Both are free. Use both, and compare them against the scans.
Limits of this study. 60 passages is a small sample, and the intervals above are wide. Adjudication was AI-assisted, with hand checks on a subset. Results are for the July 2025 version of that dataset.
License
The index, vectors and database here are CC0. Do whatever you want with them. The underlying texts are as described under Rights.
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