The merchants map of commerce wherein the universal manner and matter relating to trade and merchandize are fully treated of, the standard and current coins of most princes and republicks observ'd, the real and imaginary coins of accounts and exchanges express'd, the natural products and artificial commodities and manufactures for transportation declar'd, the weights and measures of all eminent cities and towns of traffick in the universe, collected one into another, and all reduc'd to the meridian of commerce practis'd in the famous city of London / by Lewis Roberts, merchant.

Short Instructions how to keep Merchants Books of Accompt, after the Italian manner.

• 1. Mony paid.

  WHen you pay any Mony to any body, make the Person Debtor, and the Account of Cash Creditor.

• 2. Mony received.

  For Mony received, make the Account of Cash Debtor, and the Person of whom it is received Creditor.

• 3. Goods bought for ready Mony.

  When Goods are bought for ready Mo∣ny, make the Account of Goods Debtor, and Cash Creditor.

• 4. Goods sold for ready Mony.

  When Goods are sold for ready Mony, make the Account of Cash Debtor, and the Goods Creditor.

• 5. Goods bought at time.

  When Goods are bought at time, then make the Account of the Goods Debtor, and the person of whom they are bought Creditor.

• 6. Goods sold at time.

  When Goods are sold at time, then make the Account of the person Debtor, and the Goods Creditor.

• 7. Goods bought one part at time, and the rest for ready Mony.

  Goods bought one part for ready Mony, and the rest at time, must be divided in two parts, namely, first, the Goods must be made Debtor for the whole sum, and the person of whom they are bought Cre∣ditor: Secondly, as much as is paid in ready Mony, you must make the person Debtor, and Cash Creditor.

• 8. Goods sold one part for ready Mony, and the rest at time.

  Goods sold one part for ready Mony, the rest at time, first you must make the person Debtor for the whole sum, and afterwards the Goods Creditor, then you must make the Cash Debtor for so much as you receive in ready Mony, and the person Creditor for the rest.

• 9. Mony paid for Goods before it be due.

  When you have bought any Goods at time, and afterwards you agree with the person which sold you the Goods to pay your Mony before it be due, with reba∣ting or discount, then you must make the person Debtor as followeth, viz. to Cash for so much as you pay him, and to profit and loss for the rebatement, or allowance for the discount.

• 10. Goods sold in barter for others.

  When you sell Goods in barter for others, then you must make the Goods which you receive Debtor to the Goods which you deliver.

Receive before you write, and write before you pay, And so a good Account, be sure to keep you may.