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*JEREMIAH GOODALE, Albany, January 1, 1822. Entered. Joseph Hastings,

Cr.

$ ct.
1 By 3 months' wages, at $6 a month, due this date, 18.00
Entered.
Samuel Stacy,

Dr.
1 To 2 weeks' wages of my daughter Ann, spinning
yarn, at 75 cents a week, ending this day,

1 50 Entered. Joseph Hastings,

Dr.
1 To my order for goods out of the store of Anthony
Billings,

1150

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1150

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10000

my farm,

5/64

Entered. Anthony Billings,

Cr. 1 By my order in favour of Joseph Hastings,

-15-
Entered. Thomas Grosvenor,

Dr.
1 To the frame of a house completed and raised this

day on his Glover Farm, so called, 4000 feet at 21
cents per foot,

18-
Entered. Edward Jones,

Cr.
1 By his team at sundry times, carrying manure on

-25-
Entered. 'Thomas Grosvenor,

Dr.
1 To 48 window sashes delivered at his Glover Farm,
so called, at $1,00

$48,00
Setting 500 panes of glass by my son John,
at 1) cents,

7,30
10 days' work of myself finishing front room,

at $1,25 a day,
7 do. of William, my hired man, laying
the kitchen floor and hanging doors, at 6,30
84 cents a day,

-26-
Entered. Anthony Billings,

Cr.
1 By 2 galls. molasses, at 36 cts. per gall. 0,72

4 yds. of India Cotton, at 18} cents, 0,74
2 flannel shirts to Joseph Hastings,

2,16

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12,50

7430

3/62

Dr.

Entered. Joseph Hastings,

1 To 2 shirts of A. Billings,

2,16

* There put the name of tive owner oj the book, and first date.

3 51

350

Albany, February 12, 1822. Entered. Thomas Grosvenor,

Cr. 1 By my order in favour of Joseph Hastings, Entered. Joseph Hastings,

Dr. 1 To my order on T. Grosvenor,

-16 Entered. Thomas Grosvenor,

Dr. 1 To 3 days' work of myself on your fence at $1,25

3,75 3 days' do. my man

Wm.

on your stable and finishing off kitchen, at 84 cts.

2,52 2 pr. brown yarn stockings, at 42 cts. 0,84!

per day,

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7/11

40 00

18Entered. Edward Jones,

Cr.
1 By 4 months' hire of his son William at $10 a month,

-24Entered. Edward Jones

Dr. 1 To my draft on Thomas Grosvenor,

38.00

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Cr.

3800

Entered.) Thomas Grosvenor,
1 By my draft in favour of E. Jones,

-28Entered. Thomas Grosvenor,

1 To the frame of a barn,

Dr.

75 00

Cr.

Entered. Anthony Billings,

1 For the following articles,

14 lbs. muscovado sugar at $12 pr cwt.
1 large dish,
6 plates,
4 cups and saucers
1 pint French Brandy,
1 quart Cherry Bounce,
Thread and tape,
2 Thimbles,
1 pair Scissors,
1 quire paper,
Wafers, 4; ink, 6; 1 bottle, 8;

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Entered. Peter Daboll,

Dr
1 To a cotton Coverlet delivered Sarah Bradford, by

your written order, dated 14 Jan.

5161

$ let. 7500

Albany, March 1, 1822. Enterod. Thomas Grosvenor,

Cr. 1 By cash paid me this date, Entered. Anthony Billings,

Dr. 1 To one barrel of Cider,

$1 17 1 barrel containing the same, (from

Thomas Grosvenor)

0 58

1175

058

-7Entered. Thomas Grosvenor,

Cr.
1 By 1 barrel containing Cider sold and delivered to
Anthony Billings,

-10Entered. Anthony Billings,

Dr. 1 To cash per his order to George Gilbert,

15Entered. Peter Daboll,

Cr.
1 By amount of his Shoe account,
Yarn received from him for the balance of
his account,

1

2432

$4 48

5,51

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Entered. Samuel Green,

Cr. 2 By amount due for 12 months New-London Gazette,

$2 00 4 Spelling Books, at 20 cents, for children, 'O 80 1 Daboll's Arithinetic, for my son Samuel, 0 42 2 blank Writing Books, at 12} cents, 0 25 1 quire of Letter Paper,

0 34

381

4800

-24 Entered.) Notes Payable,

Dr.
2 By my note of this date, endorsed by Ephraim

Dodge, at 6 months, for a yoke of Oxen bought
of Daniel Mason, at Lebanon,

-28Entered.! Jonathan Curtis,

Dr. 2 To an old bay Horse,

$23 00 A four wheeled Wagon, and half worn Harness,

42 00

65 00

Dr.

Entered. Samuel Green,

2 To cash in full,

381

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Albany, April 6, 1822. Entered. Anthony Billings,

1 To 2 tons of Hay, at $11 25,

Amount of order dated March 26, 1822,

in favour of Fanny White, paid in
pair yarn stockings,
Hire of my wagon and horse to bring

sundry articles from Providence, 3d
of this month,

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2604

-12Entered. Thomas Grosvenor,

Cr.
1 By his order on Theodore Barrell, New-London, for

68 dollars,

68100

Entered. Anthony Billings,

Dr.
1 To 1 hogshead Rum from Theodore Barrell,

100 gals. at 50 cents,
Cash received from said Barrell for balance

due on Thomas Grosvenor's order, 18 00

$50 000

68,00

1975

-18Entered. Jonathan Curtis,

Cr. 2 By a coat $14,75, pantaloons $5,00,

-22 Entered. Thomas Grosvenor,

Dr.
* 1 To mending your cart by my man William, $1 00

Paid Hunt for blacksmith's work on your
cart,

0 58
Setting 6 panes of glass, and finding glass, 0 66

224

Dr.

-25Entered.! John Rogers, 2 To a yoke of Oxen, at 60 days' credit,

60100

-29 Entered. Anthony Billings,

1 By Garden Seeds of various kinds, $0 56
1 pair Boots, myself, $4,00, and 1 pair for
John, $3,50,

7 50
1 pair of thick Shoes for Joseph Hastings, 1 25
Tea, Sugar, and Lamp Oil, per bill, 0 68

Cr.

9/99

Entered. Notes Payable,

Cr. 2 By my note to Isaac Thompson, at 6 months,

90.00

1

Dr.

Albany, May 3, 1822. Entered. Theodore Barrell, New-London,

2 To 16 cheese, 308 lbs. at 5 cents,

217 lbs. of butter, at 15 2-3 cts.
24 lbs. of honey, at 125 cents,

ci.

$15 401

34 00
3 00

52 40

1/25

-8 Entered. Joseph Hastings,

Dr.
1 To 1 pair shoes, 29th April, from Anthony Billings,

12Entered. Anthony Billings,

Dr. 1 To 84 bushels of seed potatoes, at 33 1-3 cents,

$2800 8 pair mittens, at 20 cents,

1 60 Cash,

14 001

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43 60

Cr.

3150

15 Entered. Joseph Hastings, 1 By 4.) months wages, at 7 dollars,

-20Entered. Theodore Barrell,

2 By cash in full of all demands,

Cr.

52 40

-25

5400

.

Entered.
Thomas Grosvenor,

Cr.
1 By his acceptance of my order in favour of Anthony

Billings,
Entered. Anthony Billings,

Dr. 1. To amount of my order on Thomas Grosvenor,

Sept. 24 Entered.) Notes Payable,

Dr. 2 To cash paid for my note to D. Mason,

5400

48100

The foregoing example of a Day Book, may suffice to give a good idea of the way in which it is proper to make the original entries of all debt and credit articles. Ano. ther small book should next be prepared, according to the following form, termed the book of Accounts, or Leger. Into this book must be posted the whole contents of the Day Book ; care being taken that every article be carried to its corresponding title the debt amounts to be entered in the left, and the credit in the right hand page. Thus, should it at any time he required to know the state of an account, it will only be neces. sary to sum up the two columns, and to subtract the smaller amount from the greater, the remainder will be theralance.

When an article is posted from the Day Book into the Leger, it will be proper, op. posite the article, to note the same in the margin of the Day Book, by writing the word Entered, or making two parallel strokes with the pen ; to which should be added the figure denoting the page in the Leger where the account is.

On a blank page at the beginning or end of the Leger, an alphabetical index should de written, containing the names of every person with whom you have accounts in the Leger, with the number of the page where the accounts are.

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