THE PRACTICAL ACCOUNTANT, OR, FARMERS' AND MECHANICKS' BEST METHOD OF BOOK-KEEPING; FOR THE EASY INSTRUCTION OF YOUTH. DESIGNED AS A COMPANION ΤΟ DABOLL'S ARITHMETICK. BY SAMUEL GREEN. ITHACA, (N. Y.) PUBLISHED BY MACK AND ANDRUS. Stereotyped by A. Chandler, New-York. INTRODUCTION. SCHOLARS, male and female, after they have acquired a sufficient knowledge of Arithmetic, especially in the fundamental rules of Addition, Subtraction, Multiplication, and Division, should be instructed in the practice of Book Keeping. By this it is not meant to recom. mend that the son or daughter of every farmer, mechanic, or shop keeper, should enter deeply into the science as practised by the merchant engaged in extensive business, for such study would engross a great portion of time which might be more usefully employed in acquiring a proper knowledge of a trade, or other employment. Persons employed in the common business of life, who do not keep regular accounts, are subjected to many losses and inconveniences; to avoid which, the following simple and correct plan is recommended for their adoption. Let a small book be made, or a few sheets of paper sewed together, and ruled after the examples given in this system. In the book, termed the Day Book, are duly to be entered, daily, all the transactions of the master or mistress of the family, which require a charge to be made, or a credit to be given to any person. No article thus subject to be entered, should on any consideration be deferred till another day. Great attention should be given to write the transaction in a plain hand; the entry should mention all the particulars necessary to make it fully understood, with the time when they took place; and if an article be delivered, the name of the person to whom delivered is to be mentioned. No scratching out may be suffered; because it is sometimes done for dishonest purposes, and will weaken or destroy the authority of your accounts. But if, through mistake, any transaction should be wrongly entered, the error must be rectified by a new entry; and the wrong one may be cancelled by writing the word Error in the margin. A book, thus fairly kept, will at all times show the exact state of a persons affairs, and have great weight, should there at any time bus necessity of producing it in a court of justice. *JEREMIAH GOODALE, Albany, January 1, 1822. Entered. Joseph Hastings, Cr. 1 By 3 months' wages, at $6 a month, due this date, Entered. Samuel Stacy, Dr. 1 To 2 weeks' wages of my daughter Ann, spinning Entered. Entered. $ct. 1800 150 Dr. 1 To my order for goods out of the store of Anthony Joseph Hastings, Billings, Anthony Billings, 1 By my order in favour of Joseph Hastings, Entered. Thomas Grosvenor, 15 1 To the frame of a house completed and raised this 1 By his team at sundry times, carrying manure on my farm, 'Thomas Grosvenor, -25 Dr. 100 00 564 1 To 48 window sashes delivered at his Glover Farm, Setting 500 panes of glass by my son John, $48,00 at 1 cents, 7,50 10 days' work of myself finishing front room, 12,50 7 do. of William, my hired man, laying *There put the name of the owner of the book, and first date. 1 To 3 days' work of myself on your fence at $1,25 3 days' do. my man Wm. on your stable and 3,75 2,52 0,84 711 -18 Entered. Edward Jones, Cr. 1 By 4 months' hire of his son William at $10 a month, 40,00 Peter Daboll, 1To a cotton Coverlet delivered Sarah Bradford, by Dr 551 Thomas Grosvenor, -7. 1 By 1 barrel containing Cider sold and delivered to Entered. Entered. Entered. Entered. 1 To cash per his order to George Gilbert, Peter Daboll, -15 1 By amount of his Shoe account, Yarn received from him for the balance of Samuel Green, 0158 Dr. 24 32 Cr. $4 48 1 551 Cr. $2 00 Entered. 2 By amount due for 12 months New-London 4 Spelling Books, at 20 cents, for children, 0 80 2 By my note of this date, endorsed by Ephraim |