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Entered.

Albany, April 6, 1822.

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 1

Entered.

Entered.

pair yarn stockings,

Hire of my wagon and horse to bring
sundry articles from Providence, 3d
of this month,

Thomas Grosvenor,

Dr.
$22 50

0 54

3 00

2604

Cr.

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

68 dollars,

Anthony Billings,

1 To 1 hogshead Rum from Theodore Barrell,
100 gals. at 50 cents,

Extered.!

Entered.

68 00

Dr.

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

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1 To mending your cart by my man William, $1 00
Paid Hunt for blacksmith's work on your

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

90,00

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 12 cents,

Entered.

Joseph Hastings,

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125

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

Entered.

Anthony Billings,

-12

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

cents,

8 pair mittens, at 20 cents,

Dr.

$28 00

1 60

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1 By his acceptance of my order in favour of Anthony

Billings,

Entered. Anthony Billings,

1.To amount of my order on Thomas Grosvenor,

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Sept. 24

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

5400

Dr.

54 00

Dr.

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. Another 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 be 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 the balance.

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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5 To my order on Anthony Billings for goods,
2 shirts of Anthony Billings,

26

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1 pair shoes, 29th April, from A. Billings,

125

Jan'y
Feb'y 12 My order on Thomas Grosvenor,
May 81

Dr.

1822.

Jan'y

Dr.

Samuel Stacy.

5 To 2 weeks' wages of my daughter, at 75 cents a

week,

Anthony Billings.

1822.

March 4 To 1 barrel of cider, and barrel,

10 Cash paid your order in favour of G. Gilbert,

25 My order on Thomas Grosvenor,

April 6

12

Sundries,
ditto,

May 12

ditto,

Dr.

1822.

$ ct.

1/50

|

$

24 32 26/04 68 00 43 60 54,00

Thomas Grosvenor.

Jan'y 15 To the frame of a house,

$ ct. 100 00

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1822.
Jan'y

A hired lad,

1 By 3 months' wages due this day, at $6,

May 15 4 months' wages, at $7,

Cr.

$jat.
18/00
3150

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Jan'y 5 By my order in favour of Joseph Hastings,

26 Sundries,

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ct.

11/50

362

Feb'y 28
April 29

ditto,

ditto,

355

93

Judge of County Court,

Feb'y 12 By my order in favour of Joseph Hastings,
My draft in favour of Edward Jones,
Cash paid me this day,

24

March 11

April 12

May 25

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1822.

Labourer,

Jan'y 18 By team hire at sundry times,

Feb'y 18 4 months' hire of his son William, at $10,

1822.

March 15 By sundries in full,

Farmer,

5400

Cr.

5 64

40 00

Cr.

$ Joe.

551

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Sept. 24 To cash paid for my note to D. Mason,

$ct.

48 00

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May 3 To 16 cheese, weight 308 lbs. at 5 cents,
217 lbs. butter at 15 2-3 cents,

24 lbs. honey at 12 cents,

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