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Albany, February 12, 1822.

Thomas Grosvenor,

Cr.

50

1 By my order in favour of Joseph Hastings,

Entered.

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1 By 4 months' hire of his son William, at

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1 To a cotton coverlet delivered Sarab
Bradford, by your written order, dated
14, January,

Entered.

3

55

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Entered.

Entered.

1

Entered.

1 barrel containing the same
(from Thomas Grosvenor,)

-7--

Thomas Grosvenor,

1 By 1 barrel containing cider sold and
delivered to Anthony Billings,

Anthony Billings,

10

1 To cash per his order to Geo. Gilbert,

Entered.

2

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058

Dr.

24 32

Cr.

$4,48

1,03

5 51

Cr.

2,00

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By amount due for 12 months New-
London Gazette,

By my note of this date endorsed by
Ephraim Dodge, at 6 months, for a
yoke of oxen bought of Daniel Mason,
at Lebanon,

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Entered.

Albany, April 6, 1822.

Anthony Billings,

1 To 2 tons of Hay at $11,25,
Amount of order dated Mar. 26,

Entered.

Entered.

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$22,50

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1 By his order on Theodore Barrell, New-
London, for 68 dollars,

Anthony Billings,

26 04

68 00

Dr.

1 To 1 hogshead Rum from Theodore Bar-
rell, 100 galls. at 50 cents,
Cash received from said Barrell
for balance due on Thomas
Grosvenor's order,

Entered.

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$50,00

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

1 To mending your cart by my man

Setting 6 panes of glass, and find-
ing glass,

19 75

Dr.

$1,00

Paid Hunt, for blacksmith's work

0,58

0,66

24

-25

2 To a yoke of oxen at 60 days' Credit,

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2 By garden seeds of various kinds, $0,56
1 pair of boots, myself, $4,00, and
1 pair for John, $3,50,

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Notes payable,
2 By my note to Isaac Thompson, at 6 mos.

9 99

90 00

Entered.

Albany, May 3, 1822.

Theodore Barrell, New-London, Dr.
2 To 16 cheese 308lbs. at 5 cents, $15,40
217 lbs. of butter, at 15 2-3 cents, 34,00
24 lbs. of honey, at 12 1-2 cents, 3,00

Entered.

Entered.

Joseph Hastings,

8

Dr.

1 To 1 pair shoes, 29th April, from Antho-
ny Billings,

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-12

Anthony Billings,

Dr.

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

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C.

52 40

125

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Cr.

1 By 4 1-2 months wages at 7 dollars,

Entered.

Entered.

Entered.

-20

Theodore Barrell,

2 By cash in full of all demands,

Entered.

Entered.

-25

Thomas Grosvenor,

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1 By his acceptance of my order in favour
of Anthony Billings,

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1 To amount of my order on Thomas Gros

venor,

Notes payable,

Sept. 24.

54 00

Dr.

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

4800

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 necessary 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, opposite 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 be written, containing the names of every person with whom you have accounts, in the Leger, with the number of the page whore the accounts are.

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Jan'y. 5 To my order on Anthony Billings for goods, 2 shirts of Anthony Billings,

$IC.

1150

26

216

Feb'y. 12
May

My order on Thomas Grosvenor,

350

8

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

1/25

Dr.

1822.

Jan'y.

Samuel Stacy,

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

Anthony Billings,

$

50

Dr.

1822.

March

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Cash paid your order in favor of G. Gilbert 24 32

25 My order on Thomas Grosvenor,

26 04

68'00

43/60

54/60

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Feb'y. 24 To my draft on Thomas Grosvenor,

Feb'y. 24

$ C. 100 00 74 30

711

7500

2/24

$IC.

38 00

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