Albany, February 12, 1822. Thomas Grosvenor, Cr. 50 1 By my order in favour of Joseph Hastings, Entered. 1 By 4 months' hire of his son William, at 1 To a cotton coverlet delivered Sarab Entered. 3 55 Entered. Entered. 1 Entered. 1 barrel containing the same -7-- Thomas Grosvenor, 1 By 1 barrel containing cider sold and Anthony Billings, 10 1 To cash per his order to Geo. Gilbert, Entered. 2 058 Dr. 24 32 Cr. $4,48 1,03 5 51 Cr. 2,00 By amount due for 12 months New- By my note of this date endorsed by Entered. Albany, April 6, 1822. Anthony Billings, 1 To 2 tons of Hay at $11,25, Entered. Entered. $22,50 1 By his order on Theodore Barrell, New- Anthony Billings, 26 04 68 00 Dr. 1 To 1 hogshead Rum from Theodore Bar- Entered. Entered $50,00 2 By a coat $14,75, pantaloons $5,00, 1 To mending your cart by my man Setting 6 panes of glass, and find- 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, 2 By garden seeds of various kinds, $0,56 Notes payable, 9 99 90 00 Entered. Albany, May 3, 1822. Theodore Barrell, New-London, Dr. Entered. Entered. Joseph Hastings, 8 Dr. 1 To 1 pair shoes, 29th April, from Antho- -12 Anthony Billings, Dr. 1 To 84 bushels of seed potatoes, at 33 1-3 C. 52 40 125 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, 1 By his acceptance of my order in favour 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. Jan'y. 5 To my order on Anthony Billings for goods, 2 shirts of Anthony Billings, $IC. 1150 26 216 Feb'y. 12 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 Anthony Billings, $ 50 Dr. 1822. March 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 Feb'y. 24 To my draft on Thomas Grosvenor, Feb'y. 24 $ C. 100 00 74 30 711 7500 2/24 $IC. 38 00 |