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4000

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

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

Dr. 1 To my order on T. Grosvenor,

-16Entered. Thomas Grosvenor,

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

3,75
3 days domy man Wm. on your
stable and finishing off kitchen,
at 84 cents,

2,52 Entered. 2 pr.brown yarn stockings at 42 cts.0,84 1

-18 Entered. Edward Jones,

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

24 Entered. Edward Jones,

Dr. 1 To my draft on Thomas Grosvenor, Entered. Thomas Grosvenor,

Cr. 1 By my draft in favour of E. Jones,

-28Entered. Thomas Grosvenor,

Dr. i To the frame of a barn, Entered. Anthony Billings,

Cr.
1 For the following articles,

14lbs. Muscovado sugar at $12 per
cwt.

1,50
1 large dish,

0,23 6 plates,

0,30 4 cups and saucers,

0,20 1 piot of French brandy, 0,17 1 quart of Cherry bounce, 0,33 Thread and tape,

0,18! ? Thimbles,

0,04 1 pair Scissors,

0,171 1 quire paper,

0,25 Wafers, 4; ink, 6; i bottle, 8; 0,18

38

75 00

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385

Entered. Peter Daboll,

Dr.
1 To a cotton coverlet delivered Sarab/

Bradford, by your written order, dated
14. January,

5144

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

Cr. 1 By cash paid me this date.,

75 00

Dr.
$1,17

Entered. Anthony Billings,

1 To one barrel of Cider

1 barrel containing the same
(from Thomas Grosvenor,)

0,58

175

0 58

24 32

Entered.
Thomas Grosvenor,

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

10
Entered.
Anthony Billings,

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

15 --
Entered.
Peter Daholl,

Cr.
1
By amount of his shoe account, $4,48

Yarn received from him for the
balance of his account,

1,03

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2,00

Entered.

Cr.
Samuel Green,
2
By amount due for 12 months New-

London Gazette,
4 Spelling books at 20 cents, for
children,

0,80
1 Daboll's Arithmetice for my son
Samuel,

0,421
2 Blank writing books at 12 1-2
cents,

0,25
1 quire of letter paper,

0,34

381

Entered.
Notes payable,

Cr.
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, Entere! Jonathan Curtis,

Dr.
To an old bay horse,

23,00
a four wheeled wagon and half
worn barness,

42,00

4800

28

650

Dr.

En'ered.

Samuel Green, 2 ITo cash in full,

18:1

C.

.

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Albany, April 6, 1829.
Entored. Anthony Billings,

Dr.
1 To 2 tons of Hay at $11,25, $22,50

Amount of order dated Mar. 26,
1822, in favour of Fanny White, 0,54
paid in one pair yarn stockings.
Hire of my wagon and horse to
bring sundry articles from Pro- 3,00
vidence, 3d of this month.

-12Entered. Thomas Grosvenor,

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

London, for 68 dollars,

2604

6800

Katered. Anthony Billings,

Dr.
1 To 1 hogshead Rum from Theodore Bar-

rell, 100 galls. at 50 cents, $50,00
Cash received from said Barrell

for balance due on Thomas
Grosvenor's order,

18,00

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6800

19 75

-18 Entered. Jonathan Curtis,

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

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

$1,00
Paid Hunt,-for blacksmith's work
on your cart,

0,581
Setting 6 panes of glass, and find-
ing glass,

0,66

2 24

60 100

-25Entered. John Rogers,

Dr. 2 To a yoke of oxen at 60 days' Credit, Entered. Anthony Billings,

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

7,50
1 pair of thick shoes for Joseph

Hastings

Tea, Sugar, Lamp Oil, per
Enterod. Notes payable,

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

1,25

bili, 0,68

9 99

9000

FORM OF A DAY BOOK.

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Albany, May 3, 1822. Latered. Theodore Barrell, New-London, Dr.

C. 2 To 16 cheese 308lbs. at 5 cents, $15,40

217 lbs. of butter, at 152-3 cepts, 34,00
24 lbs. of honey, at 12 1-2 cents, 3,00
8

52 40 Entered. Joseph Hastings,

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

125

-12Entered. Anthony Billings,

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

$28,00
8 pair mittens at 20 cents, 1,60
Cash,

14,00 -15

4360 Entered. Joseph Hastings,

Cr. 1 By 4 1-2 months wages at 7 dollars, 3150

-20Entered. Theodore Barrell,

Cr. 2 By cash in full of all demands,

52 40

-25Entéred. Thomas Grosvenor,

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

54 09 Entered. Anthony Billings,

Dr.
1 To amount of my order on Thomas Gros-
venor,

54 00 Sept. 24 Entered. Notes payable,

Dr. 2 To cash paid for my note, to D. Mason, 48 100 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 reinainder will be the balance.

When an article is posted from the Day Book into the Leger, it will be proper, opposite the article, to noto 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 aocount 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 will whoin you have accounts, in the Leger, with the number of the page wbore the accounts are.

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1822.
San'y. 5 To my order on Anthony Billings for goods,

26 2 shirts of Anthony Billings,
Feb'y. 12 My order on Thomas Grosvenor,
May 81 1 pair shoes, 29th April, from A. Billings,

${C. 11 50 2116 3 50 1/25

Dr.

Samuel Stacy',

1822.
Jan'y. 5 To 2 weeks’ wages of my daughter at 75

cents a week,

$ C 150

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1822.
March 4 To 1 barrel of cider and barrel,
ATO

$10

1175 10 Cash paid your order in favor of G. Gilbert 24 32 April 6 Sundries,

26|04 12 ditto.

68'00 May 12 ditto.

25! My order on Thomas Grosvenor, 54100

4360

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