Robert Young, $cts. Dr. Feb. 15 To 1 box sperm candles, "25 per bushel, 250 3 10 00 Dr. $4.00 3 72 2 7 72 Cr. 27 By 12 cords of wood at $2 25 3 27 00 Theodore P. Letton, Dr. Mar. 20 To sharpening his plough, $1,00 66 Shoeing his horse, "Repairing chain, $cts. 1,621 25 4 2 871 Dr. 66 66 K 66 Timothy W. Coolidge, "To 2 qrs. tuition of himself at Thomas Hilton, 1 6 00 Cr. Henry C. Sanxay, 498 771 Dr. $1,621, 5,00 6,00 412 621 Cr. แ 28 By my order on him in favor of Jno. Torrence for stationary, Ames and Smith, 4 12 871 Dr. "30 To 2000 ft. clear pine boards, at "31 $20 per M. ❝500 common do. at $8, $40,00 4,00 "5000 shingles, at $2,25 11,25 "Cash to balance account, 32,52 487 77 Jackson Moore, By painting my house, Cr. 321 00 17* Thomas Hilton, March 31 To 4 bu. wheat, at $1 25, $5 00 "1 bl. mess pork, "2 bu. salt, at 50 cts. $cts. Dr. 9 00 100 "8 lbs. brown sugar, 11 cis. 88 21588 THIS book is used to collect the scattered accounts of the Day Book, and to arrange all that relates to each individual, into one separate statement. The business of transferring the accounts from the Day Book to the Leger, is called posting. The Leger is ruled with a double line in the middle of the page, to separate the debits from the credits. Each side has two columns for dollars and cents, one for the page of the Day Book, from which the particular item is brought, and a column for the date. When an account is posted, the page of the Leger on which this account is kept, is written in the column for that purpose in the Day Book, and also the page of the Day Book from which the account was posted, is written in the 2d column of the Leger. In posting, begin with the first account in the Day Book, which you will perceive is the name of David Judkins. Enter his name in the first page of the Leger, in a large, fair hand, with Dr. on the left and Cr. on the right.As there are several articles charged to D. Judkins on the 4th of January, instead of specifying each article in the Leger, we merely say, For Sundries, and enter the amount in the proper columns-see Leger, page 1. The Leger has an index or alphabet, in which the names of persons are arranged under their initial letters, with the page in the Leger where the account may be found. |