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*JEREMIAH GOODALE, Albany, January 1, 1822.

Entered.

Joseph Hastings,

Cr.

1 By 3 months' wages, at $6 a month, due this date,

Entered.

Samuel Stacy,

Dr.

1 To 2 weeks' wages of my daughter Ann, spinning
yarn, at 75 cents a week, ending this day,

Entered.

Entered.

Eatered.

Joseph Hastings,

ct. 1800

150

Dr.

1 To my order for goods out of the store of Anthony

Billings,

Anthony Billings,

1 By my order in favour of Joseph Hastings,

Thomas Grosvenor,

-15

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1 To the frame of a house completed and raised this
day on his Glover Farm, so called, 4000 feet at 2
cents per foot,

Entered.

Edward Jones,

-18

100 00

Cr.

1 By his team at sundry times, carrying manure on

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1 To 48 window sashes delivered at his Glover Farm,
so called, at $1,00

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at $1,25 a day,
7 do. of William, my hired man, laying
the kitchen floor and hanging doors, at 6,30
84 cents a day,

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* There put the name of the owner of the bock, and first date.

Entered.

Entered.

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

Cr.

356

Dr.

350

Dr.

per day,

3,75

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3 days' do. my man Wm. on your stable and
finishing off kitchen, at 84 cts.

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2,52

Entered.

Edward Jones,

2 pr. brown yarn stockings, at 42 cts.

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

0,84

711

-18

Cr.

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1 To a cotton Coverlet delivered Sarah Bradford, by
your written order, dated 14 Jan.

55)

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Thomas Grosvenor,

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1 By 1 barrel containing Cider sold and delivered to

Entered.

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Entered.

Entered.

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1 To cash per his order to George Gilbert,

Peter Daboll,

15

1 By amount of his Shoe account,

Yarn received from him for the balance of
his account,

Samuel Green,

0:58

Dr.

24 32

Cr.

$4 48

10

551

Cr.

$2.00

2 By amount due for 12 months New-London

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4 Spelling Books, at 20 cents, for children, 0 80
1 Daboll's Arithmetic, for my son Samuel, 0 42
2 blank Writing Books, at 12 cents,
1 quire of Letter Paper,

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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,

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Entered.

-12

Dr.
$22 50

0 54

3 00

26.04

Cr.

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

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Anthony Billings,

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

Entored.

Cash received from said Barrell for balance
due on Thomas Grosvenor's order,

Jonathan Curtis,

-18

68:00

Dr.

$50 00

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

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1 By Garden Seeds of various kinds,
1 pair Boots, myself, $4,00, and 1 pair for
John, $3,50,

1 pair of thick Shoes for Joseph Hastings,
Tea, Sugar, and Lamp Oil, per bill,

Notes Payable,

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

Entered.

Dr.
$1 00

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Cr.
$0 56

750 125 0 68

999

Cr.

90,00

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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

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Dr.

$28 00

1 60

14 00

43 60

Cr.

31 50

Cr.

52 40

Cr.

1 By 4 months wages, at 7 dollars,

-20

2 By cash in full of all demands,

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1 By his acceptance of my order in favour of Anthony

Entered.

Billings,

Anthony Billings,

Sept. 24.

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1 To amount of my order on Thomas Grosvenor,

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

The foregoing example of a Day Book, may suffice to give a good idea of the way which it is proper to make the original entries of all debt and credit articles. Anoher 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 lett, 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 #gure denoting the page in the Leger where the account is.

On a brank page at the beginning or end of the Leger, au 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 accoUNIS RES.

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