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VIII. TABLE of Cents, answering to the Currencies of the United States, with Sterling, &c.

NOTE. The figures on the right hand of the space, show the parts of a cent, or mills, &c.

6s. tol8s. to 7s 6d. 4s.8d. 5s. to 4s.6d. 4s. 103d.

the the to the to the the to the to the Doll. Doll. Doll. Doll. | Doll. Doll. Dollar.

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TABLE IX.

Showing the value of Federal Money in other Currencies.

New-Eng

N. Jersey,

Federal ginia, and and North

land, Vir-New-York Pennsylva-South-Carnia, Dela-olina, and Money. Kentucky Carolina ware, and

Georgia

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KNOW all men b1

received to my full satisfacu

in the year of our

day of demised and to farm let, and do by these presents, demise and to farm let, unto the said P. V. his heirs, executors, administrators and asssigns, one certain piece of land, lying and being situated in said bounded, &c

Here describe the boundaries] with a dwelling-house thereon standing, for the term of one year from this date. TO HAVE and to HOLD to him the said P. V. bis heurs, exeoutors, administrators and assigns for sail term, for

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bim the said P. V. to use and occupy, as to him shall seem meet and proper. And the said A. B. doth FURTHER COVENANT with the said P. that he hath good right to let and demise, the said letten and demised premises in manner aforesaid, and that he the said A. during the said time will suffer the said P. quietly to HAVE and to HOLD, use, occupy and enjoy said demised premises, and that said P. shall have, hold, use, occupy, possess and enjoy the same, free and clear of all incumbrances, claims, rights and titles whatsoever. In witness whereof, I the said A. B. have hereunto set my hand and seal this day of

Signed, sealed and delivered
In presence of

A NOTE PAYABLE AT A BANK.

[$500, 60]

A. B.

HARTFORD, May 30, 1815. FOR value received, I promise to pay to John Merchant, or order, Five Hundred Dollars and Sixty Cents, at Hartford Bank. in sixty days from the date.

WILLIAM DISCOUNT.

AN INLAND BILL OF EXCHANGE.

[$83, 34] BOSTON, June 1, 1815. TWENTY days after date, please to pay to Thomas Goodwin or order, Eighty-Three Dollars and Thirty-Four Cents, and place it to my account, as per advice from your humble servant, SIMON PURSE.

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FOR value received, I promise to pay to John Murray, One Hundred and Thirty Dollars, in four months from this date, with interest until paid.

JOHN LAWRENCE.

A COMMON ORDER.

NEW-YOF

June 10, 1822

Mr. Charles Careful,

Please to deliver Mr. George Speedwell, the amount of Twenty-Five Dollars, in goods, from your store; and charge

the same to the account of

Your Ob't. Servant,

E. WHITE.

THE

PRACTICAL ACCOUNTANT,

OR,

FARMER'S AND MECHANIC'S

BEST METHOD OF

BOOK-KEEPING,

FOR THE

EASY INSTRUCTION OF YOUTH.

DESIGNED

AS A COMPANION TO DABOLL'S

ARITHMETIC.

BY SAMUEL GREEN.

PUBLISHED BY SAMUEL GREEN.

NEW LONDON.

INTRODUCTION.

SCHOLARS, male and female, after they have acquired a Son nt knowledge of Arithmetic, especially in the fundanetet rules of Addition, Subtraction, Multiplication, and Diision, should be instructed in the practice of Book Keeping. By this it is not meant to recommend that the son or daughter of every farmer, mechanic, or shop keeper, should enter deeply into the science as practised by the merchant, engaged in extensive business, for such study would engross a great portion of time which might be more usefully employed in acquiring a proper knowledge of a trade, or other employment.

Persons employed in the common business of life, who do not teep regular accounts, are subjected to many losses and inconveniences; to avoid which, the following simple and correct plan, is recommended for their adoption.

Let a small book be made, or a few sheets of paper sewed together, and ruled after the examples given in this system. In the book, termed the Day Book, are duly to be entered, daily, all the transactions of the master or mistress of the family, which require a charge to be made, or a credit to be given to any person. No article thus subject to be entered, should on any consideration, be deferred till another day. Great attention should be given to write the transaction in a plain hand; the entry should mention all the particulars necessary to make it fully understood, with the time when they took place; and if an article be delivered, the name of the person to whom delivered is to be mentioned. No scratching out may be suffered; because it is sometimes done for dishonest purpose, and will weaken or destroy the authority of your accounts. But if, through mistake, any transaction should be wrongly entered, the error must be rectified, by a new entry: and the wrong one may be cancelled by writing the word Error, in the margin.

A book, thus fairly kept, will at all times show the exact state of a person's affairs, and have great weight, should there at any time be a necessity of producing it in a court of Justice.

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