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

Cr. 1 By my order in furor of Joseph Hastings,

3150

350

Entered. Joseph Hastings,

Dr. 1 To my order, on T. Grosvenor,

-16. Entered. Thomas Grosvenor,

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

3,75
3 days'do. my man Wm. on your stable
and finishing off kitchen, at 84 cts. 2,52
2 pr. brown yarn stockings, at 42 cts. 0,84

-18Eatered. Edward Jones,

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

a month,

.

40.00

Dr.

3800

Cr.

Entered. Edward Joner,

1 To my draft on Thomas Grosvenor, Entered. Thomas Grosvenor, 1 By my draft in faror of E. Jones,

-28Entered. Thomas Grosvenor

1 To the frame of a barn

Entered. Anthony Billings, .

Cr.
1 For the following articles,

14 lbs. muscovado sugar at $12 pr cwt 1,50
1 large dish,

0,231
6 plates,

0,301 4 cups and saucers,

0,201 1 pint French Brandy,

0,17! 1 quart Cherry Bounce,

0,33 Thread and tape,

0,181 2 Thimbles,

0,04)) 1 pair Scissors,

0,171 1 quire paper,

0,251 Wafers, 4; ink, 6; 1 bottle, 8; . 0,18!

355

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

1 By cash paid me this date,

Cr.

7500

Entered. Anthony Billings,

Dr. 1 To one Barrel of Cider,

$1,17 1 barrel containing the same (from Thomas Grosvenor,)

0,58

Entered. Thomas Grosvenor,

Cr.
1 By I barrel containing cider sold and deliv-
ered to Anthony Billings,

10Entered. Anthony Billings,

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

-15Entered. Peter Dabo!l,

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

Yarn received from him for the bal-
ance of his account,

1,03

Entered. Samuel Green,

2 By amount due for 12 months New-
London Gazette,

$2,00
4 Spelling tooks at 20 cts. for chil-

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

0,42 2 Blank Writing books at 12 cents, 0,25 1 quire of Letter Paper,

0,34

-24

3181

!

48100

Entered. Notes pavable,

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,

-28Entered. Jonathan Curtis,

Dr.
2 To an old bay horse,

$25,00!
a four wheeled waggon, and half
worn harness,

42,0011

65100

Dr.

Intered. Samuel Green,

68100

Albany, April 6, 1822.
Entered. | Anthony Billings,

Dr.
I TO 2 tons of May at $11,25, $22,50

Amount of order dated March 26th,

1822, in favour of Fanny White, 0,54|

paid in 1 pair yarn stockings,
Hire of my waggon and horse to

bring sundry articles from Provi- $3,00
dence, 3d of this month,

-12 Entered. Thomas Grosvenor,

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

London for 68 dollars,
Entered Anthony Billings,

Dr.
1 To 1 hogshead Rum from Theodore Barrell,

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

balance due on Thomas Grosve-
nor's order,

18,00

-18Entered. Jonathan Curtis,

Cr. 2 By a coat $.4,75, pantaloons $5,00,

-22 Entered. Thomas Grosvenor,

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

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

0,58
Setting 6 panes of glass, and finding
glass,

0,66

-25Entered. John Rogers,

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

---29. Entered. Anthony Billings,

Cr.
1 By garden seeds of various kinds,

$0,56
1 pair of boots, myself, $4,00, and i
pair for John, $3,50,

7,501
1 pair of thick shoes for Joseph Has-
tings,

1,257
Tea, Sugar, and Lamp Oil, per bill, 0,684

19 75

your cart,

224

60.00

999

Allany, May 3, 1922. Entered. Theodore barrell, New-London, Dr. C.

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

217 lbs. of butter, at 15 2-3 cents, 34,00
24 lbs. of honey, at 12 cents, 3,00

52 40 Entered. Joseph Hastings,

Dr. 1 To 1 pair shoes, 29th April

, f: m Anthony Billings,

125

-12 Entered.

Dr. 1 To84 bushels of seed potatoes, at 33 1-3 cents,

$23,00 8 pair mittens at 20 cents,

1,601 Cash,

14,00

43 60 Entered. Joseph Hasiings,

Cr. 1 By 4 inonths wares at 7 dollars,

3150 Entered. Theodore Barrali,

Cr. 2 By cash in full of all tlemands,

52140

--Latered. Thoinas Grosvenor,

Cr.
1 By his acceptance of my order in favor of
Anthony Dillings,

54100 Fintered. Anthony Billings,

Dr.
i To amount of my order on Thomas Grosvc-
nor,

5400 --Sepi

. 24 Entered. Notes payable,

Dr. 2 To cash paid for my note, to D. Mason, 4300 The foregoing example of a Day Sovia inaysuice 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 shoulinext be prepareri, 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 ne. cessary to sum up the two columns, and to subtract the smaller amount from the greater, the remainder will be the halance.

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 perces of every person with these you have accounts, in the Leger, with $26 namba * svg meget what you accounts are.

Dr.

Joseph Hastings, 1822. Jan'y. 5 To my order on Anthony Billings for goods, 1168 26 2 shirts of Anthony Billings,

416 Feb'y. 12 My order on Thomas Grosvenor,

350 May 181 1 pair shoes, 29th April, from A. Billings,

Jan's. 5 T.

1822. )
Jan'y. 5 TO 2 weeks' wages of my daughter at 75

cents a week,

Dr.

Anthony Billings, 1822.

$C. March 4 To 1 barrel of cider and barrel,

175 10 Cash paid your order in favor of G. Gilbert 2432 April Sundries,

26104 121 ditto.

68100 May 12 ditto.

43160 125 My order on Thomas Grosvenor,

54100

1822.
Feb'y. 24 To my draft on Thomas Grosvenor,

$ C. 38100