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

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

SIC 350

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350

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Entered. 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 day,

3,75
3 days'do. my man Wm. on your stable
and finishing off kitchen, at 34 cts. 2,52
2 pr. brown yarn stockings, at 42 cts. 0,84

13Eatered. Edward Jones,

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

a month,

711

40.00

Dr.

3800

Cr.

Entered. Edward Jones,

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

-28Entered. Thomas Grosvenor

1 To the frame of a barn

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Entered. Anthony Billings,

Cr.
1 For the following articles,

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

0,23
6 plates,

0,30! 4 cups and saucers,

0,201 1 pint French Brandy,

0,17! 1 quart Cherry Bounce,

0,33 Thread and tape,

0,18 2 Thimbles,

0,04) 1 pair Scissors,

0,17 quire paper,

0,25 Wafers, 4; ink, 6; 1 bottle, 8; 0,18!

.

.

.

355

Lnbered. Peter Daboll,

Dr.
1 To a cotton Coverlet delivered Sarah Brad-

ford, by your written order, dated 14. Jan.5151

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

1 By cash paid me this date,

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Entered. Anthony Billings,

Dr. 1 To one Barrel of Cider,

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

0,58

.

176

058

-7 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,

-15 Entered. Peter Daboll,

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

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

1,03

242

Entered. Samuel Green,

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

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

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

0,421 2 Blank Writing books at 12 cents, 0,25) 1 quire of Letter Paper,

0,34

-24Eutered. Notes payable,

Cr.
2 By my note of this date endorsed by Ephraim

Dodge, at 6 moattis, for a yoke of Oxen
bought of Daniel Mason, at Lebanon,

-28Entered. Jonathan Curtis,

Dr.
2 To an old bay horse,

$23,00!
a four wheeled waggon, and half
worn harness,

42,00

381

!

48 00

6500

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26.04

68.00

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

Dr.
1 To 2 tons of flay 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- $3,000
dence, 3d of this month,

-12 Entered. Thomas Grosvenor,

Cr.
1 By his order on Theodore Barrel, 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,

18,0011

-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
your cart,

0,581
Setting 6 panes of glass, and finding
glass,

0,66

-25 Entered. John Rogers,

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

68,00

1975

.

60.00

.

Entered. Anthony Billings,

Cr.
1. By garden seeds of various kinds, $0,56

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

7,500
1 pair of thick shoes for Joseph Has-

tings,
Tea, Sugar, and Lamp Oil, per bill, 0,68

1,25

9199

Entered.

By my note to Isaac Thompson, at forue"

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Albany, May 3, 1822.
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

5240 Entered. Joseph Hastings,

Dr.
1 To 1 pair shoes, 29th April, f.:om Anthony
Billings,

125 --12Entered. Anthony Billing's

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

43 60

-15Entered. Joseph Hastings,

Cr. 1 By 4 months wages at 7 dollars,

3150 Entered. Theodore Barrell,

Cr. 2 By cash in full of all demands,

52140

-25Eatered. Thoinas Grosvenor,

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

54100 F.ntered. Anthony Billings

Dr.
i To amount of my order on Thomas Grosvo-

54100 - Sept. 24. Entered. Notes payable,

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

11 48.00 The foregoing example of a Day Coon, nay suice 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 try ibe 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 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 wbich 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 marries of every person poista tresta you have accounts, in the Leger, with ts naabe Vino juegue that man accounts are.

nor,

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,

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Jan's. 5 T.

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

cents a week,

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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

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

$ C. 38100

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