* JEREMIAH GOODALE, Albany, January 1, 1822 Entered. Joseph Hastings, 1 By 3 months' wages, at go a month the Entered. 1 Entered. date, To 2 weeks' wages of my darchier A 1 To my order for goods out of the store of 1 By my order in favor of Joseph Hastings, 11/50 Cr. 1150 Dr. 1 To the frame of a house completed and raised Entered. Edward Jones, 18- Cr. 1 By his team at sundry times, carrying ma- Anthony Billings, -26 Cr. By 2 galls. molasses at 35 cts. per gall. 0.72|| 2.16 100 00 5|64 7430 Entered. Joseph Hastings, 1 To 2 shirts of A. Billings, Dr. 216 There put the name of the owner of the book, and first date. Entered. Albany, February 12, 1822. Thomas Grosvenhof, 1 By my order in favor of Joseph Hastings, Cr. 3150 1 By 4 months' hire of his son William at $10 711 1 For the following articles, 14 lbs. muscovado sugar at $12 prcwt 1,50 Entered. 1 large dish, 6 plates, 4 cups and saucers, 1 pint French Brandy, 0,23 1 quart Cherry Bounce, Thread and tape, 2 Thimbles, 0,33 0,18 0,04 1 To a cotton Coverlet delivered Sarah Brad ford, by your written order, dated 14, Jan. 5151 1 By I barrel containing cider sold and deliv- Anthony Billings, 10 1 To cash per his order to George Gilbert, Entered. 058 Dr. 2422 Cr. $4,48 1,03 1 By amount of his shoe account, Entered. Samuel Green, 2 By amount due for 12 months New- 4 Spelling books at 20 cts. for chil- 1 Daboll's Arithmetic, for my son 2 Blank Writing books at 124 cents, Entered. 2 Entered. Notes payable, -24 Cr. $2,00 0,80 0,42 381 Cr. By my note of this date endorsed by Ephraim -28 Jonathan Curtis, 2 To an old bay horse, a four wheeled waggon, and half worn harness, Samuel Green, 2 To cash in full, 4800 Dr. $23,00 Entered. Entered. Albany, April 6, 1822. Anthony Billings, 1 To 2 tons of Hay at $11,25, Entered. 1 Entered Amount of order dated March 26th, Hire of my waggon and horse to ·12 Thomas Grosvenor, 26/04 Cr. By his order on Theodore Barrell, New- Anthony Billings,. 6800 Dr. 1 To 1 hogshead Rum from Theodore Barrell, Cash received from said Barrell for $50,00 18,00 68,00 -18 Entered. Jonathan Curtis, Cr. 2 By a coat $14,75, pantaloons $5,00, 1975 1 By garden seeds of various kinds, $0,56 1 pair of thick shoes for Joseph Has 1 To 1 pair shoes, 29th April, from Anthony Anthony Billings, 54100 Entered. Anthony Billings, Dr. 1 By his acceptance of my order in favor of 1To amount of my order on Thomas Grosvc Entered. nor, -Sept. 24 Notes payable, 5400 Dr. 4300 2 To cash paid for my note, to D. Mason, The foregoing example of a Day Book, may stilice 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 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 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 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 names of every person with whkosa you have accounts, in the Leger, with the number of this page waIA, accounts are. |