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PORN OP & LEOLA.

Dr.

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Joseph Hastings.
1822.
Jan'y

5 To my order on Anthony Billings for goods,

26 2 shirts of Anthony Billings,
Febʼy 12 My order on Thomas Grosvenor,
May 8! 1 pair shoes, 29th April, from A. Lillings,

$ Ich.
11150
2116
3150
1125

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Cr.

Dr.

Anthony Billings.
1822.
March 4 To 1 barrel of cidor, and barrel,

10 Cash paid your order in favour of G. Gilbert,
April 6 Sundries,

12 ditto,
May 12 ditto,

1251 My order on Thomas Grosvenor,

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11

ditto,

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Cr.

Merchant,
1822.
Jan'y 5 By my order in favour of Joseph Hastings,

26 Sundrios,
Feb'y 128 ditto,
April 29 ditto,

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$ Ict.
11/50
3,62
3 55
9/93

Cr.

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Judge of County Court,
Fob'y 12]By my order in favour of Joseph Hastings,

24 My draft in favour of Edward Jones,
March 1 Cash paid me this day,

1 empty cider barrel,
April 12 Amount of your order on Theodore Barrell,
May 125 My order in favour of Anthony Billings,

$3150
38\00
7500

58
68100
54100

Cr.

Labourer,
1822.
Jan'y 18 By team hire at sundry times,
Feb'y 1181 4 months' hire of his son William, at $10,

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1

INDEX TO THE LEGER.
B.

PAGE
Barrell, Theodore,

2 Hastings, Joseph,
Billings, Anthony,

J.
C.

Jones, Edward,
Curtis, Jonathan,

N.

Notes Payable,
D.
Daboll, Peter,

R.

Rogers, John,
G.
Grosvenor, Thomas,

1

S.
Gican, Samuch

2 Stacy, Samuel,

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2.

New-London.

Cr.

1822. March |15 By sundries,

$ Ict. 3181

Cr.

$ cl.

1822.
March |24|By my note to Daniel Mason, at 6 months, cndor-

sed by Ephraim Dodge,
April 29 Do. Isaac Thompson, at 6 months,

48100 9000

Cr.

Danbury

1822.

$ ct. 1475 5.00

April (18 By a coat,

A pair of pantaloons,

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What is the state of the following Accounts ?
Joseph Hastings, Due aseph Hastings,
Samuel Stacy,

Edward Joncs,
Anthony Billings,

Notes Payable,
Thomas Grosvenor,

as

Samuel Stacy owes,
Edward Jones,

Anthony Billings owos, -
Notes Payablo,

owes,
Jonathan Curtis,

Jonathan Curtis owes,
John Rogers.

John Rogers owes,

ANSWERS.

$31 09

in 64 90.00

1 50 189 05 19 57 45 25 60 00

A Farmer's Bill, or Account.

AUBURN, Oct. 21, 1822. Thomas Yates, Esq.

To John Mornington, Dr. 1822. Apri: 5. To 5 barrels Cider, at $2,00 20 bushels Potatoes, at 0,25

5,00 55 lbs. Butter, at

0,17

9,35 June 6. 1 ton of Hay,

10,00 July 15. 40 lbs, Cheese, at

0,08

3,20 2 cords of Wood, at 4,00

8,00

$10,00

.

.

Received the amount.

$37,55

JOHN MORNINGTON. N. B.--To prevent accidents, care should be taken not to receipt an account until it is paid.

A negotiable Note.

New Haven, March 21, 1822. Six months after date, I promise to pay to William Walter, or order, (at my house,). One Hundred Dollars, value received in two yoko of oxen,

JAMES HILLHOUSE. DIt is best to mention where the note shall be paid, and for what it is given. Without the words, " or order," a note is not negotiable.

A Receipt in full. Received, Hartford, May 22, 1822, of Theodore Barrell, Esq. Fifty two Dollars, in full of all demands.

GEO. GOODWIN. If the payment be not in full, write" on account." N. B.--For other useful forms, see the Arithmetick.

NOTE. The affectionate Instructor, who always feels a parental solicitudo for the permanent welfare of liis pupils, cannot in any way so much contributo to their success in life, with so little trouble, as to teach them to understand this abridged, complete and simple system of Book Keeping. It contains all the important principles of extended and expensive works on the science; all, in fact, that is necessary to be known by the Farmer, Mechanic, and Shopkeeper, relating to accounts; and yet with very little explanation and repeated copying and balancing the accounts, will be so fully understood and deeply impressed on the memory of scholars of common mind, as never to be forgot lon; while their knowledge of common arithmetick and practical pen. manship will thereby be greatly improved..

FINIS.

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