*JEREMIAH GOODALE, Albany, January 1, 1822. Entered. Joseph Hastings, Cr. 1 By 3 months' wages, at $6 a month, due this date, Entered. Samuel Stacy, Dr. Entered. 18 00 150 Dr. 1 To my order for goods out of the store of Anthony Joseph Hastings, Billings, 1 To the frame of a house completed and raised this Dr. 1 By his team at sundry times, carrying manure on my farm, Thomas Grosvenor, -25 Dr. 1 To 48 window sashes delivered at his Glover Farm,{ Entered. 5164 7 do. of William, my hired man, laying) * There put the name of the owner of the book, and first date. Thomas Grosvenor, Cr. 350 Dr. 350 Dr. 1 To 3 days' work of myself on your fence at $1,25 3 days' do, my man Wm. on your stable and 3,75 2,52 2 pr. brown yarn stockings, at 42 cts. 0,84 711 Edward Jones, Cr. -24 1 By 4 months' hire of his son William at $10 a month, 40,00 1 To my draft on Thomas Grosvenor, Dr. 38/00 1 To a cotton Coverlet delivered Sarah Bradford, by Dr. Entered. Thomas Grosvenor, Cr. 1 By 1 barrel containing Cider sold and delivered to Anthony Billings, 10 Entored. 1 To cash per his order to George Gilbert, Peter Daboll, 15 1 By amount of his Shoe account, Yarn received from him for the balance of his account, Entered. Samuel Green, 2 By amount due for 12 months New-London Gazette, Cr. $2 00 4 Spelling Books, at 20 cents, for children, date, endorsed by Ephraim Dodge, at 6 months, for a yoke of Oxen bought Jonathan Curtis, 2 To an old bay Horse, A four wheeled Wagon, and half worn 48,00 Dr. $23 00 6 Entered. Albany, April 6, 1822. Anthony Billings, 1 To 2 tons of Hay, at $11 25, Entered. Hire of my wagon and horse to bring Thomas Grosvenor, Dr. $22 50 0 54 3 00 26.04 Cr. 1 By his order on Theodore Barrell, New-London, for Entered. 68 dollars, Anthony Billings, 1 To 1 hogshead Rum from Theodore Barrell, Cash received from said Barrell for balance Cr. 2 By a coat $14,75, pantaloons $5,00, 1975 1To mending your cart by my man William, Setting 6 panes of glass, and finding glass, 2 To a yoke of Oxen, at 60 days' credit, 1 By Garden Seeds of various kinds, 1 pair of thick Shoes for Joseph Hastings, $1 00 0 58 0 66 2/24 -25 Dr. 60,00 -29 Albany, May 3, 1822. Entered. Theodore Barrell, New-London, 2 To 16 cheese, 308 lbs. at 5 cents, 217 lbs. of butter, at 15 2-3 cts. 24 lbs. of honey, at 12 cents, 1 To 1 pair shoes, 29th April, from Anthony Billings, Entered. Anthony Billings, 12 1To 84 bushels of seed potatoes, at 33 1-3 125 Dr. $28 00 1 By 4 months wages, at 7 dollars, Theodore Barrell, 20 2 By cash in full of all demands, Thomas Grosvenor, -25 1 By his acceptance of my order in favour of Anthony Entered. Billings, Anthony Billings, Sept. 24. 1 To amount of my order on Thomas Grosvenor, 2 To cash paid for my note to D. Mason, The foregoing example of a Day Book, may suffice to give a good idea of the way in which it is proper to make the original entries of all debt and credit articles. Anoher 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 lett, 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 neces mary to sum up the two columns, and to subtract the smaller amount from the greater, the remainder will be the balance. 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 #gure 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 whom you have accounts in the Seger, with the number of the page where the accounts are. |