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*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.
1 To 2 weeks' wages of my daughter Ann, spinning
yarn, at 75 cents a week, ending this day,

Entered.

18 00

150

Dr.

1 To my order for goods out of the store of Anthony

Joseph Hastings,

Billings,

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1 To the frame of a house completed and raised this
day on his Glover Farm, so called, 4000 feet at 2

Dr.

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1 By his team at sundry times, carrying manure on

my farm,

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Thomas Grosvenor,

-25

Dr.

1 To 48 window sashes delivered at his Glover Farm,{
so called, at $1,00

Entered.

5164

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7 do. of William, my hired man, laying)
the kitchen floor and hanging doors, at 6,30
84 cents a day,

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* There put the name of the owner of the book, and first date.

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Thomas Grosvenor,

Cr.

350

Dr.

350

Dr.

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

3 days' do, my man Wm. on your stable and
finishing off kitchen, at 84 cts.

3,75

2,52

2 pr. brown yarn stockings, at 42 cts.

0,84

711

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Edward Jones,

Cr.

-24

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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

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1 To a cotton Coverlet delivered Sarah Bradford, by
your written order, dated 14 Jan.

Dr.

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Entered.

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Thomas Grosvenor,

Cr.

1 By 1 barrel containing Cider sold and delivered to

Anthony Billings,

10

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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.

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Samuel Green,

2 By amount due for 12 months New-London

Gazette,

Cr.

$2 00
0 20

4 Spelling Books, at 20 cents, for children,
1. Daboll's Arithmetic, for my son Samuel, 0 42

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date, endorsed by Ephraim

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

Jonathan Curtis,

2 To an old bay Horse,

A four wheeled Wagon, and half worn

48,00

Dr.

$23 00

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6

Entered.

Albany, April 6, 1822.

Anthony Billings,

1 To 2 tons of Hay, at $11 25,
Amount of order dated March 26, 1822,
in favour of Fanny White, paid in 1
pair yarn stockings,

Entered.

Hire of my wagon and horse to bring
sundry articles from Providence, 3d
of this month,

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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,

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Anthony Billings,

1 To 1 hogshead Rum from Theodore Barrell,
100 gals. at 50 cents,

Cash received from said Barrell for balance
due on Thomas Grosvenor's order,

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Cr.

2 By a coat $14,75, pantaloons $5,00,

1975

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1To mending your cart by my man William,
Paid Hunt for blacksmith's work on your
cart,

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

1 pair of thick Shoes for Joseph Hastings,
Tea, Sugar, and Lamp Oil, per bill,

$1 00

0 58

0 66

2/24

-25

Dr.

60,00

-29

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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,

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1 To 1 pair shoes, 29th April, from Anthony Billings,

Entered.

Anthony Billings,

12

1To 84 bushels of seed potatoes, at 33 1-3

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125

Dr.

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$28 00
1 60
14 00

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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.

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1 To amount of my order on Thomas Grosvenor,

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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.

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