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POKY OF A DAY BICI.

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Albany, February 12, 1822. Entored. Thomas Grosvenor,

Cr. 1|By my order in favour of Joseph Hastings, Enterod. Joseph Hastings,

Dr. 1 To my order on T. Grosvenor,

-16Enterod. 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 84 cts.

2,521 2 pr. brown yarn stockings, at 42 cts. 0,84)

Entered. Anthony Billings,

Dr. 1 To one barrel of Cider,

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

0 58

350

711

-18 Enterod. Edward Jones,

1 By 4 months' hiro of his son William at $10 a month,

Entered. Thomas Grosvenor,

Cr. 1 By 1 barrel containing Cider sold and delivered to

Anthony Billings, Entered. Anthony Billings,

Dr. 1 To eash per his order to George Gilbert,

-15Entored.) Daboll,

Cr. 1 By amount of his Shoe account,

$4 48 Yarn received from him for the balance of

10.

44,00

Dr.

38,00

Cr.

3800

Dr.

75100

Entered. Bdward Jones,

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

-28Entored. Thomas Grosvonor,

1 To the frame of a barn, Entored. Anthony Billings, 1 For the following

articles,
14 lbs, muscovado sugar at $12 pr cwt.
1 large dish,
6 plates,

cups and saucers
1 pint French Brandy,
1 quart Cherry Bounce,
Thread and tape,
2 Thimbles,
1 pair Scissors,
1 quire papar,
Wafers, 4; ink, 6; 1 bottle, 8;

Entered. Samuel Green,

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

$200 at 20 1 Daboll's Arithmetic, for my son Samuel, 0 42 2 blank Writing Books, at 124 cents,

02: 1 quire of Letter Paper,

03

Cr.

1,50) 0.23 0,30 0,20 0,17 0,33 0,18 0,04 0,17 0,25 0,181

Entered. Notes Payable,

Dr. 2 By my note of this date, cndorsed by Ephrai

Dodge, at 6 months, for a yoke of Oxen boug!

of Daniel Mason, at Lebanon, Entered. Jonathan Curtis,

Dr. 2. To an old bay Ilorse,

A four whecled Wagon, and half worn
Harness,

355

Entored.
Peter Daboll,

Dr.
1 To a cotton Coverlet delivered Sarah Bradford, by

your written ordor, dated 14 Jan.

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$ ct. 7500

1175

0:58

e Writing Books, at 12 cents,

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

Cr. 1 By cash paid me this date, Entered. Anthony Billings,

Dr.
1 To one barrel of Cider,

$1 17
1 barrol containing the same, (from Tho
mas Grosvenor,)

0 581 Entoncd. Thomas Grosvenor,

Cr.
1 By 1 barrel containing Cider sold and delivered to
Anthony Billings,

-10 Entered. Anthony Billings,

Dr. 11 To cash per his order to George Gilbert,

15Entored. Peter Daboll,

Cr.
1 By amount of his Shoe account,

$4 481
Yarn received from him for the balance of
his account,

10. Entered. Samuel Green,

Cr.
2 By amount due for 12 months New-London

Gazette,
4 Spelling Books, at 20 cents, for children, o 80
i Daboll's Arithinetic, for my son Samuel, 0 42
2 blank

0 25
1 quire Paper,

0 34

24/32

5151

$2 00

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-24 Entered. Notes Payable,

Dr.
2 By my note of this date, endorsed by Ephraim

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

-28
Entered. Jonathan Curtis,
2 To an old bay Ilorse,

$23 00 A four wheeled Wagon, and half worn Harness,

42 001

Dr.

65.00

Dr.

Entered. Samuel Green,

To casli in full,

3181

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$154 34 od 30

Entered. Joseph Hastings,

Dr. 1 To 1 pair shoes, 29th April

, from Anthony Billings, Entered. Anthony Billings,

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

cents,
8 pair mittons, at 20 cents,
Cash,

14 00

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The foregoing example of a Day Book, may puffice to give a good ide o me which it is proper to make the original entries of all debt and credit artid her small book should next be prepared, according to the following form, book of Accounts, or Leger, Into-this book must be posted the whole conte Day Book; care being taken that every article be carried to its correspon the debt amounts to be entered in the leit, and the credit in the right hand pai should it at any time be required to know the state of an account, it will onl wary lo sum up the two columns, and to subtract the sznaller amount from the remainder will be the balance, posite the article, to note the same in the margin of the Day Book, by writi

When an article is posted from the Day Book into the Leger, it will be
Entered, or making two parallel strokes with the pen ; to which should be
Agure denoting the page in the Leger where the account is,

On a blank page at the beginning or end of the Leger, an alphabetical be
bo wiltten, containing the names of every person with whom you have sco
beger, with the number of the page wlucre ile accounts are.

Albany, Alay 3, 1822.
Entered. Theodore Barrell, New-London,

2 To 16 checse, 308 lbs. at 5 cents,

217 lbs. of butler, at 15 2-3 cts.
24 lbs. of honey, at 12 cents,

Dr.
$15 40)
34 00
3 00

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-8-
Entered.) Joseph Hastings,

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

-12-
Entered. Anthony Billings,

Dr.
1 To 84 bushels of seed potatoos, at 33 1-3

cents,
8 pair mittens, at 20 cents,

1 60
Cash,

14 00

$28 00

43/60

3150

52 40

-15Eatered. Joseph Hastings,

Cr. 1 By 41 months wages, at ng dollars,

-20Enterod. Thcodore Barrell,

Cr. 2)By cash in full of all demands,

-25.
entered. Thomas Grosvenor,

Cr.
1 By his acceptance of my order in favour of Anthony

Billings,
Entered. Anthony Billings,

Dr.
1 To amount of my order on Thomas Grosvenor,

Sept. 24
Latered.) Notes Payable,

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

54.00

5400

4800

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. Anu. her small book should next be prepared, according to the following form, termed the look of Accounts, or Leger. Inio-this book must be posted the whole contents of the Day Book; care being taken that ercry article be carried to its corresponding title he debt amounts to be entered in the leit, 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 necas mary to sum up the two columns, and to subtract the smaller amount from the granter, the remainder will be the balance.

When an article is posted from the Day Book into the Leger, it will be proper, op. posite 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 Rgure denoting the page in the Leger where the nccount 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 ip the Seger, with the number of the page whicre the accounts abs.

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munches; and under 8 inches, stands 12 inches : now 36 and 18 make 48, the Answer'in inches; and 48--124 feet, or just half a cord. * 3. Admit the breadth to be 3 feet 11 inches, and height 3 feet 9 inches; required the content.

Under 3 feet at top, stands 70; and under 9 inches, is 18 : 70 and 18, make B3--12–7 feet 4 inches, or 7 ft.'l qr. 2 inches, the answer.

Yrs.

TABLE I.

cent,

Showing the amount of £1, or $1, at 5 and 6 per cent. per

annum, Compound Interist, for 20 years. Yrs.15 per cent.6 per cent. Yrs,15 per

cent. 6

per
I 1,05000 1,06000 11 1,71034 1,89829
? 1,10250 | 1,12360 12 1,79585 2,01219

1,15762 | 1,19101 13 1,88565 2,13292
4 1,21550 1,26247 14 1,97993 2,26090
5 1,27628 1,33322 15 2,07893

2,07893 2,39655 6 1,34009 1,41851 16 2,182872,54727 7 1,40710 1,50363 17 2,29201 2,69277 81,47745 1,59384 182,40661

2,40661 2,85433 9 1,55132 1,68947 192,52695

3,02559 101,62889 1,79084 20 2,65329 3,20713

ANNUITIES.
TABLE II. TABLEIU.
Showing the amcunt of £l annui. Showing the present worth

ty, forborne for 31 years or un- of £l annuity, to cordia.
der, at 5 and 6 per cent. compound ve for 31 years, al 5 and
interest.

6 per cent compound ist.
5
6
5

6 1. | 1,000000; 1,000000| 0,9523811 0,943396 ? | 2,050000 2,060000 1,859410 1,833393 33,152500 3,183600 2,723248 2,673012 : +4,310125 4,374616 3,545950 3,465106 5.1 5,5256311 5,637193 4,329477 4,212364 0 1 6,801913 6,975319 5,076692! 4,917324 78,142009 8,393838 5,786278 5,582381 8 | 9,549109,897468 6,463213 6,203194 9 111,02656411,491316 7,107822) 6,801692 10 12,577092 13,180770 7,721735 7,360087 11 11,206787 14,971643 8,306414 7,686876 12 15,917126116,869942 8,863252) 8,383844 13 17,712982 18,882138 2,3935731 8,852683 14 19,59863221,015066 3,898641 9,294984 15 21,578564|23,275963|10,379658 9,712249 16 123,657492|25,672528||10,837769|10,105895 17:|25,840366,28,21238011,27406610,477260 18 28,132385/30,905653 11,689587 10,827603 19 30,539004 33,759992| 12,085321|11,158116 20 33,065954/36,785592 12,462210 11,469921 21 35,719252;39,992727 12,821153 11,764077 22 |38,505214 43,392291||13,163003|12,041582 23 141,430475 46,995828 13,48857412,303380 24 44,501999 50,815578 13,798642 12,350357 25 47,727099 54,864512||14,093944|12,783356 2651,11345459,156382 14,3:5185 13,003186 27 154,669126:63,705765|14,643034 13,210534 28 158,40258368,528112||14,898127 13,406164 20 162,32271273,639798||16,141073|13,590-91

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VII. The weights of the coins of the United States.

prot. grs. Eagles,

11 6

Standard
Half-Eagles,

5. 15

Gold.
Quarter-Eagles,

2 197
Dollars,

17 8 Half-Dollars,

8 16

Standard
Quarter-Dollars,

4 8

Silver,
Dimes,

1 17
Half-Dimes,

204 Cents,

8 16

Copper.
Half-Cents,

4 8 The standard for gold coin is 11 parts pure gold, and one part alloy—the alloy to consist of silver and copper.

The standard for silver coin is 1485 parts fine to 179 parts akoy the alloy to be wholly copper.

30 106,43884779,058186||15,372451|13 764801 31 10,760790 84,801677||15,5928101324

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