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all the accounts entered in the Day Book. No erabures should ever be made in the account books. When an error is discovered, if it be in favor of the customer he should be charged with the amount, and if against him, he should be credited with the amount. In posting the account of Jared Nowton, a mistake was made against him of $21,26, which was rectified by crediting him with the amount.

When a charge is entered on the wrong side of the book, as when a person is charged with that for which he ought to have been credited, twice the amount must be entered on the other side of the book to make the account right.

Every Leger should have an Index, where the namos of all persons, who have accounts in the Leger, should be ar. ranged in alphabetical order.

When a Leger is filled, all the accounts are balanced, and when we transfer the balances to a new Leger, we charge "To balance from Leger A, page"

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Dodson, Jolan 1 McNeill, John 11 Patch, Chas 1

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Jones, Henry ! Newton, Jared 1 Wella, Wm. 1 Jodson, Daniel 1!

Wilson; George 1 1

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Edward P. Nizon, New York, June 1, 1833.

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Edward P. Nixon, New York, June 1, 1833

1833. D. B.

Cr.
June 5. 2. By cash $100 : his note $12,20

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1833.

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CASII BOOK.
This book records the amount of Cash received and quid out oach day.

The Casu is made Dr. to tho amount of cash on hand, at the commencement of each day, and to all
What is receivod during the day, and credited with the amounts paid out and with the balance on hand.
Dr.
CASZI,

Cr.
* fots|| 1833.
Inne 1.
To Cash on hand,
327|27||June 6. By rent for house,

427 18
6. J. Patrick,

47 15

20.
Thomas Tappan,

12.90
9. P. Weeks,
12509 July 1. Merchandise bought,

512 10
July 3.
R. Lowndes,

8212 ,, 9. Exponses to Boston,

80 13 10. T. Ames,

450.81 25. Cash on hand,

113 1032 41

1032 44 Cash on hand,

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The following is a very convenient form for book koeping, and requires but a single book. It is probably the best form for farmers and mechanics. J. Bell,

Dr.
J. Bell,

Cr.
1833.

1833. June 1. To 5 cords of wood at $1,75

July 6. By shoeing horse, per cord,

8175 10. By mending plough, 6. To one day's work,

20. By ironing wagon, July 9. To 4bu. of rye at 62 cents,

248|Aug. 1. By Cash to balance, 12 23

1100

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