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1

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1 By my order in favour of Joseph Hastings,

Entered.

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Dr.

3 50

Dr.

3,75

2,52

7/11

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

Edward Jones,

-18

Cr.

1 By 4 months' hire of his son William, at

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1 By 1 barrel containing cider sold and deliv-
ered to Anthony Billings,

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Batered.

Entered.

Entered.

058

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Peter Daboll,

1 To cash per his order to George Gilbert,

1 By amount of his shoe account,
Yarn received from him for the bal-
ance of his account,

2432

15.

Cr.

$4,48

1,03

551

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2

Entered.

2 Blank Writing books at 12 cents, 0,25
1 quire of Letter Paper,

Notes payable,

-24

0,34

381

Cr.

By my note of this date endorsed by Ephraim
Dodge, at 6 months, for a yoke of Oxen
bought of Daniel Mason, at Lebanon,

-28

Jonathan Curtis,

2 To an old bay horse,

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a four wheeled waggon, and half

worn harness,

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Entered.

Albany, April 6, 1822.

Anthony Billings,

1 To 2 tons of Hay at $11,25,

Entered.

1

Entered

Amount of order dated March 26th,

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$22,50

1822, in favour of Fanny White, 0,54||

paid in 1 pair yarn stockings,

Hire of my waggon and horse to

bring sundry articles from Provi- 3,00
dence, 3d of this month,

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By his order on Theodore Barrell, New-
London for 68 dollars,

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

Cash received from said Barrell for
balance due on Thomas Grosve-

2604

6800

Entered.

Entered.

$50,00

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

1 To mending your cart by my man Wil

liam,

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Paid Hunt, for blacksmith's work on

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Setting 6 panes of glass, and finding

your cart,

glass,

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John Rogers,

-25

Entered.

Entered.

2 To a yoke of oxen, at 60 days' Credit,

-29.

Anthony Billings,

1 By garden seeds of various kinds, $0,56
1 pair of boots, myself, $4,00, and I
pair for John, $3,50,

1 pair of thick shoes for Joseph Has

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2 By my note to Isaac Thompson, at 6 months, 9000

Entered.

Entered.

Albany, May 3, 1822.

Theodore Barrell, New-London, Dr.
2 To 16 cheese 308lbs. at 5 cents, $15,40
217 lbs. of butter, at 15 2-3 cents, 34,00
24 lbs. of honey, at 12 1-2 cents, 3,00

Entered.

Entered.

Joseph Hastings,

8

Dr.

1 To 1 pair shoes, 29th April, from Antho-
ny Billings,

-12

Anthony Billings,

Dr.

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

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5240

*125

$28,00
1,60
14,00

43 60

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31 50

Cr.

52140

Cr.

1 By 4 1-2 months wages at 7 dollars,

Entered.

Entered.

Entered.

-20-

Theodore Barrell,

2 By cash in full of all demands,

Entered.

Entered.

-25.

Thomas Grosvenor,

1 By his acceptance of my order in favour
of Anthony Billings,

Anthony Billings,

5400

Dr.

1 To amount of my order on Thomas Gros

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2 To cash paid for my note, to D. Mason,

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. Another 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 left, 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 necessary 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 figure 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 Leger, with the number of the page

where the accounts alo.

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Feby. 12
May 8

My order on Thomas Grosvenor,

1822.

$ C.

Jan'y. 5 To my order on Anthony Billings for goods, 1150 26 2 shirts of Anthony Billings,

2:16 350

1 pair shoes, 29th April, from A. Billings,

1/25

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Jany. 5 To 2 weeks' wages of my daughter at 75 cents a week,

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Dr.

1822.

Anthony Billings,

March 4To 1 barrel of cider and barrel,

$ C.

175

10 Cash paid your order in favor of G. Gilbert 24 32

25 My order on Thomas Grosvenor,

April 6

Sundries,

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May 12

ditto.

Dr.

1822.

Thomas Grosvenor,

26 04

68 00

43 60

54100

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