1 1 By my order in favour of Joseph Hastings, Entered. 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 1 By 1 barrel containing cider sold and deliv- Batered. Entered. Entered. 058 Peter Daboll, 1 To cash per his order to George Gilbert, 1 By amount of his shoe account, 2432 15. Cr. $4,48 1,03 551 2 Entered. 2 Blank Writing books at 12 cents, 0,25 Notes payable, -24 0,34 381 Cr. By my note of this date endorsed by Ephraim -28 Jonathan Curtis, 2 To an old bay horse, a four wheeled waggon, and half worn harness, 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, $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 By his order on Theodore Barrell, New- 1 To 1 hogshead Rum from Theodore Barrell, Cash received from said Barrell for 2604 6800 Entered. Entered. $50,00 2 By a coat $14,75, pantaloons $5,00, 1 To mending your cart by my man Wil liam, Paid Hunt, for blacksmith's work on Setting 6 panes of glass, and finding your cart, glass, 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 thick shoes for Joseph Has 2 By my note to Isaac Thompson, at 6 months, 9000 Entered. Entered. Albany, May 3, 1822. Theodore Barrell, New-London, Dr. Entered. Entered. Joseph Hastings, 8 Dr. 1 To 1 pair shoes, 29th April, from Antho- -12 Anthony Billings, Dr. 1 To 84 bushels of seed potatoes, at 33 1-3 5240 *125 $28,00 43 60 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 Anthony Billings, 5400 Dr. 1 To amount of my order on Thomas Gros 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. Feby. 12 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 Jany. 5 To 2 weeks' wages of my daughter at 75 cents a week, 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, May 12 ditto. Dr. 1822. Thomas Grosvenor, 26 04 68 00 43 60 54100 |