.

4000

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

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

Dr.
.1 To my order on T. Grosvenor,

-16
Entered.
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 cents,

2,52
Entered. 2 pr.brown yarn stockings at 42 cts.0,84

-18
Entered. Edward Joncs,

Cr.
1 By 4 months' hire of his son William, at
$10 a month,

24
Entered. Edward Jones,

Dr. 1 To my draft on Thomas Grosvenor, Entered. Thomas Grosvenor,

Cr.
1 By my draft in favour of E. Jones,

28
Enterred.
Thomas Grosvenor,

Dr.
To the frame of a barn,
Entered. Anthony Billings,

Cr.
1 For the following articles,

141bs. Muscovado sugar at $12.per
cwt.

1,50
1 large dish,

0,23 6 plates,

0,30 4 cups and saucers,

0,20 1 pint of French brandy,

0,17 1 quart of Cherry bounce, 0,33 Thread and tape,

0,18 2 Thimbles,

0,04 1 pair Scissors,

0,17 1 quire paper,

0,25 Wafers, 4; ink, 6; i bottie, 8; 0,18

38

38

75 00

3 55

Entered. Peter Daboll,

Dr.
1 To a cotton coverlet delivered Sarah

Bradford, by your written order, dated
* 14, January,

551

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

Cr. 1 By cash paid me this date,

$C. 7500

Dr.

Entered. Anthony Billings,

1 To one Barrel of Cider,

1 barrel containing the same (from
Thomas Grosvenor,)

$1,17

175

058

7 Bntered. Thomas Grosvenor,

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

10Entered. Anthony Billings,

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

15 Entered. Peter Daboll,

Cr.
1 By amount of his shee account, 84,48

Yarn received from him for the bal-
ance of his account,

1,03

2432

5151

Entered. Samuel Green,

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

$2,00
4 Spelling books at 20 cts. for chil-
dren,

0,80
1 Daboll's Arithmetic, for my son
Samuel,

0,42 2 Blank Writing books at 124 cents, 0,25 1 quire of Letter Paper,

0,34

-24 Batered. Notes payable,

Cr.
2 By my note of this date endorsed by Ephraim

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

381

4800

Rntered. Jonathan Curtis,

Dr.
2 To an old bay horse,

$23,00
a four wheeled waggon, and half
worn harness,

42,00)

65100

Dr.

Lptered.

Samuel Green, . To cash in full,

3181

SC.

26104

68.00

Albany, April 6, 1822.
Entered. 1 Anthony Billings,

Dr.
1 To 2 tons of Hay at $11,25, $22,50

Amount of order dated March 26th,

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,

-12 Entered. Thomas Grosvenor,

Cr.
1 By his order on Theodore Barrell, New-

London for 68 dollars,
Entered Anthony Billings,

Dr.
1 To 1 hogshead Rum from Theodore Barrell,

100 galls. at 50 cents, $50,00
Cash received from said Barrell for

balance due on Thomas Grosve-
nor's order,

18,00

-18Entered. Jonathan Curtis,

Cr. 2 By a coat $14,75, pantaloons 85,00,

22 Entered. Thomas Grosvenor,

Dr. 1 To mending your cart by my man William,

$1,00
Paid Hunt, for blacksmith's work on
your cart,

0,58
Setting 6 panes of glass, and finding
glass,

0,661

-25Entered. John Rogers,

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

-29Entered. Anthony Billings,

Cr.
1 By garden seeds of various kinds, $0,56

1 pair of boots, myself, $4,00, and i
pair for John, $3,50,

7,50
1 pair of thick shoes for Joseph Has-
tings,

1,25 Tea, Sugar, and Lamp Oil, per bill, 0,68

6800

1975

2124

60/00

9/99

Entered. Notes payable,

alBy my note to Isaac Thompson, at 6 months,

9010

5240

1 26

Albany, May 3, 1822. Entered. Tbeodore Barrell, New-London, Dr.

2 TO 16 cheese 308lbs. at 5 cents, $16,40

217 lbs. of butter, at 15 2-3 cents, 34,00

24 lbs. of honey, at 121-2 cents, 3,00 Entered. Joseph Hastings,

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

-12Entered. Anthony Billings,

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

$28,00
8 pair wittens at 20 cents, 1,60
Cash,

14,00

-15Entered. Joseph Hastings,

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

-20Entered. Theodore 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,

.

43 60

31 50

5240

54 00

Entered. Anthony Billings,

Dr.
1 To amount of my order on Thomas Gros-

Venor,

54 00

Sept. 24

Entered. Notes payable,

Dr. 2 To cash paid for my note, to D. Mason, 48 100 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 noto 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 whnın you have accounts, io che Leger, with the number of the page were itie kecounts and

${C.

Dr.

Joseph Hastings,
1822.
Jan'y. To my order on Anthony Billings for goods,

126 2 shirts of Anthony Billings,
Feb'y. 12 My order on Thomas Grosvenor,
May 181 1 pair shoes, 29th April, from A. Billings,
Dr.

Samuel Stacy,

11 50 216 3 50 1/25

1822. ) Jan'y.

To 2 weeks' wages of my daughter at 75

cents a week,

$IC. 1150

Dr.

Anthony Billings, 1822.

$10. March 4 To 1 barrel of cider and barrel, alt.

175 101 Cash paid your order in favor of G. Gilbert 24 32 April 6 61 Sundries,

2604 12 ditto.

6800 May 12 ditto.

43/60 [25] My order on Thomas Grosvenor,

54100