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$0.

Albany, April 6, 189
Entered. Anthony Billings,

Dr.
1 To 2 tons of liay 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,

2604

.

-12

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68,00

Eatered. Thomas Grosvenor,

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

London for 68 dollars,
Entered Anthony Billings,

Dr.
1 To 1 hogshead Rum from Theodoro 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 $5,00,

6800

1975

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Entered. Thomas Grosvenor,

Dr.
1 To mending your cart by my man Wil-
liam,

$1,001
Paid Hunt, for blacksmitu's wurk on
your cart,

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

0,66

-25 Entered. John Rogers,

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

2 24

60.00

Entered. Anthony Billings,

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

1 pair of boots, myself, $1,00, and í
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

999 Egtered. Notes payable,

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

.

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4360

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Albany, May 3, 1329.
Portered. Theodore Barrell,

New-Lundur,
2 To 16 cheese, 308 lbs. at 5 cents, $15,40

210 lbs. of butter, at 15 2-3 cents, 34,00
24 lbs. of honey, at 125 cents, 3,00

52 40 Entered. Joseph Hastings,

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

1125

-12 Entered. Anthony Billings,

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

$28,00 8 pair mittens at 20 cents,

1,001 Cash,

14,00

-15 Entered. Joseph Hastings,

Cr. 1 By 4 months wages at 7 dollars,

3150

20Entered. Thcoxlore Barrell,

Cr. 2 By cash in full of all demands,

52140

-25Entered. Thomas Grosveno:-,

Cr.
1 By his acceptance of my order in favor of
Anthony Billings,

5400 Entered. Anthony Billings,

Dr.
1 To amount of my order on Thomas Grosve-
nor,

5400 Entered. Notes payable,

Lr. 2 To cash paid for my note, to D. Mason, 48100 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 he prepared, according to the following forun, termed the book of Accounts, or 'Leger. Into this brok 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 posied 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 whoma you have accounts, in tho Leger, with the number of tie pace where the accounts are.

--Sept. 24

New London,

Cr.

1822.
March 15 By sundries,

$c 331

Cr.

$ c.

1892.
March 24 B; my note to Daniel Mason, at 6 months,

endorsed by Ephraim Dodge, April (29). Do. Isaac Thompson, at 6 months,

4800 9000

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What is the state of the following Accounts. Joseph Hastings, Due Joseph Hastings, Samuel Stacy,

Edward Jones, Anthony Billings,

-Notes Payable, Thomas Grosvenor, Samuel Stacy, owes, Edward Jones,

Anthony Billings owes, Notes Payable,

Thomas Grosvenor owes, Jonathan Curtis, Jonathan Curtis owes, John Rogers,

HJohn Rogers owos,

Answers.

$31,09

7,64 90,00

1,50 189,05 19,57 45,25 60,00

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1822.
Jan'y. 1 By 3 months' wages due this day at $6,
May 41 months' wages at $7,

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Janly1 stBy my onder in favor of Jozeph Hastings,

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1822.

tBy

23 Sundries, Feb'y.1281

ditto. April 29 ditto

1150

3 62 3 55 9.99

Judge of County Court, Cr. F'y. '2212 By my order in favor of Joseph Hastings, $350

124 My draft in favor of Edward Jones, 39100 March 1 Cash paid me this day, .

75,00 1 empty cider barrel,

158 April 12 Amount of your order on Theodore Barrell, 6800 May 125 My order in favor of Anthony Billings, 5400

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1822.
Jan'y. 18 By team hire at sundry times,
Feb’y.1181 4 months' hire of his-son William at $10,

$ C.

5 64 40100

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Dr.

Joseph Hastings, 1822.

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

2,16 Feb’y. 12 My order on Thomas Grosvenor,

350 May 18 1 pair shoes, 29th April, from A. Billings, 1 25

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1822. /
Jan'y. 5 To 2 weeks? wages of my daughter at 75

cents a week,

$C. } 150

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Dr.

Anthony Billings, 1822. March 4 To 1 barrel of cider and barrel,

1 75 10 Cash paid your order in favor of G. Gilbert 24 32 April 6 Sundries,

2604 12 ditto.

68100 May 12 ditto.

43 60 125 My order on Thomas Grosvenor,

54100

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