1 By his order on Theodore Barrell, New- Anthony Billings, 26.04 68,00 Dr. 1 To 1 hogshead Rum from Theodoro Barrell, Cash received from said Barrell for balance due on Thomas Grosy e Eatered. Entered $50,00 18,00 68 00 Cr. 1975 Dr. $1,00 0,58 0,66 224 Dr. 6000 Cr. 2 To a yoke of oxen, at 60 days' Credit, -29 1 By garden seeds of various kinds, $0,56 Notes payable, 2 By my note to Isaac Thompson, at 6 months, 9000 Albany, May 3, 1322. Entered. Theodore Barrell, New-London, Entered. Entered. 217 lbs. of butter, at 15 2-3 cents, 34,00 Joseph Hastings, 3,00 5240 Dr. 1 To 1 pair shoes, 29th April, from Anthony Billings, Anthony Billings, -12 1125 Dr. 1 To 84 bushels of seed potatoes, at 33 1-3 Anthony Billings, 1 By his acceptance of my order in favor of Dr. 1 To amount of my order on Thomas Grosve 54,00 5400 Dr. 4800 2 To cash paid for my note, to D. Mason, 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 are. $ C. March 24 By my note to Daniel Mason, at 6 months, endorsed by Ephraim Dodge, April 29. Do. Isaac Thompson, at 6 months, 48 00 9000 A hired lad 1822. Jan'y. 1By 3 months' wages due this day at $6, Farmer, Merchant, 1822. Jan'y. 5 By my order in favor of Joseph Hastings, 23 Sundries, Judge of County Court, Fy. '22 12 By my order in favor of Joseph Hastings, 24 March 1 1 empty cider barrel, Amount of your order on Theodore Barrell, Cr. $3150 38 00 75,00 158 6800 54 00 1822. Labourer, Jan'y. 18 By team hire at sundry times, 18 By Feb'y.1181 4 months' hire of his son William at $10, 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 1 pair shoes, 29th April, from A. Billings, 125 Jan'y. 5 To 2 weeks? wages of my daughter at 75 5T $C. 150 Dr. 1822. cents a week, Anthony Billings, C. March 4 To 1 barrel of cider and barrel, 10 Cash paid your order in favor of G. Gilbert 24 32 |