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INTRODUCTION.

SCHOLARS, maie and female, after they have acquired a sufficient knowledge of Arithmetic, especially in the fundamental rules of Addi. tion, Subtraction, Multiplication, and Division, should be imstructed in the practice of Book Keeping. By this it is not meant to recom. mend that the son or daughter of every farmer, mechanic, or shop keeper, should enter deeply into the science as practised by the mer. chant engaged in extensive business, for such study would engross a great portion of time which might be more usefully employed in acquiring a proper knowledge of a trade, or other employinent.

Persons employed in the common business of life, who do not keep regular accounts, are subjected to many losses and inconveniences; to avoid which, the following simple and correct plan is recommend. ed for their adoption.

Let a small book be made, or a few sheets of paper sewed toge ther, and ruled after the examples given in this system. In the book, termed the Day Book, are duly to be entered, daily, all the transactions of the master or mistress of the family, which require a charge to be made, or a credit to be given to any person. No article thus subject to be entered, should on any consideration be deferred till another day. Great attention should be given to write the transaction in a plain hand; the entry should mention all the particulars ne. cessary to make it fully inderstnod, with the time when they took place; and if an article be delivered, the name of the person to whom delivered is to be mentioned. No scratching out may be suffered : because it is sometimes done for dishonest purposes, and will weaken or destroy the authority of your accounts. But if, through mistake, any transaction should be wrongly entered, the error must be rectified by a new entry; and the wrong one may be cancelled by writing the word Error in the morgin.

A book, thus fairly kept, will at all times show the exact state of a persons affairs, and have great weight, should there at any time bea necessity of producing it in a court of justice,

*JEREMIAH GOODALE, Albany, January 1, 1822. Entered. Joseph Hastings,

Cr. $ ct. 1 By 3 months' wages, at $6 a month, due this date, 1800 Entered. Samuel Stacy,

Dr.
1 To 2 weeks' wages of my daughter Ann, spinning
yarn, at 75 cents a week, ending this day,

1/50 Entered. Joseph Hastings,

Dr.
1 To my order for goods out of the store of Anthony
Billings,

1150

1150

.

10000

5 64

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Entered. Anthony Billings,

Cr. 1 By my order in fuvour of Joseph Hastings,

-15Entered. Thomas Grosvenor,

Dr.
1 To the trame of a house completed and raised this

day on his Glover Farm, so called, 4000 feet at 25
cents per foot,

-18Entered. Edward Jones,

Cr.
1 By his team at sundry times, carrying manure on
my farm,

05 Entered. Thomas Grosvenor,

Dr.
1 To 48 window sashes delivered at his Glover Farm,
so called, at $1,00

$48,00
Setting 500 panes of glass by my son John,
at 1. cents,

7,50
10 days' work of myself finishing front room,

at $1,25 a day,
7} do. of William, my hired man, laying
the kitchen floor and hanging doors, at

6,30
84 cents a day,

-25Entered. Anthony Billings,

Cr. 1 By 2 galls, molasses, at 36 cts. per gall.

0,72 4 yds. of India Cotton, at 18% cents,

0,74 2 flannel shirts to Joseph Hastings, 2,16

12,50

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7430

3162

Entered. Joseph Hastings,

1 To 2 shirts of A. Billings,

Dr.

2,16

* There put the name of Lie owrier oj the book, and first date.

3150

3.50

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

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

Dr. 1 To my order on T. Grosvenor,

-16Ertered. Thomas Grosvenor,

Dr. 1 To 3 days' work of myself on your fence at $1,25 por day,

3,75 3 days' do. my man

stable and finishing off kitchen, at 84 cts.

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

Win. on your

.

7/11

40100

-13Entered. Edward Jones,

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

-24Entered.) Edward Jones,

Dr. 1 To my draft on Thomas Grosvenor,

38.00

Cr.

38.00

Entered. Thomas Grosvenor,
1 By my draft in favour of E. Jones,

-28Entered. Thomas Grosvenor,

1 To the frame of a barn,

Dr.

75.00

Cr.

Entered. Anthony Billings,

i For the following articles,

14 lbs. muscovado sugar at $12 pr cwt.
1 large dish,
6 plates,
4 cups and saucers
1 pint French Brandy,
1 quart Cherry Bounce,
Thread and tape,
2 Thimbles,
1 pair Scissors,
1 quire paper,
Wafers, 4; ink, 6; 1 bottle, 8;

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Entered. Peter Daboll,

Dr.
1 To a cotton Coverlet delivered Sarah Bradford, by

your written order, dated 14 Jan.

551

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

1 By cash paid me this date,

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Entered. Anthony Billings,

Dr.
1 To one barrel of Cider,

$1 17
1 barrel containing the same, (from Tho-
mas Grosvenor,)

0 58

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Entered. Thomas Grosvenor,

Cr.
1 By 1 barrel containing Cider sold and delivered to
Anthony Billings,

10

Entered. Anthony Billings,

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

-15Entered. Peter Daboll,

Cr.
1 By amount of his Shoe account,
Yarn received from him for the balance of
his account,

1

2132

5,51

Cr.

$200

Entered. Saingel Gr.

2 By amount due for 12 months New-London

Gazette,
4 Spelling Books, at 20 cents, for children, o 80
1 Daboil's Arithinetic, for my son Samuel, 0 42
2 blank Writing Books, at 12 cents, 0 25
1 quire of Letter Paper.

0 34

14 3'81

40,00

.

-24
Entered.
Notes Payablc,

Dr.
2 By my note of this date, endorsed by Ephraim

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

-28Entered. Jonathan Curtis,

Dr.
2] To an oid bay Horse,

$23 00
A four wheeled Wagon, and half
Harness,

42 00

worn

6500

Dr.

Entered. Samuei Green,

? To cash in full,

381

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