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Dr.
$22 50

Albany, April 6, 1822.
Entered. Anthony

Billings,
1 To 2 tons of Hay, at $11 25,
Ainount of order dated March 26, 1822,

in favour of Fanny White, paid in 1
pair yarn stockings,
Hiro of my wagon and horse to bring

sundry articles from Providence, 3d
of this nionth,

0 54

3 00

26.04

-12Entered. Thomas Grosvenor,

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

68 dollars,

68100

Entered. Anthony Billings,

Dr.
1 To 1 hogshead Rum from Theodore Barrell,

100 gals. at 50 cents,
Cash received from said Barrell for balance

due on Thomas Grosvenor's order, 18 00

$50 001

68|00

19/75

18Entered. Jonathan Curtis,

Cr.
2 By a coat $14,75, pantaloons $5,00,
Entered. Thomas Grosvenor,

Dr.
1 To mending your cart by my man William, $100

Paid Hunt for blacksmith's work on your
cart,

0 58
Setting 6 panes of glass, and finding glass, 0 66

2/24

60100

-25Entered! John Rogers,

Dr. 2 To à yoke of Oxen, at 60 days' credit,

-29 Entered. Anthony Billings,

Cr.
1 By Garden Seeds of various kinds,

$0 56
1 pair Boots, myself, $4,00, and 1 pair for
John, $3,50,

7 501
1 pair of thick Shoes for Joseph Hastings, 1 25
Tea, Sugar, and Lamp Oil, per bill, 0 68

9 99

Entered. Notes Payable,

2 By my note to Isaac Thompson, at 6 months,

Cr.

9000

Dr.

$ ct.

Albany, May 3, 1822. Entered. Theodore Barrell, New-London,

2 To 16 cheese, 308 lbs. at 5 cents,

217 lbs. of butter, at 15 2-3 cts.
24 lbs. of honey, at 12 cents,

$15 40

34 00
3 00

52 40

1|25

-8 Entered. Joseph Hastings,

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

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 60 Cash,

14 00

43160

3150

.

15 Entered. Joseph Hastings,

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

-20 Entered. Theodore Barrell,

Cr. 2 By cash in full of all demands,

-25Entered. Thomas Grosvenor,

Cr.
1 By lis acceptance of iny order in favour of Anthony

Billings,

52 40

5400

54 00

Entered. Anthony Billings,

Dr. 1 To amount of my order on Thomas Grosvenor,

- Sept. 24 Entered. Notes Payable,

Dr. 2 To cash paid for my note to D. Mason,

48100

The foregoing example of a Day Book, may suflica to give a good idea of the way in which it is proper to inake the original entries of all debt and credit articles, Ano. ther small book should next be prepared, according to the following form, terined the book of Accounts, or Leger. Into this book must be posted the whole contents of the Day Book; care being taken that every art:cle be carried to its corresponding title the debt amounts to be entered in the leit, 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 neces. wary 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, op: posite 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 brank page at the beginning or end of the Leger, an alphabetical index should ve 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.

Dr.

Joseph Hastings. 1822. Jan'y. 5 To my order on Anthony Billings for goods,

26 2 shirts of Anthony Billings, Feb'y 12 My order on Thomas Grosvenor, May 1 81 1 pair shoes. 29th April, from A. Billings,

11150 2116 3150 1/25

Dr.

Samuel Stacy

$ ct.

1822. Jan'y

5/To 2 weeks' wages of my daughter, at 75 cents a

week,

150

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

10 Cash paid your order in favour of G. Gilbert, April 6 Sundries,

12 ditto, May 12 ditto,

My order on Tiomas Grosvenor,

$ ct.

175 24132 26/01 68,00 43160 5400

25

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1822. Jan'y

1 By 3 months' wages due this day, at $6, May |15| 41 months' wages, at $7,

$ fct. 1800 31150

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Jan'y

1822.

5 By my order in favour of Joseph Hastings,

26 Sundries, Feb’y 28 ditto, April 29 ditto,

$ lct. 1150

3 62 355 993

Cr.

Judge of County Court, Feb’ý 12 By ny order in favour of Joseph Hastings,

24 My draft in favour of Edward Jones, March 1! Cash paid me this day,

1 empty cider barrel, April 12 Amount of your order on Theodore Barrell, May 25/ My order in favour of Anthony Billings,

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Labourer,
1822.
Jan'y 18 By team hire at sundry times,
Feb'y [18] 4 months' hire of his son William, at $10,

$ ct.

5 64 40100

Cr.

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& lct. 5151

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$ cl.
23100
42100

Dr.

Jonathan Curtis.
1822.
March 28 To a bay horse,

A wagon and harness,
Dr.

John Rogers.
1822.
April To 1 yoke of oxen at 60 days' credit,

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May 31To 16 cheese, weight 308 lbs. at 5 cents,

217 Ibs, butter at 15 2-3 cents,
24 lbs. honey at 12), cents,

$15/40
34100

3,00

5240

INDEX TO THE LEGER.
B.

H.
Barreil, Theodore,

2 Hastings, Joseph,
Billings, Anthony,

PAGE

PAGE

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