Εικόνες σελίδας
PDF
Ηλεκτρ. έκδοση
[blocks in formation]

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

[blocks in formation]

1 To 1 hogshead Rum from Theodore Barrell,
100 gals. at 50 cents,

68 00

Entered.

Entered.

Dr.

$50 00

Cash received from said Barrell for balance
due on Thomas Grosvenor's order,

18 00

68 00

-13

Jonathan Curtis,

Cr.

-22

Thomas Grosvenor,

cart,

John Rogers,

Anthony Billings,

Notes Payable,

2 By a coat $14,75, pantaloons $5,00,

1 To mending your cart by my man William,
Paid Hunt for blacksmith's work on your

Setting 6 panes of glass, and finding glass,

2 To a yoke of Oxen, at 60 days' credit,

1 By Garden Seeds of various kinds,
1 pair Boots, myself, $4,00, and 1 pair for
John, $3,50,

1 pair of thick Shoes for Joseph Hastings,
Tea, Sugar, and Lamp Oil, per bill,

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

[blocks in formation]

-25

Dr.

60,00

-29

Cr.

$0 56

750

1 25

0 68

9,99

Cr.

90,00

Entered.

Entered.

Entered.

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,

[blocks in formation]
[blocks in formation]

125

Dr.

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

[blocks in formation]

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

[blocks in formation]

Dr.

$28 00

1 60

14 00

43 60

Cr.

31/50

Cr.

52 40

Cr.

1 By 4 months wages, at 7 dollars,

Theodore Barrell,

-20

2 By cash in full of all demands,

Thomas Grosvenor,

-25

[ocr errors]

1 By his acceptance of my order in favour of Anthony

Entered.

Billings,

Anthony Billings,

54 00

Dr.

1 To amount of my order on Thomas Grosvenor,

54,00

Sept. 24

[blocks in formation]

Dr.

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

48/00

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 lett, 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 sary 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 Léger, 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 blank page at the beginning or end of the Leger, an alphabetical index should De 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.

1822.

Joseph Hastings.

$ jet.

Jan'y. 5 To my order on Anthony Billings for goods,
261 2 shirts of Anthony Billings,
Feb'y 12 My order on Thomas Grosvenor,

11/50 2116

3150

[blocks in formation]

Jan'y

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

week,

1/50

Dr.

Anthony Billings.

1822.!

$ct.

March 4To 1 barrel of cider, and barrel,

175

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

24/32

April 6

Sundries,

2604

[merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small]
[blocks in formation]

Jan'y 5 By my order in favour of Joseph Hastings,

26

Sundries,

Feb'y 28
April 29

ditto,

ditto,

Judge of County Court,

Feb'y 12 By my order in favour of Joseph Hastings,

My draft in favour of Edward Jones,
Cash paid me this day,

24

March 1

1 empty cider barrel,

[blocks in formation]

Amount of your order on Theodore Barrell,
My order in favour of Anthony Billings,

1822.

Labourer,

Jan'y 18 By team hire at sundry times,

Feby 18 4 months' hire of his son William, at $10,

[blocks in formation]
[blocks in formation]
[blocks in formation]

24/To

Notes Payable.

Sept. 24 To cash paid for my note to D. Mason,

[blocks in formation]
[blocks in formation]

April 25 To 1 yoke of oxen at 60 days' credit,

60 00

[blocks in formation]

May 3 To 16 cheese, weight 308 lbs. at 5 cents,
217 lbs. butter at 15 2-3 cents,

24 lbs. honey at 12 cents,

$15/40
34 00
3,00

52/40

[merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small]
« ΠροηγούμενηΣυνέχεια »