1 By his order on Theodore Barrell, New-London, for 1 To 1 hogshead Rum from Theodore Barrell, 68 00 Entered. Entered. Dr. $50 00 Cash received from said Barrell for balance 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, 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 of thick Shoes for Joseph Hastings, 2 By my note to Isaac Thompson, at 6 months, -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, 125 Dr. 1 To 1 pair shoes, 29th April, from Anthony Billings, 1 To 84 bushels of seed potatoes, at 33 1-3 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 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 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, 11/50 2116 3150 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 Jan'y 5 By my order in favour of Joseph Hastings, 26 Sundries, Feb'y 28 ditto, ditto, Judge of County Court, Feb'y 12 By my order in favour of Joseph Hastings, My draft in favour of Edward Jones, 24 March 1 1 empty cider barrel, Amount of your order on Theodore Barrell, 1822. Labourer, Jan'y 18 By team hire at sundry times, Feby 18 4 months' hire of his son William, at $10, |