through the Day-Book, to see if there are any other
charges against him, and find that in page 2 he is credited
by 100 dollars cash, and a note for $12,20. These items
we enter in the Leger, on the credit side, and as the de-
bits and credits are equal, his account is balanced. We
proceed in the same way to post all the accounts entered
in the Day-Book. No erasures should ever be made in
the account books. When an error is discovered, if it be
in favor of the customer he should be charged with the
amount, and if against him, he should be credited with the
amount. In posting the account of Jared Newton, a mis-
take was made against him of $21,26, which was rectified
by crediting him with the amount.

When a charge is entered on the wrong side of the
book, as when a person is charged with that for which he
ought to have been credited, twice the amount must be
entered on the other side of the book to make the account
right.

Every Leger should have an Index, where the names
of all persons, who have accounts in the Leger, should be
arranged in alphabetical order.

When a Leger is filled, all the accounts are balanced,
and when we transfer the balances to a new Leger, we
charge "To balance from Leger A, page"-.

Edward P. Nixon, New York, June 1, 1837.

To one hogshead of molasses, 124,02|451|11

Edward P. Nixon, New York, June 1, 1837.

CASH BOOK.

This book records the amount of Cash received and paid out each day.

The CASH is made Dr. to the amount of cash on hand, at the commencement of each day, and to all that is received during the day, and credited with the amounts paid out and with the balance on hand.

The following is a very convenient form for book-keeping, and requires but a single book. It is probably the best form for farmers and mechanics.