*JEREMIAH GOODALE, Albany, January 1, 1822. Entered. Joseph Hastings, Cr. 1 By 3 months' wages, at $6 a month, due this date, Entered. Samuel Stacy, Dr. 1 To 2 weeks' wages of my daughter Ann, spinning Entered. Entered. Eatered. Joseph Hastings, ct. 1800 150 Dr. 1 To my order for goods out of the store of Anthony Billings, Anthony Billings, 1 By my order in favour of Joseph Hastings, Thomas Grosvenor, -15 1 To the frame of a house completed and raised this Entered. Edward Jones, -18 100 00 Cr. 1 By his team at sundry times, carrying manure on 1 To 48 window sashes delivered at his Glover Farm, at $1,25 a day, * There put the name of the owner of the bock, and first date. Entered. Entered. 1 To 3 days' work of myself on your fence at $1,25 Cr. 356 Dr. 350 Dr. per day, 3,75 3 days' do. my man Wm. on your stable and 2,52 Entered. Edward Jones, 2 pr. brown yarn stockings, at 42 cts. 1 By 4 months' hire of his son William at $10 a month, 0,84 711 -18 Cr. 1 To a cotton Coverlet delivered Sarah Bradford, by 55) Thomas Grosvenor, 1 By 1 barrel containing Cider sold and delivered to Entered. Entered. Entered. Entered. 1 To cash per his order to George Gilbert, Peter Daboll, 15 1 By amount of his Shoe account, Yarn received from him for the balance of Samuel Green, 0:58 Dr. 24 32 Cr. $4 48 10 551 Cr. $2.00 2 By amount due for 12 months New-London 4 Spelling Books, at 20 cents, for children, 0 80 2 By my note of this date, endorsed by Ephraim Entered. -12 Dr. 0 54 3 00 26.04 Cr. By his order on Theodore Barrell, New-London, for Anthony Billings, 1 To 1 hogshead Rum from Theodore Barrell, Entored. Cash received from said Barrell for balance Jonathan Curtis, -18 68:00 Dr. $50 00 1 To mending your cart by my man William, 1 By Garden Seeds of various kinds, 1 pair of thick Shoes for Joseph Hastings, Notes Payable, 2 By my note to Isaac Thompson, at 6 months, Entered. Dr. Cr. 750 125 0 68 999 Cr. 90,00 125 1 To 1 pair shoes, 29th April, from Anthony Billings, Entered. Anthony Billings, ∙12 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, -20 2 By cash in full of all demands, 1 By his acceptance of my order in favour of Anthony Entered. Billings, Anthony Billings, Sept. 24. 1 To amount of my order on Thomas Grosvenor, 2 To cash paid for my note to D. Mason, The foregoing example of a Day Book, may suffice to give a good idea of the way which it is proper to make the original entries of all debt and credit articles. Anoher 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 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 #gure denoting the page in the Leger where the account is. On a brank page at the beginning or end of the Leger, au 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 accoUNIS RES. |