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Dr.

1822.

Jan'y. 5 To my order on Anthony Billings for goods,
26 2 shirts of Anthony Billings,
Feby. 12 My order on Thomas Grosvenor,
May 8

1 pair shoes, 29th April, from A. Billings,

Dr.

Samuel Stacy,

1822.)

Jan'y. 5 To 2 weeks' wages of my daughter at 75

cents a week,

Dr.

April 6

12

May 12

25

Dr.

1822.

March 4To 1 barrel of cider and barrel,

Feby. 16 28

April 22

Dr.

.1822.

Joseph Hastings,

Feb'y.

Dr.

Anthony Billings,

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1822.

Jan'y. 15 To the frame of a house,

25

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Sundries,
ditto.
ditto.

My order on Thomas Grosvenor,

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C. 175

10 Cash paid your order in favor of G. Gilbert 24 32

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Thomas Grosvenor,

M.

Sundries,
Sundries,

The frame of a barn,

Sundries,

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Edward Jones,

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my draft on Thomas Grosvenor,

Peter Daboll,

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1822.

Feby.28 To sundries,

120/1

I

$ /C. 551

$1822.

Jan'y. 1 By 3 months' wages due this day at $6,
May
4 months' wages at $7,

15


A hired lad

April 12
May 25

Farmer,

1822.

|5|BS

Jan'y. 5 By my order in favor of Joseph Hastings,
23 Sundries,
Feb'y. 28 ditto.
April 29

ditto

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Merchant,

Judge of County Court,

Fy. '22/12 By my order in favor of Joseph Hastings,
124 My draft in favor of Edward Jones,
March 1 Cash paid me this day,
1 empty cider barrel,

·

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

Labourer,

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SIC.

1822.

Jan'y. 18 By team hire at sundry times,
Feby.18

18 By

4 months' hire of his son William at $10.

Farmer,

1822.

March 15 By sundries in full,

ch|15 By

564
40100

Cr.

$ C
55

Dr.

1829
Mar.

Dr.

Dr.

1822.

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

Dr.

28 To

28 To cash in full of his account,

Notes Payable,

1822.

March 28 To a bay horse,

Dr.

May

Samuel Green,

A waggon and harness,

1822.

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

23 To

Jonathan Curtis,

B.

Theodore Barrell,

3 To 16 cheese, weight 308 lbs. at 5 cents,
217 lbs. butter at 15 2-3 cents,
24 lbs. honey at 12 cents,

Barrell Theodore,
Billings Anthony,

INDEX TO THE LEGER.

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John Rogers,

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PAGE.

1822. March 15 By

|15|By

1822.

April

1822.

March 24 By my note to Daniel Mason, at 6 months, endorsed by Ephraim Dodge,

April 29 Do. Isaac Thompson, at 6 months,

Danbury,

1822. May

New London,

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sundries,

By a coat,

A pair of pantaloons,

20 By cash in full,

| 20/2

New London,

Hudson,

Joseph Hastings, Samuel Stacy, Anthony Billings, Thomas Grosvenor, Edward Jones, Notes Payable, Jonathan Curtis, John Rogers,

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Answers.

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What is the state of the following Accounts.

Due Joseph Hastings,
-Edward Jones,
-Notes Payable,
Samuel Stacy owes,
Anthony Billings owes,
Thomas Grosvenor owes,
Jonathan Curtis owes,
John Rogers oWES,

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QUESTIONS TO EXERCISE THE STUDENT.

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Cr.

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$/C 381

Cr.

$ C.

48 00

90,00

Cr.

$ C. 14.75

5100

Cr.

$

Cr.

$ C 52 40

52 40

$31,09

7,64 90,00

1,50 189,05 19,57 45 25 00,00

Auburn, Oct. 21, 1822.

To John Mornington, Dr.

$2,00

$10,00

5,00

20 bushels Potatoes, at 0,25
55 lbs. Butter, at
1 ton of Hay,

0,17

9.35

40 lbs. Cheese, at
2 cords of Wood, at

Thomas Yates, Esq.

June 6.

July 15.

1822.

April 5. To 5 barrels Cider, at

0,08

4,00.

Received the amount.

10,00

3,20

8,00

$37,55

JOHN MORNINGTON.

N. B. To prevent accidents, care should be taken not to reLeipt an account until it is paid.

A negotiable Note.

New-Haven, March 21, 1822. Six months after date, I promise to pay to William Walter, or order, (at my house,) One Hundred Dollars, value received in two yoke of oxen. JAMES HILLHOUSE.

It is best to mention where the note shall be paid, and for what it is given. Without the words, "or order," a note is not negotiable.

A Receipt in full.

Received, Hartford, May 22, 1822, of Theodore Barrell, Esq. Fifty-two Dollars in full of all demands. GEO. GOODWIN. -If the payment be not in full, write "on account."

N. B. For other useful forms see the Arithmetic.

NOTE.

The affectionate Instructer, who always feels a parental solicitude for the permanent welfare of his pupils, cannot in any way so much contribute to their success in life, with so little trouble, as to teach them to understand this abridged, complete and simple system of Book Keeping. It contains all the important principles of extended and expensive works on the science; all, in fact, that is necessary to be known by the Farmer, Mechanic, and Shopkeeper, relating to accounts; and yet with very little explanation and repeated copying and balancing the accounts, will be so fully understood and deeply impressed on the memory of scholars of common mind, as never to be forgotten; while their knowledge of common arithmetic and practical panmanship will thereby be greatly improved.

FINIS

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