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Albany, March 1, 1822. si interc... , Thomas Grosvenor, .

Cr. 1 By cash paid me this date,

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Entered. Anthony Billings, . .

1 To one Barrel of Cider, .

i barrel containing the same (fore
Thomas Grosvenor,) . .

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Batered. Thomas Grosvenor, . . Cr.

1 By 1 barrel containing cider sold and delivell
ered to Anthony Billings, . . .

10-
Entered. | Anthony Billings, . . . Dr.
1 To cask per bis order to George Gilbert,

-15-
Entered. | Peter Daboll, . . . Cr

1 By amonint of his shoe account, $4,48||

Yarn received from him for the bala
ance of his account, . . . 1,03|

1551

Entored. Samuel Green, ..

Cr.
? By amount due for 12 months New
London Gazette, informie 84.4

$2,00
4 Spelling books at 20 cts. for chil-
dren, . . .

0,80
1 Daboll's Arithmetio, for my son

Samuel, . .
2 Blank Writing books at 12
1 quire of Letter Paper, . . 0,34

Boterod. Ì Notes payable, . . . Cr.

2 By my note of this date endorsed by Ephraim

Dodge, at 6 months, for a yoke of Oxen
I bought of Daniel Mason, at Lebanon,

48100

Lotored. Jonathan Curtis, . . Dr.

2 To an old bay horse, . . $23,

a four wheelnd waggon, and half

worn barness, • • .

42.000

65100

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Albany, April 6, 1822.
Anthony Billings, - - • Dr. ...}
To 2 tons of Hay at $11,25, . . . $22,50
Amount of order dated March 26th,
I 1822, in favour of Fanny White, X 0,54
paid in 1 pair yarn stockings,
Hire of my waggon and horse to
bring sundry articles from Provi-X 3,00
dence, 3d of this month, . -
12

Thomas Grosvenor, . . . Cr.

London for 68 dollars,

Anthony Billings, . - . Dr.
To 1 hogshead Rum from Theodore Barrell,
100 galls. at 50 cents, . . . $50,00
Cash received from said Barrell for
balance due on Thomas Grosve-
nor's order, . . . . 18,00
18
Jonathan Curtis, . . . . Cr.
By a coat $14,75, pantaloons $5,00,
22–

Thomas Grosvenor, . - Dr.
To mending your cart by my man Wil- -
liam, - - - $1,00
Paid, Hunt, for blacksmith's work on
your cart. - - - -
Setting 6 panes of glass, and finding
glass, . - - - . 0,66
25 -
John Rogers, . - Dr.

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Anthony Billings, . - . Cr.
By garden seeds of various kinds, 30,56
1 pair of boots, myself, $4,00, and i
pair for John, $3.50, - . 7,50
1 pair of thick shoes for Joseph Has-
tings, . . - - - . 1,25
Tea, Sugar, and Lamp Oil, per bill, 0,68

By his order on Theodore Barrell, New-|

Notes payable, . - - Cr.
By my note to Isaac Thompson, at 6 mon

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2604

68.00

1975

6000

Albany, May 3, 1822.
Entered. 1 Theodore Barrell, New-London, Dr.

2 to 16 cheese, 308 lbs. at 5 cents, $15,40
| 217 lbs. of butter, at 15 2-3 cents, 34,00

24 lbs. of honey, at 12 cents, 3,00

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Entered. Joseph Hastings, .

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

Billings, is Entered.) Anthony Billings, • . Dr. 1 To 84 bushels of seed potatoes, at 33 1-3

cents, . . . . . $28,00| 3 pair mittens at 20 cents,

1,60|| Cash, . . . Entered. Joseph Hastir 1 'By 41 months wages at 7 dollars,

31/60 Entered. Theodore Barrell, . , 2 By cash in full of all demands, .

82|40 Entered. Thomas Grosvenor, i

1 By his acceptance of my order in favor of

Anthony Billings,
Entered. Anthony Billings,

i To amount of my order on Thomas Grosve-ll
por, .

. . . . 54.00

Sept. 24 Entered. Notes payable, .

Dr. 2 To cash paid for my note, to D. Mason, l 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 bok 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 left, 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 necessary 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, opposite the article, to note the same in the margin of the Day Booki, 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, when the account is.

On a blank page at the beginning, or end of the Leger, an alphabetion index should be written, containing the names of every person with wbron you bave accounts, in the Incer, with the number of the page, w doge there accounts are.

-

Dr.

Joseph Hastings,
1822.
Jan'y. 5 To my order on Anthony Billings for goods,

126] 2 shirts of Anthony Billings, ·
Feby. 12! My order on Thomas Grosvenor, .
May 181 1 pair shoes, 29th April, from A. Billings, I
Dr.

Samuel Stacy,

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

u cents a week, ..

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Dr.

Anthony Billings,
1822.
March 4 To 1 barrel of cider and barrel,

J10 Cash paid your order in favor of G. G
April 6. Sundries, . . . . .

112 ditto. . . . . . .
May 1121 ditto. . . . . .

125 My order on Thomas Grosvenor, .

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Dr.

Thomas Grosvenor,
1822.
Jan'y. 15 To the frame of a house,

25. Sundries, . . . . .
Feb'y, 16 Sundries, i.

128] The frame of a barn,
April 1221 Sundries, .

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2124

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Edward Jones,
1822. |
Feb's. 24 To my draft on Thomas Grosvenor,

Dr.

Peter Daboll,
1822.
Pobig. 1281 To sandrtes,

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1822.
Jan'y:1 5 By my order in favor of Joseph Hastings,

23 Sundries, . . . . . .
Feb'y.[281 ditio. . . . . . .
April (29) ditto . . . .

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Judge of County Court,
Fy. '22|12By my order in favor of Joseph Hastings, $3150

1241 'My draft in favor of Edward Jones,.. | 3800
Marchi il Cash paid me this day, . . . . | 75100

I l empty cider barrel, . . . . 158
April (12) Amount of your order on Theodore Barrell, 68100
May (25) My order in favor of Anthony Billings, 15400

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