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Albany, March 1, 1822. si interc... , Thomas Grosvenor, .
Cr. 1 By cash paid me this date,
Entered. Anthony Billings, . .
1 To one Barrel of Cider, .
i barrel containing the same (fore
Batered. Thomas Grosvenor, . . Cr.
1 By 1 barrel containing cider sold and delivell
1 By amonint of his shoe account, $4,48||
Yarn received from him for the bala
Entored. Samuel Green, ..
Samuel, . .
Boterod. Ì Notes payable, . . . Cr.
2 By my note of this date endorsed by Ephraim
Dodge, at 6 months, for a yoke of Oxen
Lotored. Jonathan Curtis, . . Dr.
2 To an old bay horse, . . $23,
a four wheelnd waggon, and half
worn barness, • • .
Albany, April 6, 1822.
Thomas Grosvenor, . . . Cr.
London for 68 dollars,
Anthony Billings, . - . Dr.
Thomas Grosvenor, . - Dr.
Anthony Billings, . - . Cr.
By his order on Theodore Barrell, New-|
Notes payable, . - - Cr.
Albany, May 3, 1822.
2 to 16 cheese, 308 lbs. at 5 cents, $15,40
24 lbs. of honey, at 12 cents, 3,00
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
i To amount of my order on Thomas Grosve-ll
. . . . 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.
126] 2 shirts of Anthony Billings, ·
Jan'y. 5 TO 2 weeks wages of my daughter at 75
u cents a week, ..
J10 Cash paid your order in favor of G. G
112 ditto. . . . . . .
125 My order on Thomas Grosvenor, .
25. Sundries, . . . . .
128] The frame of a barn,
23 Sundries, . . . . . .
Judge of County Court,
1241 'My draft in favor of Edward Jones,.. | 3800
I l empty cider barrel, . . . . 158