* JEREMIAH GOODALE, Albany, January 1, 1822. Entered. Joseph Hastings, Cr. 1 By 3 months' wages, at $6 a month, due this Entered. 1 Entered. date, Samuel Stacy, Dr. To 2 weeks' wages of my daughter Ann, 1 To my order for goods out of the store of SC 1800. 150 Entered. Anthony Billings, Anthony Billings, Cr. 1150 1 By my order in favor of Joseph Hastings, Entered. --15- Thomas Grosvenor, Dr. 1 To the frame of a house completed and raised 1 By his team at sundry times, carrying ma- 1 By 2 galls. molasses at 36 cts. per gall. 0,72 Entered. Joseph Hastings, 1 To 2 shirts of A. Billings, Dr. There put the name of the moner of the book, and first date. 362 2116: Entered. Albany, February 12, 1822. Thomas Grosvenor, 1 By my order in favor of Joseph Hastings, Cr. Dr. 350 Dr. 3,75 3 days' do. my man Wm. on your stable Edward Jones, 18 Cr. 1 By 4 months' hire of his son William at $10 711 1 To my draft on Thomas Grosvenor, Entered. Thomas Grosvenor, 1 By my draft in favor of E. Jones, 14 lbs. muscovado sugar at $12 pr cwt 1,50 Entered. 1 large dish, 6 plates, 0,23 1 To a cotton Coverlet delivered Sarah Brad ford, by your written order, dated 14, Jan. 1 By 1 barrel containing cider sold and deliv- Entered. Entered. -10 Anthony Billings, 0/58 Dr. 24 32 Cr. 1 To cash per his order to George Gilbert, Peter Daboll, -15 Notes payable, -24 0,34 3/81 Cr. Entered. 2 By my note of this date endorsed by Ephraim 1 By his order on Theodore Barrell, New- Anthony Billings, Dr. 1 To 1 hogshead Rum from Theodore Barrell, Cash received from said Barrell for balance due on Thomas Grosve 6800 Entered. Entered $50,00 1 By garden seeds of various kinds, $0,56 Entered. 1 pair of thick shoes for Joseph Has tings, 7,50 1,25 Tea, Sugar, and Lamp Oil, per bill, 0,68 Cr. 999 Notes payable, 2 By my note to Isaac Thompson, at 6 months, 9000 Entered. Albany, May 3, 1822. 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 Joseph Hastings, 3,00 32 40 Dr. 1 To 1 pair shoes, 29th April, from Anthony Entered. Entered. Billings, Anthony Billings, cents, 1 To 84 bushels of seed potatoes, at 33 1-3 8 pair mittens at 20 cents, $28,00 1,60 1 By his acceptance of my order in favor of Notes payable, 4800 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 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 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 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 ne cessary 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 Book, 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, whers the account is. On a blank page at the beginning, or end of the Leger, an alphabetical index should be written, containing the names of every person with wher you have accounts, in the Lager, with the number of the page, where the accounts are. |