Page images
PDF
EPUB

इट. .

2604

.

63.00

68;00

Albany, April 6, 1822.
Entered. Anthony Billings,

Dr.
1 To 2 tons of Hay at $11,25, $22,50

Amount of order dated March 26th,

1822, in favour of Fanny White, 0,54

paid in 1 pair yarn stockings,
Jlire of my waggon and horse to

bring sundry articles from Provi- 3,00
dence, 3d of this month,

12 Eatered. Thomas Grosvenor,

Cr.
1 By his order on Theodore Barrell, New-

London for 68 dollars,
Entered Anthony Billings,

Dr.
1 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,

18,001

-18 Entered. Jonathan Curtis,

Cr. 2 By a coat $14,75, pantaloons $5,00,

-22Entered. Thomas Grosvenor,

Dr. 1 To mending your cart by my man William,

$1,00
Paid Hunt, for blacksmith's wurk on

0,58
Setting 6 panes of glass, and finding
glass,

0,661

-25Entered. John Rogers,

Dr. 2 a yoke of oxen, at 60 days' Credit,

-29Entered. Anthony Billings,

Cr.
1 By garden seeds of various kinds,

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,

1,251 Tea, Sugar, and Lamp Oil, per bill, 0,68

1975

your cart.

2124

60100

$0,56

[ocr errors]

9/99

Entered. Notes payable,

Cr. 2 By my note to Isaac Thompson, at 6 months,l. 90.00

Albany, May 3, 1822.
Hatered. 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 125 cents, 3,00

.

32 40

Entered. Joseph Hastings,

Dr.
1 To 1 pair shoes, 29th April, from Anthony

Billings,

125

.

[ocr errors]

.

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,

14,00 --15

4300 Entered. Joseph Hastings,

Cr. 1 By 41 months wages at 7 dollars,

31/60

-20Entered. Theodore Barrell,

Cr. 2 By cash in full of all demands,

62140

-25 Entered. Thomas Grosvenor,

Cr.
1 By his acceptance of my order in favor of
Anthony Billings,

5400 Entered. Anthony Billings,

Dr.
1 To amount of my order on Thomas Grosve-
por,

54.00 - Sept. 24 Entered. Notes payable,

Dr. 2 To cash paid for my note, to D. Mason, 48.00 The foregoing example of a Day Book, may suffice to give a good idea o 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 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 freger, 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 linger, with the number of the page, w dogter the

.

1

accounts are.

[ocr errors]

Dr.

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

26 2 shirts of Anthony Billings, Febʼy. 12 My order on Thomas Grosvenor, May 8 1 pair shoes, 29th April, from A. Billings,

1150 2,16 350 125

[merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small]
[ocr errors]

51822.
March 4 To 1 barrel of cider and barrel,

1 75 10 Cash paid your order in favor of G. Gilbert) 2432 April 6 Sundries,

2604 121 ditto.

68100 ditto.

4360 125 My order on Thomas Grosvenor,

54100

May 12

[ocr errors][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][ocr errors][ocr errors]
[blocks in formation]

1822.
Jan'y. 1 By 3 months' wages due this day at $6,
May

41 months' wages at $7,

$ C. 1800 31/50

15

[merged small][merged small][ocr errors][merged small][merged small][merged small]

$ic.

Janly:1 b1Bs-my order in favor of Joseph Hastings,

1150

123 Feb'y.1281

Sundries,

ditto.
ditto

362 3155 9199

April 29

Judge of County Court,

Cr.

Fy. '22/12 By my order in favor of Joseph Hastings, $3150

124 My draft in favor of Edward Jones, 38100 Marchi i Cash paid me this day,

75100 I empty cider barral,

158 April (12) Amount of youründer on Theodore Barrell, 68100 May 1251 My order in favor of Anthony Billings, 54100

[blocks in formation]

1822.

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

564 Feb'y:11814 monthshire of his son William ai gió, I spion

[ocr errors]
[merged small][merged small][merged small][merged small][ocr errors][ocr errors]
[blocks in formation]
[ocr errors]

1822.
Sept. 24 To cash paid for my note to D. Mason,

4800

[ocr errors]
[merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small]

1822.
April 25 To 1 yoke of oxen at 60 days' credit,

[ocr errors]

$ C.
6000

Dr.

Theodore Barrell,

May

31To 16 cheese, weight 308 lbs. at 5 cents,

217 lbs. butter at 15 2-3 cents,
24 lbs. honey at 12 cents,

$1540
34|00

3100
52140

PAGE.

1

1

[ocr errors]

INDEX TO THE LEGER.
B.

H,

PAGE
Barrell Theodore,

2 Hastings Joseph,
Billings Anthony,

1

J.
C.

Jones Edward,
Curtis Jonathan, .

2

N.
D.

Notes Payable,
Daboll Peter,

1

R.

Rogers John,
Grosvenor Thomas,

1

[ocr errors][ocr errors]

$.
Groen Samuel,

2 Stacy Samuel,

.

0

« PreviousContinue »