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INTRODUCTION.

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SCHOLARS, male and female, after they have acqurred : -sufficient knowledge of Arithmetic, especially in the funda'mental rules of Addition, Subtraction, Multiplica'ion, and Division, slould be instructed in the practice of Book Keeping, By this it is not meant to recommend that the son or daugbier of every farmer, mechanic, or shop keeper, should enter deeply into the science as practised by the merchant, engaged in extensive business, for such study would engross a great portion of time which might be more usefully employed in acquiring a proper knowledge of a trade, or other employment.

Persons ernployed in the common business of life, who do not keep regular accounts, are subjected to inany losses and inconveniences; to avoid which, the following simple and correct plan, is recommended for their adoption.

Let a small book be made, or a few sheets of paper sewed together, and ruled after the examples given in this system. lo the book, termed the Day Book, are duly to be entered, daily, all the transactions of the master or mistress of the family, which require a charge to be made, or a credit to be given to any per

No article thus subject to be entered, should on any consideration, be deferred till another day. Great attertion should be given to write the transaction in a plain hand; the entry • should mention all the particulars necessary to make it fully upderstood, with the time when they took place; and if an article he delivered, the name of the person to whom deiivered is to be mentioned. No scratching out may be suffered; because it is sometimes done for dishonest purposes, and will weaken or destroy the authority of your accounts. But if, through mistake, any transaction should be wrongly entered, the error must be rectified, by a new entry: and the wrong one may be cancelled by writing the word Error, in the margin.

A book, thus fairly kept, will at all tiines show the exact state of a person's affairs, and bave great weight, should there at any time be a necessity of producing it in a court of Justice

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* JEREMIAH GOODALE, Albany, January 1, 1822. Entered. Joseph Hastings,

Cr. $C 1 By 3 months' wages, at $5 a month, due this date,

1800.

Entered. Samuel Stacy,

Dr.
1 To 2 weeks' wages of my daughter Ann,

spinning yarn, at 75 cents a week, ending
this day,

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Entered. Joseph Hastings,

Dr.
1 To my order for goods out of the store of

Anthony Billings,

11:50

1159

100.00

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5164

Entered. Anthony Billings,

Cr.
1 By my order in favor of Joseph Hastings,

--15Entered. Thomas Grosvenor,

Dr.
1 To the frame of a house completed and raised

this day on his Glover Farm, so called,
4000 feet at 2 cents per foot,

-18--Entered. Edward Jones,

Cr.
1 By his team at sundry times, carrying ma-
nure on my farm,

-25-Entered. Thomas Grosvenor,

Dr.
1 To 48 window sashes delivered at his Gluver||
Farm, so called, at $1,00,..

$48,00
Setting 500 panes of glass by my son
John, at 14 cents,

7,500
10 days' work of myself finishing front
room, at $1,25 a day,

12,5011
7 do. of William, my hired man,
laying the kitchen floor and hang- > 6,30
ing doors, at 84 cents a day,

--26
Entered.
Anthony Billings,

Cr.
1 By 2 galls. molasses at 36 cts. per gall. 0,72

4 vds. of India Cotton, at 18 cents, 0,741)
2 flannel shirts to Joseph Hastings, 2,16!

7430

.

362

Entered. Joseph Haslings,

Dr. 1 To 2 shirts of A. Billings,

2/16 * There put the name of the moner of the book, and first date.

SC. 3,50

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Albany, February 12, 1822. entered. Thomas Grosvenor,

Cr. 1 By my order in favor of Joseph Hastings, Entered. Joseph Hastings,

Dr. 1 To my order, on T. Grosvenor,

-16Entered. Thomas Grosvenor,

Dr.
1 To 3 days' work of myself on your fence
at $1,25 per day,

3,75
3 days'do. my man Wm. on your stable
and finishing off kitchen, at 84 cts. 2,52%
2 pr. brown yarn stockings, at 42 cts. 0,84

-18Entered. Edward Jones,

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

a month,

711

40.00

Dr.

3800

Cr.

Eutered. Edward Jones,

1 To my draft on Thomas Grosvenor, Eptered. Thomas Grosvenor, 1 By my draft in favor of E. Jones,

-28Entered. Thomas Grosvenor

1 To the frame of a barn

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.

Entered. Anthony Billings,

Cr.
1 For the following articles,

14 lbs. muscovado sugar at $12 prowt 1,50
1 large dish,

0,23
6 plates,

0,30 cups and saucers,

0,20 1 pint French Brandy,

0,171 1 quart Cherry Bounce,

0,33 Thread and tape,

0,181 % Thimbles,

0,04 1 pair Scissors,

. 0,17 1 quire paper,

0,25 Wafers, 4; ink, 6; 1 bottle, 8; 0,18

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Batared. Peter Daboll,

Dr. 1 To a cotton Coverlet delivered Sarah Brad

fond, by your written order, dated 14, Jan

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

Cr. 1 By cash paid me this date,

$1C. 75 00

Entered. Anthony Billings,

Dr.
1 To one Barrel of Cider,

i barrel containing the same (from
Thomas Grosvenor,)

• 0,58

$1,17

175

0lb8

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-7. Datered. Thomas Grosvenor,

Cr.
1 By 1 barrel containing cider sold and deliv-
ered to Anthony Billings,

-10Entered. Anthony Billings,

Dr. i To cask per bis order to George Gilbert,

-15Entered. Peter Daboll,

Cr.
1 By amonint of his shoe account, $4,48)

Yarn received from him for the bal-
ance of his account,

1,03

2432

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5 51

Entered. Samuel Green,

Cr.
2 By amount due for 12 months New
London Gazette,

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

0,80
1 Daboll's Arithmetic, for my son
Samuel,

0,42 2 Blank Writing books at 124 cents, 0,25 1 quire of Letter Paper,

0,34

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3181

4800

Botered. Notes payable,

Cr.
2 By my note of this date endorsed by Ephraim

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

-28Lotored. Jonathan Curtis,

Dr.
2 To an old bay horse,

$ 23,00
a four wheeled waggon, and half
worn harness,

42,00

65.00

Dr.

Entered Samuel Green,

2 To masl in full,

3181

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