THE PRACTICAL ACCOUNTANT; OR, FARMER'S AND MECHANIC'S BEST METHOD OF BOOK KEEPING, FOR THE EASY INSTRUCTION OF YOUTH. DESIGNED AS A COMPANION TO DABOLL'S ARITHMETIC. BY SAMUEL GREEN. PUBLISHED BY SAMUEL GREEN, NEW-LONDON. INTRODUCTION. SCHOLARS, male and female, after they have acquired a sufficient knowledge of Arithmetic, especially in the fundamental rules of Addition, Subtraction, Multiplication, and Division, should be instructed in the practice of Book Keeping. By this it is not meant to recommend that the son or daughter 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 employed in the common business of life, who do not keep regular accounts, are subjected to many losses and inconveniences; to avoid which, the following simple and correct plan, is recommended for their adoption. son. Let a small book be made, or a few sheets of paper sewed together, and ruled after the examples given in this system. In 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 perNo article thus subject to be entered, should on any consideration, be deferred till another day. Great attention should be given to write the transaction in a plain hand; the entry should mention all the particulars necessary to make it fully understood, with the time when they took place; and if an article be delivered, the name of the person to whom delivered 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 times show the exact state of a person's affairs, and have great weight, should there at any time be a pecessity of producing it in a court of Justice * 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, To 2 weeks' wages of my daughter Ann, Joseph Hastings, Dr. 1 To my order for goods out of the store of SC. 1800 150 1 By my order in favor of Joseph Hastings, 1150 Cr. 11.50 Dr. 1 To the frame of a house completed and raised Glover Farm, so called, 1 By his team at sundry times, carrying ma nure on my farm, -25 Thomas Grosvenor, Dr. 5,64 1 By 2 galls. molasses at 36 cts. per gall. 0,72 7430 Entered. * There put the name of the owner of the book, and first date. Entered. Albany, February 12, 1822. Thomas Grosvenor, 1 By my order in favor of Joseph Hastings, Cr. $C. 350 1 To 3 days' work of inyself on your fence Entered. 3 days' do. my man Wm. on your stable 1 By 4 months' hire of his son William at $10 711 40 00 Dr. Entered. Anthony Billings, . 1 For the following articles, 14 s. muscovado sugar at $12 pr cwt 1,50 Cr. Entered. 1 To a cotton Coverlet delivered Sarah Brad- 1 By 1 barrel containing cider sold and deliv ered to Anthony Billings, Entered. 058 Entered. -10 Anthony Billings, Dr. 1 To cash per his order to George Gilbert, 1 By amount of his shoe account, 24/32 -15 Cr. $4,48 · 1,03 2 Notes payable, 0,34 381. Cr. By my note of this date endorsed by Ephraim |