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

Cr.
1 By 3 months' wagos, at $6 a month, due this
date,

1800

SIC.

Entered. Samuel Stacy,

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

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

150

Entered. Joseph Hastings, .

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

Anthony Billings,

1150

11'50

Entered. Anthony Billings,

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

--15-Entered. Thomas Grosvenor,

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

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,

10000

5,64

-25

Entered. Thomas Grosvenor,

Dr.
1 To 48 window sashes delivered at his Glover

Farm, so called, at $1,00, $48,00
Setting 500 panes of glass by my son
John, at 1} cents,

7,50
10 days' work of myself finishing front
room, at $1,25 a day,

12,50
7} do, of William, my hired man,
laying the kitchen floor and hang- % 6,30
ing doors, at 84 cents a day,

7430

--26

Entered. Anthony Billings,

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

4 yds. of India Cotton, at 185 cents, 0,74
2 flannel shirts to Joseph Hastings, 2,16

3 62

Dr.

Entered.

Joseph Hastings,
1 To 2 shirts of A. Billings,

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

2.

Albany, February 12, Entered. Thomas Grosvenor,

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

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Entered. Joseph ,

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

-16Eatered. 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. 2,521
2 pr. brown yarn stockings, at 42 cts. 0,84

18 Entered. Edvard Jores,

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

a month,

711

4000

Dr.

Entered. Edward Jones,

1 To my draft on Thomas Grosvenor,

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Entered. 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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4

Entered. Anthony Billings,

Cr.
1 For the following articles,

14 .s. Inuscovado sugar at $12 pr cwt 1,50||
1 large dish,

0,23
6 plates,

0,30
cups
and saucers,

0,20
1 pint French Brandy,

0,17 1 quart Cherry Bounce,

0,33 Thread and tape,

0,18 2 Thimbles,

0,04 1 pair Scissors,

0,17 1 quire paper,

0,25 Wafers, 4; ink, 6; 1 bottle, 8; 0,181

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355

Intered. Peter Daboll,

Dr.
1 To a cotton Coverlet delivered Sarah Brad-

ford, by your written order, dated 14, Jan.

5151

SC. 7500

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

Cr. 1: By cash paid me this date,

-4 Entered. Anthony Billings,

Dr.
1 To one Barrel of Cider,

1 barrel containing the same (from
Thomas Grosvenor,)

0,58

$1,17

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0 58

.

-7Entered. Thomas Grosvenor,

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

-10-
Entered.
Anthony Billings,

Dr. 1 To cash per his order to George Gilbert,

-15 Entered. Peter Daboll,

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

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

2432

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5:51

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Entered. Samuel Green,

Cr. 2. By amount due for 12 months NewLondon Gazette,

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

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

0,42 2 Blank Writing books at 12} cents, 0,25 1 quire of Letter Paper,

0,34

-24Entered. 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,

->28Entered. Jonathan Curtis,

Dr.
2 To an old bay horse,

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

42,001

381

4800

65.00

Entered. Samuel Green,

Dr.

2 'To cash in full,

3181

$C.

26:04

Alb, April 6, 1822.
Latered.. Anthony Binnligas,

Dr.
1 To 2 tons of Hay at $11,25, $29,50

Anount of order dated March 26th,

1822, in favour of r'anny White, 0,54

pail in 1 pair yarn stockings,
lire of my waggon and horse to

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

12 Entered. Thomas Grosvenor,

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

London for 68 dollars,
Entered. Aathony Billings, '

Dr.
1 To 1 hogshead Fun from Theodore Barrell,

100 galls. ať 50 cents, $50,00
Cash received from said Burrell for
balance due on Thomas Grosve-
nor's order,

18,00

6800

68 00

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Entered. Jonathan Curtis,

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

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

$1,00
Paid Ilunt, for blacksmil's work on
your cart,

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

0.66

25Entered. John Rogers,

Dr. 2 To 2 yohe of oxen, at 60 days' Credit,

---29 Eaterad. Anthony Billings,

Cr
1 By garden seels 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 Ilas-

!,95 Tea, Sugar, and Lamp Oil, per bill, 0,62

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Entore.

Cr.

Fotos P.ivable,
2 by my note to Isaac Thompoon, ai i montias,

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Alba ay, May 3, 132 .. Entered. Theodore Barreld, Nen-Lülii,

2 To 16 cheese, 303 lbs. at 5 cents,

217 lbs. of butter, at 15 2-3 cents, 31,00
24 lbs. of honey, at 125 cents, 3.00

5240

---Entered. Joseph Hastings,

Di'. 11To 1 pair shoes, 23th April, from Anthony Brings,

125

-12 Entered. Anthony Billings,

Dr. 1 To84 bushels of seed potatoes, at 33 1-3 cents,

$28,00 8 pair mittens at 20 cents,

1,60 Cash,

14.00:

43.00

-15 Entered. Joseph i lastings,

Cr. 1 By 4 months wages at 7 dollars,

31 50

20Entered. Thcodore Barrell,

Cr. 2 By cash in full of all demands,

52 40

-25 Eatered. Thomas Grosvenor,

Cr.
1 By his accentance of my orier in favor of
Anthony Billings,

5-1,00 Entered. Anthony Billings,

Dr.
1 To amount of my order on Thomas Grosve-
nor,

54100 --Sept. 24

. Entered. Notez payable,

Dr. 2 (To cash wail for my rote, to D. Mason, 48 00 The foregoing example of a Day Book, may sutire 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, fermed the book of Accounts, or Leger. Into this book must be positd the whole contents of the Day Book ; care being taken that every article be carried to its corresponding title; the debt amounts to be oniered 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 necesya. y 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, where the account is.

On a blank page at the beginning, or end of the Leger, an alphabetical trader should be written, containing the naines of every person with whom you have accolta, in the Leger, with the rumbor of the page where there ac voluts me.

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