1 By his order on Theodore Barrell, New- Anthony Billings, 68,00 Dr. 1 To 1 hogshead Bum from Theodore Barrell, Cash received from said Barrell for balance due on Thomas Grosve- Entered. Entered. $50,00 18,00 68.00 Cr. 1975 Dr. $1,00 0,58 0.66 224 Dr. 6900 Cr. 2 To a yoke of oxen, at 60 days' Credit, Anthony Billings, -29 1 By garden seeds of various kinds, $0,56 1 pair of thick shoes for Joseph Has Notes payable, Entered. 9198 90.00 Albany, May 3, 132. Theodore Barrell, New-Lo.don, Entered. 2 To 16 cheese, 303 lbs. at 5 cents, Entered. Entered. 217 lbs. of butter, at 15 2-3 cents, 31,00 Joseph Hastings, -8 3,00 5240 Dr. 1 To 1 pair shoes, 23th April, from Anthony Billings, Anthony Billings, --12 125 Dr. $28,00 1,60 14,00 Cr. 3150 Cr. 5240 Cr. 1 By his acceptance of my order in favor of Dr. 1 To amount of my order on Thomas Grosve 54,00 5400 Dr. 4800 2 To cash pail for my rote, to D. Mason, The foregoing example of a Day Book, may sufice 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 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 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; te 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 Index should be written, containing the names of every person with whom you have accounts, in the Leger, with the number of the page where the accounts are. Jan'y. 5 To my order on Anthony Billings for goods, 261 2 shirts of Anthony Billings, $ C. 1150 216 Feb'y. 12 My order on Thomas Grosvenor, 1 pair shoes, 29th April, from A. Billings, 350 125 Dr. 1822. Jan'y. Dr. Samuel Stacy, To 2 weeks' wages of my daughter at 75 $C: 150 Anthony Billings, 1822. March 4To 1 barrel of cider and barrel, $ C. 175 10 Cash paid your order in favor of G. Gilbert 24 32 Feb'y. 4 To my draft on Thomas Grosvenor, $ C. 38 $ C. 551 Jan'y. 5 By my order in favor of Joseph Hastings, '22 12 By my order in favor of Joseph Hastings, Fy. 124 March 1 April 12 May 25 1 empty cider barrel, ' Amount of your order on Theodore Barrell, 1822. Labourer, Cr. $ C. 1800 31 50 Cr. $ C. Cr. $ C. 1150 3,62 355 9.99 Cr. $3150 38100 75 00 158 68,00 54 00 Cr. $ C. 5 64 Jan'y. 19 By team hire at sundry times, 4 months' hire of his son William at 10, 4000 |