3 Charles Lyman

Cr.

$ct.P. David French
7 3 By cash in full
-31-

By cash in full, on acc't. 2763 3 Augustus Young

Dr.

-24-

To 131bs. coffee

Dr.
1825
Jan. 3

Dr.
1825
Jan. 7

PETER PINDAR

To bal. on old acct. 212 Jan. 4 1 By Cash on acct.
Feb.12 3 Cash in full

SYLVESTER WARREN

Cr.

1825

112

100

12121

Cr.

1825

1To Sundries
Feb. 14 3 Sundries

730 Feb. 14 3 By Sundries

11064

334

Feb. 32 To Cash on account 126 75 Jan. 10 1 By Sundries

1825

Cr.

288

Cr

18,84

5

23 84

on old acct. 16 Feb. 5/2/B

1825

1825

Feb113 To 4 gals. Wine 224 By Cash in full

DAVID TERRY

Dr.
1825

Cr.

1825

Fish! 2763|2224 By

2/4/B

Mar. 74 To 6 quintals Fish! 27|63||Mar.22|4|By Cash in full

23 55
14905

Cr.

|27|63

AUGUSTUS YOUNG

Cr.

Book-Keeping by Single Entry, shows clearly the state of accounts with
individuals dealing on credit, but does not exhibit the true state of his af-
fairs to the book keeper himself. If therefore he wishes to know his pro-
fits or losses by his business, he must take an inventory of his stock on
hand, balances on book and ready money, and this inventory compared
with that taken at the commencement of business, will show the gain or
loss by trade.

Inventory taken from the foregoing example; April 3, 1825.