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raised, as the distance between the two threads of the screw, is to the circumference of a circle described by the end of the lever to which the power is applied.

EXAMPLE.

1. There is a screw whose threads are 1 inch apart. If it be turned by a lever 7 feet long, what weight will be balanced by 130 pounds power ?

Thus, the lever is half the diameter, consequently the diameter is 14 feet. Then, as 7 : 22 :: 14 : 44, the circumference of the circle described=528 inches. Then, as lin. : 528in. :: 130lbs., the ratio be. ing as 528 to 1, &c. without any allowance for friction for which it is common to add about one-third to the power.

PROBLEM XIV. - To measure Loads of Wood. Loads of wood are generally estimated by cord-feet, 8 of which make a cord : 128 solid or cubic feet make a cord; hence every 16 solid feet make 1 cord-foot.

RULE. The length, breadth, and height, multiplied together will give the solid contents, which divided by 16, will give the cord-feet.

EXAMPLE.

How many cord-feet of wood in a load 8 feet long, 3 feet 6 inches wide, and 2 feet 6 inches high ?

Thus, 3ft. 6in.=3,5ft. X 2ft. 6in.=2,5=8,75 x8=70,00 .-16=4 cord-feet.

Or, by duodecimals, 3F 6'X2F 6=8F 9' X 8F 0=70 solid feet. And 70--16=43, Answer.

But when the load is just 8 feet long, multiply the breadth and height together, and half the product will be the answer in cord-feet.

Thus, 3,5ft. x 3,5ft.=8,75--2=4,375 cord-feet,=4jft. the same as above.

A PRACTICAL

SYSTEM OF BOOK-KEEPING,

FOR FARMERS, MECHANICS, AND MERCHANTS.

It is indispensably necessary, that every person who transacts any business should he acquainted with some concise, practical method of keeping his accounts. It will not be necessary for the pupil to understand every rule in arithmetic before he attends to this subject: every scholar should obtain some practical knowledge of Book-keeping, before he leaves school. There are various methods of keeping accounts, and we have here inserted the two which we consider best adapted to common business. The best method for Farmers and Mechanics, whose accounts are not extensive, is, to have a single book, and enter each person's name, with whom an

BOOK-KEEPING, (METHOD FIRST.)
TIMOTHY CAREFUL, Farmer.

DR.

icts 323 650 5000

1834 May

10 To repairing cart wheels

13 “ one plough June 7 “ Frame for a barn Sept. 20 “ 1 day, myself and apprentice, repairing house,

&c.
1835
Jan. 5 “ window sashes for your house
April 25 “ 7 days' work of myself on your house, ending

this day, a $1,12 per day
“ 7 do. do.' of my apprentice, a $0,75

2150

11 58

66

784 525

8690

Note.-When an account is settled and balanced, it is customary to draw parallel lines under it as above.

DR.

JEREMIAH H. GOODALE.

cts 875

1834 Oct. 9 To 350 feet of boards, at 2}cts Nov. 12 “ 6 window blinds for your house, and hanging 1835

the same June 8 “ 5 days' work of myself, repairing your house,

laying floors, &c. at $1,08 per day " 5 do. do. of my apprentice, a 75cts.

12 25

540 3175

account is to be opened, on the left hand page, Dr., and opposite thereto, on the right hand page, Cr., (appropriating the whole or half of a page to each person's account, as the case may require,) writing down each entry at full length, and the dates against them, as in Method First. But where many entries are to be made daily, (as in the case with Merchants, &c.) it is necesssary to have a Day Book, and a LEGER, as exemplified in Method 'Second.

In the Day Book, the owner should charge every person Dr. to each article delivered them on account, and Cr. by each article received from them, at the time when the same was delivered or received ; and every entry on the Day Book should be written at full length, and mention all the particulars necessary to make it fully understood.

Each entry made on the Day Book is to be posted, or placed in the Leger, assigning to each person's name a page, or part of a page, for the same; the Pr. being entered on the left, and the Cr. on the right hand of the page. When any article is posted, or transferred from the Day Book to the Leger, it should be noted on the mar gin of the Day Book, either by making a cross, CX or two parallel lines, (!!) and placing the figure opposite, denoting the page of ihe Leger to which it is transferred; and the date,

and the page of the Day Book should also be placed on the Leger, to show the page of the Day Book from which each entry was taken; as exemplified in Method Second.

BOOK-KEEPING (METHOD FIRST.)

CONTRA.

CR.

cts 11871 2624 1440

246 27 50 376 650

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1834 May 8 By your team one day ploughing

15 - 18flbs butter, a 14cts. per lb. June 6 “ 15 bushels of corn, a 96cts. per bushel

66 3

do. 19 “ 1 cow Aug. 21 · 1 pork ham, wt. 314lbs. at 12 cents Sept. 10 “ 26 bushels potatoes, a 25cts.

1835 Jan. 2.“ 5 cords of oak wood, a $5,00 May 10 “ cash to balance

rye, a 82cts.

2500 278

86/90

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This is the form of an account remaining unsettled, and open for future entries.

FORM OF A DAY BOOK,

[Page 1

WILLIAM MERCHANT, N. LONDON, APRIL 1, 1834.

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Joseph Alberts By 68lbs. cliecse at 64cts. 112

Nathaniel Curtiss To 34 yards of broadcloth a $4,75, ||2 By cash,

Jeremiah Goodale 113

To 38lbs. salt pork at 83cts.
" 1 pork ham 27lbs. a 12 cts.

Joseph Alberts
|l1 To 54 yards Trish linen at 58cts.

“ 1 Daboll's complete Schoolmasters' Assistant. 11 By 24 cords walnut wood a $6,00,

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We have given an example of the Day Book sufficient to show the manner of
keeping it. At the commencement of the book, the owner should write his name, to-
gether with the place of his residence, in the manner exhibited on page 1st, where
the pupil will observe the name of William Merchant, who is supposed to be the
person who owns the book, and residing in New London. The pupil will also ob-
serve, that the day of the month, &c. must be placed at the top of every page; and
when the date alters þetween the top and bottom of any page, the figure denoting
the day of the month is placed in a break in the lines which are drawn between the
entries.

By posting an account, is meant, transferring the entries from the Day Book to the
Leger. Every entry in the Day Book must be posted into the Leger; and when sev-
eral articles are entered in the Day Book at one time, it is not necessary to mention
them all in posting to the Leger, but merely to say “sundries," as in the following
Leger.

In posting an account, begin with the first name on the Day Book. Enter it on the
Leger: if it be Dr., on the left, or if Cr., on the right hand of the page, thus enter
ing each under its proper head, placing the date and the page of the Day Book in the
columns ruled for that purpose; and mark the page of the Leger on the Day Book
opposite the entry.

Every Leger should have an Index, or Alphabet, to show on which page each
person's account stands.

INDEX TO THE LEGER.
A Alberts, Joseph,

page
C Curtiss, Nathaniel,
G Goodale, Jeremiah,

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