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.) 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. this day, a $1,12 per day 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 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 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. || 1 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. Joseph Alberts “ 1 Daboll's complete Schoolmasters' Assistant. 11 By 24 cords walnut wood a $6,00, We have given an example of the Day Book sufficient to show the manner of By posting an account, is meant, transferring the entries from the Day Book to the In posting an account, begin with the first name on the Day Book. Enter it on the Every Leger should have an Index, or Alphabet, to show on which page each INDEX TO THE LEGER. page |