LEVI MUNSON 1825.

lozu. To amt. from p. 1 28 09 April 2] By amount brought Mar.113 sundries

13 28

from page 1
191 12 gls. N. E. rum 60)

cash on account
2815
sundries

8321

Bal. transferred LT

| 55691 Dr.

ZERA COLEMAN | 1825. 1

1825. Jan. 13 2 To 3 quintals fish | 1275 Feb. 163 By 233 lb. pork

Bal. transferred

10

JOHN KELLEY 1825. 11

| 1825. Jan. 31 To bal. on old acc'l. 122 Jan. 132 By cash on acc't.

Feb. 812 cash in full

Dr.

TITUS COLE 1825.

1825.1 Feb.2013 To cash in full 1949 Feb. 2 2 Ry sundring Dr.

JOHN STRONG | 1825.

! | 1825. Jan. 13. To cash on acc't. | 46 75' Jan. 31 By balance on old Feb. 131 cash in full 9925

account

LEGER. Dr.

DAN BURT 1825.

il 1825. Feb. 103 To sindries

// Mar. 4 4 By cash in full

PULIP CARTER 1825.

1825. 4, By order on J. TinFeb. 1013 To sundries

11165 Mar. 15 I ker for

JOHN DANA 1825.

1 1825. Feb. 1113 To 4 gals. wine

Mar. 2215 By cash in full Dr.

DAVID TERRY 1825.

1925. Jan. 3 (1 Tohal.on old acrt. 191 Feb. 123 By, cash in fon FELIX STORRS

Cr. | 1825.

1 1825. Feb.12 |3|To cash on 'acc't. (138 Jan. 31 By bal. on old acc't. 238 Mar.14 14 cash in full

ICO

A

L

og

marine

INDEX TO THE LEGER.
P.
G.

Р
Adams, Samuel 1 Gray, Charles 2 Pindar, Peter

н

Pond, Simon,
Burt, Dan

Porter, Aaron
Hill, Jared

S.
i K
Carter, Philip

Scott, Thomas
Cole, Titus

Kelley, John

Storrs, Felix
Coleman, Zera

Strong, John

Lyman, Charles
Drew, John

Terry, David
Drew, Noah

LM

Munson, Levi 1,2 Warren, Sylvester, 1
English, Samuel

Y
Owen, Calvin 2 Young, Augustus. 3
French, David 3.

Book-Keeping, by Single Entry, show's clearly the state of accounts with
individuals dealing on credit, but does not exhibit the
fairs to the book keeper himself. If, therefore, he wishes to know his profits
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 thai,
taken at the commencement of business, will show the gain or loss by trade.

Inventory taken from the foregoing example; April 3, 1825.
Money on hand
148 lb. Coffee, a 181.

Brought up 994.39
27.01 Produce on hand

50.75
1333] Ib. Sugar, a 09 126.66 Due me as per Leger 126.29
122Ib. H. Tea, a $i, 122.25
233 Ib. Bohea Tea, a .40 93.20

· 1171.43
234 gal. W. I. Rum, a .75 17.62 | I owe as per Leger

25.80
58 gals. N. E. Rum, a .42 24.36
87 gals. Molasses, a .28 24.36 Net Estate, April, 3, 1825 1145.68
69 gals. Wine, a $1.31 90,39, Net Estate, Jan. 3, 1825 1060.50

Carricd up 994.39 Net gain in 3 months 85.13

ON NS af

2. BILLS OF PARCELS.
No. 1

No. II.
Monrovia, Jan. 25, 1825.

Peru, Dec. 29, 1824.
Mr. OLIVER DURANCE, | Mr. Mason PRIOR, .
of Mr. G

in Li
8 yds. of Camblet, at 5 – 6.67 | Onc pair of Oxen • $67.00
3 yds. of Bocking, at 26 • 1.75 | Four Cową · · 49.50
3 yds. of Bombazeti, ai 223 1.12
tyd. of Plust, at 1016 • 0.55 Received payment, $116.50

JOHN LURCHER,