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a .22

12 lbs. sugar

1

Dr.

Dr.

DAY BOOK.
February 10.

March 1.

4 IP.Dan Burt Dr. ct. P.Jared Hill

Dr. 1 % che 3 To 10 gal. N. E. rum a.50

2 To 21 lbs, coffee 5 gals. molasses a 40

7

361 Ibs. sugar

91 gal. wine a $1.62 25 25 3 Philip Carter Dr. To 16 lb. coffee

3 Charles Lyman Dr. a .12

To 61 quint, fish a $4.25 27163 4 lbs. Bohea tea a .61 1 quint. fish a $4.25 1165| 3 Dan Burt

Cr. 11

By cash in full by J. Starr 71 3 John Dana Dr.

5 To 4 gal. wine a $1.75 7 기 2 Simon Pond

Dr. 12

To 4 quintals fish a $4.25 17 3 David Terry

7 To cash to bal. for. acc't. 12

2 Charles Gray

Cr.

By 54 bush. wheat a .92 1 Peter Pindar

Cr.

Cash to balance .53 559) By cash in full

100

3 Augustus Young 3 Felix Storrs

Dr.

To 1124 lbs. sugar a .11 12381 To cash on former acc't. 138

2 Calvin Owen Dr. -14 3 David French Dr.

To 50 lbs. H. tea a $1.19 6 84

8 To 2 quint. fish . a $1.25

8 50
3 Noah Drew

Cr. 1 Samuel English Cr.

By 1 hhd. W. 1. rum, By 10 bush. rye

a .754725

10cash to balance $2.52 7192

2 Calvin Owen

Cr. 1 Sylvester Warren Dr.

By cash in full

1153 To 1 gal. wine a $1.75

1 Levi Munson

Cr. 3 gal. N. E. rum a .53 3 34 By cash on account

5 Cr.

11 By 10 bush. wheat a .92

2 Charles Gray

Dr. 3 bush corn

10/64 To 10 g. W. I. rum a 1.25 12.50 2 John Strong

Dr.

2 Levi Munson Dr. To cash to bal. for. acc't. 99 25 To 53 g.W. I. rum a 1.25 16

16 gal. molasses a .40 13 28 3 Aaron Potter Dr.

14. To 24 lb. H. tea a $1.20

3 Felix Storrs

Dr.
21 quint. fish
a 4.10
To cash in full

100
50 lbs. coffee
a .20 49/05

15 2 Zera Coleman Cr.

3 Philip Carter Cr. By 233 lbs. pork

a .043 10 481 By an order on J. Tinker 1165

20 2 Titus Cole

Dr.

3 Aaron Potter Cr. To cash in full

194/98 By cash on account 25 50 -26

18 2 Simon Pond

Dr.
2 Simon Pond

Cr.
To l chest Bohea tea,

By 21) bush. rye

a .52
80 lbs.
a 44 35120

114 bush. corn

a .48 1670

19 1 Samuel Adams Dr.

2 Levi Munson Dr. To cash in full

161'25 To 12 gal. N. E.rma .50 61

a 54

63 gal.

a 48

$ ct. 13.95

2 86

15 24

DAY BOOK. 6) March 22.

March 30. P. John Dana

ur. * ct.) P. David French Cr. 3 By cash in full

71 3 By cash in tull 3 Charles Lyman Cr.

--31. By cash in full, on acc't. 2753

Dr.

3 Augustus Young 2+

To 13 lbs. coifee

- 0.22 3 David French

Cr.
Dr.
To 13 gal. wine

a 1.75

2By 10bush. whcat a .94 3 gal. W. I. rum å .94

545 cash to balance $5.14 -26

-April 2 S Jared Hill

Cr.

2 Levi Munson Cr. By cash in full on acc't.

25 25 By cash on account 3 Noah Drew

Dr.

1 Charles Gray Cr. To 233 lbs. pork 10 bush. wheat

21 15

By cash or acc'ı. in full 2 Simon Pond

Dr. 2 Levi Munson

Dr.

To 28 gal. N. E. rum a .51 To 16 lbs. coffee

26 gal. W. 1. rum a.94 4“ Hyson tea a 1.200 81321

10/25

a .05 a .98

1250

-28

a .22

3872

Cr.

1)

THE LEGER. Dr

SAMUEL ENGLISH 1825.

1825. Jau. 4| 1 To sundrics as per Feb. 5 2 By 6 bush. wheat Day Book

1290

131 3 sundries

4 98 792 1290

Dr.

PETER PINDAR 1825.

11 1825. Jan. 3) 1 To bal.on old acc't. 212 Jan. 4 1 By cash on acc't. 112

Feb.12 3 cash in full 100

1212 Dr. SYLVESTER WARREN

Cr. 1825,

1825. Jan. 7 1 To sundries

7|30|Feb.14 3 By sundries 10/64 Feb.14 3 sundries

3 34

10167 Dr. SAMUEL ADAMS

Cr. 1825.

1825. Feb. 3 2 To cash on acc't. 12675 Jan. 10 1 By sundries

288 263 cash in full 16125

| 22800
LEVI MUNSON

Cr. 1825.

1825. Jan. 10; 1 To sundries

519|| Feb. 8j 2jBy sundries 18184 Feb. 8 % sundries 223c|| Mar.10 4 cash ou acc't. Amount transfer.

Amount transfer-
red, page 2
23109

red, page 2

Dr.

2184

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[2 Cr.

$ct.

5 59 12150 18|09

LEGER. Dr.

CHARLES GRAY 11825.

$|ct.1). 1825. Jan. 24 1 To sundries

5|59||Mar. + By sundries Mar.114 10 gls. W. I. rum

12|50|| April

cash in full 18|09

SIMON POND 1825.

10_0. Feb. 22 To 5 gls. N. E.rum 265 Mar.18 4 By sundries 263 1 chest Bohea tea

35 20

Balance transMar. 54 4 quintals fish

ferred April 20 sundries

38 72 93 571

Cr.

16170

17100

78 87 93 57

.بکہ 1

Dr.
LEVI MUNSON

Cr 1820. To amt. from p.

1 28|09 April 2| By amount brought Mar.113 sundries 1328

23 84 1911 12 gls. N. E. rum

610)
Ci cash or account

10.25 2815 sundries

832

Bal. transferred 21 160 55691

155169

from page 1

Dr.

ZERA COLEMAN 1825.

1825. Jan. 132 To 3 quintals fish 1275 Feb. 16. By 293 lb. pork

Bal. transferred

10/18

2127 12175

Dr.

JOHN KELLEY ✓ 1825.

1: 1825. Jan. 31 To bal. on old acc't. 122 Jan. 132 By cash on acc't.

Feb. 81 cash in full

72 12

Cr.

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Dr.

1825. Jan. 13 Feb. 11

JOHN STRONG

1825.
To cash on acc't. 4675' Jan. 31|By balance on old
cash in full 9925

account
13olno

14€

Cr.

1153

Dr.

CALVIN OWEN 1825.

4 1825. Feb. 3? To sundries

4.9 Mar.10 |By cash in full Mar. 71 54 lb. Hyson tea 6131

1153 Dr.

THOMAS SCOTT 1825. 11

1825. Jan. 311|To bal.on old acc't. 16 Feb. 52 By cash in full

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LEGER.
Dr.
DAN BURT

Cr.
1825.

1825. !!
Feb. 103/To sindries

Mar. 4. (4/By cash in full 7
PUILIP CARTER

Cr.
1825.1

1825. 14, By order on J. Tin-
Feb. 1013 To sundries

11165 Mar. 15

ker for

11651
Dr.
JOHN DANA

Cr.
1825.

1825.
Feb. 1113 To 4 gals, wine

Mar. 2215 By cash in full
Dr.
DAVİD TERRY

Cr.
1825.

1925.
Jan. 3 Tohal. on old acc't. 12 Feb. 12|3|By cash in fon 12
Dr.
FELIX STORRS

Cr.
1825.

1825.
Feb.12 3 To cash on 'acc't. 138 Jan. 3 1 By bal. on old acc't. 238
Mar.14 + cash in full 100

1237

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Dr.
DAVID FRENCH

Cr.
1825.

1825.
Feb. 14/3 To 2 quintals fish 8 50|| Mar. 30/6 By cash in full 1395
Mar. 245)
sandrics

5 45

13195
Dr.
AARON POTTER

Cr.
1825.

1825.
Feo. 16 3 To sundries 49 05 Mar. 15 4 By cash on ace't. 25 50

balance

2355

49|05
Dr.

CHARLES LYMAN
1825.

zlashis.22l5|By cash in full
Mar. 7 To 64 quintals fish

27|631
Dr.
AUGUSTUS YOUNG

Cr.
1825.

1825.
Mar. 74 To 112 lb. sugar
12|38| Mar. 31 By sundries

15 24
3116 13 lb. coffee 2/86

15 24
Dr.
JARED HILL

Cr.
1025.

5251

1825.
Mar. 1 14|To sunriries 25,25 Mar. 36HR cash in full 25 25
Dr.
NOAH DREW

Cr.
1825.

1826. 1
Mar.26/5 To sundries

21 45 Mar. 0,1 By 1 hhd.W.I. rum 47 25
balance

25 80
47 25

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INDEX TO THE LEGER.
A
P.
G

P
Adams, Samuel

1 Gray, Charles 2 Pindar, Peter
B

H

Pond, Simon,
Burt, Dan

Potter, Aaron
Hill, Jared

3
o

S.

K
Carter, Philip
3

Scott, Thomas
Cole, Titus

2 Kelley, John % Storrs, Felix
Coleman, Zera 2

L

Strong, John
D

T
Lyman, Charles
Drew, John

David
Drew, Noah
3

W
E

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

O

Y
Owen, Calvin 2 Young, Augustus
French, David

3

Terry,

M

3

Book-Keeping, by Single Entry, shou's 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 profits
or losses by his business, he must take an inventory of his stock on hand,
balances ou book and ready money, and this inventory compared with that,
taken at the commencement of business, wilt show the gain or loss by trade.

Inventory taken from the foregoing example; April 3, 1825.
Money on hand
$468.54

Brought up 994.39
148 lb. Coffee, a 181
27.01 Produce on hand

50.75
13334 lb. Sugar, a 091

126.66 Due me as per Leger 126.29
1221 lb. H. Tea, u xỉ, 122.25
233 Ib. Bohea Tea, a .40 93.20

1171.43
231 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, w $1.31 90,39 Net Estate, Jan. 3, 1825 1060.50
Carricd up 994.39 | Net gain in 3 months

85.13

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