INTRODUCTION.

SCHOLARS, male and female, after they have acquired a sufficient knowledge of Arithmetie, especially in the fundamental rules of Addi. tion, Subtraction, Multiplication, and Division, should be instructed in the practice of Book Keeping. By this it is not meant to recommend that the son or daughter of every farmer, mechanic, or shop keeper, should enter deeply into the science as practised by the mer chant engaged in extensive business, for such study would engross a great portion of time which might be more usefully employed w acquiring a proper knowledge of a trade, or other employment.

Persons employed in the coinmun business of life, who do not keep regular accounts, are subjected to many losses and inconveniences to avoid which, the following simple and correct plan is recommend. ed for their adoption.

Let a small book be made, or a few sheets of paper sewed together, and ruled after the examples given in this system. In the book, termed the Day Book, are duly to be entered, daily, all the transactions of the master or mistress of the family, which require a charge to be made, or a credit to be given to any person. No article thus subject to be entered, should on any consideration be deferred till another day. Great attention should be given to write the transac tion in a plain hand; the entry should mention all the particulars na. cessary to make it fully understood, with the time when they took place; and if an article be delivered, the name of the person to whom delivered is to be mentioned. No scratching out may be suffered ; because it is sometimes done for dishonest purposes, and will weakeni or destroy the authority of your accounts. But if, through mistake, any transaction should be wrongly entered, the error must be rectified by a new entry; and the wrong one may be cancelled by writing the word Error in the margin.

A book, thus fairly kept, will at all times show tlor exact slate of a persons affairs, and have great weight, should there at any time bu a necessity of producing it in a court of justico.

•JEREMIAH GOODALE, Albany, January 1, 1822.
Entered. Joseph Hastings,

Cr.
1 By 3 months' wages, at $6 a month, due this date,

-5-
Entered.
Samuel Stacy,

Dr.
1 To 2 weeks' wages of my daughter Ann, spinnmg

yarn, at 75 cents a week, ending this day,

18100

150

Elles ont

Entered. Joseph Hastings,

Dr.
1 To iny order for goods out of the store of Anthony

Billings,

1150

id นูข

1150

.

Entered. Anthony Billings,

Cr. 1 By my order in fuvour of Joseph Hastings,

15.
Entered.) Thomas Grosvenor,

Dr.
1 To the frame of a house completed and raised this

day on his Glover Farm, so called, 4000 feet at 25
cents per foot,

-18-
Entered.
Edward Jones,

Cr.
1 By his team at sundry times, carrying manure on

10000

my farm,

5164

.

-25-
Entered. 'Thomas (irosvenor,

Dr.
1 To 48 window sashes delivered at his Glover Farm,
so called, at $1,00

$48,00
Setting 500 panes of glass by my son John,
at 19 cents,

7,30
10 days' work of myself finishing front room,
at $1,25. a day,

12,50
7} do. of William, my hired man, laying

the kitchen Hoor and hanging doors, at > 6,30
84 cents a day,

-26-
Entered.
Anthony Billings,

Cr.
1 By 2 galls. molasses, at 36 cts. per gall. 0,72
4 yds. of India Cotton, at 185 cents,

0,74
2 Aannel shirts to Joseph Hastings, 2,16

74130

362

Dr.

Entered. Joseph Hastings,

ict 356

S/50

Albany, February 12, 1822. Énterea. Thomas Grosvenor,

Cr. 1|By my order in favour of Joseph Hastings, Entered. Joseph Hastings,

Dr. 1 To my order on T. Grosvenor,

-16Entered. Thomas Grosvenor,

Dr. 1 To 3 days' work of myself on yo'ır fence at $1,25

3,75 3 days' do. my man Wm. on your stable and finishing off kitchen, at 84 cts.

2,521 2 pr. brown yarn stockings, at 42 cts. 0,84

per day,

.

-18Entered. Edward Jones,

Cr.
1 By 4 months' hire of his son William at $10 a month,

-24 Entered.! Edward Jones,

Dr. 1. To iny draft on Thomas Grosvenor, Entered. Thomas Grosvenor,

Cr. 1sBy my draft in favour of E. Jones,

38/09

.

38.00

-28

Entered. Thomas Grosvenor,

1 To the frame of a barn,

Dr.

75100

Cr.

Entered. Anthony Billings,

1 For the following articles,

14 lbs. muscovado sugar at $12 pr cwt.
1 large dish,
6 plates,
4 cups and saucers
1 pint French Brandy,
I quart Cherry Bounce,
Thread and tape,
? Thimbles,
1 pair Scissors,
I quire paper,
Wafers, 4; ink, 6; 1 bottle, 8;

1,50 0,23 0,30 0,20 0,17 0,33 0,181 0,04 0,17 0,25 0,1811

.

3/55

Dr
1 To a cotton Coverlet delivered Sarah Bradford, by

Albany, March 1, 1822. Entered. Thomas Grosvenor,

1 By cash paid me this date,

.

Entered. Anthony Billings,

To one barrel of Cider,

I barrel containing the same, (from Tho

mas Grosvenor;)

$1 17

0 581

1175

0 58

-7
Ento.ed.
Thomas Grosvenor,

Cr.
1 By 1 barrel containing Cider sold and delivered to
Anthony Billings,

10Entered. Anthony Billings,

Dr. liTo cash per his order to George Gilbert,

-15Entered. Peter Daboll,

Cr.
1 By ainount of his Shoe account,

$4 48
Yarn received from him for the balance of
his account,

1

2432

5:51

Entered. Samuel Green,

Cr. 2 By amount due for 12 months New-London Gazette,

$2 00 4 Spelling Books, at 20 cents, for children, 0 80 i Daboll's Arithmetic, for my son Samuel, 0 42 2 blank Writing Books, at 12 cents, 0 25 I quire of Letter Paper,

0 34

381

48:00

.

-24Entered. Notes Payable,

Dr.
2 By my note of this date, endorsed by Ephraim

Dodge, at 6 months, for a yoke of Oxen bought
of Daniel Mason, at Lebanon,

-28Entered. Jonathan Curtis,

Dr.
2j To an oid bay Horse,

$23 00
A four wheeled Wagon, and half
Harness,

42 00

worn

65,00

Dr.
$22 50

Albany, April 6, 1822.
Entered.] Anthony

Billings,
1 To 2 tons of Hay, at $11 25,
Amount of order dated March 26, 1822,

in favour of Fanny White, paid in 1
pair yarn stockings,
Hire of niy wagon and horse to bring

sundry articles from Providence, 3d
of this month,

0 54

3 00

2010.

-12Entered. Thomas Grosvenor,

Cr.
1 By his order on Theudure Barrell, New-London, for

68 dollars,

68,00

Entered. Anthony Billings,

Dr.
1 To I hogshead Rum from Theodore Barrell,
100 yals. at 50 cents,

$50 001
Cash received from said Barrell for balance

due on Thomas Grosvenor's order, 18 00

6800

1975

18Entered. Jonathan Curtis,

Cr. 2 By a coat $14,75, pantaloons $5,00,

-22 Entered. Thomas Grosvenor,

Dr.
1 To mending your cart by my man William, $1 00

Paid Hunt for blacksmith's work on your
cart,

0 58
Setting 6 panes

of glass, and finding glass, 0 66

224

-25

.

6000

Entered. John Rogers,

Dr. 2] To a yoke or Oxen, at 60 days' credit,

-29 Entered. Anthony Billings,

Cr.
1 By Garden Seeds of various kinds,

$0 56
1 pair Boots, myself, $4,00, and 1 pair for
Jolin, $3,50,

7 50
1 pair of thick Shoes for Joseph Hastings, 1 25
Tea, Sugar, and Lamp Oil, per bill, 0 681

9 98

Entered. Notes Payable,

Cr. 3|By my nute to Isaac Thompson, at 6 inonths,

90,00