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Albany, May 3, 1822. Entered. Theodore Barrell, New-London,
2 To 16 cheese, 308 lbs. at 5 cents,
217 lbs. of butter, at 15 2-3 cts.
The foregoing example of a Day Book, may suffice to give a good idea of the way 11 which it is proper to make the original entries of all debt and credit articles. Anoher small book should next he prepared, according to the following form, termed the wook of fccounts, or Leger. Into this hook must be posted the whole contents of the Day Book ; care being taken that every article be carried to its corresponding title che delt nnounts to be entered in the leit, and the credit in the right hand page. Thus, should it at any time be required to know the state of an accomt, it will only be neces Mary to sum up the 'wo columns, and to subtract the smaller amount from the greater ne remainiles will be the balance.
When an article is posted from the Day Book into the Leger, it will be proper, op: posite the article, to note the same in the margin of the Day Book, by writing the word Enterrd, or making two parallel strokes with the pen : to which should be addest the gure denoting the page in the Leger where the account is.
On a hrank page at the beginning or end of the Leger, an alphabetical index should me written, containing the names of every person with whom you have accounts in the Seger, with the number of the page where the ascounts are.
Joseph Hastings. 1822. Jan'y 5 To my order on Anthony Billings for goods,
26 2 shirts of Anthony Billings, Feb'y 12 My order on Thomas Grosvenor, May 8 1 pair shoes, 29th April, from A. Billings,
$ sct. 11150 2/16 3150 1/25
5 To 2 weeks' wages of my daughter, at 75 cents a
To 1 barrel of cider, and barrel,
My order on Thomas Grosvenor,
1 75 24132 26/04 6800 43/60 54100
) Deedehac phuanpson, months,
By my note to Daniel Mason, at 6 months, endor
sed by Cphraim Dodye,
$ Ict. 1475 5100
What is the state of the following Accounts ? Joseph Hastings, (Due 'aseph Hastings, Samuel Stary,
Edward Jones, Anthony Billings,
Notes Payable, Thinnas Grosvenor, Samuel Stacy owes, Edward Jones,
Anthony Billings owes, Noles Pavalle,
'Tholas Grosvenos owes, Jonathan Curtis,
Jonathan Curiis owes, John Rogers.
John Rogers Owee,
7 64 90 00
1 50 189 05 1957 45 25 60 00
March into cash in full of his account,
217 lbs. butter at 15 2-3 cents,
INDEX TO THE LEGER.
2 Hastings, Joseph,
% Stacy Samuel,
By 3 months' wages due this day, at $6,
$ ct: 18.00 31150
1150 3,62 3155, 999
Judge of County Court,
24 My draft in favour of Edward Jones,
1 empty cider barrel,
158 6800 54.00
5 64 40100