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Albay, Airil 6, 1302. Entered. Anthony Billings,
Dr. * TO 2 toi3 of bray at $11,95,
$22,50 Amount of order dated March 26th,
182, in favour of Fanny White, <0,54
pard in 1 pair yarn stockings,
briag sundiy articles on Previ- 3,00
Hutered. Thomas Grosvenor,
London for 69 dollars,
100 galls. at 50 cents, $50,00
balance dae on Tbomas (Grosve-
Entered. Jonathan Curtis,
$1,00 Paid Hunt, for blauksith's work on your cart,
0,58 Setting 6 panes of glass, and finding glass,
Enterod. John Rogers,
Dr. 9 To a yoke of oxen, at 60 days' Credit,
29. Enterod. Authony Billings,
1 By garden seeds of various kinds,
1 pair of boots, myself, $4,00, and i
1,25 Tea, Sugar, and Lainp oa, por
Entered Notcs payahle,
Albany, May 3, 1822.
2 To 16 cheese, 303 lbs. at 5 cents, $15,40
217 lbs. of butter, at 15 2-3 cents, 34,00
Dr. iTo 1 pair shoes, Pui April, froin Anthony Billings,
1125 --12 Entered. Anthony Billings,
Dr. 1 To 84 bushels of seed potatoes, at 33 1-3 cents,
$23,00 8 pair mittens at 20 cents,
43 60 Entered. Joseph Hastings,
Cr. 1 By 4 months wages at 7 dollars,
-20Entered. Theodore Barrell,
Cr. 2 By cash in full of all demands,
25 Entered. Thoinas Grosvenor,
54 00 Enfered. Anthony Billings,
5400 sept. 24Eutered. Notes payable,
Dr. 2 Trash paid for my note, to D. Mason, 48,00 The foregoing example of a Day Book, may sufice to give a good idea of the way in wbich it is proper to make the original entries of all debt and credit articles. Another small book should next be prepared, according t» the following formi, termed the book of Accounts, or Leger. Into this book 17:01st be posted ihe whole contents of the Day Book ; care being taken that every article be carried to its corresponding title; the debt amounts to be entered in the heit, and the credit in the right hand page. Thus, should it at any time be required to know the state of an account, it will only be necessary to sum up the two columns, and to subtract the smaller amount from the greater, the remainder will be the balance.
When an article is posted from the Day Book into the Leger. it will be proper, opposite the article, to note the same in the margin of the Day Book, by writing the word Entered, or making two parallel strokes with the pen: to which should be added the figure denoting the page in the Leger, where the account is.
On a blank page at the beginning, or end of the Leger, an alphabetica! index should be written, containing the names of every person with whom you have accounts, in the Leger, with the number of the page where the 2Ccourts are.
26 2 shirts of Anthony Billings, Febʼy. 12 My order on Thomas Grosvenor,
1 pair shoes, 29th April, from A. Billings,
$C 11,50 2,16 350 1/25
To 2 weeks' wages of my daughter at 75
cents a week,
$ C. 150
Anthony Billings, 1822.
$ic. March 4 To 1 barrel of cider and barrel,
1 75 10 Cash paid your order in favor of G. Gilbert 24/32 April 6 6 Sundries,
2604 12 ditto.
6800 May, 12 ditto.
43 60 (25; My order on Thomas Grosvenor,
Japly.) slBy my order in favor of Joseph Hastings,
Judge of County Court, Cr.
1241 My draft in favor of Edward Jones, 3800
My order in favor of Anthony Billivgs,
4 months' hire of his son William at $10,
31To 16 cheese, weight 308 lbs. at 5 cents,
217 lbs. butter at 15 2-3 cents,
INDEX TO THE LEGER.
2 Hastings Joseph,
2 Stacy Samuel,