Page images
PDF
EPUB

SC

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,
Hire of iný Wagon and horse to

briag sundiy articles on Previ- 3,00
dence, 3d of this month,

26104

68.00

Hutered. Thomas Grosvenor,

Cr.
1 By his order on Theodore Barrell, New-

London for 69 dollars,
Enterod Anthony Billings,

Dr.
1 To 1 hugshead Rimfron Theoriere Darrell,

100 galls. at 50 cents, $50,00
Cash received from "zád Barre!) for

balance dae on Tbomas (Grosve-
nor's order,

18,00

[ocr errors]

Ci.

1275

Entered. Jonathan Curtis,
2 By a coat g14,75, pantaloon 35,00,

22-
Entered. Thomas Grosvenor,
I To mending your cart hy my man Wil-
liam,

$1,00 Paid Hunt, for blauksith's work on your cart,

0,58 Setting 6 panes of glass, and finding glass,

0,05

[merged small][ocr errors]

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
pair for John, 93,50,

17,501
1 pair of thick shoes for Joseph Has-

1,25 Tea, Sugar, and Lainp oa, por

$0,56,

bill

, 0,68

999

Entered Notcs payahle,

Cr.
? By my note to Iseac Thompson, at 6 months,

90100

$0.

Albany, May 3, 1822.
Entered. Theodore Barrell, New-London, Dr.

2 To 16 cheese, 303 lbs. at 5 cents, $15,40

217 lbs. of butter, at 15 2-3 cents, 34,00
24 lbs. of honey, at 12 cents, 3,00

5240

[ocr errors]

Entered.

,

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,

1,60 Cash,

14,00

43 60 Entered. Joseph Hastings,

Cr. 1 By 4 months wages at 7 dollars,

31 50

-20Entered. Theodore Barrell,

Cr. 2 By cash in full of all demands,

52 10

25 Entered. Thoinas Grosvenor,

Cr.
1 By his acceptance of my order in favor of
Anthony Billings,

54 00 Enfered. Anthony Billings,

Dr.
i Tv amount of my order on Thomas Grosve-
nor,

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.

[blocks in formation]

1822.
Jan'y. 5 To my order on Anthony Billings for goods,

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

May 8

[blocks in formation]

1822. Jarly.

S'T.

To 2 weeks' wages of my daughter at 75

cents a week,

$ C. 150

Dr.

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,

54100

.

[merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small]
[blocks in formation]

1822.
Jan'y. 1 By 3 months' wages due this day at $6,,
May 115 4 months' wages at $7,

$ C.
18100
31 50

[merged small][merged small][ocr errors][ocr errors][merged small][merged small]

Japly.) slBy my order in favor of Joseph Hastings,

1822.

IBy

26 Su'ndries,
Feb'y. 281

ditio.
April 29 ditto

$ C.
1150
362
3 55
999

Judge of County Court, Cr.
Fy. '22|12|By my order in favor of Joseph Hastings, $350

1241 My draft in favor of Edward Jones, 3800
March 1 Cash paid me this day,

75,00
1 empty cider barrel,

58
April 12 Amount of your order on Theodore Barrell, 6800
May (25)

My order in favor of Anthony Billivgs,

.

540C

Cr.

Labourer,
1822.
Jan’y. 18 By team hire at sundry times,
Feb'y.1181

4 months' hire of his son William at $10,

[ocr errors][ocr errors][merged small]

Farmer,

Cr.

1822.
March 15By sundries in full,

& C.
5:51

[merged small][merged small][ocr errors][ocr errors][merged small][ocr errors][merged small]

1822.
Sept. 24 To cash paid for my note to D. Mason,

$IC.
48\00

[merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small]

1822.
April 25 To 1 yoke of oxen at 60 days' credit,

$ic.
6000

[blocks in formation]

May

31To 16 cheese, weight 308 lbs. at 5 cents,

217 lbs. butter at 15 2-3 cents,
24 lbs. honey at 12 cents,

$15/40
3400

3 00
52140

PAOL.

[ocr errors]

INDEX TO THE LEGER.
B.

H,

PAGE.
Barrell Theodore,

2 Hastings Joseph,
Billings Anthony,

J.
C.

Jones Edward,
Curtis Jonathan,

2

N:
D.

Notes Payable,
Daboll Peter,

1
G.

Rogers John,
Grosvenor Thomas,

1

S.
Green Samuel,

2 Stacy Samuel,

.

[ocr errors]
« PreviousContinue »