Daboll's Schoolmaster's Assistant

SC.

2604

.

63.00

68;00

Albany, April 6, 1822.
Entered. Anthony Billings,

Dr.
1 To 2 tons of Hay at $11,25, $22,50

Amount of order dated March 26th,

1822, in favour of Fanny White, 0,54

paid in 1 pair yarn stockings,
Jlire of my waggon and horse to

bring sundry articles from Provi- 3,00
dence, 3d of this month,

12 Eatered. Thomas Grosvenor,

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

London for 68 dollars,
Entered Anthony Billings,

Dr.
1 To 1 hogshead Rum from Theodore Barrell,

100 galls. at 50 cents, $50,00
Cash received from said Barrell for

balance due on Thomas Grosve..
nor's order,

18,001

-18 Entered. Jonathan Curtis,

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

-22Entered. Thomas Grosvenor,

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

$1,00
Paid Hunt, for blacksmith's wurk on

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

0,661

-25Entered. John Rogers,

Dr. 2 a yoke of oxen, at 60 days' Credit,

-29Entered. Anthony Billings,

Cr.
1 By garden seeds of various kinds,

1 pair of boots, myself, $4,00, and i
pair for John, $3,50,

7,50
1 pair of thick shoes for Joseph Has-
tings,

1,251 Tea, Sugar, and Lamp Oil, per bill, 0,68

1975

your cart.

2124

60100

$0,56

9/99

Entered. Notes payable,

Cr. 2 By my note to Isaac Thompson, at 6 months,l. 90.00

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

2 To 16 cheese, 308 lbs. at 5 cents, $15,40

217 lbs. of butter, at 15 2-3 cents, 34,00
24 lbs, of honey, at 125 cents, 3,00

.

32 40

Entered. Joseph Hastings,

Dr.
1 To 1 pair shoes, 29th April, from Anthony

Billings,

125

.

Entered. Anthony Billings,

Dr. 1 To 84 bushels of seed potatoes, at 33 1-3 cents,

$28,00 3 pair mittens at 20 cents,

1,60 Cash,

14,00 --15

4300 Entered. Joseph Hastings,

Cr. 1 By 41 months wages at 7 dollars,

31/60

-20Entered. Theodore Barrell,

Cr. 2 By cash in full of all demands,

62140

-25 Entered. Thomas Grosvenor,

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

5400 Entered. Anthony Billings,

Dr.
1 To amount of my order on Thomas Grosve-
por,

54.00 - Sept. 24 Entered. Notes payable,

Dr. 2 To cash paid for my note, to D. Mason, 48.00 The foregoing example of a Day Book, may suffice to give a good idea o the way in which it is proper to make the original entries of all debt and credit articles. Another small book should next be prepared, according to the following form, termed the book of Accounts, or Leger. Into this book must be posted the 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 left, 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 freger, it will be proper, opposite the article, to note the same in the margin of the Day Booki, 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, when the account is.

On a blank page at the beginning, or end of the Leger, an alphabetion index should be written, containing the names of every person with wbron you bave accounts, in the linger, with the number of the page, w dogter the

.

1

accounts are.