A Compend of Book-keeping by Single Entry ...

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EdiicT

- -^ 1.750

fl

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liVl

n OF BOOK-KEEPI^u

i»y

SINGLE ENTRY

MER8.

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n *

HILLI

M'^jiT-^^

^«ju^ t:^ ^^■s^^.^TI^'^

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3 2044 102 871 670

COMPEND OF BOOK-KEEPING

BY

SINGLE ENTRY;

DESIGNED FOR THE USE OF SCHOOLS.

CONTAINING

FORMS ADAPTED TO THE BUSINESS

OP

RETAIL MERCHANTS, MECHANICS, AND FARMERS,

ILLUSTRATED BY EXPLANATORY NOTES.

ALSO

FORMS OF NOTES, RECEIPTS, ORDERS, &c,5

By JAMES ROBINSON,

UrSTRUCTER OF WRITING AND ARITHMETIC, BOWDOIN SCHOOL, BOSTON.

BOSTON:
HILLIARD, GRAY, AND CO.

1837.

^Aa t <uTn Q guar's / . r ■

//'<?3j ''u/),Sf. i-;<^,-^ 'CAn'ic,; 6. /((-■» CC'->u, ry Lull ^-'^ ^,

DISTRICT OP MASSACHUSETTS, TO WIT:

Dutriet ClerkU Offiee.
Bb it rxmkmbehed, That on the seventeenth day of January, A. D. 1831, in the fifly-finh year of
the Independence of the United States of America. Jamsi Robiicboiv, of the said district, has deposited
in this office the title of a book, the right whereof he claims as Author, in the words following, to wit :

" A Compend of Book-Keeping by single Entry : designed for the Use of Schools. Containing forms
adapted to the business of Retail Merchants, Mechanics, and Farmers, illustrated by Explanatory Notes.
Abo forms of Notes, Receipts, Orders, &c. By James Robinson, Instructor of Writing and Arithmetic,
Bowdoin School, Boston."

In conformity to Uie act of the Coo^^rBss of the United Stales, entitled ^* An act fbr the encourage-
ment of learning, by securing the copies of mi^M, charts, and books, to the authors and proprietors of
such copies, during the times therein mentioned ; " and also to an act, entitled " An act supplementary to
an act, entitled * An act for the encouragement of learning, by securing the copies of maps, charts, and
books, to the authors and proprietors of sueH copies, daring the times therein mentioned ;' and extending
the benefits thereof to the arts of designing, engraving, and etching historical and other prints.'*

JNO. W. DAVIS,
Clark qfOe Dutriet tff MastaektueUt.

PREFACE.

In a community like ours, a knowledge of Book-keeping, or the art of keeping
accounts, is highly important to those persons who are engaged in mercantile or
mechanical pursuits. . If this kind of knowledge be 90 necessary to the successful
transaction of business, why is not Book-keeping more generally taught in our
schools ? If the study of Book-keeping were required by those who have the super-
intendence of our public schools, and if a methodical, easy, and concise compend were
prepared, adapted to the business of the retail merchant, the mechanic, and the
farmer, the more advanced pupils of our public schools might acquire that knowl-
edge of the art, which would, on commencing business, enable them to keep their
accounts in a systematic and coirect manner.

The design of this Compend is to furnish the youth of our schools with those
methodical, simple, and concise methods of keeping accounts, which have been
found best adapted to the business of the merchant, the mechanic, and the farmer.

For those persons whose business is extensive, the first method will be the most
convenient, in which three books are used, viz. — ^the Day-Book, Cash-Book, and
Leger. Those whose business is less extensive, will probably find some one of the
other fonns better adapted to their use.

At a time like the present, when so much interest is taken in the education
of our youth, it is believed that this too long neglected, but very necessary branch
of education, will hereafter receive that attention which its importance demands.

BoHon, January, 1837. THE AUTHOR.

BOOK-KEEPING.

BOOK-KEEPING IS A RECORD OP THE TRANSACTIONS OF TRADE.

BOOK-KEEPING BY SINGLE ENTRY.

BooK-KEEPiiTG by single entry is
applicable to personal accounts only;
and it should exhibit the true state of
our accounts with eveiy pttvson with
whom we have any dealings on credit

In reconhng the transactions -of ex*
tensive business, two principal books
are necessary, viz. — the Day- Book and
the Leger; and one auxuiary book,
viz. — the Cash-Book.

DAY-BOOK.

In this book, every transaction of
business must be entered or recorded,
without delay, in plain and unequivocal
language. It is very important that
the Day-Book should be kept with
great care and accuracy, as it contains
all the materials which compose the
Leger.

Each page of the Day-Book is ruled
with a top line, on which ia written the
owner's place of residence, and d^-te.
Each page is also ruled with columns
for reference, entry, and amount

The Day-Book begins with an in-
ventoryof the owner's property, debts,
&c. Then follows a detail, of the oc-
currences of trade, set down in the
order of time in which they take place.

The name of the person or customer
is first written, with the term Dr. or Or,
annexed, according as he becomes
debtor or creditor by the transaction;
and this may be known by the follow-
insgencral rule.

The person who buys or receives
any thing is Debtor,' and the person

who sells or parts with ahy thing is
Creditor,

Thus, if L sell goods on credit, I enter
A. B., the buyer, Dr, for the goods,
specifying their quantity and value.

If I buy goods on credit, I enter C.
D^ the seller, Cr, by the coeds, speci-
fying their qnantity and vuue.

By the same rule, if I pay money,
the person to whom I pay it is made
Dr, for cash, for the amount ; and if 1
receive money, the person from whom
I receive it is made Cr, by cash, for
the amount.

And if debts be contracted or dis-
char^d by any other means, the same
rule IB to be bbserved ; the person who
becomes indebted to me is entered
Dr, ; and the person to whom I become
indebted, Cr. Also tlie person whose
debt I discharge is made Dr.; and
he that discharges a debt due by me,
is Cr.

LEGER.

The Leger is the principal bbok of
accounts. In this book, an account is
opened with every person whose name
is entered in the Day-Book, each ac-
count having a Dr, and a Cr. side,
with ruled cdumns for the date, entry,
reference, and amount

In opening an account in the Leger,
the person's name is first written in
large characters, as a title ; the Dr. side
is on the left hand, and the O. side on
the right The transactions are then
entered, as they stand Dr. or Cr. in
the Day-Book. For example, A. B.

4

INTRODUCTION.

is debited for whatever he has bought
or received of me, and credited by the
payments he has made. In short,
whatever I have sold him is on the
Dr, side; and whatever he has paid
me is on the Or. side ; and the differ-
ence between the amounts of the Dr,
and Or, sides, is called the balance.

The Le^er has an alphabetical index,
in which the titles of the accounts are
arranged under their initial letters, with
the number of the pa^ of the Leger,
on which the account is opened.

CASH-BOOK.

In the Cash-Book, the daily receipts
and payments of money are recorded,
with the date, and other particulars.
The Cash-Book should be firequenUy
balanced.

If a Cash account be opened in the
Leger, the amount received may be
carried to the Dr, side, and the amount
paid away may be. carried to the Cr,
side, daily, weekly, or monthly, as may
be found most convenient.

POSTlNa

Po^ng consists in eolCecting the
Dr. and O. items of the several ac-
counts in the Day-Book, and transfer-
«n^ them to the Dr. and Cr, sides of
their TOSpective accounts in the Leger,
each under its proper head or title.

Allot a sufficient spa^e in the Le^er
for the account of each person, with
whom you have had anv dealings on
credit, write the name of each person
at the top of the space allotted for his
account in the Leger, as a title, then
turn to the alphabetical index, and in-
sert the name under its initial letter,
writing the surname first, also the page
of the Leger. , Then enter the several
items on the Dr, or Cr, side of the
account in the Leger, as they stand
debited or credited in the Day-Book,
inserting the page of the Leger in the
proper column of the Day-Book,

A single article is usuaJly entered
in the Leger, with its quantity and
price; but when there are several

articles, the amount only is entered,
writing "For or By merchandise" —
referring to the page of the Day-Book
for particulars.

The books should be numbered, and
in posting, note the place in the Leger,
where you begin to post from Day-
Book No. 2, 3, &.C.

At the end of every month, or
oftener, the Leger should be carefully
compared with the Day-Book, for the
pt^rpose of being corrected, if it con-
tain errors.

METHOD OP CORRECTING
ERRORS.

If the entry of an article has been
omitted in the Day-Book, enter it in
the next vacant space, inserting the
word <*omtitt«d," which will account for
the derangement of dates.

If a misnoTMT or wrong tuitm be en-
tered, write the word error against it,
then draw a line underneath, and enter
the right name below.

If an article has been miscalculated,
and a wrong amount entered, write the
word error against it, (omitting to post
it,) and make a correct entry in the
next vacant place.

Errors in the Leger may be corrected
in a similar manner, except when an
item has been posted to a wrong ac-
count; the error should then be correct-
ed, by posting on the opposite side,
" For or By error on the opposite side,'*
placing a small star against each item,
to show which items are intended to
balance each other.

When an item has been posted to
the wrong side of an account, balance
it as directed above, and then post it
again on the r^ht side,

[JVbte, This done, although each
side of the account will, when footed
or added up, amount to more than it
would if these cancelled posts had not
been made, yet the balance, or differ-
encCy of the sides will be just the same
that it would have been, if they had
both been omitted.]

No erasures should ever be made in
books of accounts.

liNTRODUCTION.

5

TRANSFERRING AND CLOSING
ACCOaNTS.

When the place allotted for any ac-
count in the Leger is filled, open that
account on another page, at the same
time write the number of the page in
tJie index, and then transfer the ac-
count in the following manner : —

Add up tlie Dr. and Or. money
columns, and set the amount of each
under its respective column, writing
against each amount, ^ Transferred to
page — ; " then, under the title, on the
first line of the new page, write on
each side, •'Amount brought from
page — ^," inserting said amounts in the
money columns.

Or, before transferring any account,
it may be first closed, and the balance
only carried to a new account, in the
following manner : — >

Find the amount of the Dr, and Or.
sides of the account, — ^if the Dr. side
exceed the O. side, close it " By bal-
ance,^^ for the excess ; — or, if the Cr.
side exceed the Dr. side, close it " For
balance,^ for the excess.

When the old account is closed *^By
balance,^ debit the new account for thai
brilance ; and when it is closed /'jpbr
balance^^ credit the new account by
that balance.

When an old Leger becomes full,
open an account in a new Leger for
every person who has an unsetUed ac-
count in the old one, debiting each per-
son for the balance of the old account,
when he owes you, (noting the page
of the old Leger from which it was
brought,) and crediting each person for
the balance of the old account, when
you owe him.

BALANCE ACCOUNT.

At the close of each y6ar, or oftener,
it will be found to be a useful practice
to form a balance account in the foU
lowing manner : —

Procure a sheet of paper ruled with
two sets of money columns, also with
a reference column for inserting the
pages of the Leger, as in the following
specimen : — ^The left hand money col-
umns are the Dr, columns, and the
right hand, the Cr. columns. On the
top line of the balance account, the
date should be written.

Turn to the first unsettled account
in the Leger and write the person's
name in the balance account, then add
uj) the Dr. and Cr. sides of the account ;
if the amount of the Dr. side exceed
the amount of the Cr. side, write the
excess in the Dr. column of the balance
account opposite his name ; — ^if the
amount of the Cr. side exceed the
amount of the Dr. side, write the ex-
cess in the Cr. column of the balance
account, opposite his name. Proceed
in the same manner with th^ account
of every person; then this baliince
account will present, at one view, what
each person owes you, or what you owe
him, opposite his name.

The amount of the Dr, columns will
show what is due to you, and the
amount of the Cr, columns will show
what you owe to others.

If you wish to know the amount of
your net estate, make an estimate of
all your merchandise and other proper-
ty, at the current price, to which add
the amount of cash on hand, together
with the amount of the Dr. side of the
balance account ; from this last amount
subtract the amount of the Cr, side of
the balance account, and the remainder
will be the amount of your net estate.

DAY-BOOK, No. 1.

THE PROPERTY OF A. B. OF BOSTON.

Boston, October 1, 1836.

Leger p.

Inventwy of my property taken this day, viz.

Cash in Specie and Bank Notes (750.00

Merchandise particularly designated in Inventory

Book, amounting to mSOM

( JVVte...Th« merelMnt, or owner of the books, after takinr )
< the above inventory, commeneos bmiaeM, and Debito ana >
( Credits his customers, as in the following fpecimea. )

Bo^oHy October 1, 1836.

Andrew J, AHen
For 3 yds. Broadcloth .

r® 5.75

Dr.

Benjamin Bennett Dr.

For 1 box Brown Havana Sugar, 450 lbs. & .09 * f40.50

I chest Old Hyson Tea, 65 lbs. . . .90 . . 58.50

3 bags Java Coffee, 235 lbs 15 . . da75

John Colby Or.

By 400 lbs. Butter a .15 . .

Ephraim Dana
By I pipe Brandy, 126 gaU0.

Cr.

€) li25

William Eaton
For 5 yds. mix'd Cassimere

Dr.

(S> 1.50.

Jeremiah Fitch fy Co. Cr.

By2ba]esbrownShirtings,60ps.l680yds. ® .10 . .

Dr.
For Cash on account

r JVote l.-^Whcn you buy goods of a person, and par for
} them in part. Credit him Tor the whole amount oi the |
( goods, and Debit him for the sum paid.
e JVote 2.— An entry ibouhl be mude in the Cash Book of
< the money recoivod or paid away, immediately atler an
( entry hni been made of it in the Day Book.

Dolls.

2000

Ctm

00

17

132

60

157

168
100

25

75

00
50

50

00
00

DAY-BOOK NO. I.

Boston^ October 5, 1836.

Isaac W. Goodrich Or*

By 2 doz/Pe'DkniviBs . ...... o $4.75 . .$9.50

4 « « aOO . . 12.00

2 « Fancy Soap ...... 1.12 . . 2.24

6 « Hair Brushes 5.50 . . 33.00

6 ■' — '

Benjamin Jacobs Or.

By 25 yds. Flannel ® .60 . . . .

Crcdney King Dr.

For 1 bbl. Flour '..... 5.75

25 lbs. Brown Sugar (® ;ll . . 2.75

14 " Cofifee 16 . . 2M

: 7

Lincoln fy Edmands Or.
B^l Quarto Bible hJ50

3 doz. Alger's Murray's Grammar . <a)2.00 . . 6.00
6 ** Emerson's Arithmetic, Part First, 1.12 . . 6.72

WiUiam Manning Or.

By 5 gross Lead Pencils (S) .60 . . .3.00

4 doz. Fancy Buttons. . .... .25 . . 1.00

12 ps. No. 9 Taffeta Ribbon. ... 1.20 . . 1440

8 — —

Nusk if Heyvfood Or.

By 4 rms. Superfine Gap Paper . , ifft 4.75 ....

9 — ■ ~

'George Otis Dr.

Fw 25 lbs. Brown Sugar . , . ^ . e> A2 . . . .

Henry Pratt (Concord) Or.

By a bbla. Cider . , ® 1.50 . . . .

!MfU. — ^Whea a penroa resides in another town, |
the place of his reBidefiee shoold be entered. \

Asa Richardson . Cr.

By 4 boxes Havana Sugar, 1850 lbs. . & .08^ • . . .

11- " -^

Smith fy Gore Cr.
By sundry articles of Merchandise, received of
them, to sell on a commission of 5 per cent.,
amounting to (lbs ^er' invoice)' . . .

2

Lef er p.

2

i

Dolls.

56

15

Ota

74

00

10

18

18

19

74

22

40

00

00

12

157

750

00

25

00

3

DAT-BOOK NO. I.

Bostauj October 12, 1836.

Legerp.

3

TUetton fy Street Cr.

By 1 ps. Black Lustrinff $18.50

2 doz. Fancy Silk Handkerchiefs . & $7JS0 . . 15.00
C boxes Taffeta Ribbons, No. 6 . 9.00 . . 54.00

For my note, payable in 30 days , . . .

SJVote. — When you buy gtxidt on credit, and gire your )
Note for the amount, Credit the teller for the amount of >
the goods, and Debit him for the Note. >

Dr.

Oolb.

87

87

Cta.
50

50

13

Thomas Underwood Dr.

For 14 lbs. Flour . .56

1 gall. Lamp Oil 1.00

14

Warren fy Hayward Cr.

By 5 ps. Colored Cambric, 140 yds. . . ® .15 . .

15

Alexander Young Dr.

For 2 lbs. Chocolate f® .24 . . .48

5 galls. Winter-stramed Oil . . . 1.00 . . 5.00

4 lbs. Loaf Sugar ...... .25 .. 1.00

Andrew J. Allen
By 4 rms. Letter Paper .

Benjamin Bennett
By Cash on account . .

16

Cr.

.. (® 3.75

Cr.

le

John Colby Dr.

For 5 ps. Calico, 140 yds & j20 . . 28.00

2 boxes Taffeta Ribbon, No. 9 . . 15.75 . . 31.50

20

56

2llD0

48

15

100

59

00

00

50

Ephraim Dana
For Cash on account

iJVutc. — When you pny a man, whether it bo in part or in )
full, always take bi« receipt for the amount. i

Dr.

William Eaton
By Cash on account

21

Cr.

100

00

00

DAT-BOOK NO. I.

-Boston, October 22, 1836.

Le(*rp.

2

Jeremiah Fitch fy Co. Dr.
For 2 firkinH Butter, 130 lbs. .... a .17 ....

DoUs.
20

25

15
10
15

7

$

%

%

100

40

2

Laac W. Goodrich Dr.

00

1

Ephraim Dana Or.
By my Order on you in favor of I. W. Goodrich . • « * •

' JVo(«.— When foa draw an Order on a man, credit him for^
the amount, naming in whose liivor the Order was given :— 1
- and when a man draws an Ordv on you, Debit him for the >
1 amount, and never omit mentioning to whom the Order was
Ipaid. J

00

3

Benjamin Jacobs Dr*
For amount of your Order, paid John Frost

00

2

Gedney King Cr.

By 1 case Mathematical Instruments « • «

9f)

00

2

Lincoln fy Edmands Dr.

VciT r^nnh nn fii*miint .^b** •••••••••

00

07

2

WiUiam Manning Dr.

For 25 lbs. Butter « J20 . . 5.00

15 " Cheese . 10 » . liiO

5 « Raisins J2 . • .60

( JVote— At the end of each month, learners may be )

directed to jNWt the Dr. and Cr. items of the several ;

f accounts in the Day Book into the Leger. )

10

Boston, November K 1836.

3

Nash fy Heywood Dr.
For 1 bbl. Superfine Flour .^ • ..•••«....

75

3

George Otis Dr.
For I lb Hveon Tea . • . • • • 1.12

71bs. Coffee ® .17 • • 1.19

2 «* Chocolate .25 . . .50

81

3

Cr.

00

3

3

Asa Richardson Dr.
For Cash on account .•.•..••••••«•

00

2

DAT^QOOK NO. I.

Bastouj Nmember 5, 1836.

Henry Pratt (Concord) Dr.

For 3 yds. Broadcl«th ® 94.00 . . .

Cr.

By 40 bo. Potatoes ^ , & M . . • .

5 ^*^—

Smith fy Gore 2>r.

For merchandise returned ......... 250M

Commission on (500 (total sales) at 5 per ct • 25J0O
CashinfuU . . ' 475X0

_ 6

Tileston fy Street Cr.

By 2 ps. Flannel, 75 yds. ® j60 . * * •

-^ ^ 8

Thomas Underwood Cr.

By 2 tons Lackawana Coal . . , , & 7.00 . • . •

9 _

fVarren <fy Hayward Cr.

]^ 4 ps. bleached Sheetini^f 120 yds. , & .15 . .18.00
5 « ** Shirting, 140 yds. . .10 . . 14.00

_ — 10 .

Alexander Young Dr.

For 1 ps. Sheeting, 28 yds. . • « • <® .16 ....

Cr.

By Cash in full of all accounts »

12

Andrew J. Allen Dr.

For 1 bbl. Flour aOO

1 loaf Double-refined Sugar, 10 lbs. 16) .25 . . 2.50
1 Old Cheese, 25 lbs 1* . . aOO

16

Benjtmin Bennett Dr.

For 3 yds. Broadcloth 6)4.25 . .12.75

15 yds. Shirting 16 . . 2.40

17 .

mUiam Eaton Dr.

For 1 gall. Sicily Wine 1.75

5 «« Vinegar . €) .20 , . 1.00

7 lbs. bid Java Coffee 17 . . 1.19

3

Dolb.

12
16

etc

00
00

750
45
14

32

4
10

11
15

00

00

00

i

00

48
96

50
15

94

DAY-BOOK- NO. I.

Boston^ November 20, 1896.

John CoJhv Dr.
For Cash, in full of all accounts

25 ' •—

Andrew /. AUen Cr.

By 1000 Orange-string Quills .••••.••• ^ .

26

Ephraim Dana Dr.

For Cbags Coffee, 500 lbs. . . • • ® .12 . . . «

27 -:

Jeremiah Fitch fy Co. Dr.

For 4 do2. bottles Madeira Wine . . O 0.00 . . 36.00
12 gross bottled Cider .... 2.50 . . 30.00

29

Isaac W. Goodrich Dr.

For Cash, in full of all accounts

30 ^

Gedney King Dr.

For 1 ps. Sheqting, 28 yds « « 16 . . 4.48

14 yds. Gingham, J{5 . . 3.50

Lincoln fy Edmonds Dr.

For 25 yds. linen . . . . . 4 . ® .60 . . 15.00
2ps. Sheeting, 60 yds 15 * , 9.00

Boston, Dece:-^2r 1, 1836-

William Manning Dr.

For 25 lbs. Sugar ® .12 . . aOO

2 « €offee .16 ♦ . ^

. 2 '

George Otis Or.
By Cash, mfiill of all accounts . .

3 K :

Henry Pratt (Omcori) Dr.
For Cash, ia fbll ofTdl accounts

. 4 .

Asa Richardson Dr.
For Cash, in fuU of all accounts , •

6

i

8

DAT-BOOK NO* I.

Boston^ Recember 6, 1836.

Nash if Heywood Dr.

Fori bag Coffee, 25 lbs. . . . . • e .15 • .$3.75

25 lbs. Sugar 13 . . aOO

4 ** Chocolate . . . , ^ • . ^ . ♦ 1.00

10 :

Th4)mas Underwood Dr.

For Cash, in full of all accounts ••••••••••

15 :

Gedney King Or.

By Cash, m full of all accounts ••••••«•••

■—. , 20 ^

William Eaton Cr.

By Cash^ in full of all accounts •••«••«•• •>

■ 24

JEphraim Dana Or.

By 1 chest Young Hyson Tea, 65 lbs. e .90 • • » .

-25 ^ —

William Manning Cr.

By 1 ps. Brown Linen, 37 yds. . • * & ^ • • • •

30

Nash fy Heywood Cr.

By 2 nns. Letter Paper •»•*•• <® 5.00 . • • .

, 31

Warren Sf Hayward Dr.

For Cash, on account • * ^ •••**•<••• .

Doll*.

cu.

75

12

44

72

44

58

11

10

20

50

10

00

00

CASH-BOOK,

^

Boston, October \, 1836. Dr. Cu

1896
Oct

Nov..

Dec,

1837

Jan.

Cash on hand, per inventoiy ..««••
Paid Jeremiah Fitch & Co. on account . • «
Received of Benjamin Bennett, on account ,

Paid Ephraim Dana, on account

Received of William £aton, (HI account . .
Paid Lincoln & Edmands, on account . •
Received amount of cash sales for this month*
Paid amount of house expenses for do, • •
Balance, carried to new account . • •

Balance of cash on hand, &rotig-A<</oti7n • • , , ,

Received of George Otis, on account

Paid Asa Richardson, on account

Received of John Slater^ for goods sold him • • .

Paid Smith & Gore, net amount of sales . . . .

Received of Alexander Young, in full of all accounts

Paid Tileston & Street the amount of my note . ,
« John Colby, in full of aU accounts . . • , ,
« Isaac W. Goodrich, do

Received amount of cash sales for this month . .

Paid amount of house expenses for do. • . •
Balance, carried to new account • • . .

Balance of cash on hand, hroueht down . . .
Received of George Otis, in full of all aecounts
PaidHenry Pratt, m full of all accounts . .

<< AsaJi^rdson, do. • .

« Thi^^^^erwood, do. . . ,

Received^^^Ky King, in fcdl of all accounts

<< Wili^Pbn) do.

Paid Warren & Hay ward, on account • . ,
Received amount of cash sales for this month
Paid amount of house expenses for d^.

"" ' 5, carried to new uccounf • • .

Bqjance of Cash on hand, brought down

DoUs.

750

100

5

250

1105

765
5

500

1096

175

149696

500

00

81

20000

902

684

10000

100

15

125
765

1105

10000

475

87
31
75

00

00

00
00

00

1455

19

1^1

1600

57

25

1244

2000
11231

684

00

50
50
74

00
22

96

19

90219

ring 1

The L

Cash-Book.

As all money received is entered on the Dr. side of the cash account, and all
money paid out IS entered on the Cr. side, the difference between the Dr. and Cr.
bM ' '^*^^*^' ^ ®^*^ *® ^® amount of cash on hand, unleu some error haa

LEGER, No. 1.

THE PROPERTY OF A. B. OF BOSTON.
Boston, Odoher, 1836.

ALPHABETICAL INDEX.

A.

L

Q.

Allen, Andrew J, p. 1

B.

J.

R.

Bennett, Benjunin, • • )

Jacobs, Benjamin,

p.2

Richardson, Asa, • • p.3

C.

K.

S.

^

Colby, John, .... 1
Cash, 5

King, Gedney, • •

• 2

Smith & Gore, 3

D.

L.

T.

Dana, Ephraim, • • • 1

Lincoln & Edmands,

. 2

TilestoD & Street, • • 3

E.

M. .

K

U-

EaUw, William, . • • 1

Manning, William, 1

■

UiriSerwood, Thomas, . 4

P.

N.

V.

..\

Fitch, Jeremiah, & Co., 2

Nash & Heywood, .

. 3

V

G.

Goodrich Isaac W. . 2

O.
Otis, George, . . .

. 3

Warren & Hayward, .4

^

H.

P.

y.

Pratt, Henry, . . .

. 3

Yomig, Alexander, . . 4

LEG£ll NO. t.

Dr.

Andrew J. Allen.

Cr.

1896
Oct

Nov.

For Broadcloth, 3 yds.
Merchandise . .

Amttr»d.toL.No5,p.l

JVote. — The amonnt of each
fide of this account is transfer-
fed to Leger No. 2, page 1, in-

Doii.

17

ii

38

1896
Oct
Nov,

lelBy Letter Paper, 4 rs.
25 duiUs, 1000 . . .

Amtl/d, to L. No.12, p.l.

stead of the balance, to show
the learoer how to do the

Deb.

15
4

19

cu.
00
00

00

Dr.

Benjamin Bennett.

Cr.

1836
Oct
Nov.

For Merchandise
do.

JVote. — This account is clos-
ed By Balance, and the balance
only ia transferred to the new

Dob.

132
15

147

1836
Oct
Dec.

By Cash

BaLtr.toL.No.2,p.l.

account. In the new account
ti. Bennett is debited for the
balance.

Dob.

100
47

147

Oa.

00
90

90

Dr.

John Colby.

Cr.

1836
Oct.

Nov.

For Merchandise
Cash, in full

JVole. — ^Thls account clones
Itself, as the arootinlii of the Dr.

1836
Oct

By BuUer, 400 lbs.

and Cr. sides are equal.

Dob.
60

60

Cta.

00
00

Dr. Ephraim Dana.

Cr.

1836

Dob

Cu.

1836

Dob.

CIS.

Oct
Nov.
Dec.

20
26
31

For Cash

Coffee, 500 lbs. .
Bal.tr.toL.No.2,p.l.

6

100
60
81

241

00
00
00

00

Oct.

M

Dec.

2
23
24

By Brandy, 1 pipe . .
Order in favor of i.w.g.
Tea, 1 chest, 65 lbs.

1

4
7

157
25

58

241

50
00
50

00

•

A'tde — This i^cemnt in clou-
e»1 For Balaiico, rind in tlie new

~. zx

account, E. Dana is credited Bv
Buliinfau

Dr.

William Eaton.

Cr.

1836
Oct

Nov.

For Cassimere, 5 yds.
Merchandise .

Owb

7
_3

11

1836

Oct
Dec.

By Cash .
do. in full

Dtib.

5

_6

Tl

cu.

00
44

44

2

LEGER NO. I.

Dr.

Jeremiah Fitch ^ Co.

Cr.

3836
Oct

Nov.

For Cash . . . .
Butter, 120 lbs.
Merchandise •

D.p.

1
4
6

Dob.

100
20

_m

186

00
40
00

40!

1836
Oct.
Dec.

By Sliirtings, 2 bales .
Bal.tr. to L.Noi2,p.l

Dob.

168
18

186

Co.

00
40

40

Dr. Isaac W.

Goodrich.

Cr.

1836

Doll.

CU.

1836

..

Doh.

Ctfc

Oct

Nov.

23

29

For<>rderon E.DafflL.
Cash, in full . »

4
6

25
31

56

00
74

74

Oct;

5

By Merchandise • •

2

56

74

Dr.

Benjamin Jacobs.

Cr.

1836
Oct

23

For order, paid J. Frost

Dob.

15

11136
Oct

By Flannel, 25 yds.

Dob.

15

Cta.

00

Dr.

Gedney King.

Cr.

1836
Oct

Nov. 80

6

For Merchandise • •
do. • •

Dob.

10

7

18

1336
Oct
Dec.

By case of Instruments
Cash, in full . • •

Dob.

10

8

18

CU.

00
72

72

Dr.

Lincoln <

^

Edmands.

Cr.

1836
(Vt

26

For Cash . . . . -

4
6

DoU.

15
24

39

CU.

00
00

00

1836
Oct
Dec.

7
31

By Merchandise • .
Bal.tr.toL.No5,p.l.

^

Dob.

18
20

39

Cta.

22

Nov.

Merchandise

• •

78
00

Dr

William Manning.

mm

Oct.
Dec.
Dec.

For Merchandise • .
. dQ. ...
BaLtr.toL.No.2,p.l.

Dob.
7

3

29

1836
Oct
Dec.

By Merchandise
Brown linen

Cr.

Dob.

18

11

CU.

40
10

50

LEGEH NO.

3

Dr.

Nash ^ Heywood.

Cr.

1836
Nov,
Dec.

For Flour, 1 bbl. . .
Merchandise . .
Bal.tr. to L.Noi2,p.l,

DoU.

5

7
15

29

1836
Oct.
Dec.

By Paper, 4 reams .
Paper, 2 do. .

Dola.

19
10

29

Ota.
00

00
00

Dr.

George Otis.

(

V.

ia36

Dol«.

Cu.

1836

Doll.

Cu.

Oct

Nov.

9
2

For Sugar, 25 lbs. , .
Merchandise . .

2

4

3
2

5

00

81

81

Nov.
Dec.

2
2

By Cash .....
do.

4
6

5
5

00

81

81

Dr.

Henry Pratt, (Concord.)

Cr.

1836
Nov
Dec.

For Brdadcloth, 3 yds.
Cash in full . . .

Dola.

12

16

Cu,

00
00

2800

1836
Oct..

Nov.

By Cider, 8 bbls. . .
Potatoes, 40 bushels

Dob.

12
16

Ctk;.

00
00

oa

Dr.

Asa Richardson.

Cr.

1836
Nov.
Dec.

For Cash . . .
Cash in full

Dols.

100
57

157

1836
Oct

By Sugar, 4 bpice?

Dub.

157
157

cu.

25^

Dr.

Smith §f* Gore.

Cr.

1836
Nov.

For Mer'dise returned
Commission . .
Cash in full . .

Dols.

250

25

475

750

1836
Oct

11

By Mer'dise to sell on
Com. amounting to

Dots.

750

750

00

Dr

Tileston ^ Street.

Cr.

1836
Oct

J)fiC.

For my note, at 30 days
Bal.tr.toL.No.2,p.l.

Dels,

87

45 00
132 50

1836
Oct

Nov.

By Merchandise
Flannel, 75 yds.

Dob.

97
45

132

cu,

50
00

50

L£G£R NO. I.

Dr.

Thomas Underwood.

Cr.

1896
Oct
Deo.

For Merchandise
Cash in full

D.p.

3

7

Doll.
1

i?
14

1836
Nov.

By Coal, 2 tons

D.p

5

Dob.

14

Ctiw

00
00

Dr.

Warren §f Hayward.

Cr.

1836
Dec.

31

For Cash

BaUr.toLuNa2,p.I

Dola.

20
53

1836
Oct
Nov.

By Cambric, 140 yds. .
Merchandise . .

21
53

cu.
00

00

Dr.

Alexander Young.

Cr.

1836
Oct
Nov.

For Merchandise . .
Sheeting, 28 yds. .

Doi*.

6
_4

10

1836
Nov,

10

By Cash in full

Dok.

10

"To

Cta.

96
96

CASH ACCOUNT.

Dr

.

Cash.

Cr.

1836
Oct

u

1

31

For am't on hand,pr.inv.
am't rec'd this month

For balance ....
amt rec'dthis month

For balance ....
am't rec'd thu month

For balance ....

1
1

Dolb.

750
a55

1105

Cto.

00
00

00

1836

Oct.

u

31

By am't p'd out this mo.
balance ....

By amt p'd out this mo.
balance . .

By amt pM out this mo.
balance ....

CB.

1

Dolli.

340
765

1105

eta.

00
00

00

Nor.

1
30

1

765

690

1455

00
96

96

Nov.

30

1

76974
686 22

1455 96

Dec.

u

1
31

1

686
215

97

Dec.

31

u

1

218
684

902

00
19

902

19

19

1837
Jon.

!

J

1

664

19

BALANCE ACCOUNT.

Boston, January 1, 1837.

Dr. Cu

Andrew J. Allen owes me . . • •
Benjandfo Bennett do. . . . .

I owe Ephraim Dima

Jeremiah Fitch & Co. owe me . . ,
Lincoln & Edmands do. ...

I owe WiUiam Manning .....

" Nash & Heywood

«* Tileston & Street

" Warren i& Hajrward ....

Amountof debts duQ tome . . . .

of cash on hand

of merchandise, (per Inventory,)

Grods amount of my property ....
Amount of debts due to others ...

Net amount of my property, January 1, 1837
Net amount of my property, October 1, 1836

Amount of Profit in three months .....

Dolb.

9
47

18
.20

96

684

1562

2343
lj93

2150

2000

150

00

81

19
15
45

198

00

08
50
00
00

58

DAY-BOOK, No. 2.

THE PROPERTY OF A. B. OF BOSTON.

Boston J January 1, 1837.

1837

Inventory of my Effects,, viz : —

Balance of Cash, on hand, L.,1, p. 5 $684.19

Merchandise, (per inventory,) 1562.56

Andrew J. Allen owes me, on account, L. 1, p. 1 . 9.75

Benjamin Bennett . . . do. . . « «* p. 1 . 47.90

Jeremiah Fitch & Co. . . do. . . " «* p. 2 . 18.40

Lincoln & Edmands . . do. . . « « p. 2 . • 20.78

I owe as follows, viz : —
To Ephraim Dana, on account, L. 1, p. 1
William Manning do. . ** « p. 2
Nash & Hey wood do. . « « p. 3
Tileston & Street do. . « « p. 3
Warren & Hay ward do. . *^ « d; 4

81.00
19.08
15.50
45.00
33.00

JV\>t«.— The above inventory is fonncd from" the imsettled accounts in Leger No. 1,
with the addition of the amount of Cash and Merrhandiae on hand.

These unsettled accounts are transferred from Le<;er No. 1 to Leger No. 3. When
the baUnoe of ftn old account shall be paid, it will be well to mark it paid in the
inventory.

Learners, who have transcribed the preceding Day-Book, Cash-
Book, and Leger, and have also transferred all the unsettled accounts
from Leger No. 1 to Leger No. 2, should now be required to enter
correctly the following transactions into Day-Book No. 2, then to
post all the several items into Leger No. 2 *, afterwards, to form a
balance account, from the several accounts in the Leger.

Boston, Jan. 1, 1837. Bought of Andrew J. Allen 6 reams of
Wrapping Paper, at 75 cents a ream. — Jan. 3. Received of Benjamin
Bennett 25 dollars on account. — Jan. 4. Sold Ephraim Dana 500 lbs.,
of Cheese, at 10 cents a pound ; also 200 lbs. of Butter, at 17 cents a
pound. — Bought of Jeremiah Fitch & Co. 2 pieces of Buckram, each
27 y^s., at 21 cents a yard ; and 4 pieces of Gingham, each 28 yds. at
27 cents a yard. — Jan. 5. Purchased of Lincoln &, Edmands 2 doz.
Nationid Reader, at 6 dollars a dozen ; and 3 doz. Introduction to
National Reader, at 3 dollu-s a dozen.— 'Jan. 6. Sold William Man-
ning 4'piece8 brown Linen, each 28 yds., at 24 cents a yard. — Jan. 7.

Dolls. Cts.

2343

58

193

58

DAY-BOOK, NO* 11.

2

Paid Nash & Hey wood 15 dqllars and 50 cents, in full for balance of
all accounts. — Jan, 8. Sold Tilestoji & Street 1 piece brown silk
Camlet, 38 yds. at 1 dollar ?Lnd 25 cents a yard. — Sold Warren &
Hay ward 4 doz.Worsted Ho^, at 5 dollars a dozen. —Jan. 10. Bought
of William Adams 2 doz. Axes, at 9 dolld.rs a dozen. — Jan. 11. Sold
William .Gushing 14 lbs. brown. Sugar, M 11 cents a pound; and 10
lbs. Butter, at 18 cents a pound. — Jan. 12. Bought of Ephraim Dana
2 qr. casks of Sicily Wine, each 31^ gals, at 95 cents a gallon. — Jan.
13. Sold William Greenwood 2 lbs. Souchong Tea,' at 65 cents a
pound ; and 25 lbs. Coffee, at 15 cents a pound. — Jan. 14. Purchased
of Caleb Hartshorn 6 gentlemen's blue cloth Caps, at 2 dollars each ;
and 6 boys do. at 1 dollar each. — Jan. 15. Sold William Adams 2 pair
horseskin Gloves, at 75 centik a pair J and 3 pieiir worsted H,ose,at62j
cents a pair. — Jan. 18. Bought of John M. Peck 12 Imitation Beayer
Hats, at 3 dollars each y 6 Castor Hats, at 6 dollars each ; 4 black
Beayer Hats, at 8 dollars each ; afid 3 superfine Drab do. at 9 dollars
each. — Jan. 19. Bought of GridJey ^ Blake 2 Bureaus, at 15 dollars
each ; and IB Fancy Chairs, ati dollar and 25 cents each. — Paid them
45 dollars. — Jim. 20. Paid Ephraim Dana on account, 50 dollars. —
Jan. 21. Sold Caleb Hartshorn 6 Imitartion. Beaver Hats, at 3 dollars
each ; and 4 black Beaver Hats, at 8 dollars and 50 cents each. — Jan.
22. Sold John M. Peck 1 qr. cask Sicily Wine, 31^ gals, at 1
dollar and 30 cents a gallon ,^ 50 lbs. brown Sugar, at 12 cents a poiind,
25 lbs. Coffee, at 15 cents a pound^and 2 lbs. Hyson Tea, at 1 dollar
and 10 cents a pound. — Jon. 24. Sold William Eaton 5 pieces color-
ed Cambrics, 28 yds. each, at 15 cents a yard ; and 12 pieces Fancy
Prints, ^ yds. each, at 31 cents al yard. — Received his note at 30
days, in payment for the Hmountv — ifan. 25. Received of Benjamin
Bennett an order on Ephraim Dana for |^oods to the amount of 22
dollars and 50 cents, for balance due ©n his account. — Jan. 26. Paid
James L. Smith 11 dollars in goods, oeing the amount of an order
drawn on me by Warren & HaywardJ

L EGER, No, 2.

THE PROPERTY OF A. B. OF BOSTON.
Boston^ January 1, 1837.

Dr.

Andrew J. Allen.

Cr.

1837
JaiL

D.p.

Amtbtfr.L.No.l,p.l.

Dob.

28

1837
Jan.

Amtbtfr.L.No.l,p.L

,p. Dob. GIM,

19

00

Dr.

Benjamin Bennett.

Cr.

1837
Jan.

Dols. Cu.

4790

1 [For balanee L.No.1, p J.

Dr. Ephraim Dana.

Cr.

NdouI

|ot..| 11837
Jon.

Dr.

. By balance, L.Nt>. 1, p.l.

Jeremiah Fitch §r ^^*

81

Cr.

00

1837
Jan.

I I Dob. let*. II

Porbalance,L.No.l,p.2. ^^^ P .

Dr. Lincoln ^ Edmands.

Cr.

1837
Jan.

For balance,L.No.l, p.2.

Dob.

20

Dr.

William Manning.

Cr.

1837
Jan.

By balance, L. No.1, p.2.

Dob.

19

Dr.

Nash ^ Heywood.

Cr.

CIS.

08

50

.1837
Jan. I 1

Dr.

By balance, L.N 0.1, p.3.

Tileston ^ Streets

15

Cr.

1837
Jan.

By balance, LJ*To.l, p.3.

Dr.

Warren ^ Hayward.

45

Cr.

00

1637

Jtui.

By balance, L.No.1, p.4.

I Deb.

133

Ctl.

OO

MECHANICS' AND FARMERS' ACCOUNTS.

The following methods of keeping accounts, in which only one book is used, are adapted to the business of
Mechanics and Farmers. They are plain and easy to be understood by learners, require but little time, and
are a saving in the expense of books.

ACCOUNT BOOK No. 1.

John Greenwood.

Dr. Cr.

J836
Oct.

((

5

((

15

((

«

Nov.

5

u

10

Dec.

31

For 1 pr. fine Boots for yourself

« 1 « calf-skin Shoes do. .

« 2 ** children's « © .75

By Sign Board for Shop

" repairing Cellar Door

For. repairing Shoes for Son

" 1 pr. stout Boots for Apprentice

By Cash in full

JVote. — When vou receive payment in full of an account, or when you pay
a person in full, the account should be closed in a manner similar to the above.

Calvin Page.

Doll. CU. Ools. Ct«.

12

75
25

37
37

Dr. Cr.

1836

Nov.

5

u

((

u

a

u

u

Dec.

10

M

15

a

25

u

31

Dec.

31

For 1 superfine hlue Coat, for yourself
« 1 pr. Panta-loons

." 1 Valencia Vest

By Cash on account

For Great Coat for jour Apprentice . .

By setting Grate, and finding materials
" altering Fire-place

By hcdance of account carried doton . .

For balance of account brought down

JV*o£«. — Wlieaan account is closed *By Balance,* as in the above example,
the balance is brought down, and is the beginning of a new account.

Dol..

Ct*

Dob.

26

00

9

00

3

75

20

17

50

5

7
23

56

25|

56|

00

00
50
75

23

75

Daniel Messinger.

Dr. Cr.

1836

Oct

tt

Nov.
tt

Dec.

15

Dec.

31

For 1 Leger, in Russia binding ...

" 1 Day-book, in Sheep .....
By 1 superfine Beaver Hat .....

" 1 Boy's Cloth Cap ......

For binding an old Account Book . .

*• ** 3 vols. Columbian Centinel

By 2 ps. red Cambric, 56 yds

For balance ofacconrU carried down . .

i^ .IB

By balance of account brought down

JVW«.— When an account is closed * For balance,' as above, Credit the new
account by that balance.

When an account is closed * By balince,* Debit the new account for that
balance, as in the account of Calvin Page.

7

2

mm

10

19

BO
U5

X;8

ACCOUNT

Dr.

James

1836
Oct

u

u

Nov.

M
U

Dec,

For 5000 Bricks m $7.25

3450 " . . . . ' 6.00

12500 feet Pine Boards, No. 1 20.50

9250 da do. « 2 16.00

7750 do. do. "3 12.00

25 tons hewn Timber, No. 1 ... . 9.25

40 perch rough Stone ...... 1.25

35 casks Lime 1.10

150 days' work on House in Allen Street 1.50

balance of account carried down

Dulls.

36

20

256

148

9;^

231
50
38

225
2

1100

25

70
25

00
00
^5
00
50
00
00

95

Dr.

William W.

1836

Nov.

u
u

Dec.

H

1837

Jan,

Jan.

For binding Leger, Russia ....••

do. Day-Book, Sheep . . .......

do. 2 vols. Evening Gazette, do. . , m $1.25

do. 8 « RoUin's Ancient History . .40

ruling 2 reams of Paper .75

ruling and making 12 Memorandum Books . . .

For balance of account brought down

A*ot«. — At the close of the year, it wouid be a good practice to close and
settle all your accounts. If the balance of an account be not paid, it may be
brought down, as in this example ; or, if the space be filled, the balance may
be traosfurred to another page.

Dr.

Henry

DolU.

2

25

1

00

2

50

3

20

1

50

4

50

14

95

Ct».

20

■lh:>.>

Oot

u

M

U

Nov.

u

I

15

20
5

((

10
((

16
15

For 14 lbs. Brown Sufifar

2 « Souchongl'ea

5 galls. Molasses

7 yds. Cdlico delivered your daughter .

.14 « Cotton Shirting

1 bushel Salt ....:. . .

ffi> $ .12
.65
.36
.22
.25

UolU.

1

1
1
1

3

1
7
1
5

25

Ots.

68
30
80
54
50
67

u

7 lbs. Coffee

2 yds. Broadcloth

.5 " Gingham

.15

3.50

.31

05
CO
55

Dec.

amount of your Order paid T. Bent . .

(K)

09

BOOK, No. 2.

3

McAllaster.

Cr.

1836
Oct

12
27

By building Cellar Wall, and finding materials ....
do. Brick Walls ofHouse in Poplar Street do. .

JV*oC«. — It often happens that one Bide of an *] y/^
account occupies more space than the other ; X
when that is the case, place the footing 9f both J- /
sides on parallel lines, and draw a diagonal line I X
across the vacant space, as in this example, j X

Dolls.

175
925

Ou.

00
95

1100

95

Dec.

31

By balance of account brought down «••••..

2

00

Clapp.

Cr.

1836
Dec.

u

1837
Jan.

By printing 3000 Shop Bills . . •
Evening Gazette the past year

Balance of account carried down

Dolls.

5
3

14

00
20

95

Tucker.

Cr.

1836

Oct

5

«

u

M

16

Nov.

4

((

li

«

17

u

u

Dec.

4

\m7

Jan.

1

By 2 cords Wood ® $3.00

5 lbs. Butter .15

2 bushels Indian Com .65

6 pr. Woollen Stockings .50

12 do. Mittens .15

2 bushels Rye .70

5 do. Potatoes .25

45 lbs. Cheese * . .10

Cash for balance of account

Dolls.

6

00

75

1

30

3

00

1

80

1

40

1

25

4

50

5

09

25

Cts.

09

FORMS

4

OF

INVOICES, OR BILLS OF MERCHANDISE.

Boston^ January 1, 1836.
Mr. Theodore Baker,

Bought of Shaw & Patterson.

Ct9. Dols. Cta.

5 ps. Prints 140yd8. ®i20 . . 28.00

4 « Plaid 112 « ^ . . 28.00

2 « Gmfrhain 50 ** .31 . . 15.50

4 « Brown Linen 102 « .24 . . 24.48

3 « White do. 78 ** .56 . . 43.68

6 " Colored Cambric 168 « .15 . . 25.20

2 « do. do. 65 « Stl . . 13.65

18 « Lacet Braids « JJ5 . . 4.50

183.01

Received payment.

Shaw & Patterson.

Boston f January \y 1836.
Benjamin Bennett & Co.,

Bought of Dana, Evans & Dana,

2 pipes French Brandy 256 gals. & f 1J25

2 hds. W. I. Rum 225 « .75

4 qr. casks Sicily Wine 126 « 1.30

2 hds. Brown Sugar 2650 lbs. .10

1 chest Hyson Tea 75 « .95

5 bags Coffee 375 « .14

Doh. Cu.

320.00
168.75
16a80
265.00
71.25
52.50

1041.30

Received payment by their note at 4 months.

Dana, Evans & Dana.

FORM OF AN ACCOUNT RENDERED.
Mr. Theodore Baker,

To B. T. Loring,

Oct

6. For 2 ps. Black Cassimere
" « « 5 « Colored Cambric

l^ov.l7. « 6 « Purple Prints .
tt tt tf 4 a Brown Linen .

Dec. 26. « 2 « Dark Prints . .
« « <« 4 lbs. Black Sewing Silk

Received pa)rment.
BosUmj Jan. 1, 1837.

y

Dr.

Do]ls.Cti.

70yds. 18) $1.12 .

. 78.40

140 « .15 .

. 21.00

168 « .18 .

. 30SU

100 « .24 .

. 24.00

56 « .31 .

. 17.36

6iJ5 .

. 25.00

196.00

B. T. Loring.

FORMS OF NOTES, ORDERS, AND RECEIPTS.

Promissory Note. No. 1.
Bastofiy January 1, 1836. — ^Por value received, I promise to pay Mr. Andrew
J. Allen, or Order, One Hundred Dollars, in four months, with interest.

100 dollars. J R .

Promissory Note. No. 2*
Sixty days after date, we promise to pay Mr. A. Richardson, or Order, One
Hundred Twenty-five Dollars and Fifty Cents, for value received. Bostofij

January 1, 1836. L & E .

$125.50.

Promissory Note by two Persons. No. 3.
500 Dollars. Boston, January 1, 18SS.

For value received, we the subscribers, lointly and severally, promise to>
pay Mr. George Otis, or Order, Five Hunored Dollars, in six months, with:
mterest after. J--,..— C— ^,

W— - B .

JVbCe. A note, written in the form of No. 1, " mtk mterese,** drawe Interest from tbe dat««<r^A nolo
written in the form of No. 3, " unth interest mftery" drawi interest after it becomes dqe.— One written
in the form of No. S, without any thing being said respecting interest, also draws interest aAer U
becomes doe.

Note for Borrowed Money.
Boston, January 1,1836. — ^Borrowed and^received of Mr. Barnabas T. Loring,

Fifty Dollars, which 1 promise to pay on demand. T B ■ .

50 Dollars.

Memorandum Check.
100 Dollars. Boston, Juh[% 1836.
Borrowed and received of P. Mackintosh, jr., One Hundred Dollars, to be
paid on demand with interest J R ,

Note payable at a Bank. No. 1.
Boston, Januairy 1, 1836. — For value received, I promise to pay Mr. A.
Andrews, or Order, One Hundred Dollars, at the Bunker HiU Bank, in

Charlestown, in sixty days. J R .

100 Dollars.

Note payable at a Bank. No. 2.
200 Dollars. Boston, January 1, 1836.
Ninetv days aft^r date, I promise to pay at the City Bank, to the Order of
Mr. B. T. Loring, Two Hundred Dollars, for value received. J R .

Jfoie. When a person wishes to get his note discounted at a Bank, it is usually written in a form

similar to those above. Thus. J R , bavins immediate o«e for money, procures A A- ,

a responsible person, w)k> endorses his note, which is done by writing his name upon the back of it,

the note being made payable to the endorser. The note is received at the Bank, and J R is

paid the amount of it, less the interest ftom the date to the time of payment, including three days of
grace. This is called discounting.

All notes, payable on time, are, in this ComnwDwealth, entitled to thiee days of grace.

2 FORMS OF NOTES, ORDERS, AND RECEIPTS.

Draft No. 1.
1000 Dollars. Boston, January 1, 1836.

Six months from date, value received, please pay to the order of Mr. B. T.
Loring, One Thousand Dollars, as advised by

Your Obt Servants,
To J, Bennett & Co., New York. A. & A. L , & Co.

Draft No. 2.
500 Dollars. Boston, JanuaruA, 1836.

At sight, value received, pay to the order- of Mr. T. Baker, Five Hundred
PoUars, and charge the same to account of

Your Obt Servt
To Stephen Girard, Philadelphia. J L .

Order for Money.
Mr. A. Richardson, Boston, January 1, 1836.

Please to pay Mr. I. W. Goodrich Thirty Dollars, value received,
and charge the same to account of

30 Dollars. Your Humble Servant,

T W .

Order for Goods.
Boston, January 1, 1836.— Mr. E. Dana, please to deliver Mr. B. Bennett
Goods to the amount of Seventy-five Dollars, and charge the same to account of
75 Dollars. Your Obt Servt

T —

Receipt for Money on Account,
Boston, January 1, 1836. — Received of Mr. J. Colby One Hundred Dollars

on account A R .'

100 Dollars.

Receipt for Money on a Note.
Boston, Janaary 1, 1836.— Received of Mr. J. Robinson, Seventy-five Dollars,
'Vfhich is (endorsed on his note of November 1, 18J^6.

75 DoUaia. S & P .

Receipt in fall of all Accounts.
Boston, Junuary 1, 1836.— Received of B. Bennett & Co. One Hundred and
Twenty Dollars, m fall of all accounts.

120 Dollars. E. D & Co.

Receipt for Money received for another person.
Boston, January 1, 1836.— Received of J. Williams, Fifty Dollajj?, for account
of T. Newman. For T. Newman.

50 Ddlars. G R ^.

Receipt for Rent.
Boston, January 1, 1836.— Received of R. Parker, Fifty Dollars, in full for
one quarter's Rent of House No. 158 Washington Street, ending this day.

50 DoUars. B ^ ^

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