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DAY BOOK.
Bolton, 1828.

(8)

18 25

Mar. 3 |This day settled with my man, James Owen, and paid,

him in full, by an order on Dudley Smith, per rec't
13 Received, in cash, amt. of sales, 64 tons of hay, sold at

Baltimore for my acc't, per B. Bellows, at 22.50 per
ton,

1440
Paid freight and incidental charges, per bills,
and vouchers, rendered by B. Bellows, 331.63
Commiss. 5 per cent. to Capt. Bellows 72
Postage and other expenses

2.87

406 50|1037 50 18 Bot. of Joel Meed, for cash, 31 1-2 acres of meadow ad

joining my farm on Mill Creek, at $29 1-2 per acre, as

per deed, this day recorded in the clerk's office 929/26 29 Discounted my note of $113.36, at 6 mo. from Jan. 1, in the hands of H. Henshaw. Cash paid

111 Discount allowed 2 36

11336 30T. E. Clark has this day paid his note, wated Feb. 1o, at 90 days, with interest thereon. Note $180

Interest 1 42

181 42 ALPHABET FOR A

G General stock

13

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F Furniture

Family expenses

13M 13

JOURNAL.

(9)

[graphic]

Credits.

12 Dudley Smith

18/25

12 Shipment to Baltimore 1037|50

10 Cash

92925

10 Cash

13 Profit and loss

11112 36

11 Bills receivable 13 Profit and loss

180)

1142

(10)

Dr.
Real

Estate. Cr. 1828

1828 Jan. 1 To general stock 3180 Jan. 9 By bills receivable

10240 Mar.18 “ cash 929 25 Feb. 5 « sundries

531

““ bills receivable 93 75 Note. The debit|4109 25 " balance

333210 side shows the amt.

Note. The three of A B's real estate,

first items show A 4109 25 as it will stand in a

B's receipts from his
new inventory.

real estate;the fourth
is introduced bal-
ance the acct. and
will be debted on the
balance sheet.

[graphic]

Dr. Cash

Account. Cr. 1828

1828 Jan. 1 To general stock 231 32 Jan. 9 By sundries 3“ produce

47 401

12 « furniture 20 “ sundries

187150

30 “ sundries " " produce

57 40 Feb. 16 “ sundries 25" sundries

562 90 21 “ bills receivable Feb. 5“ real estate

400

24 “ shipment to Balt. 15“ bills receivable 131

ditto ditto 18“ do do

9375 Mar.18 “ real estate Mar.13" shipment to Balt. 1037 50

29 bills payable 6 " sundries

18142

30 “ cash on hand

13297

1430 932 65 44375 180 80 1375 929 25 111 9312

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2750

1675 575

22 50

384 90 131 937

Nore. This acct. 812 shows that A B received the money on all the notes he took, except that of $22.50 yet unpaid.

(12) Dr. Furniture

Account.
1828

1828
Jan. 1 To general stock
250 Mar. 2 By D. Smith

37 50 * cash

143

is on hand to bal. 226 80 $264 30

$264 30 Dr. Dudley

Smith. Cr. 1828

1828 Jan. 18 To produce

48 Jan. 18 By bills payable Mar. 2 “ furniture

3750

20 - sundries " balance

32 75 Feb. 14 “ bills payable

shipment to Balt. 64 11825 Mar.10 “ bills payable

18 25

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1315 “ profit & loss

543 35

1037 50 Dr. Family

Expenses Cr. 1828

1828
Jan. 14 To Dudley Smith 31 92| Mar.31 By balance

Note. The compi-
NOTE. This title

ler of this work took
might have been dis-

the trouble of opening pensed with, and

a family acc't, from profit & loss might

1815 to 1818 inclusive, have been made Dr.

upon the plan of this to D. Smith. The

specimen; the result of

which, fully satisfies example inay be use

him that many families ful however to those

in moderate circumwho keep an acc't of

stances, are apt to
family expenses.

swell their expenses
to a frightful amt.; not
so much by furnishing
their actual wants, lib-
erally, as by gratifying
their imaginary wans,
a hint to which he res-
pectfully invites the at-
tention of all families.

31 92

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