Jan. 18.

R. Smith orders for his son a habit-cloth sack, and a pair of cloth pantaloons. The pantaloons I give to Jno. Stitchwell to make.

19.

Thomas Brown orders two vests, one of No. 2, and one of No. 3, which I give to Mary Button to make.

20.

I buy of Charles Wilson for cash, 1 piece habit cloth, 20 yards, @$2.-$10.

Mary Button brings the vests for Thos. Brown, $1 75.

Send two vests to Thos. Brown, No. 2, 84; No. 3, $5.

Jno. Stitchwell brings the pantaloons for R. Smith.
Making, $1.

Send the sack and pantaloons for Smith, Jr., to Robert
Smith. The sack, $9. The pantaloons, $9.

Pay the apprentice his wages, $1 50.

Jan. 18.

R. Smith bestellt für seinen Sohn einen Paletot von Damentuch und ein Paar Tuchhosen: die Hosen gebe dem Jo. Stitchwell zu machen.

19.

Thomas Brown bestellt bei mir zwei Westen, eine von No. 2 und eine von No. 3, welche ich der Mary Button zu machen gebe.

20.

Kaufe von Chs. Wilson für baares Geld 1 Stüd Damen

tuch, 20 Yards à $2

Bezahle für Holzkohlen 2 Fässer à 35 Cts.

Cord Holz, Sägen u. s. w.

46

70

$3.00

Mary Button bringt die Westen für Ths. Brown $1 75

Liefere zwei Westen ab an Ths.Brown, No. 2 $4. No. 3 $5.

Jo. Stitchwell bringt die Hose für R. Smith.— Macherlohn $1.

66

Liefere den Paletot und die Hose für Smith jr. an R. Smith ab. Den Paletot 89. Die Hose $9.

24.

R. Smith bezahlt mir à Conto $25.

Bezahle dem Lehrling Wochenlohn $1 50 Cts.

Jan. 24.

Jonathan Gilbert orders a black double sack.

25.

Buy of James Trimming, lining and braid for a sack, $6 75.

26.

I deliver to Peter Sable 1 cloak, $50.

66

House expenses, $5.

28.

Pay John Stitchwell on account, $4.

Make 2 vests for a stranger in Jones' Hotel; 1 black satin, and one fancy vest No. 2.

Receive cash from a stranger (Jones' Hotel) for 1 satin vest, $5; 1 fancy vest, $4.

I receive from a stranger for mending, $3 50.

pay

this day the account to Samuel Porter, $68 50 cents.

IV. POSTING THE LEDGER.

We now proceed to transfer the different transactions from the day-book and cash-book to the ledger, this is called posting. It may be done daily, weekly or monthly. In a small business, where every transaction is entered in the ledger separately, it is best to do this as often as possible. By this means we may learn how an account stands by simply opening the ledger.

Place your ledger to the right and the day-book to the left, rather sloping, so that you can write in both books, without altering their position.

Jan. 24.

Jonathan Gilbert bestellt einen schwarzen doppelten Paletot. 25.

Kaufe von James Trimming Futter und Lißen zum Va

Ietot $6 75 Cts.

26.

Liefere ab an Peter Sable 1 Mantel $50.

66

Hausstandsgeld $5.

28.

Bezahle Jo. Stitchwell à Conto $4.

Mache 2 Westen für einen Fremden in Jones' Hotel, eine schwarze Atlas-Weste und eine Mode-Weste No. 2.

66

Mary Button Macherlohn für 2 Westen $1 75.

29.

Liefere ab an John Trimming einen Paletot $30.

30.

Erhalte baar von einem Fremden (Jones' Hotel) für 1
Atlas-Weste $5 und 1 Mode-Weste $4.

Empfange baar von einem Fremden für Ausbessern $3 50.

66

Bezahle heute die Rechnung an Saml. Porter $68 50 Cts.

IV. Eintragen in's Hauptbuch.

(POSTING THE LEDGER.)

Wir schreiten jest zum Uebertragen der verschiedenen Posten von der Kladde (Day - Book) und dem Caffa-Buch (Cash-Book) ins Hauptbuch (auf Englisch to post). Dieses kann täglich, wöchentlich, oder monatlich geschehen. In einem kleinen Geschäfte, wo man jeden Posten einzeln ins Hauptbuch einträgt, ist es am besten, dieses so oft wie möglich zu thun. Man kann dann zu jeder Zeit den Bestand einer Rechnung erfahren, indem man nur das Hauptbuch offen macht. Man lege das Hauptbuch auf die rechte Seite und die Kladde auf die linke Seite, etwas schräge, so daß man in beide Bücher schreiben kann.

Under the 1st of January, we find in the day-book, Henry Holt, we now open an account for him. That is, we write over a page in the ledger, in large characters, his name, to the left the letters Dr., and to the right the letters Cr. We now look in the day-book to see what has been the nature of the business and find that H. Holt is indebted to us. We now write in the first column on the left side, first, the year, under this the month, in the second column the day, in the third, "To," and how the debt has arisen: "To money lent," then the page of the day-book or of the cash-book, and finally the amount. We now write in the first column on the left in the day-book, the page of the ledger where the entry has been made, and the first entry in the ledger is completed. (The first entry is posted.)

We now proceed to the second. We open an account for John Trimming. Here we find in the day-book Cr., we therefore write in the credit of this account, besides the year, month, and day as above, first the word "By," and then sundry goods. It is not necessary to specify these goods here, as the seller will make out the account when due, and not we; if it is preferred, however, the separate items may be entered. We now enter the page of the day-book and the amount, and then the page of the ledger in the first column of the day-book, and the second entry is posted. After an account has once been opened for an individual, as a matter of course, we enter on this account every transaction which concerns this person. To be able to find this account immediately, we make an alphabet or index, in which the names of the different accounts are inserted alphabetically, with the pages, where they can be found in the ledger. Each new account, on being opened, must be immediately entered in the index, as otherwise it might be forgotten, and the same account be opened a second time. In the beginning, the posting into the ledger requires considerable attention. If, by mis take, an entry should be made on the wrong side of the book, or on the wrong account, this should not be effaced, but we should write on the opposite side: "To" or "By error, 8—," and then make the entry correctly.*

As soon as a page is filled, the account must be transferred to another page. Add both sides, and then write the respective totals under the debit and credit side of the account, as in closing an account, place before the amounts the words: "Carried forward;" then take a new page, again write the name over the top; on the first line in the debit and credit write the words, "brought forward and the amount, and the account is transferred.