WV

we get the word "To," withi
count. In the reception by a d
get the word" By."
The following forms show the
thur Williams, a merchant, wit
goods and settles bis bills, usu
meantime taking to the store v
merchant gives credit accordir
keeps two books, a Day-book an,

I with customers should use a Day-
transaction; these being afterwards
e, however, accounts are few, the ac-
.e Ledger, as shown in several forms
I giving credlt, it is necessary to keep
n of whom we write gives or receives.
tor, which is designated bythe abbre-
es, he Is a Debtor, the sign ior which
,redltor to the debtor of any article,
ilch the creditor commences the ac-
,tor of an article from a creditor, we
ianner of keeping an account by Ar-
Chas. B. Strong, a farmer, who buys
y, at the end of every month; in the
tous kinds of produce, for which the
to the market value. Mr. Williams
Ledger.

2 25
3 8

I Scoop Shovel,       1.25     3 25
-      Cr.-
Bu. otatoes, 8oC.   .6o
Lbs.B utter, 25C.     2.50     410

/-/  1  /2  60

LEDCER.
_ _ _ _                     66
0e0

16~76
A4~
(C
a

ea        I

1 in
the

-Or.

'y                    Q
O      7   ,
arks Concerning the Ledger.
a by the example in the Ledger, the first column contains
cond, day of the month; third, "To D" means To Day-book.
;h column, the 14, 86, and 80 refer to the No. of the page In the
which by reference fully explains the transaction. The fifth
lumns contain the totals of each purchase or sale as recorded
Ledger should have an index in the first part which, under
aIn "Strong, Chas. B.," opposite which Is the number 66,
count may be found on page 66 of the Ledger. When the
Nosed, a sloping line Is drawn down the space containing the
lines are made beneath the totals, indicsating that the account
The Day-Book.
iple only Ohas. B. Strong's account is shown on a page of the
ver, a long book usually, each page being of sufitclent length
several customers. At the top of each page, the day of the
nd year, should always be written. If the day's entries com-
e page, write the day of the week and day of the month dis-
I thus at the beginnig of each day's entries.
entry on the Day-book Is transferred to the Ledger, the No.
where the account is kept, is placed beside the entry in the
hat the account has been "posted" to the Ledger.

k, In which
nd money,
Im total of
show, on a
of different
,ssity, they
?d as here-