Thomas E. (Thomas Edie) Hill.

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Online LibraryThomas E. (Thomas Edie) HillHill's manual of social and business forms : a guide to correct writing showing how to express written thought plainly, rapidly, elegantly and correctly... → online text (page 23 of 54)
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On the following page will be found several
valuable Interest Tables, giving the principal
legal rates of interest as adopted by the various

States in the Union, and the means by which
the interest, at any rate, on any amount of
money, can be almost instantly computed.

Explanation of Tables.

By reference to the table on the following
page, the time or number of days, months, and
years, will be found at the top of the columns ;
and the amount of money up-
on which interest is comput-
ed, in the left hand column.

Thus : If we wish to find
the interest on \$ 1,108 tor one
year, 3 months, and 29 days,
at 7 per cent we trace from
amounts towards the right,
and from time, downwards ; resulting as
shown in the accompanying example.

lilt

?r'st c
Int

E

n f 1000 f
100
8
1000
100
8
1000
100
8

erest on t

XAMPLE.

or 1 year at 7 per cent. \$70.00
1 "7 " ' 7.00

' 1

3 m'hs
3 "

. 3 .,

' 29 days
29 "
'29 "

he Amoui

7

7
7
7
7
7
' 7 '

it

'.

17.50
1.75
14
5.64
56
05

..8103.20

To find the interest for more than one year
multiply by the number of years. For \$20, \$40,
, etc., multiply the interest on \$10, by 2, 4,
and so on. The same rule
applies for hundreds or thou-
sands. The interest at five
per cent is one-half of ten per
cent ; hence, divide by 2.
The interest at 12 per cent
is double 6 per cent , hence,
multiply by 2. Other rates
will be found thus by division and multiplica-
tion.

=^>*^ro*^=*ot-^x> - p-o^tf=*o-t**o-o*D

P TPdT !&*

145

*>J T^AT^T T?^ ffl? HHTvTTPT?

;; 1 AjjJjJLy \J \m Pa IN 1 JJ

? raLI^I

.UJjgl. ;; "

e=o~-c=o^ff?-o~-ffx>.-ff=o~*x>*-x>~o-o-

INTEREST AT SIX PER CENT.

DATS.

MONTHS.

Tear.

1234 56 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29

1 234667 8 9 10 11

1

Am't

INTEREST.

\$1

000 00000000 n r 000000 000000

11223844650

6

\$2

00000000000000111 111111111111

1234567 8 9 10 11

12

t"

2 3 5 6 8 9 11 12 14 15 17

18
24
30

00000001 11111111111112222222

2 4 6 8 10 12 14 16 18 20 22

\$0

00000111 11111111222222222222

8 5 8 10 13 15 18 20 23 25 28

\$G

00001111 11111222222222233833

3 6 9 12 15 18 21 24 27 30 33

36
42

48
64
60
6.00

\$e

00001111 11122222222233333333

4 7 11 14 18 21 28 28 32 38 39

00011111 11222222233333333444

4 8 12 16 20 24 28 32 36 40 44

t

\$100

'00011111 22222223333333444444

6 9 14 18 23 27 32 36 41 46 60

00111111222222333333444444686

610152028303540456058

235 7 -8 10 12 IS 15 17 18 20 22 23 25 27 28 30 32 33 35 37 38 40 42 43 46 47 48

SO 1.00 1.60 2.00 2.50 3.00 3.80 4.00 4.50 5.00 5.50

\$1.000

17 33 50 07 83 1.00 1.17 1.33 1.60 1.67 1 83 2.00 2.17 2.33 2.50 2.07 2.83 300 3.17 3.33 3.50 3.07 3.83 4.00 4.17 4.33 4.50 4.07 4.83

6.00 10.CO 16.00 20.00 25 00 30.00 35.00 40.00 45.00 60.00 88.00

60.00

INTEREST AT SEVEN PER CENT.

DATS.

MONTHS.

Tear.

1234 56 7 8 9 10 11 12 13 14 16 16 17 18 19 20 21 22 23 24 25 26 27 28 29

1 234567 8 9 10 11

1

Am't

INTEREST.

\$1

1-1223446666

7

1 2 4 5 6 7 8 9 11 12 13

14
21

00000000' 11 111111 111111 112222

2 4 5 7 9 11 12 14 16 18 19

\$4

\$5

3 6 9 12 16 18 20 23 26 29 32

36

_J

0000 1 11122222222233333383

42

49

0001 1 11222222233333334444

4 8 12 16 20 28 29 33 37 41 45

\$8

0001 1 22222223333384444446

6 9 14 19 23 28 33 37 42 47 61

66

\$10

Jion

\$1.000

6 12 18 23 29 35 41 47 83 68 64

70
7.00

246 8 10 12 1 16 18 19 21 23 26 27 29 31 33 35 37 39 41 43 45 47 49 61 53 64 50

68 1.17 1.75 2.33 2.92 3.50 4.08 4.67 6.25 6.83 6.42

19 39 58 78 97 1.17 1.36 1.86 1.75 1.94 2.14 2.33 2.63 2.72 2.92 3.11 8.31 3.50 3.69 3.89 4.08 4.28 4.47 4.07 4.86 5.06 5.25 5.44 5.04

6.83 11.67 17.50 23.33 29.17 38.00 40.83 46.67 62.80 88.33 64.17

70.00

INTEREST AT EIGHT PER CENT.

DATS.

MONTHS.

Tear.

123 4 56 7 8 9 10 11 12 13 14 15 10 17 18 19 20 21 22 23 24 25 26 27 2 29

1234567 8 9 10 11

1

Am't

INTEREST.

\$2

11288 45-6 677

8
16

_J

2 4 6 8 10 12 14 16 18 20 22
8 6 8 11 13 16 19 21 24 27 29

24
32
40
48
56

0000 11111112222222223333388

8 7 10 13 17 20 23 27 80 83 -87

\$0

0001 11111222222233338338444

4 8 12 16 20 24 28 32 36 40 44

\$7

0001 11122222223333334444445

6 9 14 19 23 28 33 37 42 47 61

\$8

\$0
\$10

6 12 18 24 30 36 42 48 54 60 06

80

8.00

0011 22222333344444556666666

7 13 20 27 33 40 47 63 60 67 73

\$100

247 9 11 13 16 18 20 22 24 27 29 31 33 36 38 40 42 44 47 49 61 63 66 58 00 62 64

67 1.83 2.00 2.67 333 4.00 4.67 6.33 6.00 6.67 7.33

\$1.000

22 44 67 89 1.11 1.33 1.56 1.78 2.O, 2.22 2.44 2.07 2.89 3.11 3.33 3.56 3.78 4.00 4.22 4.44 4.67 4.89 5.11 5.33 5.56 5.78 6.00 6.22 6.44

6.67 13.33 20.00 26.67 33.33 40.00 40.07 53.33 GO.OC 66.67 73.33

RUM

INTEREST AT TEN PER CENT.

DATS.

MONTHS.

Tear.

1234 66 7 8 9 10 11 12 13 J4 15 16 17 18 19 20 21 22 23 24 25 20 27 28 29

1234667 8 9 10 11

1

Am t

INTEREST.

Jl

00000000000000000111111 111111

12834567 880

10

t?
\$3

00000 00111111111111111111222

2 3 5 7 8 10 12 13 15 17 18

20

00000 1111111111222222222222

3 5 8 10 IS 16 18 20 23 26 28
8 7 10 13 17 20 23 27 80 33 27
4 8 IS 17 21 25 29 S3 38 42 46

~?|

\$8

01111 28233334444666666667777

6 12 18 23 29 36 41 47 83 58 64
7 13 20 27 33 40 47 63 60 67 78
8 15 23 80 38 45 83 60 68 75 83

70
80
90

\$11

01111 22333344446666666777888

8 17 28 83 42 50 68 67 75 83 92

1.00

\$1K

368 11 14 1 19 22 25 28 81 33 36 89 42 44 47 60 53 58 63 61 64 67 69 72 75 78 81

83 1.67 2.60 8.33 4.17 5.00 6.83 6.67 7.60 8.33 9.17

10.00

100.00

jl pO|

28 50 83 1.11 1.39 1.0 1.514 2.22 2.50 2.78 3.00 3.33 8.61 3.89 4.17 4.44 4.72 5.00 6.28 6.56 6.83 6.11 6.39 6.67 6.94 7.22 7.50 7.78 8.06

8.33 16.67 25.00 33.33 41.67 60.00 58.33 66.67 76.00 83.33 91 67

10

BANK FOKMS.

BANK FORMS.

Importance of Keeping a Bank Account.

'O business men or women, the keep-
ing of a bank account is a matter of
rery considerable convenience, as
well as pecuniary benefit. If much
business is done, money is constantly
accumulating, which is easily depos-
ited, and is usually more secure from burglary
in a reliable bank than elsewhere. It is true that
money will sometimes be lost, through the rob-
bery or failure of a bank ; but of all the chances
for loss which business people have to contend
with, that by failure of banks is the least ; while
it is found that the practice of depositing each
day's accumulations in a bank, having the same
in readiness to draw whenever wanted, as a
whole, works greatly to the advantage of people
doing a large amount of business.

Of course, where the deposits are large, and
the rates of interest are good, the banker is
considerably benefited by having the use of the
money. Bankers, however, realize their indebt-
edness to the customer, and in various ways,
through their acquaintance and influence with
wealthy men, often render such aid to their
patrons in a time of need, as enables them to
carry forward certain enterprises that would be
found oftentimes very difficult to accomplish
without such aid.

If it is intended, when depositing money m
a bank, to allow the same to remain for several
weeks or months, the banker will usually give
the person so depositing a " Certificate of De-
posit ; " if, however, it is desired to draw the
money out frequently, while daily, perhaps,
adding more, the banker will present the depos-
itor with a Pass Book, a Check Book, and De-
posit Tickets. The Deposit Ticket is a blank
form, which the customer will fill up, indicating
when, as well as the amount, and kind of funds
deposited. The following exhibits the form of
a deposit ticket. That printed in Roman type
represents the printed matter on the same ; the

wording in script illustrates what is written by
the depositor , thus :

Deposit Ticket.

IDfpOSttrt in THIRD NATIONAL BANK,
BY J^/e&'tfve ^mi^S

s

NEW YOKK, (jtttte g 1873.

&

Currency ...

\$3 } oCO

2,500

Chucks ........ .

2,000
500

\$3,000

The Pass Book.

The Pass Book is a memorandum book, in
which the receiving teller of a bank enters the
date and amount of deposits. On the opposite
page is shown the amounts drawn out. From
time to time a balance is struck, showing the
amount of deposits then in bank. The follow-
ing shows the ordinary form of keeping the
bank account :

Dr. THIKD NATIONAL BANK IN ac.

WITH GKOIHJE SMITH. Cr.

1873.
June 8
" lO
' 15
July 7
" SO

Aug. 7

To Cash
Balance

8.000
1,400
3(10
150
5,000

1873.
Aug. 7

I'.ahi
BVo

ace .
ich's

ret'd

800
400
5(iO
1.010
3,000
9,079

10
15

75

14,850

14,850

8,079

75

The Check Book is a book of blank orders,
or checks as they are called, with a margin on
which to make a memorandum of date, amount,
and to whom the check is given. When the
check is filled, it goes to the bank where the
individual giving the check deposits money,
while the memorandum remains in the book.
An idea of the check book may be obtained
from the folio wine: :

BANK FORMS.

147

Form of a Check Book.

-^

No. 1.

No. 2.

S

-dCC.

No. 4.

o*&e<i.

. <,

No. 5.

.ZKl'C 7

7, 4373.

800

4OO

560

I,OIO

3,000

No. 1. New York, f^^ //, 1873.

THIRD NATIONAL BANK,

Pay to G 4? &&****, or Order,

',<^t&<& ".. .; iVV Dollars,

No. 2. New York, JfrtAt y, 1873.

THIRD NATIONAL BANK,

Pay to o4^e - i^e. ^WWi*s C?/>nc&e4i-e<n.de4i.', or Order,
7@tt*i</'ied :::. :;;;;. -^ Dollars,

JVb.3. New York, uf, g, 1873.

THIRD NATIONAL BANK,

@<zfo.-ed<t 30*., or Order,
<icty %&t&u/ -\\$\$ Dollars,

t?
/} . ./

.H!^ 60. JZyt

wo

Pay to

No. 4. New York, <*. &</, 1873.

THIRD NATIONAL BANK,

Pay to

or Order.
Dollars,

No. 5. New York, O&t*t*t /, 1873.

THIRD NATIONAL BANK,

Pay to Wfo&t<z.<wi<} Jr J2tfQe>i4^ or Order,

/ (./n.u.-Md.-a&tfi "_ - ^iPft Dollars,

\$3.000. J^a^f.

BILLS OF EXCHANGE.

A Bill of Exchange is an order addressed to
some person at a distance, directing him to pay
a certain amount to the person in whose favor
the bill is drawn, or to his order. A merchant
in Chicago, owing a sum of money for goods to
a merchant in London, instead of remitting
money or goods to the amount of the debt, goes
into the bank and buys from the banker, who
keeps an account in London, a bill of exchange
for the amount, and sends it to his creditor ; in
this way the creditor gets payment from a person
in his own city, generally a banker, who keeps
an account with some American banker for the
purpose of paying such drafts.

Letters of Credit have come largely into use,
of late years, with tourists abroad, though Bills
of Exchange are yet frequently used by per-
sons who wish to travel in foreign countries.
Thus, if A, an American, wishes to travel
over Europe, he estimates the expense of the
journey, and finds it to be, perhaps \$3,000. To
cariy this with him, in gold, would be unsafe
and troublesome. He, therefore, goes to a ban-
ker and gets a bill of exchange for a thousand

dollars, which is the amount he thinks he may
require while in England. The banker also
having money deposited in - Paris, perhaps, and
also in Vienna, he takes a bill for a thousand
on a bank in each of those places. With these
bills in his possession, he commences his journey,
with only money in his pocket sufficient to pay
the incidental expenses of the trip, and draws
on the London, Paris, and Vienna bankers as
occasion requires. The object of this arrange-
ment is to secure travelers against loss, the
bankers affording this accommodation to mer-
chants and travelers for a percentage, which is
paid them when they sell the bill of exchange.
In issuing these bills of exchange, it is cus-
tomary for the banker to issue a set of two or
three, worded nearly alike. One of these is
kept by the purchaser, to be presented by him
to the foreign banker, the other two are trans-
mitted by mail, at different times, to the same
bank. Thus, if the first bill is lost, the second
or third, that go by mail, will still be available,
and the holder can obtain the money without
being subjected to the delay of writing to
America for another bill. These bills are
worded as follows :

Set of Foreign Bills of Exchange.

1 Chicago, III., July 10, 18 .

Exchange for )
.200. \ Sixt y dflyg a ^ ter Si(/Mi

of this our FIRST OF EXCHANGE isecond
and third of the same tenor and date un-
tmiil ), ;>!/ to the order of Abel Cumminys,
Two Hundred Pounds Sterling, value re-
ceived, and charge the same to

Henry Greenebaum & Co.

To the Union Dank of London, \
No. 840. London, Eng. J

Exchange for |
). J

Chicago, July 10, 18 .

200.

our SECOND OF EXCHANGE (first and third
of the same tenor and date unpaid), pay to
the order of Abel Vummings, Two Hundred
Pounds Sterling, value received, and charge
the same, without further adHce, to

Henry Greenebaum 6 Co.

To the Union Bank of London, )
No. 840. London, Eng. \

3 Chicago, July 10, 18 .

Exchange for )

2OO. ) sixty days after sight, of this
our THIRD OF KXCHANGK(./irs and second
of the same tenor and date unpaid}, pay to
the order of Abel Cummings, Two Hundred
Pounds Sterling, value received, and charge
the same, without further advice, to

Henry Greenebaum &* Co.

To the Union Bank of London, )
No. 840. London, Eng. )

DRAFTS.

A draft may properly be called an inland bill
of exchange. It is customary for the bankers
in all large cities, to make deposits with bankers
in other large cities, and also for the banks in
the interior towns to make deposits with some
one bank in the nearest metropolis. Thus, the
bankers of Milwaukee, Chicago, and St. Louis,
have deposits in New York, so that any person
wishing to pay a certain sum of money to another
person, East, has only to step into a bank and

purchase a draft for the amount on New York,
which he sends by mail to the creditor, who
can usually gefc the amount the draft calls for,
at the nearest bank.

The banker, as with bills of exchange, charges
a certain commission to pay him for his trouble,
which is termed " Exchange." There being less
liability to lose these inland bills, only one is
usually issued. The merchant in the interior
town, or other person, wishing to send money to
Milwaukee, St. Louis, Cincinnati, or any other

BANK DRAFTS.

149

large city, can generally buy, of their home
bank, drafts, thus, on the nearest metropolis, by
the payment of the exchange.

The object in purchasing a draft is to avoid

the danger of loss when sending money from
one part of the country to another. Such
form is worded as follows, and is known as a
bank draft.

Form of a Bank Draft.

u fo J/te oiaei o/

DUPLICATE UNPAID.
C/?

f

'. n making collections of money, drafts are
frequently used, which are usually sent through
the banks. A sight draft is used where the
person upon whom it is drawn is expected to
pay the debt immediately. In the time draft
the same is made payable in a certain number
of days.

Sight Draft,

\$400.

CINCINNATI, O., June 10, 18.
At sight, pay to the order of nigghiH & Co., Four Hun-
dred dollars, value received, and charge the same to our account.
To B. L. SMITII, Milwaukee, Wis. POLLOK BROS. & CO.

Time Draft.

\$50.

MEMPHIS, TENN., April 4, 18.
Thirty claya after date, pay to the order of Cobh & Co.,
Fifty dollars, value received, and charge to our account.

To IlAUMON, MosiiEii & Co., A. B. MOORE & CO.

Buffalo, N. Y.

Acceptance.

The acceptance of a draft is effected by the
drawee, or the person upon whom the same is
drawn, if he consents to its payment, writing
across the face of the draft, thus : " Accepted,
June 12, 1873. B. L. Smith."

LAWS OF GRACE ON SIGHT DRAFTS.

Grace on Sight Drafts
following States :

Alabama,

Arkansas,

Dakota,

Indiana,

Kentucky,

Maine,

Massachusetts,

Michigan,

Minnesota,

Mississippi,

Montana,

is ALLOWED in the

New Hampshire,

New Jersey,

North Carolina,

Oregon,

Rhode Island,

South Carolina,

Utah,

Wisconsin,

Wyoming,

Grace on Sight Drafts
the following States f

California,

Connecticut,

Delaware,

District of Columbia,

Florida,

Georgia,

Idaho,

Illinois,

Kansas,

Louisiana,

IS NOT ALLOWED 111

Maryland,

Missouri,

New York,

Ohio,

Pennsylvania,

Tennessee,

Texas,

Vermont,

Virginia,

West Virginia.

150

IForms of ^Book-Keeping,

RULES, DIRECTIONS, AND FORMS FOR KEEPING BOOKS OF ACCOUNT.

VERY person haying occasion to keep an account
with others, is greatly benefited by a knowledge
of book-keeping. There are two systems of keep-
Ing books in use: one known as SINGLE ENTRY;
the other, as DOUBLE ENTRY.

In this chapter it is the design to give simply an
outline of Single Entry, a method of keeping books
which answers every purpose with the majority
of people, besides being a system so plain and
simple as to be readily comprehended.

The books used in Single Entry are generally a Day-book, In which
are recorded each day's sale of goods, or labor performed, and money,
service, or goods received; and a Ledger, In which the sum total of
each transaction is put in its proper place, so arranged as to show, on a
brief examination, how the account stands. These books, of different
sizes, may be found at the bookstores ; though, in case of necessity, they
can easily be made with a few sheets of foolscap paper, ruled as here-
after shown.

Persons having many dealings with customers should use a Day-
book, in which is written each transaction; these being afterwards
transferred to the Ledger. Where, however, accounts are few, the ac-
count may be made complete in the Ledger, as shown in several forms
on the following page.

In making charges in a book and giving credit, it is necessary to keep
clearly in mind whether the person of whom we write gives or receives.
If the individual gives he is a creditor, which is designated by the abbre-
viation, Cr. If the person receives, he is a Debtor, the sign lor which
is Dr. In the passage from the creditor to the debtor of any article,
we get the word " To," with which the creditor commences the ac-
count. In the reception by a debtor of an article from a creditor, we
get the word " By."

The following forms show the manner of keeping an account by Ar-
thur Williams, a merchant, with Chas. B. Strong, a farmer, who buys
goods and settles his bills, usually, at the end of every month ; in the
meantime taking to the store various kinds of produce, for which the
merchant gives credit according to the market value. Mr. Williams
keeps two books, a Day-book and Ledger.

DAY BOOK.

It

Chas. B. Strong, Dr.

To I lb. Tea, \$1.25

" 10 " Sugar, icv. i.oo

Chas. B. Strong, Dr.
To 20 Yds. Calico, loc. 2.00
" I Scoop Shovel, 1.25
Cr.

By 2 Bu. Potatoes, 8oc. 1. 60

"\oLbs.Butier, z^c. 2.50

80

Chas. B. Strong, Dr.

To I Pr. Rubber Boots,

Per D. Wilcox, 7.00

7 oo

84

Chas. B. Strong, Cr.

By Cash, to Balance Accotmt,

840

LEDGER.

i.

66

JO

34

30

30

3\$

JO

40

JO

Remarks Concerning the Ledger.

S will be seen by the example in the Ledger, the first column contains
months; second, day of the month; third, "To D" means To Day-book.
In the fourth column, the 14, 38, and 80 refer to the No. of the page in the
Day-book which by reference fully explains the transaction. The fifth
and sixth columns contain the totals of each purchase or sale as recorded
in the Day-book. The Ledger should have an index in the first part which, under
the head of S, will contain "Strong, Chas. B.," opposite which is the number 66,
showing that Strong's account may be found on page 66 of the Ledger. When the
account is balanced and closed, a sloping line is drawn down the space containing the
least writing and double lines are made beneath the totals, indicating that the account
is "closed."

The Day-Book.

In the foregoing example only Chas. B. Strong's account is shown on a page of the
Day-book. .This is, however, a long book usually, each page being of sufficient length
to contain the accounts of several customers. At the top of each page, the day of the
week, day of the month, and year, should always be written. If the day's entries com-
mence in the middle of the page, write the day of the week and day of the month dis-
tinctly above the first, and thus at the beginning of each day's entries.

When the total of the entry on the Day-book is transferred to the Ledger, the No.
of the page in the Ledger where the account is kept, is placed beside the entry In the
Day-book, which shows that the account has been "posted" to the Ledger.

FORMS OF ACCOUNTS ACCORDING TO ESTABLISHED RULES OF BOOK-KEEPING. 151

Importance of Book-Keeping.

TRANCE as it may
seem, there are
but very few peo-
ple who can keep
the simplest form
of account cor-
rectly. Most in-
dividuals are ev-
idently deterred
from learning correct forms, from
the supposition that the art of
book-keeping is difficult to master.
The fact is, however, all the book-
keeping necessary to be understood
by people having few accounts, is
very easily learned, as will be seen
by studying, for a little time, the
accompanying forms.

The importance of this know-
ledge cannot be over-estimated.

THE MERCHANT

who is successful in business, keeps
his accounts in a form so condensed
and clear, that his assets and lia-
bilities can be determined in a few
minutes of examination.

THE FARMER

who would be prosperous keeps
his books in such a manner, that he
can tell at a glance what product
is most profitable to raise, what he
owes, and what is due him from any
source.

THE MECHANIC

who keeps himself free from litiga-
successfully, has his dealings all
clearly expressed in his accounts,
and settles with his customers, if
possible, once a month.

THZ TREASURER

of an association, whose accounts
are clear, explicit, and correct, is
justly appreciated for the evident
honesty of the financial exhibit,
and is selected for other places of
responsibility and trust.

THE HOUSEKEEPER

who avoids misunderstandings with
her servants, has her account writ-
ten so clearly that no mistake is
made, and no ill feeling is thus en-
gendered in her settlements.

ALL PERSONS,

in short, who have occasion to keep
accounts with others, should have
a plain condensed form, which will
show at a glance how the account
stands.

The accompanying forms show
the correct methods of keeping
accounts in the Ledger, according
to the established principles of
book-keeping by Single Entry.

Farmer's Account with the Merchant. Chas. B. Strong, having but few accounts, requires
only the Ledger in which to keep them. He records his transactions with the merchant as follows:

Dr.

ARTHUR WILLIAMS.

Cr.

1875
July

To 2 Bu. Potatoes, 80c.
" 10 Lbs. Butter, 25c.

" CASH, TO BALANCE,

1875.
July.

By 1 Lb. Tea,
" 10 " Sugar,
" 20 Yds. Calico,
" 1 Scoop Shorel,
" 1 Pair Rubber Boots,

lOc.
lOc.

Farmer's Account with Hired Man. A Memorandum in the back part of the Ledger should
state the contract between the farmer and hired man. The Ledger shows how the account stands.

Dr.

HENRY WELLS.

Cr.

1875
April

May
July
Sept.

To 1 Pair of Boots,
" Wm. Wells, for Clothing,
" R. R. Ticket, to Boston,
" Cash,
" NOTB AT 3 MOS. TO BAL.

1875.
July
Aug.
Sept.

31

By 4 Months Labor at 16.00

" 2 10.00

" 8 Days " " 1.00

92 (>D

Farmer's Account with Crops. That the farmer may know the profit on any of his crops, he
may keep an account as follows. In like manner, an account may be kept with any enterprise.

Dr.

Acc't with Cornfield ; 16 Acres.

Cr.

1876.

1876.

May

4

10

To 6 Days Plowing, 2.50
' 2 " H arrowing, 2.00

15

4

00
00

Oct.

12
18

By Stalks for Fodder,
" Husksfor Unix.

30
20

00
00

a

14
25

' 3 Bu. Seed Corn, 50
' 2 Days Cultivating, 2.00

1

4

50
00

1877.
Mar.

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