228 



KEEPING ACCOUNTS. 



Form of a Bill of the foregoing. 

 WILLIAM WILSON, Dr. 



1861. 



IN ACCOUNT WITH THOMAS BUNN, Gr. 



January 12, To 18 bus. potatoes, at 50 cts $9 00 



20, 



February 7, 



" 20, 



March 5, 



June 7, 



1861 



" 1 ton hay, at $8 8 00 



" 1 yoke steers 80 00 



" 30 bus. oats, at 30 cts 9 00 



" 40 bus. corn, at 50 cts 20 00 



" 3 cords wood, at $2 50 7 50 



Or. 



$133 50 



January 25, By cash on account $10 00 



Feb'y 

 April 



u 



May 

 June 



July 



15, " 2000 ft. lumber, at $10 M 20 00 



3, " 1 pair boots for Sam 4 00 



10, " 50 Ibs. sugar, at 8 cts 4 00 



12, " 10 Ibs. coffee, at 15 cts. . 1 50 



20, " cash on account 50 00 



89 50 



1, To balance 



$44 00 



NOTE. Since the whole science of book-keeping rests 

 upon charges and credits, if you, once for all, get what is a 

 charge and what is a credit clearly fixed in your mind, and 

 fully understand when you ought to charge and when you 

 ou^ht to credit, you will have little difficulty in keeping 

 your accounts straight, simple, and satisfactory. 



When you let your neighbor, or he with whom you deal, 

 have anything from you, it is a charge against him, and you 

 must charge him with it on the debit side of the account ; 

 but whenever you receive anything from him, it is a credit, 

 and you must credit him with it on the credit side of the 



