KEEPING ACCOUNTS. 



231 



the page, and if the transactions will probably be numerous 

 other pages following may be reserved to continue the ac- 

 count upon when the first page is full. 



It is customary with a person keeping books by this me- 

 thod to have an account with u Cash," with his family, and 

 if he takes and gives notes, with " Bills Receivable," and 

 " Bills Payable." We will give below a sample of transac- 

 tions entered in the Day- Book and carried to the Ledger. If 

 I sold, October 1st, to John Brown, twenty bushels of apples, 

 at 75 cents per bushel, and was to deliver them to him for 

 $1, and on October 5th, bought of him five barrels of flour, 

 for family use, at $4 per barrel, which he was to deliver 

 gratis, my entries in the Day-Book would be as follows, sup- 

 posing I kept accounts with the departments mentioned : 



Pagel. 

 CENTEBVILLE, OCT. 1st, 1861. 



Dr. 



The Ledger accounts of the above would be as follows : 



PageS. 

 JOHN BROWN. Cr. 



