recited obligation, as in and by the said in part recited bond, with the condition there under written, may more fully appear;-if, therefore, the said C. D., his heirs, executors, or administrators, do and shall well and truly pay, or cause to be paid, unto the said E. F., his executors, administrators or assigns, the said sum of, &c., with legal interest of the same, on the said day of, &c., next ensuing the date of the said in part recited obligation, according to the true intent and meaning, and in full discharge and satisfaction of the said in part recited obligation,-then, &c.-otherwise, &c.

Note. The principal difference between a note and a bond is, that the latter is an Instrument of more solemnity, being given under seal. Also, a note may be controlled by a special agreement, different from the note, whereas, in case of a bond, no special agreement can in the least control what appears to have been the intention of the parties, as expressed by the words in the condition of the bond.

RECEIPTS.

Sitgrieves, Sept. 19, 1802.

Received from Mr. DURANCE ADLEY ten dollars in full of all accounts.

ORVAND CONSTANCE. Sitgrieves, Sept. 19, 1802.

Received of Mr. ORVAND CONSTANCE five dollars in full of all accounts.

Receipt for Money received on a Note.

DURANCE ADLEY.

Sitgrieves, Sept. 19, 1802.

Received of Mr. SIMPSON EASTLY (by the hand of TITUS TRUSTY) Sixteen dollars twenty-five cents, which is endorsed on his note of June 3, 1802.

A Receipt for Money received on Account.

PETER CHEERFUL.

Sitgrieves, Sept. 19, 1802.

Received of Mr. ORAND LANDIKE fifty dollars on account.

ELDRO SLACKLEY.

Receipt for Money received for another Person.

Salem, August 10, 1827.
ELI TRUMAN

Received from P. C. one hundred dollars for account of J. B.

Receipt for Interest due on a Note.

Amherst, July 6, 1927.

Received of I. S. thirty dollars, in full of one year's interest of $ 500, due to me on day of- last, on note from the said I. S. SOLOMON GRAY.

the

Receipt for Money paid before it becomes due.

Hillsborough, May 3, 1827. Received of T. Z. ninety dollars, advanced in full for one year's rent of my farm, leased to the said T. Z., ending the first day of April next, 1828.

HONESTUS JAMES.

Note. There is a distinction between receipts given in full of all accounts, and others in full of all demands. The former cut off accounts only; the latter cut off not only accounts, but all obligations and right of action.

ORDERS.

Archdale, Sept. 9, 1802.

Mr. STEPHEN BURGESS. For value received, pay to A. B, or order, ten dollars,

and place the same to my account.

SAMUEL SKINNER.

Pittsburgh, Sept. 9, 1821.

Mr. JAMES ROBOTTOM. Please to deliver to Mr. L. D. such goods as he may call for, not exceeding the sum of twenty-five dollars, and place the same to the account of your humble servant, NICHOLAS REUBENS.

BOOK-KEEPING.

Ir is necessary that every man should have some regular, uniform method of keepIng his accounts. What this method shall be, the law does not prescribe; but, in cases of dispute, it requires that the book, or that on which the charges were origi nally made, be produced in open court, when he will be required to answer to the following questions:

Is this your book, and the method in which you keep your accounts?

Did you make the charges, now in dispute, at the time when they purport to have been made?

Are they just and true?

Have you received pay for them, or any part? if so, how much?

An answer in the affirmative, under oath, to the above questions, (the last only excepted,) is all that is required to substantiate his claim.

For farmers and mechanics, whose entries are few, and generally made at the close of the day, the following method will be found both convenient and easy. It consists

in having one single book, entering the name of the person, with whom an account is to be opened, at the top of the left hand page, Dr., and at the top of the right hand page, Cr., as follows:

But in a more extensive business, requiring charges to be made at the moment, and every hour of the day, a different method will be necessary, called

BOOK-KEEPING BY SINGLE ENTRY.

This method will require two books; first,

THE DAY-BOOK.

The form of this book is usually long and narrow. It is ruled with two columns on the right hand, for dollars and cents, and with a marginal line on the left.

It is often practised, and ever recommended, that the person, whose the book is, enter, in the beginning of it, an Inventory of all his property and debts. This will involve his name and place of residence, which being once written in the beginning of the book, need not be repeated in any other part of it. The book is now ready for receiving his accounts.

The date is entered on the middle of the page, or in legible characters in the left margin, once only for each day, and under it all the transactions by way of trade with different individuals, on that day, embracing any special agreements or conditions made at the time. The person who receives any thing from me is Debtor, or D1., and the person from whom I receive any thing is Creditor, or Cr., and his name is written and so styled, in one line across the page. In a second line, beneath the name, if Dr. I write To, and name the article, quantity and price; if Cr. I write By, naming the article, &c. as before.

EXAMPLE OF A DAY-BOOK.

SPRINGVILLE. JULY 8, 1835.

Page 1.

An Inventory of my Property and Debts, taken this day by me, $cts.
Peter Careful, of Springville, viz.

Real Estate estimated at

$1200'00

We will suppose that Simeon Trask, whose name appears in the invoice, now calls; he wishes to settle his account and open a new one; but he cannot pay the balance now, and he wants more goods. Let the debt in the old account be $31.50, the credit, $1800; balance of debt, $13'50; the thing he proposes is done as ol lows:-I enter this balance on the credit side, and say, By balance transferred to new account, $13'50. The Dr. and Cr. sides now exactly balance, and the old ac count is settled. I now open a new account with him in my new book, page, and there charge him with this balance.

Wm. Webb, Jr. of Peckersfield,*

XTo 16 lbs. Coffee, at 15 cts. to be paid in good butter, to be

delivered to-morrow, at 16 cis..

Moses Thrifty

By 3156 lbs. of Hay, at $13 per ton,

XBy 15 lbs. Butter, at 16 cts.

• Place of residence should be named when not that where the book is kept.

† See Invoice; the old account setul by opening a new one.

The foregoing is a specimen of the Day-Book, running on for two days, and of the manner of closing and opening accounts. The second book is called

THE LEGER.

In the Leger the dispersed accounts of each person in the Day-Book are collected together; the Drs. and Crs. are separated and placed on opposite pages, or on opposite sides of the same page, the name of the person being written in large characters, top of the page, Cr. on the right hand and Dr. on the left. The difference between the Dr. and Cr. sides is called the balance.

The Leger is ruled with two columns on the right hand side, for dollars and cents; also with two columns on the left, one for the date of the account, and the other for inserting the page of the Day-Book on which the account was first entered.

The transferring of an account from the Day-Book to the Leger, as now described is called posting, and a mark in the margin of the Day-Book (X or ||) against th account so transferred, is called the Post Mark.

Where a person's business is so extensive as to require a succession of these books, it is usual to mark the first Day-Book and the first Leger with the letter A, and suc ceeding books with B, C, &c.

Note. The Leger should have an Index, in which the names of persons in account should be arranged under their initials, with the number of the page of the Leger on which the account is posted.

1. What are these marks, X, II, &c. in the margin of the Day-Book, and what is their use? 2. To what do the figures 2, 2, &c. in those narrow columns in the Leger, refer? 3. Is it intended that names in the Leger should be crowded together into one page as is here presented, or is one page in the Leger to be assigned to each name?

• Where there are several articles in one charge, instead of specifying every article, as in the DayBook, it is usual to say, To Sundries. This is to save space in the Leger, and time in posting, as by referring to the Day-Book every item can be there shown. Some may choose to post every article, so to show every item on the Leger.

SCHOOL BOOKS

IN HIGH REPUTE,

Published by JOHN PRENTISS, KEENE, N. H., and may be had at most of the Bookstores in New England.-ALSO, wholesale and retail, of N. & J. WHITE, B. & L. COLLINS, ROBINSON, PRATT & Co., and DAVID FELT, New York: DESILVER, THOMAS & Co., and GRIGG & ELIOTT, Philadelphia; CUSHING & SONS, Baltimore; OLIVER STEELE, Albany; WM. S. PARKER, Troy; GARDNER TRACY, Utica; and COREY & WEBSTER, Cincinnati.

Adams' New Arithmetic,

In which the principles of operating by numbers are analytically explained and synthetically applied; thus combining the advantages to be derived both from the inductive and synthetic mode of instructing.

Perhaps no work of the kind ever met so kind a reception, and so rapid a sale, as this Arithmetic. Of the many high recommendations, only a few can be inserted here.

We have introduced "Adams' New Arithmetic" into our Gymnasium, AS WE BE

LIEVE IT SUPERIOR TO ANY OTHER WITH WHICH WE ARE ACQUAINTED.
S. E. & H. E. DWIGHT.

New Haven Gymnasium, Jan. 16, 1829. The following notice has been plitely furnished by Professor Olmsted, of Yale Col· lege, New Haven.

Mr. A. H. MALTBY: Dear Sir,-Being requested to express my opinion of " Adams' New Arithmetic," I have the pleasure to say that I consider it among the best of our elementary treatises; and can cheerfully recommend it to the teachers of our preparatory and village schools.

Respectfully, yours,

DENISON OLMSTED.

Mr. Stowell, of the New Haven Lancastrian School, says: "The explanations are very clear and full, and the 'supplement' annexed to each rule will answer the pur poses of a review, and serve to fix in the memory the principles."

A writer in the Farmer's Museum says: "We hail the appearance of this work with unmingled satisfaction."-"THE WORK IS REALLY AN ARITHMETIC, analytically explained and synthetically applied. ""We hope the attention of all will be turned to a book so much needed, and one promising so much advantage to the rising generation."

From the Author of the Literary and Scientific Class Book. "DUBLIN, N. H., Dec. 6, 1827. "Dear Sir, I have examined, with great satisfaction, Dr. Adams' New Arithmetic. His analytical explanations are brief and clear. His arrangement of the subjects is well suited to the purposes of instruction, and the useful practical examples with which the work abounds must confer upon it a high value."

Adams' New Arithmetic.-Of the high value of this elementary treatise, we have, every year, additional evidence, which goes to confirm the testimony of the Messrs. Dwight, of New Haven, who, in 1829, soon after it was published, introduced it into their Gymnasium, believing it "superior to any other with which they were acquainted." Candidates for admission at Dartmouth College are required to have a thorough knowledge of this work. It has been published in the Canadas, after being adapted to the Halifax currency; and we have now before us an account of the new Institutions founded in Greece, by the Rev. Jonas King, the "Gymnasium," and the "Elementary School," with a list of the books used. In the "Second Session" of the Freshmen Class, "Adams' [New] Arithmetic" is studied, and in the "First Session" of the Sophomore Class, we find, " Adams' [New] Arithmetic finished."N. H. Sentinel.

"That excellent work, ADAMS NEW ARITHMETIC, has been published in the Canadas, and lately introduced into the Missionary Schools in Greece. The work deserves it. It is a standard one of its class, and in our opinion is preferable to Col. burn's or Smith's; the best portion of the latter, indeed, appears to be borrowed from Adams."-Claremont Eagle, Sept. 11, 1835.