Imágenes de páginas
PDF
EPUB

Importance of Book-Keeping.

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:

[merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small]

seem, there are but very few people who can keep the simplest form of account correctly. Most individuals are evidently deterred

from learning correct forms, from the supposition that the art of book-keeping is difficult to master. The fact is, however, all the bookkeeping 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 knowledge 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 liabilities 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 litigation, and conducts his business successfully, has his dealings all clearly expressed in his accounts, and settles with his customers, if possible, once a month.

THE 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 written so clearly that no mistake is made, and no ill feeling is thus engendered 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.

10c. 10c.

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.

[merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small]

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.

[merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][ocr errors][merged small][merged small][merged small][ocr errors][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small]

Blacksmith's Account with Farmer where Day-book and Ledger are Kept. When the account is not settled at the end of the month, it may be "closed," and the balance carried over into the next month, as follows:

[merged small][merged small][ocr errors][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][subsumed][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][ocr errors][merged small]

The figures in this column refer to the number of the page in the Day-book; a book in which should be fully recorded each day's transactions.

Book-Keeping for Housekeepers.-The following form of account, with the servant, is applicable to all domèstic affairs; such as accounts with grocerymen, boarders, etc.

[merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors]

Book-Keeping for Treasurers and Others.-Treasurers of Societies are shown the correct method of keeping their accounts in the following form:

[merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small]
[blocks in formation]
[merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small]
[graphic][merged small]

FORMS OF ARTICLES OF AGREEMENT, BONDS, BILLS OF SALE, DEEDS, LEASES, MORTGAGES, RELEASES, WILLS, ETC., ETC.

A

Articles of Agreement.

N agreement is virtually a contract, by which a certain person, or persons, agrees or contracts to perform certain duties within a specified time.

It is of much importance, in all matters upon which may arise a difference of opinion, or misunderstanding, that contracts be reduced very explicitly to writing, thereby frequently saving the parties to the contract, a long and expensive law-suit. No particular form is necessary. Agreements should show that they are made for a reasonable consideration, else they are void in law.

Unless it is expressly stipulated that the agreement is binding for a longer time, the contract expires at the end of one year.

While a signature, or marks, written with a pencil, if proven by witnesses, are good in law, it is always safest to execute the contract with pen and ink.

A discovery of fraud, or misrepresentation by one party to the agreement, or changing of the date, renders the contract void.

Every agreement should state most distinctly the time within which its conditions are to be complied with.

Copies of an agreement should always be prepared in duplicate, and each party to the agreement should retain a copy.

General Form of Agreement.

THIS AGREEMENT, made the First day of August, 18-, between Isaac E. Hill, of Irish Grove, County of Atchison, State of Missouri, of the first part, and Vard Blevins, of the same place, of the second part

WITNESSETH, that the said Isaac E. Hill, in consideration of the agreement of the party of the second part, hereinafter contained, contracts and agrees to and with the said Vard Blevins, that he will deliver, in good and marketable condition, at the village of Corning, Mo., during the month of September, of this year, One Hundred Tons of Prairie Hay, in the following lots, and at the following specified times; namely, twenty-five tons by the seventh of September, twenty-five tons additional by the fourteenth of the month, twenty-five tons more by the twentyfirst, and the entire one hundred tons to be all delivered by the thirtieth of September.

And the said Vard Blevins, in consideration of the prompt fulfillment of this contract, on the part of the party of the first part, contracts to and agrees with the said Isaac E. Hill, to pay for said hay six dollars per ton, for each ton as soon as delivered.

In case of failure of agreement by either of the parties hereto, it is hereby stipulated and agreed that the party so failing shall pay to the other, One Hundred Dollars as fixed and settled damages.

In witness whereof, we have hereunto set our hands the day and year first above written.

ISAAC E. HILL, VARD BLEVINS.

Articles of Agreement for Warranty Deed.

ARTICLES OF AGREEMENT, made this seventh day of June, in the year of our Lord one thousand eight hundred and seventy-three, between Luther Henderson, of Sandy Hill, Washington County, State of New York, party of the first part, and William W. Stewart, of Jamaica, County of Windham, State of Vermont, party of the second part

WITNESSETH, that said party of the first part hereby covenants and agrees, that if the party of the second part shall first make the payment and perform the covenants hereinafter mentioned on his part to be made and performed, the said party of the first part will convey and assure to the party of the second part, in fee simple, clear of all incumbrances whatever, by a good and sufficient Warranty Deed, the following lot, piece, or parcel of ground, viz: The west fifty-five (55) feet of the north half of lot number six (6), in block number three (3), Whitford's Addition to Chicago, as recorded at Chicago, Cook County, Illinois.

And the said party of the second part hereby covenants and agrees to pay to said party of the first part the sum of One Thousand Dollars, in the manner following: Three Hundred Dollars, cash in hand paid, the receipt whereof is hereby acknowledged, and the balance in three annual payments, as follows, viz: Two Hundred Dollars, June 7, 1874; Two Hundred Dollars, June 7, 1875; and Three Hundred Dollars, June 7, 1876; with interest at the rate of ten per centum, per annum, payable on the dates above specified, annually, on the whole sum remaining from time to time unpaid, and to pay all taxes, assessments, or impositions, that may be legally levied or imposed upon said land, subsequent to the year 1873. And in case of the failure of the said party of the second part to make either of the payments, or perform any of the covenants on his part hereby made and entered into, this contract shall, at the option of the party of the first part, be forfeited and determined, and the party of the second part shall forfeit all payments made by him on this contract, and such payments shall be retained by the said party of the first part, in full satisfaction and in liquidation of all damages by him sustained, and he shall have the right to re-enter and take possession of the premises aforesaid, with all the improvements and appurtenances thereon, paying said Wm. W. Stewart the appraised value of said improvements and appurtenances; said appraisement to be made by three arbitrators, one being chosen by each of the said parties, the other being chosen by the first two.

It is mutually agreed that all the covenants and agreements herein contained shall extend to and be obligatory upon the heirs, executors, administrators, and assigns of the respective parties.

In witness whereof, the parties to these presents have hereunto set their hands and seals, the day and year first above written.

[blocks in formation]

Agreement with Clerk for Services.

THIS AGREEMENT, made this fourteenth day of April, one thousand eight hundred and seventy-one, between Thomas Babcock of Ohio City, County of Cuyahoga, State of Ohic, party of the first part, and Perley White of Cleveland, County of Cuyahoga, State of Ohio, party of the second part —

WITNESSETH, that said Perley White agrees faithfully and diligently to work as clerk and salesman for the said Thomas Babcock, for and during the space of one year from the date hereof, should both live such length of time, without absenting himself from his occupation; during which time, he, the said White, in the store of said Babcock, of Ohio City, will care. fully and honestly attend, doing and performing all duties as clerk and salesman aforesaid, in accordance and in all respects as directed and desired by the said Babcock.

In consideration of which services, so to be rendered by the said White, the said Babcock agrees to pay to said White the annual sum of twelve hundred dollars, payable in twelve equal monthly payments, each upon the last day of each month; provided that all dues for days of absence from business by said White, shall be deducted from the sum otherwise by the agreement due and payable by the said Babcock to the said White. Witness our hands.

THOMAS BABCOCK, PERLEY WHITE.

Agreement for Building a House.

THIS AGREEMENT, made the tenth day of April, one thousand eight hundred and seventy-two, between Jesse Perry of Germantown, County of Philadelphia, State of Pennsylvania, of the first part, and Abijah Howe, of the same town, county, and State, of the second part

WITNESSETH, that the said Jesse Perry, party of the first part, for considerations hereinafter named, contracts and agrees with the said Abijah Howe, party of the second part, his heirs, assigns, and administrators, that he, the said Perry, will, within one hundred and twenty days, next following this date, in a good and workmanlike manner, and according to his best skill, well and substantially erect and finish a dwelling house on lot number six, in block number nine, in Solomon's addition to Germantown, facing on Talpehocken Street, which said house is to be of the following dimensions, with brick, stone, lumber, and other materials, as are described in the plans and specifications hereto annexed.

[Here describe the house, material for construction, and plans in full.]

In consideration of which, the said Abijah Howe does, for himself and legal representatives, promise to the said Jesse Perry, his heirs, executors, and assigns, to pay, or cause to be paid, to the said Perry, or his legal representatives, the sum of Eight Thousand Dollars, in manner as follows, to-wit: One Thousand dollars at the beginning of said work, one thousand dollars on the fifteenth day of May next, one thousand dollars

« AnteriorContinuar »