A CHECK on a Bank may be drawn thus:

Watertown, June 20, 1831.

Cashier of the Jefferson County Bank, pay James Jackson or bearer, one hundred Dollars.

$100.

NOTES.

RICHARD ROE.

A Promissory Note may be drawn thus: $100.

Watertown, June, 20, 1831. I promise to pay James Jackson or order, (or "bearer," or you may omit the words, "order," or "bearer," if you wish to prevent its being negotiable,) one hundred Dollars, thirty days after date, (or "on demand," or omitting any mention of time, in which case it is deemed payable, the same as if on demand,) with interest, for value received. RICHARD ROE.

Here the signer, Richard Roe, is called the maker, and James Jackson, to whom payment is to be made, is called the payee.

These instruments, if made payable in any thing besides money, are not BILLS or NOTES, but mere Contracts, not negotiable.

No particular form of promise, in a Note, is necessary; any words which import an absolute engagement to pay, are sufficient.

A joint and several Note may be written thus:

Watertown, June 20, 1831. Ninety days after date, we jointly and severally promise to pay James Jackson, or bearer, one hundred Dollars, with

interest, for value received.

$100.

JOHN DOE,

RICHARD ROE.

RECEIPTS.

Watertown, June 20, 1831.

Received of James Jackson ten Dollars in full of all ac

counts. $10.

RICHARD ROE.

RECEIPT FOR MONEY RECEIVED ON A NOTE.

Watertown, June 20, 1831.

Received of James Jackson, (by the hands of John Doe,) fifty Dollars twenty-five Cents, which is endorsed on his note of April 15, 1831.

$50,25.

RICHARD ROE.

RECEIPT FOR MONEY RECEIVED ON ACCOUNT.

Watertown, June 20, 1831. Received of James Jackson one hundred Dollars on acRICHARD ROE.

count.

NOTE.-There is a distinction between receipts given in full of all accounts, and receipts given 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; all receipts, however, may be explained by parol or written evidence.

Mr. John Doe,

ORDERS.

Watertown, June 20, 1831.

Please to deliver James Jackson such

goods as he may call for, not exceeding the sum of thirty Dollars, and place the same to my account.

$30.

Mr. John Doe,

at sight.

RICHARD ROE.

Watertown, May 20, 1831.

Pay James Jackson or bearer fifty Dollars RICHARD ROE. NOTE.-An order payable in money, is the same as a Bill of Exchange.

BOOK-KEEPING BY SINGLE ENTRY,

Requires only two Books, a Day-Book and a Leger. With Farmers and Mechanicks these two Books are sufficient. Merchants may multiply the number without impropriety; a Blotter; Journal, on which to transfer the Blotter entries, and a Leger, where the various accounts contained in the Journal or Day-Book are collected under their respective names or titles, for the convenience of inspection or settlement.

It is proper that the owner's name be written at the commencement of his Bo k.

The date should always be given with the entry. It may be kept in the margin or in the middle of the line between charges.

Erasures should be avoided as much as possible in all Books of Account. In many cases it may be more proper to correct an errour by making a contrary or annulling entry; in which case it should be remembered that it takes two entries to make the matter right

one to cancel or make even the erroneous entry, and one to show it as was first intended. Where it is thought best to make an erasure, the better way is to draw a line across the objectionable word or words, not so heavy but that they may be read. This answers the double purpose of an erasure, and exhibiting a fairness of intention, to all who may have occasion to examine the Accounts with a view of arriving at their correctness.

In the Day-Book, the town's name should be written across the head of the page, together with the date.

In the Leger the person's names should be written in a fair hand, across the head of the left hand page, and Contra-Cr. on the right hand page.

The Index or Alphabet refers to the pages of the Leger, and when accounts are carried forward in the Leger, the circumstance may be noted in the index by placing a dot after the previous paging and setting down the new page to which the account is transferred; for example, John Doe, 5. 12.

Persons desirous of keeping a Cash Account are only to personify Cash, or consider it as an individual of flesh and blood; making a charge or debtor entry for every cent added to the heap, and giving credit for every cent taken from it; and to state what use was made of it. Or in other words, to begin a Cash Account, Cash should be charged with the amount you have on hand, and all receipts thereafter should be charged, and all disbursemen s or paying away of the same should be credited. To balance such an account, just give credit for the amount on hand, and if you have not neglected any entries, the Dr. and Cr. will foot alike.

The following are the principal points of law relating to Book Accounts:

Books of Account are evidence in favour of the party keeping them, under the following restrictions:

1. The charges to be proved, must be such as are maiter of Book Account. A Book, therefore, would not be evidence of money lent, had and received or paid, laid out, and expended, for the use of the opposite party..

2. They are not evidence of a single charge; because there exists, in such case, no regular dealing between the parties. 3. They are not to be admitted, where there are several charges, unless a foundation is first laid for their admission by proving,

1. That the party had no Clerk.

2. That some of the articles charged had been delivered.

3. That the Books produced, are the Account Books of the party. 4. He must prove by those who have dealt and settled with him, that he keeps fair and honest Accounts.

When these requisitions are complied with, Book Accounts are evidence for the consideration of a Court or Jury.

THE FOREGOING WORK HAS THE FOLLOWING

RECOMMENDATION.

This is the universal Recommendation, in substance, of teachers who have introduced it into their schools: "That the simplicity of the rules and the observations accompanying, contrast strongly in its favour, when compared with the old arbitrary forms.... That matters relating to the science, which have heretofore been treated as though beyond the reach of human investigation, or beneath the dignity of scientifick research, are in this work represented in their true light; freed from all obscurity.... That its whole tenour is upon the just supposition that absolute rules, or words, are soon forgotten, while time is scarcely sufficient to efface principles from the memory.... That the questions and answers, calculated more fully to illustrate the principles of rules and mathematical operations; to brighten the faculties of pupils, and leave lasting impressions, are of vast importance to teachers: lessening the labour of a heretofore tedious branch of instruction, and giving greater force to oral communications.... That the more than usual attention paid to the elementary rules is of infinite advantage, inasmuch as it renders it difficult for learners to pass on to the more intricate parts and yet remain ignorant of the first rudiments of the science; a fault justly chargeable upon nearly every other Arethmetick in use."