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stands. The Dr. accounts are placed on the left hand of the page, and the Cr. accounts on the right hand, and each item should refer by numbers to the page of the Day-book on which it may be found; while each sum of items of the Day-book should refer to the page of the Ledger on which it will be found. Every Ledger should also contain an index, in which all the names it contains should be alphabetically arranged, with the page of the Ledger on which the person's account can be found.
The Cash-book should contain a record of the payments and receipts of cash as they occur from day to day; but all money received on any person's account should be entered to his credit on the Day-book; so with money paid to any person on account.
Persons making but few entries in their business, and requiring but one book for their accounts, might adopt the Ledger form, and appropriate a page to each person's account, using the book for original entries.
" order on Peter Wilkins
7 Charles Johnson X 3 To check to balance account
10 Henry Jones X 2 By cash to balance account
12 William Smith x 1 By his note, payable 3 months from date
The account of each person in the foregoing representation of a Ledger, is intended to represent one page of such Ledger, the accounts having been posted from the first page of the Day-book. The figures on the left of the page of the Day-book show on what page of the Ledger the account can be found, and the figures in the open columns on the Dr, and Cr. sides of the page of the Ledger show on what pages of the Day-book the items of the account will be found. The marks x on the left of the page of the Day-book show that the account has been posted or carried to the Ledger.
LEGAL MEASURES OF VALUE, WEIGHT, CAPACITY, ETC.
MONEY OF THE UNITED STATES.
10 mills El cent.
10 dimes = 1 dollar. 10 cents=1 dime.
10 dollars =l eagle.
The standard of gold and silver is nine hundred parts of pure metal and one hundred parts of alloy in one thousand parts of coin.
MEASURES OF VOLUME.
The standard gallon measures two hundred and thirty-one cubic inches. The standard bushel contains two thousand one hundred and fifty and forty-two one-hundredths cubic inches, and its dimensions are eighteen and one half inches diameter inside, and nineteen and one half inches outside, and when heaped, the cone should be six inches high. This measure is not often used or seen. Liquid Measure,
Dry Measure. 4 gills=1 pint.
2 pints=1 quart. 2 pints=1 quart.
8 quarts = 1 peck, 4 quarts = l gallon.
4 pecks=1 bushes. 31) gallons = 1 barrel,
36 bushels=1 chaldron. 42 gallons =l tierce. 63 gallons = 1 hogshead.
1728 cubic inches make 1 cubic foot.
MEASURES OF WEIGHT.
Troy. 16 drams =1 ounce.
24 grains=l dwt. 16 ounces = 1 pound.
20 pennyweights = 1 ounce. 112 pounds (U. S.)=1 cwt.
12 ounces = 1 pound. 100 pounds (commonly)=1 cwt.
20 cwt. =1 ton.
Apothecaries' Weight. 20 grains = 1 scruple.
12 ounces=1 pound. 3 scruples =l drachm.
45 drops=1 teaspoonful. 8 drachms =lounce.
2 table spoonfuls = 1 ounce. ,
MEASURES OF LENGTH.
12 inches = 1 foot.
Gunter's Chain. 3 feet =l yard.
7.92 inches =1 link. 51 yards =l rod.
100 links=1 chain, 4 rods. 40 rods 1 furlong.
80 chains = 1 mile. 8 furlongs=1 mile. 6 feet make 1 fathom,
4 inches make 1 hand. 120 fathoms make 1 cable length. 9 inches make 1 span. 3 inches make 1 palm.
3 barleycorns make 1 inch, 1 mile contains 5280 feet, or 1760 yards. 1 degree of latitude = 69.77-100 statute miles.
MEASURES OF SURFACE.
144 square inches = 1 square foot.
9 square feet =1 square yard. 100 square feet =1 architect's square. 304 square rods = 1 square rood.
4 square roods, or 10 square chains = 1 square acre. 640 acres =
1 square mile.
MEASURES OF TIME,
60 seconds=1 minute.
4 weeks=1 lunar month. 60 minutes = 1 hour.
28 to 31 days =l calendar month. 24 hours = 1 day.
= one year. 7 days=1 week.
3654 days=1 year. A solar year contains 365 days, 5 hours, 48 minutes, 49 seconds. A sidereal year contains 365 days, 6 hours, 9 minutes, 12 seconds.
MEASURES OF CIRCLES.
60 seconds = 1 minute.
30 degrees =l sign. 60 minutes = 1 degree,
90 degrees=1 quadrant.
360 degrees = 1 circumference. The circumference of the earth is divided into three hundred and sixty degrees. The sun passes over one degree in every four minutes therefore, or seems so to pass, by the revolution of the earth on its axis. If, therefore, you desire to know what time it is at any other point on the earth, ascertain from your map your own longitude and the longitude of the place you have in view; multiply the number
of degrees of longitudo between the two points by four, and the product will be the difference in time, in minutes, between the two points. If the product be more than sixty, divide such product by sixty, and your quotient will be hours, and your remainder will be minutes. If the place be east of you, add the time to the time at your own place, and the sum will be the time at the point required; but if the place be west of you, subtract the result from your time, and the remainder will be the time at the place required. In making your calculation you must bear in mind that clocks usually mark only twelve hours instead of twentyfour, and that one hour after twelve the clock marks one again at all points of the earth.