From Benjamin Franklin: Directions for Keeping Accounts (unpublished)
[1787]
Memorandum

Enter the Bills & receipts in a Book according to the Dates of Payment beginning at the oldest & so on in Conse.

All those Bills that relate to the new Houses may be entered under this Title.

New Houses in market street Dr to Cash Paid    for    as per accnt    £.

all those that relate to Expenses may be thus entered

Expence Accnt Dr to Cash

Paid   for   as per acct   £.

Any money paid for accnt of another Persons may be entered thus:   A.B.   Dr to Cash paid for (here place every explanatory particular) £

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