The Science of Double-entry Book-keeping, Simplified ...: To which is Added Important Rules, Tables and Supplementary Matter to Aid the Accountant in Every EmergencyW. B. Harkness, 1840 - 216 pages |
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The Science of Double-Entry Book-Keeping, Simplified ...: To Which Is Added ... John Shepard No preview available - 2015 |
Common terms and phrases
60 days Acc't Am't amount auxiliaries Bank of America Bbls Bill Book Bills Payable Bills Receivable Bo't Book-keeping Cash Book Cash Dr Cigars Commission creditor side creditor title day book entry day-book debtor side debtor title Disc't draft Exchange favor Flour Footings bro't forw'd Footings carr'd forw'd Henry Fields Hiram Hurd inst Invoice Book J. H. Rogers James John Blain John Cramer John Shepard John Sprague John Wood Joseph Haswell journal entry July July 11 leger accounts Mdse Merchandise merchants Mill Acct Minturn & Co NEW-YORK Paid Cash payment person Peter Devoe preliminary examples Profit & Loss Profit and Loss proof book Rec'd Cash sales book Sam'l series of examples Shipment Shipped Sold John stock account Stock and Proof Store Expenses student Sundries Dr Tare third series Total bro't forw'd transferred trial balance Troy Bank W. C. Shepard
Popular passages
Page 212 - Thirty days after sight of this third of exchange (first and second of same tenor and date unpaid) pay to the order of...
Page 211 - Sixty days after date, we jointly and severally promise to pay to the order of John B.
Page 203 - ... or that case in which the current value of the coin at each place (after deducting the seignorage leviable for coinage) is equal : or in other words, " two sums of money of different countries are commercially at par, while they can purchase an equal quantity of the same kind of pure metal*.
Page 203 - The intrinsic par is the value of the money of one country, compared with that of another, with respect both to weight and fineness. The commercial par is the comparative value of the moneys of different countries, according to the weight, fineness, and market prices of the metals. Thus, two sums of different countries are intrinsically at par, when they contain an equal quantity of the same kind of pure metal ; and two sums of different countries are commeicially at par, when they can purchase an...
Page 212 - Bank the sum of £200 (two hundred pounds sterling) value received, and place the same to account of thirty boxes of ostrich feathers shipped per ss " Union Castle
Page 17 - Whoever and whatever owes us is debtor. Whoever and whatever we owe is creditor.
Page vi - He has commenced the work in such a manner that the student is led along with...
Page 207 - Price Current. — A list of various articles of Merchandise, and their market value.
Page 206 - made payable to the payee, and to his order, assigns, or to bearer in ordur to make it negociable.