A Treatise on Book-keeping: By Double and Single Entry |
From inside the book
Page 95
... Co.'s Draft , due 8th September , for £ 830 : 2s . Shipped on board the Catherine , for Bristol , 40 tons Oats ... Timber , as per Invoice - Book , page 4 ; one half on our account , and one half on account Given & Henry here ; the ...
... Co.'s Draft , due 8th September , for £ 830 : 2s . Shipped on board the Catherine , for Bristol , 40 tons Oats ... Timber , as per Invoice - Book , page 4 ; one half on our account , and one half on account Given & Henry here ; the ...
Page 98
... Timber in Company ; " Knox and But- tersworth are the Crs . , the former for the invoiced amount , the latter for the insurance . 8. These six entries may be arranged under three heads in the Day - Book . 1st , The Adventure is credited ...
... Timber in Company ; " Knox and But- tersworth are the Crs . , the former for the invoiced amount , the latter for the insurance . 8. These six entries may be arranged under three heads in the Day - Book . 1st , The Adventure is credited ...
Page 100
... Co. Order ... W. Knox .... Here April 12 4 months ' date London Feb. 25 4 do . do . Goods Here May 2 3 do . do . Timber in Company London July 23 21 days ' sight April 12 Aug. 15 500 0 0 12 June 28 760 19 5 May 2 Aug. 5 579 13 4 Aug. 29 ...
... Co. Order ... W. Knox .... Here April 12 4 months ' date London Feb. 25 4 do . do . Goods Here May 2 3 do . do . Timber in Company London July 23 21 days ' sight April 12 Aug. 15 500 0 0 12 June 28 760 19 5 May 2 Aug. 5 579 13 4 Aug. 29 ...
Page 120
... Co. No 4 , at 21 days ' sight 99 ( 4 ) £ s . d . 100 9 8 W. Jones & Co. Dr. to Bills Receivable . 4 No. 4 , at 21 days ' sight 100 98 25 Bills Receivable Dr. to T. Thomson 4 ... Timber in Company Dr. 120 A TREATISE ON BOOK - KEEPING .
... Co. No 4 , at 21 days ' sight 99 ( 4 ) £ s . d . 100 9 8 W. Jones & Co. Dr. to Bills Receivable . 4 No. 4 , at 21 days ' sight 100 98 25 Bills Receivable Dr. to T. Thomson 4 ... Timber in Company Dr. 120 A TREATISE ON BOOK - KEEPING .
Page 121
... Company Dr. to Sundries .. To W. Knox , as per Invoice Book , page 4 - T. Buttersworth , Insurance at 40s . per cent 20 Thomas Jackson Dr. to Goods . 20 casks Olive Oil , 1401 gallons ... Timber in Company SET II . - DAY - BOOK . 121.
... Company Dr. to Sundries .. To W. Knox , as per Invoice Book , page 4 - T. Buttersworth , Insurance at 40s . per cent 20 Thomas Jackson Dr. to Goods . 20 casks Olive Oil , 1401 gallons ... Timber in Company SET II . - DAY - BOOK . 121.
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Common terms and phrases
21 days 30 By Balance Adam Blair Adventure from Barbadoes Adventure to Barbadoes Andrea Calani April Belfast Bill-Book Bills Payable Bills Receivable Dr Bought Brig Indian Butler Buttersworth cantar Canvas and Rope cargo Cash Dr cent Discount Charges this month Charles Dawson Chaworth columns Cotton credit side Curer D. B. folio Day-Book debit side Edward Falls Entered Journal finishing entries Flaxseed Freight Graham Bills House Expenses Invoice Invoice-Book James Conway Johnson Jones Joseph Black July July 15 June June 20 Ledger accounts Ledger Set Liverpool London Loss Dr M'Cullough Marsala Wine Mitchell & Graham Molasses months from 1st Moore Moorhead National Bank Nesbett Petty Cash-Book pieces at 15s Potsworth Profit and Loss Received amount Robert Simpson Sept Sugar Sundries Drs Swanskin Tare tari Thomas Buttersworth Thomas Greenfield Thomas Long Timber in Company transactions William Lawson Williams Wilson & Blair
Popular passages
Page 3 - When the TERM of a Bill is expressed in months, calendar months are always understood. Thus if a Bill be dated the 1st January, and made payable at one month after date, the term or month expires on the 1st...
Page 1 - The person who signs the draft is called the Drawer ; the person to whom it is addressed is called the Drawee ; and the person to whom payment is to be made is called the Payee.