A Treatise on Book-keeping: By Double and Single Entry |
From inside the book
Page 8
... returned by Williams & Co. , and then delivered by me to R. Peck . But it is best stated , according to the rule , R. PECK Dr. TO WILLIAMS & Co. This , however , must not be understood to mean 8 A TREATISE ON BOOK - KEEPING .
... returned by Williams & Co. , and then delivered by me to R. Peck . But it is best stated , according to the rule , R. PECK Dr. TO WILLIAMS & Co. This , however , must not be understood to mean 8 A TREATISE ON BOOK - KEEPING .
Page 9
... Williams & Co .; such business relations between them would only find a place in the books of each , and not in those of a third person . It denotes merely that R. Peck is my Debtor , and Williams & Co. my Creditors ; that is , R. Peck ...
... Williams & Co .; such business relations between them would only find a place in the books of each , and not in those of a third person . It denotes merely that R. Peck is my Debtor , and Williams & Co. my Creditors ; that is , R. Peck ...
Page 10
... Williams , on credit . 5. Gave Donation to new church . 6. Accepted J. Williams's Draft . 7. Sold Goods for Cash . 8. Received Cash lent W. Williamson . 9. Allowed J. Roberts Discount on Goods . 10. Gained on a Speculation . 11. Bought ...
... Williams , on credit . 5. Gave Donation to new church . 6. Accepted J. Williams's Draft . 7. Sold Goods for Cash . 8. Received Cash lent W. Williamson . 9. Allowed J. Roberts Discount on Goods . 10. Gained on a Speculation . 11. Bought ...
Page 11
... Williams & Co. 39. I have settled J. Wilson's Account against me as follows : -Paid £ 250 in Cash , gave him two Bills making £ 170 , and he allows me £ 9 : 7 : 6 of Discount for prompt payment of goods bought . 40. Received Half ...
... Williams & Co. 39. I have settled J. Wilson's Account against me as follows : -Paid £ 250 in Cash , gave him two Bills making £ 170 , and he allows me £ 9 : 7 : 6 of Discount for prompt payment of goods bought . 40. Received Half ...
Page 16
... Williams . 3 20 chests , each 60 lbs . , at £ 8 : 10s per William Lawson Dr. to Cotton . 6 bales , each 186 lbs . , at 2s 14d per lb. William Smith Dr. to Tea . 12 chests Cash Dr. to Cotton . 2 bales , 376 lbs . , at 2s per lb. Cash Dr ...
... Williams . 3 20 chests , each 60 lbs . , at £ 8 : 10s per William Lawson Dr. to Cotton . 6 bales , each 186 lbs . , at 2s 14d per lb. William Smith Dr. to Tea . 12 chests Cash Dr. to Cotton . 2 bales , 376 lbs . , at 2s per lb. Cash Dr ...
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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.