An Inductive and Practical Treatise on Book-keeping by Single and Double Entry: Designed for High-schools and Academies: Containing Four Sets of Books by Single Entry, and Seven Sets by Double Entry |
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An Inductive and Practical Treatise on Book-Keeping by Single and Double ... Samuel Worcester Crittenden No preview available - 2006 |
An Inductive and Practical Treatise on Book-Keeping by Single and Double ... Samuel Worcester Crittenden No preview available - 2006 |
Common terms and phrases
Account-Sales Adventure to Canton Am't amount Bank of Commerce Bank of Missouri Bark Phillis Bbls bill of exchange Bill-Book Bills Pay Bills Payable Bills Rec Bills Receivable Bo't Book-Keeping books of original capital Cash Sales Cash-Book Cassimeres Charges Clerk closing columns commencing cost value credit side Day-Book debit and credit debit side Deduct Discount dollar Double Entry Drayage entered Expenses Faxon firm value folio Freight gains Havana inst Interest Invoice Joseph Ralston Journal July June Leger Mayland Merchandise Note original entry Orleans paid partners payment person Phenix Bank Pike Co pound sterling Proceeds produced value Profit & Loss purchased Rec'd Remittances rix-dollar Sale of Mdse Sales-Book Ship Massachusetts Shipley & Co sold Steamboat Stock Sundries Thomas Harvey transactions Trial Balance U. S. mint price value in Cash Wages
Popular passages
Page 207 - Thirty days after sight of this first of exchange (second and third of the same tenor and date unpaid...
Page 294 - Interest is the sum paid by the borrower to the lender for the use of money lent...
Page 301 - Multiply the amount of the smaller side by the number of days between the two average dates, and divide the product by the balance of the account. The quotient will be the time...
Page 312 - That all former acts authorizing the currency of foreign gold or silver coins, and declaring the same a legal tender in payment for debts, are hereby repealed; but it shall be the duty of the Director of the Mint to cause assays to be made, from time to time, of such foreign coins as may be known to our commerce, to determine their average weight, fineness, and value, and to embrace in his annual report a statement of the results thereof.
Page 308 - The marc currency, which is a silver coin, is worth about 30 cts., at the US mint price for silver. The marc banco, which is an imaginary money, based upon certificates of deposit of bullion and jewelry in the Bank of Hamburg, fluctuates 2 or 3 per cent, above or below its par value, which is 23 per cent, more than the marc currency, or about 36.9 cts., US currency. Accounts are also sometimes kept, particularly in exchanges, in pounds, schillings, and pence, Flemish. 12 grotes or pence = 1 schilling,...
Page 307 - Scale: 4 farthings (far.) = 1 penny (d.); 12 pence = 1 shilling (s.) ; 20 shillings — 1 pound (£). 156.
Page 10 - An obligation or deed by which a person binds himself, his heirs, executors, and administrators, to pay a certain sum on or before a certain day.
Page 60 - The origin of the science of keeping books by Double Entry has been a matter of much speculation by different writers on the subject, but nothing definite can be ascertained respecting it. McCulloch, in his Commercial Dictionary, says " it was first practised in Venice, Genoa, and other towns of Italy, where trade was conducted on an extensive scale at a much earlier date than in England, France, or other parts of Europe.
Page 205 - In witness whereof, the Master of the said vessel hath affirmed to three Bills of Lading, all of this tenor and date, one of which being accomplished, the others to stand void.
Page 205 - Merchandise, being marked and numbered as in the margin, and to be delivered in the like good order and...