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 |
Other editions - View all
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-Book Bills Pay Bills Payable Bills Rec Bills Receivable Bo't Book-keeper capital Cash Sales Cash-Book Cassimeres Charges Cincinnati closing columns commencing Cooperage cost the firm cost value credit side Day-Book debit and credit debit side Deduct Discount dollar Double Entry Drayage entered Expenses favor Faxon firm value folio Freight gains Havana Hhds indebtedness inst Interest invested Invoice John Gundry Joseph Ralston Journal July June Leger Mayland Merchandise Molasses month Note Orleans paid payment person Phenix Bank Pike Co Proceeds produced value Profit & Loss Purchases Rec'd rix-dollar Sale of Mdse Sales-Book Ship Massachusetts sold Steamboat Stock Sundries Thomas Harvey transactions Trial Balance United States currency 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 275 - 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 274 - ... shall be sustained by either party. RULE. Multiply each payment by its time, and divide the sum of the several products by the whole debt, and the quotient will be the equated time for the payment of the whole.
Page 279 - ... federal money. IT 79* To reduce federal money to any of the before named currencies, reverse the process in the foregoing operations ; that is, — Multiply the given sum in federal money by such fractional part as 1 dollar, in that currency to which you would reduce it, is of 1 pound. The product will be the answer in pounds and decimals of a pound, which must be reduced to shillings, pence and farthings, by inspection, as already taught, IT 77. EXAMPLES FOR PRACTICE. 1. Reduce $118'25 to the...
Page 10 - Bona fide, in good faith. Bond, a note. 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 205 - Merchandise, being marked and numbered as in the margin, and to be delivered in the like good order and...
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.