An Inductive and Practical Treatise on Book-keeping by Single and Double Entry: Designed for Commercial Institutes, Private Students, and Practical Accountants ... |
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Common terms and phrases
Account-Current Account-Sales Adventure pr Adventure to Canton Am't American Mutual 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 Commission Cooperage cost value credit side Day-Book debit and credit debit side Deduct Discount dollar Double Entry Drayage entered Expenses Fallstaff favor Faxon firm value folio Freight gains Havana Hhds inst Interest Invoice John Gundry Journal July Leger Merchandise Molasses month Note Orleans paid payment person Phenix Bank Pike Co pound sterling Proceeds produced value Profit & Loss Rec'd rix-dollar Sales of Mdse Sales of Pork Sales of Sugar Sales-Book Sept Ship Massachusetts sold Steamboat Stock Sundries Thomas Harvey Trial Balance 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 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the currency of foreign gold or silver coins, and declaring the same a legal tender in payment for debts, are hereby repealed; but it shall be the duty of the Director of the Mint to cause assays to be made, from time to time, of such foreign coins as may be known to our commerce, to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 294 - Interest is the sum paid by the borrower to the lender for the use of money lent...
Page 205 - Merchandise, being marked and numbered as in the margin, and to be delivered in the like good order and...
Page 311 - MONEY. 4 farthings = 1 penny. 12 pence = 1 shilling. 20 shillings = 1 pound.