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Account is debited Alex Andrew Baird Andrew Burns Balance Account Balance due Bill-Book Bills Payable Bills Receivable Book-keeping Bought of Gordon Bought of John Cadiz Capital Cash Cr Cash is received casks Sugar cent Charles Brown Charles Davidson chests Congou chests Hyson chests Tea credit money credit side debit and credit debit side Double Entry Drew entered Export Finishing Entries folio indorsed inserted inst Insurance Account Invoice Jamaica James Fullarton James King James Morton John Allan Journal Ledger Ledger Accounts Lodged in Union Loss Account money columns month Mousley nett Paid Duty payment Personal Accounts Private Account Private Expenses Profit and Loss QUESTIONS ON SET Real Accounts Received for Cash Received from James Samuel Green shipped Single Entry Sold for Cash Sold to Charles Sold to James Stock Account Subsidiary Books Sugar Account sums Sundries tierces Coffee Trial Balance Union Bank دو وو
Popular passages
Page 82 - Thirty days after sight of this first of exchange (second and third of the same tenor and date unpaid...
Page 88 - I have before observed, a contract, by which an entire ship, or some principal part thereof, is let to a merchant for the conveyance of goods on a determined voyage to one or more places.
Page 86 - WARRANTIES," and under that head we shall discuss them fully. AVERAGE, MARITIME. — Average in this sense properly means, a contribution made by all the parties concerned in a sea adventure ; to make good a specific loss or expense incurred by one or more of them for the general benefit.
Page 89 - REBATE, is an allowance made on a bill, or any other debt not yet become due, in consideration of present payment.
Page 91 - A promissory note is a promise in writing to pay a certain sum of money at a definite time. The person, firm or corporation which issues the note is called the maker or drawer; the one in whose favor it is issued, the payee.
Page 81 - The person to whom the money is to be paid is called the payee.
Page 88 - ... effected agreeably to his instructions, the principal may maintain trover for the policy against the agent or broker; and, upon proof of a loss, he shall recover to the same amount as he would have been entitled to recover against the underwriters, if a poli'-y had been effected.
Page 90 - Lien, in law, in its most usual acceptation, signifies "the right which one person, in certain cases, possesses of detaining property, placed in his possession, belonging to another, until some demand, which the former has, is satisfied.
Page 87 - A certificate from the proper authorities, as to the state of health of a ship's company at the time of her leaving port...
Page 90 - In public law. A commission issued by the authority of the sovereign of a nation, to one or more of its subjects, authorizing the seizure of the property of the subjects or sovereign...