The American System of Practical Book-keeping: Adapted to the Commerce of the United States in Its Domestic and Foreign Relations ... [comprehending All the Modern Improvements in the Practice of the Art; and Exemplified in One Set of Books Kept by Double Entry, Embracing Five Different Methods of Keeping a Journal,] Designed for the Use of Schools, to which are Added Forms of the Most Approved Auxiliary Books; and a Copperplate Engraving, Exhibiting at One View, the Final Balance of the Leger
Collins & Hannay, 1824
What people are saying - Write a review
Reviews aren't verified, but Google checks for and removes fake content when it's identified
User Review - Flag as inappropriate
Looks like an early and valuable contribution to the history of accounting in the US.
60 days Account Sales Adventure amount Average balance Bank Stock Bills Payable Bills Receivable bonds Book Book-Keeping Bought Cadiz Cash cent charges closed commencing Commission Company concern cost count Day-Book debts difference discount double Dublin duties entered entry equal Errors Exchange expenses favour flour forms freight gain or loss give half Hill Import Insurance Interest Invoice James James Bennett John Jones Journal June keep King Kingston Lectures Leger Liverpool London March Merchandise merchant method Milner months nett proceeds New-York Note opened paid particular passed payment persons pieces practice premium Profit & Loss Profit and Loss quantity rendered rule sell share Ship Ocean Shipment side sight sold sterling Stock Sundries Dr Suppose Swain Swain's Consignment System third titles United whole Wilson yards
Page ii - BBOWN, of the said district, hath deposited in this office the title of a book, the right whereof he claims as author, in the words following, to wit : " Sertorius : or, the Roman Patriot.
Page vi - Guaging, including Mensuration of Solids 20 Nautical and Mathematical Instruments are supplied, and students will have access to a choice library. He has also an excellent Telescope mounted for observing the Satellites of Jupiter, and for other astronomical purposes. NOTICE. THE Author of this work begs leave to inform the public, that he is now engaged in preparing for the press an Arithmetic, adapted to the Currencies, Legal Coin, and Commerce of the United States, which will embrace the most Approved...
Page ii - Congress of the United States, entitled "an act for the encouragement of learning, by securing the copies of maps, charts, and books, to the authors and proprietors of such copies, during the time therein mentioned." And also to an act entitled "an act supplementary to an act entitled an act for the encouragement of learning, by securing the copies of maps, charts, and books, to the authors and proprietors of such copies, during the times therein mentioned, and extending the benefits thereof to the...
Page xiii - Imaginary Accounts are fictitious titles invented to represent the merchant himself, or to supply the want of real or personal titles, in recording such gains or losses as cannot be ascribed, or with propriety placed to real or personal accounts.
Page v - Subscriber's instruction, in from 4 to 6 weeks, one lecture each day. Certificates of ability, under seal, will be granted to each qualified person.
Page 29 - Shares of $50 each, $5000 at 30 per cent, advance, for which I pay in Cash $6500. Required how much per cent, per annum I 'get on the money advanced. Interest on the stock for 12 months $450 00 Interest on the Interest for 6 months 10 So the $5000 Stock, or $6500 Cash, has produced $460 12^ in one year.
Page ii - AD 1824, in the forty-ninth year of the Independence of the United States of America...
Page v - The Annual Commencement of Bennett's Public Lectures on Book-keeping is on the first Monday in October, at his office in New York at seven o'clock in the evening; and a New Class commences on the first Monday of each of the succeeding months, including April.