The principles of book-keeping by double entry, in a series of exercises1875 |
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The Principles of Book-Keeping by Double Entry, in a Series of Exercises Henry William Manly No preview available - 2018 |
The Principles of Book-Keeping by Double Entry, in a Series of Exercises Henry Manly No preview available - 2015 |
Common terms and phrases
accepted Account Sales amount Annuities Assets Bank of England bills of exchange Bills Payable Bills Receivable bond Book-keeping by Double Bought Calico called capital Cash Account Cash in hand Cash-Book cent Cheque Chests Clerk Commission commodities Credit Creditor Custom House Debit debt Debtor discount Ditto Double Entry Draft Drawee Drawer drawn a Bill due this day duties endorser entered Find the Balance Foreign Bill gall George Mullins Give the Journal hhds interest Invoice Invoice Book Irish Linen James Cooke Journal entries Ledger Folio Liabilities loan London Loss Account Merchandise Account merchant months after date Paid Payee payment Personal Accounts Port Wine Profit and Loss Promissory Note Receipt Richard Hamilton Rudesheimer Sauterne ship side Sold for Cash Sold Thomas stamp Stock Account Stock Exchange sum of money Sundries Dr Thomas Hutchinson Thomas Jones trade vessel دو وو
Popular passages
Page 130 - ... arrests, restraints, and detainments of all kings, princes, and people, of what nation, condition, or quality soever, barratry of the master and mariners, and of all other perils, losses, and misfortunes that have or shall come to the hurt, detriment, or damage of the said goods and merchandises and ship, &c., or any part thereof.
Page 127 - ... to such amount as the members may respectively undertake by the memorandum of association to contribute to the assets of the company in the event of its being wound up.
Page 3 - Note) — drawn or expressed to be payable or actually paid or endorsed, or in any manner negotiated in the United Kingdom, where the amount or value of the money for which the bill or note is drawn or made does not exceed £5...
Page 81 - Entry." No. 2. (Time allowed 2 hours.) Write the following transactions into the " Cash Book " and "Ledger" given' you herewith ; observing — 1 . That you are not allowed to re-copy your work, but must write everything at once into the books provided. 2. That no erasures will be permitted. If you think any entries wrong and desire to alter them, you may cancel them by drawing a pen through them so as to leave the original clearly visible. 3. Perfect accuracy is deemed of essential importance, and...
Page 19 - Islands" mean any part of the United Kingdom of Great Britain and Ireland, the islands of Man, Guernsey, Jersey, Alderney, and Sark, and the islands adjacent to any of them being part of the dominions of Her Majesty.
Page 130 - Surprisals, Takings at Sea, Arrests, Restraints and Detainments of all Kings, Princes and People, of what Nation, Condition, or Quality soever, Barratry of the Master and Mariners, and of all other Perils...
Page 125 - In which one party agrees to pay a given sum upon the happening of a particular event contingent upon the duration of human life, in consideration of the immediate payment of a smaller sum, or certain equivalent periodical payments, by another.
Page 94 - Entry so called ? 2. What advantages has Book-keeping by Double Entry over any other system ? 3. What books are employed in Double Entry? Describe the contents of each book, and, if any entries are made in more than one of them, trace the course of such entries. State to what Government department or branch of business your answer applies. 4. The following particulars are given of the position of John Smith at the close of the year : — W. Brown owes him £50, Charles Smith £70, Roger Peake £155....
Page 113 - If this be all, the bond is called a single one, simplex obligatio: but there is generally a condition added, that if the obligor does some particular act, the obligation shall be void, or else shall remain in full force : as...
Page 95 - Give the Journal entries which should be made by John Smith and Robert Brown for the part of each in the foregoing transactions. 8. A. has the following entry in his Journal : — " John Thompson Dr. to Bills Payable - £500 0 0 " (accepted the draft of Jacob Simpson on his account)." Give the Journal entries which John Thompson and J. Simpson should make respectively. 9. How could books be kept by Double Entry without the use of a Journal? 10, In the books of most Government departments and of some...