Book-keeping, by single and double entry |
Common terms and phrases
15 Ditto 31 Ditto 31 To Discount 66 Shirtings Account Sales Adams Adams and Co amount Anderson April April 20 Balance of Discounts Bills Payable Bills Receivable Book-keeping calculations Cambrics Cash Account Cash and Discount Cash paid cent Charles Mason Check Clara Consignment debited decimal fractions denominator Dickens Discount and Interest Ditto 11 Ditto 86 Ditto Ditto double entry drawn DRY MEASURE Ellen Clare Entered Journal error exchange Expenses Account farthings Fitzroy folio Fustian Account Interest Account invoice Jamieson ledger Levyshon logarithms M'All M'Farlane M'Farren M'Pherson Manchester March 31 multiply Nett nominal accounts parties Petty Cash Plain Calico Account pound sterling Print Account Printing Cloth profit and loss profit or loss Rixdollar Royal Bank S. D. Jan Sept shillings sterling Stock Account Sundries suppose Thomason transactions Velveteens vulgar fraction whole number Wilson Zuccharini 이이
Popular passages
Page 140 - Multiply the numerators together for a new numerator, and the denominators together for a new denominator.
Page 143 - The rule for the placing of the decimal point is to have as many decimals in the product as there are in the multiplier and multiplicand together.
Page 137 - Let it, however, be firmly impressed on the mind, that all quantities whatever, having the fractional form, represent the quotient resulting from the division of the numerator by the denominator; the importance of this will be seen as we proceed.
Page 20 - Three months after date pay to my order the sum of two hundred and twelve pounds sixteen shillings and sixpence, for ma- chinery, G. Scott. To Mr. John Gordon, 17, Finch Lane, Cornhitt.
Page 7 - PREFACE TO THE SECOND EDITION THE demand for a second edition of this work within three...
Page 139 - ... the denominator by the same number, the value of the fraction is in the same proportion diminished (Art.
Page 127 - It is sometimes thought, that though double entry may be a very proper mode of Book-keeping for merchants, it cannot be advantageously applied to such modes of business as manufacturing, retailing, &c.
Page 35 - ... Cuviers, the Huttons, the Cavendishes, and the Watts, with their successors the practical philosophers of the present age, — men whose achievements in physical science we find marked on the surface of the country in characters which might be read from the moon, — are not adequately represented ; — it would perhaps be more correct to say that they are not represented at all ; and the clergy as a class suffer themselves to linger far in the rear of an intelligent and accomplished laity, —...
Page 43 - ... method which thought uses in the accomplishment of its own ends. The purpose which it fulfils is closely related to that of Analysis, though the specific method of abstraction has its own differentia, 'The reflective idea which guides it,' says Bosanquet, ' is the equivalent in general knowledge of the mathematical axiom that if equals be taken from equals the remainders are equal.
Page 139 - ... fraction ; and from this example, it will be seen that all improper fractions may be expressed as a mixed number, consisting of a whole number and a fraction, and vice versa, all such mixed numbers may be represented as improper fractions. Thus in the mixed number 2^, if the whole number 2 be...