A Treatise on Book-keeping: By Double and Single Entry |
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Page 69
... Chaworth , P. 5 Р D Pearson & Reid 2 Donation Account . 5 Preston & Co. 3 Potsworth , W. 5 G Profit and Loss 5 Goods Grey , John 1 4 H Stock Smith , J. S 1 2 House Expenses 4 W J Johnson , John 2 Wright & Co. 1 Jones & Co. 5 Wilson ...
... Chaworth , P. 5 Р D Pearson & Reid 2 Donation Account . 5 Preston & Co. 3 Potsworth , W. 5 G Profit and Loss 5 Goods Grey , John 1 4 H Stock Smith , J. S 1 2 House Expenses 4 W J Johnson , John 2 Wright & Co. 1 Jones & Co. 5 Wilson ...
Page 77
... Chaworth Bills Receivable 23 38 10 0 122 16 4 50 19 2 173 15 6 10 5 74 7 10 0 12 6 50 0 0 1 13 2 18 5 0 27 10 O 98 0 8 BRISTOL . Cr . Mar. 4 By Bills Receivable 118 18 0 PHILADELPHIA . Cr . Mar. 31 By Balance , to Ledger Set II . folio ...
... Chaworth Bills Receivable 23 38 10 0 122 16 4 50 19 2 173 15 6 10 5 74 7 10 0 12 6 50 0 0 1 13 2 18 5 0 27 10 O 98 0 8 BRISTOL . Cr . Mar. 4 By Bills Receivable 118 18 0 PHILADELPHIA . Cr . Mar. 31 By Balance , to Ledger Set II . folio ...
Page 78
... CHAWORTH , Dr. Mar. 1 To J. White & Co. Dr. Mar. 31 To Goods - Cash BALANCE . S. Moore Mitchell & Graham Bills Receivable J. Grey J. M'Cullough & Co. Thomas Long W. Potsworth P. Chaworth 101 0 10 18 5 252 6 356 16 11 48 12 4 8 0 10 165 ...
... CHAWORTH , Dr. Mar. 1 To J. White & Co. Dr. Mar. 31 To Goods - Cash BALANCE . S. Moore Mitchell & Graham Bills Receivable J. Grey J. M'Cullough & Co. Thomas Long W. Potsworth P. Chaworth 101 0 10 18 5 252 6 356 16 11 48 12 4 8 0 10 165 ...
Page 80
... Chaworth TRIAL BALANCE . March 31 . Debit Sides . Credit Sides . £ s . d . £ 8. d . ... 980 2 1 1023 17 1 800 0 825 15 8 667 0 2 110 17 4 60 1 0 62 5 260 4 13 2 6 390 7 0 5 1 8 225 0 1 100200∞1 27 2 3 38 10 0 74 7 10 79 15 8 98 0 8 100 ...
... Chaworth TRIAL BALANCE . March 31 . Debit Sides . Credit Sides . £ s . d . £ 8. d . ... 980 2 1 1023 17 1 800 0 825 15 8 667 0 2 110 17 4 60 1 0 62 5 260 4 13 2 6 390 7 0 5 1 8 225 0 1 100200∞1 27 2 3 38 10 0 74 7 10 79 15 8 98 0 8 100 ...
Page 91
... Chaworth 18 5 0 557 15 0 Debts due by A. B. 1166 18 3 1 J. Wright & Co. 4 J. White & Co. 5 W. Jones & Co. 200 3 0 18 5 0 117 10 6 335 18 6 Stock , for capital 830 19 9 SET II . - TRANSACTIONS TO FORM THE BOOKS . 91 State of Affairs.
... Chaworth 18 5 0 557 15 0 Debts due by A. B. 1166 18 3 1 J. Wright & Co. 4 J. White & Co. 5 W. Jones & Co. 200 3 0 18 5 0 117 10 6 335 18 6 Stock , for capital 830 19 9 SET II . - TRANSACTIONS TO FORM THE BOOKS . 91 State of Affairs.
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Common terms and phrases
21 days 30 By Balance Adam Blair Adventure from Barbadoes Adventure to Barbadoes Andrea Calani April Belfast Bill-Book Bills Payable Bills Receivable Dr Bought Brig Indian Butler Buttersworth cantar Canvas and Rope cargo Cash Dr cent Discount Charges this month Charles Dawson Chaworth columns Cotton credit side Curer D. B. folio Day-Book debit side Edward Falls Entered Journal finishing entries Flaxseed Freight Graham Bills House Expenses Invoice Invoice-Book James Conway Johnson Jones Joseph Black July July 15 June June 20 Ledger accounts Ledger Set Liverpool London Loss Dr M'Cullough Marsala Wine Mitchell & Graham Molasses months from 1st Moore Moorhead National Bank Nesbett Petty Cash-Book pieces at 15s Potsworth Profit and Loss Received amount Robert Simpson Sept Sugar Sundries Drs Swanskin Tare tari Thomas Buttersworth Thomas Greenfield Thomas Long Timber in Company transactions William Lawson Williams Wilson & Blair
Popular passages
Page 3 - When the TERM of a Bill is expressed in months, calendar months are always understood. Thus if a Bill be dated the 1st January, and made payable at one month after date, the term or month expires on the 1st...
Page 1 - The person who signs the draft is called the Drawer ; the person to whom it is addressed is called the Drawee ; and the person to whom payment is to be made is called the Payee.