A Practical System of Book-keeping by Single and Double Entry ...Sanborn, Carter, Bazin & Company, 1857 - 132 páginas |
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Términos y frases comunes
25 cents Acct acre amount expended Balance Account balance due Bills Payable Bills Receivable black tea Book-keeping Bought Brown Sugar Butter calico Cash account Cash to Balance cassimere cents a bushel cents a pound Clark & Smith commence Corn Creditor day paid Day-book debtor Double Entry due in cash entered example consists Examples for Practice expense fifty cents folio form of accounts gingham given Henry Webster Ira Allen Isaac Merrill James Armitage James Brown James Ellis John Bruce John Robertson Journal entries July July 21 June June 25 Kip boots learner Ledger linen Mdse Memorandum-book Merchandise Monday money columns oats pair of Kip personal account pupil Sales Book Samuel Adams Second Form Sept series of transactions settled settlement seventy-five cents Sheep side Sold John Third Form Trial Balance twenty-five cents Wheat wool writing
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Página 9 - Grammar, which is defined as the art of speaking and writing the English language with propriety and accuracy, is now very generally studied in our common schools.
Página 40 - PARCELS is a statement of goods bought or sold at one time, embracing both the quantity and the price of each article, and the amount of the whole. If paid at the time of purchase, it should be receipted by the seller, as in the first example on the opposite page ; if paid...
Página 115 - A promissory note is a writing which contains a promise of the payment of money or other property to another, at or before a time specified, in consideration of value received by the promwer or maker of the note. Unless a note contains the words " value received," by some authorities it is deemed invalid ; consequently these words should always be inserted.
Página 13 - CREDITOR. Whenever one person receives any thing from another, which he does not pay for at the time, he is said to go in debt for it, and is called a Debtor. A person who sells property without receiving his pay at the time, is said to give credit for it, and is called a Creditor. In other words, the receiver is always the Debtor, and the giver is always the Creditor. In keeping accounts it is customary, and more convenient, to abridge and write Dr. for Debtor, and Cr.
Página 121 - By Journal laws what you receive Is Debtor made to what you give. Stock for your debts must Debtor be, And Creditor for property. Profit rnd Loss Accounts are plain; You debit Loss and credit Gain.
Página 3 - ... yoke-fellows they are to sustain part of each other's cares, griefs, and calamities: But as if two oxen be put in one yoke, the one being bigger than the other, the greater bears most weight; so the husband being the stronger vessel is to bear a greater burden than his wife; and therefore, the Lord said to Adam, In the sweat of thy face shall thou eat thy bread, till thou return to the dust.
Página 115 - LXXX1. 1. A NOTE is a written promise to pay a certain sum of money, or its value in goods, on demand, that is, when demanded ; or at some future day, and hence, all notes are called promissory notes. 2. A NEGOTIABLE NOTE is one which is made payable to AB, or order. 3. By indorsing a note is understood that the person to whom it is made payable writes his name on the...