The Science of Double-entry Book-keeping: Simplified by the Introduction of an Infallible Rule for Dr. and Cr. ...Hogan & Thompson, 1841 - 199 páginas |
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Términos y frases comunes
14 Shipment 21 Sundries account shows Aispurua April April 20 Balance Sheet barrels Bills Payable Bills Receivable Blanchard & Marsh Bought C. C. Marsh Cash paid cent Charles Lawrence Christr Company 2 Mdse Company 3 Wines concern of Company cost creditor side Day-Book entry Day-Book.-February Day-Book.-March days sight debtor and creditor debtor side Draft Dry-Goods favor February February 13 Fisher's Coffee Flour Henry Austin Hornillos Insurance Stock Irvine Fisher James Brown James Truman January Joseph De Nones Journal entry Leger March Merchandise Oliver Otis Paid Cash Panquoqua's Consignment Paul Harris payment Profit and Loss property and debts property on hand Ques Rice S. H. Lovell Sales Book Schooner Josephine Shipment to Boston Shipment to Charleston Shipment to Hamburg Shipment to New-Orleans Shipment to New-York Shipment to Port-au-Prince shipping expenses Spanish Dollars Store Expenses Store Fixtures Sundries Dr Thomas Blanchard Thos Trial Balance Walter Howard William Blakely
Pasajes populares
Página 1 - 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 extending the benefits thereof to the arts of designing, engraving, and etching historical and other prints.
Página 1 - 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.
Página 183 - January, 1799. Ninety days after sight of this our first of exchange, (second, third and fourth of the same tenor and date unpaid.) pay to the order of William Wilson, Esq., the sum of three hundred pounds sterling, for value here received, and place it to account, as advised by Andrew and William Ramsay.
Página 24 - Austen is debtor, because he owes us, we having paid him the amount that we owed him. Bills payable are creditor, because the note to which that name is given, has paid Austen for us, therefore we owe it.
Página 1 - Desilver, of the said district, bath deposited in this office the title of a book, the right whereof he claims as...
Página 1 - Men change with fortune, manners change with climes, Tenets with books, and principles with times.
Página 25 - ... conceive, that what is called Dr. must be owing to us, and vice versa. But who does not, after a few trials, abandon this idea, from finding his efforts to make sense of it fruitless ? In fairness however to the author, we give, in his own words, his application of his rule to the above transaction. " Elucidation. — The Sundries are debtor, because they owe us for the amount of value that the hardware has produced ; for the production consists in Lovell and Cash. " Hardware is creditor, because...
Página 20 - THE RULE. Whoever or whatever owes us is Debtor — Whoever or whatever we owe is Creditor.
Página 37 - Nones having been sold, we proceed to close or settle the account that was opened for them. The first object is to obtain the gross amount of sales ; these are exhibited on the creditor side of the account ; for the goods become creditor when we sell them, because they then produce value. Each sum upon the creditor side of the account should be examined in the Day-Book, in order to know...
Página 27 - Cr." and then proceed to enter the amount for which that species of property is debtor, viz., .£8550 ; which is done by writing in the first column, the year and month ; in the second, the day ; in the third, the preface...