ENCYCLOPÆDIA OF ACCOUNTING

Printed by LORIMER AND CHALMERS, Edinburgh

FOR

WILLIAM GREEN AND SONS

November, 1906

OF

ACCOUNTING

EDITED BY

GEORGE LISLE, C.A., F.F.A.

VOLUME VII

FORMS AND PRECEDENTS

ABBREVIATIONS TO JUDICIAL TRUSTEES

EDINBURGH AND LONDON

WILLIAM GREEN & SONS

PUBLISHERS

1906

Bal.,

Abbreviations-Commercial and Accountancy
@

At (in quotations). C.I.F., C.F.I. Cost, insurance, and
A'
First quality.

freight.
A/C

Account, Account Cur- C.O.D. Collect on Delivery.
rent.

Com.

Commission.
A/d
after date.

Cons. Stk. Consolidated Stock.
Agt.
Agent.

C/P

Charter Party,
Alo
Account of.

Cum D/.,
A/S
Account Sales.

cum div.

With dividend.
Av.
Average.

D/B

Day Book.
Dbk.

Drawback.
B/
Bale.

D.D.
Balance.
Bce.

Draft on Demand.
B/E
Bill of Exchange.

d/d

days (after) date.
Deb.

Debenture.
B/F
Brought forward.

D.F.
bl., brl.
barrel.

Dead Freight.
Dft.

Draft.
B/L, B/Ldg. Bill of Lading.
Bot
Bought.

D/O

Delivery Order.
B/P
Bill of Parcels, Bill

d/s

days (after) sight. Payable.

E.E.

Errors excepted.
B.P.B.
Bank Post Bill.

E & O. E. Errors and Omissions
B/R
Bill Receivable.

excepted.
B/S
Bill of Sale.

Ex., Exch.

Exchange.

ex cp., ex/cp. Without coupon. ClCoupon, Currency.

ex div., ex/d. Without dividend. c/

case. C/A Capital Account.

f.a.a.

free of all average. Cent, Ct. Centum, 100.

f.a.s.

free alongside ship. Cert. Certificate.

f.g.a. free of general average. C/F Carry forward.

f.o.b.

free on board. C. & F. Cost and Freight.

f.o.r.

free on rail. Ch./f. Charges forward.

f.p.a.

free of particular Ch. p-pd. Charges prepaid.

average. 1

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