Book-keeping, Containing a Lucid Explanation of the Common Method of Book-keeping by Single Entry ...J.H. Spalter & Company, 1849 - 144 pages |
From inside the book
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Page 13
... columns at the right , but the cost is carried immediately to the third and fourth columns . The owner's name , place of transacting business , and the date of opening the 8. Day - book . Its contents . 9. Use of each column of the Day ...
... columns at the right , but the cost is carried immediately to the third and fourth columns . The owner's name , place of transacting business , and the date of opening the 8. Day - book . Its contents . 9. Use of each column of the Day ...
Page 16
... columns at the right ; a line is drawn under these , they are added up , and their amount is carried forward to the third and fourth columns , on a line with the last item . The object of this is , to have the amount only of each ...
... columns at the right ; a line is drawn under these , they are added up , and their amount is carried forward to the third and fourth columns , on a line with the last item . The object of this is , to have the amount only of each ...
Page 22
... columns are appropriated to like portions of en- tries , with this dif ference , one is debt- or , and the other creditor . Pages of the Day - book from which the entries are taken . Dollars . Cents . 20. The Ledger . Arrangement of ...
... columns are appropriated to like portions of en- tries , with this dif ference , one is debt- or , and the other creditor . Pages of the Day - book from which the entries are taken . Dollars . Cents . 20. The Ledger . Arrangement of ...
Page 23
Daniel Adams, John Homer French. T21 . The uses of the several corresponding columns of the page are as follows : In the first column of each part of the page are written the years and months . In the second , the days of the month . In ...
Daniel Adams, John Homer French. T21 . The uses of the several corresponding columns of the page are as follows : In the first column of each part of the page are written the years and months . In the second , the days of the month . In ...
Page 27
... column . 4th . The articles , in the third column . 5th . The page of the Day - book from which the entry is taken , in the fourth column . 6th . The amount , in its appropriate columns . Two METHODS OF POSTING . T27 . There are two ...
... column . 4th . The articles , in the third column . 5th . The page of the Day - book from which the entry is taken , in the fourth column . 6th . The amount , in its appropriate columns . Two METHODS OF POSTING . T27 . There are two ...
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Common terms and phrases
50 cents abbreviation Acct amount articles be sold auxiliaries barter transaction Bay Horse bearer Bill of Account Bill-book Blister Steel bond BOOK-KEEPING Boots Bought Bush bushel Camphene Canandaigua Cash Account Cash on Hand Cash to Balance Charles Darrow Chattel Notes columns D. L. Lum Day-book entry Day-book page Day-book pages DUE-BILLS entered Explanation form of Day-book form of Ledger Geneva Henry Vanlew Horse Index indorsed Inventory Isaac Swift John Gay lease Ledger entry manner merchandise mortgage note payable Number paid pair party payment person Phelps Philo Bronson promissory note Quitclaim Deed R. T. Hollett receipt S. E. Norton Samuel E Samuel Skinner Sept SETTLEMENT AND BALANCE sheet side specified Sugar sum of dollars Sund Sundries Thomas Judd town value received Warranty Deed written yards