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 7
... recording mercantile transactions in a regular and systematic manner . It may also be defined , The art of keeping accounts . AN ACCOUNT is an entry in a book , or on paper , of things bought or sold , of payments , services , & c ...
... recording mercantile transactions in a regular and systematic manner . It may also be defined , The art of keeping accounts . AN ACCOUNT is an entry in a book , or on paper , of things bought or sold , of payments , services , & c ...
Page 13
... recorded the accounts of the day . This book should contain a detailed history of business transactions , in the order of time in which they occur . Each page is commonly ruled as seen in the following Form of Day - book Page . ¶9 . The ...
... recorded the accounts of the day . This book should contain a detailed history of business transactions , in the order of time in which they occur . Each page is commonly ruled as seen in the following Form of Day - book Page . ¶9 . The ...
Page 18
... recorded is called a Barter transaction ; that is , Ottley is Dr. for some articles , and Cr . by others . In recording a Barter transaction it is immaterial whether the Dr. or the Cr . be first recorded ; custom however sanctions the ...
... recorded is called a Barter transaction ; that is , Ottley is Dr. for some articles , and Cr . by others . In recording a Barter transaction it is immaterial whether the Dr. or the Cr . be first recorded ; custom however sanctions the ...
Page 33
... recorded all receipts and disbursements in cash , in the order of time in which they occur . Various forms of Cash - book are in use among business men . Some accountants use the common Day - book form , others the form of the Ledger ...
... recorded all receipts and disbursements in cash , in the order of time in which they occur . Various forms of Cash - book are in use among business men . Some accountants use the common Day - book form , others the form of the Ledger ...
Page 58
... recorded in his book ? How in mine ? For what am 1 Dr. at any time ? For what Cr . ? For what is any person , at any time , Dr. to me ? For what Cr . ? If I obtain goods to the value of a certain sum , of any person , at any one time ...
... recorded in his book ? How in mine ? For what am 1 Dr. at any time ? For what Cr . ? For what is any person , at any time , Dr. to me ? For what Cr . ? If I obtain goods to the value of a certain sum , of any person , at any one time ...
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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