Book-keeping, Containing a Lucid Explanation of the Common Method of Book-keeping by Single Entry ...J.H. Spalter & Company, 1849 - 141 pages |
From inside the book
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Page 14
... side of the page , on the same line with his name . Third ; the pupil will infer from this entry that when a person is Dr. , the word To is written before the article , as seen in the entry . 10. Care in making entries . Rule . Its ...
... side of the page , on the same line with his name . Third ; the pupil will infer from this entry that when a person is Dr. , the word To is written before the article , as seen in the entry . 10. Care in making entries . Rule . Its ...
Page 27
... side of the page ; if it be creditor , it will be entered on the right hand , or Cr . side of the page . The order of making the entry will be as follows : 1st . The year , at the head of the first column . 2d . The month , in the same ...
... side of the page ; if it be creditor , it will be entered on the right hand , or Cr . side of the page . The order of making the entry will be as follows : 1st . The year , at the head of the first column . 2d . The month , in the same ...
Page 29
... side of his Ledger . NOTE . The pupil should now prepare a few blank Ledger pages , and post the Day - book entries made by him as directed in the Note , page 17 , and submit them to the teacher for examination and correction ...
... side of his Ledger . NOTE . The pupil should now prepare a few blank Ledger pages , and post the Day - book entries made by him as directed in the Note , page 17 , and submit them to the teacher for examination and correction ...
Page 30
... side of the page , Feb. 7 , To Balance , $ 5.00 . This account stands pre- cisely as it did before settlement , for there was a balance of $ 5.00 due me then , and there is a balance of the same sum due me now . The object in balancing ...
... side of the page , Feb. 7 , To Balance , $ 5.00 . This account stands pre- cisely as it did before settlement , for there was a balance of $ 5.00 due me then , and there is a balance of the same sum due me now . The object in balancing ...
Page 33
... side of the account , and all sums disbursed , on the Cr . side . In other words , we may consider the Cash Account as a box . Now this box is Dr. for all sums put into it , and Cr . for all sums taken out of it ; that is , Dr. for what ...
... side of the account , and all sums disbursed , on the Cr . side . In other words , we may consider the Cash Account as a box . Now this box is Dr. for all sums put into it , and Cr . for all sums taken out of it ; that is , Dr. for what ...
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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 LEDGER ENTRIES 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 Sund Sundries Thomas Judd town value received Warranty Deed written yards
Popular passages
Page 138 - America, to be paid to the said or his certain attorney, executors, administrators, or assigns: to which payment well and truly to be made, I bind myself, my heirs, executors, and administrators, firmly by these presents.
Page 140 - That the said party of the first part, for and in consideration of the sum of $4000, to him in hand paid by the said party of the second part, the receipt whereof is hereby acknowledged, hath bargained and sold, and by these presents doth bargain and sell, unto the said party of the second part, and to his heirs and assigns, forever...
Page 135 - States, as and for the true and faithful performance of all and every of the covenants and agreements above mentioned, the parties to these presents bind themselves each unto the other in the penal sum of Dollars, as fixed and liquidated damages to be paid by the failing party.
Page 140 - ... to have and to hold to the said party of the second part, his heirs and assigns, to the sole and only proper use, benefit, and behoof of the said party of the second part, his heirs and assigns forever. In witness whereof the said party of the first part has hereunto set his hand and seal, the day and year first above written.
Page 139 - ... hereby empowered to sell the premises above described, with all and every of the appurtenances, or any part thereof, in the manner prescribed by law, and out of the money arising from such sale, to retain the said principal and interest...
Page 139 - ... in the manner prescribed by law ; and out of the money arising from such sale, to retain the said principal and interest, together with the costs and charges of making such sale ; and the overplus, if any there be, shall be paid by the party making such sale, on demand, to the party of the first part, his heirs or assigns, etc.
Page 140 - I, the said grantor, do for myself, my heirs, executors and administrators, covenant with the said grantee, his heirs and assigns, that at and until the ensealing of these presents, I am well seized of the premises, as a good...
Page 135 - And the said party of the first part covenants and agrees to pay to the said party of the second part the sum of dollars, on or before the day of , 18-^-, with (or without) interest.
Page 138 - This conveyance is intended as a mortgage, to secure the payment of the sum of .... dollars, in (here state terms of payment), according to the condition of a certain bond, dated this day, and executed by the said party of the first part to the said party of the second part; and these presents shall be void if such payment be made.
Page 138 - Edgerton, my heirs, administrators, or executors, shall promptly pay the sum of two hundred and fifty dollars in three equal annual payments from the date hereof, with annual interest, then the above obligation to be of no effect ; otherwise to be in full force and valid.