The Science of Double-entry Book-keeping: Simplified by the Application of an Infallible Rule for Journalizing: Calculated to Insure a Complete Knowledge of the Theory and Practice of Accounts: Being a Series of Well-selected Mercantile Transactions, So Arranged as to Form a Complete Course of Practice and Instruction ...

Hogan & Thompson, 1851 - Bookkeeping - 218 pages

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Page 217 - Multiply the amount of the smaller side by the number of days between the two average dates, and divide the product by the balance of the account. The quotient will be the time...
Page 208 - Multiply the sum by the rate per cent. and divide the product by 100: or, as \$100 : to the rate per cent.
Page 2 - Entered, according to Act of Congress, in the year 1853, BY JS REDFIELD, in the Clerk's Office of the District Court of the United States, in and for the Southern District of New York.
Page 206 - The allowance in either ease is found by multiplying the given sum by the rate per cent., and dividing the product by 100, or cutting off two figures to the right.
Page 206 - To find the interest of any given sum as computed at the banks, at 6 per cent. RULE. 1. Multiply the dollars by the number of days, and divide the product by 6; the quotient will be the interest in mills. Or, 2. If the principal be any number of dollars, the interest for 60 days, at 6 per cent, will be exactly...
Page 221 - LA CIENCIA DE LA TENEDURÍA DE LIBROS, simplificada por la aplicación de una regla infalible para acertar el Deudor y el Acreedor ; bien calculada para enseñar completamente La Teoría y Práctica de la Partida Doble ; siendo una serie de operaciones Mercantiles bien escojidas, y arregladas para formar un curso completo de instrucción práctica ; designado para el uso de las Escuelas y casas de Comercio de las Américas : acompañado de numerosos ejemplos de Cálculos Mercantiles.
Page 64 - By Journal laws, what I receive, Is debtor made to what I give.
Page 213 - Multiply each item in the account by the number of days from its date to the date of settlement, or to any given date to which it is desired to n'nd the interest.