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 ...
What people are saying - Write a review
We haven't found any reviews in the usual places.
Other editions - View all
00 Cash 00 Elucidation.—The account-sales amount April 28 April 30 Balance Sheet bill of exchange Bill-Book Bills Payable Blanchard & Marsh book-keeping bought C. C. Marsh calculated Cash Dr Cash-Book cent Christopher Bernard Commission Company 1 Merchandise cost credit side Day-Book entries Day-Book gives Day-Book—February Day-Book—January Day-Book—Transaction of March debtor side debtors and creditors dollars Double-Entry Book-Keeping draft favor Fisher's Consignment folio gain gives the following H. B. Walker Henry Austin Insurance Invoice Invoice-Book Irvine Fisher James Truman John Sims joint account Joseph De Nones Journal entry Leger March 14 mercantile Merchandise Dr number of days Oliver Otis Paid Cash Paul Harris Port au Prince premium proceeds Profit and Loss Property and Debts rule S. H. Lovell Sales-Book Shipment to Boston Shipment to Port Store-Expenses Store-Fixtures Sundries Dr Thomas Blanchard Trial Balance Walter Howard William Blakeley
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 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.