A Simple Method of Keeping Books, by Double-entry, Without the Formula Or Trouble of the Journal ...: To which is Added a Number of the Most Rapid and Accurate Methods of Making Commercial Calculations

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W.D. Ticknor and Company, 1847 - 104 σελίδες
 

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Σελίδα 98 - ... federal money. IT 79* To reduce federal money to any of the before named currencies, reverse the process in the foregoing operations ; that is, — Multiply the given sum in federal money by such fractional part as 1 dollar, in that currency to which you would reduce it, is of 1 pound. The product will be the answer in pounds and decimals of a pound, which must be reduced to shillings, pence and farthings, by inspection, as already taught, IT 77. EXAMPLES FOR PRACTICE. 1. Reduce $118'25 to the...
Σελίδα 67 - ... to the debit or credit, as the case may be, of the Profit and Loss account, for the gain or loss upon that account.
Σελίδα 7 - Of the efficiency of this system, the trading world in its infinite variety of commerce and concerns gives unanimous evidence. Into every well regulated manufactory, — into every extensive mercantile establishment in every part of the civilized world, — it has gradually, but peremptorily, forced its way ; and in this country is finding its way into mercantile establishments of humbler grades. The revenues of no government have been safely administered — the accounts of no government have been...
Σελίδα 7 - ... credit. The Origin of the science of keeping books by Double Entry has been a matter of much speculation by different writers on the subject, but nothing definite can be ascertained respecting it. McCulloch, in his Commercial Dictionary, says "it was first practised in Venice, Genoa, and other towns of Italy, where trade was conducted on an extensive scale at a much earlier date than in England, France, or other parts of Europe.
Σελίδα 2 - In the Clerk's Office of the District Court of Massachusetts. Stereotyped by GEORGE A. CURTIS; NEW ENGLAND TYPE AND STEREOTYPE FOUNDRY BOSTON.
Σελίδα 102 - To find each person's proportion of the gain or loss, multiply the whole gain or loss by each person's capital, and divide each product by the total investment.
Σελίδα 67 - I commend the following extract from McCulloch's Dictionary of Commerce, to every young man desirous of becoming an expert bookkeeper : " Accuracy in addition is one of the main requisites in a clerk, and particularly in a book-keeper. Of the extent to which it may be attained 67 by continued practice, those only can judge who have experienced it themselves, or have marked the ease and correctness with which clerks in banking-houses perform such operations. They are in the habit of striking a daily...
Σελίδα 100 - This rule is founded on the supposition that we are to find the time when the interest of the sums which are kept till after they are due, is equal to the interest, and not to the discount of those which are paid before they are due ; this, however...
Σελίδα 100 - ... affording a near and convenient practical approximation. The substitution of interest for discount is, of course, to the advantage of the debtor. EXAMPLE . A sum of $300 is due on the 2d March ; $350 on 18th March ; and $525 on 17th April ; required an average time for the payment of them all in one sum ? The number of days from the 2d to the 18th of March is 16 ; and from the 2d March to the 17th April 46 ; hence, Debt.
Σελίδα 103 - Balance in Store, 50 500 bales 1 month. MEASUREMENTS. To find the contents of a board, &c. RULE. — Multiply the length of the board in feet, by its breadth in inches, divide the product by 12, and the quotient is the contents in square feet. Required the contents of a board 20 feet long by 15 inches wide. 20X15 = 300 -j- 12 = 25 feet.

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