An Inductive and Practical Treatise on Book-keeping by Single and Double Entry: Designed for High-schools and Academies: Containing Four Sets of Books by Single Entry, and Seven Sets by Double Entry

Εξώφυλλο
E. C. & J. Biddle, 1861 - 314 σελίδες
 

Επιλεγμένες σελίδες

Άλλες εκδόσεις - Προβολή όλων

Συχνά εμφανιζόμενοι όροι και φράσεις

Δημοφιλή αποσπάσματα

Σελίδα 207 - Thirty days after sight of this first of exchange (second and third of the same tenor and date unpaid...
Σελίδα 294 - Interest is the sum paid by the borrower to the lender for the use of money lent...
Σελίδα 301 - 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...
Σελίδα 312 - That all former acts authorizing the currency of foreign gold or silver coins, and declaring the same a legal tender in payment for debts, are hereby repealed; but it shall be the duty of the Director of the Mint to cause assays to be made, from time to time, of such foreign coins as may be known to our commerce, to determine their average weight, fineness, and value, and to embrace in his annual report a statement of the results thereof.
Σελίδα 308 - The marc currency, which is a silver coin, is worth about 30 cts., at the US mint price for silver. The marc banco, which is an imaginary money, based upon certificates of deposit of bullion and jewelry in the Bank of Hamburg, fluctuates 2 or 3 per cent, above or below its par value, which is 23 per cent, more than the marc currency, or about 36.9 cts., US currency. Accounts are also sometimes kept, particularly in exchanges, in pounds, schillings, and pence, Flemish. 12 grotes or pence = 1 schilling,...
Σελίδα 307 - Scale: 4 farthings (far.) = 1 penny (d.); 12 pence = 1 shilling (s.) ; 20 shillings — 1 pound (£). 156.
Σελίδα 10 - An obligation or deed by which a person binds himself, his heirs, executors, and administrators, to pay a certain sum on or before a certain day.
Σελίδα 60 - 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 205 - In witness whereof, the Master of the said vessel hath affirmed to three Bills of Lading, all of this tenor and date, one of which being accomplished, the others to stand void.
Σελίδα 205 - Merchandise, being marked and numbered as in the margin, and to be delivered in the like good order and...

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