Improved Book-keeping and Business Manual ...1882 |
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30 days acc't Accounts & Notes accounts and notes Agent account amount lost Armsby bank drafts Bills Payable account Bills Receivable account black ink Boreland Branch Houses business colleges Cash Book cent charge closing lines commencement of business commission Consignment Book credit side D'ft debit side Directions for closing discount Dollus DOUBLE ENTRY BOOK-KEEPING drayage entered Expense account extra columns find the difference firm FOUNDATION freight Gain account Herman Smith illustrated interest Inventory invested invoices J. H. Goodwin Journal Liabilities Loss & Gain Loss and Gain Lost Accounts Mdse Merchandise account month Office Fixtures paid paragraph partner payment present worth Private account Resources rule the closing S. A. Emerson Salaries Sales Book Shipping Ledger sight draft simply Single Entry sold store and office sum total Sundries total amount transfer Trial Balance Union Trust Co ΤΟ
Δημοφιλή αποσπάσματα
Σελίδα 132 - The terms folio, quarto, octavo, duodecimo, etc., indicate the number of leaves into which a sheet of paper is folded. A sheet folded in 2 leaves is called a Folio. A sheet folded in 4 leaves...
Σελίδα 130 - A pile of wood 8 feet long, 4 feet wide, and 4 feet high, contains 1 cord; and a cord foot is 1 foot in length of such a pile.
Σελίδα 131 - ... 1 hour, h. 1 day, da. 1 week, wk. 1 common year yr. 1 leap year, yr. 1 year, yr. 1 century,; '. .0.
Σελίδα 129 - CANADA. 863. The currency of Canada since 1859 has been decimal, and the denominations the same as those of the United States. 864. ENGLISH. 4 farthings (far. or qr.) make I penny d 12 pence " I shilling s. 20 shillings " I pound, or sovereign. . . .£, or sov. FRENCH. 865. The unit is the Silver Franc. TABLE. 10 millimes make \ centime ct. 10 centimes " I decime dc. 10 decimes " I franc fr. A franc is equal to $.193 United States currency. GERMAN EMPIRE. 866. The unit is the "Mark," equal to 23.85...
Σελίδα 130 - VOLUME 1728 cubic inches (cu. in.) - i cubic foot (cu. ft.) 27 cubic feet ---• i cubic yard (cu. yd.) A cord of wood = 128 cu.
Σελίδα 7 - All items on the Debit side of the Cash Book are posted to the CREDIT SIDE OF THE LEDGER.
Σελίδα 110 - In most states the capital stock of a corporation may be increased or diminished by a vote of...
Σελίδα 7 - All items of cash received and entered on the debit (left) side of the cash book are posted to the credit side of the ledger account named.
Σελίδα 25 - Interest is the compensation allowed for the use of money; and discount is the allowance made for the payment of a debt before it is due. "When we allow or pay for the use of money, we debit Interest for the use of the money which we receive, and credit Cash for the cash we give for the use of that money. When we are paid for the use of money which we have loaned, we debit Cash for the cash we receive, and credit Interest for the use of the money we give.
Σελίδα 127 - The reasons for making the computations in this manner will at once be apparent, from the fact that when the price is either more or less than $i, the fractional part of a dollar is either taken from, or added to, the amount that the sum would be if @ $i per yard. It is sometimes more convenient to call the number of yards the price, and the price the number of yards, in order to make the computation, as in the example above; 50 yards...