 | James Morrison (Accountant) - 1813 - 304 σελίδες
...The LEDGER* contains an account for every person of whom goods are bought, or to whom goods are sold, on credit ; where the articles for which he is accountable to you, and those tor which you are accountable to him, are placed on opposite pages, of the same folio: the Dr. articles... | |
 | James Morrison (accountant.) - 1825 - 288 σελίδες
...LEDGER * contains an Account for every Person of whom goods are bought, or to whom goods are sold, on credit ; where the Articles for which he is accountable...those for which you are accountable to him, are placed on opposite pages, of the same folio : the Dr. Articles on the left, and Cr. articles on the right-hand... | |
 | Thomas Curtis - 1829 - 832 σελίδες
...are dealings on credit, where the articles for which he is accountable to us, and those for which we are accountable to him, are placed in opposite pages of the same folio ; the Dr. articles on the left-hand pages, and the Cr. articles on the right-hand pages. To POST TIIE LEDGER,... | |
 | Samuel Orchart Beeton - 1873 - 304 σελίδες
...The ledger contains an account fur every person of whom goods are bought or to whom goods are sold on credit, where the articles for which he is accountable...you, and those for which you are accountable to him, arc placed on opposite pages of the same folio, the Dr. articles o1l the left, and the Or. articles... | |
 | Samuel Orchart Beeton - 1875 - 648 σελίδες
...The ledger contains an account for every person of whom goods are bought or to whom goods are sold on credit, where the articles for which he is accountable...those for which you are accountable to him, are placed on opposite pages of the same folio, the Dr. articles on the left, and the Cr. articles •Si Bookkeeping... | |
| |
... the Person who gives, is Cr. By the same Rule the Person from •whom you purchase Goods on credit, he, being the Deliverer, is Cr. ¡ and when you pay him for them, he, being the Receiver, is Dr. The LEDGER * contains an Account for every Person... 