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" ... to the debit or credit, as the case may be, of the Profit and Loss account, for the gain or loss upon that account. "
A Simple Method of Keeping Books by Double-entry: Without the Formula Or ... - Σελίδα 67
των George Nixon Comer - 1850 - 104 σελίδες
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A Simple Method of Keeping Books by Double-entry: Without the Formula Or ...

George Nixon Comer - 1846 - 122 σελίδες
...those accounts which do not balance of themselves, with the entries that have been made, are to be closed by transferring the difference to the debit or credit, as the case may be, of the Profit and Loss account, for the gain or loss upon that account. For instance, in the account of the...

A Simple Method of Keeping Books: By Double-entry

George Nixon Comer - 1859 - 124 σελίδες
...those accounts which do not balance of themselves, with the entries that have been made, are to be closed by transferring the difference to the debit or credit, as the case may be, of the Profit and Loss account, for the gain or loss upon that account. For instance, in the account of the...

Reports of Cases Argued and Determined in the Supreme Court of ..., Τόμος 13

Louisiana. Supreme Court - 1859 - 732 σελίδες
...item from its date to the date of rendition of the account and that the balance of interest is carried to the debit or credit, as the case may be, of the general account and thus contribute to swell the general balance ; which being carried forward to the...

A New and Improved Universal System of Book-keeping ...

R. Y. Barnes - 1869 - 470 σελίδες
...other comprising the whole of the other books in use, the various entries in all of which are posted to the debit, or credit, as the case may be, of the personal accounts only, and their sums total are carried into the Journal, where they are placed per...

Journal of the Institute of Bankers, Τόμος 5

1884 - 926 σελίδες
...calculation of cost of the operation is variously affected by the profit and loss balance, to be earned to the debit or credit, as the case may be, of the Exchequers of the various countries, the weight of pure gold in whose coinage requires to be reduced...

Journal of the Institute of Bankers, Τόμος 5

Institute of Bankers (Great Britain) - 1884 - 822 σελίδες
...calculation of cost of the operation is variously affected by the profit and loss balance, to be carried to the debit or credit, as the case may be, of the Exchequers of the various countries, the weight of pure gold in whose coinage requires to be reduced...

Rules of the High Court of Madras on Its Original Side ... with the Statutes ...

Madras (India : Presidency). High Court of Judicature - 1887 - 264 σελίδες
...said decree or order, specifying the amount and particulars thereof, and that he is to place the same to the debit or credit, as the case may be, of the suit in which decree or order is made. 68. The said copy of the decree or order with the certificate...

Soulé's New Science and Practice of Accounts, Containing a Full Exposition ...

George Soulé - 1906 - 794 σελίδες
...having accounts in the respective Special Ledgers. 3. All money thus received and paid will be posted to the debit or credit, as the case may be, of the personal accounts in the respective Special Ledgers. 4. The footings of the special columns for the...

The Scots Law Times, Τόμος 1

1909 - 676 σελίδες
...in any preceding year, half year, or quarter of a year, as the case may be, shall be carried forward to the debit or credit, as the case may be, of the succeeding period." Section 86 provides that the lates, rents, and charges levied under the authority...

Foreign Exchange in Accounts: Dealing with the Treatment in Accounts of the ...

George Johnson - 1912 - 172 σελίδες
...the end of the financial year to a local profit and loss account, the balance of which is transferred to the debit or credit as the case may be of the London office account. For example, if a profit, the local profit and loss account will be debited...




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