A Simple Method of Keeping Books by Double-entry: Without the Formula Or Trouble of the Journal, Adapted to the Most Extensive Wholesale, Or the Smallest Retail Business : to which is Added a Number of the Most Rapid and Accurate Methods of Making Commercial CalculationsTappan, Whittemore, & Mason, 1850 - 104 σελίδες |
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A Simple Method of Keeping Books by Double-Entry: Without the Formula Or ... George Nixon Comer Δεν υπάρχει διαθέσιμη προεπισκόπηση - 2016 |
Συχνά εμφανιζόμενοι όροι και φράσεις
00 Balance 00 Bills Payable 00 Cash 00 Merchandise 00 Merchants 00 Sept 11 Williams Street 17 State Street 60 days ac't Addison Belknap Balance on hand Benjamin Rich Bills Receivable Book-keeping Boston Brooks Cash Book cent Co's day book Demerara discount Estate at Newton Estate at Roxbury Farm in Framingham FRANCIS SKINNER George Anderson GEORGE N Globe Bank Gossler Gossler & Co Guaranty Henshaw House & Lot interest Invoice J. H. Comer J'ly John Munroe Joseph Comer late James H Lawrence Lucian mercantile Merchandise this day method mo's month N. E. Bank Stock Nathaniel NAUTICAL INSTITUTE paid payment Pearce Philo Profit & Loss Profit and Loss Rail Road Stock Real Est Real Estate representative account Richard Lewis Rule 3rd Sales of Merchandise Shelton Ship Alabama student T. C. Grattan Theodore Chase thing delivered thing received total amount trial balance Woodman
Δημοφιλή αποσπάσματα
Σελίδα 96 - Compute the interest on the principal sum, from the time when the interest commenced, to the first time when a payment was made, which exceeds, either alone, or in conjunction with the preceding payments, if any, the interest at that time due ; add that interest to the principal, and from the sum subtract the payment made at that time, together with the preceding payments, if any, and the remainder forms a new principal; on which compute and subtract the interest, as upon the first principal, and...
Σελίδα 96 - COMPUTE the interest on the principal sum, from the time when the interest commenced to the first time when a payment was made, which exceeds either alone or in conjunction with the preceding payments (if any) the interest at that time due: add that interest to the principal, and from the sum subtract the payment made at that time, together with the preceding payments (if any) and the remainder forms a new principal ; on which, compute and subtract the interest, as upon the first principal: and proceed...
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 96 - Is an allowance paid on account of the immediate advance of a sum of money not iue till some future period. The true discount of any sum for any given time is such a sum as will in that time amount to the interest of the sum to be discounted. Thus, the proper discount to be received for the immediate advance of $100 due twelve months hence is not $6, but $5.66. RULE . Add the interest of $100, at the given rate and time, to $100, and as that amount is to the rate per cent, so is the given sum to...
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 109 - I have examined Greenleaf's Arithmetic, and consider it, in many respects, preferable to any work of the kind with which I am acquainted. I am particularly pleased with his illustration of the Square and Cube Roots, and the Rule of Proportion, and with the introduction of practical instruction on the subject of Banking, Custom-House Duties, Assessment of Taxes, &c. I think its introduction into Schools and Academies will prove of general...
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 103 - Feet 37, in. 6. Ans. To find the area of a square, multiply the length by the breadth. Required the number of square feet in a parcel of land which Measures 20 by 69 feet. 20X69 = Ans. 1380 square feet. Feet multiplied by feet produce feet ; feet multiplied by inches produce inches ; inches multiplied by inches produce twelfths of inches.
Σελίδα 96 - This, though the usual practice, is inaccurate. M'Culloch justly remarks, in continuation, that " the true discount of any sum for any given time, is such a sum as will in that time amount to the interest of the sum to be discounted. Thus...
Σελίδα 97 - Morocco owes its chief pre-eminence. EXCHANGE, a term that is used in reference to those transactions by which the debts of persons residing at a distance from their creditors are liquidated without the transmission of money ; being employed by merchants both to designate the bills or negotiable instruments by which transactions of this kind are conducted, and the varying price or course of such instruments in the market. The nature, constitution...