The American System of Practical Book-keeping: Adapted to the Commerce of the United States in Its Domestic and Foreign Relations ... [comprehending All the Modern Improvements in the Practice of the Art; and Exemplified in One Set of Books Kept by Double Entry, Embracing Five Different Methods of Keeping a Journal,] Designed for the Use of Schools, to which are Added Forms of the Most Approved Auxiliary Books; and a Copperplate Engraving, Exhibiting at One View, the Final Balance of the Leger


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Σελίδα ii - BBOWN, of the said district, hath deposited in this office the title of a book, the right whereof he claims as author, in the words following, to wit : " Sertorius : or, the Roman Patriot.
Σελίδα vi - Guaging, including Mensuration of Solids 20 Nautical and Mathematical Instruments are supplied, and students will have access to a choice library. He has also an excellent Telescope mounted for observing the Satellites of Jupiter, and for other astronomical purposes. NOTICE. THE Author of this work begs leave to inform the public, that he is now engaged in preparing for the press an Arithmetic, adapted to the Currencies, Legal Coin, and Commerce of the United States, which will embrace the most Approved...
Σελίδα ii - Congress of the United States, entitled "an act for the encouragement of learning, by securing the copies of maps, charts, and books, to the authors and proprietors of such copies, during the time therein mentioned." And also to an act entitled "an act supplementary to an act entitled an act for the encouragement of learning, by securing the copies of maps, charts, and books, to the authors and proprietors of such copies, during the times therein mentioned, and extending the benefits thereof to the...
Σελίδα xiii - Imaginary Accounts are fictitious titles invented to represent the merchant himself, or to supply the want of real or personal titles, in recording such gains or losses as cannot be ascribed, or with propriety placed to real or personal accounts.
Σελίδα 19 - The act by which a creditor may claim and seize the effects of his debitor, wherever they may be found. Average. A contribution made for losses at sea. Averages are distinguished into general and particular. General Average is a proportionable contribution paid by all the proprietors of a ship and cargo for losses, which are made with a view to safety, such as throwing goods overboard, or cutting away masts to prevent shipwreck. Particular Average is a contribution for such damages or losses as may...
Σελίδα 19 - In computing a general average for masts, rigging, &.c. cut away, a deduction is made of one-third, from the cost of replacing them, as the new articles are supposed to be so much better than the old ; but goods thrown overboard are valued at the sum they would have brought, had they arrived. But if the average claim is settled at the port of loading, the goods are valued at the invoice price.
Σελίδα v - Subscriber's instruction, in from 4 to 6 weeks, one lecture each day. Certificates of ability, under seal, will be granted to each qualified person.
Σελίδα 15 - Shares of $50 each, $5000 at 30 per cent, advance, for which I pay in Cash $6500. Required how much per cent, per annum I 'get on the money advanced. Interest on the stock for 12 months $450 00 Interest on the Interest for 6 months 10 So the $5000 Stock, or $6500 Cash, has produced $460 12^ in one year.
Σελίδα ii - AD 1824, in the forty-ninth year of the Independence of the United States of America...
Σελίδα v - The Annual Commencement of Bennett's Public Lectures on Book-keeping is on the first Monday in October, at his office in New York at seven o'clock in the evening; and a New Class commences on the first Monday of each of the succeeding months, including April.

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