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" 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. "
The American System of Practical Book-keeping: Adapted to the Commerce of ... - Σελίδα xiii
των James Arlington Bennet - 1824
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The American System of Practical Book-keeping ...: Exemplified in One Set of ...

James Arlington Bennett - 1824 - 204 σελίδες
...agreeable to the common practice ia the United States. They are kept generally in one accvnnt, say N. Swain's Account Current. IMAGINARY ACCOUNTS. "...is represented, 2. The general account of his gains and losses, 3. The particular expense of his house, pocket, &c. 4. The particular gain he has as Factor...

The American System of Practical Book-keeping ... Exemplified in One Set of ...

James Arlington Bennet - 1831 - 98 σελίδες
...agreeable to the common practice in the United States. They are kept generally in one account, say N. Swain's Account Current. IMAGINARY ACCOUNTS. "Imaginary...propriety placed to real or personal accounts." ACCOUNTS. TITLES. 1 . The merchant is represented, ") fZ. The general account of his gains and losses, 3. The...

The American System of Practical Book-keeping: Adapted to the Commerce of ...

James Arlington Bennet - 1839 - 116 σελίδες
.... , „ , with whom I divide the gain or loss by fN" Swam, our account of Exchange m Co. Exchange, IMAGINARY ACCOUNTS. • " • " ' * " Imaginary Accounts...with propriety placed to real or personal accounts." Q '" ' un' m ' - 0- A. ACCOUNTS. 1 . The merchant is represented, 2. The general account of his gains...

The American System of Practical Book-keeping: Adapted to the Commerce of ...

James Arlington Bennet - 1842 - 118 σελίδες
...• with whom I divide the gain о Лом by f N' Swain, our account of Exchange т Со. Exchange, J IMAGINARY ACCOUNTS. " Imaginary Accounts are fictitious...titles, in recording such gains or losses as cannot be as» cnbed, or with propriety placed to real or personal accounts." ACCOUNTS. TITLES. 1. The merchant...

A Practical System of Book-keeping by Single and Double Entry ...

Ira Mayhew - 1857 - 156 σελίδες
...invented to represent the person or company that conduct a business, or to supply the want of some real or personal titles in recording such gains or losses as cannot with propriety be placed to Real or Personal Accounts. Of this class are the Stock Account, the Profit...

Mayhew's Practical Book-keeping Embracing Single and Double Entry ...

Ira Mayhew - 1864 - 244 σελίδες
...What are Personal Account* 2 — 284. What are Imaginary Accounts? 176 or to supply the want of some real or personal titles in recording such gains or losses as cannot with propriety be placed to Real or Personal Accounts. Of this class are Stoi'k, Profit and Loss, Expense,...

Mayhew's Practical Book-keeping: Embracing Single and Double Entry ...

Ira Mayhew - 1865 - 238 σελίδες
...What are Personal Accounts? — 284. What are Imaginary Accounts? 175 or to supply the want of some real or personal titles in recording such gains or losses as cannot with propriety be placed to Beal or Personal Accounts. Of this class are Stock, Profit and Loss, Expense,...

Practical Book-keeping, Embracing Single and Double Entry, Commercial ...

Ira Mayhew - 1875 - 240 σελίδες
...What are Personal Accounts?— 284. What are Imaginary Accounts i 175 or to supply the want of some real or personal titles in recording such gains or losses as cannot with propriety be placed to Real or Personal Accounts. Of this class are Stock, Profit and Loss, Expense,...




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