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 Cash 00 July 00 Merchandise 00 Merchant 11 Williams Street 17 State Street 60 days ac't Addison Belknap Balance on hand Benjamin Rich Bill Book 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 J. H. Comer J'ly John Heron John Munroe Joseph Comer late James H Lawrence Liverpool 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 William Appleton 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 proceed...
Σελίδα 95 - 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 98 - ... federal money. IT 79* To reduce federal money to any of the before named currencies, reverse the process in the foregoing operations ; that is, — Multiply the given sum in federal money by such fractional part as 1 dollar, in that currency to which you would reduce it, is of 1 pound. The product will be the answer in pounds and decimals of a pound, which must be reduced to shillings, pence and farthings, by inspection, as already taught, IT 77. EXAMPLES FOR PRACTICE. 1. Reduce $118'25 to the...
Σελίδα 101 - Multiply the amount of the smaller side by the number of days between the two average dates, and divide the product by the balance of the account. The quotient will be the time...
Σελίδα 95 - In casting interest upon bonds, notes, &.c., upon which partial payments have been made, every payment is to be first applied to keep down the interest ; but the interest is never allowed to form a part of the principal, so as to carry interest, for the effect in such case would be to give compound interest, which the law does not allow.
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 - ... 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 multiplied by feet produce feet. Feet multiplied by inches produce inches. Feet multiplied by seconds produce seconds.
Σελίδα 97 - States is $4.44.44f to the Pound Sterling (£) or Twenty Shillings. RULE.—To reduce Sterling to Federal money at par. Multiply the pounds by 40 (the number of sixpences in a pound), add to this product the number of sixpences in the shillings and pence, and divide by 9 (the number of sixpences in a dollar), the quotient will be the answer in dollars and decimals of a dollar; if any odd pence remain, take aliquot parts of a pound. M 91 EXAMPLE.
Σελίδα 95 - ... is not to be used when the interest exceeds the payment; 'for the effect, in such case, would be to give compound interest, which the law does not allow.