The elements of book keeping, by single & double entry, to which is annexed an introduction on merchants accounts |
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30 By Balance 30 To Sundries A. B. Dr accepted Account Sales amount Bill of Parcels BILL-BOOK Bills of Exchange Bills Payable Bills Receivable Dr Book-keeping Casks Collins & Greenhill consigned CONTRA Cotton on Commission Cotton Yarn Credit CASH Day-Book Debentures Debit CASH debts draft drawn Edward Weston Entered Journal Forbes & Co Freight George Kay Goodwin & Blake Henry Thornton Hope Estate House at Windsor House Expenses Hume & Coleman indorsed Insurance Interest Invoice Jamaica James Fielding James Forbes John Howie June 30 Kitt's Ledger London Assurance Co London Assurance Company Loss Dr Madder Norris & Bell Ord & Davis Paid Charges paid this month Profit & Loss Profit and Loss Richard Conder Richard Noble Robert Runcorn Rum on Commission Samuel Johnson Sheldon & Sons side sold SUNDRIES Drs Thomas Allwood Transactions Vide William Fenton
Popular passages
Page 259 - DEMURRAGE is an allowance made to the Master of a Ship by the Merchants, for being detained in port longer than the time agreed upon. DEPOSIT, a sum advanced in part payment...
Page 262 - Insolvent. A person in trade who has not a capital adequate to the payment of his debts. Instalments. Certain proportions in which, by agreement between debtor and creditor, a sum due is to be paid at stipulated times. Insurance or Assurance.
Page 252 - L — - (or of the holder or bearer as the case may be), did exhibit the original Bill of Exchange, whereof a true copy is on the other side written...
Page 252 - ... and all other parties thereto, or therein concerned, for all exchange, re-exchange, and all costs, damages, and interest, present and to come, for want of <
Page 266 - PRICE-CURRENT, a list of the various articles of merchandise in the market, with the present prices annexed to each. In most of the great commercial cities and towns, lists of this description are generally published once or twice a week.
Page 267 - SALVAGE. Salvage is an allowance made for saving a ship or goods, or both, from the dangers of the sea, fire, pirates, or enemies...
Page 15 - The mode of keeping Books may be varied according to the peculiar nature of the Business; but there are, properly speaking, only two methods, which differ materially from each other ; namely, Book-keeping by Single Entry and by Double Entry.
Page 234 - The duty of an agent is to procure the best intelligence of the state of trade at the place where he resides — of the quantity and quality of the goods in the market — their present prices, and the probability of their rising or falling — to pay exact obedience to the orders of...
Page 267 - Receipt. An acknowledgment in writing of having received a sum of money, or other value ; and is either a voucher for an obligation discharged, or one incurred.
Page 233 - Bill is a written order from a party in one country, addressed to another party in a different country, requiring him to pay a certain sum to his order, or to a third, or fourth party, at a specified time.* 2.