A Concise Treatise on Commercial Book-keeping: Elucidating the Principles and Practice of Double Entry, and the Modern Methods of Arranging Merchants' Accounts |
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A Concise Treatise on Commercial Book-Keeping: Elucidating the Principles ... Benjamin Franklin Foster No preview available - 2017 |
A Concise Treatise on Commercial Book-Keeping: Elucidating the Principles ... B. F. Foster No preview available - 2017 |
A Concise Treatise on Commercial Book-Keeping: Elucidating the Principles ... Benjamin Franklin Foster No preview available - 2016 |
Common terms and phrases
30 To Cash 30 To Sundries 31 By Balance Aaron Brown accepted Account Current Account Sales amount B. F. Foster Benjamin Canfield Bill Book Bills of Parcels Bills Payable Bills Receivable Book-keeping Bought capital Cash Book Cassimere Charles Drummond Charles Hammond Commercial Bank Commission Consignment Charges contains Cotton counting-house Cuba Day Book debit debtors and creditors debts discount Double Entry draft Edward Ford Entered Journal equated George Smith Hhds Insurance interest Invoice Book James Brown James Bruce James Risk James Thompson John Ramsay John Reed John Stirling Journal entry learner mercantile Merchandise merchant number of days payment Personal Accounts personal expenses posting Premium and Policy Private Account proceeds Profit and Loss purchase Sales Book Sales Consignm'ts SALES OF CONSIGNMENTS Sept Ship Mars side Sold Stock Account Subsidiary Books transactions transfer Trial Balance Vanderpoole YORK
Popular passages
Page 9 - It contains the latest improvements in the art, andwill be found a useful guide to the learner, the merchant, and the man of business. 2. THE ART OF RAPID WRITING ILLUSTRATED AND EXPLAINED; to which is added an elucidation of the Angular and Anti-Angular Systems. By BF Foster. 1 vol. 8vo., with plates. The bold, flowing, graceful writing, distributed throughout this work, is " enough to prove that the author is a skilful and competent teacher. The plan is novel, simple and ingenious, and admirably...
Page 193 - Multiply each payment by the time before it becomes due, and divide the sum of the products by the sum of the payments : the quotient will be the mean time.
Page 190 - A monopoly is an institution, or allowance by the king by his grant, commission, or otherwise to any person or persons, bodies politic or corporate, of or for the sole buying, selling, making, working, or using of anything, whereby any person or persons, bodies politic or corporate, are sought to be restrained of any freedom or liberty that they had before, or hindered in their lawful trade (3 Inst.
Page 187 - Its most ordinary application in commercial transactions is to marine insurances ; it then signifies the exercise of a right, which the Assured claims, to call upon underwriters or insurers to accept of what is saved, and to pay the full amount of the insurance, as if a total loss had happened. ABATEMENT...
Page 190 - Claim, is where a creditor neglects to make his claim within a proper time, in which case he cannot enforce his demand. Notary Public, a person duly appointed to attest deeds and writings; he also notes or protests bills of exchange, inland and foreign, and promissory notes, when refused or returned.
Page 198 - 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...
Page 191 - Return of Premium, the whole or part of the premium of an insurance which is given back in terms of the Policy. Remittance, a sum of money sent either in bills of exchange, or otherwise, from one house to another. Renewal of a Bill, is the cancelling a bill or promissory note due, and accepting another at a given date in lieu thereof.
Page 200 - ... of August, 11 days (the difference between 4 and 15) must be added to 153, which shows that 164 is the number of days between the 4th of March and the 15th of August. Again, were the number of days required between the 10th of October and the 3d of June, in the following year : —Opposite to
Page 191 - Tidewaiters, officers employed to see the loading and unloading of ships, in order to prevent contraband trade. Tonnage, the admeasurement of a ship, by which she pays the tonnage duty; or it is her actual capacity for stowage, and is in that case not unfrequently called her burthen.
Page 26 - You can not prove it and you do not need to. You only have to look at it, so to speak, with this eye of your mind and you immediately perceive both that it is true and that it is necessarily true. So Aristotle's ideal scientific method consists of two steps. First, you must discover by Intuition the...