The Science of Double Entry Book-keeping: Simplified, Arranged and Methodized ... Also, Containing a Key, Explaining the Manner of Journalizing, and the Nature of the Business Transaction of ... the Day-book Entries. Together with Practical Forms for Keeping Books ...

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Nafis & Cornish, 1846 - Accounting - 188 pages
 

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Page 92 - In witness whereof the master or purser of the said ship hath affirmed to three bills of lading, all of this tenor and date, the one of which three bills being accomplished, the other two to stand void, and so God send the good ship to her desired port in safety. Amen.
Page 186 - ... wales, half of which breadth shall be accounted the depth of such vessel, and then deduct from the length, three-fifths of the breadth, multiply the remainder by the breadth and the product by the depth, and divide this last product by 95, the quotient whereof shall be deemed the true contents or tonnage of such ship or vessel; and if such ship or vessel be single-decked, take the length and breadth, as above directed, deduct from...
Page 186 - If the vessel be double-decked, take the length thereof from the fore part of the main stem, to the after part of the stern post, above the upper deck"; the breadth thereof at the broadest part above the main wales, half of which breadth shall be accounted the depth of such vessel...
Page 182 - ... shall be sustained by either party. RULE. Multiply each payment by its time, and divide the sum of the several products by the whole debt, and the quotient will be the equated time for the payment of the whole.
Page 179 - RULE. First see what the gain or loss is by subtraction ; then As the price it cost : is to the gain or loss : : so is lOQl. or g 100, to the gain or loss per cent. EXAMPLES. 1. If I buy Irish linen at 2s.
Page 92 - Kathleen, whereof is Master for this present voyage, IT. E. Roberts, and now riding at anchor in the river Thames, and bound for Philadelphia, via Falmouth, Eighteen Bales Merchandise, being marked and numbered as in the margin, and to be delivered in the like good order and...
Page 186 - ... remainder by the breadth, and the product by the depth, and divide this last product by 95, the quotient whereof shall be deemed the true contents or tonnage of such ship or vessel; and if such ship or vessel be single-decked, take the length and breadth as above directed, deduct, from the said length...
Page 156 - Be not too tame neither, but let your own discretion be your tutor : suit the action to the word, and the word to the action...
Page 175 - Sixty days after date, we jointly and severally promise to pay to the order of John B.
Page 176 - Sixty days after sight of this first of exchange (second and third unpaid), pay to the order of ourselves £1,600. sterling value received, and charge the same to account of as advised. "Dana Land and Lumber Company. "To Messrs. Geo. Shadbolt & Son, London.

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