The New Theoretical and Practical Complete Book-keeping: By Double and Single Entry, for Use in Business Colleges, Common Schools, High Schools and Academies ... |
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Common terms and phrases
30 days Accounts Payable Book Accounts Receivable acct amount bbls Bill Book Bills Payable Bills Receivable book-keeper Brewster & Co Bros C. N. Bank Cash Book cash sales charges Check Book Chemical Bank City Coal Coffee collection consignment Deposit discount Double Entry Drawer drayage endorsement entered exch Exchange Expense favor footing Gain account Gloves illustrated inst interest Inventory invoice Java Coffee Joint Stock Companies JOURNAL ENTRY Lease Ledger account Loss and Gain Machine Main Ledger Mdse MEMORANDA OF TRANSACTIONS Merchandise money column month Order Book paid paper Pay Roll payment present worth Purchase Received cash Receiving Book red ink remitted resources and liabilities rule Sales Book Sales Ledger Samuel Wilder Sell sent Shipment shipped side sight draft Single Entry sold special columns stub trial balance Try Squares Wayne County
Popular passages
Page 221 - To discount and negotiate promissory notes, drafts, bills of exchange and other evidences of debt...
Page 221 - The amount of its capital stock and the number of shares into which the same shall be divided.
Page xviii - Prima facie evidence is that evidence which is sufficient unless rebutted. PROMISSORY NOTE. — A written promise to pay a certain sum of money unconditionally, at a specified time. PRO RATA. — A proportional distribution. PROTECTIVE TARIFF. — Rates of duty fixed higher than the uniform rates, on certain imported commodities, for the protection of home manufacturers.
Page xxviii - It is further stipulated and agreed, that in case of any loss, detriment, or damage done to, or sustained by any of the property herein receipted for during such transportation, whereby any legal liability or responsibility shall or may be incurred, that company alone shall be held answerable therefor in whose actual custody the same may be at the time of the happening of such loss, detriment, or damage...
Page xxviii - In witness whereof, the master or purser of the said vessel hath affirmed to C. D bills of lading, all of this tenor and date; one of which being accomplished, the others to stand void.
Page xxxiv - SECTION 1 . Whenever in pursuance of its articles of association the property of any joint-stock association is represented by shares of stock, it may be lawful for said associations to provide by their articles of association that the death of any stockholder or the assignment of his stock shall not work a dissolution of the association, but it shall continue as before, nor shall such company be dissolved except by judgment of a court for fraud in its management or other good cause to such court...
Page xxviii - ... for loss or damage on any article or property whatever by fire or other casualty while in transit or while in depots or places of transshipment...
Page 222 - ' as provides that no circulation shall be withdrawn under the provisions of section six of said Act, until after the fifty-four millions granted in section one of said Act shall have been taken up, is hereby repealed ; and it shall be the duty of the Comptroller of the Currency, under the direction of the Secretary of the Treasury, to proceed forthwith...
Page 153 - Accounts to which they belong; and "'the footing of the column is posted, at the end of the month, to the debit of Shipments acct.
Page 222 - States in payment of taxes, excises, public lands, and all other dues to the United States, except for duties on imports ; and also for all salaries and other debts and demands owing by the United States to individuals, corporations, and associations within the United States, except interest on the public debt, and in redemption of the national currency.