Staniford's Practical Arithmetic ...: Adapted Principally to Federal Currency |
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Page 198
... Leger . NOTE . There are several other books used by Merchants , for a description of which , see Double entry . The form of the Waste - Book . This book is ruled with two columns on the right - hand for dollars and cents , and one ...
... Leger . NOTE . There are several other books used by Merchants , for a description of which , see Double entry . The form of the Waste - Book . This book is ruled with two columns on the right - hand for dollars and cents , and one ...
Page 199
... Leger . Moreover , in cases of disputed accounts , this book is exhibited to judges , and referees for inspection , that they may ascertain the cor- rectness of the entry , as well as the nature of the demand , and be enabled to form an ...
... Leger . Moreover , in cases of disputed accounts , this book is exhibited to judges , and referees for inspection , that they may ascertain the cor- rectness of the entry , as well as the nature of the demand , and be enabled to form an ...
Page 200
... LEGER . THE Leger is the merchant's principal book , as in it are collected the scattered accounts of the Waste - book , and disposed in spaces assigned for them ; each with the Debt- or placed on one side of the folio , and the ...
... LEGER . THE Leger is the merchant's principal book , as in it are collected the scattered accounts of the Waste - book , and disposed in spaces assigned for them ; each with the Debt- or placed on one side of the folio , and the ...
Page 201
... Leger , where the account may be found . Rule for Posting the Leger . Enter the several transactions on the Dr. or Cr . side in the Leger , as they stand debited or credited in the Day- * book . NOTE . When several persons or things are ...
... Leger , where the account may be found . Rule for Posting the Leger . Enter the several transactions on the Dr. or Cr . side in the Leger , as they stand debited or credited in the Day- * book . NOTE . When several persons or things are ...
Page 202
... Leger , from the invoices or bills of parcels . This mode , howev er , is not adopted here , but credited the seller at the time , and afterwards transferred to his account in the Leger . 140 478 50 | g | L. F. Boston , January 25 ...
... Leger , from the invoices or bills of parcels . This mode , howev er , is not adopted here , but credited the seller at the time , and afterwards transferred to his account in the Leger . 140 478 50 | g | L. F. Boston , January 25 ...
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Staniford's Practical Arithmetic ...: Adapted Principally to Federal Currency Daniel Staniford No preview available - 2016 |
Common terms and phrases
ac't aliquot amount annexed answer April April 15 balance barter Benjamin Gould Bills payable Bills receivable bought Bourdeaux broadcloth Cash Dr Cash in full Charles Lee ciphers coffee compound consigned debited decimal denominator ditto Divide dividend divisor dollars entry equal EXAMPLES Expl farthings Federal Money feet find the value folio gallons gals given number given sum guilders Henry Lee's hhds Journal L. F. Boston least common multiple left hand Leger livres Madeira wine merchant mixt number months NOTE number of terms Oporto paid pence port wine pounds principal proceeds Profit and Loss quantity quotient Reduce remainder repetend right hand figures Robert Means Rufus Perkins Rule of Three shillings Ship Massachusetts Sold for cash sterling stivers Stock subtract sugar Sundries Dr tare Thomas tobacco TROY WEIGHT vulgar fraction weight whole numbers yards cost
Popular passages
Page 2 - District Clerk's Office. BE IT REMEMBERED, that on the tenth day of August, AD 1829, in the fifty-fourth year of the Independence of the United States of America, JP Dabney, of the said district, has deposited in this office the title of a book, the right whereof he claims as author, in the words following, to wit...
Page 121 - Less requiring less, is when the third term is less than the first, and requires the fourth term (or answer) to be less than the second.
Page 57 - Divide the common denominator by the denominator of each fraction, and multiply the quotient by the numerator, and the product will be the numerator of the fraction required.
Page 85 - The denominator of a decimal, though never expressed, is always the unit, 1, with as many ciphers annexed as there are figures in the decimal.
Page 134 - Is when the several shares of stock are continued in trade an equal term of time. RULE. As the whole stock is to the whole gain or loss : so is each man's particular stock, to his particular share of the gain or loss.
Page 56 - RULE. Multiply all the numerators together for a new numerator, and all the denominators for a new denominator: then reduce the new fraction to its lowest terms.
Page 54 - Divide the terms of the given fraction by any number which will divide them without a remainder, and the quotients again in the same manner ; and so on, till it appears that there is no number greater than 1, which will divide them, and the fraction will be in its least terms.
Page 52 - From what has preceded, we perceive that the value of a fraction is the quotient arising from the division of the numerator by the denominator, or from the expression of this division.
Page 159 - London ; and when, on the other hand, £100 will not suffice to buy a bill for fs.2520, the exchange is against London and in favour of Paris. The course of exchange — is the current price between two places, which is always fluctuating, being sometimes above and sometimes below par, according to the circumstances of trade, and the consequent debt due to or from one country, from or to the other.
Page 75 - The quotient must always have as many decimal places as the dividend has more than the divisor. Note 1. — If the divisor and dividend have both the same number of decimal parts, the quotient will be a whole number.