Bookkeeping and Accounting, Volume 1South-western Publishing Company, 1920 - Accounting |
Contents
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Common terms and phrases
accounting records Accounts Payable Accounts Receivable Accrued adjusting entries Administrative Expenses apply on account Balance Sheet bank bookkeeping books of original Bought carbon copy Cartage Cash account cash book cash receipts cent chandise chapter column Company consignment controlling account copy of sales cost creditors current assets Current Liabilities debits and credits December 31 Delivery Equipment Delivery Expenses desirable dise Exercise fiscal period fixed assets freight Furniture and Fixtures gross profit Hardware income James Madison January ledger accounts less discount Mercantile Merchandise Inventory merchandise per invoice merchandise per order merchandise purchased merchandise sold merchant method month Notes Payable Notes Receivable obtained operating expenses original entry Paid partnership Profit and Loss proprietorship Purchases account purchases journal reports Reserve for Depreciation retail salary Sales account sales invoice sales journal Selling Expenses shown Statement of Profit trade acceptance transactions Trial Balance
Popular passages
Page 251 - A I contract of two or more competent persons, 1 to place their money, effects, labor and skill, or some or all of them, in lawful commerce or business, and to divide the profit and bear the loss in certain proportions, i 3 Kent's Com.
Page 202 - An instrument to be negotiable must conform to the following requirements : 1. It must be in writing and signed by the maker or drawer; 2.
Page 358 - The drawee may accept this bill payable at any bank, banker or trust company in the United States which he may designate.
Page 203 - A Commercial Draft is a written order in which one person directs another to pay a specified sum of money to the order of himself, or to the order of a third person. The...
Page 206 - Drafts may be made payable at sight, on demand, or at a certain time after date or after sight.
Page 255 - In case of the death, Incapacity, or withdrawal of either partner, the business is to be conducted for the remainder of the fiscal year by the surviving partner, the profits for the year allocated to the withdrawing partner to be determined by the ratio of the time he was a partner during the year to the whole year.
Page 187 - At the end of the month, we would post the total of the amount column to the general ledger as a debit to the Purchases account and a credit to the Accounts Payable control account.
Page 358 - IV (a), signed by the person giving it, requiring the person to whom it is addressed to pay in the United States, at a fixed or determinable future time, a sum certain in dollars to the order of a specified person; and a trade acceptance is defined as a bill of exchange drawn by the seller on the purchaser of goods sold and accepted by such purchaser.
Page 212 - Pay to the order of" above the name of the person or firm to whom it is transferred, and signing the name of the payee or holder. The person to whom it is transferred must endorse it before any succeeding holder can use it. All papers sent through the mail, or to be held for some time by the person who receives them, should be endorsed in full.