Progressive Exercises in Book Keeping, by Single and Double Entry ... |
Common terms and phrases
50 cents 75 cents 92 cents acc't accou amount of property balance due balance the account Birney Book-Keeping Boston Bought of Peter Broadcloth Caleb Peters Cash Account Cash Sales cents a bushel cents a cord cents a pound Consignment corn Dane's Digest Day Book Day-Book debt dollar and 25 Double Entry Draft Ephraim Gates errors feet of hard furnish Greenfield Bank Hard Wood Henry Johnson horse Jacob K John Townsend Joseph Tany JOURNAL ENTRIES July June Ledger Lesson March Merchandise MODEL MODEL-CONTINUED month have amounted Movables Original Entries Paid Cash pair past month Personal Services Peter Griswold Philip Dodge Profit & Loss Real Accounts Real Estate Sept Services & Farming Services and Farming side show Single Entry Stock Account sundry Thomas Campbell three days grace transactions TRIAL BALANCE William Cobb yards
Popular passages
Page 52 - ... all actions of debt grounded upon any lending or contract, without specialty, and all actions of debt for arrearages of rent, shall be commenced and sued within six years next after the cause of such action or suit, and not after.
Page 52 - ... the cause of action shall be deemed to have accrued at the time of the last item proved in such account.
Page 51 - If any book has marks which show that the items have been transferred to a ledger, it shall not be received unless the ledger is produced.
Page 52 - Of these it will not be necessary to speak here, excepting to remark, that in a few of our States the Statute of Limitation excepts a promissory note which is signed in the presence of an attesting witness, and is put in suit by the original payee, or his executor or administrator...
Page 51 - And when, having this appearance, a plaintiff's books or memorandums are admitted, the evidence remains liable to every objection, which may be suggested, from unfair appearances in the statement of the particular account in issue, or from the whole book or minutes taken together, and which materially affect the credibility of the evidence.
Page 51 - It is essential to this kind of evidence that the charges, appearing in the handwriting of the party, are in such a state that they may be presumed to have been his daily minutes of his business and transactions, in which regard is had to the degree of education of the party, the nature of his employment, and to the manner of his charges against other persons. Where this appearance is wanting, and the presumption cannot be made, the evidence has been usually rejected as incompetent.
Page 7 - After the principle of each lesson is stated, (and, when necessary, explained,) a "MODEL" is presented, which is designed to show the pupil how the exercise is to be performed. The EXAMPLES FOR PRACTICE furnish him with the materials with which he is expected to perform his exercise. The teacher will find no difficulty in supplying the deficiency, if the EXAMPLES are not sufficiently numerous in some cases, or in omitting what may be superfluous in others.
Page 51 - R. 141 457, that it is essential to this kind of evidence, that the charges appearing in the hand-writing of the party, are in such a state that they may be presumed to have been his daily minutes of his business and transactions,. in which regard is had to the degree of the education of the party, the nature of his employment, and to the manner of his charges against other persons.
Page 51 - An account, purporting to be drawn out by the party himself from his original and daily minutes, is not admissible in evidence, although the book from which such statement might have been copied has been burned or destroyed by accident.
Page 52 - We remark that the foregoing provisions, without substantial change of language, were taken from the statutes of the Territory of Wisconsin adopted in 1839. Further, that the revision of 1849 did not in terms prescribe any limitation to actions upon...