The Young Book-Keeper's Assistant; Shewing Him the Italian Way of Stating Debtor and Creditor to Which Is Annexed, a Synopsis, or Compendium of the Whole Art of Stating Debtor and Creditor
This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1765 edition. Excerpt: ...the said Charges, and his Accompt in Corr.p. Cr. by his Accompt Current for the fame: --The like lor the first Value was done before. 20 Paid Thomas Preston, Esq; niy Note given to John Mdrjh of Manchester, and by him assign'd to d" Preston. I. 1. d. Paid-----2(85 16 o Abated me---006 Note, In this Case you must make T. Prrflov Dr. to Sundry Ac-' comptj, vi2. to Cash for the Mony paid, and to Profit and Lost for the Gain made by-the Abatement of the 6d. then make each of-them Cr. by their respective Sums. Sold to James Jackson the 45 Chests of Sugar, in Comp, with."John Parrot, George Hale and self, containing neat 223 C. zqrs. 7 Ib. at 4/. per C. together with my own 8 Hhds. of French Wine, at 35/. per Hhd. /. s. d. Sugar in Comp, ------894 5 o French Wine of my own----280 00 For all which I have received In Cash------200 By a Draft on William Harman-The rest to stand out 6 Months--57 Note 1, That this Accompt may be journali2ed, and then pted aright, you are to consider that although Jackson has bou the Sugar in Comp, and your own French Wine, and paid them in Part, yet you must sirst make him Dr. for the Whol1 and then make him Cr. by what Part he has paid, in the following Manner, via. James Jackson Dr, to Sundry Accompts London, September 22, ij6$. for the whole Value of the Goods bought, that is, to Sugar in Cows, for the whole Value thereof, and also to Trench Wine (for your own proper Accompt) for its Value; then make each of them Cr. by James Jackson for its respective Quantity and Value. 2. Because Jackson has paid Part by Cash, and a Draft on Hartr.an, they, I. e. Cajh and Harman, or Sundry Accompts mult be made Dr. to James Jackson for their respective Sums, and Jackson Cr. by Sundry Accompts for the whole that he has paid. 3....
- Paperback | 38 pages
- 189 x 246 x 2mm | 86g
- 28 Jun 2012
- Miami Fl, United States
- Illustrations, black and white