Textile Manufacturers' Book-keeping for the Counting House, Mill and Warehouse: Being a Practical Treatise, Specially Designed for the Woollen and Worsted and Allied Trades |
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Trading Account , Capital Account , and Balance Sheet Specimen Accounts Classification of transactions in separate books of entry - Journal List of commencing Balances and Balance Sheet .. List of Books employed CHAPTER III .
Trading Account , Capital Account , and Balance Sheet Specimen Accounts Classification of transactions in separate books of entry - Journal List of commencing Balances and Balance Sheet .. List of Books employed CHAPTER III .
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( including Capital Accounts , List of Final Balances , Trading Account specially arranged , and Balance Sheet ) DEPARTMENTAL ACCOUNTS" " 21 " " 99 " " 99 27 99 99 91 94 , 95 96 33 98-102 103 , 104 106-127 130-136 138-144 146-149 ...
( including Capital Accounts , List of Final Balances , Trading Account specially arranged , and Balance Sheet ) DEPARTMENTAL ACCOUNTS" " 21 " " 99 " " 99 27 99 99 91 94 , 95 96 33 98-102 103 , 104 106-127 130-136 138-144 146-149 ...
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Dr. To John Blamires Albert Lodge West Yorkshire 39 Bank T Balance CAPITAL ACCOUNT ( ABRAHAM CROSLAND . ) £ 3,450 730 2,000 4,500 £ 10,680 By Stock of Goods 99 19 .. 19 Plant & Machinery Cash in hand Thomas Allen .... George Brownson .
Dr. To John Blamires Albert Lodge West Yorkshire 39 Bank T Balance CAPITAL ACCOUNT ( ABRAHAM CROSLAND . ) £ 3,450 730 2,000 4,500 £ 10,680 By Stock of Goods 99 19 .. 19 Plant & Machinery Cash in hand Thomas Allen .... George Brownson .
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... continues throughout book - keeping by double - entry , so that at any time the correctness of the books may be tested by simply abstracting a list of the Dr. and Cr . postings from the ledger , see Trial Balance , page 20 .
... continues throughout book - keeping by double - entry , so that at any time the correctness of the books may be tested by simply abstracting a list of the Dr. and Cr . postings from the ledger , see Trial Balance , page 20 .
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We therefore prepare what is termed a Trial Balance by making a list of all the ledger accounts and placing in two columns alongside the title of each account :( i . ) The sum of the items posted to the Dr. ( ii . ) ...
We therefore prepare what is termed a Trial Balance by making a list of all the ledger accounts and placing in two columns alongside the title of each account :( i . ) The sum of the items posted to the Dr. ( ii . ) ...
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acceptance added allowed amount Balance Bank Bills Payable Bills Receivable brought calculated Capital Cards carried Cash Book Cashier charged column Cost Book Date depreciation difference Discounts Drawings entered entries example Expenses Finished folio Form forward given hand headed Huddersfield income interest Invoice issued January July June June 30 ledger folio Less London Machinery manufacture Material method Mill Mill Furnishings Motive Name Nominal Ledger paid particulars parties payment person Petty Piece Plant Power prepared Private Ledger profit Purchases Day Book Purchases Ledger quantities quarter recorded reference Rent represents respective Returns ruled Salaries Sales Day Book Sales Ledger separate Sept Shade shillings side sold Stock Sundries Trading Account transactions transferred usually Wages Walker Warehouse Watkinson Woollen yarn
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287 ÆäÀÌÁö - A bill of exchange is an unconditional order in writing, addressed by one person to another, signed by the person giving it, requiring the person to whom it is addressed to pay on demand or at a fixed or determinable future time a sum certain in money to or to the order of a specified person, or to bearer.
287 ÆäÀÌÁö - A cheque is a Bill of Exchange drawn on a banker payable on demand. Promissory Note. — A Promissory Note is an unconditional promise in writing made by one person to another, signed by the maker, engaging to pay on demand or at a fixed or determinable future time, a sum certain in money...
292 ÆäÀÌÁö - That he took the bill in good faith and for value, and that at the time the bill was negotiated to him he had no notice of any defect in the title of the person who negotiated it.
292 ÆäÀÌÁö - That at the time it was negotiated to him he had no notice of any infirmity in the instrument or defect in the title of the person negotiating it.
288 ÆäÀÌÁö - ... Presentment for acceptance must be made — 1. Where the bill is payable after sight, or in any other case, where presentment for acceptance is necessary in order to fix the maturity of the instrument; or 2.
293 ÆäÀÌÁö - When the acceptor of a bill drawn in a set pays it without requiring the part bearing his acceptance to be delivered up to him, and that part at maturity is outstanding in the hands of a holder in due course, he is liable to the holder thereon.
291 ÆäÀÌÁö - An accommodation party is one who has signed the instrument as maker, drawer, acceptor or indorser, without receiving value therefor, and for the purpose of lending his name to some other person. Such a person is liable on the instrument to a holder for value, notwithstanding such holder at the time of taking the instrument knew him to be only an accommodation party.
287 ÆäÀÌÁö - Does not specify the place where it is drawn or the place where it is payable; or 4.
287 ÆäÀÌÁö - Where a bill drawn in one country is negotiated, accepted, or payable in another, the rights, duties, and liabilities of the parties thereto are determined as follows — (1) The validity of a bill as regards requisites in form is determined by the law of the place of issue...
287 ÆäÀÌÁö - Where a negotiable instrument is materially altered without the assent of all parties liable thereon, it is avoided, except as against a party who has himself made, authorized or assented to the alteration, and subsequent indorsers.