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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38 — 40 Sales LEDGER . . 41 , 42 Bills LEDGERS ( Payable and Receivable )
PRIVATE LEDGER 44 – 51 BALANCE Book , TEST JOURNAL AND List of Final
BALANCES 52 - 56 ( explaining an improved system of balancing , by which
errors ...
38 — 40 Sales LEDGER . . 41 , 42 Bills LEDGERS ( Payable and Receivable )
PRIVATE LEDGER 44 – 51 BALANCE Book , TEST JOURNAL AND List of Final
BALANCES 52 - 56 ( explaining an improved system of balancing , by which
errors ...
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138 - 144 204 — 207 Bills LEDGERS 146 — 149 207 , 208 ( Payable and
Recivable ) NOMINAL LEDGER 152 - 169 209 BALANCE Book . . 172 - 177 209
TEST JOURNAL . . 178 , 179 210 , 211 PRIVATE LEDGER 182 - 189 211 – 218 ...
138 - 144 204 — 207 Bills LEDGERS 146 — 149 207 , 208 ( Payable and
Recivable ) NOMINAL LEDGER 152 - 169 209 BALANCE Book . . 172 - 177 209
TEST JOURNAL . . 178 , 179 210 , 211 PRIVATE LEDGER 182 - 189 211 – 218 ...
26 ÆäÀÌÁö
LIST OF COMMENCING BALANCES , Folio of Old Folio of New Ledger . Dr .
Balances . Ledger 79 133 170 171 173 174 SALES LEDGER , viz : Biggs &
Willett . ... 1 1291 990 10 1420 17 PRIVATE LEDGER , viz : Stock on hand ...
LIST OF COMMENCING BALANCES , Folio of Old Folio of New Ledger . Dr .
Balances . Ledger 79 133 170 171 173 174 SALES LEDGER , viz : Biggs &
Willett . ... 1 1291 990 10 1420 17 PRIVATE LEDGER , viz : Stock on hand ...
28 ÆäÀÌÁö
LEDGER — subdivided as follows , viz :Purchases Ledger . Sales Ledger . Bills
Ledger S Payable Receivable Private Ledger . BALANCE BOOK . TEST
JOURNAL . AUXILIARY BOOKS , referred to . Guard Book for Invoices . „ „ „
Vouchers .
LEDGER — subdivided as follows , viz :Purchases Ledger . Sales Ledger . Bills
Ledger S Payable Receivable Private Ledger . BALANCE BOOK . TEST
JOURNAL . AUXILIARY BOOKS , referred to . Guard Book for Invoices . „ „ „
Vouchers .
29 ÆäÀÌÁö
Purchases Ledger | Amount of Invoice . Folio . NAME . 1884 . ... 43 w SON ISA
OW OUR OTNS NO co co r 21 430 32 200 325 132 62 107 25 80 280 10 10 527
321 255 woorerwo 4251 13 Post total to Dr . of Private Ledger , viz . :Material ...
Purchases Ledger | Amount of Invoice . Folio . NAME . 1884 . ... 43 w SON ISA
OW OUR OTNS NO co co r 21 430 32 200 325 132 62 107 25 80 280 10 10 527
321 255 woorerwo 4251 13 Post total to Dr . of Private Ledger , viz . :Material ...
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acceptance added allowed amount ascertained Atkinson Balance Bank Bills Payable Bills Receivable book-keeping calculated Capital Cards carried Cash Book Cashier charge column Cost Book Date deducted departments depreciation Discounts entered entries example Expenses Finished folio Form forward given hand headed holder Huddersfield income interest Invoice issued July June ledger folio Less London Machinery manufacture Material method Mill Name Nominal Ledger paid particulars parties payment person 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 Stock and Cost Sundries Trading Account transactions transferred usually Wages Walker Warehouse 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.