About the Book
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. 1859 Excerpt: ...the correctness of one book, by the amount of entries in another, he will find much assistance from the condensed yet comprehensive view presented in this sheet. Nal Entries, through the Preliminary Books into the Ledger, showing the me Journal and Ledger, by the Amount of those Entries. Arrangement of Orig'nal Entries in the Joukkal. Titles of the Accounts in tbe Ledger. Sundry Goods a/cs, . Dr. Bills Receivable, .. Dr Sundry Personal a/cs, Dr. Cash & Bank a/cs, . Dr. To Capital Account, ( Capital Account, Dr. To Sundry Personal a/cs, To Bills Payable, .. (Total Balance! Journalized), Sundry Personal a/cs, Dr. To Sundry Goods a/cs, Sundry Goods a/cs, . Dr. To Sundry Personal a/cs, /Cash Dr. To Sundry Personal a/cs, 1 with abate.," 27,18/ f To Bills Receivable, . To Sundry Goods a/cs, To Bank a/c Profit and Loss, .. Dr. To Sundry Personal n/cs, 18 10 18 London, 1th January 1858. Thomas Allen, Hull, has accepted our Bill, No. 1, at two months from this date, for Received from Wm. Jones, Dundee. Bill, No. 2, accepted by James Henderson, York, in his (Jones's) favour, at two months from 4th January, for Cash, 27 6 0 Allowed Discount, 2J per cent., on 28, . 0 14 0 London, 13th January 1858. Received from Louis Lafitte, Bordeaux. Invoice of Brandy, shipped per the 'Laura, ' Moore, master. 7 cases marked y Nos. 1 to 7, each 2 doz., Insurance and Shipping Charges, From this Invoice it will be seen that Louis Lafitte not only charges Ainsley, Brown, & Co. with the price of the Brandy, but also with the expenses he has incurred in shipping to them. When the goods arrive, the Freight, Ac., is usually paid by the consignee, as may be seen by the following entry. Paid Charges on Brandy, ex ' Laura, ' duty on 10 galls., @ 15/ per gall., Freig...
