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OverviewThis 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. 1779 Excerpt: ...due marked on a column reserved lor that purpose V. Subsidiary Ledger. 118. The purpofe of this ledger was hinted at 64. If we do not enter the bills accepted by us, or indorsed to us in our principal books till payment, it is necessary to keep a separate ledger, where these bills are entered when accepted or received, in order to exhibit our engagements and securities; and this ledger is posted from a biil-book, of the second kind, above described. If we enter these bills at first in our principal books, it is, still necessary to keep another ledger, for exhibiting the extent of money we advance, or are indebted; and, in that case, the subsidiary ledger is posted from the caih-book. VI-Progressive Ledger. 119. When the articles in personal accompts are frequent and extensive, it is convenient to know how much is owing at present, by inspection, without the trouble ot adding the articles in the ledger, and comparing the opposite sums. For this purpofe, a separate ted-1 ger is used, where one page is only allotted for each accompt, and the articles are entered as they occur, and added to, or subtracted from the former balance, as in computations of. interest. The subsidiary ledger may be kept in this form, and columns prepared for computing the interest. VII. Books of Accompts-current, Invoices, and Accompt Sales. 130. These books contain exact copies of the accompts and invoices sent off. The form of these papers was sully explained Part HI. Chap. IV. Some merchants also keep books for copying of the invoices and accompts received; but, if the accompts themselves be caresully preserved, it answers the fame purpofe. VIII. Memorandum Books 121. These books are of different kinds, as the nature of the business requires. A book of commissions may be extr... Full Product DetailsAuthor: Robert HamiltonPublisher: Rarebooksclub.com Imprint: Rarebooksclub.com Dimensions: Width: 18.90cm , Height: 0.60cm , Length: 24.60cm Weight: 0.204kg ISBN: 9781130885934ISBN 10: 1130885933 Pages: 106 Publication Date: 05 March 2012 Audience: General/trade , General Format: Paperback Publisher's Status: Active Availability: Not yet available This item is yet to be released. You can pre-order this item and we will dispatch it to you upon its release. Table of ContentsReviewsAuthor InformationTab Content 6Author Website:Countries AvailableAll regions |