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Preston's Cubical Estimates of Boxes, Bales, and Casks (Paperback) Loot Price: R457 Discovery Miles 4 570
Preston's Cubical Estimates of Boxes, Bales, and Casks (Paperback): Lyman Preston
Preston's Cubical Estimates of Boxes, Bales, and Casks (Paperback): Lyman Preston

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Preston's Cubical Estimates of Boxes, Bales, and Casks (Paperback)

Lyman Preston

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Loot Price R457 Discovery Miles 4 570

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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. 1843 Excerpt: ...on a distinct sheet. I do not see the essential difference; those who can, are at liberty to practice as they please. All Fictitious Accounts, such as Interest Account, Commission Account, Incidental Ecnses, Exchange Account, &.c. as seen on the opposite page, are always balanced by Profit and Loss, as seen below. Profit and Loss is also a fictitious account; but it is of the higher grade, next to the commander in chief, because all other fictitious accounts are balanced by or to it, or in other words, they are balanced into it. Stock Account stands as the beginning and ending of all fictitious accounts Itis the chief of the tribe. METHOD OF BALANCING THE WHOLE LEGER. Our Leger never contains but three kinds of accounts, viz.: Personal, Real, and Fictitious. I shall accordingly present on this page one or two of each of these accounts, showing how they are balanced; and on the right hand page, I shall present those accounts by which they are balanced, and into which they are transferred. We will suppose, upon commencing business, we had sundry articles of property on hand, and that according to the rule we have already given, we did at that time make Sundries Dr. to Stock, and that consequently, we did credit stock 714 To Balance Account, (present nett cap.) K 9 52 By Sundries, (original capital) Profit and Loss, (nett gain) 52 In the first place, you begin your accounts by charging or making something Dr. as much as you make something else Cr. and no more, and in every succeeding transaction you do the same thing; so that when you balance those accounts which have a surplus of Cr. by those which have a surplus of Dr., your stock account, if your books have been kept correctly, will balance, as a matter of course, inasmuch as the balances of all...


Imprint: Rarebooksclub.com
Country of origin: United States
Release date: March 2012
First published: March 2012
Authors: Lyman Preston
Dimensions: 246 x 189 x 3mm (L x W x T)
Format: Paperback - Trade
Pages: 64
ISBN-13: 978-1-130-31728-2
Barcode: 9781130317282
Categories: Books > Humanities > History
Books > Humanities > History > General
Books > History > General
LSN: 1-130-31728-5

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