. The cyclopædia; or, Universal dictionary of arts, sciences, and literature. Encyclopedias and dictionaries. BOOK-KEEPING. ./ â i-Oiio ul Ledger. , have a Cr. and every Cr. a Dr. By the fame rule the other accounts are entered twice in the ledger ; firil, in the diredl way, as they ftand in the jour- nal, and then revtrfed. Thus, the fccond day's account is polled. Cloth Dr. to John Smith, and then John Smith Cr. by Cloth, In the fame manner the third 'and fourth day's accounts are pofted ; James Taylor is debited to Cloth, and Clotli credited by James Taylor ; Cafli
. The cyclopædia; or, Universal dictionary of arts, sciences, and literature. Encyclopedias and dictionaries. BOOK-KEEPING. ./ â i-Oiio ul Ledger. , have a Cr. and every Cr. a Dr. By the fame rule the other accounts are entered twice in the ledger ; firil, in the diredl way, as they ftand in the jour- nal, and then revtrfed. Thus, the fccond day's account is polled. Cloth Dr. to John Smith, and then John Smith Cr. by Cloth, In the fame manner the third 'and fourth day's accounts are pofted ; James Taylor is debited to Cloth, and Clotli credited by James Taylor ; Cafli is next made Dr. to James Taylor, and James Taylor Cr. by Cafti. Here it may be oblerved that, when an account is once opened in the ledger, every following lranfa£tion which concerns it, muft be brought back, and entered there on the proper fide, as an account is never opened twice, though it may be transferred for want of room. LEDGER. 1805. Stock. Jan. I. Jan. 3. Cloth Dr. To John Smith, 80 yards, at 15s. f- yard - - - - - . To Profit and Lofs - . - - Jan. 4. Dr. To Balanci for the Net of my Estate John Smith To Stock Dr James Taylor Dr. To Cloth for 60 yards, at i8s. 4d. f yard - - .. Cafi To James Taylor Dr Profit and Lofs To Stock gained Dr Balance To John Smith To Cloth - - To James Taylor ToCafli - - - Dr £ no 100 60 10 o. o 40 o 40 o J5 o '.I ° 40 o 1 lO o 1805. Jan. I. Per Contra, By John Smith - By Profit and Lofs Cr. I Per Contra, Jan. 2. By Cloth - By Balance - Jan. 4. l£. Per Contra, Cr. By James Taylor, 60 yards, at iSs. 4d By Balance utfold, 20 yards, at 15s. 80 Per Contra, ByCafh - . By Balance - Cr. 100 10 no o o d. 60 40 too o o ( o o o o Per Contra, By Balance - 6V. Per Contra, By Cloth - Cr. Per Contra, Cr. By Slock for the Net of my EJlate - J. 40 o o 40. Please note that these images are extracted from scanned page images that may have been digitally enhanced for readability - coloration and appearance of these illustrations m
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Keywords: ., bookcentury1800, bookdecade1810, booksubjectencyclo, bookyear1819
