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are a daybook, cashbook, journal, and ledger. See Daybook, Cashbook, Journal, and Ledger. Bookkeeping by single entry, the method of keeping books by carrying the record of each transaction to the debit or credit of a single account. -- Bookkeeping by double entry, a mode of bookkeeping in which two entries of every t…

tions between sovereign states or between dominant parties in a state. -- Balance sheet (Bookkeeping), a paper showing the balances of the open accounts of a business, the debit and credit balances footing up equally, if the system of accounts be complete and the balances correctly taken. -- Balance thermometer, a th…

t funds; as, to sell goods for cash; to make a reduction in price for cash. Cash account (Bookkeeping), an account of money received, disbursed, and on hand. -- Cash boy, in large retail stores, a messenger who carries the money received by the salesman from customers to a cashier, and returns the proper change. [Coll…

old coin of the United States having the value of 20 dollars. -- Double entry. See under Bookkeeping. -- Double floor (Arch.), a floor in which binding joists support flooring joists above and ceiling joists below. See Illust. of Double-framed floor. -- Double flower. See Double, a., 4. -- Double-framed floor (Arch…

or burglary. Burrill. Bill of entry. See under Bill. -- Double entry, Single entry. See Bookkeeping. -- Entry clerk (Com.), a clerk who makes the original entries of transactions in a business. -- Writ of entry (Law), a writ issued for the purpose of obtaining possession of land from one who has unlawfully entered…

A page of a book; (Bookkeeping) a page in an account book; sometimes, two opposite pages bearing the same serial number.

Nothing; of no account; worthless; -- a term often used for canceling, in accounts or bookkeeping. A. J. Ellis.

wo players. -- Single-cut file. See the Note under 4th File. -- Single entry. See under Bookkeeping. -- Single file. See under 1st File. -- Single flower (Bot.), a flower with but one set of petals, as a wild rose. -- Single knot. See Illust. under Knot. -- Single whip (Naut.), a single rope running through a fix…

tock. -- Paper stock, rags and other material of which paper is made. -- Stock account (Bookkeeping), an account on a merchant's ledger, one side of which shows the original capital, or stock, and the additions thereto by accumulation or contribution, the other side showing the amounts withdrawn. -- Stock car, a rai…

or other profits of land cease by unity of possession of land and rent. Suspense account (Bookkeeping), an account in which receipts or disbursements are temporarily entered until their proper position in the books is determined.