...and then proceed to enter the amount for which that species of property is debtor, viz., .£8550 ; which is done by writing in the first column, the...in the second, the day ; in the third, the preface to the other part of the Journal entry, (To Sundries) ; in the fourth, the page of the Journal that...

...placed on the left side, and Or. for Creditor being placed on the opposite. In the first column we write the year and month; in the second, the day; in the third, to Sundries, by which term we know that the original entry embraces more than one Debtor and more than...

...terms Dr. and Cr. ; and, as you are a creditor, made the entry on the creditor sido of the account — writing in the first column the year and month, in the second column the date, in the third space the cause why you are creditor, or what you are creditor for, in...