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" Austen is debtor, because he owes us, we having paid him the amount that we owed him. Bills payable are creditor, because the note to which that name is given, has paid Austen for us, therefore we owe it. "
The Science of Double-entry Book-keeping: Simplified by the Introduction of ... - Página 24
por Christopher Columbus Marsh - 1841 - 199 páginas
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Merchants' Magazine and Commercial Review, Volumen1

1839 - 566 páginas
...account, for $ 1,500. Journal, — H. Austen. Dr. To Bills Payable, $1,500. Elucidation. — Austen is debtor, because he owes us, we having paid him...because the note to which that name is given, has paid Austen for us, therefore we owe it. Observe — It may appear absurd to some, to say that Austen, in...
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The Merchants' Magazine and Commercial Review, Volumen1

1839 - 568 páginas
...account, for 81,500. Journal, — H. Austen, Dr. To Bills Payable, 81,500. Elucidation. — Austen is debtor, because he owes us, we having paid him...because the note to which that name is given, has paid Austen for us, therefore we owe it. Observe — It may appear absurd to some, to say that Austen, in...
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The whole science of double-entry book-keeping

Daniel Sheriff - 1850 - 134 páginas
...£337 10s. Journal. — Robert Henderson, Dr. To Bills Payable, £337 10 Elucidation. — Henderson is debtor, because he owes us, we having paid him the amount that we oweáhim. Bills Payable are creditor, because the note to which that title ia given has paid Henderson...
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The whole science of double-entry book-keeping

Daniel Sheriff - 1852 - 144 páginas
...for £337 iOs. Journal.—Robert Henderson Dr. To Bills Payable, £337 lOa. Elucidation.—Henderson is debtor, because he owes us, we having paid him...Payable are creditor, because the note to which that title is given has paid Henderson for us, therefore we owe it. NOTE.—It may be necessary to inform...
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