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Bookkeeping   Listen
noun
Bookkeeping  n.  The art of recording pecuniary or business transactions in a regular and systematic manner, so as to show their relation to each other, and the state of the business in which they occur; the art of keeping accounts. The books commonly used 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 transaction are carried to the ledger, one to the Dr., or left hand, side of one account, and the other to the Cr., or right hand, side of a corresponding account, in order that the one entry may check the other; sometimes called, from the place of its origin, the Italian method.






Collaborative International Dictionary of English 0.48








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"Bookkeeping" Quotes from Famous Books



... employment in typing letters from phonographs or dictaphones. Work with multigraphs, adding-machines, or comptometers is required in larger offices. Special positions may be obtained by girls who are of a mechanical turn or who have considerable manual dexterity. The girl who devotes herself to bookkeeping, if she has special ability, may ...
— The Canadian Girl at Work - A Book of Vocational Guidance • Marjory MacMurchy

... solemnly taking the money thrown down before him and handing out little pink and green stamped receipts in exchange. There was no place to put the money, so it was shoved on to the floor behind him. Friday afternoons Miller and his clerks waded through it, knee high. There was no pretense of bookkeeping. Simply in self-defense Miller issued in October a pronunciamento that he could not in justice to his business, consent to receive less than fifty dollars at one time. Theoretically, there was no ...
— True Stories of Crime From the District Attorney's Office • Arthur Train

... the Falcon, and the rest of the day was spent in cleaning up after the voyage, and in balancing our accounts. In this latter occupation I think my assistance was not without value to Davie Flett, whose system of bookkeeping was original and peculiar, involving a large use of hieroglyphics, which were not always clear even to the ...
— The Pilots of Pomona • Robert Leighton

... own money, but the bank's as well. At the long last the half-dozen sleepy directors, three of them retired farmers and the other three local merchants, had awakened to the fact that there was something wrong. They didn't know fully, as yet, just what they were in for; Geddis's part of the bookkeeping was in a horrible muddle owing to his efforts to hide the defalcation. But they knew enough to be certain that somebody had been skating upon thin ice and ...
— Branded • Francis Lynde

... collected in a single year. In the thirty-eight years of its existence, the gross collections have amounted to $5,524,363,255.89. It has existed eight and thirty years with no other changes than such as have been required by the change of laws. The frame work, including the system of bookkeeping with ...
— Reminiscences of Sixty Years in Public Affairs, Vol. 1 • George Boutwell

... much impressed, by her beauty, her accessibility and his own incredible position of having something to accord. But he had a system of mental bookkeeping. There were persons who asked favours of him, whom he put down as debtors. "Make 'em pay," was his mentally jotted note. If he did them an obliging turn, he kept his memory alert to require the equivalent at some other ...
— The Prisoner • Alice Brown

... in perfect order. While Ishmael was engaged in this latter job, it occurred to him that he could not always be at hand to assist Reuben, and that it would be much better for Gray to learn enough of arithmetic and bookkeeping to make him independent of other people's help ...
— Ishmael - In the Depths • Mrs. E. D. E. N. Southworth

... twenty shillings each. There was to be a lottery—two thousand prizes were to be drawn; and the fortunate holders of the prizes were to be taught, at the charge of the Company, Latin, Greek, Hebrew, French, Spanish, conic sections, trigonometry, heraldry, japaning, fortification, bookkeeping, and the art of playing ...
— Lombard Street: A Description of the Money Market • Walter Bagehot

... double entry, and after talking over the matter with my companions, John Phipps, Thomas N. Miller, and William Cowley, we all determined to attend night school during the winter and learn the larger system. So the four of us went to a Mr. Williams in Pittsburgh and learned double-entry bookkeeping. ...
— Autobiography of Andrew Carnegie • Andrew Carnegie

... place above; but though I found the work nothing came of it but extra hours. In fact I began to think myself lucky to hold the job I had for a gradual change of methods had been slowly going on in the office. Mechanical adding machines had cost a dozen men their jobs; a card system of bookkeeping had made it possible to discharge another dozen, while an off year in woollens sent two or three more flying, among them the man who had found me the position in the first place. But he hadn't married and he went out ...
— One Way Out - A Middle-class New-Englander Emigrates to America • William Carleton

... that he would prefer some one from out of the village who wouldn't know every man, woman, and child in the whole region, and "blab everything right and left." "I should want," wrote Mr. Harum, "to have the young man know something about bookkeeping and so on, but I should not insist upon his having been through a trainer's hands. In fact, I would rather break him in myself, and if he's willing and sound and no vice, I can get him into shape. I will pay a thousand ...
— David Harum - A Story of American Life • Edward Noyes Westcott

... the evening, Paul de Gery appeared to take his lesson in bookkeeping in the Joyeuse dining-room, not far from the small salon where the little family had burst upon him at his first visit; so that, while he was being initiated into all the mysteries of "debit and credit," with his eyes fixed on his white-cravated instructor, ...
— The Nabob, Volume 1 (of 2) • Alphonse Daudet

... of these trips, he returned with a companion, a young German who, according to him, knew everything and could do everything. His son-in-law was working too hard. This Karl Hartrott would assist him in the bookkeeping. Desnoyers accepted the situation, and in a few days felt increasing esteem for ...
— The Four Horsemen of the Apocalypse • Vicente Blasco Ibanez

... thought that I was that particular brand of idiot I'd learn bookkeeping and be a clerk," ...
— Bambi • Marjorie Benton Cooke

... without any effort, and every day shows me new evidence of his foresight. He has done more than you think in the malgamite works. His share of the work has been greater than anybody knows. I am only the financier, you understand. I know about bookkeeping and about—money—how it ...
— Roden's Corner • Henry Seton Merriman

... enough, but try to make a Chapman-bargain with Truth, instead of giving yourself wholly soul and body and life to her, Truth will not live with you, Truth will depart from you; and only Logic, "Wit" (for example, "London Wit"), Sophistry, Virtu, the AEsthetic Arts, and perhaps (for a short while) Bookkeeping by Double Entry, will abide with you. You will follow falsity, and think it truth, you unfortunate man or nation. You will right surely, you for one, stumble to the Devil; and are every day and hour, little as you imagine ...
— History Of Friedrich II. of Prussia, Vol. III. (of XXI.) - Frederick The Great—The Hohenzollerns In Brandenburg—1412-1718 • Thomas Carlyle

... get soldiers abroad in 1918, the policy of the administration and the Department seems to have been to make details and bookkeeping a secondary consideration. The names of all, their organizations and officers were faithfully kept, but distinctions between whites and blacks were very obscure. Until the complete historical records of the Government are compiled, ...
— History of the American Negro in the Great World War • W. Allison Sweeney

... banker or banker merchant, who would then dictate the crops to be planted and the time of sale. As a result of these conditions, the planter or farmer was held to staple crops, high prices for necessities, high interest rate, and frequently unfair bookkeeping. The system was excellent for a thrifty, industrious, and intelligent man, for it enabled him to get a start. It worked to the advantage of a bankrupt landlord, who could in this way get banking facilities. But it had ...
— The Sequel of Appomattox - A Chronicle of the Reunion of the States, Volume 32 In The - Chronicles Of America Series • Walter Lynwood Fleming

... (6) A comprehensive bookkeeping system and a follow-up sales system, so that it may be instantly apparent what is the financial status of the various departments of his business, the condition and size of his stock, the present owners of cars, ...
— My Life and Work • Henry Ford

... "cash-and-carry plan." All customers, whether they buy for cash or on credit, must pay the same price for groceries, but those who wish their goods delivered must pay additional for delivery and those who buy on credit must pay a certain percentage additional on each purchase for bookkeeping. It will readily be seen that such a plan gives the cash customers, especially if they carry their purchases, a decided advantage over credit customers. Also, the grocer is better able to sell his wares at a lower price ...
— Woman's Institute Library of Cookery, Vol. 5 • Woman's Institute of Domestic Arts and Sciences

... the Lord wanted Elijah to learn is just what He wants you and me to learn, that our job in this world is not bookkeeping. It is not for us to try to sum up the amount of good we have done. It is not for us to test whether we have succeeded or whether we have failed. The truth of the matter is that we are not always competent ...
— Sermons on Biblical Characters • Clovis G. Chappell

... maintained that his name was Henry Price. However, for some reason or other, the natives down the river had given him the name of Makola, and it stuck to him through all his wanderings about the country. He spoke English and French with a warbling accent, wrote a beautiful hand, understood bookkeeping, and cherished in his innermost heart the worship of evil spirits. His wife was a negress from Loanda, very large and very noisy. Three children rolled about in sunshine before the door of his low, shed-like ...
— Tales of Unrest • Joseph Conrad

... sworn it, was at least a year long. The interval between breakfast and dinner was quite six months, yet the dinner hour itself was the shortest sixty minutes he had ever known. Mr. Keeler had not yet returned to his labors, so there was no instruction in bookkeeping; but his grandfather gave him letters to file and long dreary columns of invoice figures to add. Twice Captain Zelotes went out and then, just as Albert settled back for a rest and breathing spell, Issachar Price ...
— The Portygee • Joseph Crosby Lincoln

... argue with the chief. He has the makings of a firstclass apoplexy—I hope. You just keep squawking to the bookkeeping department and youll get further than coming up against the Old Man. Now let's go out and look ...
— Greener Than You Think • Ward Moore

... plain bank bookkeeping—not much else at first. Yet there's a good chance for a likely fellow to be considerable more, in time. I need help in my part of the work. That's why I haven't hired any of the dozen or so who are after the place. What makes you ...
— The Rise of Roscoe Paine • Joseph C. Lincoln

... government founded at a later date three such schools, and in these a more diversified curriculum was operated, adding to the three R's, German composition and literature, modern languages, natural science, political science, law, bookkeeping and drawing. For various reasons these schools were not attended by a full measure of success and the city authorities formulated the plan of placing the continuation schools in some of the higher institutions of learning, courses to be operative in winter ...
— The Condition and Tendencies of Technical Education in Germany • Arthur Henry Chamberlain

... a job in one of the cordwood camps, would disappear, leaving behind him only his empty space upon the floor and his debt upon the books, which Rosenblatt kept with scrupulous care. Occasionally it happened, however, that, as in all bookkeeping, a mistake would creep in. This was unfortunately the case with young Jacob Wassyl's account, of whose perfidy Paulina made loud complaints to his friends, who straightway remonstrated with Jacob upon his return from the camp. It was then ...
— The Foreigner • Ralph Connor

... took part in every play and were always doing something for charity—acting, reciting, singing. They were very serious and never smiled, and even in burlesque operettas they acted without gaiety and with a businesslike air, as though they were engaged in bookkeeping. ...
— The House with the Mezzanine and Other Stories • Anton Tchekoff

... district of Kensington was earning $2.50 a week, folding circulars, addressing envelopes and doing such work. Her parents were poor. She had the most meagre education, and the outlook for her to earn more was dark. Some one advised her to go to Temple College at night and study bookkeeping. A few years after, her well-wisher saw her one evening at the college, bright, happy, a different girl in both dress and deportment She had a position as bookkeeper at $10 a week and was going on now and taking ...
— Russell H. Conwell • Agnes Rush Burr

... receive a first-rate English education, 'no Latin, no Greek, no nonsense,' to use his mother's language; but the real substantials. Hiram proved to be an excellent scholar. He was especially good in figures. When he came to study bookkeeping, he seemed as happy as if he were reading a romance. He mastered with ease the science of single and double entry. He soon became fascinated with the beauties of his imaginary business. For his instructor had prepared for him a regular set of books, and gave ...
— Continental Monthly, Vol. I, No. VI, June, 1862 - Devoted To Literature and National Policy • Various

... Hunter's great wholesale drug establishment, in San Francisco city, at the beginning of the present century. Nothing could have seemed more monotonous, more grimy, less interesting, to the outsider's eye at least, than life as it presented itself to the twelve women who were employed in bookkeeping there. Yet, being young, as they all were, each of these girls was an adventuress, in a quiet way, and each one dreamed bright dreams in the dreary place, and waited, as youth must wait, for fortune, or fame, ...
— Saturday's Child • Kathleen Norris

... the subordinate States are actually "subsidized" by regular annual payments out of Federal revenues, mainly derived from Customs and Excise, and in the case of Australia, as I observed at p. 245, the process at present entails an elaborate system of bookkeeping to distinguish between the "collected" and "true" revenue of the several States, similar in kind to the calculations now made by the Treasury for ascertaining the "collected" and "true" revenue derived ...
— The Framework of Home Rule • Erskine Childers

... marriage. The two people whom he loved most in this world were sure of a fortune from him, without taking into consideration whether Phina cared for Godfrey, or Godfrey cared for Phina. It would also simplify the bookkeeping of the commercial house. Ever since their births an account had been opened for the boy, another for the girl. It would then be only necessary to rule these off and transfer the balances to a joint account for the young couple. The worthy merchant hoped that this would soon be done, and ...
— Godfrey Morgan - A Californian Mystery • Jules Verne

... board and lodging of them Peace Conferencers is any criterium, Mawruss, we would got to start a recruiting drive for fifty thousand certified public accountants for service abroad, with a chance to see the wonderful scenery and bookkeeping of France." ...
— Potash and Perlmutter Settle Things • Montague Glass

... from dictation; (2) arithmetic—fundamental rules, fractions, proportion, percentage and interest, reduction; (3) elements of accounts and bookkeeping; (4) geography, history, and government—general questions, principally such as relate to the United States; (5) elements of English grammar, chiefly orthography and syntax; (6) writing and ...
— Messages and Papers of Rutherford B. Hayes - A Compilation of the Messages and Papers of the Presidents • James D. Richardson

... contemplating business and are anxious to fit themselves in bookkeeping will be delighted to know of "Waggener's Bookkeeping Simplified." It is the most compact little book for this purpose we have ever seen; everything is condensed in seventy-seven pages, and nothing seems to have been left out that is necessary to a good, clear, practical ...
— The Great Round World and What Is Going On In It, Vol. 1, No. 32, June 17, 1897 - A Weekly Magazine for Boys and Girls • Various

... was no written record of it, no witness other than himself, the other party, and the Almighty—for Charles Whitney believed in an Almighty God and an old-fashioned hell and a Day of Judgment. He conducted his religious bookkeeping precisely as he conducted his business bookkeeping, and was confident that he could escape hell as ...
— The Second Generation • David Graham Phillips

... "Let us try to get some work done," Mr. Sandsome would say—and I have even known him teach things then. More frequently, with a needless bitterness, he set us upon impossible tasks, demanding a colossal tale of sums perhaps, scattering pens and paper and sowing the horrors of bookkeeping, or chastising us with the scorpions of parsing and translation. And even in wintry weather the little room grew hot and stuffy, and we terminated our schoolday, much exhausted, with minds lax, lounging attitudes, and ...
— Certain Personal Matters • H. G. Wells

... had an opportunity of inspecting, is the most professional document I have ever had the pleasure of examining as a member of this Auditing Committee on which I have been several times. And I think a testimonial is due our Treasurer, Mr. Carl Prell, who has combined the rare talents of bookkeeping and ...
— Northern Nut Growers Association Report of the Proceedings at the 44th Annual Meeting • Various

... Manners: "I haven't always been a working-girl. I used to go to boarding-school. I thought I'd be a governess or something, and once I tried to learn bookkeeping, but my eyes give out, and the figures mixed up my brain so, and then I got sick and had to come to this box-factory. But I'm the first Manners that ...
— The Long Day - The Story of a New York Working Girl As Told by Herself • Dorothy Richardson

... giving lessons in bookkeeping, in Halifax, but his success was so poor that he came to the United States, landing at Portland, where he took passage for Boston. Arriving in Boston he found great difficulty in procuring employment, and was reduced to the verge of starvation, but at length obtained a place ...
— Lights and Shadows of New York Life - or, the Sights and Sensations of the Great City • James D. McCabe

... improvements.' I understand they are very lenient about improvements. Our five hundred dollars will look after that part of it. The soil is very fertile. I'm taking a cow with me and a clucking hen. In the winter months we can get a job bookkeeping or lumbering; or if our crop of onions turns out well this summer we won't need to work at all in winter. Wire. Don't let anything penetrate your nut for the next few hours but the word 'wire.' I must know. Don't let money keep you; if you ...
— A Canadian Bankclerk • J. P. Buschlen

... to learn; and there would be something for the children to do at once, pure air for them to breathe, and space for them to grow healthfully in body, mind, and soul. You know I have but little money laid by, and am not one of those smart men who can push their way. I don't know much besides bookkeeping, and my employers think I am not remarkably quick at that. I can't seem to acquire the lightning speed with which things are done nowadays; and while I try to make up by long hours and honesty, I don't believe I could ...
— Driven Back to Eden • E. P. Roe

... two weeks in August moped along and everything at the Old Home House kept about the same. Mabel was in mighty good spirits, for her, and she got prettier every day. I had a couple of letters from Jones, saying that he guessed he could get bookkeeping through his skull in time without a surgical operation, and old Dillaway was down over one Sunday and was preaching large concerning the "find" my candidate was for the Providence branch. So I guessed I ...
— Cape Cod Stories - The Old Home House • Joseph C. Lincoln

... before Mr. Surrey came in, and go away early in the afternoons, as soon as he had left. Of course, the books got behindhand every month, and Mr. Snipe didn't want to stay and work overhours to make them up. One day he found out, by something I said, that I understood bookkeeping, and tried me, and then got me to take them home at night and go over them. I didn't know then how bad he was doing, and that I had no business to shield him, and all went smooth enough till the day ...
— What Answer? • Anna E. Dickinson

... so much fire in Vaniman's resentment that Starr was taken down a few pegs. He replied in a milder tone: "I don't intend to put any name on to the thing as it stands. But I'm here to examine a bank, and I find a combination of crazy bookkeeping and a junk shop. My feelings are to ...
— When Egypt Went Broke • Holman Day

... to?—I do not know. There may be some sort of supernal bookkeeping, somewhere, but very certainly it is not ...
— The Cords of Vanity • James Branch Cabell et al

... got time to teach you bookkeeping," said the other, somewhat nettled at the old man's manner. "Can't you get some of your brother captains to show you? Some deep-sea man ...
— Sea Urchins • W. W. Jacobs

... But she didn't whine. Just put it behind her. Since she had to make her own living somehow, she went to a commercial school and studied bookkeeping. I was lucky ...
— The House of Toys • Henry Russell Miller

... vast amount of business transacted by correspondence between the parties, Letter Writing seems only second in importance to bookkeeping. The merchant of the smaller cities or towns, perhaps in the far west, desires to order articles of merchandise from the wholesale house in New York or Boston. Possibly a remittance is to be sent. It may be that an error has ...
— Burroughs' Encyclopaedia of Astounding Facts and Useful Information, 1889 • Barkham Burroughs

... sacrifices in the shape of the most cruelly disagreeable admissions before his inner consciousness. He constantly settled his moral accounts by setting down on the credit side "Self-contempt to balance," a method of mental bookkeeping by no means rare, albeit seldom carried on in connection with such clear powers of moral discrimination as Fenton possessed when he chose ...
— The Philistines • Arlo Bates

... barbering, basket-making, blacksmithing, bookbinding, bookkeeping, bricklaying, broom-making, building trades, cabinet-making, calcimining, carpentry, chalk-engraving, cementing, chair-making, china-painting, construction work, cooking, clay-modeling, coopery, dairying, domestic science, drawing, dress-making, electricity, embroidery, engineering, ...
— The Deaf - Their Position in Society and the Provision for Their - Education in the United States • Harry Best

... the work of the great financier, Colbert, to whom France still looks back with gratitude. He early discovered that Louis' officials were stealing and wasting vast sums. The offenders were arrested and forced to disgorge, and a new system of bookkeeping was introduced similar to that employed by business men. He then turned his attention to increasing the manufactures of France by establishing new industries and seeing that the older ones kept to a high standard, which would make ...
— An Introduction to the History of Western Europe • James Harvey Robinson

... dreams, you who while your companions play and sleep will toil upward in the night! You have read Mr. Smiles' "Self-Help," Longfellow's "Psalm of Life," and so strengthened attack with confidence "French Without a Master," "Bookkeeping in Six Lessons." With a sigh to yourselves you turn aside from the alluring streets, from the bright, bewitching eyes, into the stuffy air of Birkbeck Institutions, Polytechnic Schools. May success compensate you for your youth devoid of pleasure! ...
— Paul Kelver • Jerome Klapka, AKA Jerome K. Jerome

... individuals and corporations must at times keep very large balances. The times of maximum monetary need of the customers of a bank never exactly coincide and many payments are made among the customers of a single bank, requiring only bookkeeping transfers. A fractional reserve is therefore ordinarily fully adequate, altho with any less than a 100 per cent reserve any bank would be insolvent if all of its demand obligations were presented at the ...
— Modern Economic Problems - Economics Vol. II • Frank Albert Fetter

... had to be done, it appeared by Ford's books that, instead of Ford's being in debt to Penn, Penn was in debt to him for more than ten thousand pounds. This was the result of long, ingenious, and unmolested bookkeeping. And Penn had made himself liable by his careless silence. Then Ford died, and his widow and children claimed everything which stood in Penn's name. Penn, it appeared, had borrowed money of Ford, and had given him a mortgage on his Pennsylvania estates as security. When the loan was paid, the ...
— William Penn • George Hodges

... The first week is over, and the finances did n't come out right at all. I have a system of bookkeeping which is original, simple, practical, and absolutely reliable. The house-money I keep in a cigar-box with three partitions (formerly used for birds' eggs), and I divide the month's money in four parts, ...
— Polly Oliver's Problem • Kate Douglas Smith Wiggin

... a capitalist. So was James: a capitalist, and the son of a capitalist. They had some interests in common, and others apart. There was a bank, and there were several large downtown business-blocks whose tenants required a lot of bookkeeping, and there was a horse-car line. There was a bus-line, too, between the railroad depots and the hotels. James destined Raymond for the bank. He would hardly go to college, but at seventeen or so would begin on the collection-register or some such matter; later he might come ...
— On the Stairs • Henry B. Fuller

... years. There is as little lost motion in this plant as in any in the country, and if we start in saddling these men with a lot of red tape which will necessitate their filling out innumerable forms for every job, about half their time will be spent in bookkeeping, which can just as well be done here in the office as it is now. I hope that you will reconsider your intention and let us work out our own solution in a practical manner, which we can do better in the light of our own experience ...
— The Efficiency Expert • Edgar Rice Burroughs

... Mr. Watson has just had a long talk with me. He wants me to help him with the accounts, and not to do messages any more. He could get a lad for messages, he says, who hasn't got such a head on his shoulders as I have. I can do bookkeeping pretty well, and he'll give me some more lessons. I am to start next week doing office-work, and he'll give me five shillings a week instead of half a crown. I call that prime; ...
— Good Luck • L. T. Meade

... may by practice give great skill in one special act; but the skill is limited to that act, be it bookkeeping or calculations in logarithms or experiments in hydrocarbons. One may be an authority in a particular field and yet of more than usually poor judgment in matters not closely allied, unless the training in the special field has been of a kind to ramify into the subject ...
— Democracy and Education • John Dewey

... better than his critics expected he would do. He has been bold enough to keep Adam Beck from being the unelected Premier of Ontario, which is more than Sir William Hearst ever could do. He has made Government cost more than it ever did, though it is only reasonable bookkeeping to believe that part of the cost was incurred by a Government over which he had no control. He has begun to build public highways which being originally a farmer's job should have been done well, but up to the present ...
— The Masques of Ottawa • Domino

... golden wheat belt of Kansas, and estimated the new wealth; for that which grows is the only real profit or wealth. All else are trades, speculation or bookkeeping accounts. ...
— Evening Round Up - More Good Stuff Like Pep • William Crosbie Hunter

... steadily through the seventies and eighties. The figures of the census, showing tenure for the first time in 1880, and color in 1890, exaggerated this, since many of the small holdings there enumerated were to all intents farmed by hired labor and were only matters of bookkeeping. Yet there was a marked diminution in the size of the estates. A class of negro owners was slowly developing to account for a part of the diminution. Frugality and industry appeared in enough of the freedmen to bring into negro ...
— The New Nation • Frederic L. Paxson

... University of St. Andrews. A typical course at one of the higher colleges lasts for two years and includes instruction under the heads of soils and manure, crops and pasture, live stock, foods and feeding, dairy work, farm and estate management and farm bookkeeping, surveying, agricultural buildings and machinery, agricultural chemistry, agricultural botany, veterinary science and agricultural entomology. Experimental farms are attached ...
— Project Gutenberg Encyclopedia

... anxious; anyone was apt to make a slip once in a while—in the bookkeeping department it happened every month when they were taking off their trial balance, and then hours had to be consumed, and midnight gas burned until the error was found and rectified; but what was an ordinary mistake with one person might be magnified into an enormous blunder ...
— Dick the Bank Boy - Or, A Missing Fortune • Frank V. Webster

... numerals, elaborate bookkeeping surely presented a sober face to the Greeks. Their method of numeration was very much like that ...
— A Day In Old Athens • William Stearns Davis

... they have had the same manager. He insists upon scrupulous bookkeeping methods, careful buying, close supervision of his work by the board of fifteen directors, strict regard for the needs and desires of the membership, and exceptional precautions against waste and leakage. The president, ...
— Consumers' Cooperative Societies in New York State • The Consumers' League of New York

... a prominent legal light in shipping circles, and he was not parsimonious. But he was eccentric. He carried his secrets and most of his bookkeeping beneath his hat; Martin, his one employee, was admitted to only partial confidence. And whenever Mr. Smatt wished his clerk to attend upon him, he lifted up his voice ...
— Fire Mountain - A Thrilling Sea Story • Norman Springer

... led to many improvements in the working of the school, and to a considerable enlargement of its scope and constituency, which now includes adults as well as boys, especial opportunities being offered to mature men who want particular instruction in arithmetic, bookkeeping, penmanship, ...
— Scientific American, Volume XLIII., No. 25, December 18, 1880 • Various

... the necessity of sending the actual money. This system of international credit was doubly important at a time when so many risks attended the transportation of the precious metals. Another Florentine invention was bookkeeping by double-entry. [20] ...
— EARLY EUROPEAN HISTORY • HUTTON WEBSTER

... on the application and results rather than on a multitude of "bookkeeping" functions, such as keeping ...
— IBM 1401 Programming Systems • Anonymous

... use in sketching the characters that throng around me by the hundreds, who were associated with this new life? Good-natured, full-faced Frederick Cabot, of Boston, whose capacities were devoted to the bookkeeping department and who was clerk of the corporation, who was in the vigor of young manhood, unique of face and beard, with stout neck and low, rolling collar, when beards were absent and collars high; and plain, unpretending Buckley ...
— Brook Farm • John Thomas Codman

... adventures have been no more than keeping that pail moderately full. I've been doing that since I was twelve, in all sorts of ways. I was an office boy and a clerk among London's ships, in the last days of the clippers. And I am forced to recall some of the things—such as bookkeeping in a jam factory and stoking on a tramp steamer—I can understand why I and my fellows, without wanting to, drifted about in indecision till we drifted into war and drifted into peace. And of course, I've been a journalist. I am still; and so have ...
— Pipefuls • Christopher Morley

... Engineering, Electricity, Drafting, Mathematics, Shorthand, Typewriting, English, Penmanship, Bookkeeping, Business, Telegraphy, Plumbing. Best teachers. Thorough individual instruction. Rates lower than any other school. Instruction also by mail in any desired study. Steam engineering a specialty. Call or address, INSTITUTE OF TECHNOLOGY, 151 Throop ...
— Birds Illustrated by Color Photograph [March 1897] - A Monthly Serial designed to Promote Knowledge of Bird-Life • Various

... were credited to his account, and monthly his share of the dividends likewise (according to his position) from the Imperial Investment Trust, after deduction of taxes (through the automatic bookkeeping machines) for the support of the city's pensioners and whatever sum San-Lan himself had chosen to deduct for personal expenses ...
— The Airlords of Han • Philip Francis Nowlan

... of fresh air." Bruce Manning yawned and stretched, then slid off his high stool at the bookkeeping desk. Barney Menter ...
— Lost In The Air • Roy J. Snell

... religious purposes, unless in the presence of certain "discreet" white men; slaves were deprived of the helpful contact of free persons of color by driving them out of some Southern States; masters who had employed their favorite blacks in positions which required a knowledge of bookkeeping, printing, and the like, were commanded by law to discontinue that custom; and private and public teachers were prohibited from assisting Negroes to acquire knowledge ...
— The Education Of The Negro Prior To 1861 • Carter Godwin Woodson

... scheme," said Feldman. "You go to Grossman and say: 'Look a-here, Grossman, this business of figuring out profits each week is a troublesome piece of bookkeeping. Suppose we call your share of the profits forty dollars a week and let it go at that.' D'ye suppose Grossman would ...
— Potash & Perlmutter - Their Copartnership Ventures and Adventures • Montague Glass

... out her father's books for him on that day, for although she was a high school girl, she was usually so well prepared in her studies that she could give the books proper attention weekly. Laura had taken a course in bookkeeping and she was quite familiar with the business of keeping a simple set of ...
— The Girls of Central High Aiding the Red Cross - Or Amateur Theatricals for a Worthy Cause • Gertrude W. Morrison

... the central association has found it necessary to keep a staff of accountants, versed in the principles of co-operative organisation, to instruct these miscellaneous societies in simple and efficient systems of bookkeeping, and in the general principles of conducting business. To complete the description of the propagandist activities of the central body, there is a ceaseless flow of leaflets and circulars containing advice and direction to ...
— Ireland In The New Century • Horace Plunkett

... pleasure, as it was set off by the suit of fine gray check that he wore habitually; but he thought Gregory's educational advantages told in his face. His own education had ended at a commercial college, where he acquired a good knowledge of bookkeeping, and the fine business hand he wrote, but where it seemed to him sometimes that the earlier learning of the public school had been hermetically sealed within him by several coats of mathematical varnish. He believed that he had once known ...
— Henry James, Jr. • William Dean Howells

... my entries over again. Fifty thousand entries a year that poor wretch makes; and not ten out of the fifty thousand ever has to be referred to again; and when all the figures are counted up and the balance sheet made out, the boss isnt a penny the richer than he'd be if bookkeeping had never been invented. Of all the damnable waste of human life that ever was invented, clerking is the ...
— Misalliance • George Bernard Shaw

... drawing plans than it would have been to write sermons," he had said, wishing her to appreciate what he went through for her sake; "and as to Hercules and Theseus, they were nothing to me. They had sport, and never learned to write a bookkeeping hand." And now, Mary being out of the way for a little while, Fred, like any other strong dog who cannot slip his collar, had pulled up the staple of his chain and made a small escape, not of course meaning to go fast or far. There could ...
— Middlemarch • George Eliot

... the amount charged on the books of the accountant, and especially to the general balance struck; in a general sense, cargo and data, in the old Spanish system of accounting, corresponded to "debit" and "credit" in modern bookkeeping. The difference between these (alcance), in an individual account, would be nearly the same as our term "balance of account." The old Spanish methods of accounting were somewhat different from the modern, ...
— The Philippine Islands, 1493-1898, Volume XXV, 1635-36 • Various

... become expert in taking shorthand notes she was assured that she could find abundant and highly remunerative scope for her skill, and under circumstances, too, that would not involve unpleasant publicity. She thought very favorably, also, of the suggestion that she should join the bookkeeping class. With her fine mental capacity and previous education Miss Wetheridge believed that Mildred could so far master these two arts as to be sure of an independence, and her kind friend ...
— Without a Home • E. P. Roe

... Prof. P. Pioda, music and language; Mary Atkins, principal; Miss Cynthia Vaughn, assistant; Mrs. Reynolds, teacher of the younger day pupils; Miss Pettibeaux, painting and drawing; Miss Johanna Lapfgeer, piano and German; Samuel Gray, bookkeeping; Margaret Kroh, writing and drawing. The directors were: Dr. S. Woodbridge, B.W. Mudge, Samuel Gray, Dr. Peabody, ...
— Sixty Years of California Song • Margaret Blake-Alverson

... systematized representation of that life, as previously met in the school studies. For example, when the boy, after leaving school, is set to fill an order in a wholesale drug store, he will in the one experience be compelled to use various phases of his chemical, arithmetical, writing, and bookkeeping knowledge, and that perhaps in the midst of a mass of other accidental impressions. In like manner, the girl in her home cooking might meet in a single experience a situation requiring mathematical, chemical, and physical knowledge for its successful adjustment, as in the substitution of soda and ...
— Ontario Normal School Manuals: Science of Education • Ontario Ministry of Education

... thirty a bachelor. Such opportunities as were afforded the common farmers' boys of New England in the eighteenth century young Joshua diligently improved, and became a close student, and well qualified as a teacher of common schools of his day. His specialties were mathematics, penmanship, bookkeeping, business science and forms, and navigation. And he continued to do more or less in this profession until fifty years of age. He was converted among the first fruits of Methodist labors in ...
— Elizabeth: The Disinherited Daugheter • E. Ben Ez-er

... consume their five dollars. It looks like a vicious circle, but it's really very educative; they will comprehend the value of money before we dump them into a mercenary world. Those who are particularly good in lessons or work will receive an extra recompense. My head aches at the thought of the bookkeeping, but Percy waves that aside as a mere bagatelle. It is to be accomplished by our prize arithmeticians, and will train them for positions of trust. If Jervis hears of any opening for bank officials, let me know; I shall have a well-trained ...
— Dear Enemy • Jean Webster

... general store—one of those country stores where everything is kept, from ribbon to whisky. There were other helpers in the store, full grown; but when the proprietor went away for a few days into the interior, the dark, slim youngster took charge of the bookkeeping and the cash; and made such shrewd exchanges of merchandise for produce that when the "Old Man" returned, the lad was rewarded by two pats on the head and a raise in salary of one shilling ...
— Little Journeys To the Homes of the Great, Volume 3 (of 14) • Elbert Hubbard

... monotechnic or trade classes now established for horology, glass-work, brick-laying, carpentry, forging, dressmaking, cooking, typesetting, bookbinding, brewing, seamanship, work in leather, rubber, horticulture, gardening, photography, basketry, stock-raising, typewriting, stenography and bookkeeping, elementary commercial training for practical preparation for clerkships, etc. In this work not only is Boston, our most advanced city, as President Pritchett[1] has shown in detail, far behind Berlin, but German workmen ...
— Youth: Its Education, Regimen, and Hygiene • G. Stanley Hall

... former work had been bookkeeping, but that I had been discharged for dishonesty, through the connivance of another employe, who stole the money ...
— Oswald Langdon - or, Pierre and Paul Lanier. A Romance of 1894-1898 • Carson Jay Lee

... the great profits in the new, oversea trade, he had decided to arrange for a voyage in one of the great ships. Then, the efficiency of the priestly bookkeeping methods had become apparent. The Great God had become incensed at Tonda's impiety during his many previous trips across the channel, and a curse had been placed upon him and upon his goods. Of course, if Tonda wished to do penance, and to make votive offerings, amounting ...
— The Players • Everett B. Cole

... have been done as to Sunday-schools—Sabbath-day schools Mr. Slope had called them. The late bishop had really not thought of Sunday-schools as he should have done. (These people probably did not reflect that catechisms and collects are quite as hard work to the young mind as bookkeeping is to the elderly, and that quite as little feeling of worship enters into the one task as the other.) And then, as regarded that great question of musical services, there might be much to be said on Mr. Slope's side of the question. It certainly was ...
— Barchester Towers • Anthony Trollope

... things began to come up that were calculated to have a depressing effect on one's spirits. Downstairs a serious-looking lady met me and entered in a book a number of salient facts regarding my personality which the previous investigators had somehow overlooked. There is a lot of bookkeeping about an operation. This detail attended to, a young man, dressed in white garments and wearing an expression that stamped him as one who had suffered a recent deep bereavement came and relieved me of my hand bag ...
— "Speaking of Operations—" • Irvin S. Cobb

... of the morning Abe went about his work in crestfallen silence, although Morris, after subjecting Geigermann's order to a little cost bookkeeping on the back of an envelope broke once more ...
— Abe and Mawruss - Being Further Adventures of Potash and Perlmutter • Montague Glass

... the shadow of the hand upon the page is avoided. It is not always possible to do this, however, and, at the same time, to get plenty of light upon the page. When one finds himself compelled to face the light in reading, or in standing at a desk bookkeeping, he should always contrive to shade his eyes from a direct light. This may be done with a large eye shade projecting from the brow. A friend of mine, a physician, is very fond of reading by a kerosene lamp, ...
— Scientific American Supplement, No. 647, May 26, 1888 • Various

... bills and accounts, to write several books over fair, and translate commercial letters from Italian into French. All at once he thought fit to accept the before rejected proposal, saying, he would teach me bookkeeping, by double—entry, and put me in a situation to offer my services to M. Basile on his return; but there was something so false, malicious, and ironical, in his air and manner, that it was by no means calculated to inspire me with confidence. Madam Basile, replied archly, that I was much obliged ...
— The Confessions of J. J. Rousseau, Complete • Jean Jacques Rousseau

... teachings of Mosher and the wide-bosomed love of this mother who lavishly nurtured them, these sons, so identically pitched, grew steady of limb, with all the thigh-pulling power of their parents, the calves of their little legs already tight as fists. And from the bookkeeping one snow-smelling night, to the drip-drip of tallow, there came the decisive moment when America ...
— The Vertical City • Fannie Hurst

... teachers, editors and politicians together at no financial cost to yourself by ordering booklets at our special rates: six copies, $1.00; twenty-five copies, $3.00, prepaid, and selling them to workers at our retail price, 25 cents for one copy. As we make no profit and do no bookkeeping, ...
— Communism and Christianism - Analyzed and Contrasted from the Marxian and Darwinian Points of View • William Montgomery Brown

... the bank to his (Smith's) credit. The officers of the bank will subtract $100 from Brown's account and add the same amount to Smith's account. No actual money need be touched. It is simply a matter of arithmetic and bookkeeping. Credit has been transferred from Brown to Smith. If all the people of a city kept their money in one central bank there would be no need of a clearing-house. The bookkeepers of the bank would be kept busy transferring credits from one customer to another ...
— Up To Date Business - Home Study Circle Library Series (Volume II.) • Various

... to know the etiquette of how and when and to whom and in what order the visits are to be paid is to be well educated in a matter that assumes the first importance in her life. This is, however, only a detail of bookkeeping and of memory; to pay and receive, or evade, these visits of ceremony is a work which men can admire without the power to imitate; even on the supposition that a woman has nothing else to do, it calls for our humble gratitude and a recognition of the ...
— Baddeck and That Sort of Thing • Charles Dudley Warner

... Mr. Harleston's mamma heard of these revolutionary sentiments she put her foot down. And Master Harley (who had conveniently been dropped a year from Harvard) was sent to learn French bookkeeping in the simpler civilization ...
— Pirate Gold • Frederic Jesup Stimson

... fifty-two years old, and had been in the grocery business since he was fifteen. He had never been to school at all, but had learned bookkeeping, business mathematics, salesmanship, and the wisdom of the market-place from his store, from other merchants, and from the drummers who came every week with their samples and their worldly wisdom. These drummers were, almost to a man, very sincere friends of Mr. Killibrew, and not infrequently ...
— Birthright - A Novel • T.S. Stribling

... always the best statesmen, but we died poor. Having no manual craft, slight bookkeeping, and unlimited capacity for office, we foresaw everything but the humiliation of ourselves, and that we hardly admitted when it had come, so much were we flattered by our philosophic intellects. Our newest amusement is to expound the constitution to them who ...
— The Entailed Hat - Or, Patty Cannon's Times • George Alfred Townsend

... not so great as the preceding statement seems to imply, since for convenience in program making and in bookkeeping many subjects are listed under two or more heads. For example, a subject which runs through two semesters will for administrative reasons appear under two different heads in the above computations. Again, the lecture or textbook work in a subject will usually ...
— College Teaching - Studies in Methods of Teaching in the College • Paul Klapper

... cramped and fettered by poverty. He was conscious of latent powers in himself which were stifled by the difficulties of his existence: he could not take any decisive step. He was never alone. He was a bookkeeping clerk and had to spend his days over purely mechanical work in a room which he had to share with several of his colleagues who were vulgar chattering creatures: they were for ever talking of idiotic things and avenged themselves for the absurdity of their existence ...
— Jean-Christophe Journey's End • Romain Rolland

... although at Squire Bean's invitation he came back the first year for two brief visits at Christmas and Easter, he was little seen in Riverboro, for Mr. Ladd finally found him a place where he could make his vacations profitable and learn bookkeeping ...
— New Chronicles of Rebecca • Kate Douglas Wiggin

... forbidden; even to write them in the book and volume of their brain would have been to charge their memories with an illegitimate if not an impossible burden. Parchment books on a peculiar system with holes in the pages and laces to go through the holes solved the problem of bookkeeping without pen and ink. It is possible that many of the worshippers were tempted to give beyond their means for fear of losing the esteem of the Shammos or Beadle, a potent personage only next in influence to the President ...
— Children of the Ghetto • I. Zangwill

... (the ninth in the school) the girls are taught Roumanian, French and German literature, universal history and geography, drawing from nature and models, designs for embroidery, geometry and perspective, natural history, mineralogy, chemistry, vocal music, needlework, bookkeeping, &c., and in the highest class of all (that for teachers) there are added geology, physiology, cosmography, and Italian, in addition to French and German. The collections and appliances to facilitate instruction in these subjects are excellent, consisting ...
— Roumania Past and Present • James Samuelson

... retail dry-goods business with him, on the corner of Court and Marlborough, now Washington Street. He had no capital, to be sure, but then he wrote a beautiful hand, was very methodical, and had made himself acquainted with bookkeeping, after the Italian method, from Rees's Cyclopaedia. I took the chamber which Mr. Pierpont left, and went into the jobbing business also, with a capital of between two and three hundred—dollars, and a credit amounting to perhaps five hundred more, which enterprise terminated after a ...
— The Atlantic Monthly, Volume 18, No. 110, December, 1866 - A Magazine of Literature, Science, Art, and Politics • Various

... say," he declared. "I ain't particular in want of any one, but I'm getting to find my own bookkeeping a bit hard, especially now that my eyes ain't what they were. Of course it would only be a thirty bob a week job, but I suppose you'd live on that all right, unless you were ...
— The Betrayal • E. Phillips Oppenheim

... himself with the technicalities, as well as with the methods and broad principles of business. He sat up till midnight for many nights in succession, in order to learn from the head bookkeeper the rather scant mysteries of bookkeeping. By observing the gaugers who measured coal barges to determine their contents, he quickly ...
— A Captain in the Ranks - A Romance of Affairs • George Cary Eggleston

... speak thus—I shall be no fatter for it, I presume. I only want just to keep life and soul together, if it can be done. I suppose you could not find me a place, Monsieur Ramel? I would do anything, heavy work if need be, or bookkeeping, if it is desired. I would like bookkeeping better, although it is not my line, because the forge fire, the coal and heat, as you see, affect me there now—he touched his neck—it strangles me and hastens the end too quickly. It is true for that ...
— His Excellency the Minister • Jules Claretie

... child attended a commercial school at Vernon. There he learned orthography and arithmetic. His science was limited to the four rules, and a very superficial knowledge of grammar. Later on, he took lessons in writing and bookkeeping. Madame Raquin began to tremble when advised to send her son to college. She knew he would die if separated from her, and she said the books would kill him. So Camille remained ignorant, and this ignorance seemed to ...
— Therese Raquin • Emile Zola

... a note to Madam, asking her to send me, hereafter, instead of Juliette, and Madam patted my head and said I would be a credit to her, and my wages would be ten dollars a week, from now on. Ten dollars. Major! As much as you earn yourself at that miserable bookkeeping!" ...
— Aunt Jane's Nieces • Edith Van Dyne

... of self-education; but you see it is no mechanical process of mere aggregation. It requires activity of thought—but without that what is any reading but mere passive amusement? And it requires method. I have myself a sort of literary bookkeeping. I keep a day-book, and, at my leisure, I post my literary accounts, bringing together in proper groups the ...
— From Boyhood to Manhood • William M. Thayer

... bitterer day by day. Well-to-do people praised the directors for their firm resolve to keep the company's enormous surplus quite intact. The men said the officers of the company lied: it was an affair of complicated bookkeeping. The brutal fact of it was that the company rested within its legal rights. The unreasonable people were dissatisfied with an eighth of a loaf, while their employers were content with a half. Then there was trouble among the mines, and the state troops were called out. ...
— The Web of Life • Robert Herrick

... heavenly; but Charley finds all this amusing, more's the pity, and leaves me to set things in order. Most ludicrous of all, to me, is his habitual claim that the ranch is paying. I tell him there's an error in his bookkeeping somewhere, but he assures me that his receipts exceeded his expenditures last year—which is quite too incredible. You've no idea how high wages are and ...
— Cavanaugh: Forest Ranger - A Romance of the Mountain West • Hamlin Garland

... plantation from whose books the above records were taken the system of bookkeeping is more than usually careful and the gin account thus forms a separate item so that although all planters charge for the ginning the charge does not ...
— The Negro Farmer • Carl Kelsey

... Mensuration, Trigonometry, Mechanical Philosophy, Geography, Physiology, Zoology, Natural Philosophy, Meteorology, Botany, Chemistry, Geology, Astronomy, Orthography, Reading, Penmanship, English Grammar, History, Bookkeeping, Political Science, Moral Science, Mental Philosophy, Logic, Rhetoric, Evidence of Christianity, ...
— The Continental Monthly, Vol 2, No 6, December 1862 - Devoted to Literature and National Policy • Various

... money lost by Wardlaw & Son, would at once bring old Wardlaw to London, and the affairs of the firm would be investigated, and the son's false system of bookkeeping ...
— Foul Play • Charles Reade

... Lucy Bertram," ejaculated Sampson, "whom by my poor aid you will find perfect in the tongues of France, and Italy, and even of Spain—in reading and writing her vernacular tongue, and in arithmetic and bookkeeping by double and single entry—I say nothing of her talents of shaping, and hemming, and governing a household, which, to give every one their due, she acquired not from me, but from the housekeeper—nor do I take merit for her performance upon stringed instruments, whereunto the ...
— Guy Mannering • Sir Walter Scott

... a school is, some bookkeeping is necessary, and when with the running of the school is combined the management of trade order supplies and receipts the problem becomes very complicated. (See ...
— The Making of a Trade School • Mary Schenck Woolman

... of all power of speech. Three men were standing just outside the long bronze caging that enclosed the bookkeeping-department, and they were looking at him with a directness that was even more pronounced than the stare of utter dismay with which he favoured them. There could be no mistake: they were discussing him—Thomas Bingle! ...
— Mr. Bingle • George Barr McCutcheon

... soul and I sat down and did a bit of bookkeeping. Dinky-Dunk, who'd been watching me out of the corner of his eye, went to the window and said it looked like a storm. And I knew he meant that I was the Medicine Hat it was to come from, for before he'd got ...
— The Prairie Wife • Arthur Stringer

... as a religious inferior. High school brought more work and little play. The unsuccessful father died with bad arteries when Irene was eighteen. He left little beside the mortgaged place; so Irene took up bookkeeping, and before she was twenty had a bank-position which, through her ability and merit and trustworthy conscientiousness, she has held through the years and the vicissitudes, supporting herself and her ...
— Our Nervous Friends - Illustrating the Mastery of Nervousness • Robert S. Carroll

... atonement is a kind of moral bankruptcy. Under its merciful provisions man is allowed the privilege of sinning credit, and whenever he is guilty of a mean action he says, "Charge it." In my judgment, this kind of bookkeeping breeds extravagance in sin. Suppose we had a law in New York that every merchant should give credit to every man who asked it, under pain and penitentiary, and that every man should take the benefit of the bankruptcy statute any ...
— Lectures of Col. R. G. Ingersoll, Volume I • Robert Green Ingersoll

... illustrious men. He received an excellent and extensive education at the university of Gottingeu, and at an academy at Frankfort on the Oder. His first step into the business of life was as a clerk in the mercantile house of Buch, at Hamburg, where he soon made himself master of accounts and bookkeeping, and acquired that perfect command of arithmetic, and habit of bringing every thing, where it is possible, to the test of figures, by which his political and scientific writings are so pre-eminently distinguished. But his disposition ...
— Blackwood's Edinburgh Magazine, Volume 62, Number 361, November, 1845. • Various

... much about bookkeeping, but I guess this will do," observed Johnny, passing over his ...
— Five Thousand an Hour - How Johnny Gamble Won the Heiress • George Randolph Chester

... idled away, though made miserable by the consciousness of accomplishing nothing, had been sufficient to make me master of almost any common branch of study. If, for instance, I had applied myself to the practice of bookkeeping and arithmetic I might now have been an expert in those things; or I might have had the dictionary at my fingers' ends; been a practised, and perhaps an able, writer; a much better printer; or been able to read and write French, Spanish, or any other modern or ancient ...
— Stories of Achievement, Volume IV (of 6) - Authors and Journalists • Various

... schools organized on lines of fantastic extravagance, in which bee-keeping takes the place of Latin, and gardening supersedes mathematics, in which boys play tennis naked to be cured of False Shame, and the numerical exercises called bookkeeping and commercial correspondence are taught to the sons of parents (who can pay a hundred guineas a year), as Commercial Science. The subjects of study in these schools come and go like the ravings of a disordered mind; "Greek History" (in ...
— Mankind in the Making • H. G. Wells

... their weekly earnings. They are thus enabled to dress tastily and just a little bit better than the virtuous girl who works next to them upon the same salary but who does not sell herself for lust. In such places as these I have known of girls who came to the city to study painting, stenography, bookkeeping and other occupations, and who, while ostensibly pursuing their daily labor, are all of the time going to these houses of assignation whenever there is a dollar to be gained which will place them in a position to dress better or go to some place of ...
— Fighting the Traffic in Young Girls - War on the White Slave Trade • Various

... that is acquired in dealing with conditions similar to those in connection with which improvement is sought. Experience in wood-chopping makes one a better chopper but does not necessarily increase his skill in sawing wood. Experience in bookkeeping increases one's ability in that particular, but does not appreciably increase his ability to handle men. Speed and accuracy of judgment secured in inspecting one sort of goods cannot be depended upon, if a different sort of goods ...
— Increasing Efficiency In Business • Walter Dill Scott

... it is important in the bookkeeping of a company to ascertain how much of the return to the stockholders is merely interest on the capital they have themselves invested and how much is true profit, or the net gain which is over and above interest. In business life a distinction ...
— Essentials of Economic Theory - As Applied to Modern Problems of Industry and Public Policy • John Bates Clark

... beauty to a copy-book, or a portfolio of drawings? Would not a teacher be as well employed in teaching the rules of economy, in regard to time and expenses, or in regard to dispensing charity, as in teaching double, or single entry in bookkeeping? Are not the principles that should guide in constructing a house, and in warming and ventilating it properly, as important to young girls as the principles of the Athenian Commonwealth, or the rules of Roman tactics? Is it not as important that children should be ...
— A Treatise on Domestic Economy - For the Use of Young Ladies at Home and at School • Catherine Esther Beecher

... national borders, or it justified Canning's contention that it was in retaliation for the "Leopard's" action. His further plea, that it must therefore be taken into the account in determining the reparation due, was pettifogging, reducing a question of insult and amends to one of debit and credit bookkeeping; but the American claim that the step was necessary to internal quiet was puerile, and its precipitancy ...
— Sea Power in its Relations to the War of 1812 - Volume 1 • Alfred Thayer Mahan

... bookkeeping and arithmetic," he observed. "I want to get out and get to work, though. That's ...
— The Financier • Theodore Dreiser

... lease very reasonable; and my goodman being well eddyeated, and much thought of, and never being tempted to drink, now that he had a missis to keep him in order, had a many little things put into his way. He could help to measure timber, and knew about draining, and he got some bookkeeping from the farmers about; and we kept cows and pigs and poultry, and so we did very well, specially as the Lord was merciful and sent ...
— Kenelm Chillingly, Complete • Edward Bulwer-Lytton

... ever of a young head on old shoulders, the old ladies no longer paused at the bureau to exchange the news with Madame or even with her black-haired bookkeeping daughter. No more lounging against the newel under the carved torch-bearer, while the journalist of the fourth floor spat at the Dreyfusites, and the poet of the entresol threw versified vitriol at perfidious Albion. For ...
— The Grey Wig: Stories and Novelettes • Israel Zangwill

... particularly tactful; but she's been on committees as regularly as clockwork all through her course, and she's learned when to pull and when to push, and when to sit back and make the rest push. It's a thing any one can learn, like French or bookkeeping or how to make sugar-cookies. I hate it myself, but I don't ...
— Betty Wales Senior • Margaret Warde

... been allowed to continue their efforts unmolested, the history of the Baltimore and Ohio in the next decade might have been very different. But the original controlling interests, the Garrett family, still held the balance of power. As the bad bookkeeping and other irregularities of the past naturally reflected on the Garretts, it was their interest to suppress further investigation as far as possible; and their antagonistic attitude toward the policy adopted by the new Spencer management was seen in the annual election of directors in November, ...
— The Railroad Builders - A Chronicle of the Welding of the States, Volume 38 in The - Chronicles of America Series • John Moody

... were the trade reports of the producers, of the associations as well as of the comparatively few isolated producers. Of the former, as being by far the more important and by their very nature compelled to adopt a careful system of bookkeeping, a great deal was required—in fact the full disclosure of all their proceedings. Gross returns, expenses, net returns, purchases and sales, amount of labour, disposal of the net returns,—all must be published in detail, and, according ...
— Freeland - A Social Anticipation • Theodor Hertzka

... called you a damned fool if you hadn't," said Langton equably. "She's your wife, hang it all: and I'll lay you five pounds you'll return to find her with hair dishevelled over your monstrous careless bookkeeping. My dear Noll, a woman—a good woman—is never completely happy till convinced that she, and only she, has saved the man she loves from ruin; and, what's more, she's a fool if she ...
— Lady Good-for-Nothing • A. T. Quiller-Couch

... be a far better arrangement for them to leave school and go into the cotton mills where their father had worked for so many years. Ever so many of the boys and girls they knew worked there. Why should they remain in the High School struggling with algebra, geometry, history, Latin, English and bookkeeping when they might be earning money? It seemed senseless. Certainly the family needed money badly enough. Were there not always endless pairs of shoes to be bought? Caps, mittens, suits, stockings, and underclothing to purchase; not to mention food and groceries? And ...
— Carl and the Cotton Gin • Sara Ware Bassett

... facts. We come now to the account of the phenomena that attended his temporary disappearance from the world. It appears that in the Sussexville Proprietary School, Plattner not only discharged the duties of Modern Languages Master, but also taught chemistry, commercial geography, bookkeeping, shorthand, drawing, and any other additional subject to which the changing fancies of the boys' parents might direct attention. He knew little or nothing of these various subjects, but in secondary as distinguished from Board ...
— The Country of the Blind, And Other Stories • H. G. Wells

... chair, mopping his face. "Oh, no, nothing wrong; but I'm afraid I've made a little mistake. I'm not a good business man—not systematic—though I worry along. Like the young wife's bookkeeping—'Received fifty dollars from John—spent it all.' Fact is, I never entirely got over the days when a very short memory was enough to keep track of all my transactions. Always forgetting to fill out my stubs," he explained. "So I don't remember what ...
— The Desire of the Moth; and The Come On • Eugene Manlove Rhodes



Words linked to "Bookkeeping" :   single entry, clerking, accountancy, double entry, double-entry bookkeeping



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