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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



... city 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 ...
— The Condition and Tendencies of Technical Education in Germany • Arthur Henry Chamberlain

... 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

... 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

... forget that," he said. "I must confess, however, that it has raised another question to my mind. How long is it since your bookkeeping system was ...
— Mary Minds Her Business • George Weston

... 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

... Church bookkeeping ought to be taught in the Theological Seminary. But if the pastor himself is not a good bookkeeper, almost every congregation has young men or young women who are experts in this art, who could render good service to the church by keeping its ...
— The Lutherans of New York - Their Story and Their Problems • George Wenner

... if I were twenty-one, study the art of life. It is good to know arithmetic and geography and bookkeeping and all practical matters, but it is better to know how to live, how to spend your day so that at the end of it you shall be content, how to spend your life so that you feel it has been ...
— 21 • Frank Crane

... 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 ...
— Russell H. Conwell • Agnes Rush Burr

... them. This man, who was intelligent and longed with all his might to finish his education, was 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 ...
— Jean-Christophe Journey's End • Romain Rolland

... upon a careful examination and appraisement of your own moral and religious character. You durst not, for you are afraid that it would turn out badly. So, like some insolvent who has not the courage to face the facts, you take refuge in defective bookkeeping, and think that that is as good as being solvent. Then you have far too low a standard, and one of the main reasons why you have so low a standard is just because the sins that you do have dulled your consciences, and ...
— Expositions Of Holy Scripture - Volume I: St. Luke, Chaps. I to XII • Alexander Maclaren

... 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

... The most thorough, practical and progressive schools of the kind in the world, and the best patronized ones in the South. Indorsed by bankers, merchants, ministers and others. Four weeks in bookkeeping with us are equal to twelve weeks by the old plan. J. F. Draughon, President, is author of Draughon's New System of Bookkeeping, "Double ...
— Gov. Bob. Taylor's Tales • Robert L. Taylor

... balancing debts between countries, without 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 ...
— EARLY EUROPEAN HISTORY • HUTTON WEBSTER

... 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 ...
— When Egypt Went Broke • Holman Day

... been a good accountant, for I studied mathematics long enough; but I took little interest in figures, and now, although I was for many months, while at school, pretending to study bookkeeping, I am utterly incapable of taking charge of a set ...
— Tiger and Tom and Other Stories for Boys • Various

... hundred thousand,' said Joseph bitterly, 'when it was in my hands. But then there came a Scotsman—it is supposed he had a certain talent—it was entirely directed to bookkeeping—no accountant in London could understand a word of any of his books; and then there was Morris, who is perfectly incompetent. And now it is worth very little. Morris tried to sell it last year; and Pogram and ...
— The Wrong Box • Robert Louis Stevenson and Lloyd Osbourne

... she could not get him to discuss the matter, and saw that she must think out alone some method of bookkeeping which would be fair to them both, and would establish a record for future use. Ultimately she transferred her own money, less her private expenditures during the winter, to a separate account, to be used for all her personal expenses. The ...
— The Nest Builder • Beatrice Forbes-Robertson Hale

... to send me to college, it seemed best at sixteen that I should leave the high school in which I had nearly completed the course and go into a commercial college in Cleveland for a few months. They taught bookkeeping and some of the fundamental principles of commercial transactions. This training, though it lasted only a few months, was very valuable to me. But how to get a job—that was the question. I tramped the streets for days and weeks, asking merchants and storekeepers if they didn't want ...
— Random Reminiscences of Men and Events • John D. Rockefeller

... to copy all 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 ...
— Misalliance • George Bernard Shaw

... the past few weeks in many places and before many audiences the gospel of international fraternization. I know there are many incredulous; there are many who think practical considerations alone rule the efforts of men—profit in trade, the almighty dollar, the balance of bookkeeping, or the checks in the counting house. There are many who think that this is all there is to life, and that he is an idle dreamer and an insincere orator who talks of the constancy of international friendship, ...
— Latin America and the United States - Addresses by Elihu Root • Elihu Root

... Now ain't that a coinstidance! For why you think I should have this room empty if not my own baby daughter is in Europe with her voice! For three years already, with her gone, miss, and my husband's daughter down to her bookkeeping all day, as I tell him, it's like my heart will burst ...
— Star-Dust • Fannie Hurst

... 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

... Alton, "you will by and by, and I'm going to buy three or four new saw-fixings to-day. You don't know anything about bookkeeping, Charley?" ...
— Alton of Somasco • Harold Bindloss

... I are to learn that Providence makes no mistakes in the bookkeeping. As we pull on the oar, so often lashed by grim necessity, every honest effort is laid up at compound interest in the bank account of strength. Sooner or later the time comes when we need every ounce. Sooner or later our chariot race is ...
— The University of Hard Knocks • Ralph Parlette

... 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 ...
— Little Journeys To the Homes of the Great, Volume 3 (of 14) • Elbert Hubbard

... classes in Carthage; while Ollie—who took first prizes till even the goody-goody boys hated her—stayed at home. She had dreamed of being a teacher in the High, but she never mentioned it, and she studied bookkeeping and stenography in the business college so that she could ...
— In a Little Town • Rupert Hughes

... the 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

... rises to each difficulty 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 should ...
— Roden's Corner • Henry Seton Merriman

... for the most part, privately owned and have grown up from small beginnings. The owners are business men such as you meet in other industries. They employ the best talent available in each department. They try to get young bank employees to handle bookkeeping and finances. Surely the man on the ticket wagon must be a wizard to handle the volume of business done within the limited time; and the boss canvasman, to lay out and erect a circus city in two hours, must know his men and property in ...
— David Lannarck, Midget - An Adventure Story • George S. Harney

... 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

... would be the 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 ...
— Brook Farm • John Thomas Codman

... 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 ...
— Democracy and Education • John Dewey

... Brother Susag has the victory!" And three days later I received a letter from Doctor Tumbleson giving us the good news that on the eighth day of April the nurse went to take food to my brother and found him perfectly well in mind and body. And that he was doing bookkeeping for the institution and could come home any time only for the customary red tape it would take a few days before he could come. In a short time he was home ...
— Personal Experiences of S. O. Susag • S. O. Susag

... 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 or elementary schools, knowledge in the teacher is, ...
— The Country of the Blind, And Other Stories • H. G. Wells

... Juliette ever made it. Indeed, she wrote 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

... 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 ...
— Lights and Shadows of New York Life - or, the Sights and Sensations of the Great City • James D. McCabe

... did—better—to a dollar. He knew how their accounts were distributed; from what section they drew the most business; who sent poor produce and good—the varying prices for a year told that. To satisfy himself he ran back over certain accounts in the ledger, verifying his suspicions. Bookkeeping did not interest him except as a record, a demonstration of a firm's life. He knew he would not do this long. Something else would happen; but he saw instantly what the grain and commission business was—every detail of it. He saw where, for want of greater activity in ...
— The Financier • Theodore Dreiser

... the Hotel Crillon for the 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

... 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

... cash book, pass book; journal; debtor and creditor account, cash account, running account; account current; balance, balance sheet; compte rendu [Fr.], account settled, acquit, assets, expenditure, liabilities, outstanding accounts; profit and loss account, profit and loss statement, receipts. bookkeeping, accounting, double entry bookkeeping, reckoning. audit. [person who keeps accounts] accountant, auditor, actuary, bookkeeper, bean counter [Sarc.]; financier &c 801; accounting party; chartered accountant, certified accountant; accounting firm, auditing firm. ...
— Roget's Thesaurus of English Words and Phrases: Body • Roget

... a 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 ...
— The Desire of the Moth; and The Come On • Eugene Manlove Rhodes

... another; you merge one line with another or with the whole; you create holding companies; and at every change you recapitalize. Your million dollars is turned into five or ten or twenty millions, in order that multiplied dividends taken from the public may drop into private pockets. Every bit of bookkeeping meant for the public eye is a mass of jugglery. If you are frightened by the challenge of an indignant public, the most important records are destroyed. Surplus funds belonging to the stockholders are freely loaned to personal friends or put to ...
— The Conflict between Private Monopoly and Good Citizenship • John Graham Brooks

... 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 ...
— Freeland - A Social Anticipation • Theodor Hertzka

... 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 reason why the thing should not have gone on practically forever, Miller and everybody ...
— True Stories of Crime From the District Attorney's Office • Arthur Train

... once, and forever, and go into the jobbing and 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 few months, not ...
— The Atlantic Monthly, Volume 18, No. 110, December, 1866 - A Magazine of Literature, Science, Art, and Politics • Various

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

... Miss 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 ...
— Guy Mannering • Sir Walter Scott

... to the 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 and shopmen a slowly taking the best places even in England; ...
— Youth: Its Education, Regimen, and Hygiene • G. Stanley Hall

... habits of accuracy and care are not formed. The record of this should be written down, even if done very simply and without special form, and later, as the child grows older, more conventional forms of bookkeeping should be required. ...
— The Etiquette of To-day • Edith B. Ordway

... Kolderup desired the 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 ...
— Godfrey Morgan - A Californian Mystery • Jules Verne

... and the Coptic in Egypt. Theophanes (758-818 A.D.), Chronographia, Scriptores Historiae Byzantinae, Vol. XXXIX, Bonnae, 1839, p. 575, relates that in 699 A.D. the caliph Wal[i]d forbade the use of the Greek language in the bookkeeping of the treasury of the caliphate, but permitted the use of the Greek alphabetic numerals, since the Arabs had no convenient number notation: [Greek: kai ekoluse graphesthai Hellenisti tous demosious ton logothesion kodikas, ...
— The Hindu-Arabic Numerals • David Eugene Smith

... 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 ...
— Branded • Francis Lynde

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

... which suggest even a remote parallel. There 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 from Ireland, ...
— The Framework of Home Rule • Erskine Childers

... 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

... Architecture, 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 ...
— Birds Illustrated by Color Photograph [March 1897] - A Monthly Serial designed to Promote Knowledge of Bird-Life • Various

... 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 west somewhere. Occasionally when work picked up again ...
— One Way Out - A Middle-class New-Englander Emigrates to America • William Carleton

... "A matter of bookkeeping?" Charnock suggested. "Much depends on how you charge up your costs, and one understands that doing it cleverly leads to promotion. The worst is when you come ...
— The Girl From Keller's - Sadie's Conquest • Harold Bindloss

... 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 at ...
— New Chronicles of Rebecca • Kate Douglas Wiggin

... 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 bodies of farmers who, ...
— Ireland In The New Century • Horace Plunkett

... 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 time. But he did not see how to ...
— The Prisoner • Alice Brown

... popularity winning for him afterwards the position of Postmaster and agent for Wells Fargo & Company at Crescent Mills. But he was young and restless, like so many of us have been, in one way or another, and two years are a long time. After running a stage line, doing a little bookkeeping and a few other odd jobs of the kind, he came to Reno and settled down for another two years to study at the University. And so on. The scene kept changing with kaleidoscopic rapidity until finally he found a congenial position in the Washoe ...
— Reno - A Book of Short Stories and Information • Lilyan Stratton

... 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 us ...
— Kenelm Chillingly, Complete • Edward Bulwer-Lytton

... negress in the factory. She worked in a corner quite by herself and attended to menial jobs, such as sweeping and picking up scraps. A great many of the girls and boys took correspondence courses in stenography, drawing, bookkeeping, illustrating, etc., etc. The purely mechanical work of the mill does not satisfy them. They are restless and ambitious, exactly the material with which to form schools of industrial art, the class of hand-workers of ...
— The Woman Who Toils - Being the Experiences of Two Gentlewomen as Factory Girls • Mrs. John Van Vorst and Marie Van Vorst

... "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 in any ...
— The Education Of The Negro Prior To 1861 • Carter Godwin Woodson

... and that Brown gives Smith his cheque for $100 and Smith deposits it in 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 ...
— Up To Date Business - Home Study Circle Library Series (Volume II.) • Various

... 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 occupy an ...
— The Canadian Girl at Work - A Book of Vocational Guidance • Marjory MacMurchy

... provided instruction in religion, ethics, German, French, Latin, mathematics, drawing, history, geography, mechanics, architecture, and a knowledge of nature and of the human body. Classes were organized in architecture, agriculture, bookkeeping, manufacturing, and mining. The school prospered from the first, and in time became the "Royal Realschule" of Berlin. In answer to a growing demand for advanced education for that constantly increasing number of youths destined for the trades or a mercantile ...
— THE HISTORY OF EDUCATION • ELLWOOD P. CUBBERLEY

... 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 ...
— Fire Mountain - A Thrilling Sea Story • Norman Springer

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

... "Italian bookkeeping," said the gentleman of the gray whiskers ironically. "You may keep your books as you like, but if they spoil everything for you, there won't ...
— Anna Karenina • Leo Tolstoy

... bookkeeping as thorough and complete as that of any business concern. Each item of receipts or expense appears in its proper place, where it can be found without delay. The different departments of the work are classified and separated so that a broad and comprehensive knowledge of the work ...
— The American Missionary, Volume 42, No. 12, December, 1888 • Various

... at a pinch, and in confidence, it may concede the existence of diplomatic secret agents. But there is no such thing as the Trade. Not at all. The funds which members of the Trade expend are derived by very devious bookkeeping from the appropriations allotted to an otherwise honestly conducted Department ...
— Astounding Stories of Super-Science, May, 1930 • Various

... wages 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 ...
— The Airlords of Han • Philip Francis Nowlan

... 'em some day in that office that I can pick the winners for myself, as well as for the other fellow. Believe me, Unger hasn't raised me to fifty a week for my fancy bookkeeping, and he knows it, and, what's more, he knows I know ...
— Gaslight Sonatas • Fannie Hurst

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

... plantations continued 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 ownership in 1900, within the slave area, 149,000 farms, averaging 55 ...
— The New Nation • Frederic L. Paxson

... all amount 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

... Vegetarianism discussed. A mixed diet the most reasonable. How to eat. Liquids at meals. When to eat. The no breakfast plan. The effects of alcohol, tea and coffee. Improper habits of eating. The influence of mind upon digestion. The advantages of regularity. Nature's bookkeeping. ...
— The Royal Road to Health • Chas. A. Tyrrell

... a door with a copper plate bearing the announcement "M. Joyeuse, Expert in Bookkeeping," the doctor heard a sound of fresh laughter, of young people's chatter, and of romping steps, which accompanied him to the floor ...
— The Nabob • Alphonse Daudet

... that it is not of you that I 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 I ...
— His Excellency the Minister • Jules Claretie

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

... difficult," said Michael, "if only you learn to keep order in your thoughts. It all depends on order and exactness, on a careful double bookkeeping. Every good business man has a private bank-account which has nothing to do with the business. In the same way we must learn to keep our private thoughts out of the business. That ...
— The Bride of Dreams • Frederik van Eeden

... 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 briefing letters; ...
— Messages and Papers of Rutherford B. Hayes - A Compilation of the Messages and Papers of the Presidents • James D. Richardson

... While most of the loyal, able-bodied men were fighting for their country's safety, you were steadily drawing on the bank account in the pretence of using it for the store. Nobody can find from your bookkeeping how matters were in ...
— The Price of the Prairie - A Story of Kansas • Margaret Hill McCarter

... 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 occurred and needs correction. Credit ...
— Burroughs' Encyclopaedia of Astounding Facts and Useful Information, 1889 • Barkham Burroughs

... baking, 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

... literature, composition, spelling, mathematics, geography, history and science of the seventh and eighth grades is supplemented by social dancing, physical training and music in all of these courses; and in addition for the Commercial Course by typewriting, shorthand, bookkeeping, business arithmetic and designing; for the Practical Arts Course, by drawing, designing, printing, making and repairing; for the Household Arts Course, by cooking, sewing, homekeeping and household arts; and for the Literary Course, by half-time in modern ...
— The New Education - A Review of Progressive Educational Movements of the Day (1915) • Scott Nearing

... 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, or position, ...
— Saturday's Child • Kathleen Norris

... Virginians were 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 ...
— The Entailed Hat - Or, Patty Cannon's Times • George Alfred Townsend

... chatter trickled into the powerful but slowly spoken insistence of Mrs. Kollander's talk and was lost and swept finally into silence. After supper Grant retired to a book from the Sea-side Library, borrowed of Mr. Brotherton from stock—"Sesame and Lilies" was its title. Jasper plunged into his bookkeeping studies and by the wood stove in the sitting-room Rhoda Kollander held her levee ...
— In the Heart of a Fool • William Allen White

... to say—to a boy, for I was scarcely more than that. And yet, looking back at it now, I am much more disposed to smile and forgive than I was then. My bookkeeping must have been a trial to his orderly, pigeon-holed soul. Why in the world he and his partner put up with it so long is a miracle. When, after my first novel appeared, he wrote me to say that the consciousness of having had a part, small though it might be, in training ...
— Kent Knowles: Quahaug • Joseph C. Lincoln

... the only reason he was not now with her was solely a detail of bookkeeping. It was a matter of such fundamental inconsequence as the amount of his salary. He was separated from her by ...
— The Wall Street Girl • Frederick Orin Bartlett

... of the pair spending their evenings in shorthand schools and polytechnic classes, learning bookkeeping and typewriting with incipient junior clerks, male and female, from the elementary schools, let me not dwell. There were even classes at the London School of Economics, and a humble personal appeal to the director of that institution to recommend a course ...
— Pygmalion • George Bernard Shaw

... $2,000 in interest by 1920, at which time the owner gets his original thousand back again to be re-invested so long as he and his descendants care to do so. The dollar, invested in the business of the steel corporation, by the technical processes of bookkeeping, is constantly renewed. Not only does it pay a return to the owner, but literally, ...
— The American Empire • Scott Nearing

... week, in 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 ...
— The Nabob, Volume 1 (of 2) • Alphonse Daudet

... service. A 4 is for the under-aged. B categories are for base service, and C is for home service. C 3 was for clerical duty, and as I was not likely to become efficient again as a soldier, it looked like some kind of bookkeeping for me for the ...
— A Yankee in the Trenches • R. Derby Holmes

... stairway, and, above this rather bleak and dark aperture, a sign-board displayed in begrimed gilt letters the information that Frincke's Business College occupied the upper floors of the building. Furthermore, Frincke here publicly offered "personal instruction and training in practical mathematics, bookkeeping, and all branches of the business life, ...
— Alice Adams • Booth Tarkington

... and make 'reasonable 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 need some, wire. What ...
— A Canadian Bankclerk • J. P. Buschlen

... colonial real fuerte came to be equivalent to 2 1/2 reales vellon. The evident intention was to have one common nominal basis (peso and duro), but subdivided in a manner to limit the currency of the colonial coinage to its own locality. With pesos, reales, cuartos, maravedis, and ounces of gold, bookkeeping was somewhat complicated; however, the Government accounts were rendered easy by a decree dated January 17, 1857, which fixed pesos and cents for official reckoning. Merchants then adopted this standard. Up to 1860 gold was so abundant that as much as 10 per cent, was paid to exchange ...
— The Philippine Islands • John Foreman

... theory, the interpretation of our real attitudes, in short teleological knowledge, alone can account for the value and right of phenomenalistic psychology and it thus seems unfair to raise the objection of 'double bookkeeping.' These two aspects of inner life are not ultimately independent and exclusive; the subjective purposes of real life necessarily demand the labors of objectivistic psychology. The last word is thus not dualistic but ...
— Harvard Psychological Studies, Volume 1 • Various

... 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 ...
— Driven Back to Eden • E. P. Roe

... And what are we going to do, those few weeks? I thought there was a catch in it, somewhere. [He gets up and stretches himself.] Well, here's a free-born Englishman, able to conduct correspondence in three languages, bookkeeping by double entry, twelve years' experience—and all he's allowed to do is to starve. ...
— Five Little Plays • Alfred Sutro

... growing plumper now, thriving continuously in her new lines of work, kept the hotel under her immediate management, and did bookkeeping for the whole concern. New Union Home ran itself, and articles were written about it in magazines; so that here and there in other cities similar clubs were started, with varying success. The restaurant was increasingly popular; Diantha's cooks were highly skilled and handsomely paid, and ...
— The Forerunner, Volume 1 (1909-1910) • Charlotte Perkins Gilman

... 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 than the credit grocer who makes free deliveries ...
— Woman's Institute Library of Cookery, Vol. 5 • Woman's Institute of Domestic Arts and Sciences

... 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 ...
— The Philistines • Arlo Bates

... financial progress of the enterprise, its profit or loss; and thirdly, they are to furnish statistical data to assist the management in its interminable battle to reduce expenses and increase revenue, and to enable the owner to determine the efficiency of his administrators. Bookkeeping per se is no part of this discussion. The fundamental purpose of that art is to cover the first two objects, and, as such, does not differ from its ...
— Principles of Mining - Valuation, Organization and Administration • Herbert C. Hoover

... 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. ...
— The Sequel of Appomattox - A Chronicle of the Reunion of the States, Volume 32 In The - Chronicles Of America Series • Walter Lynwood Fleming

... 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 he ...
— The Second Generation • David Graham Phillips

... get the knack of it; but I like it and can do pretty good work now. Here are some of my cards and a little flourishing work, and this is what I am doing now"—showing Carl a set of books on which he had been at work in his bookkeeping. ...
— Under Fire - A Tale of New England Village Life • Frank A. Munsey

... 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, cash should accompany ...
— Communism and Christianism - Analyzed and Contrasted from the Marxian and Darwinian Points of View • William Montgomery Brown

... to 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 ...
— History of the American Negro in the Great World War • W. Allison Sweeney

... anything in my power to oblige him, or to make his stay in Carlsbad pleasant," I let him have the money on your account, to which I have written the cashier to charge it. Of course, I hope Clarence will pay you back, but I think you will save bookkeeping by charging it off to experience. I've usually found that these quick, glad borrowers are slow, sad payers. And when a fellow tells you that it hurts him to have to borrow, you can bet that the thought of having to pay is going ...
— Old Gorgon Graham - More Letters from a Self-Made Merchant to His Son • George Horace Lorimer

... with English pounds and pence that you gained with the help of British wits and British freedom. You have contributed to charities, yes, and handsomely, too, but not entirely without the sweet usages of advertisement. You have not hidden that part of your bookkeeping from the public. ...
— The Cup of Fury - A Novel of Cities and Shipyards • Rupert Hughes

... in the school treasury bothered him more than he was willing to admit. It was, of course, quite possible for him to repair the error—for he was convinced an error in the March Hare's bookkeeping had caused the shortage. A bill of a hundred dollars must have been paid and not recorded. Melville Carter had never had actual experience in keeping accounts, therefore was it so surprising that he had inadvertently made a mistake? Perhaps he was not so capable of handling ...
— Paul and the Printing Press • Sara Ware Bassett

... headache, indigestion, weariness of life and many other complaints. It is perfectly proper to complain of headache, but it is a humiliation to say that you have chosen wrongly in marriage, or that you are essentially polygamous, or that an eight-hour day of work at clerking or bookkeeping disgusts and bores you. People complain of that which is proper and allows them to maintain self-respect, but they hide that which may lower them in the eyes of others. Gain their confidence, show that ...
— The Foundations of Personality • Abraham Myerson

... bookkeeper. Only 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 ...
— Baddeck and That Sort of Thing • Charles Dudley Warner

... 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 into a ...
— Abe and Mawruss - Being Further Adventures of Potash and Perlmutter • Montague Glass

... commenced to dominate the business. He attended an efficiency congress and came home with a collection of newfangled ideas that eliminated from the office all the joy and contentment old Cappy Ricks had been a life-time installing. He inaugurated card systems and short cuts in bookkeeping that drove Cappy to the verge of insanity, because he could never go to the books himself and find out anything about his own business. He had to ask Mr. Skinner—which made Skinner an ...
— Cappy Ricks • Peter B. Kyne

... 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 ...
— On the Stairs • Henry B. Fuller

... 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 president, cashier, ...
— Dear Enemy • Jean Webster

... (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

... like manner 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

... make, and I took much pains to obtain accurate information, it appeared that much is attempted, but very little beyond reading, writing, and bookkeeping, is thoroughly acquired. Were we to read a prospectus of the system pursued in any of our public schools and that of a first-rate seminary in America, we should be struck by the confined scholastic routine of the former, when compared to the varied and expansive scope of the ...
— Domestic Manners of the Americans • Fanny Trollope

... 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 ...
— Paul Kelver • Jerome Klapka, AKA Jerome K. Jerome

... don't mean anything bad, mother dear. I know the governor's life is an open book—a ledger, if you like, kept in the best bookkeeping hand, and always ready for inspection—every page correct, and showing a handsome balance. But isn't it a mistake not to allow us to make our own mistakes, to learn for ourselves, to live our own lives? Must we be always working for 'the balance,' in one thing or another? I want to be myself—to ...
— The Mansion • Henry Van Dyke

... 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 ...
— The Long Day - The Story of a New York Working Girl As Told by Herself • Dorothy Richardson

... use of language and dialects, other than Russian, in the proceedings of private societies, or in teaching in all kinds of private educational institutions, and in commercial bookkeeping. ...
— Bolshevism - The Enemy of Political and Industrial Democracy • John Spargo

... Latin-Gymnasier, or classical schools, at which students are prepared for the university, and Real-Gymnasier, or technical schools, in which they are taught English, mathematics, the natural and applied sciences, bookkeeping, stenography, and other branches that will fit them for commercial or industrial pursuits. There are also twelve cathedral schools, one for each ecclesiastical diocese, which were founded in the middle ages, and are supported ...
— Norwegian Life • Ethlyn T. Clough

... young women who were engaged the greater part of every day in teaching, stenography, bookkeeping, etc., gave every hour that could be spared to the work at headquarters, a free will offering. Among those who deserve special mention are Misses Mary, Louise and Sarah Donnelly, Mary Gorham, Clara Schlingheyde, Effie Scott Vance, Evelyn Grove, Mrs. N. W. Palmer, Winifred and Marguerite ...
— The History of Woman Suffrage, Volume IV • Various

... of system was wonderful; he was a keen observer and had a remarkable memory; he seemed to do very little in the way of bookkeeping, but his mind was carefully pigeon-holed and ...
— Football Days - Memories of the Game and of the Men behind the Ball • William H. Edwards

... says that they are splendid girls," Owen said, bashfully eager, "just the kind that go in for trained nursing, you know, or stenography, or bookkeeping." ...
— The Treasure • Kathleen Norris

... floor of nearly every building in Chinatown was occupied by a store or market. Most of the goods sold were imported from China. In every store there was but one clerk who could talk fair English but the bookkeeping was done in Chinese and money was counted in Chinese fashion. In the botanic stores dried snakes and toads were sold for use in compounding potions to drive away evil spirits and baskets of ginseng roots were displayed in the windows. The clothing stores handled Chinese goods exclusively and in ...
— Complete Story of the San Francisco Horror • Richard Linthicum

... there grows a fine crop of Quack Schools; 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 an hour or so a week for a term) is ...
— Mankind in the Making • H. G. Wells

... not qualified to manage it. In a crisis, he may give a helping hand, win the support of an assembly or a mob, direct, high-handedly and for a few weeks, an executive committee. But regular, persistent labor is repugnant to him; he is not made for bookkeeping,[3174] for paper and administrative work. Never, like Robespierre and Billaud can he attend to both official and police duties at the same time, carefully reading minute daily reports, annotating mortuary lists, extemporizing ornate abstractions, ...
— The Origins of Contemporary France, Volume 4 (of 6) - The French Revolution, Volume 3 (of 3) • Hippolyte A. Taine

... of the external part of the campaign; he knew nothing of bookkeeping or administration, but simply threw himself into the fight. Even as a child of eight he had been faced with the problem of mastering life by his own means, and he had accomplished it, and this he profited by now. ...
— Pelle the Conqueror, Complete • Martin Andersen Nexo

... pair of watchful eyes is observing every motion and chronicling every act. Some fatal morning the reckoning comes. He may be a bank teller, and he is requested by the board of directors to show his books and give an account of the situation and prospects of the bank. Despite his proficiency in bookkeeping, he will be unable to figure up and cover the money he has squandered in gambling houses, on the street, or at the race-course. "Crimine ab uno disce omnes," says Virgil. From a single offense you may gather ...
— Danger! A True History of a Great City's Wiles and Temptations • William Howe

... of totals are net, and show at the end of each deal the exact status of the rubber. It is also possible, when the above method is employed, to further reduce the amount of bookkeeping by making only one entry whenever one pair scores honors and the other a penalty. This method could have been employed above, deal 3 of game 1, by merely entering 70 under "Our Score" Honors, and also in deal 2 of game 3, by entering 64 ...
— Auction of To-day • Milton C. Work

... the higher business acumen that goes to the proper conduct of affairs. It was said of Gladstone that he was the greatest Chancellor of the Exchequer England ever saw, but that as a retail merchant he would soon have ruined himself by his bookkeeping. ...
— Edison, His Life and Inventions • Frank Lewis Dyer and Thomas Commerford Martin

... 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 then ...
— Carl and the Cotton Gin • Sara Ware Bassett

... controller, almost the owner, of everything it owns. He is as sacred in his financial as in his religious absolutism. He is accountable to no one, The Church auditors, whom he appoints, concern themselves merely with the details of bookkeeping. The millions of dollars that are paid to him, by the people in tithes, are used by him as he sees fit to use them; and the annual contributors to this "common fund" would no more question his administration of it than they would ...
— Under the Prophet in Utah - The National Menace of a Political Priestcraft • Frank J. Cannon and Harvey J. O'Higgins

... five years 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, a man having a private business of his, own, ...
— Consumers' Cooperative Societies in New York State • The Consumers' League of New York

... hours of freedom. But Mortimer is not only positively terrified they'll find it out, but he is as obstinate over it as—well, as that kind of man always is. He's looking about, and I fancy my fate is stenography or bookkeeping: I took a course at a business college shortly before my mother died. I don't know that he'd like that much better; he hinted that I might be a librarian in a small town. But I'll be hanged ...
— The Sisters-In-Law • Gertrude Atherton

... succeeded in collecting the full amount of the rents from her tenants. I suppose that made the bookkeeping complicated, which must have been wearing on her nerves; and hence her temper. We lived, on Dover Street, in fear of her temper. Saturday had a distinct quality about it, derived from the imminence of Mrs. Hutch's visit. ...
— The Promised Land • Mary Antin

... You pay them a fixed wage. You charge them for everything you give them, and deduct that from their wages. It will mean considerable extra bookkeeping, but outside of that I believe you'll find that things will go along much as they ...
— A Slave is a Slave • Henry Beam Piper

... 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 proposed to use no little influence in ...
— Without a Home • E. P. Roe

... provide to meet the special requirements of the service. The clerk-copyist examination shall not include more than the following subjects: Orthography, copying, penmanship, arithmetic (fundamental rules, fractions, percentage, interest, and discount), elements of bookkeeping and accounts, elements of the English language, letter writing, elements of the geography, history, and government ...
— Compilation of the Messages and Papers of the Presidents - Volume 8, Section 2 (of 2): Grover Cleveland • Grover Cleveland

... me too highly, General," I replied. "I don't know any more about law than a Government mule knows about bookkeeping." "That doesn't make any difference," he said. "I know you will make a good squire. You accompany Mr. Woodin and Mr. Snell to North Platte in my private ambulance. They will go on your bond, and you will be appointed ...
— An Autobiography of Buffalo Bill (Colonel W. F. Cody) • Buffalo Bill (William Frederick Cody)

... 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

... time he was bookkeeper for Thomas Reid's Globe Mills. He advanced slowly, because he lacked real trading talent; but he was learning all about the handling of goods, from purchase to final delivery; and when he quit bookkeeping for the old Globe Mills, and began to build his patent roaster, he could advise clients reliably ...
— All About Coffee • William H. Ukers

... and that is how it happened that Helen May let herself in for the hardest piece of work she had ever attempted since she sold gloves at Bullocks' all day and attended night school all the evening, learning shorthand and typewriting and bookkeeping, and permitting the white plague to fasten itself upon her while she bent ...
— Starr, of the Desert • B. M Bower

... England's order and routine seem 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 ...
— Cavanaugh: Forest Ranger - A Romance of the Mountain West • Hamlin Garland

... 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 appeared, warned apparently by some sort of devilish ...
— The Portygee • Joseph Crosby Lincoln

... your 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

... 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, correspondence, ...
— Scientific American, Volume XLIII., No. 25, December 18, 1880 • Various

... 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 ...
— The Four Horsemen of the Apocalypse • Vicente Blasco Ibanez

... San Francisco for ten days. He had planned to stay three weeks, but finding his business consummated in less time, he returned to Sequoia unexpectedly. Moira was standing at the tall bookkeeping desk, her beautiful dark head bent over the ledger, when he entered the office and set his suitcase in ...
— The Valley of the Giants • Peter B. Kyne

... I have learned of the splendid work which you are doing in placing colored men in touch with industrial opportunities. I therefore write you to ask if you have an opening anywhere for me. I am a college graduate and understand Bookkeeping. But I am not above doing hard labor in a foundry or other industrial establishment. Please let me know if you ...
— The Journal of Negro History, Volume 4, 1919 • Various



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



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