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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



... 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 enough ...
— The House of Toys • Henry Russell Miller

... 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 ...
— Continental Monthly, Vol. I, No. VI, June, 1862 - Devoted To Literature and National Policy • Various

... crew of sailormen, he forebore to express himself, and left the matter to Captain Williams and Providence. So, with all their allotment or advance signed away to Murphy against the entertainment they had received, and with their pockets depleted from their sublime trust in Murphy's bookkeeping, they went back to the boarding-house, the signed slaves of Bucko Bill Williams, a man ...
— The Grain Ship • Morgan Robertson

... 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; ...
— Roget's Thesaurus of English Words and Phrases: Body • Roget

... the earlier part of his reign were largely 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 ...
— An Introduction to the History of Western Europe • James Harvey Robinson

... God, 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

... 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

... 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. ...
— Blackwood's Edinburgh Magazine, Volume 62, Number 361, November, 1845. • Various

... 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

... 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

... 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 to be a receiving-teller; ...
— On the Stairs • Henry B. Fuller

... 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

... 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

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

... 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, Scotland, ...
— The Framework of Home Rule • Erskine Childers

... houses and dwellings which were built at a moment's notice from corrugated iron and a few logs. They thought that they understood how to govern a nation because they had thoroughly mastered the mysteries of bookkeeping in problematical financial undertakings. ...
— Cecil Rhodes - Man and Empire-Maker • Princess Catherine Radziwill

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

... 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 ...
— Youth: Its Education, Regimen, and Hygiene • G. Stanley Hall

... suddenly bereft 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! And they were discussing him with unquestionable seriousness. His ...
— Mr. Bingle • George Barr McCutcheon

... Typewriting, etc. 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 Entry ...
— Gov. Bob. Taylor's Tales • Robert L. Taylor

... 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 ...
— Woman's Institute Library of Cookery, Vol. 5 • Woman's Institute of Domestic Arts and Sciences

... 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 ...
— A Treatise on Domestic Economy - For the Use of Young Ladies at Home and at School • Catherine Esther Beecher

... how he spent it, even to the last penny. Unless all is accounted for, the 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

... 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 ...
— The Grey Wig: Stories and Novelettes • Israel Zangwill

... 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 ...
— Good Luck • L. T. Meade

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

... so that in turning the leaves of the book, 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

... you and 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. ...
— The University of Hard Knocks • Ralph Parlette

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

... "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 be ...
— Anna Karenina • Leo Tolstoy

... 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

... into a decline" and die was one of the standard commonplaces of romantic literature. But that was quite different from knowing in cold, hard figures and inescapable percentages exactly how many of the race were killed by it. It is one of the striking illustrations of the advantages of good bookkeeping. Boards and departments of health had just fairly got on their feet and started an accurate system of state accounts in matters of deaths and births. We were beginning to recognize national health as an asset, and to ...
— Preventable Diseases • Woods Hutchinson

... 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)

... sort of fetish to which he made expiatory 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

... one. They all want to teach school,—and schoolteaching, consequently, is an overcrowded profession,—and, failing that, there is only millinery and dressmaking. Of late, it is true, efforts have been made in various directions to widen their sphere. Typesetting and bookkeeping are in some instances beginning to be open ...
— Household Papers and Stories • Harriet Beecher Stowe

... 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 ...
— The Philippine Islands • John Foreman

... him that my 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

... engaged as his private stenographer and secretary. This girl had blossomed forth into something exceptional, as American children of foreign parents are wont to do. You would have scarcely believed that she, with her fine, lithe body, her good taste in dress, her skill in stenography, bookkeeping, and business details, could be the daughter of a struggling Pole, who had first worked in the Southwest Chicago Steel Mills, and who had later kept a fifth-rate cigar, news, and stationery store in the Polish district, the merchandise ...
— The Titan • Theodore Dreiser

... 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

... 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 you see ...
— The Foundations of Personality • Abraham Myerson

... 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, ...
— The Deaf - Their Position in Society and the Provision for Their - Education in the United States • Harry Best

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

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

... 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 bank I checked on. But ...
— The Desire of the Moth; and The Come On • Eugene Manlove Rhodes

... 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 same instant. Such ...
— Modern Economic Problems - Economics Vol. II • Frank Albert Fetter

... 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

... was a conversation," insisted the girl. "The wanderer was conversing with the bookkeeper. You are a victim of wanderlust, Mr. L. Bridge—don't deny it. You hate bookkeeping, or any other such prosaic vocation as requires ...
— The Mucker • Edgar Rice Burroughs

... 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

... 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 ...
— One Way Out - A Middle-class New-Englander Emigrates to America • William Carleton

... piteous spectacle 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 bearing on the flower business. ...
— Pygmalion • George Bernard Shaw

... 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 by double-entry. [20] ...
— EARLY EUROPEAN HISTORY • HUTTON WEBSTER

... 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

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

... 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 question ...
— Under the Prophet in Utah - The National Menace of a Political Priestcraft • Frank J. Cannon and Harvey J. O'Higgins

... in January. Christmas celebration in February. Spring planting in July! To say nothing of the inconvenience this has caused in my bookkeeping department! I suppose the man will now try to change the weather to ...
— With a Vengeance • J. B. Woodley

... in Bank A 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 one ...
— Up To Date Business - Home Study Circle Library Series (Volume II.) • Various

... 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

... scout must have the following qualifications: Good handwriting and hand printing. Ability to use typewriting machine. Ability to write a letter from memory on the subject given verbally five minutes previously. Knowledge of simple bookkeeping. Or, as alternative to typewriting, write in shorthand from dictation at twenty words a ...
— Outdoor Sports and Games • Claude H. Miller

... 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 ...
— The Prisoner • Alice Brown

... 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 ...
— The Bride of Dreams • Frederik van Eeden

... under the head 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

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

... be corrected. Circuses are, 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

... 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; ...
— A Canadian Bankclerk • J. P. Buschlen

... hat with the broad ribbon, with an expensive cigar in his mouth: he is fond of saying, 'It is time to put away dreams and set to work!' He has Yorkshire pigs, Butler's hives, rape-seed, pine-apples, a dairy, a cheese factory, Italian bookkeeping by double entry; but every summer he sells his timber and mortgages part of his land to spend the autumn with his mistress in the Crimea. And there's Uncle Nikolay Nikolaitch, who has quarrelled with Pyotr Dmitritch, and yet for some ...
— The Party and Other Stories • Anton Chekhov

... year's accounts for Reuben Gray, and put his farm books 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 in ...
— Ishmael - In the Depths • Mrs. E. D. E. N. Southworth

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

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

... I have 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 language to which I might ...
— Stories of Achievement, Volume IV (of 6) - Authors and Journalists • Various

... 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, and paying teller ...
— Dear Enemy • Jean Webster

... GOOD POSITION by studying 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 TECHNOLOGY, 151 ...
— Birds Illustrated by Color Photography [May, 1897] - A Monthly Serial designed to Promote Knowledge of Bird-Life • Various

... 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 ...
— Branded • Francis Lynde

... supper my 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 up from the table he'd explained to me that matrimony was like motoring because it ...
— The Prairie Wife • Arthur Stringer

... not what reasonably might have been expected from the leader of a heroic nation stout-hearted enough to face unpleasant facts. Some of the leading spirits in the country, despite the intensity of their feelings toward Germany, disapproved this kind of bookkeeping, but M. Klotz did not relinquish his method of keeping accounts. He drew up a bill against the Teutons for one thousand and eighty-six ...
— The Inside Story Of The Peace Conference • Emile Joseph Dillon

... no court would have enforced the agreement he had made, though there 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 he had ...
— The Second Generation • David Graham Phillips

... 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

... 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. ...
— Burroughs' Encyclopaedia of Astounding Facts and Useful Information, 1889 • Barkham Burroughs

... clerk. He invented bookkeeping about the time Paul invented logging. He was something of a genius and perfected his own office appliances to increase efficiency. His fountain pen was made by running a hose from a barrel of ink and with it he could "daub out a walk" quicker than the recipient of ...
— The Marvelous Exploits of Paul Bunyan • W.B. Laughead

... 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 of their existence by slandering their chiefs and ...
— Jean-Christophe Journey's End • Romain Rolland

... 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

... 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 ...
— Reno - A Book of Short Stories and Information • Lilyan Stratton

... 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 intuition, and invented ...
— The Portygee • Joseph Crosby Lincoln

... the key. 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 that business ...
— The Price of the Prairie - A Story of Kansas • Margaret Hill McCarter

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

... 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) ...
— Mankind in the Making • H. G. Wells

... 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 largeness of nature that can put aside ...
— Baddeck and That Sort of Thing • Charles Dudley Warner

... she answered. "I know I am a poor manager, but somehow I don't just take to housekeeping and mothering naturally. Men always think girls know such things by instinct. They don't understand that we have to learn them just as boys learn bookkeeping or office work and I have never had any one ...
— The Camp Fire Girls at Sunrise Hill • Margaret Vandercook

... 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

... of the sum due, where it could be specifically ascertained, on the debit side of a ledger. The explanation of this Contract turns on a point of Roman domestic manners, the systematic character and exceeding regularity of bookkeeping in ancient times. There are several minor difficulties of old Roman law, as, for example, the nature of the Slave's Peculium, which are only cleared up when we recollect that a Roman household consisted of a number ...
— Ancient Law - Its Connection to the History of Early Society • Sir Henry James Sumner Maine

... I will do. You shall gie me all the money you have, every shilling; it's nane o' yours, ye ken that weel; and I'll take it to your master, and get him to pass by the ither till you can earn it. I've got a son, a decent, hard-working lad, who's daft to learn your trade—bookkeeping. Ye sail stay wi' me till he kens a' the ins and outs o' it, then I'll gie ye twenty pounds. I ken weel this is a big sum, and it will make a big hole in my little book at the Ayr Bank, but it ...
— Winter Evening Tales • Amelia Edith Huddleston Barr

... 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 the Government are compiled, it will be impossible ...
— History of the American Negro in the Great World War • W. Allison Sweeney

... 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 to start on, and if he draws and ...
— David Harum - A Story of American Life • Edward Noyes Westcott

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

... thing 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 my young mind ...
— Kent Knowles: Quahaug • Joseph C. Lincoln

... which have been installed. Standing on the balconies provided for visitors one may see the large gymnasiums for both boys and girls in which are dressing rooms provided with shower baths and the most up-to-date equipment. The printing plant is valued at $4,000. The classes in bookkeeping and accounting will have the great advantage of receiving instruction in a real bank, for a banking department has been provided with a safe and windows and all the other modern facilities found ...
— The Journal of Negro History, Volume 2, 1917 • Various

... 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

... regular 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, ...
— The New Education - A Review of Progressive Educational Movements of the Day (1915) • Scott Nearing

... 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

... 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 ...
— The Hindu-Arabic Numerals • David Eugene Smith

... 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 ...
— Barchester Towers • Anthony Trollope

... less debt and less money," conceded Brian, "but I've a lot more capacity for worry and I'm tired of always being on my guard. I'm tired of bookkeeping—" ...
— Kenny • Leona Dalrymple

... 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, or position, love or power, to evolve itself somehow from the dulness of her days, and ...
— Saturday's Child • Kathleen Norris

... 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

... seldom 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. Of course I awoke on Saturday ...
— The Promised Land • Mary Antin

... 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

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

... hands with this miracle, and I learned he was the Company's chief accountant, and that all the bookkeeping was done at this station. He had come out for a moment, he said, 'to get a breath of fresh air.' The expression sounded wonderfully odd, with its suggestion of sedentary desk-life. I wouldn't have mentioned the fellow to you at all, only it was from his lips that ...
— Heart of Darkness • Joseph Conrad

... the Elementary Continuation School. The local 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 institutions of learning, courses to be operative ...
— The Condition and Tendencies of Technical Education in Germany • Arthur Henry Chamberlain

... 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 ...
— Pirate Gold • Frederic Jesup Stimson

... to prevent such hoarding, certainly," said the superintendent, "but it is otherwise needful to simplify the national bookkeeping and prevent confusion. The annual credit is an order on a specific provision available during a certain year. For the next year a new calculation with somewhat different elements has to be made, and to make it the books must be balanced and all orders canceled that have not been ...
— Equality • Edward Bellamy

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

... 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 if ...
— The Sisters-In-Law • Gertrude Atherton

... 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 ...
— Gaslight Sonatas • Fannie Hurst

... which require separate expert organisers. And in addition to all this work, 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 bodies of farmers who, for the first time in their lives, have combined for ...
— Ireland In The New Century • Horace Plunkett

... 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 offering the ...
— The Financier • Theodore Dreiser

... spontaneity and confined emotional design to very restricted limits. It is exactly as if Wagner had been obliged to put his thoughts in quadrille form with the possible alternative of some mathematical device of musical double bookkeeping. As it is, Bach's innovations were very considerable. In the first place, owing to the lack of the system of equal temperament, composers had been limited to the use of only two or three sharps and flats; in all the harpsichord music of the pre-Bach period we rarely find compositions ...
— Critical & Historical Essays - Lectures delivered at Columbia University • Edward MacDowell

... expenditure of all gunnery stores. This was more exactly done under Queen Victoria than it was under Queen Elizabeth. Naval officers are more hostile to 'red tape' than most men, and they may lament the vast amount of bookkeeping that modern auditors and committees of public accounts insist upon, but they are convinced that a reasonable check on expenditure of stores is indispensable to efficient organisation. So far from blaming Elizabeth ...
— Sea-Power and Other Studies • Admiral Sir Cyprian Bridge

... Generally speaking, each local officer is supreme in his individual plant. He can adopt methods and means to suit the environment of his district, provided always that his methods mean success. There are no iron-clad rules to hold him in check beyond a system of bookkeeping and of making out detailed reports, which must be sent to headquarters. When about to engage in some new venture, however, such as securing a new location for his plant, opening up a store, or renting ...
— The Social Work of the Salvation Army • Edwin Gifford Lamb

... special interest in the welfare of any one's soul. Mrs. Yarnell henceforth treated Irene 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 stepmother. ...
— Our Nervous Friends - Illustrating the Mastery of Nervousness • Robert S. Carroll

... 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 ...
— Complete Story of the San Francisco Horror • Richard Linthicum

... own bookkeeping, and a thirteen-year-old girl, American-born, school-bred, and bright, whose bewigged mother was one of my finishers, took care of the shop while I was out, helped me with my mail, and sewed on buttons between-whiles—all for four dollars a week. Another finisher, a ...
— The Rise of David Levinsky • Abraham Cahan

... high schools, located in different parts of the country, known as 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 ...
— Norwegian Life • Ethlyn T. Clough

... 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 is ...
— Essentials of Economic Theory - As Applied to Modern Problems of Industry and Public Policy • John Bates Clark

... 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

... "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



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



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