Double Entry Bookkeeping for Technical Classes And Schools

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. 7 15 11 On account, John Atkins . , . . 7 13 6 , , Credited E. Abrahams & Co. , Discount, de- ducted from sundry Underwriters' Ac- counts .. .. .. 35 18 2 , Cash received of E. Abrahams & Co. .. 345 110, 25. Settled General Average with Underwriters on ship Amethyst amounting to . . 83 7 8 , , And credited same to E. Abrahams & Co. After deducting 1 per cent, brokerage, say, 16s. Sd. , 28. Premiums underwritten this month : On account, Jonas Abrahams . . 94 14 9 On account, Eli Moss .. .. 93 ...11 6 On account, John Atkins . . . . 92 15 , , Losses and Averages settled this month : On account, Jonas Abrahams . . 257 18 On account, Eli Moss . . . . 207 18 On account, John Atkins .. .. 157 18 , , Returns settled this month : On account, Jonas Abrahams . . 4 15 On account, Eli Moss . . . . 4 15 And credited sundry Brokers accordingly. Mar. 4. Received of Jonas Abrahams on account of his underwriting capital . . . . 100 , , Received similarly of Eli Moss .. .. 50 , 10. Drawn from Bank for Petty Cash ..

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