Account

“ Can the young man lay aside his diploma and keep his father's accounts, write an article for the newspaper, make a business-trip to Chicago, give an intelligent account of the morning's news. Can he lend a hand at home, and turn to some good account in the daily duties of life some of the accumulated stores of knowledge amassed in years of study? ”

“ As it is all important to distinguish between those who labor in behalf of the people on the general account, and those who labor in behalf of the people on their own account, some of the rules by which each may be known shall be pointed out. ”

“ Our account of truth is an account of truths in the plural, of processes of leading, realized in rebus, and having only this quality in common, that they PAY. They pay by guiding us into or towards some part of a system that dips at numerous points into sense-percepts, which we may copy mentally or not, but with which at any rate we are now in the kind of commerce vaguely designated as verification. ”

“ In every society, and especially in a country like our own, there are those who derive their chief characteristic from what they have; who are always spoken of in terms of revenue; and of whom you would not be likely to think much, but for the large account that stands on the world’s ledger in their name. ”

“ Let exact accounts be kept with all the country societies round about you, that have their books from your stock; and desire the stewards of those societies to take the care of those books they receive from you upon themselves, and to engage for punctual returns of money, or an account of the books unsold being safe in their hands. ”

“ He, fairly looking into life’s account, Saw frowns and favours were of like amount; And viewing all—his perils, prospects, purse— He said, “Content! ”

“ With the new morning, however, there came unto me a new truth: then did I learn to say: “Of what account to me are market-place and populace and populace-noise and long populace-ears!” ”

“ Accounts which record income and expenses usually comprise only similar items, as where all sales of merchandise are recorded under one head or account and all purchases under another.
The Account Title.—The title given to an account is important. It should indicate clearly the content of the account. Accuracy is a basic necessity in accounting. ”

“ If you at this time happen to be looking for a man really to manage your office, audit accounts, or take charge of credits, my qualifications and business record will show you that I am able to act in any or all of these capacities. ”

“ When presenting the evidences of your capability as an accountant, you could suggest other qualities than those mentioned—such as the proper pride of a good workman, serious earnestness, dignity, keen intelligence, etc. ”

“ Under the third head, place all that is spent for benevolence and religion. At the end of the year, the first and largest account will show the mixed items of necessaries and superfluities, which can be arranged so as to gain some sort of idea how much has been spent for superfluities and how much for necessaries. Then, by comparing what is spent for superfluities, with what is spent for intellectual and moral advantages, data will be gained for judging of the past and regulating the future. ”

“ I am an expert accountant, and can manage business affairs in a way that would startle you, and regarding this statement of mine, I should like to ask you, hoping you won’t think I am impertinent, are you a rich man? ”

“ When that accounting is made, will the enlightened conscience of humanity then grant condonation, because of great achievement, of all that will have been done in the name of research, and of demonstration of well-known facts? ”

“ An estimate or estimation; valuation; judgment. "To stand high in your account." Shak.
7. Importance; worth; value; advantage; profit. "Men of account." Pope. "To turn to account." Shak. Account current, a running or continued account between two or more parties, or a statement of the particulars of such an account. — In account with, in a relation requiring an account to be kept. — On account of, for the sake of; by reason of; because of. — On one's own account, for one's own interest or behalf. — To make account, to have an opinion or expectation ”

“ To render or receive an account or relation of particulars; as, an officer must account with or to the treasurer for money received.
2. To render an account; to answer in judgment; Ð with for; as, we must account for the use of our opportunities.
3. To give a satisfactory reason; to tell the cause of; to explain; Ð with for; as, idleness accounts for poverty.
To account of, to esteem; to prize; to value. Now used only in the passive. 1⁄2I account of her beauty. ”

“ In the case of the accountant, we say that the processes which his mind goes through are so rapid and subtle as to elude his own power of observation as well as ours. We do not deny that his mind goes though processes of some kind ”

“ However useful in business accountings, which concern only the private interests of business proprietors, they are intolerable in the science of Economics, which concerns not only a proprietor, nor every proprietor, but all mankind. ”

“ Even so, in what are the occupations of those other men comparable to ours? If you observe what they do, you will see. For what else do they do but all day long cast up accounts, dispute, consult about a bit of grain, a bit of land, or similar matters of profit? ”

“ By entering the four principal accounts in a book or books, the whole may be made linear, and a single glance of the eye suffices to any man who has resolution enough to know the state of his affairs at setting out, or to get it done for him, and to form a judgment of what he can and what he cannot afford to expend. ”

“ It assumes the possession of a wide knowledge of the principles upon which accountancy is based, which may be shortly described as constituting a science by means of which all mercantile and financial transactions, whether in money or in money’s worth, including operations completed and engagements undertaken to be fulfilled at once or in a future, however remote, may be recorded ”

“ Judging is, as it were, balancing an account, and determining on which side the odds lie. ”

“ But, when one comes to examine the various printed accounts one finds that there is scarcely any set of transactions in our whole history as to which it is so difficult to arrive at the exact facts. I have endeavoured to set out these facts as accurately as possible, yet there are many points which still appear to me obscure. ”

“ An important thing to keep in mind in connection with all accounts and reports of the receiver is the necessity for making full and adequate explanations of all entries, giving the authority for them and their source. ”

“ Power has been discussed so much in complex language, in terms which only a lawyer can understand, or in figures which only accountants can understand, that there is need for bringing it back into the realm of simple, honest terms understood by millions of our citizens. ”

“ Relation of Accountancy to Law.—The determination of the rights of the several parties to the creation, exchange, and ultimate consumption of a product is the field of Law, more particularly Business Law. ”

“ The modern accountant must first know the kind of information that is desired and he then can classify the accounts so that the information may be obtained from the ledger or other records at any time, with the least possible effort. ”

“ The account, you observe, is a short one; but it is my belief that it will prove to have been (at any rate, the precursor of) the most extraordinary piece of news that this paper has ever printed."
lie looked from one to the other of us as if challenging us to doubt it. ”

“ but it seems to me that for each of us going home must be like going to render an account. ”

“ At many times I brought in my accounts,
Laid them before you; you would throw them off,
And say, you found them in mine honesty. ”

“ Journals are of extensive utility, in an economical point of view; and we are convinced, that all persons engaged in any active pursuits, especially those of rural and domestic economy, would avoid many inconveniencies, by keeping regular accounts. ”

“ This, in truth, is but a simple one, as the book contains chiefly a very carefully kept memorandum of the moneys spent by its owner during his youth and early manhood; but running through these accounts we can trace something of his family history, of his employments, tastes, and habits, and so, I think, gain a very fair idea of the writer's individuality. Now and then, as if to help us, he uses a page as a diary, and by means of such entries as births, deaths, and marriages, we can piece our story together. ”

“ There are undoubtedly circumstances in which appreciation in value can be properly recognized and should be taken into the accounts not only of public utility properties but also of industrial concerns. ”

“ People may be willing to give large sums for these things, independently of the value of what is under them; or people may value books for their age, or because they are rare, or because they are records of facts which it is well to know and good to be able to verify. ”

“ I purpose to offer a few hints to these solitary readers, who may, I trust, find much profit out of the restrictions of providence, and do their work well even though it be done alone. On the blank pages of your necessity you may make records of your own, worth more to you than volumes of other people’s print. ”

“ My Lords have therefore directed me to communicate to you the views they entertain upon this subject; and to apprize you that they will be prepared to act in conformity with their arrangement, upon learning from you that you are ready to proceed with the Work upon the principles above laid down, and upon receiving from you a statement of the manner in which you think the Work should be published, and the plates engraved, so as most effectually to accomplish the object my Lords have in view, in sanctioning the payment from the Public Funds, in aid of the expenses of the Work in question. ”

“ The Memoirs, Proceedings, Transactions of a society are periodicals in point of (1) occasional publication, (2) indefinite continuance, and—so far as they contain anything beyond the record of the society’s meetings—of (4) variety of subject; but they lack the 3d characteristic, variety of authorship, inasmuch as the memoirs or other papers given in addition to “proceedings” proper may be considered as the work of the society acting through its members; the society, therefore, is the author, and the Transactions, etc., need not have title-entry. ”

“ It will be seen that the subject-matter is general in character, and this monograph has been favorably received by the legal profession and the legal and financial journals of the United States.
“No doubt most of my audience will regard my subject a lifeless, if not a commonplace one. Yet it is of daily and vital importance to bankers and business men generally, and it is to be regretted that there exist so many inaccurate impressions regarding wills. ”

“ RULE I. The initial letter of every sentence should be a capital.
This rule has been long established. It scarcely requires an example.
RULE II. The first letter in every line of poetry should be a capital.
What though my wingèd hours of bliss have been
Like angel-visits, few and far between.—Campbell. RULE III. Principal words in the titles of books, of important documents, of proclamations, of edicts, of conventions, and words of especial distinction in monographs, should be put up. ”

“ And finally the process of judgment and appraisal, of examination and revaluation. To judge for the sake of judging, to analyze and evaluate for the sake of the process hardly seems worth while. But if we supply the process with the new factors of increased life, physical, social, intelligent, we shall be compelled to new valuations. ”

“ They will, at any rate, understand that a written record is made; they will take a certain pride and pleasure in it, and impressions will be produced which may have an effect upon their habits of accuracy and system in their pecuniary transactions through all future life. ”

“ A large mass of material of great value cannot be described here. It is made up of records primarily of value for constitutional history, charters, writs, laws, and documentary material of all kinds, from which often new facts are obtained for narrative history or light of great value thrown on doubtful points, especially of chronology or of the history of individuals. ”

“ The benefits which have arisen from the formation of this society are doubtless many, but as the writer has never yet seen a report, he cannot record the value of the mutual assistance rendered, or say what capital is left over of the original fund of counsel and encouragement. ”

“ Our modern students, then, searching into the history of property, find these rudimentary communal forms, and they present to us the result of their work as if these facts carried with them some proof as to the only correct or justifiable forms of property, or furnished some criticism of present institutions. ”

“ Legal documents, documents of the most technical kind, are the best, often the only evidence that we have for social and economic history, for the history of morality, for the history of practical religion. ”