The name for the person who keeps the books or performs accounting functions and records the financial data of a business. Usually refers to smaller business and the person who keeps the ledger. … [Read more...]

The remission of a tax, particularly on goods intended for export, being a special advantage extended by government in aid of trade and manufactures, and having the same effect as a bonus or drawback. It is a device resorted to for enabling a commodity affected by taxes to be exported and sold in the foreign market on the same terms as if it had not been taxed. U. S. v. … [Read more...]

The act of recording financial transactions in books or records. … [Read more...]

In the civil law. To make a transfer or surrender of property, as a debtor did to his creditors. Cod. 7, 71. … [Read more...]

commerce, accounts. Merchants, traders, and other persons, who are desirous of understanding their affairs, and of explaining them when necessary, keep, 1. a day book; 2. a journal; 3. a ledger; 4. a letter book; 5. an invoice book; 6. a cash book; 7. a bill book; 8. a bank book; and 9. a cheek book. The reader is referred to these several articles. Commercial books are kept by … [Read more...]