Bookkeeping/Single-Entry Bookkeeping/Mercantile Terms, Abbreviations, Signs, and Characters/Commercial Abbreviations

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Bookkeeping: Single-Entry Bookkeeping
Commercial Abbreviations


The following commercial abbreviations should be carefully studied. Their use is common and must be understood.


Commercial Abbreviations
A 1 First Class ck. Check
A. or ans. Answer cks. Casks; Checks
acct. Account Co. Company; County
acct. cur. Account Current C.O.D. Cash (or Collect) on Delivery
acct. sales Account Sales Coll. Collector
A.D. In the Year of Our Lord Colo. Colorado
ad. Advertisement Com. Commission; Commerce;
Agt. Agent Committee
Ala. Alabama Com'l. Commercial
Alas. Alaska Territory Conn. Connecticut
Alb. Alberta Territory Cons'd Consigned
A.M. Before Noon; Master of Arts; Cons't Consignment
In the Year of the World Cr. Credit; Creditor
Am. or Amer. American; America C.S.B. Commission Sales Book
amt. Amount ctg. Cartage
Apr. April cwt. Hundredweight
art. Article D.B. Day Book
Ariz. Arizona Territory D.C. District of Columbia
Ark. Arkansas Dec. December
ass'd or as'd Assorted Dep. Deposit; Deputy
Assin. Assiniboia Territory Del. Delaware
ass'md Assumed Dep't Department; Deponent
Ass't Assistant Deg. Degree
Atty Attorney dft. Draft; Defendant
Aug. August Disc't Discount
bal. Balance div. Dividend
bbl. Barrel do. or ditto The Same
B.B. Bill Book; Bank Book Dr. Doctor; Debtor
B.C. British Columbia ds. Days
bdls. Bundles Ea. or ea. Each
b. of e. Bill of Exchange Ed. Editor; Edition
bgs. Bags E. E. Errors Excepted
bk. Bank or Book E. & O. E. Errors and Omissions
bkts. Baskets Excepted
b. of l. Bill of Lading e.g. For Example
bls. Bales Ent. Entry
bot. Bought Ent'd Entered
B. Pay. Bills Payable et al. And Others
bro't Brought etc. or &c. And Others; And So Forth
B. Rec. Bills Receivable Exch. Exchange
B. Ren'd. Bill Rendered ex. Express
bu. or bush. Bushel exp. Export; Exporter; Expense
bxs. Boxes Feb. February
Cal. California; Calendar fig'd. Figured
C.B. Cash Book Fla. Florida
c. or cts. Cents f.o.b. Free on Board
chgs. Charges fo'd or f'd Forward
chts. Chests Fri. Friday
c.i.f. Cost, Insurance, and Freight Frt. Freight

Commercial Abbreviations, continued
Ft. Fort Mem. B. Memorandum Book
ft. Foot; Feet Mex. Mexico
Ga. Georgia mfd. Manufactured
gal. Gallon mfg. Manufacturing
G.O. General Order Mfst. Manifest
gr. or gro. Gross mfr. Manufacturer
Hawaii Hawaii Territory Mich. Michigan
hdkf. Handkerchief Minn. Minnesota
hhd. Hogshead Miss. Mississippi
Ia. Iowa Mme. Madam
I.B. Invoice Book Mmes Mesdames
id. The Same Mo. Missouri
Ill. Illinois Mo. or mo. Month
in. Inch; Inches Mols. Molasses
incor. Incorporated Mon. Monday
Ind. Indiana; India; Indian; Index; Mont. Montana
Indorse Mr. Master; Mister
Ind. T. Indian Territory Mrs. Mistress; Missis
Ins. Insurance Mtg. Mortgage
Inst. Instant (this month) MS. Manuscript
int. Interest Mut. Mutual
inv. Invoice N.A. New Accounts; North America
inv't Inventory Nat. or Nat'l. National
I.O.U. I owe you (an acknowledg- N.B. Take Notice; New Brunswick
ment of indebtedness) N.C. North Carolina; Net Capital
J. Judge; Justice N. Dak. North Dakota
J. or jour. Journal N.E. New England
Jan. January Nebr. Nebraska
J.D.B. Journal Day Book Nev. Nevada
J.F. Journal Folio N.F. Newfoundland
J.P. Justice of the Peace; Journal N.H. New Hampshire
Page N.J. New Jersey
Ju. June N.L. Net Loss
Jul. July N. Mex New Mexico Territory
Kans. Kansas No. Number
Ky. Kentucky Nov. November
L. Ledger; Latin; Fifty N.P. Notary Public; Net Proceeds
lb. Pound N.S. Nova Scotia
La. Louisiana N.Y. New York
lab. Labor N.W.T. Northwest Territories
L.B. Letter Book O. Old; Ohio
L.F. Ledger Folio O.A. Old Account
L.P. Ledger Page O.B. Order Book
L.T. Ledger Title Oct. October
Man. Manitoba O.K. All Correct (Oll Korrect)
man'f. Manufacture; Manufactory Okla. Oklahoma Territory
Mar. Maritime O.I.B. Outward Invoice Book
Mch. March Ont. Ontario
Mass. Massachusetts Ore. Oregon
M.C. Member of Congress p. Page
Md. Maryland pp. Pages
mdse. Merchandise Pa. Pennsylvania
Me. Maine pay't or pm't. Payment
Mem. Memorandum P.B. Pass Book
Messrs. or MM. Gentlemen; Sirs P.C.B. Petty cash Book

Commercial Abbreviations, continued
pce. or pc. Piece St. dft. Sight Draft
pd. Paid Stor. Storage
per an. By the Year Sun or Sund. Sunday; Sundry
P.E.I. Prince Edward Island Supt. Superintendent
P.I. Philippine Islands sq. Square
pk. Peck T.B. Time Book; Trial Balance
pkg. Package Tenn. Tennessee
P.M. Postmaster; Afternoon Ter. Territory
P.N. Postal Note Thurs. Thursday
P.O.D. Pay on Delivery Tex. Texas
P.O.O. Post-Office Order Treas. Treasurer
pop. Population trans. Transaction; Translation
P.R. Porto Rico Tu. or Tues. Tuesday
Prem. Premium ult. or ulto. Last Month
Pro. Proceeds U.S. United States
prop'r Proprietor U.S.A. United States of America
prox. Next Month United States Army
P.S. Postscript U.S.M. United States Mail
pub. Publisher U.S.N. United States Navy
Qr. or qr. Quarter; Quire Va. Virginia
Qt. or qt. Quart; Quantity via By way of
Que. Quebec Vice-Pres Vice-President
Rec. Recorder; Recipe Viz. or viz. Namely; To Wit
rec'd Received vol. Volume
ret'd Returned vs. Against
R.I. Rhode Island Vt. Vermont
Reg. Register Wash Washington
R.R. Railroad W.B. Way Bill
Ry Railway Wed. Wednesday
Sask. Saskatchewan Territory Wk. Week
Sat. Saturday Wis. Wisconsin
S.B. Sales Book Wt. or wt. Weight
S.C. South Carolina; Small Capitals W. Va. West Virginia
S. Dak. South Dakota Wy Wyoming
S.E. Single Entry; Southeast X Extra; Ten
sec. Section; Secretary XL Excel; Forty
Sep. or Sept. September; XX, XXX Double Extra, etc.
Shipt. Shipment Xmas Christmas
Shs. Shares y. or yr. Year
Sig. Signature Yd. or yds. Yards
S.S. Steamship