Bookkeeping/Single-Entry Bookkeeping/Mercantile Terms, Abbreviations, Signs, and Characters/Signs and Characters
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| ←Mercantile Terms, Abbreviations, Signs, and Characters | Bookkeeping: Single-Entry Bookkeeping Signs and Characters |
The following signs and characters are in daily use and should be thoroughly learned:
| @ | To or At | c/o | Care of |
| a/c | Account Current | D/D | Days After Date |
| B/L | Bill of Lading | D/S | Days After Sight |
| B/R | Bill Rendered | F/B | Free on Board |
| B/S | Bill of Sale | J/A | Joint Account |
| ¢ | Cents | L/C | Letter of Credit |
| L/M | Letters of Mark | ° | Degrees |
| £ | Pounds Sterling | ′ | Primes; Minutes; Feet |
| o/c | On Account of Custom | ″ | Seconds; Inches; also |
| o/c | Out of Courtesy | used for Ditto Marks | |
| % | Per Cent | 11 | One and one-fourth |
| Per | 12 | One and one-half | |
| $ | Dollars | 13 | One and three-fourths |
| # | Means Number if written | + | (Plus) Addition |
| before a figure, as #40; | − | (Minus) Subtraction | |
| but Pounds if written | × | (By or times) | |
| after, as 40# | Multiplication | ||
| √ | Check-Mark; Radical Sign | ÷ | (Divided by) Division |
| “ | (Ditto.) Meaning the | = | (Equality) Equals |
| same as above |
