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  2. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    The modern double entry system was likely a direct precursor of the first European adaptation many centuries later. [4] The first known use of the terms "debit" and "credit" occurred in the Venetian Luca Pacioli's 1494 work, Summa de Arithmetica, Geometria, Proportioni et Proportionalita (A Summary of Arithmetic, Geometry, Proportions and Proportionality).

  3. Old Douglas Center Historic District - Wikipedia

    en.wikipedia.org/wiki/Old_Douglas_Center...

    In the early 20th century, a few institutional buildings were added. In addition to the Douglas Pastime Club, and the 1921 two-room Douglas Center School, Colonial Revival houses were built at 8 and 16 Church Street, and a 1 Main Street. The church's steeple was damaged by the New England Hurricane of 1938 and rebuilt. [2]

  4. Hayward Mill - Wikipedia

    en.wikipedia.org/wiki/Hayward_Mill

    The Hayward Mill complex is located on a bend in the Mumford River in East Douglas, bounded on the southeast by North Street. Southwest of the complex the river is dammed, creating a mill pond and water source from which the mill drew power. The mill complex has three buildings, of which two are large multi-section structures.

  5. Double-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Double-entry_bookkeeping

    The accounting equation is a statement of equality between the debits and the credits. The rules of debit and credit depend on the nature of an account. For the purpose of the accounting equation approach, all the accounts are classified into the following five types: assets, capital, liabilities, revenues/incomes, or expenses/losses.

  6. Douglas, Massachusetts - Wikipedia

    en.wikipedia.org/wiki/Douglas,_Massachusetts

    Douglas is a town in southern Worcester County, Massachusetts, United States. The population was 8,983 at the 2020 census . [ 1 ] It includes the Douglas State Forest , managed by the Department of Conservation and Recreation (DCR).

  7. E. N. Jenckes Store - Wikipedia

    en.wikipedia.org/wiki/E._N._Jenckes_Store

    The Greek Revival two-story wood-frame structure was built in 1833; it features a side-gable configuration in which the roof overhangs a two-story porch. The store was built by Elias Balcome, but was operated by members of the Jenckes family for most of the 20th century. The building is now a museum operated by the Douglas Historical Society. [1]

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  9. Simon Fairfield Public Library - Wikipedia

    en.wikipedia.org/wiki/Simon_Fairfield_Public_Library

    Simon Fairfield Public Library is a public library in Douglas, Massachusetts. Simon Fairfield Public Library. James M. Fairfield was one of seven sons born to Simon and Phoebe Churchill Fairfield in Douglas, Massachusetts. He spent his boyhood with his close friend George Jepherson on his family's farm in South Douglas.