Practical BookkeepingAllyn and Bacon, 1907 - 252 pages |
From inside the book
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Page 1
... usually transactions are first re books , from which the entries are transferred to th book in which the first record of a transaction is ma original entry . The most important books of origina journal , cash book , and sales book . The ...
... usually transactions are first re books , from which the entries are transferred to th book in which the first record of a transaction is ma original entry . The most important books of origina journal , cash book , and sales book . The ...
Page 2
... usually entered directly in the cash book , for the cash book must show all cash transactions . The sales book is a book of original entry , and when it is used sales of merchan- dise should not be entered in the journal . — 8. The ...
... usually entered directly in the cash book , for the cash book must show all cash transactions . The sales book is a book of original entry , and when it is used sales of merchan- dise should not be entered in the journal . — 8. The ...
Page 6
... usually a double line , as shown in the model cash book , though some bookkeepers use a single line , because it requires less time . You will , of course , be guided by the preference of your teacher . In making these rulings let the ...
... usually a double line , as shown in the model cash book , though some bookkeepers use a single line , because it requires less time . You will , of course , be guided by the preference of your teacher . In making these rulings let the ...
Page 10
... usually makes no entry in his cash book for money deposited in a bank , but includes his bank balance as a part of his cash on hand . A deposit in a savings bank , however , is of a different character and should be treated as an ...
... usually makes no entry in his cash book for money deposited in a bank , but includes his bank balance as a part of his cash on hand . A deposit in a savings bank , however , is of a different character and should be treated as an ...
Page 13
... usually employed to represent the goods bought for the purpose of selling again . You will remember that cash transactions are of two kinds , - cash received and cash paid out . With a few exceptions , which we need not consider now ...
... usually employed to represent the goods bought for the purpose of selling again . You will remember that cash transactions are of two kinds , - cash received and cash paid out . With a few exceptions , which we need not consider now ...
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Common terms and phrases
30 days A. C. Newman amount April Axminster Bidwell bill book Bills Payable Bills Receivable body Brussels bookkeeping cash account cash book Cash sales corn cost credit side Davis & Co days with interest debit side deposit dining-room set double entry drawee drawer errors exercise Expense flour following illustration shows gain account Henry indorsed inst Interest and Discount inventory investment invoice journal entry June less the discount losses and gains mahogany March 13 Mase merchandise account month National Bank note at 30 Office Furniture paid payment personal accounts present worth promises to pay promissory notes proprietor purchase book Purchase Ledger receipt Receive cash record red ink resources and liabilities Robert E sales book sales ledger sheet shown sight draft single entry sold special columns take a trial teacher transaction trial balance voucher wheat William Brown write written promises
Popular passages
Page 117 - It is mutually agreed, as to each carrier of all or any of said property over all or any portion of said route to destination, and as to each party at any time interested in all or any of said property, that every service to be performed hereunder shall be subject to all the conditions...
Page 117 - ... to its usual place of delivery at said destination, if on its road, otherwise to deliver to another carrier on the route to said destination. It is mutually agreed, as to each carrier of all or any of said property over all or any portion of said route to destination, and as to each party at any time interested in all or any of said property, that every service to be performed hereunder...
Page 117 - Received, subject to the classifications and tariffs in effect on the date of issue of this original bill of lading. At Ithaca, Mich., 18-1, 1911, from owner* the property described below, in apparent good order, except as noted (contents and condition of contents of packages unknown...
Page 38 - A Promissory Note is a written promise to pay a certain sum of money at a specified time.
Page 117 - ... property over all or any portion of said route to destination, and as to each party at any time interested in all or any of said property, that every service to be performed hereunder shall be subject to all the conditions, whether printed or written, herein contained, and which are hereby agreed to by the shipper and by him accepted for himself and his assigns as just and reasonable CONDITIONS.
Page 215 - The cash-book is to have four money columns, each ruled for dollars and cents, on both the debit and the credit page, for the convenient handling of trade discount, cash sales to transient buyers, and "Expense
Page 33 - The sum of the debits must always equal the sum of the credits. Regardless of the number of accounts, the sum of the debits is always equal to the sum of the credits in a journal entry. This equality of debits and credits for each transaction is built into the accounting equation: Assets = Liabilities + Owners
Page 163 - Pay 35 ^ for sending the telegram. minimum charge, varying with the distance, for a message of ten words or less, with an additional charge for each word in excess of ten. No charge is made for the date, the address of the party to whom the message is sent, or the signature of the sender.
Page 215 - No cash account is to be kept in the ledger. The journal is to be used only for such entries as cannot be conveniently made in the other books. Enter in the proper books the investments and the following transactions: Dec. 18. Bought for cash, books of account and stationery for office, $45.50; 10 tons coal for heating store, $60. Sold EJ Holden, Hornellsville, 2 bags, 250 lb., choice Rio coffee @ 231; 1 bale, 150 lb., Mocha coffee @ 281.
Page 163 - ... let me hear from you at your earliest convenience, and oblige, Yours truly, WM BACON. 16. Telegrams. Many important business messages sent by one person or firm to another go by telegraph and not by mail, and most individuals find it necessary, occasionally, to send personal messages by telegraph. As the cost of sending a telegram depends upon the number of words in the message, they are usually made as brief as possible. In sending a telegram to any part of the United States or Canada the number...