Bookkeeping: Intermediate and Advanced CoursesGinn & Company, 1916 - 218 pages |
From inside the book
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Page 58
... CLOSING THE WORK FOR JULY The student should now proceed to close the month's work as follows : 1. The monthly bank statement should be made . 2. Prove the cash , and balance and post the cashbook . ( See model , pages 28 and 29. ) In ...
... CLOSING THE WORK FOR JULY The student should now proceed to close the month's work as follows : 1. The monthly bank statement should be made . 2. Prove the cash , and balance and post the cashbook . ( See model , pages 28 and 29. ) In ...
Page 77
... CLOSING THE WORK FOR AUGUST The student should now proceed to close the work for this month as follows : 1. Have the monthly bank statement made , and compare it with the check book . 2. In posting , allow one third of a page for all ...
... CLOSING THE WORK FOR AUGUST The student should now proceed to close the work for this month as follows : 1. Have the monthly bank statement made , and compare it with the check book . 2. In posting , allow one third of a page for all ...
Page 78
... closing the Loss and Gain account , remember that the net gain is to be divided equally between the partners . * The statement forms and the journal method of closing the ledger , as illus- trated in Appendix G , may be used at the ...
... closing the Loss and Gain account , remember that the net gain is to be divided equally between the partners . * The statement forms and the journal method of closing the ledger , as illus- trated in Appendix G , may be used at the ...
Page 79
... closing , Aug. 31 . Write the note and have the instructor sign for Manning . Make the journal entry , and then record the note in the bill book . Write the check for the balance of your present worth . Make the cashbook entry . Post ...
... closing , Aug. 31 . Write the note and have the instructor sign for Manning . Make the journal entry , and then record the note in the bill book . Write the check for the balance of your present worth . Make the cashbook entry . Post ...
Page 85
... Closing Entry in Sales Book 20 pkg . S. Yeast Cakes 1.05 500 lb. P. Tapioca 4 ¢ 2220 21 25 bbl . R. P. Flour 4.75 118 75 40 doz . bottles M. Pickles 2.25 90 572 98 16 24 J. M. Martin & Co. , Albany 2/10 , net 30 da . 25 bx . W. L. Soap ...
... Closing Entry in Sales Book 20 pkg . S. Yeast Cakes 1.05 500 lb. P. Tapioca 4 ¢ 2220 21 25 bbl . R. P. Flour 4.75 118 75 40 doz . bottles M. Pickles 2.25 90 572 98 16 24 J. M. Martin & Co. , Albany 2/10 , net 30 da . 25 bx . W. L. Soap ...
Common terms and phrases
acceptance Accounts Payable Accounts Receivable Accts amount apply on account bank for collection Bengaline bill book bill of lading Bills Payable Bills Rec Bills Receivable bookkeeping Boston capital stock Cashier charge Chas check in payment Chemical National Bank Cheval Glasses corporation Crépon daily statement dated City dated Nov dated Sept debit Deposit drawer drawn on Traders Duchesse Lace Enter Expense favor Fill the order following orders full indorsement half chests Horse and Wagon inclose instructor for approval inventory invoice book Items as follows journal entry July July 15 Loss and Gain Mdse net 30 da Office Fixtures P. R. Brown paid partner partnership petty cashbook Post purchase ledger Real Estate receipt record resources and liabilities salary sales book sales ledger shares sight draft Silk student Terms Traders National Bank trial balance Union Bank voucher York draft
Popular passages
Page 44 - 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, whether printed or written...
Page 45 - ... 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, HS 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...
Page v - Interest, on the other side, each item in the second column. 10. Sold EC Bartlett on account : 6 bbl. Pork at $15 10 bbl. Beef at $18.25 11. Sold Howard Stetson on account : 12 bbl. Beef at $18.75 15 bbl.
Page 150 - HOW TO DISCOUNT AN INTEREST-BEARING NOTE 1. Add the interest for the full time to the face of the note. 2. Discount the amount of the note (the face plus the interest) for the time from the date of discount to the maturity of the note. 3. Subtract the discount found from the amount of the note, and the difference is the sum for which you should receive credit-. Credit Bills Receivable in the...
Page 184 - We, the undersigned, do hereby subscribe for and agree to take the number of shares of The Union Whip -Company's slock set opposite our respective names NOTE.
Page xi - Interest is the compensation allowed by law or fixed by the parties for the use, or forbearance, or detention of money.
Page xxv - ... giving and granting unto my said attorney, full power and authority to do and perform all and every act and thing whatsoever requisite and necessary to be done in and about the premises, as fully to all intents and purposes as...
Page 99 - ... business located at 420 State St., on the following conditions •1. That you pay them $6000 for the good will of their business. 2. That you buy all their resources at face value, the personal accounts and the quality and the quantity of the merchandise on hand to be covered by their written guarantee. 3. That you assume their lease of the building at 420 State St. and pay all their liabilities. 4. That you pay them for the net assets of the business, cash, $14,000, and the balance in two notes...
Page 45 - ... 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, 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.