Metropolitan System of Bookkeeping: Embracing Theory and Practice of Bookkeeping and Accounting for High Schools, Parochial Schools, Academies and All Other Schools Teaching the SubjectMetropolitan Text Book Company, 1916 - 382 pages |
From inside the book
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Page 94
... collected for a depositor . 4. A good bank account gives standing to a business that will assist very much in obtaining credit and in borrowing money . How to Open a Bank Account . Many of the smaller banks will open commercial or ...
... collected for a depositor . 4. A good bank account gives standing to a business that will assist very much in obtaining credit and in borrowing money . How to Open a Bank Account . Many of the smaller banks will open commercial or ...
Page 96
... collections , and charges , if the items are not great in number . The back of the check stub opposite to where the deposit is added should show the details of the deposit . ( See illustration on page 100 ) Things to be Observed in ...
... collections , and charges , if the items are not great in number . The back of the check stub opposite to where the deposit is added should show the details of the deposit . ( See illustration on page 100 ) Things to be Observed in ...
Page 101
... Collection 9825 181 11565 12511 7235 21 40- 125 1225 27 950 128 2130 129 30 1685 50 61125 Total Deposits . Total Checks , 81920 61125 BALANCE , 2079 95 CHAPTER XV WHOLESALE GROCERY The Object of this set is THE BANK ACCOUNT 101.
... Collection 9825 181 11565 12511 7235 21 40- 125 1225 27 950 128 2130 129 30 1685 50 61125 Total Deposits . Total Checks , 81920 61125 BALANCE , 2079 95 CHAPTER XV WHOLESALE GROCERY The Object of this set is THE BANK ACCOUNT 101.
Page 129
... This may be charged to Expense if the entries are few in number , or it may be charged to Collection and Exchange . You will charge it to the latter account . Oct 3 13 Oct. 15 K. L. LAABS ' ENTRIES BANK AND SIGHT DRAFTS 129.
... This may be charged to Expense if the entries are few in number , or it may be charged to Collection and Exchange . You will charge it to the latter account . Oct 3 13 Oct. 15 K. L. LAABS ' ENTRIES BANK AND SIGHT DRAFTS 129.
Page 132
... Collect Past Due Accounts . After a creditor has made several efforts to collect accounts that are past due , he usually resorts to the sight draft before giving the account to an attorney or to a collection agency for collection ...
... Collect Past Due Accounts . After a creditor has made several efforts to collect accounts that are past due , he usually resorts to the sight draft before giving the account to an attorney or to a collection agency for collection ...
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Common terms and phrases
30 days Accounts Payable Accounts Receivable acct amount Assets and Liabilities Baldwin Apples bill of lading bonds bookkeeper books of entry Bought an invoice Capital Stock cash book Cash Receipts charge closing column commission consignee controlling account corporation cost credit side days after date debit and credit debit side Delivery Equipment Delivery Expense deposit depreciation dividend drawer drayage Enameled Refrigerators entered F. G. Smith Furniture and Fixtures Galvanized Refrigerators indorsement Insurance interest investment January Jonathan Apples journal entry Kitchen Cabinets less discount Machinery Manufacturing month N. Y. draft National Exchange Bank note at 30 Notes Payable Notes Receivable partners personal account Profit and Loss Prove cash purchase book purchase ledger Real Estate salary sales book sales ledger shipment sight draft sold stockholders Subscriptions Terms Trading transactions transfer treasury stock trial balance unexpired voucher check voucher record
Popular passages
Page 152 - 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 part of said property, that every service to be performed hereunder shall be subject to all the conditions, whether printed or written herein contained (including conditions on back hereof) and which are agreed to by the shipper and accepted for himself and his assigns.
Page 152 - ... 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...
Page 155 - ... agrees to carry to its usual place of delivery at said destination, if on its own road or its own water line, otherwise to deliver to another carrier on the route to said destination.
Page 155 - The surrender of this original order bill of lading properly indorsed shall be required before the delivery of the property. Inspection of property covered by this bill of lading will not be permitted unless provided by law or unless permission is indorsed on this original bill of lading or given in writing by the shipper.
Page 155 - Received, subject to the classifications and tariffs in effect on the date of issue of this original bill of lading, at , 191 — , from , the property described below, in apparent good order...
Page 152 - RECEIVED, subject to the classifications and tariffs in effect on the date of the issue of this Bill of Lading, At 19 From the property described below, in apparent good order, except as noted (contents and condition of contents of packages unknown...
Page 293 - A corporation has been defined as "an association of individuals united for some common purpose and permitted by law to use a common name, and to change its members without dissolution of the association.
Page 94 - A check is a written instrument signed by the depositor, ordering the bank to pay a certain sum of money to the order of a designated person.
Page 65 - A promissory note is an unconditional promise in writing to pay a certain sum of money at a stated time.
Page 211 - The total of the Accounts Receivable column is posted to the credit side of the Accounts Receivable...