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 viii
... DEPRECIATION .. XXXVII . SET IX . MANUFACTURING , JANUARY . XXXIX . MANUFACTURING , SELLING , AND PROFIT AND LOSS STATEMENTS XL . SET IX . MANUFACTURING , FEBRUARY . XLI . DISTRIBUTION OF PROFITS .. XLII . BONDS AND FUNDS . APPENDIX ...
... DEPRECIATION .. XXXVII . SET IX . MANUFACTURING , JANUARY . XXXIX . MANUFACTURING , SELLING , AND PROFIT AND LOSS STATEMENTS XL . SET IX . MANUFACTURING , FEBRUARY . XLI . DISTRIBUTION OF PROFITS .. XLII . BONDS AND FUNDS . APPENDIX ...
Page ix
... DEPRECIATION . 348 88. MANUFACTURING , SELLING , AND PROFIT AND LOSS STATEMENTS 371 89 . 90-93 . JOURNAL ENTRIES TO CLOSE THE LEDGER .. 372 ENTRIES TO DISTRIBUTE PROFITS .. 376 94-96 . ENTRIES FOR BONDS ... 380 97 . EXERCISE IN MAKING A ...
... DEPRECIATION . 348 88. MANUFACTURING , SELLING , AND PROFIT AND LOSS STATEMENTS 371 89 . 90-93 . JOURNAL ENTRIES TO CLOSE THE LEDGER .. 372 ENTRIES TO DISTRIBUTE PROFITS .. 376 94-96 . ENTRIES FOR BONDS ... 380 97 . EXERCISE IN MAKING A ...
Page 107
... depreciation . This depreciation is a loss . Debit Furniture and Fixtures account for the amount of the check . do June 24. Sell J. E. Fritz , City , on account : June 25 . 25 cases Macaroni 25 bbl . Flour 13 cases Starch Give the Gross ...
... depreciation . This depreciation is a loss . Debit Furniture and Fixtures account for the amount of the check . do June 24. Sell J. E. Fritz , City , on account : June 25 . 25 cases Macaroni 25 bbl . Flour 13 cases Starch Give the Gross ...
Page 109
... depreciated to any extent as yet . They are considered worth their cost for this month . In completing the Statement of Profit and Loss your first result is the Firm's Net Profit . Below that show the share each partner should receive ...
... depreciated to any extent as yet . They are considered worth their cost for this month . In completing the Statement of Profit and Loss your first result is the Firm's Net Profit . Below that show the share each partner should receive ...
Page 115
... depreciation .43 Present value . $ 42.82 5. Make a Statement of Profit and Loss . The Furniture and Fixtures are worth 43 ¢ less than cost on account of use . The 43 ¢ depreciation is a loss . The Delivery Equipment has just been ...
... depreciation .43 Present value . $ 42.82 5. Make a Statement of Profit and Loss . The Furniture and Fixtures are worth 43 ¢ less than cost on account of use . The 43 ¢ depreciation is a loss . The Delivery Equipment has just been ...
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Common terms and phrases
30 days account sales Accounts Payable Accounts Receivable acct amount Assets and Liabilities bill of lading bookkeeper books of entry Bought an invoice capital cash book Cash Payments Cash Receipts Cash sales charge check stub Close collection commission consignee consignment controlling account corporation cost credit side days after date debit and credit debit side Delivery Equipment deposit depreciation dividend drawer drayage entered F. G. Smith freight Furniture and Fixtures indorsement Insurance interest inventory investment journal entry June Kern & Co ledger accounts less discount Mahogany Music Mahogany Parlor Mase Merchandise Discount Milwaukee month N. Y. draft National Exchange Bank note at 30 Notes Payable Notes Receivable Paid payable 60 days personal account Profit and Loss Prove cash purchase book purchase ledger red ink sales book sales ledger selling shipment sight draft Terms transactions transfer
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...