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 v
... pupil is naturally interested . The average pupil studying bookkeeping knows little about business , but he does know the difference between cash received and cash paid out . Whatever difficulty the average pupil has had in the use V.
... pupil is naturally interested . The average pupil studying bookkeeping knows little about business , but he does know the difference between cash received and cash paid out . Whatever difficulty the average pupil has had in the use V.
Page 4
... difference in the " Paid " column , preferably in red ink , as " Balance on hand . " 4. Rule a single red line across the " Received " and " Paid " columns to show that the columns are to be added . 5. Put the equal totals on the next ...
... difference in the " Paid " column , preferably in red ink , as " Balance on hand . " 4. Rule a single red line across the " Received " and " Paid " columns to show that the columns are to be added . 5. Put the equal totals on the next ...
Page 19
... difference between the two sides , $ 330.90 . 19- Oct. 12 Cash 18 Cash 22 Note , 30 da . 27 Returned goods 30 Cash S. N. Dutton 19- 72645 Oct. 3 Acct , 10da . 72645 200 15 Acct . 34825 100 - 20 Acct , 30 da . 21815 28 Acct , 10da ...
... difference between the two sides , $ 330.90 . 19- Oct. 12 Cash 18 Cash 22 Note , 30 da . 27 Returned goods 30 Cash S. N. Dutton 19- 72645 Oct. 3 Acct , 10da . 72645 200 15 Acct . 34825 100 - 20 Acct , 30 da . 21815 28 Acct , 10da ...
Page 38
... Differences . The trial balance of totals already explained is the easiest one for the beginner to understand but is not used as much as a trial balance of differences . A ledger in balance is an equation . The same amount may be sub ...
... Differences . The trial balance of totals already explained is the easiest one for the beginner to understand but is not used as much as a trial balance of differences . A ledger in balance is an equation . The same amount may be sub ...
Page 39
... differences , this difference is placed on the side that is the larger . The trial balance of totals when taken as a trial balance of dif- ferences would appear as follows : Trial Balance , Jan 31,19 ~ A S. N. Boden 1 Mase . 1 Expense 1 ...
... differences , this difference is placed on the side that is the larger . The trial balance of totals when taken as a trial balance of dif- ferences would appear as follows : Trial Balance , Jan 31,19 ~ A S. N. Boden 1 Mase . 1 Expense 1 ...
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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...