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 9
... investment and from the sale of goods . It would show payments of cash for goods bought , for expenses incurred in carrying on the business , and for with- drawals of the proprietor for his personal use . The receipts of cash would be ...
... investment and from the sale of goods . It would show payments of cash for goods bought , for expenses incurred in carrying on the business , and for with- drawals of the proprietor for his personal use . The receipts of cash would be ...
Page 12
... invest- ments and withdrawals which will be studied in the next chapter . The Merchandise Account . This account is kept to show our deal- ings in the goods that are a part of the stock in trade of the business . Whenever merchandise is ...
... invest- ments and withdrawals which will be studied in the next chapter . The Merchandise Account . This account is kept to show our deal- ings in the goods that are a part of the stock in trade of the business . Whenever merchandise is ...
Page 18
... invest in the business , called proprietors or owners . Accounts with creditors and with customers are called personal accounts . Accounts with proprietors or owners are called capital or ownership accounts . An account with a creditor ...
... invest in the business , called proprietors or owners . Accounts with creditors and with customers are called personal accounts . Accounts with proprietors or owners are called capital or ownership accounts . An account with a creditor ...
Page 21
... invested by the proprietor . It is debited for all sums withdrawn from the business for personal A sum withdrawn may be money withdrawn , merchandise taken for personal use , or the personal debt of the proprietor paid by the business ...
... invested by the proprietor . It is debited for all sums withdrawn from the business for personal A sum withdrawn may be money withdrawn , merchandise taken for personal use , or the personal debt of the proprietor paid by the business ...
Page 24
... investing cash . 2000- PAGE 1 1 1 Mdse . Invoice on 127.50 ૩ To J. C. Braden acct , 10 da . 12750 كا C.D.Nawks Sold on acct . 34- / To Mdse . 8. bbl . Apples 42+ 34 . - 7 Mase . Invoice on 121025 To D.N. Moore acct . , 30 da . 21025 ...
... investing cash . 2000- PAGE 1 1 1 Mdse . Invoice on 127.50 ૩ To J. C. Braden acct , 10 da . 12750 كا C.D.Nawks Sold on acct . 34- / To Mdse . 8. bbl . Apples 42+ 34 . - 7 Mase . Invoice on 121025 To D.N. Moore acct . , 30 da . 21025 ...
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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...