Modern Illustrative Bookkeeping: Designed as a Text-book for All Schools Giving a Course in Business Training : Introductory CourseAmerican Book Company, 1900 - 146 pages |
From inside the book
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Page 4
... journal - daybook , Model ledger , . Review questions , April , • • Model cash book , Model sales book , 8829 66 68 70 How to journalize , Work for the student , May ; Tea , Cof- Directions for posting , fee and Spice business , . 71 ...
... journal - daybook , Model ledger , . Review questions , April , • • Model cash book , Model sales book , 8829 66 68 70 How to journalize , Work for the student , May ; Tea , Cof- Directions for posting , fee and Spice business , . 71 ...
Page 5
... Journal - Daybook and the Ledger . The Journal - Daybook . This book contains a record of each transaction as it takes place , and also the names of the accounts affected by the transaction , showing which accounts are debited and which ...
... Journal - Daybook and the Ledger . The Journal - Daybook . This book contains a record of each transaction as it takes place , and also the names of the accounts affected by the transaction , showing which accounts are debited and which ...
Page 10
... JOURNAL - DAYBOOK . Make the entries required by the following transactions similar in form to those shown in model journal - daybook on pages 6 and 7 . No. 1. — JANUARY 1 , 190– . I ( your name ) engage in the Flour and Grain business ...
... JOURNAL - DAYBOOK . Make the entries required by the following transactions similar in form to those shown in model journal - daybook on pages 6 and 7 . No. 1. — JANUARY 1 , 190– . I ( your name ) engage in the Flour and Grain business ...
Page 11
... journal - daybook is written a complete record of the transaction . This record should be as brief as possible , yet it must show exactly what took place , for should any dispute arise it is this record and not the journal entry nor ...
... journal - daybook is written a complete record of the transaction . This record should be as brief as possible , yet it must show exactly what took place , for should any dispute arise it is this record and not the journal entry nor ...
Page 10
... JOURNAL - DAYBOOK . Make the entries required by the following transactions similar in form to those shown in model journal - daybook on pages 6 and 7 . No. 1. - JANUARY 1 , 190- . I ( your name ) engage in the Flour and Grain business ...
... JOURNAL - DAYBOOK . Make the entries required by the following transactions similar in form to those shown in model journal - daybook on pages 6 and 7 . No. 1. - JANUARY 1 , 190- . I ( your name ) engage in the Flour and Grain business ...
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Common terms and phrases
30 days 50 brls acct amounts and explanation apply on account Axminster bank pass book bill book Bills Receivable Body Brussels bookkeeping Cash account cash book entries Cash Drawer Cash Paid Chas check book credit by rule credit side debit by rule debit side determine the credit Determine the debit Enter Entry similar envelope entitled explanation are different explanation space favor flour folio column following illustrates footing Gain account gain statement H. F. Adams illustrates the form indorse inventory invoice book journal-daybook JUNE Loss and Gain Maracaibo Mase Merchandise account money column month oats posting power of attorney present worth proper entry proprietor Rand reading rule receipt red ink resources and liabilities sales book Seaboard National Bank shown sight draft similar to transaction Sold statement of resources Stone & Co stub T. W. Bowen Take teacher trial balance Voucher File write the amount
Popular passages
Page 57 - 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 not prohibited by law, whether printed or written, herein contained, including the conditions on back hereof, which are hereby agreed to by the shipper and accepted for himself and his assigns.
Page 57 - Received, subject to the classifications and tariffs in effect on the date of issue of this original bill of lading. At Ithaca, Mich., 18-1, 1911, from owner* the property described below, in apparent good order, except as noted (contents and condition of contents of packages unknown...
Page 3 - Read carefully all instructions, and do just as you are told to do. Do not make mistakes in simple mathematical operations. Errors in addition, subtraction and multiplication are inexcusable, and will not be tolerated in business. Verify all additions and multiplications. Know you are right before you go ahead. Neatness and Legibility. A neat, legible style of handwriting which can be executed at a fair rate of speed, and absolute legibility in figures, are necessities in the modern office. The acquirement...
Page 95 - Grimes, of the county and state aforesaid, of the second part, witnesseth: That the said parties of the first part for and in consideration of the sum of fifty dollars to them in hand paid by the said party of the second part...
Page 49 - If you have no special method of calculating simple interest, you may use the following rule: Rule. — First, find one-thousandth of the principal, or face of the paper, by removing the decimal point three places to the left, then multiply by the number of days from the date of discount to the date of maturity, and divide by 6. The result will be the bank discount or simple interest at 61.
Page 55 - C" in the explanation space indicates that the amount was taken from the cash book, page 2. The amounts on the credit side of the cash book are posted to the debit side of the ledger accounts named in the left-hand explanation space.
Page 95 - In Witness Whereof, the parties to this agreement have hereunto set their hands and seals in duplicate the day and year first above written. "JESSE ANDREW BROWN, (Seal) "DJ CANTY. . (.Seal...
Page 76 - Lamson & Co., shall be worth their face value, less any regular trade discounts to which they may be entitled. In Witness Whereof, the parties hereto have hereunto set their hands and seals, in duplicate, the day and year first above written.
Page 33 - It is evident that the present worth of the business may be found by taking the difference between the sides of the Proprietor's account. The difference between the sides is $3042.70. Make an entry on the debit side of the Proprietor's account, in red ink, for this amount, and foot and rule the account. Transfer the amount, in black ink, to the opposite side of the Proprietor's account on the first line below the ruling under date of April 1st. The following represents the form of a Proprietor's...
Page 57 - It is mutually agreed, in consideration of the rate of freight to be paid for this service, 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, shown or endorsed hereon, and which are hereby agreed to by the shipper and by him accepted for himself and his assigns...