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, 1920 |
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Page vii
... ACCOUNTS ACCOUNTS WITH PERSONS . PRINCIPLES OF DOUBLE ENTRY . SET I. 3 11 18 ..... 23 V. THE TRIAL BALANCE . SET II . 37 VI . ACCOUNTS CLASSIFIED . 43 VII . STATEMENTS . 48 VIII . CLOSING THE LEDGER . SET III . 52 IX . NOTES RECEIVABLE ...
... ACCOUNTS ACCOUNTS WITH PERSONS . PRINCIPLES OF DOUBLE ENTRY . SET I. 3 11 18 ..... 23 V. THE TRIAL BALANCE . SET II . 37 VI . ACCOUNTS CLASSIFIED . 43 VII . STATEMENTS . 48 VIII . CLOSING THE LEDGER . SET III . 52 IX . NOTES RECEIVABLE ...
Page viii
... ACCOUNTS . XXXV . MANUFACTURING COSTS .. XXXVI . THE VOUCHER SYSTEM OF ACCOUNTS . XXXVIII . DEPRECIATION ... XXXVII ... RECEIVABLE . 63 68 17. EXERCISE IN JOURNALIZING NOTES PAYABLE . 70 20 . 21 . 18. EXERCISE IN JOURNALIZING NOTES RECEIVABLE ...
... ACCOUNTS . XXXV . MANUFACTURING COSTS .. XXXVI . THE VOUCHER SYSTEM OF ACCOUNTS . XXXVIII . DEPRECIATION ... XXXVII ... RECEIVABLE . 63 68 17. EXERCISE IN JOURNALIZING NOTES PAYABLE . 70 20 . 21 . 18. EXERCISE IN JOURNALIZING NOTES RECEIVABLE ...
Page 64
... account , posting , assets , liabilities , inventory . 6. ( a ) What is the ... accounts and give examples of each . 9. ( a ) What is the object of the ... RECEIVABLE AND NOTES PAYABLE In the transactions 64 METROPOLITAN SYSTEM OF BOOKKEEPING.
... account , posting , assets , liabilities , inventory . 6. ( a ) What is the ... accounts and give examples of each . 9. ( a ) What is the object of the ... RECEIVABLE AND NOTES PAYABLE In the transactions 64 METROPOLITAN SYSTEM OF BOOKKEEPING.
Page 65
... RECEIVABLE AND NOTES PAYABLE In the transactions so far given purchases and sales of merchandise and open accounts have been settled in cash . That is the most common custom in most lines of business , but notes are frequently used in ...
... RECEIVABLE AND NOTES PAYABLE In the transactions so far given purchases and sales of merchandise and open accounts have been settled in cash . That is the most common custom in most lines of business , but notes are frequently used in ...
Page 75
... accounts would be as follows : Cash Interest $ 622.81 2.19 To Notes Receivable $ 625.00 Since discount on a note is interest on the note paid in advance , but one account called Interest will be kept for both interest and discount . In ...
... accounts would be as follows : Cash Interest $ 622.81 2.19 To Notes Receivable $ 625.00 Since discount on a note is interest on the note paid in advance , but one account called Interest will be kept for both interest and discount . In ...
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Common terms and phrases
30 days account sales 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 consignment controlling account corporation cost credit side days after date debit side December 31 Delivery Equipment Delivery Expense deposit dividend drawer drayage Enameled Refrigerators entered February freight Furniture and Fixtures Galvanized Refrigerators Insurance interest investment January journal entry Kitchen Cabinets less discount Machinery Manufacturing Mase month N. Y. draft National Exchange Bank note at 30 Notes Payable Notes Receivable Paid partners petty cash preferred stock Profit and Loss profit or loss Prove cash purchase book purchase ledger salary sales book sales ledger selling shares shipment sight draft Sold stockholders Subscriptions Terms transactions transfer treasury stock trial balance unexpired voucher check voucher record