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 13
... appear on the debit side of the Cash account in the ledger , and the credit cash items in the journal will appear on the credit side of the Cash account in the ledger . ( See Cash account in model ledger , page 8. ) All debit ...
... appear on the debit side of the Cash account in the ledger , and the credit cash items in the journal will appear on the credit side of the Cash account in the ledger . ( See Cash account in model ledger , page 8. ) All debit ...
Page 15
... appear in your ledger at the present time . Expense 190 . Jan 2 3 75 Write the page of the ledger in the folio column of your journal . FOURTH STEP . - The next item on the debit side of your journal is Expense ; the amount is $ 27.50 ...
... appear in your ledger at the present time . Expense 190 . Jan 2 3 75 Write the page of the ledger in the folio column of your journal . FOURTH STEP . - The next item on the debit side of your journal is Expense ; the amount is $ 27.50 ...
Page 16
... appear in your ledger at the present time . Merchandise 190- Jan 4 4 530 33001 EIGHTH STEP . - The next item on the debit side of your journal is Merchandise ; the amount is $ 175 . Post this to the debit side of your Merchandise ...
... appear in your ledger at the present time . Merchandise 190- Jan 4 4 530 33001 EIGHTH STEP . - The next item on the debit side of your journal is Merchandise ; the amount is $ 175 . Post this to the debit side of your Merchandise ...
Page 17
... of the Cash account in your ledger as it should appear at the present time . Jan , 5 ހ Cash 4000 285 190- Jan 2 75 ५ Int . -2 2 140 2 80 2 12 SIXTEENTH STEP . - Transfer the remaining credit items of MODERN ILLUSTRATIVE BOOKKEEPING . 17.
... of the Cash account in your ledger as it should appear at the present time . Jan , 5 ހ Cash 4000 285 190- Jan 2 75 ५ Int . -2 2 140 2 80 2 12 SIXTEENTH STEP . - Transfer the remaining credit items of MODERN ILLUSTRATIVE BOOKKEEPING . 17.
Page 18
... appear in your ledger , with the ledger page in the folio column . The following illustrates the form . Trial Balance Jan 6 , 190- A. N. Harper bash Mdse . Expense The names of the accounts in the left - hand column must be the names of ...
... appear in your ledger , with the ledger page in the folio column . The following illustrates the form . Trial Balance Jan 6 , 190- A. N. Harper bash Mdse . Expense The names of the accounts in the left - hand column must be the names of ...
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Common terms and phrases
30 days 50 brls accept acct amounts and explanation apply on account Axminster bank pass book bill book Bills Receivable 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 explanation are different explanation space favor Flour folio column following illustrates footing freight Gain account gain statement Grunsfeld H. F. Adams hand illustrates the form indorse inventory investment invoice book journal-daybook June left-hand Loss and Gain Mase Merchandise account money column oats posting power of attorney present worth proper cash book proper entry proprietor purchased reading rule receipt red ink resources and liabilities sales book shipment 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 143 - Jennings, of the second part, all of the city of Rochester, county of Monroe, and state of New York...
Page 143 - 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 85 - RECEIVED, subject to the classifications and tariffs in effect on the date of the issue of this Bill of Lading, from the property described below, in apparent good order, except as noted (contents and condition of contents of packages unknown...
Page 144 - 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 83 - All items of cash received and entered on the debit (left) side of the cash book are posted to the credit side of the ledger account named.
Page 3 - The script illustrations in the book are excellent models to follow. Do not allow yourself to do careless and slovenly work either in writing or in making figures. Details. Inability to estimate the importance of a thorough mastery of details is the cause of more failures in life than all other causes combined. Learn to pay attention to the little things. Follow your instructions implicitly; do not be content with doing a thing nearly right, but do it exactly right. Remember, "Perfection is made...
Page 114 - 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 116 - Boston, Mass., May 25, 19 — Mr. KP Shedd Syracuse, NY Dear Sir : We have this day drawn upon you at sight, in favor of 0. M. Behrns & Co., of your city, for Three Hundred Fifty (350) Dollars. Very truly yours ER Gaylord & Co. per Tn.
Page 85 - 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...
Page 49 - Books Kept. — The books which you will keep in this work are the journal-daybook and the ledger as principal books, and the check book as an auxiliary book.