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 6
... month of Jan Bot of ANRoerbe 780 for cash 200 - brls . Flour 5.20 4 Sold W.D. Leach 450 for cash 100 - brls , Flour 4.50 75 780 450 15 J.B. Allen Mdse . Sold on account 50 brls , Flour 4.50 6 A .. Harper Drew for private bash Mase . J ...
... month of Jan Bot of ANRoerbe 780 for cash 200 - brls . Flour 5.20 4 Sold W.D. Leach 450 for cash 100 - brls , Flour 4.50 75 780 450 15 J.B. Allen Mdse . Sold on account 50 brls , Flour 4.50 6 A .. Harper Drew for private bash Mase . J ...
Page 11
... month's rent of store . INSTRUCTIONS . - Whatever costs the business value should be debited . In this instance you have paid $ 75 rent for the benefit of the business . Rent has cost the business value . It is an expense to the ...
... month's rent of store . INSTRUCTIONS . - Whatever costs the business value should be debited . In this instance you have paid $ 75 rent for the benefit of the business . Rent has cost the business value . It is an expense to the ...
Page 13
... month , in order to take a trial balance . When posting , the utmost care should be exercised that all debit items be carried to the debit side of the proper accounts in the ledger , and all credit items to the credit side of the proper ...
... month , in order to take a trial balance . When posting , the utmost care should be exercised that all debit items be carried to the debit side of the proper accounts in the ledger , and all credit items to the credit side of the proper ...
Page 22
... month's rent of store , in cash , $ 50 . INSTRUCTIONS . - Determine the debit by reading rule 5 , page 11 ; determine the credit by reading rule 6 , page 1I . For form of entry similar to this , see transaction No. 2 , page 11 . No. 3 ...
... month's rent of store , in cash , $ 50 . INSTRUCTIONS . - Determine the debit by reading rule 5 , page 11 ; determine the credit by reading rule 6 , page 1I . For form of entry similar to this , see transaction No. 2 , page 11 . No. 3 ...
Page 23
... month of February . No. 15. FEBRUARY 14. Bought of A. J. Lane , on account , 30 days , 250 bu . oats at 33 per bu .; total , $ 82.50 . • INSTRUCTIONS . - Whenever you buy goods from a person without paying for them at the time of ...
... month of February . No. 15. FEBRUARY 14. Bought of A. J. Lane , on account , 30 days , 250 bu . oats at 33 per bu .; total , $ 82.50 . • INSTRUCTIONS . - Whenever you buy goods from a person without paying for them at the time 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.