 | E. Virgil Neal, C. T. Cragin - 1901 - 284 pages
...some other person who issues the power of attorney. It is generally witnessed by a notary public, wno stamps the document with his seal. Such a power of...exercises to which you will be referred by number. Books Kept. — The books which you will keep in this work are the journal-daybook and the ledger as principal... | |
 | E. Virgil Neal, Charles Thompson Cragin - 1909 - 168 pages
...any transaction, determine first which accounts are affected by that transaction, and then determine which account is to be debited and which is to be credited, by applying the rules for journalizing which you have learned in the preceding work. Books Kept. — The books which you will... | |
 | E. Virgil Neal, C. T. Cragin - 1911 - 340 pages
...any transaction, determine first which accounts are affected by that transaction, and then determine which account is to be debited and which is to be credited, by applying the rules for journalizing which you have learned in the preceding work. Books Kept. — The books which you will... | |
 | William Richart Hayward, Isaac Price - 1922 - 180 pages
...; Walter Franklin ; and Thomas Wilson. Post the transactions directly to the accounts, making sure which account is to be debited and which is to be credited. 1. June 1. Albert Vincent invests cash, $2,000. June 2. Bought stock of merchandise for cash, $450.... | |
 | Iowa Agriculture and Home Economics Experiment Station - 1922 - 404 pages
...or transferring the entries to the Lcdger the Journal serves as a memorandum to tell the bookkceper which account is to be debited and which is to be credited for each transaction, and provides him with the needed information as to date, quantity, terms of the... | |
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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. 