Office Routine and Bookkeeping: A Method of Teaching the Science of Accounts and of Illustrating the Routine in Business Offices ...complete CourseAmerican Book Company, 1898 - 251 pages |
From inside the book
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Page 1
... Ledger . Deciding upon and arranging the Debits and Credits in the Day Book - Journal is called Journalizing . Debit is abbreviated Dr. Credit is abbreviated Cr . The Ledger is the book of accounts . An Account consists of Debits and ...
... Ledger . Deciding upon and arranging the Debits and Credits in the Day Book - Journal is called Journalizing . Debit is abbreviated Dr. Credit is abbreviated Cr . The Ledger is the book of accounts . An Account consists of Debits and ...
Page 3
... ledger paper as you find them in the Model Ledger , given on pages 4 and 5. 3. Begin with the first debit , Cash , in the Day Book - Journal , trace it to the Cash account in the Model Ledger , after which post it to your Ledger ( on ...
... ledger paper as you find them in the Model Ledger , given on pages 4 and 5. 3. Begin with the first debit , Cash , in the Day Book - Journal , trace it to the Cash account in the Model Ledger , after which post it to your Ledger ( on ...
Page 6
... Ledger debits and credits must also be equal in amount . To ascertain whether the debit and credit sides of the Ledger are equal , we make a test by taking a Trial Balance . Trace the small pencil footings of each account in the Model ...
... Ledger debits and credits must also be equal in amount . To ascertain whether the debit and credit sides of the Ledger are equal , we make a test by taking a Trial Balance . Trace the small pencil footings of each account in the Model ...
Page 7
... Ledger and taken the Trial Balance the required number of times , you will lay aside your book and all of your book- keeping work , except one copy of your Day Book - Journal , from which you are to post up a Ledger and take a Trial ...
... Ledger and taken the Trial Balance the required number of times , you will lay aside your book and all of your book- keeping work , except one copy of your Day Book - Journal , from which you are to post up a Ledger and take a Trial ...
Page 8
... Ledger , placing four accounts on a page ; then test the accuracy of your posting by taking a Trial Balance , using the bal- ances instead of the footings . When completed , present to the teacher for approval ; then preserve same for ...
... Ledger , placing four accounts on a page ; then test the accuracy of your posting by taking a Trial Balance , using the bal- ances instead of the footings . When completed , present to the teacher for approval ; then preserve same for ...
Other editions - View all
Office Routine and Bookkeeping: A Method of Teaching the Science of Accounts ... George W. Schwartz No preview available - 2022 |
Office Routine and Bookkeeping: A Method of Teaching the Science of Accounts ... George W Schwartz No preview available - 2014 |
Office Routine and Bookkeeping: A Method of Teaching the Science of Accounts ... George W. Schwartz No preview available - 2017 |
Common terms and phrases
acct amount ascertain Balance Sheet Bills Receivable bookkeeper C. W. Hammond capital stock Cash account Cash Book Cash Drawer Cash Sales cashier certificate Chainless Bicycle charged Chas Check Book Chemical Bank City Clerks Collection column corporation crates credit side credit-Rule Daily Sales Day Book-Journal debit side debiting and crediting Discount endorsed enter exch Exchange Expense footings Frank Frank Winter Gain account German-American Bank glove illustration Journal Loss & Gain Martin Schneider Mdse Miss National Bank paid paper partners party Pass Book Paul Snyder Pay Roll payment Present Capital previously instructed proceeds proper receptacle Purchase Ledger receipt record red ink Resources and Liabilities Sales Book Sales Ledgers Sales sheets Sales Tickets Samuel Wilder sent sight draft single entry sold statement stub take a trial teacher Tickler transactions Trial Balance Voucher File Wayne County Write
Popular passages
Page 248 - D., of &c., of the second part, the receipt whereof is hereby acknowledged, have bargained and sold, and by these presents do grant and convey, unto the said party of the POWEE OF ATTORNEY. 265 ф second part, his executors, administrators, and assigns...
Page 247 - TOGETHER with all and singular the Hereditaments and appurtenances thereunto belonging, or in any wise appertaining; and the reversion and reversions, remainder and remainders, rents, issues, and profits, thereof; and all the estate, right, title, interest, claim...
Page 193 - To discount and negotiate promissory notes, drafts, bills of exchange and other evidences of debt...
Page 247 - Witnesseth: That the said party of the first part for and in consideration of the sum of five hundred dollars ($500.00), lawful money of the United States of America, to them in hand paid by the said party of the second part, the receipt whereof is hereby .confessed and acknowledged...
Page 193 - The amount of its capital stock and the number of shares into which the same shall be divided.
Page 58 - 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 247 - ... and by these presents doth grant, bargain, sell, alien, remise, release, conv«y, and confirm unto the said party of the second part and to his heirs and assigns forever...
Page 175 - On this day of 1966, before me personally appeared to me known to be the persons described in and who executed the foregoing instrument, and acknowledged that they executed the same as their free act and deed.
Page 247 - ... do their and each of their best endeavors, and, to the utmost of their skill and power, exert themselves for their joint interest...
Page 194 - In order to furnish suitable notes for circulation, the Comptroller of the Currency is hereby authorized and required, under the direction of the Secretary of the Treasury, to cause plates and dies to be engraved, in the best manner, to guard against counterfeiting and fraudulent alterations, and...