A System of Chapter Bookkeeping

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Column Y-B-4 is the total of the advance payments of the " See Plate Y, 20 Items in A-3 will be entered in B-2 and B-3, unless the treasurer desires to specify how much of the item due this month was carried over from the preceding month, and how much is the indebtedness of the current month.
21 Even in the case of servants. If the chapter has paid one servant in advance, as is often the case, and there is a greater amount due the other servants, service will be entered in column 5. If the adva
...nce paid to any servant is greater than the amount owed to other servants, service will be entered in column 6.
10 preceding month used up during the current month in liquidating assess- ments ; whereas, column Y-B-5 shows the amount of the advance pay- ments entered in column X-15 for the current month. 22 FORM Y SUMMARIES In SUMMARY I, item 1 is taken from the Cash Book as balanced on the last day of the preceding month. This amount should, thus, be the same as reported in Summary III-l in the report of the preceding month.


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