Bookkeeping And Business Practice
Bookkeeping And Business Practice
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Credit memoranda received from Distributors for installation reports as now issued, should be treated as a part of the sale price of the plant ; in other words, the credits should be journalized when received, debiting the Distributor and crediting Account No. 201 (Sales of Plants and Bat- teries).
26. When a salesman is employed on salary and commission, or on a commission basis with a drawing account privilege, all commission credits and all salary and commission payments to him should be han...dled through a personal account under Account No. 42. In this way a complete and satisfactory record of all commissions earned and all payments made to him can be conveniently maintained and a definite and satisfactory understanding can always be provided by the rendering of frequent statements of account.
Page 77 BOOKKEEPING SYSTEM FOR DELCO-LIGHT DEALERS 27. The following is an example of the opening entry in starting a Dealer's Bookkeeping System. The values indicated in their relation to each other or to a Dealer's business as a whole, are not to be taken in any sense as a criterion.
What to read after Bookkeeping And Business Practice?
You can find similar books in the "Read Also" column, or choose other free books by Wallace Hugh Whigam to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
Credit memoranda received from Distributors for installation reports as now issued, should be treated as a part of the sale price of the plant ; in other words, the credits should be journalized when received, debiting the Distributor and crediting Account No. 201 (Sales of Plants and Bat- teries).
26. When a salesman is employed on salary and commission, or on a commission basis with a drawing account privilege, all commission credits and all salary and commission payments to him should be han...dled through a personal account under Account No. 42. In this way a complete and satisfactory record of all commissions earned and all payments made to him can be conveniently maintained and a definite and satisfactory understanding can always be provided by the rendering of frequent statements of account.
Page 77 BOOKKEEPING SYSTEM FOR DELCO-LIGHT DEALERS 27. The following is an example of the opening entry in starting a Dealer's Bookkeeping System. The values indicated in their relation to each other or to a Dealer's business as a whole, are not to be taken in any sense as a criterion.
What to read after Bookkeeping And Business Practice?
You can find similar books in the "Read Also" column, or choose other free books by Wallace Hugh Whigam to read onlineMoreLess
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