Business Accounting volume 5

Cover Business Accounting volume 5
Business Accounting volume 5
Harold Dudley Greeley
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00 40. 00 30. 00 Bad Debts 125. 00 60. 00 Cash Sales 6, 250. 00 5, 380. 00 6, 100. 00 Cash Received from Customers on Ledger Accounts .
10, 850 00 10, 260. 00 9, 150. 00 Debtors July 1, 1913 5, 820. 00 6, 140. 00 7, 240. 00 Debtors, Dec. 31, 1913 7, 220. 00 7, 415. 00 7, 975. 00 Petty Cash July 1, 1913 500. 00 500. 00 500. 00 Petty Cash, Dec. 31, 1913 500. 00 500. 00 500. 00 Stock July 1, 1913 3, 450. 00 3, 820. 00 3, 650. 00 Stock Dec 31, 1913 4, 300. 00 4, 720. 00 4, 500. 00 Goods Received fr
...om Head Office Factory 11, 500. 00 10, 240. 00 10, 350. 00 Required: (a) Branch accounts on head office books.
(b) Final general trial balance.
(c) Branch Profit and Loss accounts.
(Illinois C. P. A. Examination. } ILLUSTRATIVE PROBLEMS Solution to Problem 41* (a) NEW YORK CURRENT ACCOUNT 121 Balance, July 1, 1913: Debtors $5, 820. 00 Petty Cash 500. 00 Stock 3, 450. 00 $ 9, 770. 00 Rent and Taxes 200. 00 Salaries and Wages 1, 650. 00 Goods from Factory 11, 500. 00 Net Profit... 6, 000. 00 $29, 120.


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