Central Station Bookkeeping And Suggested Forms

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Central Station Bookkeeping And Suggested Forms
Horatio Alvah Foster
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Schedule A is arranged for use with " Abstract Books " and contains only department headings, all details being entered in the " Abstracts. " The numbers at the right indicate the num- bers of the several accounts or subdivisions that are to be included under any one heading.
Schedule B has quite a number more accounts for the Ledger, but it is arranged to do away with the "Abstract Books, " all entries being made directly from the Voucher Register or Journal. As above, the numbers at the right
... indicate the accounts to be included under each head.
Schedule C is for use by smaller-sized companies or where it is not deemed necessary to go much into detail and monthly reports are not required.
The number of departments and accounts has been con- densed to the lowest limit felt desirable by the writer.
As care has been taken to describe each individual account and subdivision, it is not necessary to give other than the num- bers of the individual accounts that are included.
% GENERAL BOOKS.


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