Elements of the Theory And Practice of Book-Keeping: Based Upon the ...

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Elements of the Theory And Practice of Book-Keeping: Based Upon the ...
John Walmsley
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Exercise xxxvi.
BOOK-KBBPnrG.
COLLEGE OF PRECEPTORS.
FiBjST Class, Midsummw, 1904. 1} hours.
1. The furm of Roberts & Co. have the Balances from the Ledger of December 31, 1903:— £ *. d.
Premises valued at 2000 Cash in Office 198 11 10 Balance at Imperial Bank 2000 Gockls on Hand 1728 R. Oardington's Acceptance for 365 4 1904.
Jan. 1.
The firm are Debtors to W. Smithson 280 11 10.
11.
27 31.
7.
14.
20.
23.
29.
31.
R. Cardington borrows from the Firm, who give him a Cheque on Imperial Bank ... 7
...20 5. Firm forward to W. Smithson their Ac

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