Practical Bookkeeping

Cover Practical Bookkeeping
Practical Bookkeeping
Carlos Bent Ellis
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42J 2. 324 2. 174 V/_J 2. 05 19 20 21 22 23 24 25 26 27 Axminster . .. . A 1. 75 a i. 85 a 1. 90 a 2. 02$ a2. I2$ a 2. 20 2. 05 Body Brussels . . . 1. 42 1. 34 1. 30 1. 20 1. 12 1. 06 1. 18 Ingrain . 92 . 84 . 80 . 70 . 62 . 56 . 68 Lining . 10 . 10 . 10 . 10 . 10 . 10 . 10 Matting . 55 . 59 . 61 . 66 . 70 . 73 . 67 Moquette . .. . 1. 92| 1. 82$ 1. 77$ 1. 65 1. 55 1. 47$ 1. 62$ Tapestry Brussels . . . 75 . 79" . 81 . 86 . 90 . 93 . 87" Velvet 1. 27$ 1. 37$ 1. 42$ 1. 55 1. 65 1. 72$ 1. 57$ Wilto...n 2. 40 2. 30 2. 25 2. 12* 2. 02$ 1. 95 2. 10 EXERCISE XIII. DRAFTS, 159. The special purpose of this exercise is to illustrate the use of bills of exchange, or, as they are more commonly called, drafts. There are three kinds of negotiable paper in common use : bills of exchange, promissory notes, and checks. With the use of the last two of these you are already somewhat familiar. In this exercise you will use two new books : a purchase book in which to record your purchases of merchandise, and a bill book in which to keep a record of your bills receivable and bills payable.

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