The Elliott Fisher Way Bookkeeping By Machinery

Cover The Elliott Fisher Way Bookkeeping By Machinery
The Elliott Fisher Way Bookkeeping By Machinery
Harrisburg Elliott Fisher Company
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The other, or credit side of the entry, would appear on the control sheet of the "H" ledger, which is not illustrated.
When the "H" bookkeeper makes out Journal Transfer No. 1953, she attaches the $2. 98 charge ticket to the debit portion when she sends it over to the "A" bookkeeper. As soon as the "A" bookkeeper posts the journal debit of $2. 98 to her control sheet, she O. K. 's the journal transfer to show that she has made the journal posting to her control sheet. Then she 52 BOOKKEEPING BY
... MACHINERY sends the journal transfer on to the general control of all sec- tions, or perhaps back to the Sorting Desk, or to the General Ledger, depending on how the store routine operates. When the " H " bookkeeper posts her credit portion of Journal Trans- fer No. 1953, she O. K. 'S and sends it through in a similar way. Triplicate copy of the above is left in the book for checking purposes in case of necessity.
38 C. O. D. Control Sometimes goods are sent out C. O. D. But are released and charged to the customer.


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