Theory of Bookkeeping
Theory of Bookkeeping
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Railroad Bonds. 191. . Jan. 3. Bought of Henry Anderson for cash 10 brls. Flour @ $5, $50„ Mdse. Is debtor, because we received it, and Cash is credit because we disposed of it. {See form, page 7. ) ** 4. Sold William Dawson for cash, 20 brls. Greening apples @ $3, Cash is deblor, because we received it, and Mdse. Is credit because we disposed of it. {See farm, page 7 ) 5. Bought of Geo. P Fowler & Co. , for cash, 2 brls. Gasoline 50 gal. Each @ lie, $11; 5 cans polarine, 5 gal. Each @ 40c, $10.... Total $21. Mdse, is debtor because we received it. Enter the total as one amount. Cash is credit. JOURNALIZING o? ■^iz-. ''/^l^tiLd-^- -^ ^ ^ / 7 C-'-Z^LSs^-^^^L"'^ 'y?^t:iUty (3tz, . ^^^ ^z^ka^t^O'CyL^. Jy (^z 42 THEORY OF BOOKKEEPING LESSON XIV OPENING ACCOUNTS— POSTING— TRIAL BALANCE Opening Ledger Accounts consists in writing the name of the account directly across the centre of the page. An account should always begin at the top of a page. Ledger accounts should be written in a plain, bold hand.
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You can find similar books in the "Read Also" column, or choose other free books by Orville Marcellus Powers to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
Railroad Bonds. 191. . Jan. 3. Bought of Henry Anderson for cash 10 brls. Flour @ $5, $50„ Mdse. Is debtor, because we received it, and Cash is credit because we disposed of it. {See form, page 7. ) ** 4. Sold William Dawson for cash, 20 brls. Greening apples @ $3, Cash is deblor, because we received it, and Mdse. Is credit because we disposed of it. {See farm, page 7 ) 5. Bought of Geo. P Fowler & Co. , for cash, 2 brls. Gasoline 50 gal. Each @ lie, $11; 5 cans polarine, 5 gal. Each @ 40c, $10.... Total $21. Mdse, is debtor because we received it. Enter the total as one amount. Cash is credit. JOURNALIZING o? ■^iz-. ''/^l^tiLd-^- -^ ^ ^ / 7 C-'-Z^LSs^-^^^L"'^ 'y?^t:iUty (3tz, . ^^^ ^z^ka^t^O'CyL^. Jy (^z 42 THEORY OF BOOKKEEPING LESSON XIV OPENING ACCOUNTS— POSTING— TRIAL BALANCE Opening Ledger Accounts consists in writing the name of the account directly across the centre of the page. An account should always begin at the top of a page. Ledger accounts should be written in a plain, bold hand.
What to read after Theory of Bookkeeping?
You can find similar books in the "Read Also" column, or choose other free books by Orville Marcellus Powers to read onlineMoreLess
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