The Science of Double Entry Bookkeeping, Simplified, Arranged, and Methodized; Containing, Also, a Key, Explaining the Manner of Journalizing, and the Nature of the Business Transaction of Each of the Day-Book Entries

The Science of Double Entry Bookkeeping, Simplified, Arranged, and Methodized; Containing, Also, a Key, Explaining the Manner of Journalizing, and the Nature of the Business Transaction of Each of the Day-Book Entries

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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1853 edition. Excerpt: ... for the principa. account which your business calls into the most common use, may be carried to any extent you please. You might add to tlie plans given in nos. 3 & 4, columns for Bills Payable, Bills Receivable, Interest, &c. Expense, etc. etc. All of which may be so diversified as to have a very pretty appearance in an illustration, so is to give a favorable impression to the casual observer. DIFFERENT PLANS FOR KEEPING THE LEGER There are different plans for keeping a Leger from thai laid down in part first jf this work. Old fashioned accountants even now snake use of the words To and By; always Debiting an account to another account or sundries, and Crediting fly an account or sundries. Others omit writing the account which forms the balance for each sum throughout their Leger, retaining nothing but the dates and amounts. This plan gives the Leger a very clean and beautiful appearance, and may answer well with extensive dealers and commission merchants. Some omit these balances in their Representative accounts, and retain them in their Personal accounts, etc.--Others keep nothing but a Leger, and enter each article sold directly upon it. I have found this latter plan answer well at a manufacturing establishment, to confine those accounts of the hands who were daily purchasing frivolous amounts. By this plan we always had on hand a bill in detail of all articles they had purchased. You will find it to answer well under similar circumstances Once a month the total amounts of this Petit Leger were Journalised and carried to the "Great Book." I give the following as examples; and will now leafs your mind for its own action--give it scope. FORMS OF BILLS, NOTES, &c. FORM OF RECEIPTS. See Receipt Book, page 97. FORMS OF...show more

Product details

  • Paperback | 78 pages
  • 189 x 246 x 4mm | 154g
  • Rarebooksclub.com
  • Miami Fl, United States
  • English
  • Illustrations, black and white
  • 1236534492
  • 9781236534491