The Theory and Practice of Bank Book-Keeping, and Joint Stock Accounts; Exemplified and Elucidated in a Complete Set of Bank Account Books, (Printed in Colors, ) Arranged in Accordance with the Principles of Double Entry

The Theory and Practice of Bank Book-Keeping, and Joint Stock Accounts; Exemplified and Elucidated in a Complete Set of Bank Account Books, (Printed in Colors, ) Arranged in Accordance with the Principles of Double Entry

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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. 1866 edition. Excerpt: ... the sum stands now at the credit of the individual account in General Leger. All the said entries will be found in the books, under the date. The Bookkeeper now proceeds to write up and balance his books, it being the end of the month; the first thing towards which, is to balance and journalize the remainder of the General Cash Book; and post the same into the General Leger, 'which, being done, he footed, with pencil, all the accounts, showing the balance of each on the greater side. He then drew off the following sheet or " Trial Balance." General Leger. Dr. Balances Of August 31, 1855. C R. Thus it appears by the preceding form that the General Leger balances, which is taken as a proof of the correctness of all the postings, additions and subtractions in the Journal and General Leger. Several of the preceding balances are susceptible of additional proof, having their duplicates. The Bookkeeper now examined the duplicates: The duplicate of the cash account in the General Leger, is the General Cash Book; the balances of which were found to agree, both showing $169,719 24 on hand. The duplicate of the account of " Depositors" in the General Leger, is the Deposit Leger; a list of balances due Depositors is now made out in order to see whether the duplicates tally; the following are the balances of the Deposit Leger, at this date: Deposit Leger. Dr. Balances Of August 31, 1855. Cr. Deposit Leger. Dr. Balances Of August 31, 1855. Cb. Thus it appears hy the above list of balances drawn from the Deposit Leger, that the total held on deposit and at the credit of the Depositors, is $212,521 85, and this sum agrees or tallys with the balance of the account of " Depositors," which represents the above parties...show more

Product details

  • Paperback | 56 pages
  • 189 x 246 x 3mm | 118g
  • Rarebooksclub.com
  • Miami Fl, United States
  • English
  • black & white illustrations
  • 1236609379
  • 9781236609373