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. 1859 Excerpt: ...may now commence posting, and post up the business of July. TRIAL BALANCE. Instruction.--You have now posted the business of July; the next thing is to make out the Proof or Trial Balance, which is to be done in the same manner as you did at the end of May and June. The last Day-Book balance must be brought on the ...
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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. 1859 Excerpt: ...may now commence posting, and post up the business of July. TRIAL BALANCE. Instruction.--You have now posted the business of July; the next thing is to make out the Proof or Trial Balance, which is to be done in the same manner as you did at the end of May and June. The last Day-Book balance must be brought on the present sheet, as in the former instance. Having made out the Trial Balance, you will then proceed to balance the Cash-Book; and if, in the Sales and Invoice Books, the amounts of each page are not added and carried forward from page to page, you may now carry them forward, so that the end of the Invoice-Book may show the whole cost of our merchandise, and the end of the Sales-Book may show the amount of our sales. Since these books are to embrace no more than the three months' business already entered, your attention is now called to the Balance-Sheet and to the closing of the accounts, which, although done now at the end of three months, are yearly operations in business. The following is the Trial Balance of July 30: --3 BALANCE SHEET OF JULY 31, 1859. SMITH & MARSH. BALANCE-SHEET. Instruction.--The Balance-Sheet is to exhibit a statement of the situation of our mercantile affairs--to show how we stand--or what are our property and debts (or assets and liabilities), our net capital, and the net gain of our business.. The Balance-Sheet should be made out once or twice a year; oftener would be attended with much inconvenience, as it is necessary to take an account of the entire stock of goods on hand or in store--the amount of which forms an important item on the Balance-Sheet. In making out the Balance-Sheet, you will rule a sheet of cap paper to correspond with the foregoing form. The entries on the sheet are obtained from the Leger, the Bil...
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Add this copy of A Course of Practice in Single-Entry Book-Keeping: to cart. $52.75, good condition, Sold by Sequitur Books rated 5.0 out of 5 stars, ships from Boonsboro, MD, UNITED STATES, published 1866 by New York: D. Appleton and company.
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Seller's Description:
Good. Bound in publisher's cloth. Gilt lettering. All edges marbled. Book-keeping scene embossed on front board. Hardcover. Good binding and cover. Scattered markings and underlining. Rear end page torn with loss. Minor spotting. 142 pages; including forms; 24 cm.
