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. 1895 Excerpt: ...should be kept for reference in case of dispute. Some merchants use a slate instead of a blotter. This practice for obvious reasons should be avoided. New Hampton, July 20, 1897. 24 27 30 31 Bought of Edwin Manson, on our note at 30 days, 10 M. clapboards, @ $50.00, Paid cash to Albert Smith for our note of the 7th ...
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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. 1895 Excerpt: ...should be kept for reference in case of dispute. Some merchants use a slate instead of a blotter. This practice for obvious reasons should be avoided. New Hampton, July 20, 1897. 24 27 30 31 Bought of Edwin Manson, on our note at 30 days, 10 M. clapboards, @ $50.00, Paid cash to Albert Smith for our note of the 7th inst., due this day, Sold for cash to John M. Taylob, 4 M. pine boards, @ $20.00, Total footing of Day-Book, JOURNAL. (21.) What is a journal? A journal is a book in which the proper debits and credits are arranged previous to posting them to the ledger. (22.) What should be placed in the first column? The date. (23.) The second? The page of the ledger to which the amount is posted. (24.) What in the third? The ledger titles. (25.) What in the first set of money columns? Debit amounts. (26.) What in the second set? Credit amounts. (27.) How many rules are there for journalizing? Three general rules. (28.) What is the first, or the rule concerning the proprietor? Whatever comes in to the concern is debited; and whatever goes out from the concern is credited. (29.) What is the second rule, or the rule concerning other persons, firms, corporations? Whoever receives value of the concern, and does not pay, should be debited for the amount; and whoever gives value to the concern, and does not receive pay, should be credited for the amount. (30.) What is the third rule? Debit losses and expenses, credit gains. These three rules are sufficient for journalizing all transactions. The answers to the previous questions in double entry will greatly assist the learner, but the above rules are all which are essential. (31.) What is the proof of the correctness of the journalizing? The total footings of the Dr. and Cr. columns of the journal will equal each othe...
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