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. 1918 Excerpt: ...column footings, indicates the folio of the ledger. 3. Study the explanation and illustration of the sales book, page 260. Make the proper entry to close it. Post the closing entry to the general ledger. 4. Refer to the purchase book, and close it as directed on page 261. Post the entry to the general ledger. 5. Study ...
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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. 1918 Excerpt: ...column footings, indicates the folio of the ledger. 3. Study the explanation and illustration of the sales book, page 260. Make the proper entry to close it. Post the closing entry to the general ledger. 4. Refer to the purchase book, and close it as directed on page 261. Post the entry to the general ledger. 5. Study the explanation and the illustration of the journal as outlined on page 262. Make the proper entry to close it. Post the entry to the general ledger. 6. Prove the sales ledger by an abstract similar in outline to the following: 7. Prove the purchase ledger by an abstract similar in outline to the following: 8. Have the abstracts approved by the instructor. If they are correct, make a trial balance from the general ledger. 9. Have the trial balance approved. 10. After approval by the instructor, record both the trial balance and the abstracts in Blank No. 1, on the page indicated by the index. 11. Prove the notebook. 12. Hand all books to the instructor for examination. Remember the monthly statement of your bank account. Exercise 62. Review For Written Work 1. Make the statements from the following trial balance: Cash $2485.30 Notes Receivable 855.20 Accounts Receivable 938.65 Mdse. Inventory 8090.55 Real Estate 3000. Building and Fixtures 6072.95 Office Furniture 177.60 Delivery Equipment 382. Notes Payable $1100. Accounts Payable 2218.40 A. L. Persons, Investment 9525. A. L. Persons, Drawing 95. Harry K. Leslie, Investment 9525. Harry K. Leslie, Drawing 60. Mdse. Sales 5672.40 Interest Earned 33.20 Mdse. Discftunt on Purchases 102. Mdse. Purchases 5303.20 Salaries 358.10 Taxes 280. Mdse. Discount on Sales 50. Interest Paid 27.45 Inventories: Merchandise $9150. Building and Fixtures: Depreciation 60.73 Delivery Equipment: Depreciation 3.82 Of...
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