Previous Ontario School Bookkeeping (1909) Next

 

INDEX

PAGE

ACCEPTANCE OF DRAFTS DEFINED    54

Forms of    16, 19

ACCOUNT DEFINED   7

ACCOUNTS, CLASSIFICATION OF    8

ASSETS DEFINED    8

ASSET AND LIABILITY ACCOUNTS    8, 14

ASSIGNABLE PAPER    56

BALANCED ACCOUNTS    33

BALANCE SHEET    35

BASK ACCOUNT    47, 82, 93

Transactions Journalized    47

BANK DRAFTS    72, 73, 74, 75

Transactions Journalized    74

BANK MONEY ORDER    75

BANK PASS BOOK    46

BILL BOOKS    58, 83, 93

Form of    58,59, 84, 85

BILLS AND INVOICES DEFINED AND ILLUSTRATED   48, 49

BILLS OF EXCHANGE    72, 73

BILLS RECEIVABLE DEFINED    16

Journal Rule    17

BILLS PAYABLE DEFINED    18

Journal Rule    19

BOOKKEEPING DEFINED    7

BUSINESS TRANSACTION DEFINED    7

CAPITAL. ACCOUNT    13, 76

CASH DEFINED    14

CASH ACCOUNT DEFINED    14, 15

Journal Rule    14

CASH BOOK EXPLAINED    42

Forms of    42, 43, 68, 69, 84, 85, 93

Purposes of    44

Used as a Journal    43, 67, 83

Used as a Ledger Account    43

CHANGING SINGLE ENTRY TO DOUBLE ENTRY   95

CHEQUES    46, 74, 75, 82

CHEQUE BOOK AND USE OF STUB    

CHECKING BACK AND CHECKING OFF    40

CLOSING THE BOOKS    34

CLOSING THE LEDGER, PURPOSE OF    37

Double Entry Ledger    37, 39

Single Entry Ledger    95

COLLECTION AND DISCOUNT    56

COUNTER CHECK BOOK    92

CREDIT INVOICES    83

DAYS OF GRACE    55

DEPARTMENT ACCOUNTS    69

DEPOSIT SLIPS    45

DIRECTORY. PURPOSES OF    29

DISCHARGE    56

DISCOUNTING    56

DISCOUNTS PUT THROUGH THE CASH JOURNAL    69

DISHONOUR   66

DOUBLE ENTRY DEFINED    25

Illustration Set    29

DOUBLE ENTRY VERSUS SINGLE ENTRY    87

DRAFTS. DEFINITION OF    52

Forms of    16, 19, 53, 54

Kinds of    55

Parties to    53

Transactions Journalized    59

DUE DATES    55

ENDORSEMENTS DEFINED    56

Kinds, Effects, Applications    57

Purposes of    56

ERRORS IN TRIAL BALANCES    34

EXERCISES ON BILLS RECEIVABLE A/C    17, 18, 21

Bi Is Payable A/o    19,20, 21

Cash A/c    14, 15, 16

Cash Journal    69

Expense A/c    .   23, 24

Merchandise A/c    21, 22, 23

Personal A/c    9, 10, 11, 12

Proprietor's A/c    13

EXPENSE ACCOUNT DEFINED   23

Journal Rule    23

EXPRESS MONEY ORDERS    74, 75

FINANCIAL, STATEMENTS, KINDS OF    34, 83

Double Entry Forms    36, 37, 64, 65

Single Entry Forms    94

FREIGHT ACCOUNT    76

GAIN DEFINED    8

HOLIDAYS, STATUTORY    5

IMPERSONAL ASSET AND LIABILITY ACCOUNTS    14

Journal Rule    14

INDEX TO LEDGER    31

INK, USES OF RED AND BLACK    12, 40

INTEREST AND DISCOUNT    62, 63

Ledger Account    63

Transactions Journalized    02

PAGE

INVENTORY BOOK   34

INVENTORIES, DEFINITION AND TREATMENT OF    23, 40, 63

INVOICES    49

INVOICE BOOK    77, 78

JOURNALIZING DEFINED    8

JOURNAL DAY BOOK    28

JOURNAL ILLUSTRATED, DOUBLE ENTRY    8, 11, 30, 68

Single Entry    90

JOURNAL RULES, DOUBLE ENTRY    9, 10, 14, 17, 19, 21, 40

Single Entry    87

LEDGER ACCOUNTS DEFINED    7

Forms of    7, 11, 13, 15, 17, 20, 22, 43, 63

LEDGER, DOUBLE ENTRY    31, 32, 38, 39

Single Entry    :93, 94, 95

LEDGER LINES    41

LIABILITIES DEFINED    8

LOSSES DEFINED    

LOSS AND GAIN ACCOUNTS   

Journal Rule    

MARKED CHEQUE   

MERCHANDISE ACCOUNT DEFINED    

Journal Rule    

MERCHANDISE DISCOUNT ACCOUNT    

MONTHLY STATEMENT, WHOLESALE    

NEGOTIABLE, NON-NEGOTIABLE, AND ASSIGNABLE   

NET CAPITAL    

NET INSOLVENCY    

NOTES, PROMISSORY, DEFINED    52

Forms of    16, 18, 53

Kinds of    55

Parties to    52

OPENING ENTRY, DOUBLE ENTRY JOURNAL    25, 40, 41

Single Entry Journal    -.   90

ORDERS DEFINED    49

Forms of    50

Transactions Journalized    50

ORDER BOOK    91

ORIGINAL ENTRY BOOKS    42

PAGING THE JOURNAL    11

The Ledger    11, 12

PAGES REQUIRED FOR THE VARIOUS SETS    6

PARTNERSHIP AND PARTNERSHIP ACCOUNTS    81

PERSONAL ASSET AND LIABILITY ACCOUNTS    9

Journal Rule    10

PERSONAL ACCOUNTS, WHEN CLOSED    12

Putting Transactions Through the   69

PIN-HEAD TOTALS    33, 39

POSTAL NOTES    74, 75

POSTAL OFFICE MONEY ORDERS    71, 75

POSTING DEFINED    8

Order of Entering Items    11

PRINCIPAL AND AUXILIARY BOOKS    42

PROPRIETOR'S ACCOUNT DEFINED    13

Capital A/c and Private A/o    13, 76

PROPRIETOR AND THE BUSINESS DISTINGUISHED   10

PROTEST    5R

PURCHASE JOURNAL    77, 78

PURCHASES AND SALES FOR CASH, ENTRY OF    69

REAL ESTATE DEFINED    40

RECEIPTS    25

REGISTERED LETTERS    74

REMITTING CASH, METHODS OF    74, 75

REQUISITION FORM FOR BANK DRAFTS   73. 74

SALES JOURNAL    76, 77

SINGLE ENTRY BOOKKEEPING    87

Books Used    87

Journal Rule    87

Illustration Set   

STATEMENTS OF ACCOUNT--RETAIL    98

STATEMENTS, MONTHLY—WHOLESALE   99

STOCK-TAKING    34

STATEMENT OF LOSSES AND GAINS    35. 36, 61, 65

STATEMENT OF ASSETS AND LIABILITIES   35, 36, 64, 65, 94

SUMMARY OF THE PROPRIETOR'S ACCOUNT   35, 36, 64, 65

SET I    29

SET II    41

SET III    44

SET IV    47

SET V    51

SET VI    60

SET VII    66

SET V III    70

SET IX    78

SET X    88

SET XI    96

TRANSACTIONS FOR BILL JOURNAL    86

TRANSACTIONS FOR CASH JOURNAL    69, 86

TRIAL BALANCE DEFINED    33

Finding Errors    34

Forms of    33, 63

4

Picture

Previous Ontario School Bookkeeping (1909) Next