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BOOKKEEPING   11

16 (a). Journal with the Ledger pages in, after posting.

TORONTO, January 2, 19—.

 

11

John Simpson Dr.

80

 

 

 

 

 

Mdse. Cr.   -

 

 

80

 

 

 

5

 

 

 

 

 

 

Mdse. Dr.   -   -   -   -

7.5

 

 

 

 

11

John Simpson Cr.

 

 

75

 

 

 

10

 

 

 

 

 

i   11

John Simpson Dr.   -

110

50

 

 

 

 

Mdse. Cr.   -

 

 

110

50

 

 

15

 

 

 

 

 

 

Cash Dr.   -   -   -   -

40

25

 

 

 

11

John Simpson Cr.

 

 

40

25

 

 

17

 

 

 

 

 

11

John Simpson Dr. -

70

50

 

 

 

 

Mdse. Cr.   -

 

 

70

50

 

 

22

 

 

 

 

 

 

Mdse. Dr.   -   -   -   -

90

 

 

 

 

11

John Simpson Cr.

 

 

90

 

 

 

24

 

 

 

 

 

11

John Simpson Dr. -

25

 

 

 

 

 

Mdse. Cr.

 

 

25

 

 

 

25

 

 

 

 

 

 

Mdse. Dr.   -   -   -   -

45

 

 

 

 

11

John Simpson Cr.

 

 

45

 

 

 

29

 

 

 

 

 

 

Cash Dr.    

10

75

 

 

 

11

John Simpson Cr.

 

 

10

75

 

 

30

 

 

 

 

 

 

Cash Dr.   -   -

20

 

 

 

 

 

Mdse. Cr.

 

 

20

 

16 (b). Ledger Account posted, closed, and balance brought down.

Dn.   JOHN SIMPSON.   CR.

 

 

 

 

19

 

 

 

 

 

2 I

11

80

 

Jan.

5

 

11

75

 

10

 

11

110

50

I

 

15

 

11

40

25

17

 

11

70

50

 

22

 

11

90

 

24

 

11

25

 

 

25

 

11

45

 

 

 

 

286

 

 

29

 

11

10

75

1

591.85

11

200

 

 

 

 

 

261

 

20

566.50

11

25

 

Feb.

6

 

11

100

 

26

%5'75

11

80

25

 

14

 

11

175

 

 

 

 

291

25

 

28

 

11

30

50

 

 

 

 

 

 

 

 

 

5

566

50

 

 

 

 

 

 

28

Balance   -   -   -

11

 

 

 

 

 

591

25

 

 

 

 

591

25

1

Balance   -   -   -   -

11

-24

75

 

 

 

 

 

=

 

 

 

 

 

 

 

 

 

 

 

(~) Remarks on January Ledger :

1. Experienced bookkeepers recommend the following order in making entries in Ledger Accounts: (1) the amount, (2) the date, (3) the Journal page. Then enter the Ledger page of the account in the Journal, opposite the item posted, first noticing the amount in the Journal again, to make sure that the correct amount has been posted.

19-Ja

Feb Ma


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