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84   BOOKKEEPING

120. Special Column Cash Journal. CASH.   DR.

19-Sept.

Z.F.   (Accounts   Cr.)

3 J A. McIntyre (Cap. A/c) 3 t74 J. MacDonald (Cap. A/c) 7   Merchandise -   -   -

13 75 Mdse. Discount

14   ,.,/ Merchandise -

14   J Bills Receivable

16 75 Discount   -

17 76 Bills Receivable

18 77 L. Laing   -

21   til Merchandise -
23 78 T. Marshall -

28   t Merchandise 30 70 Merchandise - 30 85

(Explanations.)   11 Sundries Cr. 11 Mdse. Cr.

Invested -   -   5000

Invested -   -   1000   1

Petty Sales   -   -   -   -

3% on K. H. Co's Inc. Sept. 12 Petty Sales   -   -

On #1 -   -   -   200

5% on B. P. # 3   ~   3

#2-   -   -   78

Bill of the 18th   98

Petty Sales   -   260   SO

On a/c -   25

Petty Sales   ~ 27b   60

For September -   - Cr.   *911   90 ~   911   90

Cash   - Dr.   7324   90

. 9

150

50

225

7324 90

Oct.   1   ,%/   Balance $   -

. These items and all ruling in red ink.

121. Bill Journal.

From Sept.   -   -   - $4339.47

t The paging in the folio column has no reference to pages in this book.

BILLS.

BILLS.

NO.

WREN

L.F.

ACCOUNTS DR.

REMARKS.

PAYEE (NOTE).

1   PAYABLE AT

BEGINS TO RUN.

 

GIVEN.

 

 

 

PAYEE: (DRAFT).

Place.

Bank.

Month.

Year.

1

Aug.

15

J

A. McIntyre (Cap. A/c)

Investment

R. Wilkina

Winnipeg

Schol.

Aug.

15

19-

 

Sept.

10

83

B. King

On a/c

J. Mason

 

 

Sept.

10

"

3

"

13

S6

F. Burton & Co.

Inv. Aug. 29

F. B. & Co.

"

"

Aug.

29

"

4

"

28

80

Kent Hardware Co.

On a/c

K. H. Co.

 

"

Sept.

25

"

 

"

30

81

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Remarks.—1. For Bank A/c and the treatment of inward and outward cheques, see Section 113.

$2. The Cash Balance for September should be brought down in the wide space, to prevent double posting. When the October total for "Cash Dr." is obtained, then the September balance should he placed in the " Sundries " column to obtain the October Balance. If the Cash Journal be taken as the Cash Account in the Ledger, then the September Balance may be extended to the " Sundries " column at once, on Oct. 1.

No.

1 2 3

R-

Rteel `Jn,VED. I L. F.

   1I—1

1111 J 11   7.5

141 J

30 I 76

May Sept.

A. McIntyre (Cap. A/c) C. Dale

Bills Receivable

Investment Inv. Sept. 6 On B. R. I.

P. Fellows C. Dale P. Fellows

ACCOUNTS CR.

MAKER (NOTE). DRAWEE (DRAFT).

REMARKS.

PAYABLE AT

Bank.

Place.

Winnipeg Brandon Winnipeg

His Office

11 6

14

19-,t

May Sept. Sept.

BEGINS TO RUN.

Month. I Year.


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