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90   BOOKKEEPING

ST. CATHARINES, November 1, 19-.   Items.   Totals.

W. J. Sykes commences the Grocery Business at # 173 St. Paul

 

 

 

 

Street.

1

 

 

 

 

 

Assets.

Cash as per C. B.

1700

68

 

 

Mdse. "   " Inventory    

2000

 

 

 

Bills Rec. " B. B.

300

 

 

 

S. Porter   Dr.

100

50

4101

18

Liabilities.

Bills Pay. as per B. B.   .   .   .

150

 

 

 

H. Dowd   Cr.

250

 

400

 

W. J. Sykes (Capital A/c)    Cr.

 

 

3701

18

 

 

 

4101

18

or

W. J. Sykes (Capital A/c)    Cr.

Cash as per C. B.   -   -   -   -   -

1700

68

 

 

Mdse. "   " Inventory    .   -   -

2000

 

 

 

Bills Rec. `1 B. B.    

300

 

 

 

S. Porter owes on a/c    

100

50

 

 

--   1

 

 

 

 

W. J. Sykes (Capital A/c)    Dr.

 

 

400

 

Bills Pay. as per B. B   

150

 

 

 

H. Dowd is owed on a/c   •   -   .   .   .   .

250

 

 

 

1

 

 

 

 

S. Porter    Dr.

 

 

100

60

Balance of a/c.

1

 

 

 

 

H. Dowd   Cr.

 

 

250

 

Balance of a/c.

4

 

 

 

 

R. Green   -   Dr.

 

 

9

66

15# S.C. Tea    .35

5

25

 

 

10# Rio Cofee    .40

4

 

 

 

2 gals. Coal Oil    .20

 

40

 

 

5   -

 

 

 

 

S. Porter   Dr.

 

 

8

20

100 # Gran. Sugar   05

5

 

 

 

3 gala. G. Syrup    .40

1

20

 

 

1 bag Flour    

2

 

 

 

_   Cr.

 

 

6

60

20 doz. Eggs    .15

3

 

 

 

18# Butter    .20

3

60

 

 

—   11

 

 

 

 

H. Dowd    Dr.

 

 

30

 

Gave him draft at 10 days.' sight on S. Porter.

11

 

 

 

 

S. Porter   -   -   -   Cr.

 

 

30

 

For above draft.

 

 

30

 

or --

H. Dowd    Dr.

S. Porter   Cr.

 

 

30

 

Gave H. D. a 10 days' sight draft on S. P.

12

 

 

 

 

R. Green   -   -   Cr.

 

 

5

 

Cash on a/c.

15

 

 

 

 

H. Dowd   -   -    Cr.

 

 

200

 

Mdse. Invoice Nov. 12.

19   -

 

 

 

 

S. Porter   Cr.

 

 

50

 

He gave Bills Rec. # 2 on a/c.

20

 

 

 

 

H. Dowd   Dr.

 

 

200

 

Accepted Bills Pay. # 2 on a/c.

 

 

 

 

 

 

 

 

 

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