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9 2   BOOKKEEPIEG

132. Counter Check Book—Single Entry—Illustration Set.

The Counter Check Book takes the place of the Order Book and is more generally used. Each slip is duplicated by means of a carbon sheet ; the customer receives one copy, and the other is retained as a record of the transaction. The amounts of those slips marked " Paid " are included with the petty cash sales in the till ; the amounts of those marked "Charge " are entered in the Journal, or posted directly from the Counter Check Book to the Ledger. Three leaves of the Counter Check Book are shown herewith. Which is the better method of record—in the Order Book, or in the Counter Check Book?

 

ST. CATHARINES, Nov. 5, 19

 

r.   Porer,

'

82 Queens Ave.

 

B°oF"T W. J. SYKES

 

DEALER IN

Provisions, Groceries, and Fruits.

1

100# Gran. Sugar

.05

5

 

2

3 gals. G. Syrup

.40

1

20

3

1 bag Flour

 

2

 

4

 

 

8

20

5

—Cr.

 

 

 

6

20 doz. Eggs

.15

8

 

 

18# Butter

.20

8

60

8

 

 

6

60

9

(Charge)

 

 

 

ST. CATHARINES, Nov. 18, 197•. M. Wilson,

43 Main St.

...................................... . ..............

BOUOFHT W. J. SYKES

DEALER IN

Provisions, Groceries, and Fruits.

1

10# Tea

.40

4

 

2

20# Cheese

.13

2

60

3

15 doz. Eggs

.18

2

70

4

a0# Sugar

 

1

 

5

 

 

10

30

6

 

 

 

 

i

8

 

 

 

 

............................................................................ 9   (Paid)

ST. CATHARINES, Nov. 4, 19—.. Green,

121 St. Paul St.

BOUGHT

OF — W. J. SYKES

DEALER IN

Provisions, Groceries, and Fruits.

1

15# S.C. Tea

.35

5

25

2

10# Rio Coffee

.40

4

 

3

2 gals. Coal Oil

.20

 

40

4

(Charge)

 

9

65


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