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BOOKKEEPING   93

 

  1. Cash Book—Single Entry—Illustration Set.

The one-page Cash Book, illustrated below, is generally called the Single Entry Cash Book. But the two-page Cash Book is a better form, both for Single Entry and Double Entry, as there is less liability of making mistakes. The Pupil should use the following form in this set, for the sake of practice.

 

CASH.   Ds.   On.

Not..   i

1

Jr J. Sykes (Cap. A/c) Invested   -   -   -

17010

I   68

 

 

 

6

Mdse. -   -

Bought from Berry & Co.

 

 

250

 

 

9

Mdse. ,   -   -

R. Green   -

Sales for the week   -

On account -

350

 

 

 

 

12

Expense   -

Stamps and Stationery

 

 

2

.50

 

13

Bills Pay.   -

No. 1 -   -

 

 

150

 

 

16

hills Rec.   -

No. 1 -   -   -

300

 

 

 

 

16

Mdse.

Sales for the week

275

10

 

 

 

23

Mdse.

 

327

20

 

 

 

30

Expense

November Rent   -

 

 

so

 

30

Mdse.

Sales for the week

330

75

 

 

 

 

*Balance   -

 

 

•2856

23

 

 

 

3288

73

3288

73

Dec.   2 I Balance

Prom November -

2856 1   ?3

 

  1. Bank Account.

The Bank Account will be kept in this set and the next one, as indicated on p. 82 in Sections 113 and 114. Only two stubs will be required in this set ; balance in Bank $2850. How much in the till 7

 

  1. Bill Book Single Entry—Illustration Set.

The Bill Book for Single Entry does not differ from that used for Double Entry. The Pupil will use the forms shown in Section 85 ; and from his Bill Book will obtain the following balances—Bills Rec. unpaid $50, Bills Pay. unpaid $200.

 

  1. Ledger—Single Entry—Illustration Set. l o...   W. J. SYKES (Capital A/c).

S. PORTER.

19—

 

 

 

19

 

 

 

Nov.

1

, 90

100

50

Nov.

5   90

6

60

 

5

1 90

8

20

 

11 i   90

30

 

 

 

 

 

 

 

I   19 1   90

50

 

H. DO WD.

19—

 

 

 

 

19

 

 

 

 

Nov.   11

 

90

30

 

Nov.

1

 

90

250

 

20

 

90

200

 

 

15

 

90

200

 

 

 

 

 

 

 

 

 

 

 

1

19—No,.

90

Picture

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