The Science of Double-Entry Book-Keeping, Simplified By the Application of an Infallible Rule for Journalizing: Calculated to Insure a Complete ... and Practice of Accounts (Classic Reprint)

Diagram Frontispiece. Directions toT eachers page 68-69 Introduction 9D efinitions of Account Books 10 Note on theD ay Book 72 Note on the Journal 94 Note on theL eger 126 Note on the Cash Book 173 Infallible Rule Jor Journalizing 12 Opening Books 13 Business of January Entries relating toE ntering into Partnership Advancing Capital Assuming Partners Debts Simple Purchases andS ales Simple Receipts and Payments Loans Loans on Notes and Interest Receiving and Delivering Notes Paying ourN otes 13 Elucidations of the Journal Entries 13-21 Posting Posting theE ntries of January.21-26 Trial Balances What they prove 26 Trial Balance of January 25 Trial Balance ofF ebruary 3.5 Trial Balance of March 41 Trial Balance of A pril 46 Business ofF ebruary Entries relating toP aying Notes before due Petty Expenses Consigning Shipping for account of others Failure and Compromise Importing Goods Accepting Drafts Drafts or orders atS ight Buying Vessels Drawing Bills of Exchange Bartering Accommodation Notes Discounting Notes Insuring Shipments and Vessels 20 Elucidations of the Journal Entries 26-35 Business of March Entries relating toD elivering perO rder Receiving Consignments Paying Charges on Consignments Selling Consignments Selling at Auction Collecting Notes and Acceptances Receiving Notes with Interest Allowing for damages in inS ales Paying Acceptances Closing Consignments Rendering Account Sales Receiving Account Sales Buying in Joint Account Selling in Joint Account Receiving ourN ote before due Paying Money to a Partner Buying Bills of Exchange Closing Account of Sales in Joint Account Rendering Account Sales of Merchandise in Joint Account 36 Elucidations of the Journal Entries 36-41 Business of A pril Entries relating toP aying Rent Receiving Returns Receiving Consignments free of Charges Selling on Commission Renewing Notes Allowing to ourselves for damagesS
(Typographical errors above are due to OCR software and don't occur in the book.)