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INDEX.

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BILLS OF EXCHANGE (continued)

negotiation and indorsement, 287, 288
noting and protest, 290

payment and rights of holder, 290, 291
presentment for payment, 289
renewals, 291

signature, stamp, 292

stamps on, 292, 293, 294

BILLS of Lading, 294, 295

BILLS Ledgers, Set I., 68-70, Set II., 207,
208

Payable, 12, 13, Set I., 69, Set II., 207
Receivable, 12, 13, Set I., 69, 70, Set
II., 207, 208

bank discount on, 70

discounted, not by bank, 208

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CHEQUES, 294

customer's, 206

dishonored, 205

CLAIM NOTES, note ƒ, 59

CLAIMS, see Returns and Claims

CLASSIFICATION—

of expenditure, see Trading Account
of orders, 252

of purchases, 57, 198

of transactions, 21, 277, see also Test
Journal

COLLATERAL SECURITY, 294

COMBERS, see Commission Workers

COMMISSION, deducted by agent, 205

workers, special books, 227

COMPOSITION to Creditors, 205

promissory notes for, 208, see also
Bad Debts

CONSIGNMENT STOCK BOOKS, 255, 270, 271
CONTRA ENTRIES, bank and cash, 61

accounts, how to deal with, 204, 204
CONTRACTS, Over £10, 295, 296

COST Bоoks, see Mill and Factory Books,
246-271

COUNTRY Work, 199, and see Outwork

CREDIT, creditor, 7-9

NOTES, (purchases) note c, 58
(sales) note f, 59

CUSTOMER'S bills and cheques, 206, 208

DAMAGES, shorts and allowances, see
Returns and Allowances

DATE for payment, special, 204

DAY BOOK, see Purchases, Sales, Mill Sales,
and Returns, &c., Day Books

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DIVIDENDS, see Bad Debts
DOUBLE ENTRY, 8

advantages of, 5

DYERS, see Commission Workers

ENTRY, separate book of, 22, 28

ENTRIES to agree with postings 14, and
see Test Journal

ENGINEERS AND MACHINISTS, Detail Ledger
suitable for, 228

ERRORS-

in balancing, how discovered and
avoided, 278-280

in remittance, 204

localised, see Test Journal

FACTORY or Mill Books, 246-271

FICTITIOUS ACCOUNTS, note d, 8
FINANCE, 238-240

FINISHERS, see Commission Workers

GAS Account, 78, 213

GOODS Account, 11, 16, 17

combined in Trading Account, 25,
note n, 211

Delivered Book, 227

Received Book, 227

purchased, see Purchases Day Book
returned, see Returns, &c., Day Books
sold, see Sales Day Book

GUARANTY, 295

HORSES and vehicles, account of, 213

IMPERSONAL ACCOUNTS, note d, 8
INCIDENTAL Expenses, 214
INCOME TAX, 281-285

account, 216

INDEX to Ledger, 274, 275

INSOLVENT Account, 206, see Bad Debts
INSURANCE Account, 78, 213
INTEREST, 295

calculations, 277, 278

on account current, 216

on capital, a charge against the
Trading Account, 79

on overdue accounts, not claimable
without notice, note m, 240, 295

on partners' drawings, 216

on personal accounts, 203

INVOICES for purchases, see Purchases Day
Book

for sales, see Sales Day Book

JOURNAL, 21-23, note t, 216 and see Test
Journal

LEASES, see Depreciation

LEDGER, its divisions-for postings only-65
alphabetical index to, 274, 275
detail, 228-230

opening, indexing, and ruling off
accounts, 65, 66

see also Purchases, Sales, Bills, Nominal
and Private Ledgers

LETTER OF CREDIT, 294

LIEN, 295

LOAN ACCOUNTS, 216

interest on, 216

MACHINERY Account, see Plant, and
see Depreciation, 233-237

or Manufacturing Profit or Loss, see
Departmental Accounts, also 258
MANUFACTURING Departments, 219–224
MILL FURNISHINGS, &c., Account, 213, see
also Departmental Accounts

MILL LEDGER, see Purchases Ledger

MILL or Factory and Warehouse Books,
246-271.

MILL SALES Day Book, 199
MOTIVE POWER Account, 212

NOMINAL Accounts, 8, 13, 16
Ledger, 209, 211, 215
NOTING, See Bills of Exchange, 290

OPENING account in Ledger, 11, 65, 66
ORDER BOOK, at Mill for purchases, 247
for piece goods, 251, 265
at Warehouse, 254, 270

ORDERS MAKING CLASSIFICATION BOOK, 252,

266, 267

OUTWORK, 220 and note x, 222

OVERCHARGE, 203

PACKING MATERIAL, note y, 222
PARTNERS' DRAWINGS, 79

interest on, 216

must pay for purchases from the firm,
207

PATTERN Day Book, 200

making, cost of, 220, and note a, 223

PERSONAL Accounts, 8, 15

PETTY CASH, or Petty Expenses Book, 64,

202

PIECE COST BOOK, 254

making, or Balk Book, 253, 266, 267
Order Book at Mill, 251

workers, see Wages

PLANT and Machinery Account, 79, 215
see also Depreciation

POSTING, 65

postings to agree with entries 14, and
see Test Journal

to which ledger, 210

POWER Account, 212, note z, 223

PRIVATE DRAWINGS, see Partners' Drawings
PRIVATE LEDGER, Set I., 71-73, Set II.,
215, 216

what posted thereto, 72, 215, 216
PROFIT and Loss, how ascertained, 15

account, combined in Trading Account,
note n, 211

definition of, note n, 211

PROMISSORY NOTES, 286, 287

stamps on, 292, 293
see Composition, 208
PROPERTY ACCOUNTS, 8, 16
PROTEST, See Bills of Exchange
PROVISION FUND, see Bad Debts

PURCHASES and Sales to same party, 203, 204
Day Book, Set I., 57, Set II., 198

Ledger, Set I., 66, 67, Set II., 202–204
what posted thereto, 66, 67, 210

small, ledger account of, 204

RATES, &c., Account, 213
REAL Accounts, note d, 8
RECEIPTS, see Vouchers, 64, 65
RENEWED BILL, 207, 208, 291
RENT, &c., Account, 78, 213

REPAIRS and RENEWALS to Machinery, 213

to Buildings, 214

RETURNS and Allowances (Sales) Day Book
Set I., 59, Set II., 200

and Allowances Book File, note f, 59
column for small claims
in cash book, 201

and Claims (Purchases) Day Book,
Set I., 58, Set II., 198, on dyers
and finishers, 58

ROOM and POWER, 212, note z, 223

SALARIES, travellers', 214

warehouse and office, 214

SALES and purchases from same party, 203,
204

at Mill, 199

ledger account of, 204

Day Book; Set I., 58, 59, Set II., 200
Ledger, Set I., 68, Set II., 204-207

what posted thereto, 68, 210
for season's goods, 230, 231

to partners, 207

SECURITY, Collateral, 295

SELLING departments, 219

profit, 221

SEPARATE books of entry, 22, 28

SETTLEMENT, how to distinguish items com.
prised in, 205

SHORTS, See Returns and Allowances

SPECIAL dates for payment, 204

terms for payment, 206

SPINNERS, see Commission Workers

detail ledger, 228-230

skeps and bobbins, 228--230, see also
note q, 213

STABLES Account, 213

STATUTE of Frauds, 295, 296

of Limitations, 296

STOCK BOOKS, see Mill or Factory and Ware-

house Books, 246-271

STOCK-TAKING, 259, 260

STOPPAGE in transitu, 296

SUNDRY PERSONS Account, 204, 207

TARE records, 228

TAXES Account, 213

see Income Tax

TERMS of payment, special, 206

should be printed on invoice and state-
ment forms, 240

TEST JOURNAL, Set I., 76, 77, Set II., 210,
211

TIMEKEFPER, see Wages

TIMEWORKERS, see Wages

TRADING ACCOUNT, 25, 77-80, 211-218

arrangement of 217
definition of, note n, 211
how treated, 16

see Departmental Accounts
TRANSFERS, 211

TRAVELLERS' salaries and expenses, 214

results compared, note r, 214

TRIAL BALANCE, 14, 20, 74, see also Balance
Book

different methods of preparing, 276,

277

TURNING, See Motive Power

VOLUME and value of production, 225
VOUCHERS, see Cash Book, 60, 64, 65

WAGES, 212, 241-245, see also Salaries

book, 64

WAREHOUSE BOOKS, 246-271

WASTE, sales of, 199

WEAVER'S Ticket, 253, 268

WEIGHT NOTES, 198

WORK DONE, record of, 256, 257

summary of, 258

YARN, see Spinner

shade register, 252, 268

ALFRED JUBB & SON, LTD., PRINTERS, HUDDersfield.

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