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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 70
discounted, not by bank, 208
dishonoured,

(customer's
account), 206
renewed, (customer's accnt.)

207, 208
Book FILE, for invoices, note a 57

for credit potes (sales) notes, 59

for cash vouchers, 64
BUILDINGS, repairs to, 214

new erections, 214
see also Depreciation

on,

BAD DEBTS Account, 215

composition, promissory notes, 205, 208
customer's account, 206
provision fund, note

$,

215
separate ledger for, note 8, 215
BALANCE, see Trial Balance

Book, Set I., 73–76, Set II., 209
left over in settlement, 204

SHEET 17, Set I., 77–80, Set II., 211
BALK Book, 253, 266, 267
Bank Account, how to balance, 63, 64

charges, 70, 218
terms, 238
cashier's duties in respect of, 238

pass book, note n, 63
BILLS OF EXCHANGE, 285–294

acceptance, 288
accommodation bills, 291 .
alterations, incompleteness, irregular-

ity, 287
capacity of parties, 292
consideration, 291
definitions, 287
dishonour, notice of, 289, 290
foreign and colonial, 293
forms, 286
holder in due course, 292
interest on, 291
may be payable in instalments, 287

CANVAS returned, 200
CAPITAL Account, 6, 7, 11, 17, Set I., 77–80

Set II., 216

manipulation of, see Finance
Cards Account, 214, 215

trade discount on, 214

see also Depreciation
CARRIAGE paid by firm, reclaimable, 203
Cash Book, Set I., 60—65, Set II., 201, 202

another form of, 231, 232

how to balance, 63
CASHIER'S DUTIES, 238-240
CHARGES paid for customer, 205

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

CHEQUES, 294

customer's, 206

dishonored, 205
CLAIM Notes, note f, 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 Books, 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
DEBIT, debtor, 7-9
DECIMAL CALCULATIONS, 226
DELIVERY Notes, 198, 227
DEPARTMENTAL ACCOUNTS, 219-224
DEPARTMENTS, record of work done in, 256,

257
DEPRECIATION, how entered, 79, 216
principles and measure of charge, 233—

237
table, 236
DETAIL LEDGER, 228
DISCOUNTING, see Finance
Discounts, how entered, 60, 78, 215, 218
DISHONOURED bill, 206

cheque, 205

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

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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 2, 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

seo 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

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 &, 222
OVERCHARGE, 203

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

interest on, 216
must pay for purchases from the firm,

207

Room and POWER, 212, note 2, 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

Terus of payment, special, 206
should be printed on invoice and state-

ment forms, 240
Test JOURNAL, Set I., 76, 77, Set II., 210,

211
TIMEKEPPER, see I'ages
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

TARE records, 228
Taxes Account, 213

YARN, see Spinner

shade register, 252, 268

see Income Tax

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

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