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(n) This amount represents the estimated discounts to be allowed on accounts owing by customers according to the Sales Ledger. Observe that there is a Dr. balance as well as a Cr. balance to Discounts Account.

(0) These accounts are supposed not to be delivered at the date when the Balance Sheet is prepared, but are estimated and taken into account as liabilities.

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For convenience of reference the description of the several books is placed after the accounts.

The books employed in Set i are as follows, viz :-

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Many of the printed headings of the separate books of entry may be omitted in practice.

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1884. Jan.

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1 6 3 1 3 7

15
5
8
9

16

Feb.

7 2

14 17

Rake, Holling, & Co.
Grubb Alfred
Bottomley, J., & Co.
Rake, Holling, & Co.
Bottomley, J., & Co.
Hallas, Henry
Bottomley, J., & Co.
Beale, Benjamin
Bottomley, J., & Co.
Hallas, Henry
Bradley, E. & R.
Kaye, Albert, & Son
Rake, Holling, & Co.
Baye, Albert, & Son
Rake, Holling, & Co.

Do.
Bottomley, J., & Co.

Do.
Bradley, E. & R.

Do.
Kaye, Albert, & Son
Kenworthy, R., & Co.
Kaye, Albert, & Son
Bottomley, J., & Co.
Grubb, Alfred
Kenworthy, R., & Co.
Bradley, E. & R.
Bradley, E. & R.
Farrer & Co.

1 5 1 1 3

9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29

250

3 17 342 127 17 34

6 200

70 170 147 43 21 430

32 200 325 132

62 107 25 80 280 10 10 527 321 255

18 24 27

2
1

Mar.

5

6 9 10 13 14 16 22 27 28 31

2

6

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(p) Each individual entry in this book is posted to the Cr. of its respective account in the Purchases Ledger.

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RETURNS & CLAIMS (Purchases) DAY BOOK (9).

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(q) Each individual entry in this book is posted to the Dr, of its respective account in the Purchases Ledger.

(r) These numbers relate to Invoices of the preceding year.

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10 17 9 5 5 7

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17 9 7

Feb.

Holland & Co. Bartrum & Co. Biggs & Willet Holland & Co. Bartrum & Co. Williams & Co.. Biggs & Willet Biggs & Willet Arthur & Co. Biggs & Willet Williams & Co... Holland & Co. Biggs & Willet Williams & Co... Williams & Co.. Williams & Co. Biggs & Willet Biggs & Willet Holland & Co. Holland & Co. Berridge Bros. Biggs & Willet Arthur & Co. . Brown & Co. Arthur & Co.

London .. London .. London

. London ..London

Liverpool
..London

London
.. Glasgow
. London
Liverpool
London
London
Liverpool
Liverpool
Liverpool

London .. London .. Loudon . London . Birmingham. ..London

Glasgow
Bristol
Glasgow...

229
54
57
328

33
284
179
432
140
24
22
321
154
230
421
297
136
75
27
291

50 280 498 274 71

Mar.

3

0

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2 8 4

22

2 2

Post total to Cr. of Sales Account in the

Private Ledger. Folio 17.

5100

13

(8) Each individual entry in this book is posted to the Dr, of its respective account in the Sales Ledger.

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