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Part 74

Cyclopedia of Commerce, Accountancy, Business Administration, V. 05 (of 10) · American School of Correspondence — chapter 74 of 74 · ~160 words · public domain

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Wash sale 232

Wholesale accounts 11-59

cash book 15

cash received book 49

check register 45

controlling accounts 12

exercises 38-40

expense account 16

expense book, traveler's 45

general ledger 12

invoice register 15

order blanks 13

order and sales record combined 41

out freight 42

petty cash voucher 17

protested paper 18

purchase ledger 11

sales book 14

sales expense 44

sales ledger 12

sample transactions 18-23, 49

trial balance book 45

TRANSCRIBER'S NOTES

1. Many pages had section page numbers as well as book page numbers. Footnote 2 on page 10 refers to the book page numbers. Ignored the section page numbers. 2. Changed 22.50 to 30.50 on page 95 since both 244×.125=30.50 and 30.50+15.08=45.58. 3. Opening but no close quotes for next few pages beginning on p. 201. 4. Silently corrected simple spelling, grammar, and typographical errors. 5. Retained anachronistic and non-standard spellings as printed. 6. Enclosed italics font in underscores. 7. Enclosed bold font in =equals=.

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