Draughtons Practical Bookkeepoing Illustrated for Self Instruction And for Use

Cover Draughtons Practical Bookkeepoing Illustrated for Self Instruction And for Use
Draughtons Practical Bookkeepoing Illustrated for Self Instruction And for Use
John Franklin Draughton
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See printed Sales Book, page 9, entries Nos. 10 and 11. Each of the above is debited and Merchan- dise credited.
Mdse. Cash sales, $330.
NOTE. Debit Cash and credit Merchan- dise. See printed Cash Book, page 6, entry No. 26.
POST AND TAKE TRIAL BALANCE.
1. Balance Cash Book, Journal, and Sales Book.
2. Your Cash on Hand to-day should be $2, 331. 95.
3. Your Journal footings for this month should be $360.
4. Your Sales Book footings for this month should be $188. (Credit Merchandise ac- count wi
...th time sales. ) 5. Post Cash Book, Journal, and Sales Book for March.
6. Take Trial Balance, which should agree with March Trial Balance on page 5 of this book. If it does not balance, see instruc- tions on page 10.
WE REPEAT THAT: In making entries in Journal or Cash Book you should keep your explanations in "explanatory columns ;" you should never run over the ruled lines to the right in ex- plaining an entry, and never let your ex- planations come closer than two inches to the left margin. (See paragraph 9, page 34.


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