Elementary Bookkeeping

Cover Elementary Bookkeeping
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.. 50 13 Sold Goods to Teme & Co . . 100 14 Do. To Lug & Co. . . . . . . 300 15 Received for Cash Sale 10 16 Gave Bill to Severn 100 17 Received Bill from Teme . . . . . . 100 18 Paid for Stationery and Books . . . . . . 10 19 Sold to Philip Bros. Goods . . . . . . 100 20 Accepted Severn's Draft . . . . . . 400 21 Bought Plant for Cash .. .. .. .. 50 22 Sold to Verniew Bros. Goods .. .. .. 20 23 Received Cash from them . . . . . . If Allowed Discount . . . . . . . . 1 24 Teme's Bill returned Di...shonoured . . . . 100 25 Bought Goods from Ribble & Son . . . . 250 26 Accepted their Draft for the Amount 27 Received Cash from Sampson . . . . . . 10 28 Paid Rates and Taxes . . 5 29 Paid Bills payable due . . 100 30 Paid Furber . . . . 90 Deducted Discount . . 10 31 Drew for Private Use 20 32 Received from Sampson 50 o o o o o o o o o o o o o 10 10 o o o 10 o o o o o The entries will appear in the various books as below : BOUGHT JOURNAL.
Pudge (here description, price, &c. ) Severn Do.
Ribble & Son Do.


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