Metropolitan System of Bookkeeping Embracing Theory And Practice of Bookkeeping
Metropolitan System of Bookkeeping Embracing Theory And Practice of Bookkeeping
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In this system, an invoice is made out and at the same time a duplicate is made out. These may be made out as carbon copies in pencil, on the typewriter, or by the use of a duplicating pen. The original is sent to the customer and the dupli- cate filed in a binder. This binder of duplicate invoices is the sales book. The invoices may be in any form suitable to the particular business and the duplicate invoice may contain certain printed matter for record purposes that is not contained on the or...iginal invoice.
From the duplicate invoices, the accounts of customers are debited and the pages of the ledger accounts put on the duplicate invoices. This is all that is necessary until the end of the month. Then the total sales for the month must be found. The usual method of doing this is by the use of the Sales Recapitulation Sheet.
Sales Recapitulation She"et. On this sheet are listed the invoices by number and amount. The total is found and Sales is credited from this sheet and Accounts Receivable debited.
What to read after Metropolitan System of Bookkeeping Embracing Theory And Practice of Bookkeeping?
You can find similar books in the "Read Also" column, or choose other free books by William a William Adam Sheaffer to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
In this system, an invoice is made out and at the same time a duplicate is made out. These may be made out as carbon copies in pencil, on the typewriter, or by the use of a duplicating pen. The original is sent to the customer and the dupli- cate filed in a binder. This binder of duplicate invoices is the sales book. The invoices may be in any form suitable to the particular business and the duplicate invoice may contain certain printed matter for record purposes that is not contained on the or...iginal invoice.
From the duplicate invoices, the accounts of customers are debited and the pages of the ledger accounts put on the duplicate invoices. This is all that is necessary until the end of the month. Then the total sales for the month must be found. The usual method of doing this is by the use of the Sales Recapitulation Sheet.
Sales Recapitulation She"et. On this sheet are listed the invoices by number and amount. The total is found and Sales is credited from this sheet and Accounts Receivable debited.
What to read after Metropolitan System of Bookkeeping Embracing Theory And Practice of Bookkeeping?
You can find similar books in the "Read Also" column, or choose other free books by William a William Adam Sheaffer to read onlineMoreLess
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