Post Exchange Methods

Cover Post Exchange Methods
Post Exchange Methods
Paul D Bunker
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) 14. Interest and Discount.
15. Insurance.
16. Fuel and Lights.
17. Freight and Express.
18. Printing and Stationery.
19. Telephone and Telegraph.
20. General Expense.
21. Depreciation. (If taken frequently. ) 22. Lost Accounts.
23. Athletics.
24. Dividends.
25. Sick in Hospital.
26. Regimental Fund.
27. Wages.
28. Profit and Loss. (Or Loss and Gain. ) 29. Maintenance.
Posting the Ledger.
It has been noticed that our Ledger is used but once a month or when- ever our books are closed. At this t
...ime, each account in the ledger is brought down to date by entering the results obtained by summarizing the accounts contained in the subsidiary books. This operation is called "posting" and will be discussed with reference to each of the foregoing accounts. It will be assumed, in each case, that the balance from the previous month has been brought down correctly.
It will be of great assistance to remember that any account in the General Ledger represents one of the following: 1. An asset; (Resource).


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