Retail Organization And Accounting Control

Cover Retail Organization And Accounting Control
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ALTERATION EXAMINED BY TotaJ Pate Shipped .
I K COUPON No. QAQi DATE,.„ „._.
STYLE NO. / ARTICLE PRICE ■ ALTERATION Total Form 52. — c. o. d. check and supply tag 123 124 RETAIL ORGANIZATION AND ACCOUNTING CONTROL- by serial number, generally known as book number; also of taking the consecutive numbers of the checks contained in each book to allow for missing checks, in the same man- ner as cash sales were handled, of segregating these C. 0. D. checks by departments and then summarizing the amo
...unt of the C. 0. D. sales by diverse departments in order to obtain departmental sales. The audit of aU of which is enumerated in order to obtain the C. 0. D.
sales for the day. The listing of the sales by clerk num- bers and departments is on Forms 46 and 47. A control for the C. 0. D. ledger is set up from Form 45 for the debit charges to this account.
Dr. C. 0. D. account with sales.
Cr. C. 0. D. account part payments.
Cr. C. 0. D. account cash collections.
Cr. C. 0. D. account with returns.


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