Scientific Building Operation

Cover Scientific Building Operation
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The balance of all the cards equals the balance appearing in the ledger in the Tenant Account. In the Tenant Account of the ledger there will be but two principal entries a month; one total of debits and the other total amount of cash received. The tenant ledger card is placed in a "ceme- tery" as soon as the lease has expired, the tenant has left the building and delinquent rents have been paid. This is done for the purpose of keeping the ledger filled with only live matter and makes the card
...ledger less cumber- some.
As soon as bills and pay rolls have been properly approved and passed upon, a voucher is made out and the bills or pay roll are paid by the issuance of a check. On the margin of the checks is a little statement form showing the date of the bill paid by the check and the explanation of the in- debtedness. It is not necessary to get a receipt from the payee or the em- ploye as the fact that the checks must be endorsed before payment secures good evidence of the receipt of the payment for the purposes named on the face of the check.


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