Page:The New International Encyclopædia 1st ed. v. 03.djvu/332

* BOOKKEEPING. 294 BOOKKEEPING. LEDGER— Page 5 1902 MERCHANDISE 1902 Jan. • 11 2 3 i 6 J. J. J. 1 1 1 7 $865.00 660.00 800.00 110.60 Jan. 2 2 2 3 4: 6 J. J. C. c. c. Inventory 1 1 2 2 2 $31.60 39.00 226.00 60.00 1,900.00 2.425.60 2.426.50 Jan. I 6 I Inventory | | 1,900.00 The Loss and Gain should be carried to the credit of the Loss and Gain account, on page 7 of the ledger. TRIAL BALANCE AND BALANCE SHEET, JANUARY 6, 1902 1 1 2 2 3 4 4 6 6 6 6 7 8 C. B. BelaM. Wilson Bills Rpceivahle Joseph Call Georg:e Randolph Bills Payable Charles Johnson N. Barlow Merchandise Hanley Brothers F. E. Thomas John Hamlin Expense Real Estate Cash Balance Wilson's net gain Wilson's net investment " net gain " present capital.. $15.00 400.00 300.00 450.00 2,315.00 630.00 31.50 300.00 576.00 3,6fl0.00 813.00 $5,000.00 200.00 865.00 660.00 260.00 5'25.60 865.00 25.00 1,050.00 9,330.60 9,330.60 4,986.00 69.60 SI. 00 61.00 69.60 110.50 RESOURCES LIABILITIES $200.00 300.00 1.900.00* 6.50 525.00 3,600.00* 813.00 7,244.60 $865.00 lOO.OO 260.00 236.00 760.00 2,200.00 6,044.60 7,244.50 •Entries marked * in Resources column represent inventories, and may be made in red ink to distinguish them. Page 2 FORM OF CASH-BOOK (DOUBLE ENTRY) 1902 Cash Receipts Jan. 2 2 3 3 4 4 4 6 V , 6 2 5 5 6 6 1 B M Wilson $5,000.00 225.00 200.00 170,00 (iO.OO 25.00 39.00 300.00 .Tos Call Mdse Sold W. C. Robarts $6,019.00 6,019.00 Jan. 6 813.00 Page 8 — opposite page 2. 1902 Cash Pa yments Jan. 2 2 2 3 3 4 4 4 6 6 6 6 7 7 7 4 5 1 C 1 1 4 8 $200.00 •250. (Kl •20.50 250.00 365.00 15,00 300.00 93.50 12.00 200.00 3,500.00 Safe. H. K. & C ,, OfBce books and stationery... „ „ lii'l.'i M Wilson Drew for private use „ Rxpfiiwe ,, ,. 4* $6,206.00 «l Balance 813.00 t 6.019.00
 * Use red ink for these entries and for the rulings.