Home › Book-Keeping › Bills Receivable
Bills Receivable
Date.
Folio.
Maker.
No.
Favor of Time. When due. Amount.
Remarks. 1892 Jan. 21 6 Cox & Co.
I Myself 2 Mo.
Mar. 24 28 7 Feb. 10 16 George Fleming Robert Swain 2 do.
I Mo.
Mar. 3 124 50 Paid by Cash Mar. 24 100 00 Passed to W. H. Raynor. 3 do. 2 Mo.
April 13 237 50 do. do. 22 16 F. G. Rogers & Co. 4 do. 3 Mo.
May 25 192 00 27 I6 Geo. Hall & Co. 5 do. 2 Mo.
April 30 180 00 Mar. 12 16 H. W. Sennott 21 16 Foster & Ames 07 6 do. 2 Mo.
May 15 132 00 7 do. 2 Mo.
May 24 118 75 1,084 75 Dr. 1892.
CASH. 1892.
I Cr.
Jan. I A To Capital invested 5,000 00 Jan. 17 By Rent 3 Mo. in ad- II 16 “ Petty sales 49 60 vance 100 00 “ 21 6 Cox & Co. ،، 124 50 5 17 Office furniture 47 50 28 “ 7 Geo. Fleming ،، 52 40 13 I G. W. Allen & Co. 150 00 16 2 W. S. Dearborn 160 00 ،، 25 3 A. D. Burrows & Son 400 00 ،، 29 4 H. Apgate & Co. 142 60 ،، 30 17 Wages for month 125 00 ،، ،، 17 Petty expenses 1943 1,144 53 18 ،، Balance to next month. 4,081 97 5,226 50 Feb. 6 I To Balance on hand 4,081 97 Feb. 27 14 By wages for month “ ،، Petty sales do.
John J. Wright, " ،، printing, etc.
Joseph Kennelly Cr. 1892.
Feb.
CASH-Continued. 1992.
Feb. 29 17 By Petty expenses Dr. 16 20 571 20 18 ،، Balance to next month 3,557 41 4,128 61 Mar. I -- To Balance on hand 5 16 ،، Petty sales ،، I9 IO 66 4,128 61 23 16 24 15 John Gregory Thos. Willis sale "Cox & Co's note paid
3,557 41 Mar. 3 7 By Geo. Fleming for 25 90 notes No. 2 taken 66 00 up by me 100 00 “ 120 00 II 14 Bills payable No. 3 paid 150 00 124 50 18
8 ،، W. H. Raynor 52 25 ،، 21 9 H. V. Hollis 7000 ،، ،، 31 17 17 Wages for month 132 50 ،، Petty expenses I3 37 518 12 18 ،، Balance to next month. 3,893 81 To Balance on hand 3,375 69 3,893 81
The various items having been entered in their proper books as directed, we proceed to transfer them under their respective heads into the Ledger, which is called posting. First we take the Day-book from which we post all transactions under the date of Jan. 1, then the Cash-book from which we post all items of the same date, and finally the Bill-book from which we post the Bills Payable and Bills Receivable. In this manner, we continue with each date until all the items are entered in the Ledger. Care being taken to mark the proper folio of the Ledger in the Column ruled for that purpose in the other books, and also to note in the Ledger, the folio of the book from which the entry has been extracted. Thus day by day are condensed into the Ledger, all the transaction treated of in these three books. Jan. 13
In Single Entry the Ledger contains only Personal accounts. I To Cash “ Feb. I I Bills Payable No. 2