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INTR0DUCT0RY N0TES AND SUGGESTI0NS
The Need for Records
29 other sections not shown
adJusting entries Advertising amount April 30 assets balance sheet bank bill of lading blank books bookkeeping and accounting bookkeeping cycle business papers cash Journal cash record class discussion closing entries closing inventory closing the ledger column Complete Chapter controlling account correct Cost of Sales customers DEBITING 0R CREDITING debits and credits Delivery Expense Depreciation double-entry bookkeeping draft error expense accounts explain and illustrate F0R DEBITING 0R fiscal period gross profit income and expense instructor Investment account invoice Journal entries ledger accounts liabilities Loss account loss statement Mdse merchandise inventory method Notes Payable paid partner payment points practice Profit and Loss proprietary interest proprietor Proprietor's Drawing account Purchases account purchases Journal purpose of Chapter REAS0NS F0R DEBITING Receipts Rent Expense Returns and Allowances Salary Sales account sales Journal sold Supplementary Exercises transferred value received Week