Teachers' Manual to Accompany Elwell & Toner's Bookkeeping and Accounting

Front Cover
Ginn & Company, 1926 - Bookkeeping - 152 pages

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Contents

BUSINESS TRANSACTIONS
1
THE JOURNAL
7
POSTING AND THE LEDGER
11
THE TRIAL BALANCE
14
THE PROFIT AND Loss STATEMENT AND THE BALANCE SHEET
17
CLOSING THE LEDGER THE DIRECT METHOD THE JOURNAL METHOD
27
EXPLANATION OF NEW ACCOUNTS
41
LOCATING AND CORRECTING ERRORS
54
CHAPTER PAGB XXXI SET V WHOLESALE SPORTINGGOODS BUSINESS
114
CONSIGNMENTS AND TRADE DISCOUNTS
115
CAPITAL AND REVENUE
117
DEPRECIATION
118
BAD DEBTS
119
THE REVENUE ACCOUNTS AND OPERATING STATE MENT OF A SINGLEDEPARTMENT BUSINESS
120
THE CASH JOURNAL
122
MISCELLANEOUS POINTS IN RETAIL ACCOUNTING
125

SET I WHOLESALE FURNITURE BUSINESS
55
NOTES
57
INTEREST ON NOTES
59
SPECIAL JOURNALS
61
INTRODUCTION TO BUSINESS PRACTICE
67
SET II AUTOMOBILETIRE BUSINESS
74
ADDITIONAL BUSINESS FORMS AND ACCOUNTS
78
CASH DISCOUNTS THREECOLUMN CASH JOURNAL
80
OPENING THE BOOKS WITH MORE THAN ONE ASSET THE USE OF THE OPENING MERCHANDISE INVEN TORY ACCOUNT
84
SET III RETAIL OFFICEFURNITURE BUSINESS
87
PARTNERSHIP ACCOUNTS
89
DRAFTS AND ACCEPTANCES
93
THE DISCOUNT AND RENEWAL OF NOTES
97
UNEXPIRED INSURANCE SUNDRY GENERAL EXPENSE
100
SET IV WHOLESALE ELECTRICALAPPLIANCE BUSINESS
102
EXPLANATION OF NEW ACCOUNTS
104
CONTROLLING ACCOUNTS
107
ACCRUALS
109
THE WORKING SHEET
111
O D SHIPMENTS
113
SET VI RETAIL CLOTHING BUSINESS
126
THE CLASSIFICATION OF ACCOUNTS
127
REVENUE ACCOUNTS AND OPERATING STATEMENT OF A DEPARTMENTAL TRADING BUSINESS
128
THE PETTYCASH JOURNAL AND SPECIAL RULINGS
129
SET VII WHOLESALE DRYGOODS BUSINESS
130
ANALYSIS OF THE BALANCE SHEET
132
THE COMPARATIVE BALANCE SHEET
133
THE COMPARATIVE OPERATING OR PROFIT AND Loss STATEMENT
134
INSTALLMENT SALES
135
INTRODUCTION TO CORPORATE ORGANIZATION
136
OPENING THE FINANCIAL BOOKS
137
INCREASE AND DECREASE OF CAPITAL STOCK
138
REVENUE ACCOUNTS AND OPERATING STATEMENT OF A MANUFACTURING BUSINESS
139
THE VOUCHER SYSTEM
140
SET VIII A MANUFACTURING SET
142
THE CONVERSION OF A PARTNERSHIP INTO A COR PORATION
143
INTRODUCTION TO COST ACCOUNTING
144
APPENDIX SCHEDULES OF TIME FOR COMPLETING VARIOUS UNITS OF ELWELL AND TONERS BOOKKEEPING AND ACCOUNTING
145
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