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Cyclopedia of Commerce, Accountancy, Business Administration, v. 04 (of 10)

8 by American School of Correspondence, American School of Correspondence

Chapter 11: 4. Write up the same accounts by the double entry method, using a

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Chapters

Chapter 1 Chapter 1
Chapter 2 PART I
Chapter 3 1. Bookkeeping is the art of recording the transactions of a business
Chapter 4 6. There are but two methods or systems of bookkeeping, and they are
Chapter 5 7. As the name indicates, single entry is a single record of the
Chapter 6 8. Double entry is a system of making two entries (or a double record)
Chapter 7 11. _Account books_ are ruled with special forms which adapt them
Chapter 8 1. On journal ruled paper, which can be procured at any stationer's,
Chapter 9 2. Write up the account of John Doe, showing also the accounts
Chapter 10 3. Write up the accounts covering the following transactions, by the
Chapter 11 4. Write up the same accounts by the double entry method, using a
Chapter 12 12. Account books are of two classes: (_a_) those in which complete
Chapter 13 PART II
Chapter 14 1. After you become familiar with each entry and the nature of the
Chapter 15 2. Journalize the following transactions:
Chapter 16 1. From the copy of the journal (Article 66) which you have made, post
Chapter 17 2. Post the transactions from the journal you have made (Exercise 2,
Chapter 18 3. Make a trial balance of the ledger accounts.
Chapter 19 90. The note returned to us is $2,010.00, that being the amount of
Chapter 20 introduction of many labor-saving methods and devices. One of these now
Chapter 21 4. Submit the journal entries to be used in apportioning the profits,
Chapter 22 5. Submit proper entries when Kemp's interest is purchased, assuming
Chapter 23 6. Submit trial balance of ledger of Benton & Douglas as the accounts
Chapter 24 1. Show all entries required to complete the liquidation of this
Chapter 25 2. At the final settlement, how much cash does each partner receive?
Chapter 26 1. A corporation is organized with a capital of $50,000.00, divided
Chapter 27 2. _A_, _B_, and _C_ organize a corporation with an authorized
Chapter 28 3. John Davis and Daniel Greene own the La Belle mine, and to secure

Chapter 11: 4. Write up the same accounts by the double entry method, using a

merchandise account to represent all classes of merchandise sold. CLASSES OF ACCOUNT BOOKS

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