Sinopsis
This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1919 Excerpt: ...the columns provided to take care of the various items of expenditure are grouped under the budget headings. The advantage of this arrangement is apparent. Expenditures can be easily compared at any time with the total allotted in each division of the budget. At the end of each accounting period, moreover, information of great value would be available upon which to base the budget for the ensuing year. The left-hand page of the account book is arranged for receipts and the right-hand for payments. All memoranda are made in the items space. If the item to be entered is a receipt, the memorandum should be noted first in the space opposite the current date. The amount should be carried first into the amount column on the left, then into the proper distribution column. Payment items should be bandied in a similar manner except that the extensions should be made on the right-hand page instead of the left. Great care should be exercised to see that all items appear in both the total column and the proper distribution columns. This is particularly important for three reasons. 1. The difference between the two columns gives the balance on hand. 2. By means of the distribution columns the proper account is automatically charged or credited,as thecase maybe. 3. The correctness of the figures can then be easily determined. Since each item appears in the total column and also in a distribution column, it is clear that the sum of the total column should equal the sum of the totals of the distribution columns. To illustrate: In the form on pages 82-83, the sum of the total column is $85.35; this amount is also the result obtained when the totals of the various distribution columns are added. Whenever the page fails to check in this manner, it is certain that a mistake ha...
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Reseña del editor
This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1919 Excerpt: ...the columns provided to take care of the various items of expenditure are grouped under the budget headings. The advantage of this arrangement is apparent. Expenditures can be easily compared at any time with the total allotted in each division of the budget. At the end of each accounting period, moreover, information of great value would be available upon which to base the budget for the ensuing year. The left-hand page of the account book is arranged for receipts and the right-hand for payments. All memoranda are made in the items space. If the item to be entered is a receipt, the memorandum should be noted first in the space opposite the current date. The amount should be carried first into the amount column on the left, then into the proper distribution column. Payment items should be bandied in a similar manner except that the extensions should be made on the right-hand page instead of the left. Great care should be exercised to see that all items appear in both the total column and the proper distribution columns. This is particularly important for three reasons. 1. The difference between the two columns gives the balance on hand. 2. By means of the distribution columns the proper account is automatically charged or credited,as thecase maybe. 3. The correctness of the figures can then be easily determined. Since each item appears in the total column and also in a distribution column, it is clear that the sum of the total column should equal the sum of the totals of the distribution columns. To illustrate: In the form on pages 82-83, the sum of the total column is $85.35; this amount is also the result obtained when the totals of the various distribution columns are added. Whenever the page fails to check in this manner, it is certain that a mistake ha...
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