Bookkeeping and accounting exercises Volume 1 - Tapa blanda

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. 1912 Excerpt: ...it is posted; and he should see that all amounts to be posted from books of original entry are extended into the column which is to be posted as a total to the ledger account. Posting Debits, then Credits. A good plan is to post all of the debits first, and then all of the credits, so as to prevent posting to the wrong side of the accounts. Odd and Even Posting. Another plan is to have the debit and credit posting books paged with odd and even numbers, respectively. Thus, have the Sales Book paged 1, 3, 5, 7, etc., and the Purchase Book paged 2, 4, 6, 8, etc. The right-hand side of the Cash Book (containing debits to Ledger accounts) would be posted with odd numbers, and the left-hand side with even numbers. The debits and credits from the Journal should be paged accordingly. After the postings are completed a glance through the Ledger will detect any error that may have been made in posting. An even number in the debit page column or an odd number in the credit page column indicates an error. Indexing. The work of posting can be facilitated by placing beforehand in the page column opposite each item to be posted the Ledger page, in the books to be posted from. An assistant may perform this part of the work. The index can then be laid aside, and as the amounts are posted a check mark (y/) can be placed beside the page figure. This plan will render errors less liable, since there is less to remember and fewer figures to look at. There are two other safeguards used quite extensively by bookkeepers and can be found in some textbooks; space will not permit their elucidation here. They are Reverse Checking or Proof Posting, and the use of Check Figures, as 9's, n's, 13's, etc. It will pay to study them up. Transposition. Figures are often transposed in posting o...

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