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. 1866 Excerpt: ...with your Ledger account? AUXILIABY BOOKS. 148. It has already been stated that in the Third Form of Accounts two principal books are used. These are the Day Book and the Ledger. (Art. 117.) 149. Auxiliary Books are assisting or helping books. The most important of these are, the Cash Book, the Bill Book, and the ...
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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. 1866 Excerpt: ...with your Ledger account? AUXILIABY BOOKS. 148. It has already been stated that in the Third Form of Accounts two principal books are used. These are the Day Book and the Ledger. (Art. 117.) 149. Auxiliary Books are assisting or helping books. The most important of these are, the Cash Book, the Bill Book, and the Memorandum Book, which have already been described; to which may be added the Letter Book, the Invoice Book, and the" Sales Book. 150. The Cash Book is a book in which is kept an account of all moneys received, and of all moneys paid out. (For the manner of keeping the C. B., see Arts. 45 to 47.) 151. The Bill Book is a book in which is kept a memorandum of Notes, Bills Receivable, Bills Payable, and Bills of Exchange. (For a fuller description of the Bill Book, and the manner of keeping it, see Arts. 60 and 147.) 152. The Memorandum Book is used for recording memorandums of various kinds, agreements, and all important particulars relating to a person's business that belong neither to the Day Book nor Ledger. (For a full description of the Memorandum Book, see Arts. 71 to 77.) 153. The Letter Book contains copies of all business letters, which ought always to be written in a neat and legible hand, and to be as clear and concise as possible. By using a Copying Machine much labor may be saved in keeping this book, and at the same time perfect accuracy secured. Copies of letters thus taken afford better evidence before a legal tribunal, than the most perfect copies made with the pen. The Letter Book should contain copies of all important business letters. Quest. 148. What are the two principal books in the Third Form of Accounts?--149. What are auxiliary Books? What are the most important of them?--160. What is the Cash Book?--151. What is the Bi...
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