G. W Wheeler.

Bookkeeping for beginners online

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Profit and Loss . . . . . . . . . Dr.


s d


s d








(For Discount allowed.)






Forward


.. 1,430 o o


'1,430 o o



JOURNAL FOLIO 6.







s d





s d


Forward

Discount . . . . . . . . . . Dr




1,430 o o


1,430


O


To Profit and Loss


17




5





(For Discount received.)










Transfer Salaries to Profit and Loss.










Profit and Loss Dr.


17


10 O O






To Salaries &c


14




10


O


(For Salaries and Wages paid to date.)










Transfer Office Expenses to Profit and Loss.
Profit and Loss .. .. Dr.


17


500






To Office Expenses
(For Payments on the latter account to date.)


15




5


O


Forward





1,450 o o


1,450






Before posting these Journal entries, again be satisfied that
they are correct, and that the respective accounts are properly
debited and credited.

It will be assumed that the Stock remaining on hand is taken
at cost, and amounts to .800. This sum is credited to Trading
Account and debited to Stock Account, viz. :



Forward

Stock A cconnt

To Trading Account
(For Stock remaining on hand, at cost.)



Dr.



s d j s d

1,450 o o i 1,450 o o

5 I 800 o o i

i 6 | . . 800 o o

2,250 o o j 2,250 o o



The balance on Trading Account is transferred to Profit and
Loss. (See example on p. 19.)



22



BOOKKEEPING FOR BEGINNERS.



JOURNAL FOLIO 7.



Forward





2,250


S
C)


d

o



2,250


S



d




Trading Account Dr.


16
17


120








120


o


o


(For Gross Profit transferred.)

















The balance on Profit and Loss Account is then transferred
to the Capital Accounts of Self and Partner in the proportions
agreed, viz. :



Profit and Loss Dv


IJ




IOO


S

n


d

o





S


d


To Capital (Self)










5


o


o


Capital (Partner)












50












2,470








2,470


o


o



The Ledger is reproduced in the following pages for the
purpose of clearly showing the further additions, but the
student, having prepared a draft Ledger, should continue to
post the closing entries therein.

If all postings are correctly made, this draft Ledger will
agree with the accounts now set out.

THE CLOSING ENTRIES are printed in italics.



Dr.



LEDGER (repeated).

i. CAPITAL (SELF).



Cr.







J'nl






J'nl








Fo.


s d






Fo


s d


Jan. i


To D. E


i


20 O


Jan. i


By B.C. ..


i


IOO O


Mar. 31


Bank


4


2O




Horse Ac-
















count . .


i


50 o o












Office Fur-








, Balance . .




890 o o




niture . .


i


30 o o












Stock ..


i


700 o o










Mar.3i


Profit and
















Loss


7


50 o o








930 o o








930 o o










April i


By Balance . .




890 o o



BOOKKEEPING FOR BEGINNERS. 23
' Dv. 2 CAPITAL (PARTNER) Cr.


Mar. 31


To Bank
Balance . .


4


s d

IO

540 o o


Jan. i 1 By Bank
Mar. 31 Profit and
Loss

April i By Balance . .


i
7


s d
500 o o

50 o o


550


550

540 o o


Dr. 3. OFFICE FURNITURE O.


Jan. i


To Capital

(Self) ..


i
4


s d

30 o o








s d


Dr.


. HORSE ACCOUNT. Cr.


Jan. i
April i


To Capital
(Self) ..

To Balance . .


i


s d
50 o o


Mar. 31


By Profit and
Loss
Balance . .


5


s d

2 10 O

47 10 o


50 o o
47 10 o


50




Dr. 5. STOCK. C- .


Jan. i
Mar. 31

April i


To Capi'tal

(Self) ..
Trading . .

To Balance . .


i
6


s d

700 o o
800 o o


Mar. 3 i


By Trading
Account
Balance . .


5


s d

700 o o
800 o o


1,500 o o


1,500 o o


800 o o


Dr. 6. BANK. Cr.


Jan. i

2

Feb. 28
Mar. 31

April i


To Capital
(Partner)
B.C. ..
F. G. . .
Do. . .
Goods
Sold ..

To Balance . .


i

2

3
3

4


s d

500 o o
50 o o
95 o o
47 10 o

75 o o


Mar. 31


ByD. E. ..
Salaries,
&c.
Office Ex-
penses
Capital
Account
(Self) ..
Capital
Account
(Partner)
Balance . .


3

4
4

4
4


s d

95 o o

10 O

5 o a

20
10 O

627 ro o


767 10 o
627 10 o


767 10 o



24 BOOKKEEPING FOR BEGINNERS.
Dr. 7. GOODS PURCHASED. Cr.


Jan. 4
Feb. 28


ToD. E. ..
Do.


2
2


s d

100

250 o o


Mar 31


By Trading
A c count


5


s d
350 o o


350


350






Dr.



8. GOODS SOLD.



Cr.

























f s d








s d


Mar. 31


To Trading
A ccottnt


5


370 o o


Jan. 4


ByF. G. ..
Do


2

2


10
I2O O










Feb. 28


Do.


2


25 o










Mar. 31


H.J. ..


3


20 o












F. G. . .


4


I2O O












Bank


4


75 o








370 o o








370 o o








_^______








^ ^i



Dr.



9. B. C.



Cr.



Jan. i


To Capital
(Self) . .


i


s d

100


Jan. 2
Mar. 31


By Bank
Balance ..


2


s d
50 o o
50 o o


100 o o


100 o o


April i


To Balance . .





50 o o











Dr.



. D. E.



Cr.









s d








s d


Mar. 31


To Bank
Discount


3
3


95 e o
500


Jan. i


By Capital
(Self)..


i


20




Balance . .




270 o o


4


Goods
















Purchased


2


ICO O O










Feb. 28


Do.


2


250 o o








370 o o








370 o o










April i


By Balance . .




270 o o



Dr.



ir. -F. G.



Cr.









f s d








s d


Jan. 4


To Goods Sold
Do.


2
2


IO
120


Feb. 28


By Bank
Discount


3
3


95 o o

500


Feb. 28
Mar. 31


Do.
Do.


4


25 o o

120


Mar. 31


Bank
Discount


3

3


47 io o

2 10












Balance . . ' . .


125 o o








275 o o








275 o o


April i


To Balance


125 o o









BOOKKEEPING FOR BEGINNERS. 25


'Dr. 12. H. J. Cr.








s d








s d


Mar. 31


To Goods Sold


3


20











Dr.



13. DISCOUNT.



Dr.



16. TRADING ACCOUNT.
(For the three months ending 3ist March.)



Cr.



Feb. 28
Mar. 51


To F. G.
Do.

Profit and
Loss . .


3
3

6


s d
500

2 10

500


Mar. 31


ByD. E. ..
Profit and
Loss


3
5


s d
500

7 10 o


12 10 o


12 10 o




Dr. 14. SALARIES, &c. Cr.


Mar. 31


To Bank


4


s d

IO O


Mar. 31


By Profit and
Loss . .


6


s d

IO O




Dr. 15. OFFICE EXPENSES. Cr.


Mar. 31


To Bank


4


s d
500


Mar. 31


By Profit and
Loss


6


s d

500





Cr.







* d






s d


To Stock 1st January
Purchases
Profit and Loss


5
5


700
350


By Sales
Stock on hand ..


5
6


370
800


Grass Profit trans-












ferred


7


120













1,170







1,170



26



BOOKKEEPING FOR BEGINNERS.



Dr.



17. PROFIT AND LOSS ACCOUNT.
(For the three months ending 3ist March.)



Cr.







s d






s d


To Salaries, &c


6


10


By Trading A ccount






H Office Expenses
H Discount allowed


6
5


500
7 10


Gross Profit trans-
ferred


7


120


Horse Account De- \




Discount received . .


6


500


preciation


5


2 10








Capital, net Profit










transferred










Partner ..


7


50








Self


7


50












125






125


^ ^"^^ ^



The accounts on which balances remain represent the existing
assets and liabilities.

Check off these balances into the following statement :



BALANCE ACCOUNT.
3ist March.





Led.
Fo.


s d




Led.
Fo.


s d


Office Furniture


3


30 o o


Capital, Self ..


I


890 o o


Horse Account


4


47 10 o


Do. Partner


2


540 o o


Stock


S


800 o o


D. E


10


270 o o


Bank


6


627 10 o








B C




50 o o








F G












H. J


12


20












1,700 o o






1,700 o o












^^^^^^MMMM



Having this Balance Account before us, the arrangement
of the Balance Sheet is a simple proceeding, viz. :



Dr.



BALANCE SHEET.
3ist March.



Cr.



Assets.




Liabilities.








s d









s d


Office Furniture


30 o o


Sundry Credi


tors ..


270





Horse Account
Stock in Trade


47 10 o
800 o o


Capital :
Self. .


. 890 o o






Sundry Debtors


195 o o


Partner


540 o o






Cash at Bank . .


627 10 o






1,430







1,700 o o






1.700




-





BOOKKEEPING FOR BEGINNERS. 27

The Capital at commencement of business, as indicated by
the Balance Account on page 7, was :

Self ... 860 o o

Partner 500 o o



A total Capital of .. ^1,360 o o

The result of the three months' Trading was
a Net Profit of .100 (see Profit and Loss
Account) ... ... ... ... ... 100 o o



Making 1,460 o o

but Partner's Drawings, amounting in all to

30, have to be deducted ... ... ... 30 o o



Leaving 1,430 o o

represented by the present Capital Accounts

Of Self 890 o o

And Partner ... ... 540 o o

1,430 o o



PART II.



IN the foregoing pages a complete set of transactions have
ultimately reached the Ledger by the use of a Journal.

In practice this has proved cumbersome, and consequently the
work is generally distributed between members of the office staff
by the introduction of subsidiary books. It will be apparent
that subdivision of labour in a large concern tends to expedite
business.

To illustrate this extension of the system of double-entry
bookkeeping, the transactions in Part I will be passed through
the various requisite books. To avoid frequent references to
the earlier pages, the items appearing in the Journal are
recapitulated, viz. :



Jan. i. B. C. owes .100 100 o o

A horse is valued at ... 50 o o
We owe D. E. for Office

Furniture 20 o o

Office Furniture is valued

at 30 o o

Partner has paid into Bank 500 o o

Stock is valued at ... 700 o o

,, 4. Received of B. C. ... 50 o o

Bought of D. E. (Goods) 100 o o

Sold to F. G 10 o o

Ditto 120 o o

Feb. 28. Bought of D. E 250 o o

Sold to F. G 25 o o

Received of F. G. ... 95 o o
Discount allowed F. G.,

5% 500



Book of Origin.
Journal



Cash Book
Journal
Cash Book
Bought Day Book
Sold Day Book



Bought Day Book
Sold Day Book
Cash Book



BOOKKEEPING FOR BEGINNERS.



2 9



2 10

95 o



5


O





20


O


o


120


o


o


75








10





o


5








20








10


o






Book of Origin.

Mar. 31. Received from F. G. ... 47 10 o Cash Book
Discount allowed to F. G.,

5%

Paid to D. E

Discount allowed by D.E..

5%

Sold to H. J. (Goods) ... 20 o o Sold Day Book

Sold to F. G.

Cash Sales 7^00 Cash Book

Salaries

Office Expenses

. Drawings, Self ...
Do. Partner

^2,465 o o

The general subsidiary books of account in a trading concern

are as follows :

Bought Day Book.
Sold Day Book.
Cash Book.

To clearly understand the effect of this alternative method a
new draft Ledger should be prepared ; the production of the
same results by a different -process will then be impressed upon
the memory of the student.

All opening entries are made through the Journal as before.

BOUGHT DAY BOOK.

This contains a similar ruling to the Journal.
The entries are made in chronological order as sales are
effected, viz. : 1



January 4th.
D. E.

Goods (particulars to follow)



D. E.

Goods



February 28th.



II

<"

10



s d s d



250 o o
350 o o



BOOKKEEPING FOR BEGINNERS.



The inner column is for use when there are several entries
foi same person on a given date.

Post the items to credit of D. E. (the supplier) and the
total to debit of Goods Bought Account the equivalent of the
Journal entry, Goods Bought, Dr. to D. E.

It will then be observed that the total of the Bought Day Book
is the total appearing in the Ledger Account, called Goods
Bought, in Part I.

THE SOLD DAY BOOK.

is necessarily the reverse of the Bought Day Book.

SOLD DAY BOOK. i.



January 4th.
F.G.
Goods (giving details)
Do.


o

11
h

ii
ii

12
II


s d

IO O O
I2O



130

25

20
120

295


S d
O
O

O





F.G.

Goods


February 28th.








H.J.
Goods


March sist.


F.G.

Goods












Post the items in the outer column to debit of the customers,
and the total to credit of Goods Sold, the equivalent to Journal
entries Dr. To Goods Sold.

The total of the Sold Day Book, plus the ^75 Cash Sales,
is the total appearing in the Ledger Account, called Goods Sold,
in Part I.



BOOKKEEPING FOR BEGINNERS. 31

CASH BOOK.

The Cash Book differs from other subsidiary account books
in that it is not only a means of conveying cash transactions to
the Ledger, but is a Ledger Account detached for the purpose
of recording receipts and payments without the inconvenience of
having the Ledger in the hands of the cashier, or of unduly
loading the Ledger with a multiplicity of entries.

The form of the book varies with the requirements of the
business.

Our present needs are of the simplest; the intention of
these exercises being to impart a knowledge of general
principles, not to illustrate the complex requirements of special
undertakings.

Rule i necessarily applies Debit the receiver and Credit the
giver.
Dr. FORM OF A CASH BOOK. Cr.







Discount
Allowed


Receipts






Discount

Received


Payments






s d


s d






s d


s d



The columns " Discount " will contain on the debit side
deductions from receipts, and on the credit side deductions from
-payments.

The first occasion on which cash passes is the receipt of .500
from partner. The partnership has, in fact, received the money,
although partner paid it direct into the bank.

To debit the receiver is to debit cash, thereby in effect credit-
ing the payee (partner), but the double entry is not completed
until the cash debit is posted to the credit of partner in the
Ledger Account.

The items marked " Cash Book " in the column described as
" Book of Origin " on page 28 are entered in the following
manner :



BOOKKEEPING FOR BEGINNERS.



"OOOOCOO O
t/jOOOOOO
l^j v> O >O O O tx ^





-O




^^ vQ




V








-A

g-E-o

$

' 'g^^fc

ffsa S

ISM.?

w'Sjl *

Q^OQ








h

9

s




T3 O O O O O O
U3

s,8?.S^ t

^



O

t^

>s


t3 O O O
M O O O
V,, ON ^J




2'2







g








I


I

s ::: !

l^qql
euwfefccj

(2 -


1

to

1
1
&


"^8?,

Ill





BOOKKEEPING FOR BEGINNERS. 33

The balance of .627 IDS. is the balance of the Ledger
Account, called " Bank," in Part I. It is also in agreement
with the difference between the bank debit and credit in the
Trial Balance (page 18).

In the Journal process a separate double entry is created for
each transaction, and posted to a Ledger Account called
" Bank " ; whereas, by the use of the Cash Book, receipts and
payments are gathered together in a form which instantly shows
the balance at bank. In this case there is no Bank Account in
the Ledger.

The Cash Book entries are " single entries " on both sides
until posted.

Before posting we will refer to the Discount column for
discount allowed by us (Dr.) and allowed to us (Cr.)

Having received ,95 from F. G. for his debt of 100,
and 47 i os. for his debt of 50, the 5 and 2 los.
must be credited to his account to cancel the corresponding
debits which are existing (this is exactly what took place in the
Journal) : Discount Dr. to F. G.

The same principle applies to D. E. in respect of the 5
Discount allowed by him, but the reverse entry, viz., D. E.
Dr. to Discount.

Instead of debiting Discount Account with each amount
separately, the total of the Discount column is posted to debit
or credit when the Cash Book is ruled off. In the above
instances 7 los. and 5 have to be debited and credited
respectively at March 3ist.

DISCOUNT ACCOUNT.



Mar. 31


To Sundry Persons


C.B.

i


sd

7 10 o


Mar. 31


By Sundry Persons


C.B.

I


500



34 BOOKKEEPING FOR BEGINNERS.

The postings from the Cash Book to complete the double
entries will be made by turning to the accounts of Partner,
B. C., F. G., and Goods Sold, and entering the sums received
to credit of the respective accounts.

In other words, Cash has been debited (i.e., Self and
Partner's Cash Account) and the persons paying the cash are
to be credited, which has exactly the same effect as the Journal
entry

*Bank Dr. to - .

Turn to the accounts of D. E., Salaries, Office Expenses,
Drawings Self, and Drawings Partner, and enter the amounts
paid to debit of the respective accounts.

In agreement with the Journal entry
* - Dr. to Bank.

It is a very excellent custom to pay all receipts into bank and
to make all payments by cheque, bringing into use a Petty Cash
Book for payments made by cash.

This may here be advantageously referred to.

Assume that, instead of making the entry " By Office
Expenses, 5," a cheque was drawn to bearer and cashed.
The Cash Book credit would read "By Petty Cash, ,5,"
which would be debited in the Petty Cash Book, and payments
made therefrom until exhausted.

The posting could still be made in one sum from the Cash
Book, in which case the payments through Petty Cash Book
would not require posting, or else the 5 would be treated as a
transfer and the detailed payments in the Petty Cash Book
posted to debit of accounts to which they applied.

In the example above set out the former practice is preferable.

*Discount is posted at the same time, and to make this perfectly clear, certain accounts
are reproduced at end, showing the postings.



BOOKKEEPING FOR BEGINNERS.



io. D. E.



55



Mar. 31


To Cash
* Discount . .
Balance


C.B.

i
' i


sd

95 o o
500
270 o o


Jan. i
Feb. 28


By Capital
Self (from
Journal)
Goods
Do.


B.D.B.

I
I


s d

20 o o

IOO O
250 3 O








370 o o








370 o o












By Balance




270 o o








*(See p
II.


ige 24.)
F. G.








Jan. 4
Feb. 28
Mar. 31


T Goods
Do.
Do.


S.D.B.

I
I
I


s d
130 o o
25 o o

120


Feb. 28
Mar.,3i


By Cash
* Discount .
Cash
* Discount
Balance


C.B.

I
I

I
I


s d

95 o o
500
47 io o

2 10

125 o o








275 o o








275 o o




To Balance ..




125 o o
















*(See p
12.


age 24.)
H.J.








Mar. 31


To Goods


S.D.B.
I


s d
20 o o








s d



(See page 25.)

Closing entries are made by Journal, as explained in Part I.



ADDENDUM.



The examples and exercises set out in this simple treatise on
bookkeeping by double-entry contain no allusion to Bills
Receivable and Bills Payable. A final word may be profitably
made by briefly referring to these books and the transactions
they involve.

BILLS OF EXCHANGE.

A Bill of Exchange is an unconditional order in writing
addressed by one person to another, signed by the person giving
it, requiring the person to whom it is addressed to pay on
demand, or at a fixed or determinable future date, a sum of
money to, or to order of, a specified person or bearer. (Bills of
Exchange Act, 1882.)

A Bill payable on demand requires a id. stamp.

A Bill payable otherwise than on demand must bear an
ad "valorem stamp.

A Bill of Exchange is described as a " Bill Receivable " or
" Bill Payable," and the definition is determinable by the
nature of the transaction.

FORM OF A BILL.

The person who draws the Bill is called the drawer.

The person to whom the Bill is addressed is the drawee, and
presently becomes the acceptor.



BOOKKEEPING FOR BEGINNERS. 37

LONDON,

ist January 1907.




100

Three months after date pay cu to my order the sum of

6
One hundred pounds sterling for -g value received.

ex
To O. P. M. N.



M. N. (the Drawer). O. P. (Drawee and Acceptor).



BOOKKEEPING FOR BEGINNERS.





1






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6




6





BOOKKEEPING FOR BEGINNERS. 39

" Refer to the Bill above, which is drawn for ;ioo on the
ist January and falls due in three months from that date.

This is a Bill Receivable to M. N. (the Drawer), it having
been accepted and the liability to pay admitted by O. P.

Enter the particulars in the Bills Receivable Book, and post
to debit of a Bills Receivable Account in the Ledger, and
credit of O. P.

When the Bill is met, say on March 3ist, debit cash and
credit Bills Receivable Account; also mark it off in the columns
provided in the Bills Receivable Book.

The same Bill is a Bill Payable to O. P. (the Acceptor). O. P.
will enter the particulars in the Bills Payable Book, and post
to credit of a Bills Payable Account and debit of M. N . When
the ,100 is paid on the due date credit cash and debit Bills
Payable Account.

By these means M. N. has received payment and O. P. made
payment at a deferred date, and the transaction is closed.



ACCOUNTANCY



AND



LAW PUBLICATIONS.



GEE & CO. (PUBLISHERS) LTD., 34 MOORGATE STREET, LONDON, E.G.



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1911.

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Manual. Vols. I., II.,IV.to XII. each


12/6


13/2


Vol. Ill


10/6


I 1/2


The set of XII. Vols.


!20 -


I26/ =


Advanced Accounting 1 . (Dicksee) (4th Edition) .


21 1-


22/4


Agricultural Accounts. (Meats)


5/4


5/5


Ante- Audit ... ... ... ... ... each


i/i


ill




/

5/6


* i M

c/IO


doz.


iJ/ "

ip/-


o/ **
10/6


Auctioneers' Accounts. (Dicksee) (2nd Edition)


3/9


3/io


Audit Memoranda. (Binnie)


i i




Audit Note Books I. & II each


~/7


/7


,, ,, ,, ,, ... ... ... doz.


5/


5/7




40/-


*?/ y

44/6


,, ,, ,, III each


2/3


^f*-f/ IV

2/3


, , M doz.


20/-


22/6


> > 50


70/-


5/ '-


> it > I OO


IIO/-


i30/=


GEE & CO. (PUBLISHERS), LTD., 34 MOORGATE STREET,


LONDON, 1


2.C.



Postage abroad prohibitive.



GEE & CO. (PUBLISHERS) LTD.,



Auditing. (Dicksee) (gth Edition in the Press) ..

Audits. (Cutforth) (2nd Edition)

Australian Mining Companies' Accounts.

(Godden & Robertson)

Bakers' Accounts. (Meggison)

bank Bookkeeping and Accounts.

(Meelboom) (2nd Edition)

Bankruptcy. (Stevens) (2nd Edition)

,, and Company Time Tables.

,, Trustee's Estate Book. (Dicksee)

(2nd Edition)

per doz.
Bookkeeping and Accounts. (Cropper) ...

,, Antiquity of. (Heaps)

,, Elementary. (Day)

,, Elements of. (Streeter)

,, Exercises. (Dicksee) (3rd Edition)

,, for Accountant Students. (Dicksee)

(6th Edition)

,, ,, Company Secretaries. (Dicksee)

(4th Edition)

,, ,, Executors and Trustees.

(Hawkins)

Publishers. (Allen)

,, Retail Traders. (Findlay)
,, ,, Technical Classes and Schools.

(Clarke)

Principles of. (Carlill)

Boot and Shoe Costings. (Headly)

brewers' and Bottlers' Accounts. (Lanham) ...

Brickmakers' Accounts. (Fox)

Builders' Accounts. (Walbank) (2nd Edition) ...

Building Societies' Accounts. (Grant-Smith) ...

,, Society Table and Loan Calculations.

(Johnson.)...
Chartered Accountants' Charges. (Pixley) (3rd

Edition)

Check Figure Systems, An Elementary Treatise

on. (Hay)

,, ,, The Principles of. (Hay)

Colliery Accounts. (Mann & Judd)

Companies Act, 1907. (Blount Lean)

,, ,, ,, Duties of Auditors under

Companies (Consolidation) Act, 1908, A Practical

Index to. (Binnie)

Ditto. with King's Printers' copy of the
Act .


2

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