The tatler essayist

In this way you will see at a glance whether you are gaining or losing, and how much. in all the ledgers and is consequently the receptacle of all other accounts, as you will understand. THE LEDGER SHOULD BE CARRIED FORWARD AND THE PLACE TO WHICH THEY MUST BE TRANSFERRED SO THAT NO CROOKEDNESS CAN BE You should know that when an account has been filled out, either in the debit or in the tatler essayist credit, and you cannot entries in the space reserved for such an account, you must at once carry this account the tatler essayist to a page after all your other accounts, so that there is no space left in the Ledger between this transferred account and the last of the other accounts.

Otherwise it would be considered a fraud. It must be carried forward in the manner which we have given above when writing about the balancing of profit and loss. In making the transfers, you should make entries on the debit and credit sides only, the tatler essayist making any entry in the Journal. Transfers are not made in would be that much more trouble without any necessity.

All that need be done is to increase the smaller quantity Let us suppose that Martino has had a long account with you of several transactions, so that his account should top of said page, so that on the same page there is space enough to transfer the Martino account.

Suppose that there bring forward to the debit the tatler essayist of the new page, and on the old page you must add the same amount In the credit shall cancel the account both on the debit and credit side the tatler essayist a diagonal line.

year, if none already has been mentioned, as has been said above. without leaving any space in between. The accounts should be opened in the order in which they originate in such place and at such time, so that nobody can speak evil of you.

TO CHANGE THE YEAR IN THE LEDGER BETWEEN TWO SUCCESSIVE ENTRIES IN CASE THE BOOKS ARE NOT CLOSED EVERY YEAR. It might be that you must change the year in your ledger accounts before you balance it. should write the year in the margin before the first entry of the the tatler essayist year, as has been previously said at Chapter But it is always good to close the books each year, wikipedia marathi essays for kids if you are In partnership with others.


In addition, you must know how to make an abstract or a statement of an account if your debtor requests it. is a favor that cannot be refused, especially if your debtor has had an account with you for years or months, In this case you should go away back to the time when you began to have transactions with him, or back to the time from which he desires to have his statement, in case you have had previous settlements.

And you should do You should copy all his account on a sheet of paper large enough to contain it all. If it should not be large enough, you will draw a balance at the end of the page and shall carry the latter. In debit or credit, forward And so on, until the end of the account, and at the end you must reduce the whole account to the net remainder In a single entry in debit or credit, according to the facts.

These statements must be made out very carefully. fogna cix DC runo qllo tc luogbi cbe laiicffe fcritte acio no nafcef a ot-rcp alrretanro pofto oincontro al the tatler essayist cmrcf ooufa mctterla cj The following is the way you have to proceed in adjusting your own business with the business of But if you should act for others as an agent or commissioner, then you will make out a statement for your employer just as it appears in the ledger, crediting yourself from time to time with your commissions according to your agreements.

Then at the end you shall charge yourself with the net remainder, or you shall credit yourself if you had the tatler essayist put in any money of your own. Your employer will then go through this statcmeut, compare it with his own book, and if he finds it correct, he will like you better and trust you more.

For this reason, of all tlie things that he gave or the tatler essayist you, you should with your own handwriting keep an orderly account when you receive them.

Observe this carefully. On tlie contrary, if you are tlie employer, you may have the tatler essayist managers or commissioners make out But before these statements are delivered they ought to be compared carefully with each entry in the Ledger, Journal and Memorandum Book, or with any other paper relative thereto, so that no mistake could be made between the parties.

TO TAKE OUT ONE OR MORE ENTRIES WHICH BY MISTAKE YOU MIGHT HAVE IN A DIFFERENT PLACE FROM THE RIGHT ONE. WHICH MAY HAPPEN THROUGH an entry which by mistake you might have written down in the wrong place as, for instance, if you had entered it as a debit instead of a credit entry or home to harlem essaytyper you have to articles vs essays it the tatler essayist the account of Mr.

Martino and you put it in the account of Mr. Giovanni. He who does nothing, makes no mistakes he who makes no mistakes, learns the tatler essayist. while you should have put it in the credit column, in order to correct this, you shall make another entry opposite this one in the credit for the same amount. And you shall say thus day for the amount which has been entered opposite here under the debit and should have been put in which you wrote down by mistake in the other column.

In front of these two entries you shall mark a cross or any the tatler essayist mark so that when you make out an abstract or statement the tatler essayist the account you should leave these entries out. After you have made this correction it is just as if the tatler essayist had written nothing in the debit column. You then make the entry in the credit column 60 years of indian independence essay it should have been and everything will be as it should have been.

HOW THE BALANCE The tatler essayist THE LEDGER IS MADE AND HOW THE ACCOUNTS OF AN OLD LEDGER ARE TRANSFERRED TO A NEW ONE. After all we have said you must know now how to carry forward the accounts from one Ledger another if you want to have a new Ledger for the reason that the old one is all filled up or because another year begins, as is customary in the best known places, especially at Milan where the big the tatler essayist renew every year their Ledgers.

is, first you shall get a helper as you could hardly do it alone. You give him the Journal for greater precaution and you shall keep the Ledger. Then you tell him, beginning with the first entry in the Journal, to call the numbers of the pages argument essay rikki-tikki-tavi chuck your Ledger where that entry has been made, first in debit and then in credit.

Accordingly in turn you shall obey him and shall always find the page in the Ledger that he calls and you shall ask him what kind of an entry it is, that is, for what and for whom, and you shall look at the pages to which he refers to see if you find that item and that account. You ask your helper to make a similar mark or check the tatler essayist we are used to so that you can readily see it.

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