Lapas attēli
PDF
ePub

MESSRS. BLANK & Co.: TRIAL LEDGER BALANCES. 31 December, 1890.

[blocks in formation]

Edward Blank: Drawing Account

2,300 4 5

(Credit the two Drawing Accounts with 5% Interest on the
Capital Accounts, and also pass the Balance of profit or loss
to the two Drawing Accounts in equal shares.)
Messrs. L. S. D. (Cash at Bank)

Cash on Deposit...

Petty Cashier. (Imprest in hand)

Investments. (Balances standing at)

Say £900 Institute of Bankers 4% Stock (value at 130% £1,000 Bexley Heath Railway Ord. Stock (

[ocr errors]

£875 Oceania 3% Consolidated Stock (,,

Pass the difference to Profit and Loss Account.

[ocr errors]

150

[ocr errors]

97%

Bills Receivable, as per List (make out a List and reserve £300) ...

Bills Payable, as per List (make out a List)

[ocr errors][subsumed][merged small][subsumed][merged small][subsumed][merged small]

Creditors on Loans and Mortgages, as per List (make out

a List) ...

Stock (at 1 January, 1890) (Stock at 31 December, 1890, £4.509 10s. 8d.)...

[merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small]

Plant and Machinery (write off 73%)

[blocks in formation]

Additions to plant and Machinery (transfer to Plant and

Machinery; no writing off)

[blocks in formation]

Freehold Land and Premises ...

[blocks in formation]
[merged small][ocr errors][merged small][merged small][ocr errors][merged small][merged small][merged small][ocr errors]

Salaries (include in Profit and Loss Account, and so on with remainder of P.L. items)

Rent, Rates, and Taxes...

Current Expenses (subdivide into Gas, Water, and the
other 6 items given at paragraph 40 in Petty Cash)
Discounts and Allowances

Bad and Doubtful Debts (fill in when ascertained)
Repairs and Alterations

Depreciation Account (fill in when ascertained)

Interest and Dividends (add Partners' interest when ascertained)

..

Profit and Loss on Investments (fill in when ascertained)

Journal of the

Institute of Bankers

[ocr errors][ocr errors][ocr errors][ocr errors][ocr errors]
[ocr errors]

49

2,000 0

50

51

909 3 35,069 8 10

50000

4

50,506 11 2

60

[blocks in formation]

63

502 12

66

201

26

66

75

77

[blocks in formation]

79

[blocks in formation]
[graphic][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed][subsumed]

не 1511 •I59

« iepriekšējāTurpināt »