MESSRS. BLANK & CO.: TRIAL LEDGER BALANCES. 31 December, 1890. Edward Blank: Drawing Account (Credit the two Drawing Accounts with 5% Interest on the Capital Accounts, and also pass the Balance of profit or loss Investments. (Balances standing at) 20 3,385 6 4 Say £900 Institute of Bankers 4% Stock (value at 130%)) £1,000 Bexley Heath Railway Ord. Stock ( 150%) £875 Oceania 3% Consolidated Stock ( Pass the difference to Profit and Loss Account. " ,,97%) Bills Receivable, as per List (make out a List and reserve Creditors on Loans and Mortgages, as per List (make out Stock (at 1 January, 1890) (Stock at 31 December, 1890, Additions to plant and Machinery (transfer to Plant and Salaries (include in Profit and Loss Account, and so on Current Expenses (subdivide into Gas, Water, and the Bad and Doubtful Debts (fill in when ascertained) Profit and Loss on Investments (fill in when ascertained) |