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Accounting theory and practice, Volume 1 (of 3)

Chapter 3: FORMS
By Roy B. Kester
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About This Book

The text teaches foundational accounting by presenting the balance sheet and profit and loss statement as primary goals, then guiding students to analyze business facts and record them in the ledger and books of original entry. It defines assets, liabilities, proprietorship, and the philosophy and applications of debit and credit, and explains journals, posting methods, trial balances, and error detection. Subsequent chapters address cash management, negotiable instruments, notes, discounts, balance-sheet valuation, buying and stock control, and accounting for partnerships and corporations. Appendices and forms supply graded practice problems and standard record formats to reinforce theory through applied bookkeeping exercises.

FORMS

FORM   PAGE
1. Form of Ledger Accounts 70
2. Chart of Accounts 75
3. Accounts Balanced and Ruled 109
4. Transfer of Accounts to a New Page 112
5. Personal and Notes Payable Accounts 113
6. Standard Form of Journal 135
7. Purchase Journal 142
8. Modern Type of Purchase Journal 142
9. Departmental Purchase Journal 144
10. Cash Book (Cash Receipts Journal) 148
11. Cash Book (Disbursements Journal) 149
12. Columnar Cash Book—Debit Side 158
13. Columnar Cash Book—Credit Side 159
14. Divided Column Journal 164
15. Opening Entries on Books 166
16. A Promissory Note 175
17. A Draft 175
18. A Bank Draft 180
19. Forms of Checks 182
20. Monthly Statement of Account 191
21. Bank Deposit Ticket 193
22. Cross-indexing in Posting 202
23. Work Sheet 226-227
24. Balance Sheet—Report Form 232
25. Balance Sheet—Account Form 233
26. Statement of Profit and Loss—Report Form 234
27. Statement of Profit and Loss—Account Form 235
28. Profit and Loss Account in Ledger 249
29. Standard Ledger—Divided Column 258
30. Standard Ledger—Center Column 258
31. Balance Ledger Rulings 259
32. Balance Ledger Rulings 259
33. Boston Ledger Sometimes Used for Depositors 262
34. General Journal 279
35. Sales Journal Summary 279
36. General Journal Summary 281
37. Cash Book Summary Book—Receipts Side 282
38. Cash Books Summary Book—Disbursements Side 282
39. Petty Cash Book 369
40. Weekly Statement of Receipts and Disbursements 375
41. Notes Receivable Journal 380
42. Discount Columns Used for Cash Balance 400
43. Stock Control Card 430
44. Account Sales 451
45. Form of Adjusted Account Current 470
46. Account Marked for Analysis 478
47. Ledger Analysis Sheet 480

Accounting—Theory and Practice