THE DEPARTMENT STORE

THE DEPARTMENT STORE

The Department Store is one of the earliest and greatest combinations of many business enterprises under one management.

These stores, as their name implies, have many departments, each complete in itself as will be seen in this illustration

- Boots and Shoes - Clothing-Hardware-House Furnishings - Art Works and other lines are represented.

It certainly facilitates trade by convenience of arrangement.

(Itemized Bill Receipted)

Los Angeles, CaL,.................October31,........190.

Mr. EBEN HOLDEN

To R. E. CARTWRIGHT & CO., Dr.

Account

.s Render

:d Monthly.

October

2

14. yards Silk

at $1.60

$22

40

7 " Lining

.18

1

26

1/2 " Braid

" .20

10

26 " Muslin

" .I2 1/2

3

?5

2 doz. Buttons

" -37 1/2

\

75

15 yards Flannel

" .33 1/3

5

00

'

$32

76

Received payment,

Nov. 15, 1901.

Making Out an Account and Receipting Bill.

When merchandise is sold or services are rendered a detailed statement should be made out. This is called a bill, or an account. The debtor is the one who owes the money, and the creditor the one who receives it. Goods are said to be sold on account or credit when they are not paid for on delivery.