46. General Ledger

The general ledger is usually an ordinary ledger with controlling accounts for each of the individual ledgers, for bonds and mortgages and bonds, each of which will need a subsidiary record. The ledger also contains the usual asset and liability accounts such as banking house and lot, furniture and fixtures, cash on hand and cash in bank, together with the complement of earning and expense and profit and loss accounts.

47. Mortgage Record

The mortgage record will be found very easy to handle, if kept on cards or in a loose-leaf ledger. The Library Bureau cards, which may be modified to suit the individual taste, are shown in Figures 27 and 28 on pages 67 and 68. All improved property should be insured and a careful record kept of the date of expiration of the policies.

47 Mortgage Record 3

Date paid

Payments on account of principal

Amount

Date paid

Amount

Date due

Interest

Amount paid

$

Date paid

Due

Memo.

and

Figure 27. Hace Of Mortage Card Reduced. Actual Size Approximately 4* 6 Inches.

First Mortgage Loan Register

Mortgago Na

Address

Description

Sec. T N.R. W. County

Yes Yes Patent No Receiver's Receipt Dated 190 In our hands No

Appraised Land $ Buildings $ Acres Improved

Insurance $ Expiration 190 Company

a.m Recorded 190 p.m. Book Page Second Mortg. No.

Dated 190 Amount $ int..% Before Mat Entd J.F.

Due 190 Option

Mortgagee Addrsss

Sold date 190 Amount $ Date draft rec'd 190 Ent'd J.F. Sold to Address

Assigned to Date paid 190

Form 51 5

.

Front Of First Mortgage Loan Card Reduced. Actual Size Approximately 4x6 Inches

Remarks:

Date

Statement Of Account

Sent to

Check for Bal.

Advances and Expenses Paid

Amount

|

Date Due

Date Due

First Mortgage Loans

Amount

Principal

Amount

Coupons

Date Paid

Date Paid

-

Totals

Remarks

Totals

. __.

Remarks

Back Of First Mortage Loan Card Reduced. Actual Size Approximately 4 * 6 Inches

Figure 28. Mortgage Record.