Day Book - Single Entry
Description
This section is from the book "The Home Cyclopedia Of Business", by Charles Morris. Also available from Amazon: Home Cyclopedia of Necessary Knowledge.
Day Book - Single Entry
Sometimes called Journal. Dr. and Cr. indicate the left and right aide of Ledgar to which the different items are dosted from Day Book. Ledger Folio is at the left.
Dr Cash-
FOLIO DATE IN LEDGER | ||||
Jan. 1 Jan. 2 Jan. 3 Jan. 4 | X X 17 X | Capital, cash invested in the business Cash for sundry sales this day A. Daniel, payment on account Cash for sundry sales | 4,000 29 40 13 4,082 | 00 60 00 20 80 |
Feb. 1 | X | To Balance | 8,239 | 16 |
March 1 | X | To Balance 4 | 3,159 | 16 |
April 1 | X X | To Balance Bills Receivable, No. 1 | 2,899 72 2,971 | 16 40 56 |
June 30 | Balance | 2,559 | 08 | |
CASH. BOOK - SINGLE ENTRY. All moneys received are entered on this page and posted to the Cr. column of Ledger and folio entered in column at left.
-Cash- Cr.
DATS | FOLIO IN LEDGER | ■ | ||
Jan. 2 | IO | E.J. White | 160 | 00 |
12 | Harry Short | 240 | 00 | |
13 | Mrs. Pearl Cook | 800 | 00 | |
14 | Ralph Wilson | 122 | OO | |
X | Expenses | 21 | 64 | |
843 | 64 | |||
Balance [written in red] | 3,289 | 16 | ||
4,082 | 80 | |||
Feb. 5 | X | By Bills Payable, No. 4 | 80 | 00 |
Balance [written in red] | 8,169 | 16 | ||
8,289 | 16 | |||
March 5 | X | Bills Payable, No. 1 | 80 | 00 |
No. 2 | 180 | OO | ||
260 | 00 | |||
Balance [written in red] | 2,899 | 16 | ||
' | 8,169 | 16 | ||
April 5 | X | Bills Payable, No. 3 | 120 | OO |
April 7 | 17 | Protested Note, A. Daniel | 61 | 60 |
April 8 | X | Rent | 160 | 00 |
April 8 | X | Tax | 40 | 48 |
April 8 | X | 80 | 40 | |
412 | 48 | |||
Balance [written in red] | 2,669 | 08 | ||
ft | 2,971 | 66 |
CASH BOOK - SINGLE ENTRY. All moneys paid out are entered on this page and posted to the Dr. side of Ledger and olio entered in column at left. These pages should be written up on properly ruled paper like the script cash pages preceeding.
Folio 10 Dr. | E. J. White | Cr | |||||||||
Jan. | 2 | Cash | 8 | 160 | 00 | Jan. | 1 | Day Book | 1 | 800 | 40 |
Jan. | 2 | Bills Payable, No. I | 80 | 00 | |||||||
June | 30 | Balance | 60 | 40 | 800 | 40 | |||||
300 | 40 | June | 30 | Balance | 60 | 40 | |||||
Folio 12 Dr. | Harry Short | Cr. | |||||||
Jan. | 2 | Cash | 3 | 240 | 00 Jan. | 1 | Day Book | 1 482 | 00 |
Jan. | 2 | Bills Payable, No. 2 | 180 | 00 | |||||
June | 30 | Balance | 62 | 00 | 482 | 00 | |||
482 | 00 | ||||||||
June | 30 | Balance | 62 | 00 | |||||
Folio 18 Dr. | Mrs. Pearl Cook | Cr. | ||||||||
Jan. | 3 | Cash | 8 | 800 | 00 | Jan. 1 | Day Book | 1 | 600 | 00 |
fan. | 2 | Bills Payable, No. 3 | 120 | 00 | ||||||
June | 30 | Balance | 180 | 00 | 600 | 00 | ||||
600 | 00 | June 30 | Balance | 180 | 00 | |||||
Folio 14 Dr. | Ralph Wilson | Cr. | |||||||
Jan. | 2 Cash | 8 | 122 | 00 | Jan. | 1 | Day Book | 1 | 248 60 |
Jan. | 2 Bills Receivable, No. 4 | 80 | 00 | ||||||
June | 30 Balance | 46 | 60 | 248 60 | |||||
248 | 60 | June | 30 | Balance | 46 60 | ||||
Folio 15 Dr. | M. Young | Cr. | |||||||
Jan. | 5 | Bills Receivable, No. 2 and 3 | 210 | Jan. 1 24 | Day book | 1 | 397 | 28 | |
June | 30 | Balance | 187 | 2)4 | 397 | 28 | |||
397 | 28 June 30 | Balance | 187 | 04 | |||||
Folio 10 Dr. | Jones & Co. | Cr. | ||||||||||
Jan. 3 | Goods | 144 | 80 | Jan. | 3 | Cash Bills receivable, No. 1 | 72 72 | 40 40 | ||||
144 | 80 | June | 3 | 144 | 80 | |||||||
78 | LEDGER - SINGLE ENTRY | . | ||||||||||
Folio 17 Dr. | A. Daniel | Cr. | |||||||||
Jan. | 3 | Merchandise | 1 | 101 | 60 | Jan. | 3 | Cash | 2 | 40 | 00 |
101 | 60 | June | 3 | Bills Receivable, No. 2 | 61 | 60 | |||||
June | 30 | Note Protested | 3 | 61 | 60 | 101 | 60 | ||||
Folio 18 Dr. | Bowers & Co. | Cr. | ||||||||
Jan. | 5 | Merchandise | 1 | 148 148 | 64 64 | Jan. | 5 | Bills Receivable, No. | 148 64 148 64 | |
Folio 19 Dr. | W. Henderson | Cr. | ||||||||
Jan. | 5 | To Merchandise | 1 | 164 | 60 Jan. | 5 | Day Book | 1 | 240 | 00 |
June | 30 | Balance | 75 | 40 | 240 | 00 | ||||
240 | 00 June | 30 | Balance | 75 | 40 | |||||
Folio 20 Dr. | ft | Mackey & Co. | Cr. | ||||||||
Jan. | 3 | Merchandise | 1 | 40 | 00 | June | 1 | Bills Receivable, No. 4 | 40 | 00 | |
40 | 00 | 40 | 00 | ||||||||
Folio 21 Dr. | M. H. Smith | Cr. | |||||||||
May | 1 | Merchandise | 1 | 36 | 48 | June | 1 | Bills Receivable, No. 5 | 36 | 48 | |
36 | 48 | 36 | 48 | ||||||||
Folio 22 Dr. | A. M. Fenks | Cr. | |||||||||
May | 1 | Merchandise | 1 | 160 | 00 | June | 1 | Note, Bills Receivable, | |||
160 | 00 | No. 6 | 160 | 00 | |||||||
160 | 00 | ||||||||||
Folio 23 Dr. | E. Solly | Cr. | |||||||||
May | 1 | Merchandise | 1 | 240 | 00 | June | 1 | Bills Receivable, No. 7 | 240 | 00 | |
♦ | 240 | 00 | 0 | 240 | 00 | ||||||
Folio 24 Dr. | F, M. Johnson | Cr. | ||||||||
May | I | Merchandise | 1 | 148 148 | 40 40 | June | I | Bills Receivable', No. 8 | 148 148 | 40 40 |
Folio 25 Dr. | Gerhart & Co. | Cr. | |||||||||
June | 30 | Bills Payable, No.5 | 104 | 40 | June | 20 | Goods as per Invoice | 1 | 104 | 40 | |
104 | 40 | 104 | 40 | ||||||||
Folio 28 Dr. | Woolson, Williams & Co. Cr. | ||||||||||
June | 30 | Bills Payable, No. 6 | 400 | 00 | June | 20 | By Goods | 1 | 400 | 00 | |
400 | 00 | 400 | 00 | ||||||||
Folio 27 Dr. | George Page | Cr. | |||||||||
June | 30 | Bills Payable, No. 7 | 848 | 80 | June | 20 | By Goods, per Day Book | 1 | 348 | 80 | |
848 | 80 | 348 | 80 | ||||||||
Folio 28 Dr. | D. Adams Cr. | ||||||||||
June | 30 | Bills Payable, No. 8 | 841 | 60 | June | 20 | By Goods | 841 | 60 | ||
841 | 60 | 841 | 60 | ||||||||
June 30, 19 - Balance Sheet -
Dr. | Cr. | ||||||
FOLIO IN LEDGER | BALANCE AS PER LEDGER | POLIO IN LEDGER | BALANCE AS PER LEDGER | ||||
Cash on Hand | 2,660 | 08 | 10 | E.J. White | 60 | 40 | |
Notes Due | 624 | 88 | 12 | Harry Short | 62 | 00 | |
Protested Note | 61 | 60 | 13 | Mrs. Pearl Cook | 180 | 00 | |
Stock Estimated at | 14 | Ralph Wilson | 46 | 60 | |||
by Inventory | 2,808 | 16 | 16 | M. Young | 187 | 04 | |
10 | W. Henderson | 75 | 40 | ||||
Notes Payable | 1,194 | 80 | |||||
1,806 | 24 | ||||||
Balance | 8,747 | 48 | |||||
6,663 | 72 | 6,653 | 7a | ||||
June 30, Balance | 8,747 | 48 | |||||
80 | |||||||
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