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Encyclopedia Britannica



JOURNAL

This article appears in Volume V04, Page 228 of the Encyclopedia Britannica.

Encyclopedia Britannica - Main :: JEE-JUN
JOURNAL 1906
invoice book or purchases book, to
record
  particulars of goods purchased; a returns inwards book, to
record
  particulars of goods sold but subsequently returned by customers; a returns outwards book, to record the like particulars with regard to goods purchased and subsequently returned; a bills receivable book, to record particulars of bills of exchange received from debtors; and a bills payable book, to record particulars of bills of exchange given to creditors.
With a view still further to split up the
work
 , thus enabling a large staff to be simultaneously engaged, the ledger itself isnow generally kept in sections. Thus the cash account and the bank account are frequently bound together in one
separate
  book called the cash book, showing in parallel columns the movements of office cash and of cash at the bank, and by the addition
3761 7 8
3 2 0
2 9 0
5 II o

o 13 6
16 0 0
2 2 0
18 15 6
9 0 0
3 6 0
2 8 0
14 14 0
3800 8 2
I00~
of a third column for discounts the necessity of keeping an additional book of first entry as a discount journal may also be avoided. Of
late
  years, however, most businesses pay all moneys received into their bankers without deduction, and pay all accounts by
cheque
 ; the necessity of an account for office cash thus no longer exists, save in connexion with petty payments, which are recorded in a
separate
  book called the petty cash book. With regard to the remaining ledger accounts, personal accountswhich are the most numerousare frequently separated from the real and nominal accounts, and are further subdivided so that customers' accounts are kept separate from the accounts of trade creditors. The customers' accounts are kept in a ledger (or, if need be, in several ledgers) called sales ledgers, or sold ledgers; while the accounts of trade creditors are similarly kept in purchases ledgers or bought ledgers. The nominal and real accounts, if together, are kept in what is called the general ledger; but this may be further subdivided into a nominal ledger and a private ledger. This last sub-division is, however, rarely made upon a scientific basis, for such accounts as the profit and loss account and trading account are generally kept in the private ledger although strictly speaking nominal accounts; while the bills receivable account and the bills payable account are generally kept in the nominal ledger, so as to reduce to a minimum the amount of clerical
work
  in connexion with the private ledger, which is kept either by the principal himself or by his confidential employee. By the employment of adjustment accounts, which complete the
double
 -entry record in each ledger, these various ledgers may readily be made self-balancing, thus enabling clerical errors to be localized and responsibility enforced.
Of
recent
  years considerable attention has been devoted to further modifications of book-keeping methods with a view to reducing clerical work, increasing the speed with which results are available, and enabling them to be handled more quickly
Robert French,
214 High Road, Sutton
6 doz. F. D.Pommard, 1899 30/-6 M.F. Margaux, 1893 66/-2 A. Niersteiner 24/-
gall. E.
Pale
  sherry 13/6 2 doz. O.B. Heidsieck
1892 160/-
2 gall. P. Scotch 21/-
A. Brown,
492 New Street, Walworth
2 doz. V.C. port 31/-
A.C.
pale
  brandy 49/-
28th December.
Fredk. Newton,
Farleigh
House
 , Epsom


End of Article: JOURNAL


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