Ontario School Bookkeeping, A Practical Course in Bookkeeping and Business Papers for High and Continuation
Schools and Fifth Classes in Public Schols, Ministry of Education for Ontario, 1909
This is an accounting and bookkeeping textbook for ontario schools. While much of accounting and bookkeeping is
now computerized, this book clearly shows that the basics haven't changed in at least 100 years.
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- Title and Introductory
Pages
- Double Entry
Bookkeeping
Debtor and Creditor, Debit and Credit
Journalizing
Posting
Assets and Liabilitites
Losses and Gains
Classification of Accounts
Rules for Journalizing
Personal Asset and Liability Accounts
Impersonal Asset and Liability Accounts
Cash Account
Bills Receivable
Bills Payable
Loss and Gain Accounts
Merchandise Account
Expense Account
Unity of Ledger Accounts
The Journal Day Book
Directory
Balanced Accounts
Trial Balances
Closing the Books
Stock Taking
Inventory
Financial Statements
Steps to make the Financial Statement
Statement of Losses and Gains
Statement of Assets and Liabilities
Principal and Auxiliary Books
Books of Original Entry
Cash Book
Deposit Slips and Cheques
Bank Pass Book
Bank Account
Bills and Invoices
Orders
Promissory Notes and Drafts
Acceptance Drafts
Days of Grace and Due Date
Negotiable, Non-negotiable and Assignable
Endorsement
Collection and Discount
Dishonour, Protest and Discharge
Bill Book
Interest and Discount (loss and gain accounts)
Inventories
Bank Draft, Bill of Exchange and Requisition Form
Freight
Purchase Journal or Invoice Book
Partnership
Partnership Accounts
Credit Invoice
Net capital and Net Insolvency
- Single Entry
Bookkeeping
Double Entry versus Single Entry
Changing from Single Entry to Double Entry
Statement of Accounts
Monthly Statements
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