The Science of Double-Entry Book-Keeping: Simplified by the Application of an Infallible Rule for Journalizing (Classic Reprint)

Excerpt from The Science of Double-Entry Book-Keeping: Simplified by the Application of an Infallible Rule for Journalizing

Of these books, the Cash Book, Sales Book, Day Book, Journal, and Leger, appear to be indispensable In all houses; While the others may or may not be re quired. If no promissory notes are given or received, there would be no occasion for the Bill Book; and if the bills of purchases or invoices were filed away with care, the Invoice Book might be dispensed with.

Invoice book - This book should contain a minute description of all the merchandise with which we are concerned - all that we buy or receive. Entries in this book consist merely of copies of the bills or invoices of goods bought, or received to be sold on commission. The original bills and invoices should be pre served with care.

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