 | Henry Beadman Bryant, Henry Dwight Stratton, Silas Sadler Packard - 1860 - 230 σελίδες
...the difference represent a resource, or a liability, enter upon the smaller side, in red ink, '.'7b," or " By Balance," as the case may be, and transfer the amount m black ink to the opposite side of. Balance account. If the difference represent a gain or loss, enter... | |
 | Henry Beadman Bryant - 1862 - 206 σελίδες
...above results it shows, and make the closing entry accordingly. If the difference represent a resource or a liability, enter upon the smaller side, in red...Balance," as the case may be, and transfer the amount in the same manner to Loss and Gain account. Close all the accounts (except Stock or Partners'), and transfer... | |
 | Samuel G. Beatty - 1877 - 308 σελίδες
...liability, loss or a gain, and make the closing entry accordingly. If the difference show a resource or a liability, enter upon the smaller side, in red...transfer the amount in black ink, to the opposite side of the " Balance Account." If the difference represents a gain or loss, enter on the smaller side in ted... | |
 | Silas Sadler Packard, Henry Beadman Bryant - 1878 - 220 σελίδες
...above results it shows, and make the closing entry accordingly. If the difference represent a resource or a liability, enter upon the smaller side, in red...transfer the amount in black ink to the opposite side of the Balance account. If the. difference represent a gain or loss, enter on the smaller side in red... | |
 | Silas Sadler Packard - 1878 - 218 σελίδες
...make the closing entry accordingly. If the difference represent a resource or a liability, enter npon the smaller side, in red ink, " To," or " By Balance,"...transfer the amount in black ink to the opposite side of the Balance account. If the difference represent a gain or bss, enter on the smaller side in red ink... | |
 | Silas Sadler Packard, Henry Beadman Bryant - 1881 - 220 σελίδες
...above results it shows, and make the closing entry accordingly. If the difference represent a resource or a liability, enter upon the smaller side, in red...transfer the amount in black ink to the opposite side of the Balance account. If the difference represent a gain or loss, enter on the smaller side in red ink... | |
 | Silas Sadler Packard, Henry Beadman Bryant - 1881 - 180 σελίδες
...Business account — showing a gain or loss — enter the difference upon the smaller side in red ink, and transfer the amount in black ink to the opposite side of Loss & Gain, making the proper explanations. Close all the accounts (except Stock or partners'), transferring... | |
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Omitting Stock (or the Partners' accounts), commence with the first account in the Ledger. First ascertain which of the above results it shows, and make the closing entry accordingly. If the difference represent a resource or a liability, enter upon the... 