The Seattle post-intelligencer. [volume] (Seattle, Wash. Terr. [Wash.]) 1888-1914, 1900-11-27

Safs~Thls II a continuation AZ the seri~s
q exercises the first nssaiiment 81 which
WAS published IN the Post tnteasixHnrer
% November IA Tho idea ~ these ever
Gives ~ 20 teach the principles 81 anub(s
entry 70 yonns people who have already
some knowledge OF accounts.
Transactions.
I fsfndann cemmeweas hassn~.. having
on hand cash fSe7 ~; xassis zv7n ia; Charles
brown owes as ti*ss " ana We owe 1ames
Parker ser 10
Nols-.8pen an account under xenr avn
name Credit yourself with your re-
sources there ara THREE items xoo<ss
and Charles Brown charge tdehst} ruurr
Y une.th~ dsbt due James Parker. HAv-
ing entered these stefns In your o~n acs
count you proceed 20 enter them 10 the
charges with IS; Is soods Win ss eharssa
with f*AN y. Brown VIII be- charged with
slMts and Parker Wi be credited with
Bought scpds invoscea az ss7sS from
Kari Miller. gave In payment my prom
issory note for the full amount.
Nose- This 10 a rev form ~ transac-
count win 10 deh4ssd with SSssG ana
Msil~r's Account credited with the same
anossnt. We new e2~n nsw accprns
seeoaas : srsaitsa with stsss ana VI
lsPs account ~ dehited with she came
amount. II We had given Miller rash VI
MIN We sAarxs him yasi sss sams. Sd
instead Or cruditins essh wt credit hiiin
payable Aniisrs account saisnecs. ANA
Il a. nes mssn a my s, - sss nsd !.
Tor she fan amount schools w<h No
knowie9Fe OF BUSINESS A6Airs tsAeh to
emit Millef,s account This must ngs w.
give n eosnplese history ~ the tsanna0-
tioh u very poor bookkeeping. A. mat
ter o. fact. Miiisfs seeopnt - fully paia
4sf4 ft4Ef xf4s y <a.f4 ID t.. ..I
but by crsatins saathef iiabilitx witch
Il out against 9s. and which Miller n.Ay
sell ~ his piea~ure. We had n tran&sr.
was given for borrowed rnonaY New.
FeNeigt differs from nof~ IL fhis psY-
sicuiar I. = not nseetsshis THAT o. no,
transferable a rsrsapt csnnof he heasbt
OF saias and hene~ u savrr either . re-
source ar sl4gsflisy.
= Sold Esess lnvase~a at r@.s 10 Car.
srses Fnfkssss rwoesved M psxfssnt h's
~ese-fkIs transaction !. the opposstm
- Ne, : Here 80 reeafsa a note III our
ewn faseT. called a blss r~eesyshls The
fsfklnN account t. charged. We thNn
sfvalt t'eFklns with the faA Ansosafsfs-tkAf
-. shs tses saius ~ so npss--sna charge
last tnstsnes. Perkins aeeeaHt tssl1ncws,
ana To only puspysa ~ making tho en-
tfier e r she~ thn e~sspjefa histafy ~
nsia. Dsrsass ~s ,nay t.. sssi ss@ aass ~''s ~
apF bank of 10 sesus ashss Hay AssYo~s
(. Reserved frsn, en.n.~ nsn~. "A.
eascs TT ti1A 20 stt.iy so aeesant
Nots~Tas chsxs = considered cash
essti y@"f cash aresant and ssesist cAarses
. aNve yarss Pasksr oar ehses sor ssS
q apsstY atcpHns
Nuta- kseszs33sr the esefk as raks II 1.
realty ~ asdef 90 she hank tthes r. span
esf s.ssl = psF each chafsa Parker
nsuehs r0sos insase1s AZ frzam srun
sAfrsH Fafsst, save s. FAypgnf essf prpH.
nY Yss * we ss, .sss," : x.sss,si
VIA PART Issaeusf ~ cash ~ fAls
irA1saettas shs peft SsTment y - g.fDsnr
l. cfeAsse4 smsssaa n M $50 s~e.,sss Nj
Hswin ~ setssinx $40 ssppa~ sarunaa asA
es~isFimx fssssef wtth snM fsssn rhesss
fArsst wffh tE1 Asa sfrgit esias sAY allss
bzis gsseas fnFssas4 ~ ss4z Il "a
thsttet tsf@sn. tee@sses - p~Tsn@as hfs
pfgsaissaFs nete ~ ss4. haaanes = A.
Mos4.~fsssat Hevas weeesm sat ehsyx.
s9F@Mn w1sS rs fsiE Rnn1anf ~ fhe sAfr
iqsR efests tsF@@n pffn 10 4ms0ans * $50
rnss as es@fss tse easse Nss@asa - tsiss
4 Hessse4a rsau rzas~sr. psss4.. "A.
ca2rsk = fFH sest4ens - sns tas gsfssssry
ross tfsNR ~ @kaeh 90 scssgssa - pay-
wess ieess fAs rssh ae~eans 500 es~sss
s4itf reuFsH4Afe aesslwass Yhs sts4fns mssf
srgs f2fefs5tf fhaf ~ fss<y - pss4e sae1
sn fsgesHN set@aAf BE fe42F &euHat
eye snF fhjaz ss4f ~ a~a1 = sssss
wAiTA ~ eNi1 Tbs nssfS hs3xaf hsse
F9s~ss wtsaTrif Nps ~ mmf haMss 500
80 fs3a esssswssa ffesn rsvttak ~ s1sne
af,f ffes
tiAvs assf elseeA e. &sn MNtsf = ss,t
~ ns~nf - tho NrEseis saYs Eegs tsess a.
s1fea e Fssssse9 fsssa 90 = p&Fss@ns
Mstsees teasif sA@ sa&A sNea&At f&f sNs
km Hf Sos eNstk an4 eNAsN3 s#sss s4.y.
Stse wtf6 ~ k&uf& asnN,4ns Txess 80.
s@te Aaf ee kses a@sa 3 - c@s2 4 va
- fiffr fneaee, If4tss 81 - N,sa kefs as
hefs ~ FAs8 - estfy whatever - sesas ID
Miler eNsa stf
TxsNKKrS ANp gw@wgnR
Hs@s swsgn &&z Netaae tsfs&ys ersa
Eas.s Arar4 5ssst4fn asaserx ~ - Has ~
'As &arK21 pYsfer Ca sNs Hetss4 ave.
500