vi. editor ’ s preface. a speci a lity. it is ob vi ous, h owever, th at to ena ble the meces sa...

TH E ACCOU N TAN TS’

LIBRARY .

VOL. VII I .

MINERALWATER

MANUFACTURERS’ ACCOUNTS.

J. LU N D. A.S.A.AAN D

G . H . RIC H ARDSON , F.S.S.

LONDONG EE CO . , PRI N TERS AN D PUBLI SH ERS, 62 MOORG ATE STREET, E C .

1 90 2 .

THE AOOOIINTANTS’

LIBRARY.

Edited by the Editor of“ The Accounta nt .

Von . I . —Bank Book k eeping and Accounts ,by JOHN A . MEELBOOM, A .C .A .

(Ready )I I .— Auctioneers

'

Accounts , by LAWRENCER . D IC K SEE

,F C .A . (Ready .)

I I I .— Builders ’ Accounts , by J . A .WALBAN K .A .C .A . (Ready .)

I V .— A g r ic u l t u r a l A c c o un t s , by T .WHEELER MEATS ,

(Ready .)V .— Theatre Accounts , by W . H . CHAN

TREY,E.C .A . (Ready .)

V I .—Co -operative Societies’ Accounts ,

by F . H . SUGDEN . (Ready .)V I I .— G a s Accounts , by the EDiTOR.

(Ready )V I I I .—Minera l Water Manufa cturers ’

Accounts , By J . LU ND ,a nd G . H . RICHARDSON , P .S . S .

(Ready )I ! . - Stock Exchange Accounts , byW . D .

CALLAWAY , A .C .A .(Ready May

To be continued.)

5 1 94

MIN ERAL WATER MAN UFACTURERS’

ACCOUN TS.

ED ITOR’S PREFAC E.

H E Object of the series of handbooks tha t w ill be

published under hea ding Of TH E ACCOU N TAN TS’

L IBRARY is to prov ide , a t a rea sonable price , deta iledinforma tion a s to the most approved methods of keepingaccounts in relation to a ll the leading classes of industry whose~books ca ll for more or less spec ia lised treatment. N O suchseries ha s hitherto been a ttempted ; but there exist, of course,numerous separa te works dea ling with the accounts of one part icular class Of undertaking. These sepa ra te works a re,however, for the most pa rt either too expensive, or too superficialto answer the purpose that is pa rticula rly a imed a t by TH EA CCOU N TAN TS

’

LIBRARY , which is intended to supply the studentwith tha t specialised informa tion which he may require , while atthe same time affording to the trader, banker, or manufacturerwho is not in a position to secure the fullest informa tion for hispurpose, knowledge which can ha rdly fail to be of the verygreatest assistance to him in the correct keeping of his accounts,upon a system specially adapted to his requirements, and therefore involving a minimum expenditure of labour . I t is expectedt hat the series will a lso be found o f ma terial assistance to bookk eepers of all classes.

Without a iming at giving an exhaustive account of themanner in which each separate business is conducted, the technic al po ints in connection with each industry will receive as mucha ttention a s is necessa ry in order fully to elucidate the system

-of accounts advoca ted, while each volume will be the work of«one who has made that pa rticula r class of accounts more or less

vi. EDITOR’

S PREFACE.

a spec ia lity . I t is Obvious, however, that to enable the mecessa ry ground to be covered in the spa ce ava ilable , it is incumbentto assume upon the pa rt of the reader a certa in knowledge of

genera l bookkeeping. The extent of the knowledge assumedwill va ry according to the nature of the cla ss Of accounts considered. For example, in the volumes on Bank Accounts and'

Shipping Accounts”

a thorough acqua intance with ordina rydouble—entry bookkeeping is not unnatura lly assumed ; but inthe case

,for instance, of Auctioneers’ Accounts,” “ Domestic

Tradesmen’

s Accounts,”and other simila r volumes, such ex~

planations are included as will enable the ordina rily intelligentreader fully to grasp the methods described even a lthough hisknowledge of bookkeepingmay be Of an elementa ry description .These explana tions a re, doubtless, superfluous as fa r a sa ccountants are concerned, but a re necessa ry to make thevolumes Of value to the majority of those specially engaged inthese particula r industries.

TO subscribers for the whole series it may be added tha t,when completed, it will form a most valuable and practicallvcomplete libra ry, dealing, a t the hands Of specia lists, with praetically every class of accounts, and illustra ting the applica tionOf the theory of double- entry as described in genera l works onbookkeeping.

In order to ca rry out this scheme , a rrangements ha vea lrea dy been completed for books dea ling w ith the follow ingubjects

Agricultura l Accounts . B rewers’

Accounts .

Auctioneers’

Accounts . Builders" Accounts .

Bank Accounts. Building Societies’

Accounts .

Bookkeeping and Accounts for Co-opera tive Societies’ Accounts .G ra in , Flour , H ay , Seed , Cotton Spinners’ Accounts.and Allied Trades . Draper

'

s’

Accounts .

EDITOR’

S PREFACE.

Domestic Tradesmen’

s Accounts . Publishers’

Accounts .

Engineers”

a nd Shipbuilders ’ Shipping Accounts .Accounts . Solicitors

’

Accounts .

G a s Accounts . Stockbrokers’

Accounts .

H otel Accounts . Ta ilors’

Accounts .

Minera l Wa ter Accounts . Thea tre Accounts .Poly technic Accounts . Tramway Accounts .

Printers’

Accounts . Wine Mercha nts ’ Accounts .

Arrangements for dea ling w ith other subjects a re now inprogress , and the Editor w ishes to add tha t he w ill be gladto receive suggestions and Ofl’ers from accounta nts of experiencefor the undertaking of volumes not yet announced.

6 2 Moo rgate Street,London, E.C.

September 190 1 .

MIN ERAL WATER MAN UFACTURERS’

ACCOUN TS.

I N TRO D U C T I O N .

N increa sed demand for minera l and aera ted wa ters ha swithin recent yea rs led to a la rge augmentation in the

number Of establishments devoted to their manufacture, with aconsequent accentuation Of competition, and an eventua lrecogn ition on all hands tha t success can only be a tta ined by aca reful watching of all expenditure . The primitive forms ofbookkeeping, which the compa ra tively non- technical cha racterof the manufacture called into being, have had, therefore, to

give way to more effective systems, so tha t the loopholes forleakages, both in the cash and elsewhere, might be effectua lly closed up, and a ca reful check established uponevery deta il. The system here outlined is one that ha ssuccessfully met every demand made upon it, and can besafely taken a s a model upon which a set of books and ofaccounts should be constructed .

Before, however, referring more pa rticula rly to the systema lluded to, it may be Observed that those in whose handsit is placed to carry out should have a clea r conception ofDouble-entry Bookkeeping, the leading principles of which it iscompa ratively ea sy to understand, and which, when once understood, render bookkeeping a plea sant and interestingoccupation .A brief summa ry of its leading principles is therefore appended,by a study Of which, in conjunction with the pages following,any proprietor or manager, even though he may not be atra ined bookkeeper, may understand the bookkeeping requirements of his business, and ensure adequate provision being

! . I N TRODU CTIO N .

made for an efficient system. In order, too , that these pagesmay be useful to clerks or beginners, the explana tory po rtionis put in as elementa ry a fo rm as possible SO that the deta il Ofthe work can be studied .

Accounts a re kept to Show wha t is owing to and by abusiness ; wha t a re the expenses, ga ins , and losses ; wha t theproperty. They, therefore, resolve themselves na turally intoPersonal and Impersona l Accounts, and give us a t the outset aba sis for a proper system— namely, a division into persons andresults.

Double - entry, a s its name implies, consists in making twoentries for each transaction— an entry to the individua l, and anentry to the a rticle or thing traded in . This used to be actua llydone for every entry in the ea rlier history Of bookkeeping, butis ra rely done now, the columna r system illustra ted in thefollowing pages having entirely obvia ted the necessity andsimplified the working. In every transa ction there is a pa rtingwith ” on the pa rt Of one individual and a receiving on the

pa rt Of another ; or, in other words, “ every debit ha s a credit”

and“every credit a debit,” and from this it follows tha t “ the

“sum tota l Of the debits should equa l the sum tota l Of thecredits . ”

Purcha ses, therefore, constitute you a debtor to the individualfrom whom you buy, and Sa les make you a creditor of theindividual to whom you sell. The Impersona l Purcha sesAccount— or its many sub-divisions, which you will opena ccording to the necessities of your business— will on its debitside equal the tota l of the credits Of the Personal Accounts ofthe individua ls from whom you buy ; while the credit side ofthe Impersona l Sa les Account will equa l the tota l of the debitsof the Persona l Accounts of those who buy from you ; and thereceipts and payments shown in these Persona l Accounts willequal the debits and credits conta ined in your Ca sh Book .

I N TRODU CT ION . xi.

The ba lances of a ll Purcha ses Accounts, a fter Stock onhand ha s been credited, and the ba lances of a ll ExpenseAccounts, form the debit side of the Trading Account ; whilstthe credit side is constituted by a transfer of the tota l of Sa lesAccount. The difference between the two sides of the TradingAccount will, if it be an excess on the cred it side, be the netprofit for the period, o r, if an excess on the debit side, the netloss , which w ill be ca rried to Profi t and Loss Account or toCapital Account, a s c ircumstances dicta te .

Thus we understand wha t it is to debit and credit— tha t it isnecessa ry to record every transaction in its twofold cha racter ;tha t the tota l amount of the debits of a set of accounts shouldequa l the tota l amount of the credits . We know wha t 3.Trading or Profit and Lo ss Account is and how it is formed .I t only rema ins to add tha t it should be remembered tha t aBa lance Sheet is a ba lanc ing sta tement of a ll outstanding debitand credit ba lances, a rranged on the debit side in order of

priority of cla im, and on the credit side in order of facility ofrea lisa tion .

The books used in different businesses differ in number, style,and designation, but the essentia l principles underlying the

practice of their keeping will be found to be the same in a ll.The books necessary for the system referred to in the followingpages a re

Purcha ses Day Book .

Purcha ses Ledger .

Sa les Day Book .

Sales Ledger .

Cartmen’

s Delivery Book .Cash Sa les Book .

G eneral Cash Book .

I N TRODU CTIO N .

(8) Petty Cash Book .

(9) N ominal Ledger .

(1 0) Priva te Ledger.

(1 1 ) Bottles and Boxes Ledger .

(1 2 ) Stock Book (Minera ls).

Examples of ruling a re given, with explana tory text, and aset of supposititious transactions ca rried on by a manufacturer,under the style of “ The Yo rkshire Minera l Water Company.

”

If the business is not la rge the number of books may bereduced . The Purchases and Sa les Ledgers, for instance, maybe combined, say the first pa rt kept for purchases and thesecond for sa les. Should it not be considered necessa ry to showa sectiona l Trading Account the N omina l Ledger may be dis

pensed with, and the tota ls of Purcha ses Analysis columns ando f Sa les po sted direct to the Trading Account. The Purcha sesDay Book may be an ordina ry double ca sh column Day Bookbut if the system here shown be fully followed out, manyva luable compara tive deta ils may be exhibited— such a s Co sto f Production, D istribution , G enera l Expenses, Ratio and N etProfit on Turnover . Further, should any ma teria l discrepancybe presented between any two periods, the cause can be readilyseen by a perusal of the accounts, and thus the possible down

grade of a business may be a rrested and ultima te success bea tta ined.

MINERAL WATER MAN UFACTURERS’

ACCOUNTS.

TH E ACCOUN TS OF TH E YORK SH IRE MIN ERAL

WATER COMPAN Y .

Purchases Day Book .

TH E fo rm of this book is shown on the fo llowing page . Itwill be seen that co lumns a re provided for analysing theexpenditure under the principa l heads.

After the invoice ha s been examined the trade discountshould be ' deducted , a nd the net amount entered in thecolumn

“Amount of Invo ice, then dissect the amount of invo ice

and extend in the analysis columns under the heading towhich the purchas e applies. Then post the amounts from firstcolumn to the credit of the individual accounts in the PurchasesLedger . The tota ls of a ll the columns should be ca rriedthrough from the da te of stock to the end of the financia l yea r,when it will be understood tha t the ' totals of the ana lysedcolumns added acro ss must agree with the to ta l of the co lumnheaded Amount of Invo ice . ” When these a re a scerta ined to becorrect

, post the to ta ls to the debit of the different accounts inthe N ominal Ledger, inserting the reference folio to tha t boo ka t the bottom of the different columns in the Purcha ses Day

All invo ices should be numbered a t the corner to run consecutively with this book, and fa stened together. They willthus be in order, and readily accessible for any future reference .

MIN ERAL WATER MAN U FACTURERS, ACCOU N TS.

PURCHASES

MIN I-IRA] . WATER MAN UFACTURERS ACCOUN TS. 3

DAY BOOK.

Distribution G enera l Chargesz:a a

“7” 0 5 3 aStables g

-E 3 53g 3 g 0A B

in u a

g a g as 0 m 3Pr

l: 3 3 3 ! 3oven Repa irs , 6 3 0 m

der , &c . &c .0 0 £9

1 5 33

{ s d [ s d [ s d [ s d [ s d [ s d £ s d { s d £ s d { s d

3 0 4

7: 3 0

2 15 1

10 0 0

zo

.

oo

4 17 4

2 7 0 - 2 15 : 24 17 4 3 0 4 | ro o o 7r 3 o 3o o o

N .L . 7 N .L. 8 N .L. 9 N .L. I o N .L . I l P.L . 7 P .L. 8

Purchases Ledger .

1 - Dr . HARVEY

1900

july 20 T0 C ash3 1 Ba lance ca rried down

N ELSON CLASS

1900 5 (1

july 20 TO Ca sh 1 1 4 3 63 1 Ba lance ca rried down V 7 1 3 0

£85 6 6

3—Dr . H ILL COAL

1900

july 20 TO Ca sh3 1 Ba lance ca rried down

https://www.forgottenbooks.com/join

6 MIN ERAL WATER MAN U FACTURERS’ ACCOU N TS.

4— 0 7 . ROB IN SO N

1900July 20 TO Ca sh3 1 Ba lance ca rried down

5—0 7 . GREAT N ORTHERN

1900July 2 0 TO C a sh3 1 Ba lance ca rried down

6— Dr .

1 900July 3 1 To Ba lance ca rried dovsn

£2 3 I 4 5

7— Dr . N EWBOU LD

1900 f s dJuly 20 To’Ca sh 1 l 3 3 o3 1 Ba la nce ca rried down V 2 1 5 0

2 4 8 o

MIN ERAL WATER MAN U FACTURERS’ ACCOU N TS.

SMITH .

1900July 1 By Ba lancePurchases

Jan . 3 1 By Ba lance

RAILWAY .

1900July 1 By Ba lance2 1 Purchases

July 3 1 By Balance

HARTLEY .

1900July 1 By Ba lance7 ] Purcha ses

July 3 1 By Ba lance

KN O ! .

1900July 1 By Ba lance9 Purchases

July 3 1 By Ba la nce

8 1 4 0

4 1 8 1

2 3 1 4 5

6 13 — 7

2 1 5 O

8 MIN ERAL WATER MAN UFACTURERS’ ACCOU N TS.

8 -Dr . YORK SHIRE

1900July 30 To C a sh

9- Dr N ATION AL TELEPHON E

1900July 3 1 TO Ba lance ca rried down

l o—Dr . RILEY

1900 f s dJuly 3 1 TO Ba la nce ca rried down v 1 4 7 0

l l—Df FEATHER

1900 IJuly 3 1 fTo Ba lance carried down

MI N ERAL WATER MAN UFACTURERS’ ACCOU N TS.

G AS COMPAN Y .

1 900July 1 3 By Purchases

COMPAN Y .

1900July 3 1 By Purcha ses

July 3 1 By Ba lance V

CO .

1900July 3 1 By Purchases


8: BROOK .



10 0 0

Cr . —l o

1 4 7 0

Cox— 1 l

1 0 MIN ERAL WATER MAN U FACTURERS’ ACCOU N TS.

12 — Dr . WILSO N

1900July 3 1 TO Balance ca rried down

I 3— Dr . EMSLEY

1900July 3 1 To Ba lance ca rried down

I 4— Dr . A . LAKE


I 5— Dr .


MIN ERAL WATER MAN UFACTURERS’ ACCOU N TS.

HUDSO N .


July 3 1 I By Ba lance

CORPORATIO N .



CO .





I I

Cr .— 12

2 7 0

Cr .— l 3

4 1 7 4

20 0 0

Cr .— l 5

30 0 0

MI N ERAL WATER MAN U FACTURERS’ ACCOU N TS.

Purcha ses Ledger .

As will be observed, the Purchases Ledger is the usua l Ledgerruling. The ba lances owing a t July I st 1 900 a re shown to thecredit of the severa l accounts, then the amounts a re posted fromthe Purcha ses Day Book, a s reco rded in the co lumn Amountof Invo ice ,” and, when pa id, the cash is debited to the accountfrom the Ca sh Book. At the end of the financia l period, inthis case the end of July

,ba lance and rule of! each account,

and bring down amount owing, if any, in Red.

Below we give the Ba lances a t the two da tes .

BALANCES .July I st 1900Ledger

1 H a rvey C0 .2 N elson G la ss Bottle. Co .3 H ill Coa l C0 .

4 Robinson Smith5 G rea t N or thern Ra ilwa y6 Juo . H a r tley .7 N ewbould S

t K nox

As per Ba lance Sheet this da te . £77 8 4

P .L. I P .L . 3

To enable the bookkeeper to understand the ba lancing of theLedger, a Tria l Balance is here given. If the postings havebeen correctly made the totals will agree .

BALANCES .July 3 rst 1900Ledger

1 H a rvey Co.2 N elson G lass Bottl C0 .

3 H ill Coa l Co .

4 Robinson Smith5 G rea t N orthern Ra ilwa y6 no . H a rtley

ewbould K nox

9 N a tiona l Telephone C0 .10 Riley C0 .1 1 Fea ther 8: Brook1 2 Wilson H udson1 3 Emsley Corpora tionI 4 A . Lake 81. Co15 Jno Jones

As per Ba lance Sheet this da te


SALES BOOK .

9 I s . 1 3 . 6d .

(I

John N elson 9DO . 1 o

K ing'

s H otel

Cecil H otelDo .DO . 18

H onley Ca tering Co .Lea Show .

Jones 8: Co .

Avenue H otelDo .

A . SpeakDO . 1 2 doz .bott

Fea ther BrosDO .DO .

Acre Arms

Roberts 8: C0 .

N oble Johnson

I 6 1 1 9

Stock Book 1 N .L . 1 5

1 10 0

N .L. I 3

1 1 7 6

1 10 0

1 3 6

18 1 9

MI N ERAL WATER MAN UFACTURERS’ ACCOU N TS. 1 5

Sa les Ledge r .

On reference to the Sa les Ledger it will be seen tha t thereare two money columns on both the Dr . and Cr . sides, ca remust therefore be taken in posting that the separate amountsa re posted to the proper columns, so that at any time theLedger Account may show wha t each debtor is liable for undereach of these heads. It is not usual to cha rge for ordina ryminera l bo ttles, but in this case the H op Bitter bottles a recha rged at the rate of 1 5 . per dozen .

The co lumn s in the Sales Book for dozens under the severa lprices a re totalled, and the quantities sent out for the montha re credited in the Stock Book.

The total of the column Bottles Cha rged is credited to theaccount in N omina l Ledger Liability on H op Bitter BottlesCha rged .

”

1 6

Sa les Ledger .

l— Dr .

Da te

July 3 1

To Ba lance

Goods

TO Ba lance

TO Ba lance

Goods

TO Ba lance

To Ba lance

Goods

To Ba lance

To Ba lance

Goods

To Balance


Bottles

{I s d

HO N LEY

Minera ls

£ s d3 1 4 0

1 1 7 6

£5 1 1 6


CATERI N G COMPAN Y .

Da te

1900July 4 By Cash .3 ; Ba lance carried down

SPEAK .

1900July 1 7 By Cash .Empties returned

3 1 Ba lance carried down

HOTEI

1900July 4 By Cash .3 1 Ba lance carried down

HOTEL .

1900July 2 1 By CashEmpties returned

3 1 Ba lance carried down

Bottles

{ s d

{ s d

K .L . 1 3'o 6 o

[0 1 2 0

l£o 1 8 o

Cr .— l

Cash

{ s d0 4 0

0 18 0

161 2 0

MIN ERAL WATER MAN U FACTU RERS’ ACCOU N TS.

5— Dr .

1900July 1 To Ba lance15 Goods

July 3 1 To Ba lance

6 —Dn

1900July 1 To Ba lance8 Goods

7—Dr .

1900July 1 TO Goods

July 3 1 TO Ba lance

8—Dr .

1900July 1 1 To Goods

AVEN UE

Bottles Minera ls

LEA

2 1 2 6

{8 10 6

HOTEL .

Da te

1900July 3 I

SHOW’ .

1900July 1 4H

N ELSO N .

1900July 3 I

1900July 3 I


By Ba lance carried down

By Ca sh

Empties returned

By Ba lance ca rried down

By CashEmpties returned


o— Dr . FEATHER

Bottles Minera ls

1900 8 d {I s dJuly 2 4 To Goods 1 5 9

July 3 1 To Ba lance I 5 9

l o— Dr . ACRE

1900 8 d f s dJuly 2 6 To Goods 0 1 5 0

July 3 1 To Ba lance 0 1 5 0

— Dr . ROBERTS

1900 8 d s dJuly 2 7 To Goods 1 o 0

£ 1 0 o

1 2 — Dr . N OBLE

1900 s dJuly 2 8 To Goods

July 3 1 To Empties to return

2 2 MI N ERAL WATER MAN U FACTURERS” ACCOU N TS.

BALANCES , July I st 1900 .Ledger 15 s d

1 Honley Ca teringCo . 3 1 4 o

2 A . Speak 0 1 0 0 6 /3 King’s Hotel 2 19 64 Cecil Hotel 1 19 0 4 /5 Avenue Hotel 2 4 06 Lea Show 5 1 8 0

As per Ba lance

Shee t this da te ,P . L . 1 J{1 7 4 6 10/ J£1 4 1 7 9 1 4/

TRIAL BALAN CE .— CRED IT SALES LEDGER .

Ba lances , July rst 1900Sa les

C ash received

Empties returned

H

H

H

-J-x

tn

(D

ON

G

B a lances , July 3 I st , 1900 .

Ba lance , August I st, 1900

Balances, j uly 1 st 1 900, a s per preceding list, are the amountsowing by the customers and extracted from the Credit Sa lesLedger a t this da te .

Sa les — The amounts debited in the Ledger from July 1 st to3 rst, being the tota l of the Credit Sales Day Book.

Casi: Received. —The amounts credited from Ca sh Book, be ingthe total of the column “ Credit Sales Ledger.

Balances, j uly 3 1 sr 1 900, as per preceding list, are the amountsowing at this da te, and extracted simila rly to those owingon the first of the month .

BALANCES , July 3 rst 1900.Ledger 75 s d

1 Honley C a teringC0 . 1 1 7 6

2 A . Spea k 1 1 0 to 1 2 /3 King‘s Hotel 1 4 04 Cecil Hotel 2 19 o 2 ]5 Avenue Hotel 4 1 67 John N elson 1 5 09 Fea ther Bros 1 5 910 Acre Arms 0 1 5 0

As per Ba lance

Sheet this da te ,P . L . 3

19 2 6

1 6 0

I 4 I 7 9

{35 6 3 1635 6 3

I 4 1 7 9

MI N ERAL WATER MAN U FACTURERS’ ACCOU N TS. 23

C a rtmen’ s De live ry Book s .

HOPE MINERAL WATER WORK S ,Leeds

B ought 0]

TH E YORK SH IRE MI N ERAL WATER CO .

Dozen Minera ls ! 91 5 d

To . . Dozen H op Bitter Bottles

By . .Dozen H op Bitter Bottles ,returned a

TO . Dozen Bottles

TO Boxes

By . .Dozen Bottles returned

By Boxes

C a rter’s Signa ture

This form makes a very useful Delivery Book, each ca rtertaking one with him, and a s he sta rts out a record is taken ofthe contents o f his wagon .


H e has on, say

40 Boxes , 80 Doz ens a t 9d. 3 0 0

H is returns are , sayFull 1 0 Boxes

,2 0 Dozens a t 9d.

Empties 2 0 40

On the counterfo il is a lso recorded the empties he brings backfrom the customer.

The sales thus tota l £ 2 5s. 0d . , which, if sold for ca sh,represents the amount the ca rtman ha s to hand in . Theforms can be either duplica ted or a ttached to a counterfo il, onebe ing given to the customer, the other reta ined in the book a sthe ba sis of cha rge in the Credit Sa les Day Book, or of recordin the Ca sh Sales Book. As an inducement to get back theempties , the ca rtmen a re a llowed a commission in addition totheir wages, say, % d. per box of two dozen , and the customersa re a llowed, perhaps, 1 d. per dozen .When the ca rtmen take out for or effect a credit sa le, a form

is a lso made out and given to the customer, and an entry ismade from the counterfo il to the Credit Sa les Day Book .

Thus

C redit Sa les Ledger— A. Speak is charged Janua ry 1 7th 19008 d

To 1 2 dozen Minera ls ( 1 I S . 0 1 8 01 2 dozen H op Bitter Bottles (5 I s . 0 1 2 0

£ 1 10 0

By 6 do zen H op Bitter Bo ttles returned (v I S . 0 6 0

{II 4 0

To 2 4 dozen Bottles .1 2 Boxes .

By 6 dozen Bottles returned.3 Boxes returned .

MIN ERAL WATER MAN U FACTURERS ACCOU N TS. 2 5

C a sh Sa les Book .

As will be observed, the Ca sh Sa les by Cartmen Bookc onta ins a record of the dozens sold of the different qua lities,and ca sh received by ca rtmen

,which latter is the total of the

counterfo ils of the Delivery Books, and should be enteredthrough this book da ily . The ca sh handed in should, of course ,equal the total of the counterfo ils entered in the Ca sh Sa les

by Cartmen Book .


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On

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MIN ERAL WATER MAN U FACTURERS’ ACCOU N TS. 2 7

Bottles and Boxes .

All boxes and bottles sent out, either on credit or for ca sh,are cha rged aga inst the individua l

’

s account in the Boxes and

Bottles Ledger, and credi ted from the counterfo ils of theDelivery Books with empties returned . The Delivery Books,it will be understood, give an ana lysis of each sale , number ofbottles and boxes sent out and returned, whether charged foror no t .

H op Bitte r Bottles .

The Bottles included under this head a re the ordina ry H a lfp int Ale Bottles, and are cha rged at the rate of 1 s . per dozen .N o sep ara te record is shown in the ca sh sa les of bottles cha rgedor a llowed for under this head. For instance , when a cartmanta kes out, say, Six dozens, and returns eight dozens, he will beshort in his ca sh , a s it will be understood tha t he will havea llowed his customers on two dozens a t I S. 2 3 . So , to put theaccount in order, a co lumn headed H op Bitter Bo ttles c an beutilised in the Petty Ca sh Book .

In the N omina l Ledger the opening for Liability on H opBitter Bottles Charged is debited with payments for returns,which ,‘ of course, reduces the fi rm’s liability— the same accountbeing credited with

“H op Bitter Bottles Cha rged,

”thus

increasing the fi rm’

s liability— as all returns must be allowed fora s they come back, a t the rate cha rged for— namely I S. perdozen .

The totals of dozens of the different qualities so ld a re creditedin the Stock Book, a s shown there .

G enera l Cas h Book .

The form of G enera l Ca sh Book Shown on pages 2 8 and 2 9w ill be readily understood .

2 8 MIN ERAL WATER MAN UFACTURERS’ ACCOU N TS.

GEN ERAL

a s . 2 .eéCa Sh “c o w o 9 4 :Recetpts Tota l Sa les 3 738 E 3 3 59

8

3

U m” Re5

5 d 16 s d7 I 2

0

8 628 0 0

63 1 1

0

19 2 6 7 1 2

Aug. 1 TO Ba lance broughtdown 22 15 7 22 1 5 7

30 MI N ERAL WATER MAN U FACTURERS’ ACCOU N TS.

Casi: Sa les, entered da ily from Ca sh Sa les by CartmenBook — The tota l each month being posted to headingin N ominal Ledger Ca sh Sales,

”then a t end of the

financia l period the total amount transferred toTrading Account.

Credit Sa les l edger .— These amounts are credited

sepa ra tely to the Customers’

Accounts in that Ledger.The employment of a sepa ra te column under this hea dfacilita tes the ba lancing of the Ledger.

Pur chases l edger .—The amounts a re debited to the

Personal Accounts in tha t Ledger, the same rule as inthe Sa les Ledger applying a s to the sepa ra te ba lanc ingof the Ledger.

The other columns need no direct reference, a s they expla inthemselves.

Petty Ca sh Book .

This book is kept for sundry small payments. It is tota lledmonthly, and then entered in the

'

G enera l Ca sh Book, a s shownthere . From the G enera l Ca sh Book the amounts are postedto the respective accounts in the N omina l Ledger .


PETTY CASH BOOK .

6 a: 5: 35-3 8

h Io a . c) C emica sTo whom 5 0 c: 0 2 N H H op Entera pa id 32

Tota las E3 g5 E:

Essgr

éces , Bottles

m(be

0 5: U 8 (11

£0 14 3 £ 1 1 7 9 |

N omina l Ledger .This Ledger conta ins the va rious impersona l accounts. I t is

shown in full, and such explanations a s appea r to be necessa rya re added a t the foot of the example .


SUGAR,

1900

July 1 To Stock3 1 Purchases

July 3 1 To Stock 4/ 56 8 0

2—Dr . CORKS, BAN D

1900 S dJuly 1 To Stock P .L . 1 37 1 8 33 1 Purcha ses . . D .E . 1 1 1 1 6 0

£49 I 4 3

July 3 1 TO Stock 38 4 7

3— Dr . COALS AN D

1900July 1 To Stock (Coa ls)3 1 Purchases

July 3 1 To Stock (Coa ls)

4—Dr . CARRIAGE

1900July 3 1 To Purchases D .E . 1


ESSEN CES, &c . Cr .

1900 8 dJuly 3 1 By Stock 4/ 56 8 0

Trading Account . . P .L . 2 56 1 0 0

18 0

WIRE, BRUSHES, &c . Cr .— 2

1900 3 dJuly 3 1 By Stock 38 4 7TradingAccount . . P .L 2 1 1 9 8

£49 I 4 3

WATER . Cr .— 3

1 900 8 dJuly 3 1 By Stock (Coa lS) 4/ 1 18 2Trading Account P .L . 2 3 1 2 1 0

£5 1 1 0

I N WARDS. Cr . —4

count


5—Dr .

1900

July 3 1 To Purcha ses

6— Dr .

1900

July 1 To Stock3 1 Purcha ses

July 3 1 To Stock

7—Dr .

1 900

July 3 1 TO Purchases

8— Dr .

July 3 1 To PurchasesPetty Ca sh

REPAIRS AN D

STABLE ACCO UN T .

P L .

D B .

If s d1 7 1 4 0

1 1 7 1 o

[2 4 1 5 o

4 1 7 o

STABLE ACCOU N T .

D .E . I

CARRIAGE

MI N ERAL WATER MAN U FACTURERS ACCOU N TS. 35

REN EWALS OF PLAN T. Cr .— 5

1900 5 dJuly 3 1 By Trading Account . . P .L . 2 l 5 7 0

PROVEN DER, &c . Cr .— 6

1900 s dJuly 3 1 By Stock 4 4 1 7 0Trading Account . . P . L . 2 19 1 8 0

£24 1 5 0

REPAIRS. &c . Cr . - 7

1900

July 3 1 By Trading Account . . I’ .L . 2

OUTWARDS. Cr . —8

1900 s dJuly 3 1 By Trading Account . P.L . 2 3 9 4

36 MIN ERAL WATER MAN U FACTURERS’ACCOU N TS.

9— Dr . REN T, RATES ,

1900 5 dJuly 3 1 To Purchases D .B . 1 2 4 1 7 4

l o— Dr . LIGHTI N G

1 900 {J s dJuly 3 1 To Purchases D . B . 1 3 o 4

l l — Dr . SU N DRY E! PEN SES

1900July 3 1 To Purcha sesPetty Ca sh— StampsDo . Sundries

l z—v -Dr . WAGES

1 900 S dJuly 7 To Ca sh C .B . 1 f 2 2 1 01 4 DO . J 20 2 o

2 1 DO . 1 20 1 6

2 8 Do . 2 19 1 2 10

38 MIN ERAL WATER MAN U FACTURERS’

ACCOU N TS.

I 3— Dr . LIABILITY O N H OP

1900July 1 7 To A . Spea k (bottles returned)C .S. Ledger2 1 Cecil Hotel3 1 Liability a t this da te

l 4— Dr . COMMISSION DU E TO CUSTOMERS

1900 [f s dJuly 2 1 TO Cash P .L . 1 6 3 1 1

l s—Dr . SALES

1900 8 d

July 3 1 To Transfer TradingAccount 2 2 4 4 1 7 0

£ 2 44 I 7 0

MIN ERAL WATER MAN UFACTURERS’ ACCOU N TS. 39

BITTER BOTTLES CHARG ED. Cr .— l 3

1900

July 1 By Liability a t this da te (Credit Ledger) .3 1 Sundries cha rged (Credit Sales D .E.)

£2 0 0

July 3 1 By Liability a t this da te 1 4 0

O N EMPTIES RETURN ED . Cr .— l 4

1900 3 d

July 1 By Liability a t this da te P.L . 1 63 1 1

July 3 1 P .L. 2 35 1 5 4

ACCOU N T. Cr . —15

1900 [j s d

July 3 1 By Credit Sa les 1) B . I 1 6 1 1 9C ash Sales 1 2 28 5 3

£2 44 1 7 o


Ea ch a cc ount sta rts w ith a debit ba la nce representing theStock (if any) a t the beginn ing of the period . In the accountsgiven this is Shown a s on July 1 1900 . The tota l purcha sesa re then debited , a s per Purcha ses Day Book , and the accoun tcredited w ith Stock a t end of period . The ba lance of ea cha ccount is then closed off by a transfer toiTrading Account ,and the Stock in hand brought down .

Wages .

The ca sh pa id under this head is posted direct from Ca shBook , a nd the a ccount is closed off by transfe r to Tra dingAccount , Shown under four div isions

Manager .

Works.

Ca rtmen .

Offi ce .

The a llowance which .may be made to ca rtmen a s aninducement to get back the empties is taken to account in theweekly wages.

H op Bitte r Bott les Cha rged (Liability on).

U nder this a ccoun t is shown , a t July 1 1900 , liability of 108 .At end of July a further amount is credited here from CreditSa les Day Book of £ 1 1 05 . 0d. , and sums debited from thesame book of { 1 65 . for returns , which then shows the fi rm ’sliability a t July 3 1 of 1 4s.

Commission due to Cus tomers on Empties Returned .

The amount owing for Commissions may be made up a t anyperiod , usually qua rterlv, the same being readily a scerta inedfrom the Customer’s Account in the Bottles and Boxes Ledger .

MIN ERAL WATER MAN U FACTURERS’ ACCOU N TS. 4 1

Sa les Account .

The tota l of the Sa les is credited to this account— credit salesfrom the tota l of tha t Dav Book ; ca sh sa les from the CashBook tota l under tha t head . The a ccount is closed off a t endof period by a transfer to Trading Account.

Priva te Ledger .

This Ledger is usua lly kept by the princ ipa l or a confi dentia l clerk . In the pro formd example now undercons idera tion ' it conta in s the follow ing Ba la nce Sheets andAccounts

4 2 MI N ERAL WATER MAN U FACTURERS ACCOU N TS.

l — Dr . BALAN CE SHEET ,

Liabilities

To SUNDRY CREDITORS , a s per Ledger .

LIABIL ITY O N H OP B ITTER BOTTLEScha rged 1 0 O

COMMISSION due to Customers onEmpties returned . 63 1 1

P .L. 1 1 CAPITAL

George Stanna rd 1 8 5

I 7 1 0

MIN ERAL WATER MAN U FACTURERS, ACCOU N TS.

July I st 1900 . Cr .— l

Assets 3 (I

By SUNDRY DEBTORS , a s per Ledger 1 7 4 6

G B . 1 CASH I N HAND 7 1 2

P .L. 4 PLANT 947 1 8 4

P .L. 5 OFFICE FURN ITURE 1 7 4 4

P .L. 6 BO ! ES 6 10 1 8 2

P .L. 7 BOTTLES 1 4 2

P .L. 8 HORSES 1 20 0 0

P .L . 9 WAGONS , GEARS , &c . 187 1 8 7

P .L. 1 0 LONDON AN D MIDLAND BAN K , LIM . 304 2 4

STOC K S

Minera ls 2 4 2

Suga r Essences , &c . 6 1

Corks , Band , Wire , &c . 37Coa ls 1

Provender , &c .

1 32 1 6 3

I 7 1 0


z— Dr . TRADI N G ACCOU N T

PRODUCTION . STo Purcha ses

Suga r Essences , &c N .L. 1 1 0 0

Corks , Ba nd, WIreBrushes , &C .

Coals a nd Wa terCarriage Inwa rds

Repairs and Renewa lsOf Pla nt

Wages 79 2ManagerWorks

Ba lance ca rried dovvn

DISTRI BUTION .J uly 3 1 To Purcha ses

Stable Acccount

Provender

Repa irs , 810 .Carriage Outwa rds

Wages— CartmenBa la n ce ca rried down

GENERAL C HARGES .July ] 3 1 Purcha ses and Expenses

Ra tes , Taxes , and In

surance

LightingSundry Expenses

4 1 10 5Commissions a llowedCustomers on Emptiesreturned

Sa la ries— Offi ce

Deprecia tionsMachinery a nd PlantOffi ce Furniture

Boxes

Bottles .

Wagons , Gears , &0.

Interest on Capita lN et Profi t Transferredto C apita l Account

£ 155 1

46 MI N ERAL WATER MAN U FACTURERS’

ACCOU N TS.

3— Dr . BALAN CE SHEET ,

Liabilities

TO SUNDRY CREDITORS, a s per Ledger .N .L. 1 2 LIABILITY ON H OP B ITTER BOTTLES

charged 1 4 0

N .L. 1 4 COMMISSION due to Customers onEmpties returned 35 1 5 4

P .L. 1 1 CAPITAL

GEORGE STANNARD .To Ba lance , July I st 5 d

1900 1 8 5In terest a llowed 1 3 18 0

Profi t (1 2 1 1 3 2

9 7By WIthdrawa ls 2 0 O o 9

6 9

MIN ERAL WATER MAN U FACTURERS’ ACCOU N TS. 47

July 3 1 st 1900 CV — 3

P .L . 5

P .L . 6

P .L . 7

P .L. 8

P .L . 9

P .L. 1 O

P .L. 2

Assets

By SUNDRY DEBTORS , a s per LedgerCASH I N HAND .PLANTBy Ba lance , July rst f s

1900 947 1 8

Less Deprecia tion . . 7 1 7940 0 7

OFFICE FURN ITUREBy Ba la nce , July rst

1900

Less Deprecia tion1 6 1 3 2

BO! ES

By Ba lance , July rst1900

Less DeprecIa tion . .605 1 6 5

BOTTLES

By Ba lance , July rst1900

Purcha ses

Less Deprecia tion .0 0

HORSESBy Balance , July I st

1900

Purcha ses

150 0 0

WAGONS, GEARS , &0.By Ba la nce , July rst

1900

Less Deprecia tion

LONDON AN D MIDLAND BAN K , LIM.STOCK S

Minera ls 107 8 0Suga r Essences , &c . 56 8 0

Corks , BandWire , &c . 38 4 7Coa ls 1 1 8 2

Provender , &c . 4 1 7 0

July 3 1

1900July 1

July 3 1

1900July I

July 3 I

7— Dr .

1900July 1

July 3 I

To V a lue a t this da te P . L . 1

To Ba lance brought down


PLAN T

£ S d947 1 8 4

£947 1 8 4

940 ° 7

OFFICE

TO V a lue a t this da te P .L . 1

£ 1 7 4 4

To Ba lance brought down 1 6 1 3 2

BO ! ES

£ S dTo V a lue a t this da te P .L . 1 6 1 0 1 8 2

1 £6 10 1 8 2

To Ba lance brought down 605 1 6 5

BOTTLES

I

5 d

To V a lue a t this da te I P . L . 1 1 4 2

Purcha ses D . B . 1 7 1 3 0

1 7 2

To Ba lance brought down 0 0

MI N ERAL WATER MAN U FACTU RERS’ ACCOU N TS. 49

ACCOU N T . (772 — 4

1900

July 3 1 By Deprecia tion 1 month 10 % perannum P .L . 2

Bala nce ca rrIed down

FURN ITURE. Cr . - 5

1900 s dJuly 3 1 By Deprecia tion 1 month 10 perannum 0 0

Ba lance ca rr Ied down

ACCOU N T . Cr .— 6

1900July 3 1 By Deprecia tion , 1 month 1 0 pera nnum

Ba lance ca rrIed down

ACCOU N T.

1900 8 dJuly 3 1 By Deprecia tion , 1 month Qt) 1 5 perannum on 1 4s . 2d . P .L . 2 1 4 I 7 2

Ba lance carried down 4/ 5 0 0

1 7 2

50 MIN ERAL WATER MAN UFACTURERS’ ACCOU N TS.

8— Dr . HORSES

1900 5 dJuly 1 TO V a lue a t this da te P.L . 1 1 20 0 0

3 1 Purchase D .B . I 30 0 0

£ 150 0 0

July 3 1 TO Ba lance brought down 1 50 0 O

9—Dr . WAGON S,

1900July 1 TO V alue a t this da te P . L . 1

£ 187 1 8 7

July 3 1 To Ba lance brought down 1 86 7 3

I O— Dr . LON DON AN D

1900July I To Ba lance a t this da te P.L . 13 1 Pa yments in C . B . 1

Interest allowed less Commission P .L . 2

July 3 1 TO Ba lance brought down 3 10 0 3

I l—Dr . GEORGE STAN N ARD.

1900July 3 1 To Withdrawa ls .Balance carried down

9 7


ACCOUN T . Cr .— 8

1900July 3 1 By Ba lance ca rried down

£ 1 50 0 O

G EARS, &C . Cr .— 9

1900July 3 1 By Deprecia tion , 1 month 10 perannum

Ba lance ca rried down

MIDLAN D BAN K , LIM . ( Jr — 10

1900

July 3 1 By Withdrawa ls C . B . 1Ba lance ca rried down (a s perPa ss Book)

CAPITAL ACCOU N T. Cr . - l l

1900 5 dJuly 1 By Capita l a t this da te P . L . 1 1 8 53 1 I nterest P . L. 2 1 3 1 8 0

Profi t (1 month) P .L . 2 2 1 1 3 2

9 7

July 3 1 By Balance brought down 4/ 9 7


The example given commences w ith the Ba lance Sheet a sa t I st July 1 900, showing the position a t tha t da te .

£ S d

The tota l Assets , a s will be Observed, amount to 1 7 10

The Liabilities 1 40 19 5

Capita l a t tha t da te 1 8 5

Trading Account .

The Trading Account, which is in three sections , showstha t

Production costs per cent. on turnover .

Distribution costs

Genera l Cha rges costs

Leaving Profi t and Intereston Capita l

I OO'

OO

Tha t is to say— Production costs about £34 1 65 . on every £ 100 sales .

Distribution £ 1 8 53 .

Genera l Chargesand Depreciations costs about £40 75 .

Leaving net surplus of £6 1 2 5 .

The deta iled working being shown a s in the follow ing summa rised form of Trading Account

Genera l Charges , less Bank Interest , 0 ' 52 40 ' 34

9 9

54 MIN ERAL WATER MAN U FACTU RERS’

ACCOU N TS.

The Ba la nce Sheet a s a t July 3 l st 1 900 , shows5 (1

Tota l Assets amounting to 6 9

Liabilities 291 1 7 2

Capita l a t tha t da te 9 7

With rega rd to the rema ining accounts, the balance of eachaccount a t debit July I 1 900 is shown . Any Purcha ses duringperiod is debited from tha t book . The account is credited withDeprecia tion, which is charged aga inst Trading Account, andthe ba lances brought down to next period, which a re shown onBa lance Sheet as Assets .

N o Depreciation is credited to H orses Account for theperiod under review, it being the usual practice to make are-va luation of the horses at each stockta king.

The account on folio 1 0, London and Midland Bank,is the Banking Account of the business, and commenceswith ba lance a t debit. The amount of Payments in is postedfrom the G eneral Ca sh Book ; the same applies to the“ Withdrawa ls.” Interest a llowed by Bank, less commission,being a llowed, is debited here and credited to Trading Account.The Bank Account is then ruled Ofi‘, and the ba lance broughtdown, which must be reconciled with the Bank Pa ss Book . Ifthe same does no t agree, it will probably be found to be owingto cheques pa id out not being presented to the bank befo re theend Of the period . In that ca se a statement should be shownthus

8 dIn Bank a s per Pa ss BookLess Cheques unpresented

C . B .


The ba lance of the Bank Account in the Priva te Ledgershould thus agree.

Of course, if there is no Objection to showing the bankbalance

,it is simpler to employ the usua l “ Bank columns in

the G enera l Ca sh Book, in which case the ba lance appea rsthere .

The Capital Account shows tha t on July 1 1 9001 85 . 5d. wa s the excess Of a ssets over liabilities a s

shown on Ba lance Sheet Of tha t da te . Interest is credited at 5per cent. 1 85. 0d.) and debited aga inst Trading Account.The net profit from Trading Account is a lso credited . On thedebit side Withdrawa ls a re cha rged from G eneral Cash Book,and the ba lance is then ca rried down, which is the same a sshown on Balance Sheet at July 3 1 1 900 95 .

Bott les and Boxes .

The Bottles and Boxes Ledger, shown hereunder, is designedto keep track Of bottles and boxes, so far a s their number isc oncerned, in ca ses where no charge is made ; in this sense, ofcourse, the book is more of the na ture Of a stock record than abook Of account.

MIN ERAL WATER MAN U FACTURERS’ ACCOU N TS. 57

The debits a re obta ined from the counterfo ils of the Ca rtmen

’

s Delivery Books, and the credits for Returns come fromthe same source . The difference between the two sides Of anyone of these accounts a t any period will be the quantity the

‘

customer ha s to account for this quantity is usua lly checkedby the forwa rding of a ha lf- yea rly (or more frequent) statementto the customer, requesting to be favoured with a notifica tiona s to its agreement with the customer

’

s stock . An additionalcheck is occa siona lly resorted to in the way of an intermediatereport by the cartmen, Who ascerta in during the course of a particula r round the number of both bo ttles and boxes still withthe customers. Owing, however, to the crossing

”of one fi rm

’

s

bottles with anothe’r’s, it is a matter of considerable diffi culty toa rrive a t any other than an approximate number with eachcustomer ; the va ria tion should, nevertheless, be a s constant a s

possible, any undue rise being a t once the Sign of laxity in thetrea tment of this mo st important item.

In severa l towns it is found advantageous to charge forbo ttles— a s, for instance, in some Y o rkshire towns like H ull,Y ork, and Sca rboro

’

, Where a cha rge is made Of Sixpence adozen ; in N o rthumberland, where a simila r cha rge is ma de ;and in Liverpoo l, where a charge of threepence per dozen ismade . Many districts in London pursue the same practice .Experience is on the side of this practice, a s it is found thereturn Of the bo ttles is better secured . In the ca se of a chargebeing made, it becomes necessa ry to provide for the same inthe book rulings, and this can be done either by the additionof quantity and va lue columns to the ordina ry Sales Ledger,which would then be somewhat a s fo llows

MIN ERAL WATER MAN U FACTURERS ACCOU N TS.

"C O

59

MI N ERAL WATER MAN U FACTU RERS’ ACCOU N TS.

Of the two, probably the inclusion Of the cha rges in theordina ry Sa les Ledger is the better, but the cho ice must ofnecessity be left to those engaged in the work . One point, however, must not be missed , and that is that, if anything, grea tera ttention requires to be bestowed on the return of syphonbottles, a s not only are they more co stly than the ordina rybottle, but they have natura lly a tendency to rema in out longer.Sometimes syphon bottles a re distinguished from ordina rybottles by the entries being made in red.

Bott le Exchange .

I t is customa ry in most towns Of any Size to have a BottleExchange — tha t is, an Association is formed of the Minera lWa ter Manufacturers in the district for the purpose of securingthe return by exchange of each other

’

s bottles. The Exchange,as a rule, a llows one penny

‘

per dozen on empty bottles broughtin, and charges twopence per dozen to the different firmsreceiving back their bottles, the difference being uti lised by theExchange in meeting the working expenses of the Associa tion .

When a payment is made to the Bottle Exchange by aMinera lWa ter Manufacturer the amount is usua lly trea ted as aPetty Ca sh disbursement, and entered under the sepa ra te heading of Bottle Exchange in the Petty Ca sh Book ; it can thencome into the fina l accounts a s a sepa ra te cha rge, or as an itemin G enera l Expenses, according to the magnitude of thebusiness.

The principal expense Of Mineral Wa ter Manufacture is notin its production it is in its distribution, and in the costly itemOf Bottles. In la rge establishments, therefore, it is foundadvantageous to have a specia l clerk cha rged with looking upempties ; in which ca se, of course , it is essential to have aBottles and Boxes Ledger sepa ra te from the ordinary SalesLedger.

6 2 MIN ERAL WATER MAN U FACTU RERS’ ACCOU N TS.

1

12

105

W n I!

MIN ERAL WATER MAN UFACTURERS’ ACCOU N TS. 63

Another form of Stock Book, in which a da ily ba lance ofstock is struck, may be adopted . The ruling is a s follows

July 1 Stock 298 142Sent out

2 Bottled

This shows the stock da ily, commencing with tha t of JulyI st 1 900, with minera ls sent out on that date deducted on the2nd the number

'

bottled is added , the quantity sent outdeducted, and so on, added and deducted da ily .

MIN ERAL WATER ASSOCIATION S AN D TH EIR

OFFICERS.

ABERDEEN DISTRICT.

PRESIDEN T —Rett Strachan .V ICE-PRESIDENT —W. H ay .SECRETARY : —W. M. Sella r , 8 1 U nion Street, Aberdeen .

BARROW-I N -FURN ESS.

PRESIDEN T z—G . S. Heath , H indpool Road , Ba rrow-in -Furness .V ICE-PRESIDENT : -G . Laban , H indpool Road , Barrow-ih -Furness .TREASUREl z—VV. C . Gardener , 5 Cheltenham Street, Barrow-i11~

Furness .

SECRETARY z—VV. H . V a le, Rawlin son Street, Barrow-in -Furness .

BELFAST.

PRESIDEN'

r z—Wm . Wa llace (Cantrell R: Cochrane , Belfa st .

V ICE-PRESIDEN T z—F. (Wheeler 81 CO . , Be lfast.H ON . SECRETARY —Ja s . S. Corry (W. Corry CO . , Belfa stSECRETARY :—Jno . McConnell, Granville Buildings , 43a High Street,

Belfa st .

BIRMI N GHAM.

PRESIDEN T z— H . E. Perry , Dudley Street, Wolverhampton .SECRETARIES :— Smith Richards , Cobd-en Chambers , Corpora tion

Street, Birmingham .

BLACKPOOL .

PRESIDEN T z—V incent N ewsome (Singleton CO . , Bonny

Street, Blackpool .V IL

’

E-PRESIDEN T z—Samuel Westwell (Westwell Hague), Cha rnleyRoad, Blackpool .

TREASURI-Jlt z— Thos . Law (James Law Moister Road , Blackpoo l .

SECRETARY z—J. Milner, 50 Dickson Road , Blackpool .


BOLTON .

PRESIDENT - James Eckersley , Ga te Street, Bolton .V ICE-PRESIDEN T z—Peter Rothwell, Arkwright Street, Bolton .TREASURERS z—Williams Deacon and Manchester and Sa lford Bank .SECRETARY z—George Begg, Spa Ro ad , Bolton .

BORDER COU N TIES.

PRESIDEN T z— J. B . Thwa ites , Southend Road, Penrith .

V ICE-PRESIDENT —J. U nderwood , Car lisle .TREASURER AN D SECRETARY —W. A . Graham, Cha rtered Accountant,

Lowthe r Street, Carlisle .

BRISTO I

I’RESI I IEN T z —C . E. Beavis , Ja cob Street, Bristol .V ICE-PRESIDENT :—( i. C . King, York Stree t, St. Paul’s , Bristo l.SECRETARY z—J. L . Selkirk , 1 18 Jacob S‘reet, Bristol .

DEVO N AN D CORN WALL .

PRESIDEN T z—W. Biscombe , 1 5 Green Street, Plymouth .V l t

‘

E-PRESI IJEN T z—W. Dubbin , 56 James Street, Devonport .SECRETARY z—J. Knight, Manor Street, Plymouth .

EASTERN COU N TIES.

PRESIDEN T z—E. J . Caley (A . J . C aley Son , N orwich .TREASURI-s — W. Riley (Morgan

’s Brewery CO . , N orwich .

SECRETARY z— E. Kenda l (A . J. Ca ley Son , Chapel Field ,N orwich .

EDI N BURGH .

l’RESIDEN T z—Wm. Ingliss (W. J. Jenkinson), 80 St. AndrewStreet, Leith .

V ICE-PRESIDENTS :—Dr . Inglis Cla rk (Dunc an , Flockhart 811 04 5 Canongate , Edinburgh ; and Ja s . Dunbar , 14 Maryfi eld ,

Edinburgh .

TREASURER z—J. T. Leighton (J . T. Leighton 2 0 Pica rdyPla ce , Edinburgh .

SECRETAs — G . A . Eadie , 57 York Place, Edinburgh .

MIN ERAL WATER MAN U FACTURERS ACCOU N TS.

GLASGOW.

PRESIDENT — James Horne , 2 85 South Yo rk Street, Gla sgow .VICE-PRESIDEN T z— Geo rge Brown , 44 Mordaunt Street, Gla sgow .SECRETARY z— R . Murray Dunlop , 136 Wellington Street, Gla sgow .

HAN TS, VVILTS, AN D DORSET.

PRESIDEN T z— Councillor B . Murtough , St . George ’s Square , Portsea .V ICE-PRESIDENT :— Sidney Munckton (South-Western M. W.W' harf Road , Bournemouth .

TREASURER :— J. M. Dowden (Dowden CO . , St . Paul’

s La ne ,Bournemouth .

SECRETARY — F. J . Cole, Wha rf Roa d Bournemouth .

ISLE OF MAN .

I’RESIDEN T z—Robert Quayle , The Bridge , Dougla s .V ICE-PRESIDENT :— Thoma s Moo re

,Tennis Ro a d , Dougla s .

SECRETARY — James Henry Ma rsden , St . Helena , nea r Dougla s .

JERSEY .

I’RES'

IDEN T z— C . Baker , Kensington Place , Jersey .V ICE-PRESIDENT - J. Smith , Ca nnon Street , Jersey .TREASURElt z— F. G . Piquet, H a lkeit Pla ce , Jersey .H O N . SECRETARY z— F. G . De Faye , David Place , Jersey .

KEN T A N D SUSSE! .

I’RESIDEN’

r z— P . W. J. Ma ckenzie , J.P . , Blenheim Square , Dover .V ICE-PRESIDENTS :— S. H . Brooke , Middle Street, Ha stings ; and

S. G . Philpott , High Street , Ramsga te .SECRETARY — D . T . J . Lyle , 91 King Street, Ma idstone .

LIVERPOOL .

PRESIDEN T z—James Hughes , 1 1 2 Fonthill Ro ad , Liverpool .V ICE-PRESIDEN Ts :— J. Marner Smythe , 62 Cla re Street, Liverpool ;

and J . Collins , 1 5 St . James ’ s Street , Liverpoo l .SECRETARIES z—Simon Jude West , 10 Cook Street, Liverpool.


LO N DON .

PRESIDEN T z—W. Adpa r Jones (Idris CO . , Pra tt Street ,Camden Town, London , N .W.

V ICE-PRESIDENTS —Ma rk Beaufoy , 87 South Lambeth Road , London ,S.W. ; E. S. Crick (Ba rrett CO . , 87 Wandsworth Road ,London , S.W. ; Clifton T. Hills (Hills , Chapman CO . ,V estry Road , Camberwell, London , S.E. ; W. H . Hughes (Pitt 8:N orrish , 28a Wharf Road , City Road , London , N .

SO I . IC1TOR :—W. Webb , Suffolk House , Lawrence Pountney H ill ,Ca nnon Street, London , E.C .

SECRETARIr z—W. Davenport , Ridler Place, Holland Street, London ,S.E.

MAN CHESTER.

PRESIDEN T z— Albert H orrobin , Thornley Street, Hollinwood , Ma nChester .

V It'

E- I’RESIDEe —Austin Craven , Stamford Street, Brooks Ba r ,Manchester .

TREASUREk z—T. E. Fletcher , St . Oswa ld Street , Rochda le Road ,

Manche ster .

SECRETAs — D . H adfi eld , James Street , V a rley Street, Manchester.

N ORTH -EAST LAN CASHIRE.

PRESIDEe —Scho les Rostron , 56 Artillery Street , Blac kburn .V ICE-PRESIDEN T z—S. Stocks , 2 39 Burnley Road, Accrington .TREASURER — J. T. Ramsbottom, 90 Dewhurst Street, Blackburn .SECRETARY : Samuel Livesey , 98a Fishergate , Preston .

N ORTH STAFFORD .

PRESIDEe —W. Baker , Ta rbat House , N ormacott, Longton; Sta ffs .V ICE-PRESIDEN T z—W. A . Cowlishaw , Gordon Lodge, Ba sford , Stoke

on -Trent .

H ON . TREASUREn z—J. Pennington , Church Street, Hanley .SECRETARY z—H . Chesworth, 3 Berkeley Street, Hanley .

7o MIN ERAL WATER MAN U FACTURERS’ ACCOUN TS.

SOUTH WALES AN D MON MOUTHSHIRE.

PRESIDEN T z—H . W. Hansard , Swansea .V ICE-PRESIDENT —J. A . Ba sker , Cardiff.H ON . TREASUREn z—T. E. Lewis, Gladstone Street, Cardiff.SECRETARY z—E. J . Lloyd , 2 Court Road, Ca rdiff.

WIGAN .

PRESIDEN T z—Richard Johnson , J.P. , Ince H a ll, Ince, Wigan .

V ICE-PRESIDENT —Ja s . N aylor, Lane Top , Chowbent, near ManChester .

SECRETARY z—Wm . McConnell, N ewsham Buildings, 19 King Street,Wigan .

YORKSHIRE.

PRESIDEN T z—R. W. Wright, Cumberland Street , York .

V ICE-PREsIDEN T z—A . Longbottom, Shady Lane , Driflield .

TREASUREk z—Edward Whitworth , St . Phil lips Street, Leeds .SECRETARY :—William Tooke, I 5 Cal ls, Leeds .

I N DE! .

Bottles and Boxes

Exchange

Cartmen ’s Delivery Book

Commission for returned Empties

C ash Sa les

Combined Books for Small BusinessesCustomers ’ Commission for returned Empties

General Cash Book

H op Bitters Bottles

Liability on

Introduction

Minera lWa ter Associa tions

N ominal Ledger

Petty Cash Book

Priva te Ledger

Purchases Day Book .

Ledger

Tria l Ba lance

2 7 ,

2 4 . 4o

7 2 I N DE! .

Rulings

Ba lance Sheet

Bottles a nd Boxes Ledger .

C a rtmen’

s Delivery Book

C ash Sa les Book

Genera l Ca sh Book

N omina l Ledger 32 - 39

Petty Ca sh

Priva te Ledger 4 2 - 5 1

Purcha ses Da y Book

Ledger

Sa les Book

Ledger

Stock Book

Trading Account . 44 - 45 , 53

Sa les Account

Book

Ledger

Tria l Ba lance

Stock Book

Trading Account ~44 : 53

Wages

CURTIS, GARDNER8: BO!WELL, LTDCompany Registration n uts Specialists.

H ea d Offices : 2 5 COLLEG E H ILL 6: 6 2 CAN N ON STREET,TELEPH O N E

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CLIEN TSH IP,

” LO N DON .5 °C .

A l s o B IRM I N G H AM, BRA DFORD, L I V ERPOOL, G LA S G OW, Sac .Agen ts in chie f Con tin en ta l Citie s .

A very la rge a nd va r ied Stock of Compa ny Books a nd Forms is kept by us .Complete sets of Compa ny Books , including Register a nd Account Books , insix different colours . All Forms a nd Registers sold

‘

by us a re prepa red forpra ctica l use. Their standa rd of usefulness a nd effi ciency is the outcome ofy ea rs of pra ctica l experience.

We a r e a lw a y s p le a s e d to r e nd e r a s s is ta n ce to o ur c lie n ts bys up p ly ing P r e ce d e n t s . c o un s e ls

’o p in io n a lwa y s a v a ila b le .

Tra ns fe r wo rk a nd S ec re ta ria l wo rk O f eve ry de s c rip tionunde rta ke n .

G OMP H N Y H‘

DVBR’

I‘

IS I N G fl SPBG IH LTY .

I N TERV IEWS fl N ‘D I N FORMAT IO N G RH T IS .

CURTIS , G ARDN ER BO! WELL, LTD.H EAD OFFICES :

2 5 G OLLEG E H ILL 8: 6 2 G AN N O N STREET, LO N DEgN ,

Telephone, Bank . Telegrams,“ Clientship,

”London .

G EE 6: C0 PUBLISH ERS.

B a n k B o o k k e e p in g a nd A c c o un t s .

(Meelboom) (2ndBa nk ruptcy . (Stevens) (2ndEdition)

Time Ta ble .Tru s t e e ’ s Es t a t e B o o k .

(Dicksee) each doz .Trustees , Liquida tors , andR e c e iv e r s , La w o i.

(Willson) (2nd EditioBook k eeping, Antiquity of. (H eaps)

Elementa ry . (Day)Elements of. (Streeter)Exercis es . (Dicksee)for Accounta nt Students . (Dicksee)

Compa ny Secreta ries . (Dicksee)Publishers . (Allen)Reta ilTra ders . (Find

Record Book .

(Findlay)Solicitors . (H odsoll)Technica l Clas ses a nd Schools .

(Cla rke)Principles of. (Carlill)

Brickma k ers ’ Accounts . (Fox)Builders

’Accounts . (Walbank) (2nd Edition)

Building Societies’ Accounts . (G rant-Smith)

Society Ta ble a nd Loa n Ca lcula tions .

(Johnson )

Cha rtered Accounta nts’Cha rges . (Pixley) (3rd

Edition)Compa nies Act , 1900. (Reid)

Duties of AuditorsunderCompa ny Secreta ry . (Fox) (4th Edition)

Winding-up Time Ta bleCompendium, Accounta nt

’

s . (Dawson)(2ndEdition)Co-opera tive Societies

’Accounts . (Sugden)

Cost Accounts (H awkins)of a n Engineer a nd Ironiounder.

(Best)Cotton Spinners

’Accounts . (Moss)

3 4 MOORG ATE ST LON DON , E.C.

N ET.

vi. editor ’ s preface. a speci a lity. it is ob vi ous, h owever, th at to ena ble the meces sa...

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