Bulletin of the Bureau of Business Research, Harvard University, Volumes 11-25Harvard University Press, 1918 - Business education |
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Results 1-5 of 66
Page 7
... . RETURNS AND ALLOWANCES . Debits : Merchandise returned by customers . Allowances to customers on merchandise not re- turned . A " return " is a physical return of merchandise 7 MERCHANDISE STATEMENT GROSS SALES RETURNS AND ALLOWANCES ...
... . RETURNS AND ALLOWANCES . Debits : Merchandise returned by customers . Allowances to customers on merchandise not re- turned . A " return " is a physical return of merchandise 7 MERCHANDISE STATEMENT GROSS SALES RETURNS AND ALLOWANCES ...
Page 8
... Debits : Merchandise purchased at billed cost . Credits : Returns and allowances on purchases of mer- chandise received from wholesaler or manu- facturer . Merchandise purchased is debited to this account , at the billed price , as soon ...
... Debits : Merchandise purchased at billed cost . Credits : Returns and allowances on purchases of mer- chandise received from wholesaler or manu- facturer . Merchandise purchased is debited to this account , at the billed price , as soon ...
Page 9
Materials and supplies purchased for the workshop are debited to Workshop ( Item 35 ) , not to Item 5 . 6. INWARD FREIGHT AND CARTAGE . Debits : Freight , express , and cartage or drayage on in- coming merchandise . Expense of unloading ...
Materials and supplies purchased for the workshop are debited to Workshop ( Item 35 ) , not to Item 5 . 6. INWARD FREIGHT AND CARTAGE . Debits : Freight , express , and cartage or drayage on in- coming merchandise . Expense of unloading ...
Page 12
... debited as expense is credited to the proprietor's or partner's salary account directly . A simple method of keeping these records is to open an account for Proprietor's Salary . This account , Proprietor's Salary , is credited with the ...
... debited as expense is credited to the proprietor's or partner's salary account directly . A simple method of keeping these records is to open an account for Proprietor's Salary . This account , Proprietor's Salary , is credited with the ...
Page 13
... Debits : Wages of regular salesforce . Wages of " extra " salesforce . Commissions or bonuses to salesforce . Part of salary of proprietor , partner , or manager proportionate to time spent in selling . 14. OTHER SELLING EXPENSE ...
... Debits : Wages of regular salesforce . Wages of " extra " salesforce . Commissions or bonuses to salesforce . Part of salary of proprietor , partner , or manager proportionate to time spent in selling . 14. OTHER SELLING EXPENSE ...
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Common terms and phrases
accounts and notes Accounts for Retail Accounts Payable Accounts Receivable amount bad debts Billed Cost bulletin BUREAU OF BUSINESS Buying and Management Cambridge Station cash discounts taken Charges and Upkeep common figure Cost of Merchandise current assets current liabilities customers Daily Record Sheet debited Delivery Expense Depreciation of Store entered in Column entry Excess Profits Taxes Expenses in Retail gross profit Harvard System HARVARD UNIVERSITY Interest and Rentals Interest on Capital Inventory of Merchandise Losses from Bad Management Expense merchandise sold Miscellaneous Expense Monthly Record Sheet net sales Office Salaries Office Supplies Operating Accounts Operating Expenses Price 50 cents Profit and Loss proprietor Purchases of Merchandise rate of stock-turn rent Rentals Earned Repairing and Engraving retail drug stores retail grocery stores salesmen Shanghai Store Equipment Stores in 1919 Sundry Revenue total expense total interest trade volume of sales Wages of Salesforce wholesale grocers Wholesale Grocery Business Yearly Record Sheet
Popular passages
Page 7 - ... carting, installation, use, operation, exhibition, display, or repairing of any such press or presses, . . . and especially from using any force, threats, command, direction, or even persuasion with the object or having the effect of causing any person or persons to decline employment, cease employment, or not seek employment, or to refrain from work or cease working under any person, firm, or corporation being a purchaser or prospective purchaser of any printing press or presses from complainant,...
Page 13 - When the men go into the mine in the morning they shall be entitled to two hours' pay, whether or not the mine works the full two hours. But after the first two hours the men shall be paid for every hour thereafter by the hour, for each hour's work or fractional part thereof. If for any reason the regular...
Page 14 - Provincial organizations, to secure legislation in the interests of the working masses. ["]The establishment of National and International Trade Unions, based upon a strict recognition of the autonomy of each trade, and the promotion and advancement of such bodies.
Page 40 - The test of deductibility in the case of compensation payments is whether they are reasonable and are in fact payments purely for services.
Page 7 - ... we, therefore, in consideration thereof, and of the particular matters in said bill set forth, do strictly command you, the said...
Page 7 - ... contracts made by complainant respecting the sale, transportation, delivery, or installation of any such press or presses, by causing or threatening to cause loss, damage, trouble, or inconvenience to any person, firm, or corporation concerned in the purchase, transportation, carting, installation...
Page 5 - First. To unite in one organization, regardless of creed, color or nationality, all workmen eligible for membership, employed in and around coal mines, coal washers, and coke ovens on the American Continent.
Page 13 - Regarding drivers, they shall take their mules to and from the stables, and the time required in so doing shall not include any part of the day's labor, their work beginning when they reach the change at which they receive empty cars...
Page 17 - ... while this agreement is in force. All questions of wages or conditions of labor, which cannot be mutually agreed upon shall be submitted to a board of conciliation and arbitration.