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 GOODYEAR’S COMMUNITY BUSINESS PRACTICE 
 
 
 THE GOODYKAR-MARSHALL PUBLISHING CO. 
 Publishers of Commercial Text Books, Blanks and Stationery 
 Cedar Rapids, Iowa. 
 
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TITLE 
 
 JOURNAL 
 
 EXPLANATION 
 
 Purchase Ledger 
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 General 
 
 Dr. 
 
 General 
 
 Cr. 
 
 Sales Ledger 
 Cr. 
 

 Date 
 
 Fol. 
 
 TITLE 
 
 JOURNAL 
 
 EXPLANATION 
 
 Purchase Ledger 
 Dr. 
 
 General 
 
 Dr. 
 
 General 
 
 Cr. 
 
 ! 
 
 Sales Ledger 
 Cr. 
 
JOURNAL 
 
 Date 
 
 Fol. 
 
 title EXPLANATION 
 
 Purchase Ledger 
 Dr. 
 
 General General Sales Ledger 
 
 Dr. Cr. Cr. 
 
 
 
 
 
 
JOURNAL 
 
 Date 
 
 Fol. 
 
 TITLE 
 
 EXPLANATION 
 
 Purchase Ledger 
 
 General 
 
 General 
 
 Dr. 
 
 Dr. 
 
 Cr. 
 
 Sales Ledger 
 Cr. 
 
JOURNAL 
 
 Date Fol. 
 
 TITLE 
 
 EXPLANATION 
 
 Purchase Ledger 
 Dr. 
 
 General 
 
 Dr. 
 
 General 
 
 Cr. 
 
 Sales Ledger 
 Cr. 
 
JOURNAL 
 
 
 
 
 
 
 Purchase Ledger 
 
 General 
 
 General 
 
 Date 
 
 Fol. 
 
 TITLE 
 
 
 EXPLANATION 
 
 Dr. 
 
 Dr. 
 
 Cr. 
 
 Sales Ledger 
 
 Cr. 
 
JOURNAL 
 
 
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 Purchase Ledger 
 
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 General 
 
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 TITLE 
 
 EXPLANATION 
 
 I)r. 
 
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 Sales Ledger 
 
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Pol. 
 
 TITLE 
 
 JOURNAL 
 
 EXPLANATION 
 
 Purchase Ledger 
 
 General 
 
 General 
 
 Sales Ledger 
 
 Dr. 
 
 Dr. 
 
 Cr. 
 
 Cr. 
 
 
 
CASH PAID 
 
 Date Fol . , DEBIT TITLE 
 
 EXPLANATION Oeu^Ledger Purchase Ledger 
 
 Expense 
 
 Dr. 
 
 Mdse. Int. & Dis. 
 
 Dr. Cr. 
 
CASH RECEIVED 
 
 Date 
 
 Fol. CREDIT TITLE 
 
 EXPLANATION 
 
 Gen. Ledger Sales Ledger 
 
 Cr. Cr. 
 
 Mdse. Int. & Dis. 
 
 Cr. Dr. 
 
CASH PAID 
 
 ----- 
 
 Date Fof. DEBIT I 1I'LE 
 
 EXPLANATION 
 
 Gen. Ledger 
 Dr. 
 
 Purchase Ledger 
 Dr. 
 
 Expense 
 
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 Mdse 
 
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CASH RECEIVED 
 
 Date 
 
 Fol. CREDIT TITLE 
 
 EXPLANATION 
 
 Gen. Ledger Sales Ledger 
 
 Cr. Cr. 
 
 Mdse. 
 
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CASH PAID 
 
 Date 
 
 DEBIT TITLE 
 
 EXPLANATION 
 
 
 Gen. Ledger 
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 Purchase Ledger 
 Dr. 
 
 Expense 
 
 Dr. 
 
 Mdse. 
 
 Dr. 
 
 Int. & Dis. 
 
 Cr. 
 
CASH RECEIVED 
 
 CREDIT TITLE 
 
 EXPLANATION 
 
 Gen. Ledger Sales Ledger 
 
 Cr. Or. 
 
 Mdse. 
 
 Cr. 
 
CASH PAID 
 
 Date Fol. 
 
 DER1T TITLE 
 
 EXPLANATION 
 
 (len. Ledger 
 Dr. 
 
 Purchase Ledger 
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 Expense 
 
 Dr. 
 
 Mdse. 
 
 Dr. 
 
 Int. & 
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 Dis. 
 
CASH RECEIVED 
 
 Date Fol. 
 
 CREDIT TITLE 
 
 EXPLANATION 
 
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 Purchase and Sales Journals 
 
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 Publishers of Commercial Text Books. Blanks and Stationery 
 . Cedar Rapids, Iowa. 
 
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 Trial Balances, Notes, and Statements 
 
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 GOODYEAR S COMMUNITY BUSINESS PRACTICE 
 
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 E Use first open folio of Note Ruling for Notes Receivable, 
 
 n Use second open Folio of Note Ruling for Notes Payable. 
 
 □ Use Journal Ruling for Balance Sheets and Statements. 
 
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 THE GOODYEAR-MARSHALL PUBLISHING CO. 
 Publishers of Commercial Text Books, Blanks and Stationery 
 Cedar Rapids. Iowa. 
 
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 GOODYEAR’S COMMUNITY BUSINESS PRACTICE 
 
 Give each account one-half page and forward when necessary. 
 
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 Publishers of Commercial Text Boohs, Blanks and Stationery 
 Cedar Rapids. Iowa. 
 
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