813. 



KXM.AXATIOX oy Tin: LKDGER, 

 SALES. 



741 



816. In order to present to the firm, in a compact form, a statement of 

 the monthly sales, in such a way that the sales for one month or year may 

 be compared with the sales of another, the above form is recommended. 

 This form is continued in length for the twelve months of the year, and in 

 widtli for as many years as there can be money columns ma^e on the 

 page ; or if begun on the left hand page of the book, it may be extended 

 across both pages. When this statement is made, the total sales (cash and 

 on account) are, at the end of each month, here recorded. A statement of 

 the firm's Expenses may be made in the same manner; but this requ. 

 more labour, as it necessitates the making, first, of an itemized statement 

 of the ex 



MT. PROPORTION OF GAINS TO SALES. 



HIS. Ti .ing is a statement easily made, and proves one of great 



important- :md ^n i>fa--t ion to the business man ; since he ran theivfrom 

 ith another, the proportion of the ^ro- and of the 

 . This statement is ma le only at the end of the \ 

 BO rlo>ed. The proportion of t '. 



th.-n found U M Idiog two ciphers t.) tin- gain on M' rcha\ i divid- 



thUamotint by the total " mliaesale* fr f! >/> // which in this 



Follows : 3.043.18 78 i 1 



(See ">s7 and amount in >:nall figures under .V.in The p 



net > IP M found by addii -ijihers to tl 



found on th" Lo \' <!ain account) and dividing that am. Mint bj 



r, which in this e< is as full, , 

 Mt. ,'Sue i amount Ott 



