BUSINESS MANAGEMENT 



327 



YEARLY SUMMARY 



Explanation. This record should be filled in at the end 

 of each month so that at the end of the year or at the end 

 of any given number of months the total receipts and ex- 

 penditures can be determined by adding the total amounts 

 spent and received. This record is practically self-explan- 

 atory and is quite similar to the monthly statement. 



