BUSINESS PRACTICE AND ACCOUNTS FOE COOPERATIVE STORES. 
35 
Form 20.— GENERAL LEDGER. 
CAPITAL STOCK. 
(1) 
1915 
1915 
Dec. 
31 
Balance 
15, 350 
00 
Jan. 
1 
Balance 
9,950 
00 
Dec. 
31 
Cash 
26 
2,050 
00 
31 
Stock Notes 
27 
3,350 00 
1916 
1 
Jan. 
1 
Balance 
15, 350 00 
CASH. 
MERCHANDISE SALES. 
ACCOUNTS RECEIVABLE. 
(2) 
1915 
1915 
Jan. 
1 
Balance 
2, 580,00 
Dec. 
31 
Payments 
27 
85,818 00 
Dec. 
31 
Receipts 
26 
86, 628 00 
i 
31 
Balance 
3,390J00 
1916 
1 j 
Jan. 
1 
Balance 
3,390 00 
(3) 
1915 
1915 
Jan. 
31 
Ret. & Allow. 
26 
6 
00 
Jan. 
31 
Sold on ace. 
26 
2,600 00 
Dec. 
31 
it it 
26 
30 
00 
Dec. 
31 
Cash Sales 
26 
34,900 00 
31 
" 
27 
90 
00 
Feb. 
to 
Dec. Sold on ace. 
27 
38,630 00 
Feb. 
to 
Dec. Ret. & Allow. 
27 
74100 ! 
| 
Dec. 
31 
To Trading Ace. 
27 
75,930 00 
1 i 
1 
(4) 
1915 
1915 
Jan. 
1 
Balance 
6,885 
00 
Jan. 
Dec. 
Feb. 
31 
Ret. & Allow. 
26 
6 
00 
31 
Sold on ace. 
26 
2,600 
00 
31 
Cash 
26 
35,475 
00 
Feb. 
to 
Dec. Sold on ace. 
27 
38,630 
00 
to 
Dec. Ret. & Allow. 
27 
74 
00 
Jan. 
to 
Dec. Bills Rec. 
27 
5,060 
00 
Dec. 
31 
Balance 

7,500 
00 
1916 
Jan. 
1 
Balance 
7, 500 00 
1 
BILLS RECEIVABLE. 
(5) 
1915 
1915 
Jan. 
1 
Balance 
1, 80000 
5,06(JoO 
Dec. 
31 
Cash 
26 
4,560 
00 
Jan. 
to 
Dec. on ace. 
27 
31 
Balance 
2,300 
00 
1916 
j 
Jan. 
1 
Balance 
2, 300 00 
