: Page. 
Eas Mer chal OSCR Sal Osmeaey ie Sor sence utes « mets es oo a oe ee 24 
RG Se DISCouMiMeCCL Cd =. te rosaries) en ee 24 
EXPENSE ACCOUNTS. 
) L. Raw Material: 
> WeieAbibters ate Ure aseden eee es ee ee 24 
B eos Scum Valli burenasess.0 oe eee See SS i 25 
foe Wnudcrpayments and Overpayments .222 ot). 82. he SESS. ee 25 
2 utomobulewbruck Operations... 2.02.25 tei ese 26 
ioe Repairs Ons utomobrelruckss 222s Feil Oe SPO LS 26 
iiGe Depreciatzon-on Automobile Trucks— 22222. 12-2. ee oe ae 26 
M. Operating Expense: 
UE TES IGG OKO E A Se eet See es Sn Ree cee cS wn er ee ee 27 
Mi zrrowe4nandehvebicerationm =< 7) eee eis EL fo ee lee 27 
M 3. Manuiacturing Supovlies. -.....-..-- Ses eC Rt SS er es 27 
INE Glas AE eo SUMSRONO oa 24 2 ON Beira eae Benes tees Oe ere som far Ue § SP sme re erp 27 
MeoerMopreciation omeblantiws asiact a. ae ete eee ee ae Sl 28 
2 ME Onehogltvep neemente 4s aL a wee et ee re ee 28 
3 N. Administration and Selling: 
Ne resErxresst Preleliteand Drayace snes se. tee pee orto. os ue eee 28 
iNeZestelephone, Pelepraph and- Postage. :2< ~ =... 2ee. 2s ee oS. 29 
Ngee Othices Salaries salem. Sk ee ee A ee 29 
ING Les ON Coup PIlCSeees Pik oe Moe oo ek Begin aha ce Sndeaeeeen a Sees 29 
IN KO axese essen eee Sk Ee es Baek ay ene pie eee aeons 29 
INE-GRS* GIST RaW ACCS A Se ede gS eae REO an tre Pops fate tart BS ah ce ng Oe PS 29 
ING (olin terest inc aS Bee ee ee cp ee eee care ip er 30 
NE Oa bossizomsbadsACeQuints cic. 3 4 < oc eee ee anes es 30 
ING Ora Miscellaneous lux pense... as 2 oe 5 ig en ye ee ye a 30 
O. Purchases: 
Oxiraiferchandise urchasest 2 2. 522 aes Ue ee es ee a 30 
P. Appropriation Accounts: 
ale sDividendeAppropiauions... sss. 20-02 Se. 26 25.2 ee 31 
Pe Cinkin ound: Appropriations i) 22.922 “282. ee eee ne. ole 
<4 ASSETS. 
A. CURRENT ASSETS. 
CasH ON Hanp (A1). 
| 
ie DEBIT. | CREDIT. 
1. With the total of undeposited checks | 1. With the total of undeposited checks 
and cash as shown by Balance | and cash at the beginning of the 
Sheet at the time of opening the period. 
books. 
2. With the total of undeposited checks 
‘e and cash at the close of the period. 
| In order that a complete Trial Balance may be taken from the Ledger, without 
CLASSIFICATION OF LEDGER ACCOUNTS FOR CREAMERIES. D 
~ K. Miscellaneous Income: 
consideration of unposted items in any book of original entry, it is desirable that a 
Cash on Hand account be opened and maintained in the Ledger. Into this account 
is posted the amount of actual cash in the office at the time of opening the books and 
at the close of each accounting period. At the beginning of the following period, this 
