[Now or Never by Oliver Optic]@TWC D-Link bookNow or Never CHAPTER IX 4/10
Now write 'To fifty copies of "Wayfarer," at sixty-seven cents, $33.50,' on the left-hand page, or debit side of the account." "I am not much of a writer," said Bobby, apologetically. "You will improve.
Now, each day you will credit the amount of sales on the right hand page, or credit side of the account; so, when you have sold out, the balance due your debit side will be the profit on the lot.
Do you understand it ?" Bobby thought a moment before he could see through it; but his brain was active, and he soon managed the idea. "Now you want a personal account;" and Mr.Bayard explained to him how to make this out. He then instructed him to enter on the debit side all he spent for travel, board, freight, and other charges.
The next was the "profit and loss" account, which was to show him the net profit of the business. Our hero, who had a decided taste for accounts, was very much pleased with this employment; and when the accounts were all opened, he regarded them with a great deal of satisfaction.
He longed to commence his operations, if it were only for the pleasure of making the entries in this book. "One thing I forgot," said he, as he seized the pen, and under the cash account entered, "To Cash from mother, $1.00." "Now I am all right, I believe." "I think you are.
<<Back Index Next>> D-Link book Top TWC mobile books
|