LIBRARY
OF THE
UNIVERSITY OF CALIFORNIA.
Class
NEWSPAPER ACCOUNTS
NEWSPAPER ACCOUNTS
BEING A PRACTICAL TREATISE ON THE BOOKS
AND ACCOUNTS IN USE IN
LARGE AND SMALL NEWSPAPER OFFICES
TOGETHER WITH
A SPECIMEN SET OF BOOKS
containing entries representing a Half-year's Transactions
BENJAMIN T. NORTON. F.C.A.
|l
GEORGE T. FEASEY, A.C.A.
(of the Firm of PRATT & NORTON, 9 Old Jewry Chambers, London)
LONDON :
GEE & CO., PRINTERS AND PUBLISHERS, 34 MOORGATE STREET, E.G.
1895
PBEFACE
THE present work is intended as a medium of reference to
practising Accountants in respect of points in connection with
the books and accounts of newspapers which require technical
treatment, and also as a guide to newspaper managers and others
who may be responsible for the arrangement and carrying out of an
accurate system of accounts. The latter class have not always the
opportunity of availing themselves of professional aid in the opening
and keeping of their books, and may therefore find that the forms
and explanations herein given are of assistance to them in their
labours, whilst the accountancy profession, as is well known, is always
ready to welcome any such additions to the common knowledge as
are the result of careful study upon the part of individual members,
who may have had special opportunities for becoming well acquainted
with the subject in question. As, therefore, the authors have had
occasion to devote considerable time to the matter of Newspaper
Accounts generally, they venture to hope that their experience and
opinions as now set forth will prove of some value to their readers.
Although books similar to this in name and object have been
previously published, it appeared to the authors that there was room
for dealing with the features peculiar to the financial records of
newspapers in more detail than had hitherto been attempted.
They trust, therefore, that this work will be regarded as a useful
extension of existing treatises.
The thanks of the authors are due, and are heartily given, to
various clients and friends in the newspaper world who have afforded
them technical information and assistance, more especially to one
manager in particular, who has devoted the whole of his business
life to the obtaining of such an acquaintance with the subject as
few others perhaps possess, and whose help has, therefore, been
especially valuable.
9 OLD JEWKY CHAMBERS, LONDON,
16th April 1895,
211717
CONTENTS
PAGE
CHAPTER I. INTRODUCTORY ... ... ... 1
CHAPTER II. BOOKS RELATING TO SALES :
1. Order Book ... ... 6
2. Day Book ... ... ... 7
3. Returns Book... ... ... 7
4. Ledger ... ... ... 8
5. Cash Sales Book ... ... 9
6. Back Numbers Sales Book ... 9
7. Subscription Order Book ... 10
8. Subscription Ledger ... ... 10
9. Sundries Day Book ... ... 11
10. Sundries Ledger ... 12
1J. Distribution Register... ... 12
12. Stock Register ... ... ]3
CHAPTER III. BOOKS RELATING TO ADVERTISEMENTS :
1. Order Book ... ... ... 14
2. Day Book ... ... ... 15
3. Ledger ... ... ... 15
CHAPTER IV. BOOKS RELATING TO CONTRIBUTIONS :
1. Register ... ... ... 17
2. Ledger ... ... ... 18
CHAPTER V. BOOKS RELATING TO PURCHASES AND
EXPENSES :
1. Invoice Book ... ... ... 20
2. Invoice Ledger ... ... 21
3. Paper Book ... ... ... 21
CHAPTER VI. BOOKS RELATING TO CASH :
1. Cash Received Book ... ... 23
2. Cash Book ... ... ... 24
3. Salaries and Wages Book ... 24
4. Petty Cash Book ... ... 25
5. Postage Book ... 26
Vlll. CONTENTS.
PAGE
CHAPTER VII. PRIVATE BOOKS:
1. General Ledger ... ... 27
2. Private Ledger ... ... 37
CHAPTER VIII. DEPARTMENTAL CHECKS UPON THE BOOK-
KEEPING :
1. General ... ... ... 41
2. Sales ... ... ... ... 42
3. Advertisements ... ... 43
4. Contributions... ... ... 44
5. Purchases and Expenses ... 44
6. Cash ... 45
CHAPTER IX. ADAPTATION OF THE SYSTEM TO PAPERS
OF SMALL CIRCULATION ... ... 47
CHAPTER X. ADAPTATION OF THE SYSTEM TO EVENING
PAPERS ... ... ... ... 51
CHAPTER XI. ADAPTATION OF THE SYSTEM TO WEEKLY
PAPERS ... ... ... ... 54
APPENDIX A. SPECIMEN SET OF BOOKS CONTAINING
ENTRIES REPRESENTING TRANSACTIONS
FOR THE HALF-YEAR ENDING 30 JUNE 1895 57
APPENDIX B. SPECIAL RULINGS OF BOOKS FOR PAPERS
OF SMALL CIRCULATION ... ... 191
APPENDIX C. SPECIAL RULINGS OF BOOKS FOR EVENING
PAPERS ... ... ... 205
APPENDIX D. SPECIAL RULINGS OF BOOKS FOR WEEKLY
PAPERS ... ... ... ... 221
INDEX 225
NEWSPAPER ACCOUNTS.
CHAPTEE I.
INTRODUCTORY.
^PHE production and distribution of newspapers involves con-
siderably more work in the bookkeeping department than is
the case with most other businesses, and it is therefore very
necessary to adopt such a system as will combine the minimum of
labour with the maximum of accuracy and safety. The need of
correct and complete records increases in proportion with the
volume of work, although some offices do not recognise this truth,
but appear to think that the multitudinous nature of the accounts
furnishes a reason for abridging the entries as much as possible.
After perusal, however, of the detailed set of accounts about to be
explained, it is believed the fact will be apparent that the true
economy of the matter consists in the employment of such a method
as will reduce the risk of errors and losses to the smallest limits,
even at the cost of considerable expenditure of clerical labour.
Although the arrangement of the Chapters divides the subject into
sections as between morning and evening papers and weeklies, the
book is intended to be read as a whole, and it must therefore not be
supposed that the Chapters headed "Evening Papers" and "Weekly
Papers " respectively contain all the matter applicable to those
departments. Subject, on the contrary, to the qualifications
appearing in Chapters X. and XI., the other Chapters apply
equally to all classes of papers, as also indeed to the publication of
monthly periodicals, which however do not come strictly under the
head of newspapers, and are therefore not dealt with in these pages.
In order to keep the matter within practical limits, and to make
clearer the points desired to be emphasised, detailed reference to
subjects not peculiar to newspapers but common to all commercial
concerns has been as far as possible omitted. It was thought
unnecessary, for instance, to introduce a Bill Book in the specimen
2 NEWSPAPER ACCOUNTS.
set of transactions appearing in Appendix A, the drawing or
acceptance of bills being probably the exception rather than the
rule.
With reference to the departmental checks and tests set out in
Chapter VIII., it may be mentioned that an opinion is sometimes
expressed to the effect that it is injudicious to lay bare various
methods of fraud on the ground that it may serve to educate
intending defaulters. The contrary is, however, submitted to be the
fact ; and it is held that every publicity should be given to such
cases as occur from time to time, so as to deter employes from
commencing any irregular practices.
In the set of entries representing a half-year's trading, which is
given in Appendix A, it is sought to carry the reader through
the whole of the transactions, from the editorial and printing depart-
ments to the collection and disposal of the cash in the counting-
house, and afterwards to the preparation of the Trading Account
and Balance Sheet. The accounts are given, it is hoped, in suffi-
cient fulness to allow of ready comprehension, but it will of course be
understood that they are in miniature as contrasted with the actual
records of the leading daily papers. With regard to the classification
of the items of cost and expense in the Invoice Book, Petty Cash
Book, and Trading Account, it may be explained that the prin-
cipal consideration is not so much to arrange the expenditure under
several divisions of equal amount as to shew separately such out-
goings as more particularly require constant care, in order to secure
their being kept within due limits. The tendency of all kinds of
expenses to increase is proverbial ; and a method which will record
the details fully, and at the same time afford an easy means of
classifying and comparing the totals, is the principal step towards
obviating such an undesirable result. The specimen rulings which
are given, being in accordance with books which are in actual use in
newspaper offices, may be accepted as practical and suitable for
general application ; and not merely as something which it is thought
would probably prove workable when applied to real transactions.
At the same time in various small particulars the system has been,
it is hoped, improved, as compared with that in vogue in any
particular office, in order to make it represent as far as possible a
complete model set of accounts. Amid the pressure of business at the
present day many newspaper managers, while recognising the
NEWSPAPER ACCOUNTS. 3
necessity of having suitable books of account, are not very careful
to see that the system is completely carried through, e.g., that all
the quantities and amounts, c., for which the system provides a
check, as between one book and another, or one column and another,
are duly totalled and agreed. Subject then to the foregoing
qualification, which applies only to a very small portion of the
detail, the forms submitted are those which experience has fully
approved.
In order that the specimen rulings may be quite clear, printed
headings are given with all the forms. It will be understood,
however, that in practice it is not necessary to have same for the
whole of the books, but only in cases where, in their absence,
the entries would be likely to get confused. Care has been
taken to accurately proportion the various items, in order that the
perusal of the figures may be of assistance to readers who have
had no practical acquaintance with newspaper work. As many
single amounts are set out as were thought necessary to make the
matter clear, the remainder being bulked in each book under the
title of " sundry persons " ; and it is hopad that the due medium has
been observed between, on the one hand, insufficiency of particulars,
and, on the other hand, the superfluity of detail which is likely to
cause confusion in the mind of the reader.
It will be understood with regard to the Day Books, Ledgers,
&c., dealing with both sales and advertisements, that, although single
books are quoted, it is customary in large offices to employ a
number of each kind of book in order to divide the clerical work.
Such division, for example, in the case of the Ledgers, is made
with regard to either an alphabetical arrangement or classifica-
tion of districts, &c. The extent to which the books are in this
way multiplied is of course immaterial, so long as there is a system
in force which will admit of the accounts being balanced with the
minimum of labour. The present object is to formulate a proper
system and to describe the books which are essential to it, after
which the details can readily be altered to meet the circumstances
of individual cases.
Only those who have had long experience are fully aware of
the immense waste of effort which often takes place when an
accurate balance of books cannot be obtained, and when in con-
sequence of there being no way of localising the error to any
4 NEWSPAPER ACCOUNTS.
particular department, the whole of the books have to be re-
checked to discover the discrepancy. It is a matter of common
remark in such cases that the item so eagerly sought appears
only at the last moment, and although perhaps this conclusion
would not be fully verified were statistics on the point forthcoming,
delays and difficulties occur sufficiently often to cause any scheme
to be welcomed, which provides for balancing books in sections. It
may, therefore, be here explained that the present set of accounts
is so arranged as to admit of such special balancing to a con-
siderable extent. At the same time, it is well to say that the plan
may be easily modified, as is afterwards explained, for adaptation
to cases where elaborate books are not required.
Beyond the question of facility in balancing, however, there is
the further important consideration that the division of books into
sections very much reduces the risk of embezzlement on the part of
employes. This will be more fully seen from the explanations in
connection with Departmental Checks (see Chapter VIII).
The books recommended for use in the larger offices, arid
the arrangement of same for agreement and balancing, are as
follows :
SALES.
1. Order Book.
2 Day Book g periodically with Sales
si-Returns Book. Ledger AcCOUnt in General
4.-Ledger.
5. Cash Sales Book. \
_ _ _ ! Agreed periodically with Cash
6. Back Numbers Sales n
Received Book.
Book.
7. Subscription Order
Book.
8. Subscription Ledger.
Agreed periodically with Sub-
scription Ledger Account in
General Ledger.
9.-Sundries Day Book I Agreed periodically with Sundries
10.- do. Ledger. Ledger Account in General
Ledger.
1 Arranged for collecting and
periodically agreeing quantities
12. Stock Register. f and results from all the fore-
going books.
NEWSPAPER ACCOUNTS.
A D VER TISEMENTS.
13. Order Book. \ Agreed periodically with Adver-
14. Day Book. tisement Ledger Account in
15. Ledger. ) the General Ledger.
CONTRIBUTIONS.
16 Register. ) A S reed periodically with Con-
17* Ledger. tributors' Ledger Account
in the General Ledger.
PURCHASES AND EXPENSES.
18. Invoice Book. ) Agreed with Invoice Ledger Ac-
19. do. Ledger. j count in General Ledger.
f Agreed with Paper Account in
20. Paper Book.
I General Ledger.
CASH BOOKS AND PRIVATE LEDGERS.
21. Cash Received Book.
22. Cash Book.
23. Salaries and Wages
These form the private set of
Book. i Accounts, and are balanced and
24. Petty Cash Book.
25. Postage Book.
26. General Ledger.
27. Private Ledger.
agreed apart from all the other
books.
CHAPTER II.
BOOKS RELATING TO SALES.
1. SALES ORDER BOOK.
r PHIS book is ruled for a month on an opening. There are the
A full number of 31 columns so as to allow of the headings being
printed throughout the book ; and for other reasons, also, it is con-
venient to have a blank column at the end of each week. Against
every customer's name is placed daily in the proper column the
number of copies which are to be forwarded, and upon publication
of the paper the quantities are ticked off in the book as the copies
are despatched. At the end of the month each line is cast laterally,
and the total inserted in the total column. The entries are then
checked with the Sales Day Book, and the two books are folioed
against each other.
In the rush and bustle of the publication office, the Order
Book is not written up as deliberately as would be the case in some
offices, and in order to shorten the labour slightly, the figures
which repeat are not actually written in each column day after day.
A blank in this case indicates a repeat, figures being inserted only
where a change in quantity occurs.
The gross quantity of each day's sale is carried into the Dis-
tribution Register, as will be seen by following the entries.
Where it is the rule to render accounts to the newsagents
weekly, it is necessary to total this book weekly instead of monthly,
but if a total column and a folio column be introduced after each
six days the book may be made to take four weeks on an opening,
or the blank column in the present ruling at the end of each week
may be utilised for the purpose. With weekly papers rendering
monthly accounts to newsagents, the total and folio columns have
to be inserted after each five detail columns.
NEWSPAPER ACCOUNTS.
Only one month's entries are given in the Order Book, as
doubtless these will suffice to show the working of this department,
and the figures of the remaining months are not necessary for
present purposes.
2. SALES DAY BOOK AND RETUBNS BOOK.
This book is written up from the Sales Order Book, and is
so arranged that the work may be done daily if thought desirable.
One advantage of such a course is that a duplicate record is
obtained, which may prove very useful in the case, for instance, of
a fire taking place, and the Order Book being consumed. In such
an event the Day Book, if kept in a separate part of the building,
may very likely be preserved, and thus be the means of avoiding the
loss of, possibly, a whole month's entries of sales. Columns are
provided for entering from the Order Book the daily deliveries,
and the total of copies for each week or month. This total is
converted into quires (twenty-six copies equal one quire), and the
money value carried out into the amount column, which is then
ready for posting to the Newsagents' Accounts in the Sales
Ledger. Apart from the question of duplicate record just
mentioned, the daily figures are usually entered in detail in the
Day Book for convenience of posting the necessary particulars into
the Ledger, as will be presently seen.
If the entries are folioed against the Sales Order Book in the
column provided for that purpose, the risk of items being omitted is
minimised ; and the total of the copies column should agree with
the corresponding column in the Order Book, when both are
completed. The accuracy of the entries in the quires column can
also be tested by comparing the total with the total of the copies
column, but the correctness of the amount column cannot be proved
in total in the same way, as the price to newsagents is not in all
cases uniform.
Before transferring to the General Ledger the total sales at
the end of each month, it is necessary to deduct the amount of
copies returned, the record of which may be made either in a
separate book or in a section of the Day Book devoted to the
purpose. In most cases it is preferable for a separate book to be
O HEW8PAPEH ACCOUNTS.
used, but, as the ruling is almost identical, the two may be combined
if desired. The entries of returns do not need detailed explanation.
Each item is, of course, posted to the credit of the agent forwarding
the returns ; the book is totalled at the same periods as the Day
Book, and the amount deducted from the gross sales. The net
value of sales thus obtained is then transferred into the Sales
Ledger Account in the General Ledger. The word
" transferred," it may be explained, is here used for the reason
that, as will be noted hereafter, the entry made in the General
Ledger from this and the other subsidiary books is not a " posting "
in the strict technical sense.
It may, perhaps, be thought that the totalling and agreement
of quantities, as between the Order Book and the Day Book,
are somewhat in excess of practical requirements; but it is con-
sidered best to show same in every possible way, leaving it to be
determined in application to circumstances as to how much (if any)
of the work may safely be dispensed with.
3. SALES LEDGER.
This Ledger is ruled with more space for particulars on
the debit than on the credit side, and there are columns for
quantities as well as amounts. This special ruling is, however,
needed only in cases where it is considered preferable to post in the
Ledger the full particulars shown in the Day Book. These are
required for the purpose of rendering statements to the newsagents,
but the requirements of each office determine whether, on the whole,
it is best for the Ledger to contain the details, or for same to be
obtained from the Day Book when statements are being prepared.
In the latter case, of course, the ruling would be that of an ordinary
Ledger, and the entries would be simply "To Goods," "By
Eeturns," &c. The more elaborate ruling is retained here, as it
is submitted that if the trouble is taken of recording the quantities
in respect of each payment received from the agent, in addition to
the quantities of Sales and Keturns, the quantities columns can be
balanced as well as the amount columns, and the former will then
act in most cases as a check upon the latter, the price being usually
the same throughout each individual account. This check is some-
NEWSPAPER ACCOUNTS.
times very useful in discovering, or (which is better) preventing,
errors in the money columns in the way of settlements, balances, &c.
The balancing of this Ledger is dealt with under the head of
Sales Ledger Account in the General Ledger.
4. CASH SALES BOOK.
This book contains all Keady Money or Cash Sales of the
current issue of the paper. It is customary to hand over the counter
to trade customers copies of the day's issue in exchange for previous
issues, and accordingly, in the ruling of the Cash Sales Book, a
separate column is provided for quantities ''changed." Next to
this is a column recording quantities sold for which cash is received,
and following is the amount column containing the cash value of
the quantities in the " sold " column.
The three columns are totalled daily, the totals of the two
quantities columns being carried to the Distribution Register,
and the money total extended into the outer column, it being at the
same time folioed against the corresponding entry in the Cash
Received Book. The "Daily Totals " column is added up to
obtain the monthly total, which is transferred to the Cash Sales
Account in the General Ledger.
For the purposes of some of the daily papsrs, more especially
the evening papers, it is necessary to keep, in addition to the Cash
Sales Book, a Cart Book and Street Sales Book. Forms
for these are given subsequently (see Chapter X).
6. BACK NUMBERS SALES BOOK.
This book is used for recording the sale of all copies other than
of the current issue, and provides a space for the serial number of
each copy sold, together with the price and amount. It is totalled
monthly, the total of the quantities being transferred to the Stock
Register. The total of the amount column is daily extended into the
outer column and folioed against the entry in the Cash Received
Book in the same way as the Cash Sales. The total at the end of
10 NEWSPAPER ACCOUNTS.
each month is transferred to the Back Numbers Sales Account
in the General Ledger.
The money value resulting from the sale of back numbers is
comparatively small, and it may not be thought worth while to keep
a separate account of same, except for the reason that it facilitates
the agreement of quantities in the Distribution and Stock
Registers, to be presently explained.
6. SVBSCRIPTION ORDER BOOK.
This book is ruled for a period of three months on each
opening, giving a single column for each working day. The names
are grouped in alphabetical order, and there is an alphabetical
index running throughout the book, which may be arranged so that
the names under each letter of the alphabet can be carried forward
from one quarter to another without the necessity of opening a new
book for each quarter. If the subscribers are sufficiently numerous,
each letter of the alphabet may be subdivided under the usual
vowel arrangement. The names are put in alphabetical order in
this book so as to correspond with the entries in the Subscription
Ledger, and thus make reference easy. All orders for copies to be
forwarded to subscribers by post are entered as received, with full
names and postal addresses, as likewise the period over which the
subscription extends. The date columns are marked off day by day
as the copies are issued, and at the end of the quarter the total of
copies forwarded to each subscriber is transferred into the
Subscription Ledger, the unexpired balance being entered in the
last column. The last two columns, on being cast throughout each
letter, should agree in total with the first column, and the names
may then be re-entered on the following opening for the next
quarter.
The Order Book may also, if thought desirable, contain the
list of persons to whom " free " copies are to be sent.
7, SUBSCRIPTION LEDGER.
This book is indexed alphabetically throughout in the same
NEWSPAPER ACCOUNTS. 11
way as the Order Book, and the names are entered in similar
rotation. It is ruled in columnar form, this being found from
experience to be the simplest arrangement by which to arrive at
correct figures for Balance Sheet purposes. It, in effect, provides a
Ledger Account with each subscriber, but at the same time
avoids much of the work which is entailed in ordinary Ledgers, and
as it admits of all the columns being totalled and agreed together,
a considerable saving of labour takes place, besides which, the
journalising of the proportion of subscriptions expired during the
current period is unnecessary, as the total can be arrived at in this
Ledger and dealt with in one sum. If each letter of the alphabet
is totalled separately, the same book may be used for several
quarters, and it is also more convenient, for other reasons, to make
breaks in the additions rather than carry them on all through the
book. The alphabet may be summarised on separate openings
following the letter Z, and the gross totals are then agreed with the
Subscription Ledger Account in the General Ledger.
Having regard to the small amount of the individual subscrip-
tions, it may be thought that the system here set out is somewhat
elaborate, but when it is remembered that in the case of papers
with any considerable circulation the unearned proportion of the
prepaid subscriptions represents a considerable sum of money, it is
apparent that the bookkeeping should provide the means of readily
ascertaining such unexpired portion, or the profits of the current
period may be over-stated when a Balance Sheet is prepared. It is
submitted that the present is the easiest method of obtaining
correct results.
d. SUNDRIES DAY BOOK.
In this book are entered all Sales other than of copies of the
paper, such as waste paper, blocks used for illustrations, copyrights, re-
prints, &c. It is ruled in ordinary Day Book form, but with additional
columns for analysis of the Sales. Each item in the " amount "
column is, of course, posted to the debit of the customer in the
Sundries Ledger, and the monthly totals of the analysis columns
are transferred to the debit of the Sundries Ledger Account
in the General Ledger.
12
NEWSPAPER ACCOUNTS.
9. SUNDRIES LEDGER.
This is in the usual Ledger form, and, with the Day Book, com-
prises a small but separate set of accounts. It is generally desirable to
keep these transactions distinct from the ordinary Sales, one reason
being that in all but very small offices it is necessary to closely watch
the sale of waste paper and sundry goods, both to ascertain that all
Sales actually made are recorded, and also that the cash is promptly
collected.
10. DISTRIBUTION REGISTER.
This is not directly a financial book, but a statistical record, and
provides the means for proving that all the copies printed are
properly accounted for.
On each printing machine is an indicator which registers the
number of copies printed, or rather the number of revolutions made
by the drum of the machine, hence if a breakage occurs in the
paper with which the machine is being fed the indicator records a
considerable quantity of copies before the machine can be stopped.
Occasionally, also, copies are damaged in the press, and are thrown
aside as useless, and the totals of these and the breakages before
mentioned (constituting the difference between the copies printed
and the copies received into the publishing office) are entered in
the Register as waste. In order, however, that all occurrences of
this kind may be brought into account the Register starts with the
actual figures shown by the indicator daily, and in the succeeding
columns the distribution of these is shown.
The columns are made up as follows :
Credit Sales from the Sales Order Book.
Cash Sales
current copies issued
Changes -
in exchange for back
numbers.
Subscriptions
Free
Waste
Unsold
Cash Sales Book.
do.
Subscription Order
Book.
Free List.
Publishing Office record
as above explained.
Unsold copies left on
hand.
NEWSPAPER ACCOUNTS. 13
The total of these columns is compared with the total printed,
and any deficiency inserted in the last column. Where the record
is carefully kept, however, there should be no deficit of any material
quantity.
The correctness of the money results, as regards Sales, may be
approximately proved periodically by the totals of Credit and Cash
Sales respectively being converted into money at the wholesale
price. Such conversion should produce a somewhat smaller
amount than the actual money value of the Sales, since the latter
include a number of odd copies sold at a higher rate than the
wholesale price per quire. If the money value of the Sales, as
shown by the Day Books, is not in excess of the calculation made
from the Register, the figures require further investigation, as they
either contain clerical errors, or are based upon wrong entries in
the books. Where, however, the records are found to agree, they
comprise a valuable check as between the copies printed and the
Sales appearing on the Trading Account.
11. STOCK REGISTER.
This book is provided for keeping account of the returned and
unsold copies. It is ruled in Dr. and Cr. form, and is debited with
the weight of papers on hand at the beginning of the current period,
the quantities respectively of changed and unsold copies being
debited at the end of each month according to the totals shown in
the Distribution Register. The quantity of returns is also
debited from the Returns Book, whilst upon the other side the
quantity of back numbers sold is credited. Each item is then
approximately converted from quantity into weight, and as sales of
waste occur, the weight sold as given in the Sundries Day Book
is credited to this account, which therefore, upon being balanced,
shows the weight of copies on hand at any time.
It is not intended that these entries should be worked out to an
exact agreement with the actual work. The result of such an
operation would probably not be worth the cost, but it certainly is
advisable to keep a fairly close record of the items which fall under
this head.
CHAPTER III.
BOOKS RELATING TO ADVERTISEMENTS.
1. ADVERTISEMENT ORDER BOOK.
THIS book is written up as the orders are received, a serial
number being given to each order. Any special instructions as
to " position," &c., are set out in the proper columns. The " dates
of insertion" columns are marked with a tick in advance, and the
"copy" for the composing room prepared. After the paper is
printed, each advertisement appearing therein is marked with the
serial number and the price, whilst at the same time the Order
Book is cross-ticked, in order to ascertain that all the advertise-
ments ordered for the current issue have appeared.
In the case of prepaid advertisements, the only written
document usually obtained is the matter or " copy" to be inserted,
and the term " order " is intended to include such " copy."
The ruling of the book is for one month on an opening, at the
end of which period the total of advertisements inserted is placed in
the total column, and all orders on hand for future insertion are
carried forward to the following month, the names and other
particulars being re-entered on the new openings.
The entries for the month of January only are set out in this
book, as it seemed unnecessary to give those of the subsequent
months. Doubtless, from a perusal of the January transactions,
the working of the book will be fully understood.
In offices where there are a large number of " single " prepaid
advertisements received daily, some clerical work may be avoided
by the use of a separate book for such advertisements, which book
becomes a combination of Order Book and Day Book, being
written up by the advertisement clerk and checked by the day book
clerk. The disadvantage of this method, however, is that it does
NEWSPAPER ACCOUNTS. 15
not afford so good an independent check as the method mentioned
below. (See Advertisement Day Book.)
The numbers of the receipts given to the customers may, in
this connection, be used as "order" numbers, and thus form a
separate series.
The daily totals (only) of all such separate books need to be
transferred into the general Advertisement Day Book and Cash
Received Book respectively, the former to allow of the day's total
of "advertisements inserted" being ascertained, and the latter for
the purpose of balancing the cash.
2. ADVERTISEMENT DAY BOOK.
The form of this book explains itself. It is written up daily and
agreed with the Order Book.
The most effective plan so as to insure a check as between the
books is for the entries in the Advertisement Day Book (in-
cluding the price, but not the extended amount) to be made from the
Order Book after same has been compared by the advertisement
clerk with the marked copy of the paper. Having entered all the
advertisements which, according to the Order Book, were inserted,
the marked copy is then inspected from beginning to end, and as each
item is identified, the amount in the Day Book is filled in ready for
posting to the Ledger. By this procedure the advertisement clerk
and the day book clerk mutually check each other.
The daily totals are extended into the outer column, the ad-
ditions of which are carried forward to the end of each month, when
they are transferred into the Advertisement Ledger Account
in the General Ledger.
It is generally an advantage to have separate Day Books for
alternate days to facilitate the clerical work.
3. ADVERTISEMENT LEDGER.
For prepaid serial advertisements it is preferable to have a
separate Ledger, indexed alphabetically throughout, and arranged
so that an account need not be opened for each customer, but only
16 NEWSPAPER ACCOUNTS.
one line allowed to each order. The cash is posted to the credit of
the account when received, and as the advertisements are inserted
the debits are posted up from the Day Book, so that when the
order has run out the account becomes clear, whilst at any inter-
mediate time it shows the proportion for which the customer is a
creditor in respect of advertisements not yet inserted, the money
value of which is consequently not part of the current earnings of
the paper. The amount of these prepaid advertisements forms, of
course, a considerable item to be taken into account whenever a
Balance Sheet is prepared.
The Advertisement Ledger has a special riding on the debit
side to provide for the insertion dates of serial advertisements.
These dates often require considerable space. By comparing the
transactions recorded in the Day Book with the postings to tho
Ledger, it will be seen that, when the first entry of a serial adver-
tisement is posted from the Day Book, the date of insertion and
other particulars are posted in the Ledger Account, but the amount
is not carried out into the money column. A space is left vacant
following the initial date for the writing in of the remaining dates
from the Day Book as the insertions appear in the paper, and it is
only when the order is completed that the amount is extended into
the " amount" column. This system is an alternative one to that
of keeping a tabular Day Book, and posting to the Ledger only
when each transaction is ended, and at first sight it may seem
undesirable on the ground that more clerical work appears to
be necessary. This, however, is not really the case, as if the full
dates are set out in the Ledger, reference to the Day Book is
avoided when statements are being prepared, and thus there is an
equivalent saving in time. In addition to this, there are two great
advantages in the system now advocated first, that the daily value
of the advertisements inserted can be much more readily ascertained,
and, second, that the Ledger Account of each advertising agent,
being posted daily, is always available for the purpose of watching
the state of the agent's account, should only a limited credit be
given. The former point bears more particularly upon the prepara-
tion of the accounts, whilst the latter is of great importance to the
manager who is anxious not to have a large portion of the paper's
earnings absorbed by bad debts.
CHAPTER IV.
BOOKS RELATING TO CONTRIBUTIONS.
1. CONTRIBUTORS' REGISTER.
THIS is ruled in simple form for recording the contributions used
daily in the paper. The entries are made by the clerk whose
duty it is to go through the paper and enter in the Register particu-
lars of all contributions appearing in each issue. When the day's
record is complete and any queries as to price to be paid, &c., settled,
the amount column is totalled, and it is then initialled by the Editor
responsible therefor. The items are posted to the Contributors'
Ledger in the ordinary way, and the daily total is extended into the
outer column, the totals of which are transferred monthly into the
Contributors' Ledger Account in the General Ledger.
If the contributions comprise literary articles as well as news
paragraphs, it is desirable to have two Registers, one for literature
and one for news.
It is hoped that the editorial world will not visit with severe
punishment our audacity in hinting that, from overflowing zeal for
the thorough equipment of the paper, editors occasionally indulge in
unduly heavy purchases of contributions, the result being that a con-
siderable portion of same cannot be used whilst the subject matters
are fresh, and consequently loss is incurred in respect of unused
articles, &c.
In dealing with such contributions it is advisable either to have
a separate Register, or to allot a separate portion of the Con-
tributors' Register, for the purpose. The articles and news
appearing in the paper having been duly written up in the Registers
and posted to the Ledger, the particulars of contributions which are
not intended to be used are entered separately as above mentioned,
and posted in the same way to the credit of the respective contribu-
18 NEWSPAPER ACCOUNTS.
tors' accounts in the Ledger. If the rule is observed that before
payment of any claim a credit for the amount claimed must appear
in the Ledger, the entry of all contributions, whether used or unused,
is ensured, difficulty arising only where contributions are stocked for
future use. This, however, does not often happen to any material
extent in the class of paper now under consideration. There is, of
course, the question of stock of biographical notices, &c., but as these
are often " written up " from time to time by the editorial staff, and
in any case do not, as a rule, form a large percentage of the items,
they do not warrant any special arrangements being made.
With regard to high-class " weeklies " and " monthlies," which
keep a regular stock of articles and drawings, &c., a separate form of
Register is provided (see Chapter XI.), but for newspapers proper
the adoption of the latter form would increase the bookkeeping
work, without any corresponding gain in other directions ; it is
therefore suggested that all contributions should be entered in the
" unused" Register which have not been used up to the time pay-
ment is made for same, the total of the entries in this Register being
apportioned as between Editorial Expenses (for contributions not in-
tended to be used) and Contributions Stock Account (for contributions
intended for future use) in posting to the General Ledger. Great
care must, however, be taken to make sure that only such items as
are really of value to the paper are taken into stock, as it will be
seen that otherwise the Editorial Expenses might be made to appear
smaller than they really were, the Balance Sheet at the same time
becoming loaded with a quantity of worthless stock.
2. CONTRIBUTORS' LEDGER.
This is of ordinary ruling except that a somewhat larger space
is required on the credit than on the debit side, to allow room for the
details of the contribution.
As implied in the remarks with regard to the Contributors'
Register, it is of special importance that no payments should be
made in respect of claims not credited in this Ledger, as from the
peculiar nature of the transactions it is usually very difficult to
obtain any particulars after payment has taken place.
A large number of small payments have often to be made in
NEWSPAPER ACCOUNTS. 19
this department to occasional contributors or persons with whom it
is not worth while to open Ledger Accounts, and in this event it is
advantageous to employ a special Ledger indexed throughout in the
same way as previously mentioned in connection with subscriptions
and prepaid advertisements. The accounts in such a Ledger need
only occupy one line for each item, and it is submitted that the plan
is preferable to that which is sometimes adopted, of marking off the
Register against the Cash Book instead of posting to Ledger
Accounts. There are frequently a number of these small items
unclaimed, and they cause considerable trouble at balancing times
if they are not comprised in Ledger Accounts, so, on the whole,
it is believed that the system suggested is the better one.
CHAPTER V.
BOOKS RELATING TO PURCHASES AND EXPENSES.
1. INVOICE BOOK.
THIS book is ruled with a column for the serial numbers of the
invoices, and if the invoices are arranged for easy reference, only
short particulars need be entered in the Invoice Book. All pur-
chases and expenses for which cheques are drawn (other than
contributions and salaries and wages) should pass through this
book. Parenthetically, it may be recommended that payment
should be made by cheque whenever possible, leaving as little as
may be to go through the Petty Cash Book.
Any discount receivable should be deducted from the invoice,
and the latter entered " nett " in the Invoice Book, seeing that
the discounts partake rather of the nature of trade allowances than
discount proper.
Analysis columns are provided for the principal accounts of
expenditure, and a sundry column for such items as occur only
occasionally, or which require posting in detail to the Private
Ledger, as, for instance, purchases of type or furniture, &c.
The aggregate total of the analysis columns, when cast laterally,
should agree with the net total of amounts posted to the Invoice
Ledger (after deduction of returns, &c.), and the Invoice Ledger
total is then posted to the credit of Invoice Ledger Account in
the General Ledger, whilst the respective totals of the analysis
columns are posted to the debit of the various Expenses, &c.,
Accounts in the General Ledger,
NEWSPAPEK ACCOUNTS. 21
2. INVOICE LEDGER.
This is ruled in the ordinary way, and the items are all posted
from either the Invoice Book or Cash Book.
Where there is a large number of small accounts, it may be of
advantage to employ a separate Ledger for them (indexed alpha-
betically throughout, as previously explained), in order to avoid
opening accounts for persons with whom transactions are infrequent.
3. PAPER BOOK.
This book is ruled, on the debit side, for entry of all
paper bought; and for conversion of the invoiced number of
pounds weight of each reel into an approximate number of
copies to be produced, upon the basis of a certain number
of pounds to the ream. When the paper has been all used,
the number of copies printed from each web indicates (a
certain number being equal to a ream of a certain weight) the
weight of paper which the reel should have produced ; and this
weight is adapted for purpose of any adjustment of payment to
the paper maker, it being usually impracticable to actually weigh
each reel.
The form also provides for recording the " Waste " which may
be found on the reels when they are delivered, such as broken edges
to the paper, &c. Such " Waste " has to be removed from the reel
before it can be used, and is, therefore, deducted from the gross
weight in the Paper Book, and a claim made on the paper maker
for the cost.
The consumption of paper daily, as ascertained from the total of
copies printed, is credited in this book, and the balance shows at
any time the quantity of paper in stock, which may, therefore, be
readily worked out into money value.
As there are often two or three " makes " of paper in use at
one time, the Paper Book requires to be ruled on the credit side
with as many "detail" columns as may be necessary for keeping
the Stock Accounts clear with regard to this point. In the specimen
entries one "make" only is assumed to be stocked ; but it will be
22 NEWSPAPEK ACCOUNTS.
perceived that the one column can easily be subdivided if required.
It will also be understood that, although the stock on hand at 30th
June 1895 is inserted in one sum, it would, in actual transactions,
be set out in detail in the same way as it is shown on 1st January
1895. For the purpose of ruling off the columns of " Surplus " and
" Deficit " on number of copies, the quantities estimated on reels in
stock are taken as the actual quantities and carried forward to the
new account, any difference being subsequently adjusted when
ascertained.
CHAPTEK VI.
BOOKS RELATING TO CASH.
TO facilitate the separate balancing of the various departmental
accounts, and at the same time to summarise the expenses and
so avoid a great deal of posting of details, the General Cash
Account is divided into sections by the employment of a Cash
Received Book, as well as a Cash Book proper ; and also a
Salaries and Wages Book and Petty Cash Book and a
Postage Book. This arrangement may, at first sight, seem rather
formidable, but in offices where the transactions are at all numerous
the method here given will be found to be labour-saving in the
result.
1. CASH RECEIVED BOOK.
Taking the books in order, the first is the Cash Received Book,
which, besides the cash received columns, is also ruled for recording
commission and discount allowed. The columns are divided under
the different heads in respect of which the Ledgers are sectionally
balanced, and are followed by a column for entering the daily total
of cash received. It is a part of the system now explained that all
monies received are paid into the bank without any deduction
whatever, and space is provided for particulars of each lodgment
accordingly. For the purpose, therefore, of ^balancing the Cash
Received Book, all that has to be done is to see that the bank
column agrees with the daily total column.
It is well to total the whole of the columns daily, so as to
ascertain that all the cash received has been actually paid into the
bank. It is not, however, suggested that they should be ruled off
and the balances " brought down " daily, but that the totals should
be carried on from day to day, and a complete balancing made at
24 NEWSPAPEK ACCOUNTS.
the end of each month. The working of this will be seen from the
specimen transactions set out for the month of January. It was
thought unnecessary to encumber the book with daily totalling of
the detail columns during the subsequent months, as the method
can be fully comprehended from a perusal of the January items.
2. CASH BOOK.
The items in the " Eeceipts " columns of this book are posted
or transferred from the Cash Received Book. In these columns
are also entered any special items which do not appear under
ordinary trade receipts, but which require posting separately to the
Private Ledger, such as Capital paid in by the proprietors or share-
holders, &c.
The payments are entered in the usual way, a space being
provided for insertion of the voucher number. The details column
is for occasions when cheques are drawn which comprise
items chargeable to more than one Expenses Account, as, for
instance, the weekly wages cheque.
At the end of each month, or other stated period, the aggregate
total of the analysis columns is agreed with the total of the bank
column ; and the totals of the analysis columns are then posted as
follows :
Contributors to the Contributors' Ledger Account in
General Ledger.
Invoice Ledger to the Invoice Ledger Account in
General Ledger.
Salaries and Wages to the Salaries and Wages Book.
Petty Cash to the Petty Cash Book.
Postage Stamps to the Postage Book.
In making the analysis of payments from day to day, any items
which do not fall under either of the heads provided for, as, for
example, partners' drawings, should be entered in the sundry
column, and separately posted to either the General Ledger or
the Private Ledger, but to no other Ledger.
3. SALARIES AND WAGES BOOK.
The Salaries and Wages Book is debited with the money
NEWSPAPER ACCOUNTS. 25
drawn from time to time during the month and credited with each
payment made, the voucher number being put in the proper column.
Objection is often made to the signatures of employes being taken
in a general book, on the ground that it is undesirable for the men
to become informed of the amount of wages which their fellow
workmen are obtaining. It is strongly urged, however, that some
kind of voucher should always be obtained, and this can be arranged
by preparing a small receipt docket for each person to sign. These
dockets may be numbered serially, and preserved as vouchers to this
book, besides which the foreman of each department should certify
the amount of wages payable to his men every week.
The present book is designed to take the place of the number of
"rough" Wages Books of different kinds which are sometimes found
in use. Besides the advantage of combining these all in one, it
enables the totals to be carried on for any required period, and thus
saves a number of postings week by week to the various Salaries and
Wages Accounts.
4. PETTY CASH BOOK.
This book contains on the left-hand page an ordinary Dr. and
Cr. Account for receipts and payments, the receipts being cheques
drawn and cashed for petty cash purposes, as appears in the petty
cash column of the Cash Book. No other cash received should be
entered in this book, as all moneys received, however small in
amount, should be entered in the Cash Received Book or
Cash Book, and paid into the bank.
On the right-hand page are analysis columns for dividing the
expenditure, by which means totals are obtained for periodical
posting to the General Ledger without the trouble of posting each
amount separately.
It will be noticed that there is no provision for payment of
any Invoice Ledger items through petty cash, as it is considered
preferable to make all such payments by cheque, even if the sum
is very small. It is also desirable that petty cash payments should
be confined strictly to trivial amounts, and that, to provide for
larger items which often have to be paid out urgently when
signatures to cheques are not obtainable, the manager should have
a small fund, either in cash or by way of a separate bank account,
26 NEWSPAPER ACCOUNTS.
upon which he could draw personally. The procedure in that case
is for a fixed sum of (say) 100 to be in this way at the disposal of
the manager for urgent payments. This amount is posted to a
Ledger Account as " Cash in manager's hands," and he draws
from the general bank account from time to time such sums as he
may actually have paid out, entering the particulars or a summary
of same in the Cash Book. These payments then become
chargeable to the proper accounts through the medium of the
analysis columns, and the manager's balance is restored to the
original sum. He will only require to keep a memorandum
book for his own guidance, as whatever amounts he pays out
will not come into account until drawn from the principal bank
account.
o. POSTAGE BOOK.
This is a similar book to the Petty Cash Book, containing on
the debit side particulars of cash received on Stamps Account by
the postage clerk, and on the credit side details of stamps used for
postage of correspondence, copies, &c. The remaining columns
provide for the analysis of the expenditure, and the totals of these
analysis columns are periodically posted to the General Ledger.
CHAPTER VII.
PRIVATE BOOKS.
1. GENERAL LEDGER.
Ledger is arranged to contain the various accounts relating
A to the cost of producing and working the paper, the heads of
which are shown on the Trading Account. It likewise comprises
the following accounts for the purpose of the sectional balancing :
(a) Sales Ledger Account.
(6) Subscription Ledger Account.
(c) Sundries do.
(d) Advertisements do.
(e) Contributors' do.
(/) Invoice do.
The principle of these Sectional Accounts is that each one
agrees with the departmental Ledger or Ledgers identified with
its name, every item of the account in the General Ledger
being the correct aggregation of all the entries which fall under the
corresponding head in the departmental Ledger or Ledgers. This
will be more clearly seen on reference to the Specimen Accounts, and
the explanations which follow.
The Sectional Ledger Accounts are ruled with double
columns for folios and amounts, the first column on either side
being for recording folios and totals from the " Subsidiary " books,
i.e., all the books (except the Invoice Book) which do not form
part of the private set of accounts as given in Chapter I.
It may be mentioned that the Invoice Book totals form an
exception to the foregoing rule, and require to be posted direct into
the outer column of the Invoice Ledger Account in the General
Ledger ; for the reason that the debits obtained by the analysis
columns of the Invoice Book are at the same time posted direct
28 NEWSPAPER ACCOUNTS.
to the various accounts in the General Ledger to which they
relate.
The first or inner column, then, on either side must be regarded
strictly as a memorandum column, the items in which do not come
into account for balancing purposes whilst they remain in that
column. At balancing times, however, the entries in this column
are totalled and extended into the second money column, when they
must at the same time be posted elsewhere and the necessary
reference folio inserted. The alternative method is to dispense with
the memorandum column, entering the totals from the subsidiary
books, and at the same time posting or transferring them to the
contra account to which they belong, or, in other words, making a
double posting from the subsidiary book to the debit and credit
respectively of accounts in the General Ledger. With this plan,
however, there is the risk of the double posting not being duly com-
pleted, and as the aggregate amounts under the first method arc
generally dealt with only at the preparation of a Balance Sheet,
being then usually transferred direct to the Trading Account,
there is in practice no danger of their being overlooked, and so
causing discrepancies. This arrangement is therefore recommended
as the better of the two.
Great care must be taken that no cross entries are made as
between the various detail Ledgers, or a discrepancy in the sectional
balancing will result, as, for example, if a cheque is received from a
customer in payment of both a Sales Ledger Account and an
Advertisement Ledger Account, or if an Invoice Ledger
balance is set off against an Advertisement Ledger balance, and
cash received or paid for the net difference, the entries must bo
made in the Cash Received Book and Cash Book in such a
way that the proper proportion eventually reaches each General
Ledger Account which is affected by the transaction.
Some remarks as to the different accounts in connection with
the specimen entries given may be of service.
(a) SALES LEDGER ACCOUNT.
The balances at the commencement of this Account represent
the totals (debit and credit) of the outstanding balances due from,
NEWSPAPER ACCOUNTS. 29
and to, newsagents at th^ previous balancing. The net totals of
sales are posted from the Day Book to the debit memorandum
column month by month, and at the end of the half-year, or other
balancing period, are extended into the second money column, and
the total is then ready for posting to the Trading Account. It
will be noticed, however, that this is subject to a general reserve
made to provide for returned copies not yet to hand from news-
agents, but in respect of which credit will have to be subsequently
given to such agents. The papers being supplied to agents on sale
or return, it is necessary to make a deduction from the gross sales
in respect of the proportion of " returns" which will be probably
received after the accounts are made up. Such proportion can
usually be estimated within a small amount.
On the credit side the total of cash is posted each month from
the Cash Received Book. It must be noted, however, that this
is not a memorandum posting, and is, therefore, to be posted to the
second money column. Discounts allowed come in monthly totals
from the Cash Received Book as a memorandum posting, and
are placed in the memorandum column, the half-yearly total being
extended and transferred to the Discount Account. In the speci-
men transactions, items bearing discount are introduced for the sake
of illustration, but in practice it is not usual to allow discount
except in very few cases.
When a list of the balances outstanding at the end of the
period is prepared from the Sales Ledgers, the debit and credit
totals of such list, upon being inserted in the Sales Ledger
Account, should balance same, and if this is the case it may be
usually taken that the account is proved correct with respect to
balancing ; although, of course, the mere fact of balancing correctly
does not preclude the possibility of error. It may be, for instance,
that charges for advertisements inserted are posted by mistake to
the debit of a wrong account in the Advertisement Ledger.
Such an error would not affect the balancing, although it might
considerably affect the financial results, supposing, for example,
that the error was not discovered until it was too late to be rectified,
and resulted in a " bad " debt. It is assumed that the entries in
the Detail Ledgers have month by month been checked by the office
staff. This should always be done as soon as possible after the
postings are made, and quite apart from any outside audit of the books.
30 NEWSPAPER ACCOUNTS.
(b) SUBSCRIPTION LEDGER ACCOUNT.
The balances at the beginning of the period consist of the totals
of subscriptions respectively owing and prepaid as shown by the
Subscription Ledger. The proportion earned during each
period is ascertained only at the end of the period, but the total
cash received is credited to this account each month.
The Subscription Ledger being ruled in columnar form, it is
essential to have a thorough check applied to it in order to be
certain that none of the amounts are placed in a wrong column. The
items grouped under each letter of the alphabetical index are
totalled separately in the different columns, and a summary of the
letters made at the end of the Ledger. Inasmuch as this summary
comprises an analysis of the whole Ledger, the figures necessarily
agree if added correctly, but it is very important to compare and
confirm the total cash received with that shown by the alphabetical
summary.
(c) ADVERTISEMENT LEDGER ACCOUNT.
The balances at the commencement of this account represent
the total of Advertisement Accounts owing and prepaid by
customers respectively. The monthly totals of advertisements
inserted are charged in the memorandum column, and the gross
total extended and posted to the Trading Account at the end of
the period in the same way as with the Sales Ledger Account.
The commissions include only those actually allowed upon
customers' settlements, so that it is necessary to transfer the
total to Commissions Account in order that the latter may be
adjusted for Trading Account figures.
(d) SUNDRIES LEDGER ACCOUNT.
This account is agreed with the Sundries Ledger in the same
way as the Sales Ledger previously explained, the Day Book
totals being entered monthly in the memorandum column, and the
total extended and posted at the end of the period, It is con-
NEWSPAPER ACCOUNTS. 31
sidered preferable to keep the sales of waste paper, blocks, &c.,
distinct, and to show same as credits on the Trading Account
rather than to deduct the amounts from the respective heads of
cost.
(e) CONTRIBUTORS' LEDGER ACCOUNT.
This commences with the total of the amounts owing to
Contributors. It is credited with the monthly totals of contribu-
tions purchased as shown by the Contributors' Register, and
debited from the Cash Book with the cash paid. The balance of
the account then (assuming the postings to be correct) agrees with
the total of the list of balances extracted from the Contributors'
Ledger.
(/) INVOICE LEDGER ACCOUNT.
This account is agreed with the Invoice Ledger according to
the same rules as the accounts before-mentioned. Monthly totals
are posted from the Invoice Book to this account, but as these are
at the same time posted to the debit of various other accounts in
the General Ledger (as previously explained), they do not require
to be put in the memorandum column, and must therefore be posted
to the outer column straight away.
AGENTS' COMMISSION ON ADVERTISEMENTS.
This account commences with the amount of commission out-
standing at the beginning of the period, and is debited at the end of
the period (by transfer from the Advertisement Ledger
Account) with the total amount of commission actually allowed on
settlements which have taken place. The amount chargeable
against profits with which to credit this account should, in strict-
ness, be ascertained as the result of a calculation in respect of each
advertisement which appears in the paper. The most convenient
method of arriving at such result is by setting out in an additional
column in the Day Book the commission to be allowed on each
advertisement, the daily totals of such column being dealt with
32 NEWSPAPER ACCOUNTS.
similarly to the gross totals of advertisements inserted. When the
total amount for the period of trading is credited to the Commis-
sion Account, the credit balance remaining in the account is the
sum outstanding in respect of accounts not yet collected from
agents. Perhaps, however, the more usual rule is not to make any
calculation of commissions in the books during the period, but
(after debiting at balancing time the total allowed to agents as
above mentioned) to ascertain the outstanding commission by
marking on the list of agents' balances owing the several amounts
to be allowed upon settlement, and debiting the gross amount of
same to Commission Account. The amount which then requires
to be inserted on the credit side in order to balance the account will
form the charge to Trading Account.
The commission outstanding as above ascertained is, of course,
brought down as a credit balance to commence the new period. The
working of the account will be easily followed on reference to the
specimen transactions given in Appendix A.
By the latter plan a great deal of clerical work is avoided, and
there need be no risk of any material error occurring. It is, there-
fore, adopted in the present accounts, in preference, as a matter of
expediency, to what is theoretically the more correct method.
EDITORIAL SALARIES
EDITORIAL EXPENSES
COMPOSING WAGES
COMPOSING EXPENSES
FOUNDRY WAGES
FOUNDRY EXPENSES
MA CHINING WAGES
MACHINING EXPENSES
These accounts are composed either entirely of postings from
the Cash Book, or partly from the Invoice Book and partly
NEWSPAPER ACCOUNTS. 33
from the Cash Book and Petty Cash Book. They comprise
the principal items in the cost of production (apart from paper
and illustrations), and at balancing times the totals need only
to be transferred to Trading Account. In the event, however,
of any considerable amount of salaries or wages having accrued, but
not actually become payable, at the date of the Balance Sheet, a
credit balance may be brought down to the next period in respect of
such accrued portion, thus increasing and making more accurate
the amount charged to Trading Account.
PAPER.
This account commences with the value of paper in stock at
the previous balancing, and is charged with the paper purchased
during the current period. It is then credited with the value of
paper used over the same period as shown by the Paper Book,
which credit gives the amount to be transferred to Trading
Account. The balance of the account then agrees with the value
of paper in stock according to the Paper Book, and is brought
down as a balance to the new period.
ILLUSTRATIONS.
Drawings, blocks, copyrights, &c., are charged to this account
through the Invoice Book each month, and the total carried to
Trading Account at the time of balancing. If it is desired to
allow for the value of drawings, blocks, &c., remaining in stock, the
amount of same is brought into account as a debit balance and the
remainder only charged to Trading Account, but the amount
realisable under this head is so uncertain that it is generally better
to leave it out of account altogether.
The foregoing remarks are intended only for papers in which
the illustrations are a comparatively minor matter. In the case of
the high-class illustrated "weeklies, "which have recently multiplied
so considerably in number, the illustrations are, of course, a very
important item in the cost of production, and require special treat-
ment, as set out in Chapter XI.
34 NEWSPAPER ACCOUNTS.
REPAIRS AND WEAR AND TEAR OF PLANT.
The following is thought to be the most convenient division of
the plant for the purpose of providing for wear and tear and
renewals, viz. :
Machinery.
Type.
Furniture.
Fixtures and Fittings.
In theory, the most accurate mode, perhaps, of dealing with
repairs and wear and tear is to ascertain how many years the plant
may be expected to last, and then, at the time of each Balance
Sheet, to reduce the amount of the account containing the expendi-
ture by crediting to it a proportionate part or percentage of the
original expenditure, according to the "expectancy of life," such
proportion being charged against Profits by transfer to the Trading
Account. The expenditure upon repairs and renewals is added
to the account from year to year, so that if the percentage to be
written off is accurately estimated at the commencement, the
account, when balanced at any time, should represent the actual
value of the plant.
To illustrate the meaning of this, it may be assumed that
1,500 is spent upon Furniture, which is estimated to last ten years.
The Ledger Account would be as follows:
1895. s d 1895. s d
Jan. 1. Purchase of Furni- Dec. 31. Wear & tear, 10%
ture .. .. 1,500 00 on 1,500 .. 150
Dec. 31. Repairs &Renewals 5000 Balance .. c/d 1,400
1,550 1,550
1895. s d 189G. s d
Dec. 31. Balance .. b/d 1,400 Dec. 31. Wear & tear, 10%
1896. on 1,400 . . 140
Dec. 31. Repairs &Renewals 10000 Balance .. c/d 1,360
1,500 1,500
1896. s d 1897. s d
Dec. 31. Balance .. b/d 1,360 Dec. 31. Wear & tear, 10%
1897. on 1,360 . . 136
Dec. 31. Repairs &Renewals 90 Balance . . c/d 1,314
1,450 1,450
1897.
Dec. 31. Balance .. b/d 1,314 &c., &c., &c.
NEWSPAPER ACCOUNTS. 35
An account kept in this way will usually become reduced in
amount during the first few years, when the expenditure is light,
but later on, when renewals are more frequent, the balance
increases, perhaps, to something near the original amount. In the
absence, however, of any real extension of the plant, it should never
be allowed to increase beyond the first cost, as that would be an
indication that the rate provided for wear and tear had not been
sufficiently high. The amount to be written off may be calculated
upon either the original expenditure or upon the diminishing
balance from year to year, as in the above illustration. By the
former method, presuming there were no repairs or renewals, the
asset would be entirely extinguished within the period indicated by
tha percentage, whilst by the latter there would always be a residue
of value in the account. The nature of the asset, and other
circumstances in individual cases, will determine which of these
rules ought to be adopted.
The advantage of providing for repairs and renewals at a fixed
rate is that the charge against profits is more conveniently
distributed over the years than is the case otherwise, but as,
in practice, a reliable percentage very often cannot be ascertained,
it is sometimes considered a safer plan to charge against the profits
from time to time, the actual repairs and renewals, and an
additional sum by way of percentage (a lower one, of course, than
in the alternative method) to meet the diminishing value of the
portions of the plant which would require renewal only at long
periods.
In addition to ordinary wear and tear, depreciation often arises
from reduction in market value of plant in consequence of lessened
cost of manufacture, or from supersession by new inventions, &c.
This, when it occurs, should be met by a special writing down of
the account representing the asset, and in the case of newspaper
machinery in particular, it is submitted that in view of the rapid
developments of late years it is desirable to calculate upon a much
shorter life for the plant than would be the case if only ordinary
wear and tear were taken into consideration. The machines
recently adopted by the most enterprising offices, taking as they do
the web of paper, unwinding it simultaneously from two reels,
printing it and turning it out, with the copies cut, folded
and counted, at the rate of 26,000 per hour, necessarily
36 NEWSPAPER ACCOUNTS.
entail an amount of wear and tear considerably in excess of the
old style, whilst it is, perhaps, to he expected that these will in
turn give place shortly to even greater wonders in the printing
world. It is therefore eminently desirable, especially in dealing
with such costly plant, to make sure of being " on the safe side" in
allowing for wear and tear and depreciation.
The following are considered to be average annual rates
chargeable against profits for the different classes of plant, viz. :
Machinery. Ten per cent, in addition to current repairs.
This is, perhaps, on the whole a higher rate than has
hitherto obtained in newspaper offices, but having
regard to the explanations above given, it is thought that
the experience of the past is, in most cases, not a
reliable guide for the future.
Type. Twenty per cent to thirty-five per cent. This is an
item which varies considerably, some founts lasting much
.longer than others. Where a considerable stock of type
is in use, it is desirable to keep a separate account for
each purchase, so as to facilitate a review of the value
of the asset periodically.
Furniture. Ten per cent, upon the balance at the beginning
of each year, adding renewals to the account but not
current repairs for breakages, &c.
Fixtures and Fittings. Ten per cent, to twenty per cent.
upon the original cost, in addition to current repairs.
The above rates apply to assets which are the occupiers'
property absolutely and do not revert to the landlord. Plant
(whether boilers, machinery, or fixtures) which, by reason of
its fixed nature, becomes " landlord's fixtures," must, of course,
be specially considered, and the writing down arranged so that
at least the asset shall be extinguished before the end of the
term upon which the premises are held.
BAD DEBTS.
The importance of providing adequately, not only for ascertained
bad debts, but also for possible losses in this direction, is often not
fully appreciated until such losses actually occur. The time to
NEWSPAPER ACCOUNTS. 37
provide for bad debts is when the debts are created, not when they
become irrecoverable, and this should be done by reserving a per-
centage upon the credit sales and advertisements, such percentage
being charged against profits and carried to the credit of Bad
Debt Account, the actual bad debts being debited to the
same account by transfer from the respective customers' accounts,
when it is known that nothing further can be realised from them.
The balance of the Bad Debt Account thus shows at any time
the provision existing for further losses not yet ascertained.
The percentage reserve for bad debts must, of course, be
reviewed, and, if necessary, adjusted periodically say, every three
years and at each balancing the list of outstanding debts should
be carefully inspected, to see that the doubtful debts do not
amount to such a sum as will leave no margin in the Bad Debt
Account.
The remaining accounts in the General Ledger do not
need special mention here, as they are kept in the ordinary way,
and there is nothing peculiar to them upon which to comment from
the bookkeeping point of view. Matters relating to principle
arising in connection with these accounts are dealt with under the
head of Trading Account.
2. PRIVATE LEDGER.
This is arranged to contain the usual accounts of Capital,
Drawings, Plant, Goodwill, &c., but as these do not present any
special features relating to the bookkeeping, it is unnecessary to
treat of them in detail.
TRADING ACCOUNT.
All the items of account which appear to require detailed
information having already been discussed, very little need be said
with regard to the Trading Account.
The commission and discount on sales are deducted from the
gross amount of sales on the credit side of the account, and the
commission on advertisements and canvassers' salaries, &c., from
38 NEWSPAPEK ACCOUNTS.
the gross advertisements, in order to show the net income from each
source after allowing for the special cost in connection with obtain-
ing such income. On the debit side the items are classed under
three heads, viz. (1) Cost of Production; (2) Cost of Distri-
bution ; and (3) General Charges, these being convenient
approximate divisions of the expenditure for purposes of comparison,
&c. It is thought that, upon perusal of the specimen set of
transactions, the reader will find it easy to follow the grouping of
the items on the Trading Account. The General Ledger
Accounts have been arranged, as far as possible, in the same
order.
It may be mentioned that, where the foregoing system of books
is in force, an account may be prepared (say) monthly, which will
show all particulars of the trading and the approximate profit or
loss. This account may be made to give a sufficiently correct
result by the expenditure of a few hours' time on its preparation.
BALANCE SHEET.
The Sundry Creditors and Sundry Debtors upon the
specimen Balance Sheet are summarised according to the sectional
balancing accounts in the General Ledger. Although the
amounts under some of the heads are insignificant, it is considered
well that they should appear separately in order to show that they
are kept within due limits. If, for example, the debtors under
Subscription Ledger, or the creditors under Sales Ledger,
amount to any material sum, it will be known that in the one
instance there is considerable risk of bad debts, and in the other
case, probably larger credits are being given to agents for returns
than should be given.
It is strongly recommended that a list of all the creditors and
debtors, as shown in the Detail Ledgers, should be entered as a
permanent record in a Balances Book, which then becomes a
valuable adjunct to the Balance Sheet for after reference and
comparison.
Cash. This item comprises cash at the bank, cash in the
manager's hands for emergency purposes, as previously explained,
and cash in hand for petty expenses, postage, &c.
NEWSPAPEK ACCOUNTS. 39
Stock. The Paper in Stock is valued at the net invoice
price, the quantity being ascertained from the Paper Book.
It will be noticed that no credit is taken on the Balance Sheet
for stores on hand, such as printing ink, stationery, &c. The value
of these is a very uncertain quantity, which could not be definitely
ascertained without making a detailed inventory, and the result of
this would not, as a rule, be worth the trouble. The fluctuation in
amount is usually small, and the matter therefore does not affect
the Trading Account to any extent.
Plant. It is not deemed necessary to set out the particulars
of the additions and deductions in respect of each of these items,
but only the net amount at which they are taken as at the date of
the Balance Sheet.
In connection with Furniture, &c., the question of the value
of the Editorial Library is sometimes an important one ; but it is,
perhaps, generally impracticable to assess such value from year to
year for Balance Sheet purposes. It has not been included in the
present instance, but, providing a satisfactory basis is settled, there
is, of course, no trouble in dealing with the item as a matter of
bookkeeping.
Goodwill and Copyright. Tho amount shown on this
Balance Sheet is assumed to have been paid by the proprietor upon
purchase of the business, but in the event of the paper having been
in the hands of the same proprietor from the commencement, there
would, of course, be ncTsuch item on the Balance Sheet.
Some authorities hold that goodwill should be written down,
or even expunged, out of profits, but, where this is practicable, the
necessity is not very apparent, seeing that, when the profits will
allow of material sums being appropriated to the purpose of writing
down the goodwill, the value of the latter as a marketable asset is
more likely to be increasing than diminishing. In the case of joint
stock companies, the articles of association may affect the point
with regard to any particular company, but otherwise it is not con-
sidered essential that the goodwill should be reduced in book value
from time to time.
Premises. It will be noticed that no item under this head
appears on the Balance Sheet. It is, of course, often the case that
the business premises belong to the proprietor of the business ; but,
in order that the profit rental may not be involved with the trading
40 NEWSPAPER ACCOUNTS.
profits, it is suggested that the ownership of the premises should
always be treated as a separate matter, and a full rental charged
against the trading in the business accounts.
Capital. The Capital Account is shown on the Balance
Sheet in the form of a summary of the year's figures, so as to
completely account for the variation between the present capital
and the figure at which it stood upon the last preceding Balance
Sheet. The newspaper is assumed to be owned by a private
proprietor. It is not within the scope of this work to deal
exhaustively with accounts of joint stock companies ; any figures,
therefore, which might be introduced relating to companies would
not be conclusive, and might become misleading. The points of
difference, however, in respect of ownership, are only those which
also arise in any other business ; and, as previously remarked,
endeavour has been made in preparing these accounts to show all
matters which are peculiar to newspapers, disregarding for the sake
of that object any details which are more or less incidental to all
trading concerns.
CHAPTER VITI.
DEPARTMENTAL CHECKS UPON THE BOOKKEEPING.
1. GENERAL.
IN all large businesses it is important to have such a system of
accounts as will ensure not only a proper balancing of the
books, so far as the money columns are concerned, but will also
furnish a ready means of proving the accuracy of the entries as
regards quantities and other particulars. As everyone versed in
accounts is aware, a set of books may be perfect with respect to
clerical balancing and yet contain numerous errors, or even serve
to conceal frauds of possibly considerable magnitude. In illustra-
tion of this, a case occurring a short time since may be mentioned,
in which the books had been faultlessly kept from the point of view
of methodical balancing and preparation of yearly Profit and Loss
Account and Balance Sheet, but which had been " manipulated"
over some six or seven years to the extent of about 150,000. This
was an exceptional case, in that the transactions were mostly of
heavy amount, thus favouring the commission of fraud on a large
scale without a number of persons being concerned ; but in a lesser
degree, these observations apply to nearly all offices, including those
of newspapers. Apart, however, from the question of intentional
fraud, loss of time and money is often occasioned by errors and
omissions arising from lack of method, and some trouble is, there-
fore, worth incurring in carrying out a system which will minimise
the risk of error. The principal points in this connection have been
already indicated in general terms when explaining the individual
books, but it may be of advantage to give here a short summary of
the various checks and tests which may be applied by the manager
in charge of the accounts, or by the auditor in the course of his
inspection of the books.
42 NEWSPAPER ACCOUNTS.
2. SALES.
In the discussion of the Distribution Register and Stock
Register, it was explained that those books together comprise a
complete record of the whole of the printed copies, agreeing the
number of copies sold with the total number printed, after allowing
for returns and unsold copies, &c. These statistics should, if
possible, be compiled by a clerk who is not otherwise connected
with the sales department. The chief bookkeeper usually has an
assistant engaged upon the details of the private work, to whom the
care of these books may be conveniently committed, the senior
himself checking and agreeing the totals. Parenthetically, it may
be here remarked that the control exercised by the chief of a
counting-house is often not so effective as it might be, in
consequence of his being engaged upon work which, on account of
its importance, he does personally throughout, but which might
just as well be prepared in the first place by his assistant or another
clerk. The chief, of course, would check the whole work when
completed, but with very few exceptions the system should be so
arranged as that the chief bookkeeper is relieved of actual writing
up of books and accounts, in order that he rnay devote nearly the
whole of his time to thoroughly supervising the work of the other
clerks.
For the purpose of checking the results in the sales department,
the Distribution and Stock Registers form the basis of
operations, and apart from the proof with respect to past results
which these books afford, they also furnish useful information for
future guidance. The question of returned copies is often a
troublesome one. It is important to keep a careful account of these,
as in large concerns there is room for leakage where this is not
done. Cases have been known of copies, after being returned and
credited, having by some means got back to certain agents and been
again returned and allowed for. In fact, some offices go the length
of stamping each copy returned, so as to avoid any such irregularity.
It is also necessary to see that the returns do not average an undue
proportion of the gross sales. Some of ths larger customers insist
upon having a certain quantity delivered, although it is known that
a considerable percentage will usually be returned unsold, but
much may be done in keeping down the excess of copies sent out
NEWSPAPER ACCOUNTS. 43
over the number likely to be sold if the accounts are systematically
examined. Other points will readily occur in regard to which the
periodical inspection of the details will prove of advantage.
3. ADVERTISEMENTS.
If the routine in writing up the Order Book and Day Book
(as set out in Chapter III.) is adopted, the two books form a good
check one upon the other, provided the results are independently
tested at intervals. It is strongly recommended, with respect to all
the books which are required to fit in with and prove each other,
that a different clerk should, as far as possible, be employed on
each ; as, for instance, the Order Books and Day Books relating
to sales and advertisements. The carrying forward of the
unexpired orders at the end of each month requires to be checked
carefully, as no independent list of these can be obtained ; although
the method of totalling the various columns is a great assistance in
this respect. Clerical errors might occur in the omission to insert
advertisements, or in under-charging for same when inserted ; but
where intentional wrongdoing exists, it will, perhaps, generally be
found either in the omission to charge the value of advertisements
to customers through the Day Book, or in over-stating the
commission allowed to agents ; the object, of course, being in either
case to collect and retain a corresponding amount of cash without
entering same in the Cash Book. The comparison of the marked
copy with the Day Book will, of course, prevent the first form of
manipulation ; but the latter is more difficult to deal with in offices
where varying rates are in force. A rule should be made to have
marked on each customer's Ledger account the rate of commission
or discount to which he is entitled, and test the Cash Book entries
periodically to ascertain that they are in accordance with the rule ;
otherwise, supposing the cashier has charge of the Ledgers, or that
the Ledger clerk and the cashier are in collusion, fraud may be
effected hnnaking Cash Book entries by over-stating the commission
allowed, and under-stating the amount of cash received by a
corresponding amount, which then goes into the cashier's pocket.
Instances have occurred in which such " manipulations " as these
have been carried on for a considerable time.
44 NEWSPAPER ACCOUNTS.
When comparing the marked copy of the paper with the
Advertisement Day Book, it will sometimes be found that
" dummy " advertisements have been inserted to " fill up." This is
a matter which, of course, requires special watching ; and, if possible,
the confirmation of the manager should be obtained to the fact that
such insertions were really "dummies."
4. CONTRIBUTIONS.
The principal matter in this connection is to make sure that
there are no credits to contributors which should not exist, resulting
in payments for which no consideration has been received. This
is, however, a simple thing if it is made a practice for the editor of
each department to certify the prices to be paid, as, in order to
balance the Contributors' Ledger, all items other than cash
must go through the Eegister, and if, therefore, the Eegister be
properly compared with the contributions printed or certified as
waste, so as to prevent, for example, any items being charged twice,
there cannot be any discrepancies in this department that are not
easily traceable.
As mentioned previously, one great advantage of the sectional
balancing is that it minimises the risk of embezzlement by means of
false entries, as, for instance, by placing to the credit of Personal
Accounts items which do not belong there, and which are not
posted in the regular way from any other book, the balance of the
books generally being maintained by the insertion of a debit of a
similar amount in some of the Impersonal Accounts, such as Sundry
Expenses or Plant. The agreement separately of the Con-
tributors' Ledger makes an irregularity of this nature all but
impossible.
3. PURCHASES AND EXPENSES.
This division of the accounts requires, perhaps, more careful
supervision than any other, as it is impracticable in any but the
smallest offices for the manager or chief bookkeeper to certify all
the items. It is recommended that rules should be observed to the
effect that no goods be received without an invoice, and that such
invoice should be immediately signed by the person receiving the
goods, who thus vouches the quantity or weight and the condition.
NEWSPAPER ACCOUNTS. 45
The invoice should then be compared with the order, to ascertain
that the particulars are in accordance therewith ; after which the
money calculations should be checked, and the invoice initialled by
the clerk in charge of it. It should then have the serial number
endorsed on it, and be forthwith entered in the Invoice Book. If
this plan be strictly followed out, errors or manipulations become
very difficult of execution. In regard to falsification of books, the
saying is emphatically true, that ft prevention is better than cure ";
in fact, it may be doubted whether, as a rule, any cure is possible.
The best confirmation of the entries in this division lies in
detailed checking of the invoices ; but in making tests, care must
be used to mark the invoices inspected, in order that the same may
not be used twice over as vouchers by a dishonest bookkeeper.
6. CASH.
Cash Received. The most difficult thing generally in check-
ing and auditing is to ascertain that all cash received is properly
accounted for. One help in this direction is the employment of
counterfoil receipt books, with a strict rule to ensure their being
always used. Another point is that all cash received, of whatever
nature, should be paid into the bank without any deduction on
the same or following day. A further matter is the detailed com-
parison of the Paying-in Book with the Cash Received Book,
by which means frauds have on several occasions been traced,
it being discovered that cheques had been received in settlement
of customers' accounts but not entered in the Cash Book ; the
cheques, however, were paid into the bank and a corresponding
amount of cash extracted from the till. The examination of
the Paying-in Book practically makes these irregular entries
impossible, whilst another risk to the defaulting cashier is the
constant inspection of the outstanding Ledger Accounts in
order to see that application is made for those which, according
to the Ledger, are overdue, thus probably exposing any omission to
account for cash which may have been collected but not credited
to customers' accounts. It is sometimes arranged for the
auditors, when the monthly or quarterly statements have been
prepared, to attend and verify same by the books, see that they are
correctly addressed, and seal and post them. This plan may with
46 NEWSPAPER ACCOUNTS.
advantage be adopted by the manager at times, but for obvious
reasons care must be taken that any replies which may be received
fall into the proper hands. Sometimes, however, debts which have
been collected but not accounted for are sought to be concealed by
inserting a credit in the Ledger Account as "bad debt" or
" allowance." Against this, of course, a debit is needed to maintain
the balance of the books, and such debit is often to be found in one
of the Impersonal Accounts as previously explained ; but here,
again, the sectional balancing prevents any such manipulation,
practically the only loophole in this department being the commis-
sions allowed, which, as before suggested, should be particularly
scrutinised from time to time.
It may be here mentioned that, of course, no debts should be
suffered to be "written off" without special instructions from the
manager. It is, perhaps, a good rule that bad debts and special
allowances to balance accounts should be dealt with only at stated times
and upon a written list furnished to the ledger clerk by the manager.
Payments. Vouchers should be arranged and numbered in
serial order for all payments. The vouchers for Salaries and Wages,
however, form a subsidiary set, as the entries do not appear in
detail in the General Cash Book.
In vouching the Salaries and Wages it must, of course, be
ascertained, as far as possible, that all the amounts are properly
payable, and in the case of large offices, that no bogus names are
inserted by the person entrusted with the payment, for the purpose
of putting money into his own pocket. Receipted dockets should
be obtained from each man, and where possible, the wages should
be paid direct to the staff by the cashier, or by someone other than
the person who certifies the amount due.
The Petty Cash Book requires constant scrutiny, in order
that the items may be approved as proper payments whilst they
are fresh in mind. The analysis of the expenditure into as many
heads as possible helps to prevent any undue inflation of expenses, but
the Petty Cash is a department which needs continuous supervision.
The Postage Book may be proved to a certain extent, for
instance, with regard to the number of copies sent out to subscribers,
as shown by the Subscribers' Order Book. It is also well to have
the correctness of the entries certified by a second clerk, who may check
off the letters when ready for posting, and initial the Postage Book.
CHAPTEE IX.
ADAPTATION OF THE SYSTEM TO NEWSPAPERS
OF SMALL CIRCULATION.
"PXCEPT in relation to papers having an extremely small circula-
1^ tion, it is submitted that the complete set of books as explained
in the foregoing Chapters will usually be found the most suitable,
although prima facie it may appear to be too elaborate for the
requirements of the smaller offices. The routine of a newspaper
office necessarily involves very much detail with regard to the
bookkeeping, and some kind of book has to be kept for the separate
record of the transactions of each department. The book in use
is perhaps called a Rough Book (often very appropriately), and
probably, in nine cases out of ten, as much labour is expended upon
it as would suffice for making proper entries. For the benefit, how-
ever, of those who may wish to use a smaller set of books, the
following abridged list is given :
Sales. 1. Order Book (same ruling as in Appendix A).
2. Day Book do.
3. Ledger do.
4. Cash Sales Book do.
5. Subscription Order Book do.
6. Subscription Ledger do.
Advertisements.
7. Order Book do.
8. Day Book do.
9. Ledger do.
Purchases and Expenses.
10. Invoice Book (modified ruling as in Appendix B).
11. Invoice Ledger (same ,, ,, A).
12. Paper Book ( A).
Note. The ruling can easily be adapted to "ream"
measurements, if necessary, by slight
alterations in the headings.
48 NEWSPAPER ACCOUNTS.
Cash. 13. Cash Book (modified ruling as in Appendix B).
14. Petty Cash and Postage Book (modified ruling as
in Appendix B).
Private Accounts.
15. General Ledger (same ruling as in Appendix A).
16. Private Ledger ( ,, ,, A).
The under-mentioned are the books included in Appendix A,
which are here omitted, with the reasons for their omission :
BOOKS OMITTED.
Sales Returns Book. The entries may he made in a
space reserved at the end of the Sales Day Book.
Back Numbers Sales Book. These sales may he
recorded in the Cash Sales Book.
Sundries Day Book and Ledger. The entries may
be included in Sales Day Book, and posted to Sales
Ledger.
Distribution Register. In the case of a small paper,
the quantities may be so arranged in the Sales Day
Book as to show the agreement of the distribution of
copies with the number printed. For this purpose, how-
ever, the quantities of free and waste copies require to
be brought in (in the quantities column) before closing
the Day Book.
Stock Register. In the circumstances now assumed, it
would not be worth while to keep a separate book for
the "waste " stock.
Contributors' Register and Ledger. The entries for
this department, if they are few in number, may be
provided for by an extra analysis column in the Invoice
Book, called "Contributions"; and, in that case,
the items would, of course, be posted from the
Invoice Book to the Invoice Ledger; so that the
Contributors' Register and Ledger would be
unnecessary.
Cash Received Book. This book is merged in the
altered ruling of the Cash Book.
NEWSPAPER ACCOUNTS. 49
Salaries and Wages Book. The Salaries and Wages
would be summarised and entered in the General
Cash Book, in the event of a separate book not being
used.
The following are the books which are modified in form to
apply to the circumstances of small issues :
BOOKS MODIFIED IN FORM.
Invoice Book. The ruling of this book is given in
Appendix B, and will not need further explanation.
The columns are reduced in number as compared with
the form in Appendix A, but the principle of the book
is the same, and also the mode in which it is written up
and posted. The alternative, in the event of a columnar
Invoice Book not being adopted, is the employment of
an ordinary Journal ; but it is believed that the former
is simpler and more effective than the latter for every-
day use.
Cash Book. Even with this abridged system, the sectional
balancing may with advantage be observed as regards
the cash received ; but, perhaps, in most cases, it is not
worth while to retain it on the payment side. Under
the ruling given in Appendix B, therefore, every payment
needs to be separately posted to the Personal or
Impersonal Account to which it belongs. In this case it
is very desirable to show in the Cash Book a full
summary of the salaries and wages paid, and the
different departments to which they belong.
Petty Cash and Postage Book. These two books are
amalgamated under the abridged system, and the
analysis columns reduced in number. The petty cash
payments will be entered in this book in detail ; but it
will be preferable to have a separate Memo. Postage
Book, bringing only the totals into the Petty Cash
Book daily or weekly.
In instances where the newspaper is not published by the
proprietor, but by a separate firm of publishers, the special books
50 NEWSPAPER ACCOUNTS.
relating to sales will not be required. In the same way, other
modifications in the system may, in any particular office, become
necessary ; as, for example, if it should happen that the paper is
printed " outside." For these reasons a special form of Trading
Account is not set out in Appendix B ; but the form in Appendix
A may, without any trouble, be adapted, as it includes all the items
which usually arise ; and it will, therefore, be only a question of
omitting such as are not needed, and amalgamating others
which do not require stating separately.
CHAPTER X.
ADAPTATION OF THE SYSTEM TO EVENING PAPERS.
THE set of books and the system generally which have been
described in Chapters 1. to VIII. apply equally to the case of
evening papers, except that six additional books are, in the case of
London papers, usually required, viz. :
1. Bookstalls Order Book.
2. Do. Sales do.
3. Cart Book (Cash Sales).
4. Street Sales Book.
5. Cartmen's Wages Book.
6. Street Sellers' Wages Book.
Besides these extra books, it is necessary to have additional
columns in the Cash Sales Book, to provide for the various
editions of each issue separately. Rulings of these books (with
specimen entries) will be found set out in Appendix C, subject to
the following explanations :
1. BOOKSTALLS ORDER BOOK.
To meet the requirements of the evening papers which supply
the copies to the railway bookstalls direct, it is necessary to have a
special form of Order Book, as shown in Appendix C. This is ruled
with five detail columns (one for each edition) and a column for the
daily total for each station. A list of the stations is printed in the
book, and the quantity of each edition forwarded is inserted against
the names. The daily total is then made up and transferred into
the Bookstalls Sales Book.
It will, of course, be understood that in actual transactions the
number of stations is very much larger than in the specimen entries
in Appendix C, the latter containing only a selection for purposes
of illustration.
52 NEWSPAPER ACCOUNTS.
2. BOOKSTALLS SALES BOOK.
This is arranged upon the same plan as the Order Book,
except that, instead of the five "edition" columns there are six
detail columns, one for each working day of the week. The totals
of each station are brought into this book daily from the Order Book,
and upon being added together laterally at the end of each week
give the total quantity supplied to each station weekly. The
addition of the total column gives the gross number of copies for-
warded each week, which figure is transferred into the Day Book.
An alternative method is to transfer the daily totals direct from
the Order Book into the Day Book and dispense with the Sales
Book, but as the latter affords the means of collecting the figures in
the form in which they have to be rendered to the customer, it is,
perhaps, on the whole the preferable way of dealing with the matter.
The distinction between Order Book, Sales Book, and
Day Book is a somewhat arbitrary one, but the respective names
given are thought to be convenient for the purpose, one recommen-
dation, at any rate, being the brevity of the titles.
3. CART BOOK (CASH SALES).
The specimen form in Appendix C provides for recording the
quantities taken out and returned by cartmen, and those actually
sold, together with the money value of the latter. It is the custom
with some offices to allow a certain amount of credit to the cartmen
as against credit which they give to people on their rounds. These
Cartmen's Accounts are settled weekly on wages day, and mean-
while the actual sales are debited to them in the Cart Book, whilst
in another column the cash which they pay in daily is shown, the
arrears (if any) being carried forward in the arrears column from
day to day until the end of the week.
The totals from this book are transferred daily into the
Cash Sales Book, as shown in the specimen entries in
Appendix C.
LSTREETSELLERS' BOOK.
The same ruling as for the Cart Book serves the purpose of
this book, and the entries are made in the same way, the only
NEWSPAPER ACCOUNTS. 53
difference being that it relates to a different class of men, viz.,
those who sell the papers retail in the streets. This refers, of
course, only to men who are in the regular employ of the office
whose paper they sell. It has lately become the custom for certain
of the evening newspapers to employ a small army of street-
sellers, the particulars of whose transactions, therefore, require
special treatment in the books. The men are sometimes allowed to
leave over the payment for a portion of the papers until pay-day (i.e. to
practically receive payment on account of their wages), hence the
necessity for the " arrears " column.
The daily totals of this book are transferred into the Cash
Sales Book, in the same way as those of the Cart Book.
5. CARTMEN'S WAGES.
This is a separate book for recording, first, the Wages due to
each cartman ; second, the amount due from each man for arrears
on sales, as shown in the Cart Book ; and, third, the amount of
difference between the two preceding columns, so as to agree the
cash actually handed to the employes.
6. STREET SELLERS' WAGES.
A similar book to the Cartmen's Wages Book, but with
additional columns for recording each man's daily attendance in
order to meet the case of men who are taken on during the week,
the wage being generally a daily one.
7. CASH SALES BOOK.
In order that the modified ruling of this book, as compared
with the Cash Sales Book, explained in Chapter II., may be
clearly seen, a specimen is given in Appendix C. This shows the
way in which the various editions are entered, and the addition of
the cart sales and street sales at the end of each day.
CHAPTER XI.
ADAPTATION OF THE SYSTEM TO WEEKLY PAPERS.
meet the requirements of weekly papers most of the forms for
daily papers are readily adaptable. In the case of hooks
designed to run for one month, all that is necessary is to reduce the
27 "daily" columns to five "weekly " columns, or if accounts are ren-
dered quarterly the rulings may be made to run for three months
by having 13 columns on each opening. Where, however, it is the
practice to deal with monthly figures in the private accounts, the
totals must, of course, be struck monthly in the subsidiary books,
and, generally speaking, it is of advantage to post up the private
books at least once a month.
The forms already given may, therefore, be taken as applicable,
subject to the under-mentioned points, either the complete set of
books in Appendix A or the modified list set out in Chapter IX.
being adopted, according to circumstances.
SUBSCRIPTION ORDER BOOK.
This may advantageously be ruled with 27 detail columns, so as
to cause a rest to be made only at the end of each half-year, that is,
assuming that a Balance Sheet is taken only half-yearly. The
clerical work of apportioning the subscriptions is considerable, and
it is, as a rule, not worth while to prepare an exact account except
for the purpose of a Balance Sheet. It is, therefore, advisable to
arrange the Subscription Book to run for the whole period, if
possible.
DISTRIBUTION REGISTER.
This will contain the transactions of a half-year on an opening,
in place of a month only as is the case with daily papers.
NEWSPAPER ACCOUNTS. 55
CONTRIBUTORS' REGISTERS.
For the high-class weekly papers, which keep a stock of articles
on hand, it is advisable that the Eegister shall show the actual cost
of the contributions to each number, and for this purpose a special
form is necessary. This is arranged in quarterly openings. The
left-hand page contains the usual particulars of the purchase of all
contributions, and the right-hand page shows the appropriation of
each article to the particular number wherein it is used, or if not used
during th3 current period, it is extended into the " stock" column
at the end, to be carried forward to the next period. This " stock"
column, however, must be strictly watched to see that it contains
only such contributions as are really of value for use during the
ensuing period, and all articles which are not intended to be used
should be written off to expenses as "waste" contributions, and
not carried forward as stock.
Seeing that the pictures which appear in the weekly illustrated
papers form a large item in the cost of production, it is desirable to
keep a separate Eegister for recording their purchase and con-
sumption. The Registers may be respectively called
Contributors' Register Literature,
Do. Art.
A specimen ruling is given in Appendix D, which will apply
for either of these purposes. The " purchases" column should be
totalled and transferred into the General Ledger monthly, but
the analysis columns may conveniently be carried on to the end of
each quarter, so as to avoid too frequent re-entry of the stock on
hand.
APPENDIX A.
Specimen set of Books, containing
entries representing transactions
for the Half-year ending 30 June
i8 95 .
CONTENTS OF APPENDIX A.
Fo. OR No.
PAGES
SALES. Order Book
1
62-63
Day Book ...
2
66-68
Returns Book
3
70-71
Ledger
4 to 12
74-76
Cash Sales Book
13
78-79
Back Nos. Sales Book
14
82-83
Subscription Order Book ...
15
86-87
do. Ledger
16
90-91
Sundries Day Book...
17
94-95
do. Ledger
18 to 22
98
Distribution Register
23
100
Stock Register
24
102
ADVERTISEMENTS. Order Book ...
25
104-105
Day Book
26
108-109
Ledger
27 to 43
112-115
CONTRIBUTIONS. Register (Litera-
ture)
44 :
118
Register (News) ...
45
120
Ledger ...
46 to 60
122-124
PURCHASES & EXPENSES.
Invoice Book
61
126-129
Invoice Ledger...
62 to 85
132-135
Paper Book
86
138
CASH. Cash Received Book
87
140-147
Cash Book ...
88
150-155
Salaries and Wages Book ...
89
158-159
Petty Cash Book
90
162-163
Postage Book
91
166
PRIVATE BOOKS. General Ledger... 92 to 133 168-182
Private Ledger .. 134 to 141 184-189
SALES ORDER BOOK
62
NEWSPAPER ACCOUNTS.
JANUARY
Agent's Name and
Address
ISt
2nd
3rd
4 th
5 th
6th
7 th
8th
gth
i oth
nth
I2th
i3th
i4th
1 5th
Brown, E. H., Dorking
205
205
205
205
208
205
205
205
205
205
208
205
205
Green, T. P.,
154
154
154
154
158
154
154
154
154
i54
158
165
165
Clerkenwell
Peel, J., Camberwell
117
117
117
117
130
117
117
117
in
in
124
in
in
Clarke, C., Newington
13
13
13
13
I 3
.-
13
13
13
13
13
13
13
J 3
Wight, C., Harrow . .
4
40
40
4
25
..
40
40
40
40
40
2 5
40
40
Jones and Smith,
Whitechapel
160
1 60
i Go
160
160
160
1 60
1 60
160
1 60
1 60
1 60
160
Williams and Moist,
201
201
203
203
209
209
210
210
210
210
210
208
208
Ilford
Earl, P. M.,
247
247
247
247
247
247
247
247
247
221
221
221
221
Charing Cross
Sundry Persons
17,898
18,652
18,543
17,621
19.152
" *
17,119
17,263
17,897
19,168
18,163
20,207
17,340
18,169
19.035
19,789
19,682
18,760
20,302
18,264
18,409
19,043
20,308
19,277
21,326
18,463
19,292
NEWSPAPER ACCOUNTS.
63
1895.
(1)
1 6th
iyth
iSth
igth
20tll
2ISt
22Ild
23td
24th
25th
26th
27th
28th
1
29th soth
3ist
Total
Day
Book
Folio.
205
205
205
208
205
205
205
205
205
208
205
205
205
205
5,547
2
165
165
165
170
..
I6 5
165
165
165
165
170
..
165
165
I6 5
165
4,352
2
in in 1 in
124
III
III
III
in
III
124
in
in
III
in
3,097
2
13
13 13
13
13
13
13
13
13
13
13
13
13
13
35i
2
40
160
40
160
40 25
160 160
4
160
40
160
40
160
40
160
4
1 60
25
1 60
40
160
40
160
40
160
40
160
1,020
4,320
2
2
208
208
208
208
208
208
214
210
216
210
..
114
108
108
108
5,228
2
221
221
221
221
..
221
221
221
221
221
221
..
221
221
221
221
6,201
2
18,212
18,342
17,109
2O,5II
18,142
17,763
18,341
l8,IO7
17,777
19,567
-
18,207
17,105
17,206
I,35I
491,932
2
19-335
19,465
18,232
21,640
19,265
18,886
10,470
19,232
18,908
20,698
19,236
18,128
18,229
19,374
522,048
j
1
SALES DAY BOOK
6
NEWSPAPER ACCOUNTS.
JANUARY 1895.
Particulars
M
Name.
1
3|
Copies
Quires
~o"o' Amount
M.
T.
W.
Th.
F.
S.
'*
j fe .
s cl
Brown, E. H. .
205
205
205
205
208
1,028
205
205
205
205
205
208
1,233
205
205
205
205
205
208
1,233
205
205
205
205
205
208
1,233
205
205
205
205
..
820
213
9 4
ib o o
Green, T. P. . .
154
154
154
154 1 158
774
''54
165
154
165
154
165
154
165
154 158
165 170
928
995
165
165
165
165
165! 170
995
165
165
165
165
660
167
10
5
12 II I
Peel,J. ..
117
117
117
117
130
598
117
117
117
in
in 124
6gi
in
in
III
in
in
124
679
in
in
III
in
in
124
6/9
in
in
III
in
444
119
3
6
8 19 4
Clarke, C.
..
13
3
3
13 13
65
13
I;
3
--
13
13
78
13
I;
3
3
13
I-
7^
13
1;
3
3
13 13
78
i~-
13
3
3
52
13
13
7
i o 3
Wight, C.
40
40
40
40 25
185
40
40
40
40
40 25
225
40
40
40
40
40 25
225
40
40
40
40
40 25
225
40
40
40
40
1 60
39
6
8
2 19 2
Jones and Smith
"160
160
160
160
160
1 60
160
160
160
160
160
800
960
160
160
160
160
160
160
960
160
160
1 60
160
160
1 60
1 60
160
160
160
e
1 66
4
9
12 9 9
Williams and
Mois
201
201
203
203
209
1,017
209
2IO
210
210
2IO
210
1,259
208
208
S
208
214
208
210
208
216
208
210
ii
114
1 08
1 08
1 08
438
2OI
2
10 15 i 7
Karl, P. M. ..
247
247
247
247
247
1,235
247
247
247
247
221 221
1-430
221
221
221
221
221
221
1,326
221
221
221
221
221
221
1,326
221
221
221
221
..
2 3 8
13
ii 17 17 9
Sundry Persons
17,119
17,898
17,263
18,652
17,897
18,543
19,168
17,621 19,152
18,163 2O,207
17,340
18,142
18,169
17,763
l8,2I2
18,341
18,342
l8,I07
I7,IO9 20,511
17,777! 19,567
18,207
17,105
17,206
18,351
491,932
l8,920
12
12
1,428 2 8
.
75,228
93,750
95,866
98,061
75,177
83,966
5221048
2O,078
2O
i,5i5 i 7
Less Returns for January as per Sales Returns Book
3
304 18 ii
1,210 2 8
G. L. 92
NEWSPAPER ACCOUNTS.
67
FEBRUARY 1895.
Name
Particulars
PQ.o
Copies
Quires
Is
3*
12
3
Amount
M.
T.
W.
Th.
F.
S.
Sundry persons
Less Ret
470,614
i8,iooj 14
s d
1,360 O 2
256 o i
urns for February as per Returns Book
1,104 o i
G. L. 92
MARCH 1895.
(*)
Sundry persons '
488 077
1 8 772
s d
Less Returns for March as per Returns Book .
, . 3 234 19 6
'1,187 6 2
G. L.
APRIL 1895.
(*)
Sundry persons!
503,468 19,364 4
Less Returns for April as per Returns Book ..
s d
298 i 7
1,200 i 6
a^
G. L. 92
68
NEWSPAPER ACCOUNTS.
MAY 1895.
Name
M.
T.
Parti
W.
sulars
&
ti'o
T
Copies
guii
i s, 097
es
&
Amount
Th.
F.
S.
Sundry persons
Less Ret
470,523
i
12
s d
1.358 7 it
267 7 2
urns fc
r May
as per
Retur
ns Boo
k
1,091 o 9
G. L 92
JUNE 1895.
Sundry persons
Less Ret
485,708 18,681
2
12
3
s d
1,416 9 o
246 i ii
urns fo
r June
as per
Retur
is Boo
k ..
1,170 7 i
G.L.
SALES RETURNS BOOK
70
NEWSPAPER ACCOUNTS.
JANUARY 1895.
(5)
U
<u o
t>-^
Date
Agent's Name and Address
Copies
Quire
s
3*
Amount
Jan. 2
Brown, E. H., Dorking
260
10
4
s d
J 5 o
4
Peel, J., Camberwell
169
6
13
6
9 9
6
Williams and Moist, Ilford
1,768
68
10
520
8
9
Earl, P. M., Charing Cross
Green, T. P., Clerkenwell
416
1,170
16
45
o
ii
i 4 o
376
16
18
Wight, C.. Harrow
Jones and Smith, Whitechapel
234
1,612
6?
9
13 6
4 13 o
2
Sundry persons (Sundry)
7,700
296
4
12
24 4 o
9
do. do.
19,100
734
16
,,
58 2 6
16
do. do.
22,100
850
o
63 15
23
do. do.
22,789
876
is
65 H 9
30
do. do.
25.532
982
'.
76 17 ii
102,850
3.955
20
304 18 ii
FEBRUARY 1895.
(3)
Feb. i -28
Sundry persons (Sundiy)
S,454
3,402
D. B.
MARCH 1895.
(3)
Mar i -3 1
Sundry persons (Sundry)
81,138
3,120
18 12
s
234 19
d
6
.
D. B. 2
UNIVERSITY
OF
NEWSPAPEB ACCOUNTS.
71
APRIL 1895.
(3)
Date
Agent's Name and Address
Copies
y
Quires go
Amount
Apl. 1-30
Sundry persons (Sundry)
102,985
3,960 25 ! 12
s d
298 i ^
D.R.2
MAY 1895.
Mayi-3i
Sundry persons (Sundry)
92,589
3.56i
3
12
s d
267 7 2
75. /?. 2
JUNE 1895.
Jun. 1-30
Sundry persons (Sundry)
85,352
3,282
20
12
s d
246 i ii
D.B.8
SALES LEDGER
INDEX
BROWN, E. H.
CLARKE, C.
EARL, P. M.
GREEN, T. P.
JONES & SMITH
PEEL, J. ...
WIGHT, C.
WILLIAMS & MOIST
SUNDRY PERSONS
Fo.
4
7
11
5
9
6
8
10
12
74
NEWSPAPER ACCOUNTS.
B. H. BROWN.
1895
Jan. i
Ian.
Dates
S.2?
8
Ouires
(total)
Bala
7/1 1
12
nee
14/18
19
21/25
26
28/31
205
208
i So
213
13
9
393
22
Amount.
Date
Particulars
J
i
Quires
u
s d
13 13 9
1895
Jan. 2
By Returns
260
10
o
.. i
Cash .. ..
1 80
13
16 o o
Feb. 22
., ...
...
203
9
2913 9
393
22
Amount
s d
o 15 o
13 13 9
15 5 o
29 13 g
T. P. GREEN.
1895
an. i
an.
To Bala
i/4 7/i i
nee
154
152
(. sd
ii.n. ii 80
1895
Jan. 9
Feb. 2
By Returns . . 1,170
Cash .. ..
45
152
87
\ri
ii 8 o
5 J 2
Mar. ii
// // ....
122
10
9 3 7
14/18
21/2<i
28/31
165
19
26
170
I6 7
10
2 12 II I
319
10
23 19 i
319
IO
23 19 i
J. PEEL.
(6)
1895
s d
1895
s d
Jan. i
Jan.
To
i/4
Bala
7/9
nee
;.
'.'. 117
123
13
R.D.
953
Jan. 4
Feb. 27
By Returns
Cash
169
6
242
13
16
87
9 9
18 4 7
5
130
10/11
14/18
21/25
28/31
III
12
19
26
! 124
119
3
2
8 19 4
June 30
To
Bala
nee
6
13
C.D.
9 9
249
3
18 14 4
249
3
18 14 4
June 30
By Balance
6
13
n.n .
9 9
C. CLARKE.
. 1895
Jan.
i/5
7/12
14/19
21/26
28/31
1
13 13
13
2
d
i o 3
1895
June 30
By Bad Debt
13
13
G.L
92
s d
i o 3
13
i o 3
13
13
' o 3
NEWSPAPEK ACCOUNTS.
75
C. WIGHT.
(8)
Dates
J*
-3
UQ
Quires
(total)
1
Amount
Date
Particulars
1
'S.
O
Quires
o
1
Amount
Bala
7/1 1
12
Bala
nee
14/18
19
nee
21/25
26
28/3 i
40
25
22
39
o
6
B.D.
2
B.D.
s d
i 13 o
2 iy 2
1895
fan. 16
[une 30
3y Returns
Balance
234
9
52
6l
6
C
^^_
3
C.D.
s d
13 6
3 18 8
61
52
6
s^sa
6
4 12 2
4 12 2
3 18 8
JONES AND SMITH.
(9)
1895
s d
i8ys
s d
an. i
To
Bala
nee
!93
6
B.U.
14 y ii
Jan. 18
By Returns
1,612
62
3
4 13 o
an.
i/5
7/12
14/10
21/26
28/31
1 60
1 66
4
2
12 y 9
Feb. 4
Cash
..
193
6
87
14 y ii
Mar. 18
104
4
7 16 y
359
10
26 19
359
10
26 19 8
"
-
WILLIAMS AND MOIST.
(10)
1895
an. i
an
To
i
Bala
nee
201
184
13
B.U.
s d
13 16 9
T 1895
Jan. 6
17
By Returns . .
Cash
1,768
68
184
o
n
87
s d
5 2 o
13 16 y
3
4
203
Feb. iy
H n
..
133
2
9 19 7
5
7
209
8/12
24
26
210
14/19
21/2
208
23
m t
214
25
. .
216
28
"4
29/31
108
201
2
2
15 i 7
385
15
28 18 4
385
15
28 18 4
P. M. EARL.
(11)
1895
s d
1895
s d
Jan. i
Jan.
To
i/5
Bala
7/10
nee
247
252
o
B.D.
18 18 o
Jan. 8
By Returns
Cash
416
16
252
o
o
8 3 7
i 4 o
17 19 i
June 30
11/12
To
14/19
Bala
21/26
nee
28/31
221
2J8
16
13
2
C.D.
17 17 9
i 4 p
Feb. 6
Discount .
Cash
238
13
"
18 ii
16 19 10
Discount .
H
17 ii
506
13
37 19 9
506
13
37 19 9
June 30
By Balance .
16 o
B.D.
i 4 o
76
NEWSPAPER ACCOUNTS.
SUNDRY PERSONS.
(12}
Dates
1
Quires
(total)
O
1
Amount
Date
Particulars
C/3 Q
'a i Quires -3
| *
Amount
1895
Jan. i To
Bala
nee
..
..
12163
M
B.D.
s d
928 17 o
1895
Jan. i
By Balances .
Kj8
13 B.I).
s d
15 i 8
Ian. 1/31
Cop
es as
per
Day
..
18920
12
2
1428 2 8
n 2
Returns .
7700
296
4 3 24 4 o
Bk.
n '
19100
734
16
=58 2 6
Feb 1/28
w
w
.
.
18100
14
1360 2
II
n n
22100
850
o
63 15 o
Mar 1/3
Apr 1/30
Mayi/3i
"
""
'
'
18772
5
4
I
1422 5 8, 23
1498 3 I 30
1358 7 n
" "
22789
25532
876
982
13
o
65 14 9
76 17 ii
Jun 1/30
""
"
18681
2
1416 9 o i
Cash
600 13 87
6201 2
45 10 o
46 12 i
June 30
B
Bala
nces
199
21
C.U.
16 9 o
H :
"n "
612
3 n
46 2 6
1 '
n n
609
25
45 18 9
n 5
ii n
558
24
42 i 8
64O
10
48 9 2
n '
ii i,
519
18
39 i 4
a (
n
491
8 i 37 2 6
n ^
it n
558
ii
42 i 9
I
ii n
540
20
41 o 7
2
601
2
45 7 2
n
"ll
610
19
46 2 9
<
618
2
46 18 3
n (
"n "n
621 8
47 o 6
a 7
530 21
40 2 9
a 8
ll ii
508 6
38 i 10
" i
n i'
5i8 13 -,
39 o 7
n i
5 30 3
40 s ii
ii 2
"n "11
601 o
45 6 2
23
621 8
47 o 9
"n 'n
638 7
,
48 i 10
2'
B
6lO 22
46 o ii
26
"n "11
618 2
46 10 i
28
"11 11
650 20
49 i 8
29
n
6?9 8
5i 3 4
30
n
58 9 i
31
668 3
50 ii i
Feb. 1/28
Returns . . 88454
3402 2
3
256 o i
Cash ... .
14883 8
87
1 1 22 I 8
Mar 1/31
Returns .. 81138
Cash .. ..
3120 18
17842 19
3 234 19 6
87 (1342 6 I
Apr. 1/30
Returns . . 102985
3960 25
3
298 i 7
Cash
11772 8
87
908 i 10
Mayi/3i
Returns . . 92589
3^61 3
3 267 7 2
Cash .. .
14642 i
87
1108 5 9
un 1/30
Returns . 83352
3282 20
3
246 i ii
Cash . . . .
13103 6
87
977 15 3
Discount .
26 10 o
une 30
Balances .
14640
24
C.D.
1118 4 10
24298
21
J428 14 6
24298 21
9428 14 6
1895
^^M^^HHi
^^^MI^HMM
^^^^^^^^
June 30
To
Bala
ices
14640 24
B.D.
118 4 10
une 30
By Balances
199 21
B.D.
16 9 o
CASH SALES BOOK
78
NEWSPAPEK ACCOUNTS.
JANUARY 1895.
(13)
ate
Name
Changed Sold
Amount
o
1
Daily
Totals
ilj5 ,
4
8
9
10
ii
12
Iron
White .. ; ..
Smith
Cuff
3
15
i
i
i
i
i
i
2
2
I
I
I
I
I
2
I
I
2 9 8
13
22
I
6
7
6
22
2
15
23
5
7
o
14
7
20
7
s d
2 3
3 &
i Si
4i
i ni
2 9i
i 6
3 6
2 10^
I 95
I Hi
i 6
2 6*
i "i
2 II
23 -7 ii
87
87
C.F.
s d
26 2 3
21 2 6
24 3 2
23 i 8
19 I 2
29 2 3
25 6 2
25 4 3
22 I 7
26 7 3
24 8 9
Innes
Castle
7
5
Ingram
Mansfield
Burr
Cassell
Holloway
Snaresbro
Pitt
McNab
14
i
4
Simpson
8
Marlbro
Inkwell
Casual
2
Sundry persons
Sundry persons
62
13
64
22
327
==
280
9
2
58
2
61
19
319
2O
59
24
300
12
34
I
249
8
48
12
376
12
45
10
331
8
62
15
331
2
58
3
294
6
61
6
338
o
60
9
320
21
266 i o
Jan.
Jan.
NEWSPAPER ACCOUNTS.
79
JANUARY 1895.
(13)
Date
Name
Changed
Sold
Amount
o
1
Daily
Totals
Jan. 14
15
16
I 7
18
19
n 21
-/ 22
23
2 4
25
. ',6
28
29
30
31
Feb. 1/28
Mar. 1/31
April 1/30
May 1/31
June 1/30
Sundry persons
Sundry persons
54
3
287
5
s d
B.F.
87
87
87
87
87
87
s d
266 i o
22 9 8
31 8 6
32 i 9
35 9
31 6 3
33 9 ii
32 8 6
33 ii 10
34 2 8
39 i 6
39 18 3
31 2 3
32 8 6
33 i 9
36 9 i
37 10 5
72
10
412
8
17
7i
4
409
78
9
458
19
70
14
406
8
69
18
418
5
75
6
410
18
82
9
439
25
83
17
448
2
no
15
5i6
8
112
6
5i8
2
87
18
406
23
9 2
4
411
14
95
16
436
2
97
8
483
II
101
18
501
6
2,610
18
10,358
17
802 i 6
G. L. 93
778 2 3
2,518
10
10,551
20
G. L. 93
794 i 7
G.L. 93
810 2 i
2,798
2
10,772
21
2,812
21
10,962
4
G. L. 93
822 i 9
2,798
22
10,983
15
G. L. SL9
825 2 2
G. i. .93
BACK NUMBERS SALES BOOK
82
NEWSPAPKK ACCOUNTS.
JANUARY 1895.
(14)
Date
Particulars
"rt J
0)
.y
i
\mount
Fo.
Daily
Total
[an. i
2
3
4
5
9
10
ii
12
14
15
If
1 8
. i * | 1
i
i
i
i
9
2
29
I
18
240
382
258
226
294
4U
448
472
274
276
22f
2 9 8
235
328
332
id.
4 d.
id.
fid.
id.
id.
(Sun
s d
o o Q
o o 8
025
o o fi
I fi
I
87
s d
5 10
12 2
2 10
19 6
5 6
ID 8
19 10
ii
2 9
3 2
fi 8
o S
7 9
8 2
4 2
18 i
19 fi
3 10
10 3
18 o
2 9
|!_i
57
2
9910
9604
8762
8859
8908
8756
8907
6^54
I
12
6
i
i
i
9196
i
6
8851
1
5 fi28
I
9192
9654
8862
973
gofiS
9077
I
j
i '
6
fi
r
i
73
8908
240
8871
Sundr
8873
8762
9091
9090
9102
9072
y Nos.
dry)
'
'
..
..
..
..
..
21
22
23
24
25
26
28
2Q
30
31
''
-
287
441
449
275
356
438
481
487
442
4i
'
9393
40 12 4
G. L. .95
NEWSPAPER ACCOUNTS.
83
FEBRUARY 1895.
(14)
Date
Particulars "<
D
Amount
Fo.
Daily
Total
Feb. 1/28 (Sund
ryNos
,
9 ,y88
(Sun
dry)
87
s d
42 2 10
G. L. 93
MARCH 1895.
Mar 1/31
(Sund
..
..
..
10,702
(Sun
dry)
s d
7 45 6 2
G. L. 3
APRIL 1895.
! s d
Apr. 1/30
(Sund
ryNosj) ..
,St2
(Sun
dry)
7 37 i y
1
-=
.
G. L. SB
MAY 1895.
(14)
1
Mayi/3i (Sund
ryNos
(Sun
dry)
7
s d
3<J o lu
G. L. y,7
JUNE 1895.
(14)
i
Jun.i/3o!(Sund
1
ryXus , ) ..
y,uo (Sundry) b?
d
38 12 3
G. L. 'J3
SUBSCRIPTION ORDER BOOK
86
NEWSPAPER ACCOUNTS.
(15)
QUAETER ENDING
Name
1 *
f -v
Address "f! !
EPS
iF
8
IO II
January
I2ji4 15 16^17 1 8 nj
I
24
2<
26
2t
2g
3031
i
i
-1
'-.
6 7 8
1 2
3
5
7
Alexander,
WintonHall, j
J. L
Berks IQI
I I
i
I
i
j
I
j
I
j I
i
i
ii i
i
i
i
i
i i
j
I
j
I
1 1 i
i
i
il i
i
i i
Anglo- iWhitefriars,
Indian Club! E.G.
156
I I
i
1
i
i
I
I
1
I
x
j
T j
j
i
i
i
i
i
j
I
j
j
j
i
i
x
i
i i
Arton,
\V T~)
129 New St.,
Blackuian, '
Bourne (D
r.) 156 |
1
I
1
1
1
1
i
ii i
I
i
i i
E. P.
Vale, Worcstr
312!
I | *
1
1
1
1
1
1 *
r
1
i i i
1
1
1
1
1
1
1
1
1 '
Beaumont,
Dresden,
E. G.
Germany' 234 i i i
1
i i
i r
1
I
j i
i i i
i
i
i
i
i
I
1
I
I I
i
i i
i
i i
Beddington,
133 High St.,
P. W.
Mitcham 12/80 i
J
i
1
1 ! 1
I
I
i i
1 I F
i
i
i i
j
I
j
I : 1
j
i
i
i
I
i
i i
Currie, W. .
Elmfield,
Enrieldi 245
I
j
i
I
I I
I I
I ij I
I I I
i
i
i
il i
I
I
j
I I
j j
i
j
j
i
j
i i
Dodge, P . .
Lacklands,
i
Broadstairs
36
c
m mj e n c
i In g 13 I'
e
b
1895
Earl, J. . .
White St.,
Sutton (>V.) 12
(
s
u
, Ip 1 y d
s c o
i t i i
u
c
d
Fitch, K. . .
Broad St.,
,
Reading 78/78
I I
i i i i i i i
I I] I I I I I l| I l| 1
I 1 I
I I
'! i
i! i
i
i i
i i
Gibbons, T.
Rued'sChmps
| !
Elysees, Paris 78/312 i; i
j i r i i i i
I i j i i i ! i i i i i i
1 j I: I
J
1
i
j
I'* i| i| i i
i i
Hirsch,
1 10 Broad way,
|
, (
j
B. L.
Baling
154
ij I
i
I
i i i i i
i I I| 1 ' 'I '
i { 1 1 i i
t! i i
I
I
i
i
i i: i i i ' i
i; 1
Inglis, I. ..
The Mall,
Eastbourne! 83
I 1
i
j
I I I; I, 1
II l| 1 i ij i i i
i
i
i i
i i
i
1
I
i
i
i
i i
i i
j i
Kemp,
Tooting
|
G. W. Br'dway S.W.
Lambert, {94 Church St.,
O. P.! Liverpool
Maine, A. . . The Manse,
. 105
10
I
II 1
I
I
I
1
i
i
i i i
I I I
i
i
1
E
X
i
P
ir
e
d
-
n
r
e ,
1
1)
I
e
i
V
i! i
e d
i
Fakenham
76
J i l
i
I
I I I 1 I
il i i
i
i i i
i
i
i i
i
i
i
1
i
i
j
I
I
i j i
1 i
Nairn, S. . .
George Hotel,
Torquay! 161
1 I
I
I
1 I I I I
I II II il l i i
i
i
ii i
i i
i
I
i
i
i
i
i j
ii i
1 1
Oliver, X...
St. Mary's
Rd.,Dereham
78
1 I
i
I
I 1 I I I
i
i
i
i
i
i i
i
i
i
i
i i
i
I
i
i
i
I
i
I
i
i
i I
Payne, W...
P. O., Bury
i
St. Edmunds 26
1 . .
i
i
i
i
....
Redford, S.
The Promen-
ade, Hastings
156
1 I
I
I
^ 1 ^
i
I '
i
i
i
i
i
i
i
i
i
i i
i
i
i
I
i j
i
I
i
I
i
i
I I
Thomas, M.
15 Broad St., i
Vernier, O.
Aylesbury 163
Park View,
I
1
1
1
I
1
1
li I
1
1
1
1
1
1
i
i
i
i i
i
i j i
I
i i
i
i
i
l I
i
1 1
Hertford 218
j i
i
I
I
I i
1 I
i
I
i
i
i
i
i
i i
i i
i
i
i
I
i i
i
i
i
J I I
I 1
Waters, A.
The Wold,
Boston
234
I i
i
I
I
i il i i
j j
i i
i
i
i
i i
i
i
i
i
i
1
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i
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i : i
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Young, B...
Market Hotel
Sundry
Stamford 159
i
I
I
i
i
1
4.
i
i
i
i
i
i
i
i
1 1
I
i
i
persons
(Sundry)
SKI
do.
do. (Dr.)
2640
|
(6>.)
121665
(Dr.)
2808
NEWSPAPEB ACCOUNTS.
87
31sT MARCH 1895.
February
March
M'O
<u <o
1
co 03
o S.
U) ^
t <
M
'5
16
1819
20
J*
23 25
96
27
28
i
2
4
5
6
7
8
9
II
13
'3 '4
15
1618
19
20
21
22
23
25
z6
7
28
-9
30
W v
.2,0
8-
|
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1
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1
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,
,
,
,
J
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7 8
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'
1
1
' '
1
'
1
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7 8
78
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78 78
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78
156
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7
78
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167
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78
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78
3 I2
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78
76
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78 ,
7SJ 27
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78 (Dr. 2)
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78 83
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78
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78
78
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I
I
I
i
I
I
i
I
78
85
I I
I
I I
i
i
I
I
I
I
I
I
I
I I
i
I
I
i
i i I
I
i
I
I
r
i
i
I
i
I
'
'
I
I
I
i
I
I
i
I
7 8
140
I
I I
i
,
I
I
I
1
I
I
I
i r
i
I
I
i
i
. i
I
i
I
I
i
i
i
I
i
I
I
'
I
I
I
i
I
I
i
I
78
156
I I
I
I
i
I
I
I
I
I
I
I
I
I
i i
i
I
I
i
i
I
I
i
I
I
i
i
i
I
i
I
I
I
I
I
I
i
I
I
i
I
.... 78
81
i 1
38533
79840
1
(Dr.
) 2861
40152
(Cr.)
81580
(/>>.
) 2863
|
i"
SUBSCRIPTION LEDGER
90
NEWSPAPER ACCOUNTS.
(16) QUARTER KNDINO 31s? MARCH 1895.
Dr.
Name
Particulars
Dr. Balances
brought forward
Current
Proportion
%
|
Amount
^ Amount
o
U
Alexander, J. L
Anglo-Indian Chili
Arton, W. D
s d
19 6
i 6
\\
i- i f>
%
78
78
78
36
"^8
78
78
78
10
78
/8
7
3
%
78
78
38,533
d
9 9
9 9
9 9
9 9
1 6 3
9 9
9 9
6 o
9 9
13
9 9
9 9
9 9
1 3
9 9
9 9
9 9
i 7*
9 9
9 9
9 9
9 9
9 9
245 ' 7 to
Blackman, E. P
Beaumont, E.G.
Beddington, P. W.
Renewed ist January 1895
156
Currie, W
Dodge, P
Earl, J
36 copies, i3th Feb. to 26th March inclusive
Written oft " Bad," 3ist March 1895 . .
;; M
Fitch, K
Gibbons, T
Hirsch, B. L.
Inglis, I.
Kemp, G. W.
Lambert, O. P
Maine, A
Nairn, S. . .
Expired nth January, and not renewed
Oliver, X. ..
Payne, W
Redford, S
Thomas, M.
Venner, O
Saturdays only
Waters, A
Young, B. . .
Sundry persons
(Falling under the alphabetical classifica- 1
tion as above >
2,640
2,808
18 2 6
40,152
25<i i ^
r;. L. ft5
QUARTER ENDING SOrn JUNK 1895.
Sundry persons
(Falling under the alphabetical classifica- i
tion as last quarter j"
2,863 19 2
40,384
260 13 3
2,863 1 19 2.
1
40,384
1
260 13 3
asssasiii^m
G. L. 9'>
NEWSPAPEK ACCOUNTS.
91
Cr. (16)
Cr. Balances
carried forward
Total
Cr. Balances
brought forward
Cash Received
Dr. Balances
carried forward
Total
1
8
1
OJ
-
a
Amount
'S
Amount
'EL Amount
i
ess
Amount
'S.
Amount
a
Amount
o
U
o
U
o
CJ
5
cj
o
U
c3
* d
s d
s d
s d
s d
s d
"3
14 *4
191
i 3 ioi
191 i 3 ioi
191
i 3 ioi
78
9 9
156
19 6
156; 19 6
156
19 6
78
9 9
78, 9 9
/s
9 9
"78
9 y
312
i 19 o '
'312 87
i 19 o
312
i 19 o
156
I 12 6
234
289
'234 2 '8 9
234
289
14
i 9
92
ii 6
12 I 6
"80 87
10
92
ii 6
167
i o ioA
245
i 10 74
245 i 10 74
245
i 10 7^
36
6 o
. . j
"36 87
'e o
36
6 o"
..
12
i 6
Writ
12
ten oft 1
i 6J
12
i 6
78
9 9
156
19 6
78
9 9
78 87
9 9
156
19 6
312
350
390
3 18 o
78
13 o
312
87
350
390
3 18 o
76
9 6
19 3
154
19 3
154
19 3
5
74
'3
10 4*
83
10 44
''. 83
10 4i
27
3 44
105
13 i|
105
13 ij
..
105
13 i4
IO
1 3
10
i 3
. .
IO
i 3
78
9 9
76
9 6
..
2
3 78
9 9
83
10 4i
161
I O lA
161
i o 14
161
i o 14
78
9 9"
78
9 9~
78
9 9
13
'i 74
26
3 3
26
3 3
26
3 3
78
85
9 9
10 74
156
163
19 6
i o 4i
156
163
19 6
I 4 i
156
163
19 6
i o 44
140
17 6
218
i 7 3
1 7 3
218
i 7 3
156
19 6
234
i 9 3
234
^ 9 3
234
i 9 3
81
10 l|
159
19 104
159
19 104
159
19 ioi
,87
93 i 9 1
79,840
505 3 6
121013
767 12 64
72,518
463 4 i4
45,634
"
97 8 2-
2,861
18 19 ii
121013
767 12 64
1
94 18 7)
Writ
ten off i 61
GL95
81,580
518 o o
124540
792 3 8
75,213
481 3 9
46,452
291 18 3
2,863
19 o 2 j
124540
792 3 8
84,420
534 8 7
127667
814 2
81,580
518 o o
42,769
42,769
,8;
i ;;
82 8 I 1
89 3 2f
ioi 10 5 '
3,3i8
3,3i8
23 o 4
12/667 814 2
84,4^0
534 8 7
127667
814 2 O
_^___
81,580
_
518 o o
273 i 8
______
23 o 4
127667 814 2
^^MMM
:
SUNDRIES DAY BOOK
94
NEWSPAPER ACCOUNTS.
JANUARY 1895.
(17)
Analysis
Date
Name and Particulars
1895
Jan. 3
21 31
Johnson, S.
5 Tons Waste at Go/-..
Johnson, S.
10 Tons Waste at 6o/-. .
Thomas, P.
Permission to repro-
duce portraits of
University Crews . .
Smithson, J.
i Electro, 7^ by 4^
Peek & Co.
5,000 Reprints-
Article on School
Board
(Sundry Persons)
(Sundry Items)
1 8
20
22
Amount
Drawings,
Blocks, &c.
Waste
Sundry
s d
15 o u
* d
* d
15 o o
s d
30 u o
30 u o
2 10
2 10
i 4 6
146
I I O
..
..
I J
71 i 6
14 I O 15 IO 6 ; 41 IO U
120 17 o
M ^ - ,
i7 15 6
60 10 6 I 42 ii o
G.L.'J6
G.L.S6
0. L. 'J6
FEBKUAKY 18'J5.
(17)
Feb. 1/28
(Sundry Persons)
(Sundry Items)
22
s d
iu; 6 o
s d
i.5 o
s d
26 6 10
s d
67 II 2
107 6 o
13 8 o
26 6 10
6 7 II 2
G. L. 96
G. L. UG
G.L. <J6
NEWSPAPER ACCOUNTS.
95
MARCH 1895.
(17)
Date
Name and Particulars
o3 o
-3*3
2*
22
Amount
Analysis
Drawings,
Blocks, &c.
Waste
Sundry
1895
Mar. i 31
(Sundry Persons)
(Sundry Items) t ..
s d
119 ? 9
s d
22 I 3
s d
24 i 9
* d
72 19 9
72 19 9
119 2 9
22 i 3
24 i 9
G. L. 96
G. L.M
G. /,. OG
APKIL 1895. (17)
April 1/30
(Sundry Persons)
(Sundry Items)
22
* d
123 4 o
* d
18 5 o
s d
33 9 8
s d
7i 9 4
123 4 o
18 5 o
33 9 8
7i 9 4
G. L. 9C>
G. L. .%
G. 7,. Ofi
MAY 1895. (17)
May 1/31
(Sundry Persons)
(Sundry Items)
22
s d
109 8 9
s d
19 2 3
s d
27 i fi
s d
<>3 5 o
109 8 9
/Ji9 2 3
G. L. 9C>
27 i 6
63 5 o
G. L. 9C,
G. L. 9C>
JUNE 1895. (17)
June 1/30
(Sundry Persons)
(Sundry Items)
22
s d
122 18 II
s d
13 15
s d
3i 4 5
s d
77 19 f>
122 18 ii
T 3 1 5
31 4 5
/7 19 6
G. I,. 96
G. L. 9C>
G. L. 9G
SUNDRIES LEDGER
INDEX
Fo.
JOHNSON, S. 18
PEEK & Co. ... ... 21
SMITHSON, J. .... ... ... 20
THOMAS, P. ... ... 19
SUNDKY PERSONS 22
98
NEWSPAPER ACCOUNTS.
S. JOHNSON
(18)
1895
* d
1895
s d
Jan. i
M 3
To Balance . .
,, 5 Tons Waste..
B.D. 15 o o
17 ! 15 o o
Jan 15
Feb 13
By Cash
87 15 o o
n 45
,, 10
>. I0
i 30 o o
60 o o
I
60 o o
P. THOMAS
(19)
1895
s d
1895
s d
Jan. i
15
To Balance . .
Permission to
B.D
7 2 8
Mar i
June 30
By Cash
Balance . .
87
C.D.
7 2 8
2 10
reproduce |
portraits of \-
17
2 10
University i
Crews
9 12 8
9 12 8
June 20
To Balance
B D.
2 10 o
J. SMITHSON
(20)
1895
Jan. 17
To i Electro
i?
s d
i 4 6
1895
Feb 21
By Cash
87
s d
i 4 6
i 4 6
146
____
PEEK & Co. (21)
1895
Jan. i
19
To Balance
5,000 Reprints
B.F.
17
s d
3 2 6
I I
4 3 6
1895
Feb. 21
By Cash
87
s d
4 3 6
4 3 6
SUNDRY PERSONS (22)
1895
Jan. i
21/31
Feb. 1/28
Mar 1/31
Apr.i/30
Mayi/3i
Jne. 1/31
June 30
To Balances
Sundry items
do
do
do
do
do
To Balance
B.D.
IT:
B.D.
s d
19 17 5
71 i 6
107 6 o
119 2 9
123 4 o
109 8 9
122 l8 II
672 19 4
1895
Jan. 1/31
Feb.i/2*
Mar 1/3
Apr.i/3c
Mayi/3]
Jne. i/ac
June 30
By Cash
Discount
Cash
Discount
> Cash
> Balance
87
C.D.
s d
64 2
122 6 7
124 9 10
6 ii o
94 8 6
93 4 10
4 18 o
"5 5 o
47 15 5
672 19 4
47 15 5
DISTRIBUTION REGISTER
100
NEWSPAPER ACCOUNTS.
JANUARY 1895.
Copies Printed.
Copies Distributed.
Deficit
w
(if any)
Date.
Quantity
Credit
Sales
Cash
Sales
1
1
Jrc*
Free
Waste
Unsold
Total
CJ
i
1895
Jan i
31,292
19-035
8,511
1,686
499
161
540
840
31,272
20
2
19,789
7,282
1,510
161
580
410
30,233
2
3
30^828
19,682
8,3H
1,605
502
163
529
30,795
33
4
29,530
18,760
7,812
1,558
498
161
592
108
29,489
5
29,060
20,302
6,482
885
500
162
610
no
29,051
9
7
30,615
18,264
9,788
1,260
499
162
304
332
30,609
6
8
29,796
18,409
8,614
1,180
497
163
382
549
29,794
2
9
31,270
19,043
8,608
1,627
498
162
208
1,030
31,176
94
10
20,308
7,650
i,5"
169
281
Bzo
31,230
no
n
3i,396
19,277
8,788
i,592
502
187
479
564
31,389
7
12
32,747
21,326
8,341
1,569
500
170
512
32,736
ii
14
28,685
18,463
7,467
1,407
500
171
203
468
28,679
6
15
32,987
19,292
10,720
1,882
499
173
212
204
32,982
5
16
33,096
34,624
19-335
19,465
10,651
11,927
1,850
2,037
499
498
363
182
164
33,o6i
34,6i7
35
7
18
32,437
18,232
10,564
1,834
497
172
501
629
32,429
8
19
36,475
21,640
10,873
1,812
174
518
832
36,350
125
21
33,282
19-265
10,678
1.956
499
164
392
319
33,273
9
22
34,062
18,886
",439
2,141
502
181
463
432
34,044
18
23
34,872
19.470
11,650
2,175
502
161
424
475
34,857
15
24
19,232
13,424
2,875
498
161
417
202
36,809
6
25
36.723
18,908
13,4/0
2,918
499
162
361
373
36,691
32
26
35.119
20,698
io,579
2,280
499
164
322
519
35-o6i
58
28
33,949
19,236
10,700
2,396
501
169
342
33,862
87
29
33,350
18,128
11,338
2,486
507
169
332
33,34i
9
30
34,930
18,229
12,569
2,530
507
164
341
579
34,919
ii
31
36,197
19-374
13,032
2,644
497
165
210
261
36,183
14
885.712
522,048
271,271
__^_^.
51,206
13,502
4,497
io,975
11,433 884,932
780
FEBRUARY 1895.
849.579
470,614
269,325
67,878
13,221
4,120
11,242 11,975 848,375
1,204
MARCH 1895.
Mar. 1/31 870,255
488,077
274,346
65,478
13-429
4,295
",458
12,340
869,423
832
APRIL 1895.
Apl.
1/30
898,761
503,468
280,093
280,093 72,750 13,530 4,320
10,870
12,809
897,840
921
MAY 1895.
May 1/31
869,682
470,523
285,016 73,133 13,613 4,3io I 10,775 ' 11.304
~l"~"
JUNE 1895.
868,674
i, 008
June 1/30
884,028 485,708 285,573 72,770 I 13,241 4,516 11,203 i 10,283 883,294 734
STOCK REGISTER
102
NEWSPAPER ACCOUNTS.
HALF-YEAR TO 30TH JUNE 1895.
Date
Particulars
c
rt
Weight
Date
Particulars
s
C
rt
Weight
1895
Jan. i
Jan. 1/30
Stock on hand .
Changes . .
51,206
T c q
13 3 o
1895
Jan. 3
IO
Waste sold
do.
T c q
500
IO O O
Waste
10,975
21/31
do.
500
Unsold . .
11,433
Returns . .
102,850
i/3i
Back No.'s sold . .
9,393
10 I
176,464
9 12
^^^=
Feb. 1/28
Waste sold
900
Feb. 1/28
Changes
67,878
Back No.'s sold . .
9,988
10 3
Waste
11,242
Unsold
11,975
Returns
8833
Mar. i/3i
Waste sold
179,549
9 15 2
Back No.'s sold . .
10,702
ii i
Mar. 1/31
Changes
Waste
65,478
April 1/30
Waste sold
10 5 o
Unsold
12,340
Back No.'s sold . .
8,812
9 2
Returns
81,138
170,414
980
May 1/31
Waste sold
9 10 o
^^^^^^
Back No.'s sold . .
9,263
10
April 1/30
Changes
72,750
Waste
10,870
Unsold
12,809
Returns
102,985
June 1/30
Waste sold
Back No.'s sold
IO O
"
9,
IO O
199,414
[017 o
^^
May 1/31
Changes
Waste
73,133
10,775
June 30
Stock on hand . .
2 8 3
Unsold
",304
Returns
92,589
187,801
10 4 2
June 1/30
Changes . .
72,770
Waste
11,203
Unsold
10,283
Returns
85,352
179,608
9 15 2
72 I 5 2
72 15 2
June 30
Stock on hand ..
B.D.
2 8 3
ADVERTISEMENT ORDER BOOK
104
NEWSPAPER ACCOUNTS.
JANUARY
No.
Date
Order
No.
Title of
Advertisement
To whom charged
Position
Particulars ot
Insertions
Ordered or
brought
forward
1895
Jan. i
26,284
C. Bradlaugh
F. Jones
i Col.
Every Tuesday
(Stopped 3 Jan.)
H/F I
26,288
Jook
i. Anderson
F. C.
2
26,295
Students' Dictionary
A. P. Watt
Daily till 3 Jan.
3
26,308
Jquitable Society . .
Blackie & Son
2 in. back p.
Daily t.f.o.
(Stopped 3 Jan.)
3
26,492
God and the World
. Hart
i
26,500
"arpets
T. Williams. .
3 in. back p.
Daily t.f.o.
2
26,501
5 arquet
Vtoses & Co.
3
26,561
loyal Choral
F. May
" Entertain-
Balance of 3 ins.
i
ments."
26,572
jrand Hotel
toward & Co.
i
26,574
7 orward Movement
G. Myall
i
26,575
Messrs. Gay . .
*. Anderson
Alteration of 26,272
I
26,576
Sarnardo's Homes
C. Mitchell . .
I
26,577
Streets Widened . .
Hill & Co...
i
26,578
St. Jacob's Oil
Street Brothers
i Jan. and 3 Feb.
I
26,579
Holloway's Ointm'nt
Crossley Moir
Jp. topb/p.
Daily t.f.o.
(Stopped 4 Jan.)
3
26,580
Vogeler'sCompound
do.
>%
i
26,581
Asthma
do.
3
26,582
Electric Baths
do.
3
26,583
26,584
funerals, &c.
:ndiarubber Tyres. .
do.
do.
Front p.
26 ins. exps. 2 Jan
2
I
26,585
Growing Children. .
Street Brothers
Tue. Th. and Sat.
2
(Stopped 4 Jan.)
26,586
Auctions
Debenham Tewson
I
26,587
Sale of Wines
C. Tayler & Co. .
3
26,588
Australia
do.
3
26,589
Rome and back
do.
[ ]
3
26,590 \
w
to [
Sundry Advts.
Sundry Persons .
Sundry
Sundry
35
26,610)
Jan. i
26,611
The seat of war .
C. Tayler & Co. .
i in. top 3 p.
Wednesday
i
26,612 \
to
Sundry Advts.
Sundry Persons .
Sundry
Sundry
55
26,650 1
26,651 \
Jan. i
to
Sundry Advts.
Sundry Persons .
Sundry
Sundry
62
26,682)
Jan. 3/31
(Sundry)
Sundry Advts.
Sundry Persons
Sundry
Sundry
954
i '- 154
NEWSPAPER ACCOUNTS.
105
1895
Dates of Insertion
Total
No.
Price
No.
carried
inserted
brward
1
i
2
3
4
5
7
8
9
10
II
12
14
15
1 6
17
18
19
21
22
23
24
25
26
28
29
3
31
no/-
V
i
96/-
V
V
2
2 4 /-
V
V
V
3
4 o/-
V
V
V
3
50/-
V
_
I
5o/-
V
V
2
45/-
V
V
V
3
ig/-
V
i
25/-
V
!
85/-
V
I
43/-
V
i
45/-
V
i
6 4 /-
V
I
i5/-
V
i
i7o/-
V
V
V
3
4 8/-
V
..
,
65/-
V
V
V
3
l82/-
V
V
V
3
5o/-
V
V
2
75/-
V
I
igj.
V
V
2
22/6
V
I
4 8/-
V
V
V
3
7o/-
V
V
V
3
66/-
V
V
V
3
( Sundry)
V
V
V
V
35
1 8/6
V
i
(Sundry)
V
V
V V
V
V
55
(Sundry)
V
V V
V
V
V
62
(Sundry)
..
V
V
V
V
V
V
V
v/
v'
V
V
V
V
V
V
V
V
V
V
V
V
V
922
32
1122
=
32
;=
ADVERTISEMENT DAY BOOK
108
NEWSPAPER ACCOUNTS.
IST JANUARY 1895
Order
No.
Title of Advertisement
To whom charged
Price
II
Amount
Daily
Total
s d
s d
26,284
C. Bradlaugh
F. Jones
IIO/-
27
5 10 o
26,288
Book ..
R. Anderson
9 6/-
28
4 16 o
26,295
Student's Dictionary
A. P. Watt
55-
29
i 4 o
26,308
26,492
Equitable Society
God and the World
Blackie & Son . .
J. Hart
4 o/-
50/-
30
200
2 10 O
26,500
Carpets
T. Williams
50/-
32
2 10 O
26,501
Parquet
Moses & Co.
45/-
33
250
26,561
Royal Choral
F. May
i 9 /-
34
o 19 o
26,572
Grand Hotel
Howard & Co. . .
25/-
35
150
26,574
Forward Movement
G. Myall
83/-
36
450
26,575
Messrs. Gay
R. Anderson
43/-
28
230
26,576
Barnardo's Homes
C. Mitchell
250
26,577
Streets widened
Hill & Co.
64!-
38
34
26,578
26,579
St. Jacob's Oil
Holloway's Ointment
Street Bros.
Crossley.Moir &Co.
i7o/-
39
40
o 15 o
8 10 o
26,580
Vogeler's Compound
do.
4 8/-
280
26,581
Asthma
do
65/-
*
350
26,582
Electric Baths
do.
l82/-
920
26,583
Funerals, &c.
do.
5/-
2 10
26,584
India-rubber Tyres
do.
75/-
w
26,585
Growing Children. .
Street Bros.
i9/-
39
19 o
26,586
Auctions
Debenham Tewson
22/6
41
I 2 6
26,587
Sale of Wines
C. Tayler & Co. . .
4 8/-
42
280
26,588
Australia
do.
70/-
3 10 o
26,589
Rome and back
do.
66/-
360
Sundry
Sundry Advertisements
Sundry persons . .
Sundry
43
45 o o
121 6 6
2ND JANUARY 1895
26,288
Book ..
R. Anderson
9 6/-
28
4 16 o
26,295
26,308
Student's Dictionary
Equitable Society..
A. P. Watt
Blackie & Son . .
24/-
40/-
29
30
i 4 o
200
26,500
Carpets
T. Williams
50/-
32
2 IO
26,501
26,579
Parquet
Holloway's Ointment
Moses & Co.
Crossley.Moir &Co.
45/-
170;-
33
40
250
8 10 o
26,581
Asthma
do.
65/-
35
26,582
Electric Baths
do.
l82/-
920
26,583
Funerals, &c.
do.
5/-
2 10
26,587
Sale of Wines
C. Tayler & Co. . .
48/-
42
280
26,588
Australia
do.
7o/-
3 10 o
26,589
Rome and back
do.
66/-
360
26,611
The Seat of War
do.
18/6
o 18 6
Sundry
Sundry Advertisements
Sundry persons . .
Sundry
43
70 o o
C/F
116
237 ii o
NEWSPAPER ACCOUNTS.
109
SBD JANUARY 1895
Order
No.
Title of Advertisement
To whom charged
Price
i!
Amount
Daily
Total
B/F
s d
s d
237 ii o
26,295
26,308
Student's Dictionary
Equitable Society
A. P. Watt
Blackie & Son . .
24/-
4 0/-
29
3
i 4 o
200
26,501
Parquet
Moses & Co.
45/-
33
25O
26,579
Holloway's Ointment
Crossley,Moir&Co.
I 7 0/-
40
8 10 o
26,581
Asthma
do.
651-
350
26,582
Electric Baths
do.
i8a/-
920
26,585
Growing Children
Street Bros.
igj-
39
o 19 o
26,587
Sale of Wines
C. Tayler & Co. . .
48!-
42
280
26,588
Australia
do.
7o/-
3 10 o
26,589
Rome and back
do.
661-
360
Sundry
Sundry Advertisements
Sundry persons . .
Sundry
43
75 o o
in 9 o
4TH TO 31sT JANUARY 1895
Sundry
Sundry Advertisements
Sundry persons.
Sundry'
43
Sundry Sundry Advertisements
FEBRUARY 1895
Sundry persons . . I Sundry ' 43
MARCH 1895
Sundry Sundry Advertisements . . Sundry persons . . Sundry 43
Sundry Sundry Advertisements
Sundry Sundry Advertisements
APRIL 1895
Sundry persons . . Sundry 43
MAY 1895
. . Sundry persons . . Sundry 43
JUNE 1895
Sundry Sundry Advertisements . . Sundry persons . . Sundry 43
3,067 2 6
3,4i6 2 6
G. L. 99
\ 2,802 o 6
I 2,802- o 6
G. L. 99
3,691 3
3,025 i 10
3,203 9 7
3,203 9 7
a. L.
2,775 o 8
ADVERTISEMENT LEDGER
INDEX
Fo.
ANDERSON, B. ... ... ... ... 28
BLACKIE & SON ... ... ... ... 30
CROSSLEY, MOIR & Co.... ... ... ... 40
DEBENHAM, TEWSON & Co. ... ... ... 41
HART, J. ... ... ... ... ... 31
HILL & Co. ... ... ... ... 38
HOWARD & Co. ... ... ... ... 35
JONES, F. ... ... ... ... 27
MAY, F. ... ... ... ... ... 34
MITCHELL, C. ... ... ... ... 37
MOSES & Co. ... ... ... ... 33
MYALL, G. ... .,. ... ... 36
STREET BROS. ... ... ... ... 39
TAYLER, CHARLES, & Co. ... ... ... 42
WATT, A. P. ... ,,. ... ... 29
WILLIAMS, T. ... ... ... ... 32
SUNDRY PERSONS ... ... 43
112
NEWSPAPER ACCOUNTS.
F. JONES.
(27}
1895
Jan. i
,, i
Balance
C. Bradlaugh
IIO/-
s d
600
5 10 o
1895
Jan. 5
March 2
-
By Cash
Comm. . .
Cash
,, Comm. . .
8?
s d
5 8 o
12
4 19 o
II O
11 10 o
11 10 o
R. ANDERSON. (28)
1895
Jan. i
!> 2
,, I
Balance
Book ..
Messrs. Gay
96,-
43/-
s d
420
9 12 o
230
1895
Feb. 8
March 30
By Cash
Comm. . .
Cash ..
,, Comm. . .
8?
s d
5 M 6
10 6
8 12 10
19 2
15 i7 o
i5 17 o
A. P. WATT.
(29}
1895
Jan. i
1,2,3
Balance
Student's Dic-
tionary
24/-
s d
5 3 6
3 12 o
1895
Jan. 3
June 30
By Cash . .
,, Comm. . .
Balance . .
87
C/D
s d
4 13 2
10 4
3 12 o
8 15 6
8 15 6
June 30
Balance
3 12
BLACKIE & SON.
(30)
1895
Jan. i
Balance
s d
2 10
1895
Jan. i
By Cash
87
s d
7 13 o
,. 1.2,3
Equitable
,, Comm.
17 o
Society . .
4 o/-
6OO
8 10 o
8 10 o
J. HART.
(3D
1895
Jan. i
i
Balance
God and the
World
5o/-
s d
520
2 10
1895
Feb. ii
By Cash
Comm. . .
87
s d
6 16 10
15 2
7 12
7 12
T. WILLIAMS. (32}
1895
Jan. i
,, I, 2
Balance
Carpets
50/-
* d
829
500
T 1895
June 30
By Bad Debt
s d
13 2 9
i3 2 9
i3 2 9
^
NEWSPAPER ACCOUNTS.
113
MOSES & Co.
(53)
1895
Jan. i
a 1,2,3
Balance
Parquet
451-
s d
386
6 15 o
1895
Jan. 22
By Cash
Comm.
87
s d
932
i o 4
10 3 6
1 3 6
F. MAY. (34)
1895
Jan. i
Balance
Royal Choral
ig/-
s d
829
19 o
9 i 9
1895
Jan. 25
Mar. 19
By Cash
Comm. . .
Cash
Comm. . .
8?
s d
766
16 3
17 o
2
9 i 9
_____ ______
-""""""
HOWARD & Co. (35}
' 1895
Jan. i
Balance
Grand Hotel
25/-
s d
680
i 5 o
V K 895
Feb. 12
June 30
By Cash
Comm. . .
Bad Debt
87
G.L. 99
s d
5 15 2
12 10
i 5 o
7 13 o
7 13 o
G. MYALL. (36)
1895
Jan. i
Balance
Forw'd move-
ment
85/-
s d
7 i o
450
1895
Mar. 12
By Cash
Comm. . .
87
s d
10 3 5
I 2 7
11 6 o
11 6 o
C. MITCHELL. (37)
1895
Jan. i
Balance
Barnardo's
Home
45/-
s d
486
250
1895
Jan. 29
By Cash
Comm. . .
87
s d
602
13 4
6 13 6
6 13 6
114
NEWSPAPER ACCOUNTS.
HILL & Co.
1895
Jan. i
Balance
Street widen'd
..-
528
64/- 340
1895
Jan. 30
Feb. 25
By Cash
Comm. . .
Cash
Comm. . .
87
s d
4 12 5
10 3
2 17 7
6 5
8681
8 6 8
_^^^________
STREET BEOS'. (3.9)
1895
Jan. i
" i,3
Balance
St. Jacob's Oil
Growing Chil-
dren
s d
. . 10 2 6
i5/- J 5 o
igl- i 18 o
12 15 6
1895
Jan. 7
14
By Cash
Comm. . .
Cash
Comm. . .
87
s d
923
i o 3
2 7 8
5 4
12 15 6
__^_^
________
CROSSLEY, Mora & Co. (40)
1895
Jan. i
i, 2, 3
n I
1,2,3
it I>2, 3
n I, 2
Balance
Holloway's
Ointment
Vogeler's
Compound
Asthma
Electric Baths
Funerals, &c.
India-rubber
Tyres
s d
28 2 6
i7o/- 25 10 o
48/- 280
65/- 9 : 5 o
i82/- 27 6 o
5o/- 500
75/- 3 15 o
1895
Jan. 5
Feb. ii
By Cash
Comm. . .
Cash
Comm. . .
87
s d
25 6 3
2 16 .3
66 6 7
775
101 16 6
101 16 6
DEBENHAM, TEWSON & Co. (4.Z)
1895
Jan. i
i
Balance
Auctions
s d
1895
By Cash
87
s d
4 66
22/6 126
466
4 6 6
CHARLES TAYLER & Co. (42)
1895
Jan. i Balance
i, 2, 3 Sale of Wines
i, 2, 3 .Australia
i, 2, 3 Rome & back
2 'The Seat of
War
sd
. . 12 2 6
4 8/- : 740
7o/- 10 10 o
66/- 9 18 o
18/6 18 6
1895
1 Jan. 22
n n
By Cash
Comm. . .
87
s d
36 ii 8
4 i 4
40 13 o
40 13 o
""""
NEWSPAPER ACCOUNTS.
115
SUNDRY PERSONS.
(43)
1895
Jan. i
ii 2
To Balances
Sundry
S d
5,397 7 5
45 o o
70 o o
1895
Jan. i
By Balances
prepaid
Cash . .
C/D
87
s d
123 i 7
102 I 8
Q
75 o o
Comm. . .
M
II 2 10
4/3i
3,067 2 6
2
Cash
,,
101 2 6
Feb. 1/28
2,802 o 6
, Comm. . .
,,
ii 3 6
Mar. 1/31
3,691 3 8
3
Cash
91 o 9
Apl. 1/30
May 1/31
3,025 i 10
3,203 9 7
4
, Comm. .
Cash . .
10 4 I
93 4 5
June 1/30
.
2,775 o 8
Comm. . .
M
10 I 10
June 30
To Balances
n 5
, Cash ..
101 5 4
prepaid
182 9 6
, Comm. . .
,,
12 2 6
7
, Cash
103 2 10
Comrn. . .
l
13 I 9
8
, Cash ..
f
no 10 3
, Comm. . .
12 9 i
9
, Cash ..
,
go i 6
Comm. . .
,
10 6 7
10
, Cash ..
f
103 8 7
, Comm. . .
ii 15 o
ii
, Cash ..
104 7 8
, Comm. . .
,
ii i 6
n 12
, Cash
94 i 9
, Comm. . .
t
10 2 9
u H
, Cash ..
,
105 6 2
, Comm. . .
|f
ii 3 i
15
Cash ..
103 i n
,, Comm. . .
M
12 9
16
Cash
,
H5 2 7
,, Comm. . .
,
15 3 2
11 17
Cash ..
(
131 9 3
,, Comm. . .
,
14 i 10
18
Cash
110 2 10
, Comm. . .
12 9 6
n 19
, Cash
,
72 i ii
, Comm. . .
,
8 15 2
n 21
, Cash ..
,
95 ii 2
, Comm. . .
,
9 18 o
w 22
, Cash ..
,
94 i 7
, Comm. . .
,
10 3 o
23
, Cash ..
,
no n 4
, Comm. . .
,
12 3 4
24
, Cash ..
,,
109 i 6
, Comm. . .
n i 7
25
, Cash ..
M
97 6 3
, Comm. . .
(|
10 2 10
26
, Cash ..
,
84 ii 9
, Comm. . .
(
935
28
, Cash ..
,
87 6 i
29
, Comm. . .
, Cash ..
'
8 15 o
81 6 3
, Comm. . .
8 10 6
30
, Cash ..
,
92 4 8
, Comm. . .
9 12 4
n 31
, Cash ..
,
86 10 7
, Comm. . .
10 6 7
Feb. 1/28
, Cash
,
2,801 o 7
, Comm. . .
310 6 3
Mar. 1/31
Cash ..
,,
2,722 i 9
,, Comm. . .
M
289 i 10
Apl. 1/30
Cash ..
,,
2,629 i 10
Comm. . .
254 ii 6
May 1/31
Cash ..
,,
2,491 o 6
Comm. . .
,,
352 i 10
June 1/30
Cash ..
Comm. . .
2,717 i 4
329 10 6
June 30
Balances
C/D
6,317 ii 7
24,333 15 8
24,333 15 8
June 30
To Balance
B/D
6,317 ii 7
June 30
By Balance
B/D
182 9 6
CONTRIBUTORS' REGISTER
(LITEEATUEE)
118
NEWSPAPER ACCOUNTS.
Sundry persons
Sundry persons
Sundry persons . .
Sundry persons
Sundry persons
Sundry persons .
IST JANUARY 1895.
(44)
Name
Particulars
Number
of Lines
So^
Amount
Daily
Total
Downey, F.
Count Bismarck
156
4 6
s d
15 o o
s d
Thomson, Mrs. .
Sorrowful Singers
47
2 12
Nutt, W. F. .
Tolstoi's new book
40
50
13 6
Brown, T...
Literary Notes
26
51
i 4 o
Story, T. E.
Reminiscences
83
52
I 10
Whistler, L.
Monday Pops
44
53
18 6
Sundry persons .
Sundry articles
(Sundry)
60
3 i 8
24 19 8
2ND TO 31sT JANUARY 1895.
Sundry articles (Sundry) 60
Isr TO 28rH FEBRUARY 1895.
Sundry articles (Sundry) j 60
IST TO 31sT MARCH 1895.
Sundry articles . .
(Sundry)
60
IST TO 30TH APRIL 1895.
Sundry articles . .
(Sundry)
IST TO 31ST MAY 1895.
Sundry articles (Sundry) 60
IST TO 30TH JUNE 1895.
Sundry articles ( Sundry) I 60
331 2 9
393 9 7
393 9 7
G. L.
405
310 2 3
316 10 6
316 10 6
G. L. 104
CONTRIBUTORS' REGISTER
(NEWS)
120
NEWSPAPER ACCOUNTS.
IST JANUARY 1895.
(45}
Name
Particulars
Number
of Lines
!l
>
Amount
Daily
Total
H. Warner
C. Keep
F.Joyce
J. Morris . .
W. Whitlie
C. Jackson
Sundry persons.
Floods in the West
Death of Mr. Jones
Fire in the East
Day in Court
Big Scores
Angling
Sundry News
2ND TO 31ST JANU.A
26
and Maps
64
6
21
g
(Sundry)
.BY 1895
54
3
57
58
59
60
s d
I I
i 6 6
2 6
3 6
14 6
330
9 i 7
s d
15 12 7
Sundry persons. .
Sundry News
(Sundry)
60
394 8 ii
410 i 6
0. L. 104
IST TO 28TH FEBRUARY 1895.
Sundry persons
Sundry News
(Sundry)
60
292 2 7
292 2 7
0. L. 104
IST TO 31sT MARCH 1895.
Sundry persons . .
Sundry News
(Sundry)
60
375 i 8
375 i 8
0. L. 104
IST TO 30TH APRIL 1895.
Sundry persons
Sundry News
(Sundry)
60
352 8 2
352 8 2
G. L. 104
IST TO 31ST MAY 1895.
Sundry persons . .
Sundry News
(Sundry)
60
422 i 6
422 i 6
G. L. 104
IST TO 30TH JUNE 1895.
Sundry persons . .
Sundry News
(Sundry)
60
472 o 10
472 o 10
1 G. L. 104
" WASTE" CONTRIBUTIONS.
Sundry persons
Sundry News
(Sundry)
60
32 8 8
32 8 8
G L. 104
CONTRIBUTORS' LEDGER
INDEX
Fo.
BROWN, T. ... ... ... ... 51
DOWNEY, F. ... ... ... ... 46
FALLOW, T. ... ... ... 49
HEEP, C. ... ... ... ... 55
JACKSON, C. ... ... ... ... 59
JOYCE, F. ... ... ... ... 56
MORRIS, J. ... ... .. ... 57
NUTT, W. F. ... ... ... ... 50
SHOOLBRED, J. ... ... ... ... 48
STOREY, T. E. ... ... ... ... 52
THOMSON, Mrs. ... ... ... ... 47
WARNER, H. ... ... ... ... 54
WHISTLER, L. ... ... ... ... 53
WHITLIE, W. ... ... ... ... 58
SUNDRY PERSONS ... ,,. 60
122
NEWSPAPER ACCOUNTS.
F. DOWNEY.
(46)
i895
Jan. 21
June 30
To Cash . .
Balance
88
C/D
s d
260
15 o o
1895
Jan. i
June 30
By Balance
Count Bism'rck
By Balance
B/D
44
B/D
s d
260
15 o o
17 6 o
17 6 o
15 o o
MRS. THOMSON. (47)
1895
June 30
To Balance
C/D
i
s d
7 17 o
7~7 o
1895
Jan. i
,, i
June 30
By Balance
,, Sorrowful
Singers
By Balance
B/D
44
B/D
.550
2 12
7 17 o
7 17 o
J. SHOOLBBED.
THOS. FALLOW.
(48)
1895
June 30
To Balance
C/D
s d
8 10 o
1895
Jan. i
By Balance . . B/D
s d
8 10 o
8 10 o
8 10 o
June 30
By Balance . . ; B/D
8 10 o
(49)
1895
June 30
To Balance
C/I)
s d
260
1895
Jan. i
By Balance
B/D
s d
200
260
260
June 30
By Balance
B/D
260
W. F. NUTT.
T 1895
Jan. 21
To Cash
88
s d
13 6
1895
Jan. i
By Tolstoi's new
book
44
s d
13 6
13 6
13 6
NEWSPAPER ACCOUNTS.
123
T. BROWN.
(51)
1895
Jan. 24
Feb. 18
To Cash ..
88
s d
2 7 6
i 4 o
1895
Jan. i
,, i
By Balance
Literary Notes
B/D
44
!
s d
2 7 6
i 4 o
3 " 6
3 ii 6
____^_
T. E. STOREY. (52)
1895
Feb. 18
To Cash ..
88
s d
I 10 O
1895
Jan. i
By Reminiscences
44
s d
I 10 O
i IO o
i 10 o
L. WHISTLER. (53)
1895
Jan. 21
To Cash
88
s d
300
1895
Jan. i
,. i
By Balance
,, Monday Pops
B/D
44
s d
2 I 6
18 6
3 o o
300
H. WARNER. (54)
1895
June 30
To Balance
C/D
s d
3 13 6
1895
Jan. i
,, i
June 30
By Balance
Floods in the
West
By Balance
B/D
*5
B/D
s d
2 12 6
I I
3 13 6
3 13 6
3 13
C. KEEP. (55)
1895
Feb. 18
To Cash
88
s d
i 6 6
1895
Jan. i
By Death of Mr.
Jones
45
s d
i 6 6
i 6 6
i 6 6
F. JOYCE. (56)
1895
Jan. 21
June 30
To Cash . .
Balance
88
C/D
s d
2 10 O
2 6
1895
Jan. i
,1 i
June 30
By Balance
Fire in the East
By Balance
B/D
45
s d
2 10
2 6
2 12 6
2 12 C
B/D| 2 6
124
NEWSPAPER ACCOUNTS.
J. MORRIS.
(57)
1895
June 30
To Balance
C/D
s d
3 6
i895
Jan. i
By Day in Court. .
45
s d
3 6
3 6
3 6
June 30
By Balance
B/D
3 6
W. WHITLIE.
(58)
1895
June 30
To Balance
C/D
s d
14 6
1895
Jan. i
By Big Scores . .
45
s d
14 6
14 6
14 6
June 30
By Balance
B/D
14 6
I
C. JACKSON.
(59)
1895
Jan. 21
To Cash ..
88
s d
330
1895
Jan. i
By Angling
45
s d
330
330
330
SUNDRY PERSONS.
(60)
1895
Jan. 1/31
Feb. 1/28
Mar. 1/31
Apr. 1/30
To Cash ..
88
s d
710 i 8
63i 2 7
673 9 8
732 8 10
1895
Jan. i
" 2/31
By Balance
, Literature
, News
Literature
B/D
44
45
44
s d
428 ii 4
3 i 8
9 i 7
337 2 O
May 1/31
707 i ii
News . .
45
394 8 1 1
June 1/30
June 30
Balances
C/D
686 16 8
683 14 3
Feb. 1/28
Mar. 1/31
Apr. 1/30
May 1/31
June 1/30
Literature
News
Literature
News
Literature
News
Literature
News
Literature
News . .
" Waste " Con-
tributions . .
44
45
44
45
44
45
44
45
44
45
45
33* 2 9
292 2 7
393 9 7
375 i 8
45 J 7
352 8 2
310 2 3
422 i 6
316 10 6
472 o 10
32 -8 8
4,874 15 7
June 30
By Balance
B/D
4,874 15 7
683 14 3
INVOICE BOOK
126
NEWSPAPER ACCOUNTS.
(61)
JANUARY
PURCHASES AND EXPENSES
I
Invoice Ledger
SI
fl
G ">
Invoice
No.
Date
Name
Particulars
_o
it
T3
i&
rt x
o
Dr.
Cv.
W *
%>
1895
s d
s d
s d
s d
i
Jan. i
Jones & Robinson..
24 doz. machine ink, less 10%
62
697
697
2
Eyre & Spottiswoode
Parliamentary papers, and
notes, &c.
63
21 O
21
3
><
Postmaster-General
Fee for caller's bag
6 4
30O
3OO
4
White & Co.
24 doz. bill ink, less 5%
65
4 II 2
4 II 2
5
)]
Iron, I.
12 reels cord, 229 Ibs. at sd.,
less 5%
66
4 10 8
6
3
Brownback, G.
i gross each machine tapes
and sponges . .
67
i 3 6
i 3 6
7
Smith & Co.
5,000 P.C. vouchers, Iess2^%
68
i 4 5
8
5
Do.
Gum pencils, &c.
550
g
Batchelor & Co. . .
12 rms. double crown
69
2 17 o
10
8
Smith & Co.
Correspondence cards
63
269
II 10
12 12
Eastn.Telegraph Co.
CityofLond.Elec.Co
Cable to Melbourne
Electric supply to date
70
7 1
5 i 6
18 2 10
5 'i 6
18 2 10
13 15
Williams, C.
8 blocks ..
72
3 o ii
14 17
Brown & Co.
20 reels, 3,040 Ibs. at 2jd., less
2i% .
73
27 15 9
f
15
Smith & Co.
Circular special announce-
ment
68
80 2
16
iq
Star Paper Mills . .
12 reels, main, 12,096, at ijd.,
less 5%
74
71 16 5
17
Steer & Co.
Sundry repairs to plant
75
37 3 2
18 21
Maudle & Co.
Horse and harness hire, 3
weeks
76
52 10 o
ig
23
Green & Co.
Cart hire, 3 weeks
77
33 o o
20
Wilson, J
Commission, 2 weeks to date
78
2 12 6
21
Williams, C.
Allowance on 2 blocks
72
12 6
22
23
31
Brownback, G.
Woodman, A.
Sponges returned . .
Commission on advertise-
67
II 2
Cr. ii 2
ments, January
79
15 3 o
24
Edwards & Co.
i Edwards' typewriter
80
20 l8 O
25
Slater, J.
i quarter's poor rate to Lady
Day ..
81
15 7 6
26
Banks & Co.
Type founts as per invoice. .
82
418 18 o
27
Stevens Brothers .
10 4/2Oth rms. stereo tissue
83
4 i 8
28
E.Lond.Waterworks
Water rate, quarter to Lady
day
84
25 8 o
(Sundry)
i/3i
Sundry persons . .
Sundry invoices
85
952 i o
10 2 9
92 6 o
1,835 10 4
i 3 8
1,834 6 8
39 4 3
122 I II
G.L. 101
107
113
NEWSPAPER ACCOUNTS.
127
1895.
(61)
ANALYSIS
I
*S
w Illustrations
a|
Distribution
Expenses
General Charges
Sundry Accounts
Horse &
Cart
Hire
Sundry
Stationery
Contents
Bill
T~^~d~
Sundry
Adver-
tising
Account
Fo.
Amount
s d
s d
s d
s d
s d
s d
s d
4 10 8
i 4 5
550
269
Composing Exps.
109
2 17
3 o ii
27 15 9
80 2
71 16 5
Repairs
116
37 3 2
Cr. 12 6
52 10 o
33 o o
-
Com. on Sales . .
97
2 12 6
Canvassers' Com.
Furniture
103
P.L.
138
15 3 o
20 18 o
Rent, Rates, &c...
Type
Foundry Exps. . .
123
P.L.
137
III
I 5 7 6
418 18 o
4 i 8
610 2 9
40 o 10
520
15 7 3
529
21 2 9
Gas and Water . .
Taxes
124
123
i
25 8 o
152 13 ii
68l 19 2
114
42 9 3
__
115
85 10 o
9 12 8
24 3 5
27 15 9
529
=
130
ioi 4 9
Si.
132
695 2 9
118
122
m
199
128
NEWSPAPER ACCOUNTS.
(61)
FEBKUARY TO
PURCHASES AND EXPENSES
Invoice
No.
Date
Name
Particulars
Fo.
Invoice L
Dr.
edger
Cr.
Editorial
Expenses
Machining
Expenses
s d
s d
s d
Sundry
Feb.
Sundry persons
Sundry Invoices
85
i, 068 8 o
36 2 .9
97 2 6
1,068 8 o
36 2 9
97 2 6
G. L.105
107
113
do. ..
March
do.
do. ....
85
I,5H 12 2
l,5I4 12 2
33 i 8
103 2
103 2
33 i 8
107
G. L. 105
113
do. .
April
do.
do. ....
85
1,658 i 5
42 o 5
132 i 8
1,658 i 5
42 o 5
132 i 8
G. L. 105
107
113
do. ..
May
do.
do. ....
85
1,340 9 2
47 o 9
129 6 5
1,340 9 2
47 o 9
129 6 5
G. L. 105
107
113
do. ..
June
do.
do. ....
85
2,361 17 10
40 o 9
106 10 ii
2,361 17 10
40 o 9
106 10 ii
G. L. 105
107
113
NEWSPAPER ACCOUNTS.
129
JUNE 1895.
(61)
ANALYSIS
0)
p
O
Distribution
Expenses
General Charges
Sundry Accounts
S, 2
"
5
Horse &
cart hire
Sundry
Station-
ery
Contents
Bill
Sundry
Advertis-
ing
Account
Fo
Amount
* A
708 2 9
s d
39 3 6
* d
87 o 8
s d s d
9 18 6 | is i g
s d
22 I 8
* d
2 3 6
s d
10 6 3
| Foundry Exps.
j Commission on
in
s d
H 3 6
I Sales
97
27 o 8
708 2 9 39 3 6
87 o 8
9 18 6
15 i 9
22 I 8
2 3 6
10 6 3
41 4 2
224
225
778
722
226
229
730
732
| Rent to L. Day. .
123
350 o o
724 i 6
48 i 10
96 i 9
10 2 II
37 2 8
21 3 7
12 I 7
17 i 9
1 Foundry Exps. . .
j Composing Exps.
( Com. on Sales . .
in
109
97
16 6 2
15 2 10
3i 3 9
724 i 6
48 i 10 96 i 9 10 2 ii
37 2 8
21 3 7
12 I 7
17 i 9
412 12 9
224
22-5
118
722
226
229
230
732
Canvassers' Exps.
IO2
23 i 7
Canvassers' Com.
IO3
352 o 9
631 8 2
46 10 2
92 i 8
12 II 3
32 i 6
23 7 4
976
9 * 7
Composing Exps.
iog
21 3 5
(Gas and Water..
124
210 6
' Foundry Exps. . .
in
21 3 II
631 8 2
46 10 2
92 i 8
12 II 3
32 i 6
23 7 4
976
9 i 7
627 IO 2
224
22-5 118
722
226
^^^~"~"
73,9
732
Composing Exps.
109
27 i 8
Repairs ..
116
75 o 10
641 3 7
41 8 i
88 2 9
8 i 7
29 2 7
25 o 6
1107
23 6 5
Com. on Sales . .
Foundry Exps.. .
97
in
69 8 o
II 2 7
Rates
123
14 2 10
641 3 7
41 8 i 88 2 9
8 i 7
29 2 7
25 o 6
1107
23 6 5
196 15 II
224
77-5 72S
MMMMMH
722
11
226
12.*
730
732
/Composing Exps.
j Foundry Exps. . .
109
in
5 13 3
12 4 9
Repairs
Rent to Midsm'r
116
123
26 i 8
350
613 2 10
50 ii o
93 9 5
9 14 i
37 10 g
21 9 8
ii 5 9
39 J 9 IT
< Gas and Water. .
Law & Acc'nt'ncy
124
198 o 4
301 6 3
I Canvassers' Exps.
102
27 6 5
1 Canvassers' Com.
103
385 i 8
VCom. on Sales . .
97
32 8 5
613 2 10
50 ii o 93 9 5
9 14 i 37 10 9
21 9 8
11 5 9
39 J 9 JI
338 2 9
224
22-3 22*
722 726
729
730 732
INVOICE LEDGER
INDEX
Fo.
BANKS & Co. ... ... ... ... 82
BATCHELOR & Co. ... ... ... ... 69
BROWN & Co. ... ... ... ... 73
BROWNBACK, G. ... ... ... 67
CITY OF LONDON ELECTRIC Co. ... 71
EASTERN TELEGRAPH Co. ... 70
EAST LONDON WATER WORKS ... ... ... 84
EDWARDS & Co. ... ... ... - 80
EYRE & SPOTTISWOODE ... ... ... 63
GREEN & Co. ... ... 77
IRON, J. ... ... ... ... ... 66
JONES & KOBINSON ... ... ... ... 62
MAUDLE & Co. ... ... .., ... 76
POSTMASTER-GENERAL... ... ... ... 64
SLATER, J.... ... ... ... ... 81
SMITH & Co. ... ... ... ... 68
STAR PAPER MILLS ... ... ... ... 74
STEER & Co. ... ... ... ... 75
STEVENS BROS. ... ... ... ... 83
WHITE & Co. ... ... ... ... 65
WILLIAMS, C. ... ... ... ... 72
W T ILSON, J, ... ... ... ... 78
WOODMAN, A. ... ... ... ... 79
SUNDRY PERSONS ... 85
132
NEWSPAPEK ACCOUNTS.
JONES & ROBINSON.
(62}
1895
Jan. 14
Feb. ii
To Cash ..
88
s d
5 2 10
697
1895
Jan. i
By Balance
,, Machine Ink..
B/D
61
s d
5 2 10
697
" 12 5 1
" " 5
____
EYRE & SPOTTISWOODE.
(63)
i95
s d
1895
s d
Jan. 14
To Cash . .
88
10 2 8
Jan. i
By Balance
B/D
10 2 8
June 30
,, Balance
C/D
21 O O
,, Parliamentary
Papers, &c. . .
61
21
31 2 8
31 2 8
June 30
By Balance
B/D
21 o o
PobTMASTER-GENERAL.
(64)
1895
Jan. i
To Cash ..
88
s d
300
1895
Jan. i
By Callers' Bag . .
61
s d
300
300
300
^^^
_^
WHITE
& Co.
(65)
1895
Jan. 14
Feb. ii
To Cash ..
88
s d
829
4 II 2
1895
Jan. i
By Balance
Bill Ink
B/D
61
s d
829
4 II 2
12 13 n
12 13 ii
,
^~"^"^^~
.1. ]
[RON.
(66)
1895
Jan. 14
To Cash
88
s d
4 10 8
1895
Jan. i
By Cord ..
61
s d
4 10 8
4 10 8
4 10 8
~
G. BROWNBACK.
(67)
1895
Jan. 14
,, 23
June 30
To Cash ..
Returns
Balance
88
61
C/D
s d
5 i 3
II 2
12 4
1895
Jan. i
3
By Balance
,, Tapes and
Sponges
B/P
61
s d
5 i 3
i 3 6
6 4 9
649
June 30
By Balance
B/D
12 4
NEWSPAPER ACCOUNTS.
133
SMITH & Co.
(68)
1895
Feb. ii
Mar. 15
To Cash ..
88
s d
30 I 2
88 18 2
1895
Jan. i
,, 3
By Balance
Vouchers
B/D
61
s d
3O I 2
i 4 5
M 5
Gum, Pencils,
&c
550
8
Cards
B
269
17
Circulars
"
80 2 O
118 19 4
118 19 4
BATCHELOR & Co.
(69)
1895
June 30
To Balance
C/D
s d
2 17
1895
J-n. 5
By D. Crown
61
s d
2 17 O
2 17 o
2 17 o
June 30
,, Balance
B/D
2 17
EASTERN TELEGRAPH Co.
(70)
1895
n. 10
To Cash ..
88
s d
5 i 6
1895
Jan. 10
By Cable
61
s d
5 i 6
5 i 6
5 i 6
CITY OP LONDON ELECTRIC Co.
(71)
1095
Jan. 14
Feb. ii
To Cash
88
s d
22 I 8
18 2 10
1895
Jan. i
., 12
By Balance
,, Electric Supply
B/D
61
s d
22 I 8
18 2 10
40 4 6
40 4 6
C. WILLIAMS.
(72)
1895
Jan. 23
Feb. ii
Mar. 15
To Allowance
Cash ..
61
88
88
s d
12 6
239
285
1895
Jan. i
15
By Balance
Blocks
B/D
61
s d
239
3 o ii
J *
5 4 8
5 4 8
BROWN & Co.
(73)
1895
Jan. 14
Mar. ii
To Cash ..
88
s d
15 2 10
27 i5 9
1895
Jan. i
J 7
By Balance
,, Bill Paper . .
B/D
61
s d
15 2 10
27 15 9
42 18 7
42 18 7
134
NEWSPAPEK ACCOUNTS.
STAB PAPER MILLS.
(74)
1895
Feb. 14
Mar. 1 1
To Cash ..
88
s dl
76 8 i
7i 16 5
148 4 6
T i895
Jan. i
i. i9
By Balance
Paper
B/D
61
s d
76 8 i
71 16 5
148 4 6
STEEB & Co.
(76)
Aprils
To Cash ..
88
s d
37 3 2
1895
Jan. 19
By Repairs
61
s d
37 3 2
37 3 2
37 3 2
MAUDLE & Co.
(76)
April 5 i5
ToCa&h ..
88
s d
97 16 i
1895
Jan. i
,. 21
By Balance
Hire ..
B/D
6l
s d
45 6 i
52 10 o
97 16 i
97 16 i
GREEN & Co. ^77)
1895
Tan. 14
Mar. ii
To Cash ..
88
s d
20 I 9
33 o o
1895
Jan. i
,, 23
By Balance
Hire ..
B/D
61
s d
26 i 9
33 o o
59 i 9
59 * 9
J. WILSON. (78)
1895
Jan. 23
To Cash ..
88
s d
2 12 6
1895
Jan. 23
By Commission
on Sales
61
s d
2 12 6
2 12 6
2 12 6
A. WOODMAN. (79)
1895
Feb. ii
To Cash ..
88
s d
15 3 o
T 1895
1 Jan. 31
By Commission
on Advts.
61
s d
15 3 o
i5 3 o
*5 3 o
EDWARDS & Co.
(80)
Feb. ii
To Cash
88 20
s d ; 1895
18 o ' Jan 31
s d
By Typewriter . . 1 6l 20 18 o
j20
18 o
IT.O 18 o
I
NEWSPAPER ACCOUNTS.
135
J. SLATER.
(81)
1895
Jan. 31
To Cash ..
88
s d
15 7 6
1895
Jan. 31
By Poor Rate . .
s d
61 15 7 6
i5 7 6
i5 7 6
~^^"""^^^~
BANKS & Co.
(82)
M 1895
May 14
To Cash ..
88
s d
418 18 o
1895
Jan. 31
By Type ..
61
s d
418 18 o
418 18 o
418 18 o
STEVENS BROS.
(83)
1895
Jan. 14
Mar. ii
To Cash ..
88
s d
7 i 6
4 i 8
1895
Jan. i
31
By Balance
,, Stereo Tissue
B/D
6r
s d
7 i 6
4 i 8
11 3 2
" 3 2
EAST LONDON WATERWORKS.
(84)
1895
Feb. ii
To Cash ..
88
s d
25 8 o
1895
Jan. 31
By Water Rate . .
61
s d
25 8 o
25 8 o
25 8 o
SUNDRY PERSONS.
(85)
1895
s d
1895
s d
Jan. 1/31
Feb. 1/28
To Cash . .
88
S8
984 i 7
1,102 7 9
Jan. i
H 3 1
By Balances
Goods . .
B/D
61
4,786 12 3
952 i o
Mar. 1/31
'
88
1,324 4 6
Feb. 1/28
,
61
1,068 8 o
Apr. 1/30
88
1,842 o 9
Mar. 1/31
,
61
1,514 12 2
May 1/31
June 1/30
June 30
Balances
88
88
C/D
1,726 9 o
i,953 16 3
4,749 2 o
Apr. 1/30
May 1/31
June 1/30
;
bi
61
61
1,658 i 5
1,340 9 2
2,361 17 10
13,682 i 10
13,682 i 10
June 30
By Balances
B/D
4,749 2 o
PAPER BOOK
138
NEWSPAPER ACCOUNTS.
(86)
PURCHASED
PRINTED
Weight (Ibs.)
Number of Copies
1
Date
No. of
Reels
Gross
Waste
Net
Estimated
Actual
Surplus
Deficit
Date
Copies
Weight
(Ibs.)
1895
1895
Jan. i
Stock on
hand
Jan. i
31,292
30
1,040
96
944
7,732
7,300
432
2
30,235
i, 008
i, 008
8,256
8,300
44
I
30,828
32
i, 008
i, 008
8,256
8,300
44
j
29,530
34
970
970
7,945
8,150
205
i
29,060
35
1,008
i, 008
8,256
8,300
44
7
30,615
36
-'1,008
i, 008
8,256
8,300
44
8
29,796
37
i, 008
i, 008
8,256
8,200
56
9
31,270
4 1
i, 008
i, 008
8,256
8,300
44
10
42
i, 008
i, 008
8,256
8,300
44
ii
3i,39 6
43
i, 008
i, 008
8,256
8,300
44
12
3 ? ,747
39
208
(part reel)
208
1,706
1, 800
94
14
28,685
40
874
do.
874
7,15/6
7,100
56
I<
32,987
Sundry \
16
33,096
reels to
17
34,624
be set j-
21,703
242
21,461
175,778
175,682
..
96
18
32,437
out in i
1C
36,475
detail) )
21
33,282
32,859
338 1 _ 32,521
266,365
266,332
607
640
23
34,o62
34,872
24
36,815
Jan. ii
56
i, 008
i ,008
8,256
8,300
44
25
36,723
57
i, 008
i, 008
8,256
8,300
44
26
35,"9
58
i, 008
..
i, 008
8,256
8,250
6
28
33,949
i, 008
i, 008
8,256
8,000
256
29
33,350
60
i, 008
i, 008
8,256
8,400
144
30
34,930
61
i, 008
i, 008
8,256
8,300
44
31
36,197
I OO8
I OO8
8 2^6
8 2^0
63
i!oo8
i!oo8
0,250
8,256
8,900
56
885,712
108,139
64
i, 008
i, 008
8,256
8,200
56
&
i, 008
i, 008
i, 008
i, 008
8,256
8,256
8,000
8,200
25 5 6
56
67
i, 008
i, 008
8,256
8,400
144
12/31
(Sundry)
102,760
1,480
101,280
829,531
829,807
276
147,715
1,818
U5,897
1,194,968
I > 1 94,939
1,303
1,332
108,139
Feb. 1/28
Mar. 1/31
Apr. 1/30
May 1/30
June 1/30
(Sundry)
(do.)
(do.)
(do.)
(do.)
"4,503
116,117
101,653
102,529
99,178
1,127
725
373
1,249
922
H3,376
H5,392
101,280
101,280
98,256
928,603
945,115
829,531
829,531
804,763
928,400
944,703
829,608
829,207
804,782
!
77
19
203
412
324
?eb.x/*8
Mar 1/31
Apr. 1/30
Mayi/3i
un.i/30
849,579
870,255
898,761
869,682
884,028
103,728
106,252
109,733
106,182
107,933
1-399 2,271
b on hand
641,967
681,695
6 214
- 8
Haldnce
872
June 30
33,514
.^^^^_
m-*^^^i
m*m^^^^-^
'
5ijj > 39
O/-i
675,481
"^^
-^
June 30
Stock
..
33.5H
1
CASH RECEIVED BOOK
140
NEWSPAPER ACCOUNTS.
(87}
JANUARY
Rect. No.
Date
Name
Discount and Commission
Fo.
Credit
Sales
Sundry
Sales
Advertise-
ments
Credit
Sales
Cash
Sales
i
2
3
4 to 16
&c., &c.
i
1895
Jan. i
2
3
4
5
7
8
9
10
ii
12
14
Blackie & Son
Blackman, E. P.
Brown, E. H
Cash Sales
Back No's Sales
Sundry persons
do.
Cash Sales
Back No's Sales
Sundry persons
do.
Watt A. P
s d
s d
s d
17 o
II 2 IO
ii 3 6
10 4
10 4 i
10 I 10
2 16 3
12 O
12 2 6
i o 3
13 i 9
12 9 i
io"6 7
ii 15 o
ii i 6
10 2 9
5 4
ii 3 i
?6
4
13
H
43
12
13
H
43
12
2 9
13
14
43
12
13
14
43
12
40
27
13
H
43
12
39
13
14
43
12
13
14
43
12
13
14
43
12
13
M
43
12
16
ii
13
14
43
12
13
M
43
12
39
4i
13
14
43
12
C/F
s d
13 13 9
45 10 o
s d
26 2 3
59 3 9
46 12 i
26 2 3
21 2 6
105 15 10
46 "2 6
151 18 4
45 i 9
47 4 9
24 3 2
71 7 ii
23 i 8
94 9 7
19 i 2
Cash Sales
Back No's Sales
Sundry persons
Cash Sales
Back No's Sales
Sundry persons
do
Crossley, Moir & Co
Jones, F
Cash Sales
Back No's Sales
Sundry persons
do.
Street Bros
Cash Sales
Back No's Sales
Sundry persons
Cash Sales
Back No's Sales
Sundry persons
do
197 i? i
42 i 8
239 18 9
48 '9 2
113 10 y
29 2 3
288 7 ii
39 i 4
142 13 o
25 6 2
Cash Sales
327 9 3
37 2 6
167 19 2
25 4 3
Back No's Sales v
Sundry persons
do.
Cash Sales
Back No's Sales
Sundry persons
Beddington, P. W.
Earl, P. M
Cash Sales
Back No's Sales
Sundry persons
do.
Cash Sales
Back No's Sales
Sundry persons . .
do.
Street Bros
Debenham Tewson
Cash Sales
Back No's Sales
Sundry persons
do.
18 ii
364 ii 9
42 i 9
406 13 6
17 19 i
41 o 7
193 3 5
22 I 7
215 5 o
26 7 3
465 13 2
45 7 2
241 12 3
24 8 9
511 o 4
46 2 9
266 i o
22 9 8
18 ii
140 15 8
557 3 i
288 10 8
NEWSPAPER ACCOUNTS.
141
1895.
(87)
Cash received Cash to Bank
Back No's.
Sales
Subscriptions
Sundry Sales
Advertise-
ments
Total Daily Date
C.B.
Fo.
Amount
s d
i 5 10
s d
i 19 o
s d
s d
7 J 3 o
IO2 I 8
s d 1895
Jan. i
2
198 5 6
88
C/F
s d
160 17 5
37 8 i
i 5 10
I 12 2
i 19 o
109 14 8
101 2 6
198 5 6
,,3
170 9 3
198 5 6
143 i 8
27 7 7
2 18
I 2 10
i 19 o
2IO 17 2
4 13 2
91 o 9
368 14 9
H 3
167 2 5
368 14 9
133 5 2
33 17 3
4 o 10
19 6
i 19 o
306 II I
93 4 5
399 15 6
25 6 3
580
101 5 4
535 17 2
4
163 4 4 : ,,5
535 17 2
121 7 10
41 16 6
504
i 5 6
I 19 p
-
699 i 6
5
194' 7 ii !
699 i 6
173 7 10
21 I
6 5 10
i 15 8
i 19 o
53i 15 i ' 893 9 5
923
T
103 2 10 . . 8
igi 12 2
893 9 5
159 16 3
31 15 "
8 i 6
i 18 7
I IQ
..
644 2
no 10 3
1,085 i 7
8
176 1 6 4 9
1,261 17 ii
,,9
154 8 i 10
1,085 i 7
149 2 IO
27 13 6
10 I
i 19 10
i 19 o
754 10 5
90 i 6
1,261 17 n
124 i 9
30 6 4
II 19 II
i 3 4
13 3 3
i 'e 7
14 g 10
I 2 9
i 19 o
844 ii ii
103 8 7
1,416 6 o
10
168 15 3 ii
1,416 6 o
132 15 i
36 2
i 19 o
IO O
948 o 6
104 7 8
1,585 i 3
1 1
12
igi II 2
1,585 i 3
157 2 II
34 8 3
290
..
1,052 8 2
94 i 9
1,776 12 5
12
165 05 ,,I 4
1,776 12 5
137 5 o
27 15 5
15 12 7
I 3 2
290
1,146 g ii
2 7 8
466
105 6 2
1,941 12 10
,,14
15
181 15 ii '
1,941 12 10
156 15 6
25 o 5
16 15 9
290
1,258 10 3
2,123 8 9 |
2,123 8 9
142
NEWSPAPER ACCOUNTS.
(87)
JANUARY
Rect. No.
Date
Name
Discount and Commission
Fo.
Credit
Sales
Sundry
Sales
Advertise-
ments
Credit
Sales
Cash
Sales
1895
s d
s d
s d
s d
s d
18 ii
140 15 8
B/F
557 3 J
288 10 8
Jan. 15
Johnson, S.
18
Cash sales
!3
31 8 6
Back No's sales
14
-.
Sundiy persons
12 9
43
do
12
46' 18 3
' i
604 i 4
319 19 2
16
Cash sales
13
32 i 9
Back No's sales
14
Sundry persons
15 3 2
43
do.
12
47 o 6
651 i 10
352 II
17
Williams & Moist
10
13 16 9
Cash sales
13
35 9 8
Back No's sales
14
Sundry persons
14 i 10
43
do
12
40 2 9
705 i 4
387 10 7
18
Cash sales
13
3i 6 3
Back No's sales
14
Sundry persons
12 y 6
43
12
38 i 10
743 3 2
418 16 10
19
Cash sales
13
33 9 ii
Back No's sales
14
Sundry persons
8 15 2
43
do.
12
39 7
782 3 9
452 6 9
21
Cash sales
13
32 8 6
Back No's sales
14
Sundry persons
9 18 o
43
do.
12
40 3 ii
822 7 8
484 15 3
22
Moses & Co
i o 4
33
Taylor, C., & Co. . . . .
4 i 4
42
Cash sales
13
33 ii 10
Back No's sales
14
Sundry persons
10 3 o
43
do.
12
45 6 2
867 13 10
5i8 7 i
n 23
Cash sales
13
34 2 8
Back No's sales
14
Sundry persons
12 3 4
43
do
12
47 o 9
914 14 7
552 9 9
24
Cash sales
13
39 i 6
Back No's sales
J 4
Sundry persons
..
ii i 7
43
do
12
48 i 10
962 16 5
59i " 3
25
May, F
Cash sales
16 3
34
13
39 18 3
Back No's sales
14
Sundry persons
10 2 10
43
do.
12
46 o ii
1008 17 4
631 9 6
26
Cash sales
13
3i 2 3
Back No's sales . .
14
Sundry persons
do.
935
43
12
46 10 i
18 n
271 16 2
C/F
I0 55 7 5
662 n 9
NEWSPAPER ACCOUNTS.
143
1895.
(87)
Cash received
Cash to Bank
Back No's
Sales
.Subscriptions
Sundry Sales
Advertise-
ments
Total Daily
Date
C.B.
Fo.
Amount
s d
16 15 9
19 i
s d
290
s d
15 o o
s d
1258 10 3
103 i ii
s d
2123 8 9
197 7 9
2320 16 6
225 ii 6
1895
Jan. 15
16
16
H 17
17
18
H 18
19
a 19
21
a 21
22.
u 22
23
23
2 4
n 24
25
25
26
26
28
B/F
88
C/F
s d
2123 8 9
165 7 6
32 o 3
17 14 10
i 6 8
290
1500
1361 12 2
145 2 7
2320 16 6
181 ii 6
44 o o
19 i 6
i o 8
290
15 o o
1506 14 9
131 9 3
2546 8 o
221 19 i
2546 8 o
185 10 i
36 9 o
20 2 2
i 7 9
290
15 o o
1638 4 o
IIO 2 10
2768 7 i
180 18 8
2768 7 i
146 18 6
34 o 2
21 9 II
I 8 2
290
15 o o
1748 6 10
72 i ii
2949 5 9
146 o 7
2949 5 9
in 9 8
34 10 n
22 l8 I
I 4 2
290
15 o o
1820 8 9
95 ii 2
3095 6 4
169 7 9
3095 6 4
135 7 i
33 19 ii
24 2 3
i 18 i
290
1500
1915 19 n
932
36 ii 8
94 i 7
3264 14 i
220 12 6
3264 14 i
185 n 10
35 o 8
26 o 4
i 19 6
290
15 o o
2055 16 4 3485 6 7
no 114
193 14 3
3485 6 7
156 H 3
37 o o
27 19 10
i 3 10
290
15 o o 2166 7 8 3679 o 10
109 i 6
197 8 8
3679 o 10
148 10 2
48 18 6
29 3 8
i 10 3
290
15 o o
2275 9 2
766
97"6 3
3876 9 6
192 2 2
3876 9 6
148 3 8
43 18 6
30 13 ii
i 18 o
290
15 o o
2380 i n
84 ii 9
4068 ii 8
164 2 I
4068 n 8
131 2 10
32 19 3
32 ii ii
290
15 o o 2464 13 8
4232 13 9
4232 13 9
144
NEWSPAPER ACCOUNTS.
(87)
JANUARY
Rect. No.
Date
Particulars
Discount and Commission
Fo.
Credit
Sales
Sundry
Sales
Advertise-
ments
Credit
Sales
Cash
Sales
1895
Jan. 28
.. 29
,. 30
3i
Cash sales
Back No's sales
Sundry persons
do.
Mitchell, C
Cash Sales
Back No's sales
Sundry persons
do.
Hill & Co
Cash sales
Back No's sales
Sundry persons
do.
Cash sales
Back No's sales
Sundry persons
do.
do
do
s d
18 ii
s d
::
s d
271 16 2
8 15 o
13 4
8 10 6
10 3
9 12 4
10 6 7
B/F
13
J 4
43
12
37
13
H
43
12
38
13
J 4
43
12
13
M
43
12
16
22
s d
1.055 7 5
49 "i 8
s d
662 ii 9
32 8 6
1,104 9 i
5i 3 4
695 o 3
33 i 9
I.I55 12 5
58" 9 i
728 2 O
36 9 i
1,214 i 6
50 ii i
764 ii i
37 10 5
18 ii
310 4 2
99
1,264 12 7
802 i 6
92
92
93
FEBRUARY
Feb. 2
Green, T. P
5
ii 8 o
4
6
Jones & Smith
Earl, P. M
17 ii
9
ii
14 9 ii
16 19 10
8
Anderson, R
10 6
28
ii
Hart, J
Crossley, Moir & Co
15 2
775
40
12
Dodge, P
16
f/
Howard & Co
12 IO
35
13
Johnson, S.
Williams & Moist
18
10
9 19 7
21
Peek & Co
21
22
Smithson, J
Brown, E. H
20
15 5
2 5
Hill & Co
6 5
38
27
Peel, J. . .
6
18 4 7
28
Cash sales
13
778 2 3
Back No's sales
14
Sundry persons
310 6 3
43
..
do
f
12
1,122 I 8
do
16
do
22
17 ii
319 18 7
1,208 8 7
778 2 3
92
99
92
93
NEWSPAPER ACCOUNTS.
145
1895.
(87)
Cash Received
Cash to Bank
Back No's
Sales
Subscriptions
Sundry
Sales
Advertise-
ments
Total Daily
Date
C.B.
Fo.
Amount
s d
32 ii ii
229
s d
290
s d
15 o o
s d
2,464 13 8
87 6 i
s d
4,232 13 9
170 19 o
1895
Jan. 28
29
Jan. 29
30
Jan. 30
3i
Jan. 31
Feb. i
B/F
88
s d
4,232 13 9
135 IS 2
35 o 10
34 14 8
235
290
15 o o
2,55i 19 9
602
81' 6 3
4,403 12 9
173 14 "
4,403 12 9
137 14 i 1
36 o o
36 18 i
i 18 9
290
15 o o
2,639 6 2
4 12 5
92 4 8
4.577 7 8
193 14 o
4.577 7 8
145 14 o
48 o o
38 16 10
i 15 6
290
93 i 9
15 o o
64 O 2
2,736 3 3
86 10 7
4,771 i 8
333 9 6
4,771 i 8
294 8 4
39 i 2
40 12 4
95 10 9
79 2
2,822 13 10
5.104 II 2
5,104 ii 2
94
95
96
.99
1895.
..
..
Feb. 1/28
88
5,187 13 8
"e o
45 o o
5 H 6
6 16 10
66 6 7
5 15 2
..
4 3 6
i 4 6
2 17 7
42 2 IO
2,801 o 7
..
97 8 2
122 6 7
5,187 13 8
42 2 10
97 H 2
172 14 7
2,888 ii 3
5.187 13 8
5,187 13 8
94
95
.96
99
146
NEWSPAPER ACCOUNTS.
(87)
MARCH
ect. No.
Date
Particulars
Discount and Commission
Fo.
Credit
Sales
Sundry
Sales
Advertise-
ments
Credit
Sales
Cash
Sales
i395
Mar. i
2
II
12
18
19
24
30
31
Thomas, P
Jones, F
Green, T. P
Myall G
I s d
d
6 ii o
s d
II
I 2 7
2
19 2
289 i 10
19
27
5
36
9
%
28
16
J 3
M
43
12
16
22
s cl
937
7 16 9
1,342 6 i
s d
794 'i 7
Jones & Smith
May, F
Gibbons, T
Anderson, R
Fitch, K
Cash Sales
Back No's Sales
Sundry persons
do.
do.
do.
"
6 n o
291 16 7
1,359 6 5
794 i 7
96
.99
,
93
APRIL
Apr.i/30
Cash sales
Back No's sales
13
14
8lO 2 I
Sundry persons
do.
254 ii 6
43
12
908 i 10
do
16
do
22
254 " 6
908 i 10
810 2 i
99
93
MAY
May 1/31
Cash sales
Back No's sales
Sundry persons
do'. '.! '.'. '.'.
do.
4 18 o
352 I 10
13
14
43
12
16
22
1,108 5 9
822 i 9
4 18 o
352 I 10
:i,io8 5 9
822 i 9
96
99
98
93
JUNE
Jun.i/3G
Cash sales
Back No's Sales
Sundry persons
do.
do.
do.
2^ 10
;;
329 10 6
13
14
43
12
16
22
977 15 3
825 2 2
26 10 o
329 10 6
977 15 3
825 2 2
m
9.9
92
93
NEWSPAPER ACCOUNTS.
147
1895.
(87}
Cash received
Cash to Bank
Back No's
Sales
Subscriptions
Sundry
Sales
Advertise-
ments
Total Daily
Date
C.B.
Fo.
Amount
s d
s d
s d
728
s d
4 19 o
s d
Mar. 1/31
88
s d
5.175 H o
10 3 5
350
9 9
17 o
8 12 10
45 6 2
2,722 i 9
94 18 7
124 g 10
5.175 14
45 6 2
98 13 4
131 12 6
2,746 14 o
5.i75 14 o
5,175 14 o
91
95
96
99
1895.
April 1/30
88
4.56i 4 i
37 i 9
2,629 i i
82 8 i
94 8 6
4,561 4 i
37 i 9
82 8 i
94 8 6
2,629 ! I0
4.561 4 i
4,561 4 i
94
95
96
99
1895.
May 1/31
88
4,642 16 10
39 o 10
2,491 o 6
1
89 3 2
93 4 10
4,642 16 10
39 o 10
9 3 2
93 4 10
2,491 o 6
4,642 16 10
4,642 16 10
91
95
96
99
1895.
June 1/30
88
4.775 6 5
j8 12 3
2,717 i 4
ioi 10 5
H5 5 o
4,775 6 5
38 12 3
101 10 5
"5 5 o
2,717 i 4
4,775 6 5
4.775 6 5
<J1
95
96
99
CASH BOOK
150
NEWSPAPEK ACCOUNTS.
(88)
JANUARY
RECEIPTS
PAYMENTS
Date
Particulars
Fo.
Bank
fc
Date
Particulars
1895
Jan. i
2
To Balance at Bank
Cash paid in . .
B/D
87
s d
795 17 5
160 17 5
37 8 i
i
1895
Jan. i
5
By Postmaster-General . .
Wages
Petty Cash
,,
..
143 i 8
Postage
3
27 7 7
" >,
133 5 2
2
10
Eastern Telegraph Co.
4
>
33 17 3
12
Wages
)> ,1
121 7 10
Petty Cash
5
41 16 6
Postage
B1
M M
173 7 10
7
21 I
3
14
Jones & Robinson
8,
,.
159 16 3
3i 15 ii
4
5
Eyre & Spottiswoode. .
White & Co
(1
,,
149 2 10
6
Iron, J
9
()
27 13 6
7
w
Brownback, G
,,
124 i 9
8
City of Lon. Electric Co.
10
(
30 6 4
9
tf
Brown & Co.
H
132 15 i
10
Green & Co.
ii
M
36 2
ii
Stevens Bros. . .
12
157 2 II
34 8 3
19
Wages
Petty Cash
.,
.
137 5 c
II
Postage
14
27 15 5
)(
156 15 6
12
21
Downey, F
15
M
25 o 5
13
n
Nutt, W. F
165 7 6
14
H
Brown, T.
16
32 o 3
15
Whistler, L
17
'
181 ii 6
44 o o
185 10 i
16
17
1 8
"
Joyce, F
Jackson, C
Wilson, J
18
36 9 o
26
Wages
146 18 6
_
Petty Cash
19
, ,
34 o 2
Postage
in 9 8
21
|
34 10 II
1 g
3 1
Slater, J
135 7 I0
Capital drawn . .
22
\
33 19 ii
n
Salaries
n
185 ii 10
20/200
Sundry persons
23
; ;
35 o 8
i5 6 14 3
201/300
"
do.
24
t ,
37 o o
, ,
148 10 2
25
,
48 18 6
148 3 8
26
, ,
43 18 6
M
, ,
131 2 10
28
)
3 2 19 3
,,
,
135 18 2
Jan. 31
Balance
29
, ,
35 o 10
(f
, ,,
137 14 ii
30
t
36 o o
>,
M5 14 o
31
, , ,,
48 o o
294 84
Feb. 'i
,
"
39 i 2
5,9oo 8 7
Fo.
Details
64
89
s d
242 ii i
90
25 o o
9i
1500
70
89
240 14 10
90
25 o o
9i
IO
62
63
6s
66
67
71
77
83
89
235 10 ii
go
35 o o
'Ji
15 o o
46
50
51
53
56
59
78
89
-49 15 5
90
35 o o
9i
10
81
134
89
60
85
C/D
NEWSPAPER ACCOUNTS.
151
1895.
(88)
ANALYSIS OF PAYMENTS
Bank
Contri-
butors'
Ledger
Account
Invoice
Ledger
Account
Salaries
and Wages
Book
Petty Cash
Book
Postage
Stamps
Book
Sundry.
Account.
Folio
Amount
s d
s d
s d
s d
s d
s d
s d
300
300
242 ii i
25 o o
15 o o
282 ii i
5 i 6
5 i 6
240 14 10
25 o o
10
275 H 10
5 2 10
5 2 10
10 2 8
10 2 8
829
829
4 10 8
4 10 8
5 i 3
5 i 3
22 I 8
22 I 8
15 2 10
15 2 10
26 i 9
26 i 9
7 i 6
7 i 6
235 10 II
35 o o
15 o o
285 10 ii
260
260
13 6
o 13 6
2 7 6
2 7 6
300
300
2 10
2 10
330
3 3
2 12 6
2 12 6
249 15 5
35 o o
, .
10
94 15 5
15 7 6
15 7 6
t-,000 -00
775 10 6
775 10 6
Drawings
P/L 134
1,000 O
710 i 8
710 i 8
984 i 7
984 i 7
4,75i 15 5
724 i 8
1,113 n
1,744 2 9
I2O O O
50 o o
I,OOO O
lot
106
89 90
91
1,148 13 2
5,900 8 7
152
NEWSPAPER ACCOUNTS.
(88)
FEBRUARY
RECEIPTS
PAYMENTS
Date
Particulars
Fo
Bank
1
Date
Particulars
Fo.
Details
1895
Feb. i . .
To Balance at bank
s d
1,148 13 2
301
302
1895
Feb. 1 1
By Star Paper Mills
Woodman, A
74
79
s d
303
Jones & Robinson
63
304
B
E. London Waterworks
84
Feb 1/28
Cash paid in
87
5,187 13 8
305
306
"
White & Co
Edwards & Co.
65
80
307
"
Smith & Co
68
308
City of London Electric
7 1
309
B
Williams, C
72
3 10
18
Brown, T.
51
3"
M
Storey, T. E
52
312
28
Heep, C
Salaries and Wages . .
55
89
Sundry cheques
H
Petty Cash
90
do.
Postage Stamps
do.
Capital drawn
134
313/450
" u
Sundry persons
60
Sundry cheques
451/55
"
do.
85
do.
Feb. 28
Balance at Bank
C/D
6,336 6 10
i^^M^^^^MHBi
MARCH
Mar. i
To Balance at Bank
B/D
1,254 o 5
55i
Mar. ii
By Stevens Bros
83
552
Brown & Co
73
Mar 1/31
Cash paid in . .
87
5,175 H o
553
554
;
Star Paper Mills
Green & Co
74
77
15
Smith & Co
68
556
Williams, C
72
31
Salaries and Wages . .
89
Sundry cheques
Petty Cash
90
Postage Stamps
Capital drawn. .
'34
557/700
n
Sundry persons
60
701/775
"
do.
85
Mar. 31
Balance at bank
C/D
6,429 14 5
NEWSPAPER ACCOUNTS.
153
1895.
(88)
ANALYSIS OF PAYMENTS
Bank
Contribu-
tors'
Ledger
Account
Invoice
Ledger
Account
Salaries
and Wages
Book
Petty
Cash Book
Postage
Stamps
Book
Sundry
Account
Folio
Amount
s d
s d
s d
s d
s d
s d
s d
76 8 i
76 8 i
15 3 o
I 5 3 o
697
697
25 8 o
25 8 o
4 II 2
4 II 2
20 l8
20 18 o
30 i 2
30 I 2
18 2 10
18 2 10
239
239
i 4 o
i 4 o
I 10
I 10
i 6 6
i 6 6
1,725 10 o
1,725 10 o
I2O O O
120
50 o o
50 o o
1,200
68 1 2 7
68i" 2 ;
Drawings
134
1,200 o o
1,102 7 9
1,102 7 9
5,082 6 5
685 3 i
i.30i 13 4
1,725 10 o
120 o o
50 o o
l,200
J.254 o 5
104
105
89
90
91
6,336 6 10
1895.
4 i 8
4 i 8
27 15 9
27 15 9
71 16 5
71 16 5
33 o o
33 o o
88 18 2
88 18 2
>
2 8 5
2 8 5
1,975 8 o
1,975 8 o
120 O
I2O O
60 o o
60 o o
500 o o
673 9 8
673 9 8
Drawings
134
500 o o
1,324 4 6
1,324 4 6
4,881 2 7
673 9 8 !ji,552 4 n
1.975 8 o
120 o o
60 o o
500 o o
1,548 ii 10
_
6,429 14 5
90
91
154
NEWSPAPER ACCOUNTS.
(88)
APRIL
RECEIPTS
t
PAYMENTS
b
Date
Particulars
Fo.
Bank
Date
Particulars
Fo.
Details
April i
To Balance at bank
B/D
s d
1,548 ii 10
776
777
1895
April 15
By Steer & Co.
Maudle & Co
75
s d
Apl. 1/30
Cash paid in..
8/
4,561 4 i
30
Salaries and Wages
Petty cash
qo
April ;/
. Drawings Account . .
134
I,OCO
Postage stamps
Capital drawn
H4
778/850
Sundry persons
60
851/975
do.
8 5
April 30
,, Balance at bank
C/D
7,109 15 II
MAY
May k
To Balance at Bank
B/D
i.3'9 17 7
976
May 14
3 1
By Banks & Co
Salaries and Wages . .
82
8q
May i/:,)
Cash paid in
87
4,6-1-; ifi 10
z
Petty Cash
Postage Stamps
90
Qi
977/1100
Sundry Persons
60
IIOI/I2CO
"
do
5
May 31
Balance at Bank
C/D
5,962 14 5
JUNE
une i
To Balance at Bank
Cash paid in
B/D
87
1,244 6 5
4,775 6 5
1,201/1,350
1,351/1,450
June 30
By Salaries and Wages . .
Petty Cash
Postage Stamps
Sundry persons
n do.
89
90
60
85
une 30
To Balance at Bank
B/D
June 30
Balance at Bank
C/D
6,019 12 10
1,298 19 o
NKWSPAPER ACCOUNTS.
155
1895.
(88)
ANALYSIS OF PAYMENTS
Bank
Contri-
butors'
Ledger
Account
Invoice
Ledger
Account
Salaries
and Wages
Book
Petty Cash
Book
Postage
Stamps
Book
Sundry
Account
Fo.
Amount
s d
37 3 2
97 16 i
1,705 9 6
I2O
55 o o
1,200 o o
732 8 10
1,842 o 9
s d
732 8 10
s d
37 3 2
97 16 i
1,842 o 9
s d
1,705 9 6
s d
I2O O O
s d
55 o o
Drawings
'34
s d
1,20:1 o o
5,789 18 4
i,3i9 i? 7
732 8 10
1,977 o o
1,705 9 6
__________
89
120 o o
55 o o
l,200
104
105
90
91
7,109 15 ii
1895.
418 18 o
1,695 19 i
120
50 o o
707 I II
1,726 9 o
/07 I II
418 18 o
1,726 9 o
1,695 19 i
120
50 o o
\
4,718 8 o
1,244 6 5
5,962 14 5
707 I II
2,145 7 o
101
1,695 19 i
________
89
120 o o
50 o o
==
104
90
91
_______
1895.
1,910 o ii
120
50 o o
686 16 8
1.953 16 3
686 'i6 8
1-953 16 3
1,910 o ii
120
50 o o
4,720 13 10
1,298 19 o
686 i 6 8
104
i,953 16 3
105
1,910 o ii
120 o o
90
50 o o
91
89
6,019 12 IO
SALARIES AND WAGES BOOK
158
NEWSPAPER ACCOUNTS.
Dr.
Cr.
Date
C.B.
Fo.
Amount
drawn
Date
Name
Department
Voucher
1895
Jan. 5..
n 19-
88
s d
242 ii i
240 14 10
235 10 ii
T 1895
Jan. 5..
M 12..
(Names and amounts are set out in
detail in actual transactions, but
only the totals are here given)
do.
Composing
Foundry
Machining
Distributing
Composing
Foundry
(Sundry)
26. .
31
"
249 15 5
775 10 6
19
do.
Machining
Distributing
Composing
Foundry
26. .
31
do.
do.
Machining
Distributing
Composing
Foundry
Machining
Distributing
Canvassing
Editorial
General
1,744 2 9
Feb. 28. .
88
1,725 10 o
Feb. 28..
(Full details should be here given
as indicated above)
Mar. 31. .
88
1,975 8 o
Mar. 31..
do.
do.
April 30. .
88
1,705 9 6
April 30. .
do.
do.
May 31..
88
1,695 19 i
May 31..
do.
do.
June 30..
88
1,910 o ii
June 30. .
do.
do.
NEWSPAPEK ACCOUNTS.
159
(89)
General Ledger Dr.
Amount
Canvassing
Editorial
Composing
Foundry
Machining
Distributing
General
d
170 10
s d
s d
s d
170 2 10
s d
s d
s d
s d
14 8
14 i 8
19 6
19 2 6
39 i
39 4 *
171 i 2
171 10 2
13 6
13 o 6
19 6
19 2 6
37 8
37 i 8
163 i
163 5 i
13 6
13 o 6
19 6
19 2 6
40 10
40 2 10
i?5 4
175 6 4
13 6
13 o 6
19 6
19 2 6
42 6 i
42 6 i
27 it o
27 ii o
500 i 10
500 i 10
247 17 8
247 17 8
1,744 2 9
27 ii o
500 i 10
680 4 5
53 3 2
76 10 o
158 14 8
247 17 8
101
106
106
no
112
117
125
1,725 10 o
27 ii o
500 i 10
665 6 o
52 2 O
76 10 o
156 i 6
247 17 8
101
106
108
110
112
117
125
1,975 8 o
27 ii o
500 7 3
855 10 9
65 2 4
95 12 6
198 7 7
232 16 7
101
106
108
110
712 117
225
1,705 9 6
27 ii o
500 7 3
632 i o
59 i 4
76 10 o
157 o 8
252 18 3
101
106
108
110
112 117
125
1,695 19 i
27 ii o
5oo 7 3
621 8 9
59 i 4
76 10 o 158 2 6
252 18 3
101
106
108
110
222
117
125
1,910 o ii
27 ii o
5oo 7 3
772 15 3
73 16 8
91 6 o
191 6 6
252 18 3
101
106
108 110
112 1 1Z7
125
PETTY CASH BOOK
162
NEWSPAPER ACCOUNTS.
(90)
Dr.
Cr.
Date
Particulars
C.B
Fo.
Amount
Date
Particulars
Amount
Canvassers'
Expenses
1895
Jan. i
5
ii 12
19
26
To Balance in hand
Cash from bank
B/D
88
s d
13 2 8
25 o o
25 o o
35 o o
35 o o
1895
Jan. i
2
3
4
5
I
9
10
ii
12
14
3
17
18
19
21
22
23
24
3
28
29
30
31
By Payments as per
Memo Book
s d
4 i 3
2 II
i 18 3
3 4 8
4 15 2
6 16 5
3 7 10
4 7 5
6 10 5
467
3 14 7
3 H 10
5 18 8
5 2 4
672
2 19 3
496
5 16 6
4 ii 3
4 19 8
3 19 i
553
637
4 17 2
4 13 o
3 19 7
476
* d
--
15 2
13 9
12 2
i o 7
122 17 II
3 i 8
31
By Balance in hand
C/D
10 4 9
102
133 2 8
133 2 8
Jan. 31
Feb. 28
To Balance in hand
Cash from b?nk
(set out in detail)
r/n
88
10 4 9
120
Feb. 28
By Payments- total
of daily entries
set out in same
way as above
By Balance in hand
C/D
122 5 3
7 19 6
2 17 8
102
130 4 9
130 4 9
Feb. 28
To Balance in hand
B/D
7 19 6
Mar. 31
By Payments
117 o ii
3 16 3
Mar. 31
Cash from bank
88
I2O O
Balance in hand
C/D
10 18 7
10$
127 19 6
127 19 6
Mar. 31
To Balance in hand
B/D
10 18 7
April 30
By Payments
115 18 10
4 5 9
April 30
Cash from bank
88
120
Balance in hanc
C/D
14 19 9
102
130 18 7
130 18 7
April 30
To Balance in hand
B/D
14 19 9
May 31
By Payments
119 9 o
3 17 i
May 31
Cash from bant,
88
120
Balance in hanc
C/D
15 10 9
102
134 19 9
134 19 9
May 31
June 30
To Balance in hand
Cash from bank
B/D
88
15 10 9
120
June 30
By Payments
Balance in hanc
C/D
124 8 4
II 2 5
4 i 8
102
135 10 9
135 10 9
June 30
To Balance in hand
B/D
II 2 5
NEWSPAPER ACCOUNTS.
163
(90)
General Ledger Dr.
Editorial
Composing
Machining
Distribution
Gen
sral
Expenses
Expenses
Expenses
Travelling
Carriage
Sundry
Telegrams
Sundry
s d
s d
s d
s d
s d
s d
s d
s d
i i 8
. .
i 8
19 10
IO IO
2 10
i 8
2 9
..
2 3
16 3
4 8
3 2
i 9
2 II
ii 8
17 7
4 8
2 I
2 3
19 2
8 10
13 4
i 9
18 3
3 4
'8 4
8 6
17 8
6 3
2 6
9 i
7 8
U 6
i 10 9
5
3 4
i i 9
iii
18 6
8 i
4 6
8 6
I 3
4 5
10 5
19 2
9 7
5 9
9 3
8 10
15 9
i 9
i ii 9
7 2
9 2
15 7
9 3
17 2
6 2
10 II
I 8 2
4 2
18 3
7 i
i 3
8 9
5 6
19 i
II 2
6 7
9 3
8 9
is 2
i8 3
3 2
121
12
7 7
10 2
7 3
2 I
i ii 6
4 9
5 4
ii 6
7 2
i 8
i 13 10
ii 3
8 2
15 4
16 ii
17 2
6 2
2 5
4 8
8 10
16 7
18 i
6 3
3 2
4 6
8 9
18 9
19 5
9 i
i o 6
- i 3
7 6
"3 6
17 10
6 5
19 8
i i 7
2 3
103,
9 10
2 I
13 8
8 3
2 9
2 10
4 2
3 4
i 6
3 4
2 3
4 6
17 2
10 8
6 8
5 8
3 4
i 9
ii 6
8 i
4 6
17 3
i 8
..
2 4
8 5
i 9
4 3
18 2
2 3
6
9 6
19 6
3 9
16 3
3 6
. .
2 10
15
4 2
13 o
4 7
"2 6
8 6
12 10
4 8
13 o
6 o
826
252
i 19 8
30 5 8
45 i 10
8 i 10
15 9 i
8 10 6
707
109
773
119
720
755
123
730
7 8 2
3 i o
2 3 8
28 6 i
42 9 o
9 10 6
18 9 8
7 19 6
K0-
709
113
779
750
755
755
730
8 5 4
121
i 8 9
25 8 9
48 o 9
7 6 i
14 2 7
7 10 4
707
709
113
779
75(9 755
75S 735
6 19 2
i 6 4
i 15 4
29 2 3
42 3 10 X 2 9
13 i 9 918
107
109
773
779
750
755
128
730
8 i o
2 I 8
237
28 i 9
47 i 9
892
II 2 IO
8 10 2
707
109
773
779
750
755
128
730
9 13 10
6 3
2 12 I
34 16 4
42 4 i
8 10 9
ii 15 4
10 8 o
KW
709
773
779
750
755
75S
730
I OF THE
UNIVERSITY
OF
POSTAGE BOOK
166
NEWSPAPER ACCOUNTS.
(91)
Dr.
Cr.
GENERAL LEDGER
Date
Particulars
Fo.
B/D
88
B/D
88
B'D
88
B/D
88
B/D
88
B/D
88
B/D
Amount
Date
Particulars
Amount
Copies
Editors'
Letters
Office
Letters
Invoices &
statements
Trade
circulars,
&c.
1895
Jan. i
5
12
19
26
Jan. 31
Feb. 28
Feb. 28
Mar. 31
Mar. 31
Apr. 30
Apr. 30
May 31
May 31
June 30
June 30
To Balance in hand
Cash from bank
To Balance in hand
Cash from bank
To Balance in hand
Cash from banK
To Balance in hand
Cash from bank
To Balance in hand
Cash from bank
To Balance in hand
Cash from bank
To Balance in hand
s d
9 i 8
15 o o
10
15 o o
10
1895
Jan. 31
31
Feb. 28
Mar 31
Apr. 30
May 31
June 30
(Daily totals will be
set out here as in
the Petty Cash Bk)
By Balance in hand
By Payments
Balance in hand
By Payments
Balance in hand
By Payments
Balance in hand
By Payments
Balance in hand
By Payments
Balance in hand
s d
51 18 6
732
s d
25 10 2
s d
923
s d
IO I IO
s d
2 I 9
s d
5 2 6
181
26 i 8
---
8 7 5
26
1
II 2 8
8~~4
17
246
4 i 10
59 i 8
59 i 8
51 18 i
5 5 i
732
50 o o
57 3 2
57 3 2
55 3 5
10 i 8
121
28 9 6
10 2 9
25 16 5
127
10 i 51 3 i a
-
3 8 7
5 5 i
60 o o
65 5 i
65 5 i
51 o 6
14 i i
121
24 2 I
;
9 o 6\ 9 i 5
3 11
27
3 15 2
5 i 4
10 i 8
55 o o
65 i 8
14 I 2
50 o o
65 i 8
54 15 10
954
121
25 8 7
708
26 18 5 \
127
II I 6| 2 2 31 9 2 10
64 I 2
64 i 2
121
26 10 9
~-
7 8 i
20
L
II 2 3
7 3
?7
3 i 4
5 5 9
954
50 o o
53 8 2
5 17 2
59 5 4
5 17 2
59 5 4
121 26 17 5
127
GENERAL LEDGER
INDEX
Fo.
Advertisement Ledger Account... ... ... 99
Advertising ... ... ... ... 132
Advertisement Agents' Commission ... ... 100
Back Numbers Sales .. ... ... 94
Bad Debts ... ... ... ... 133
Canvassers' Salaries... ... ... .. 101
do. Expenses ... ... ... 102
do. Commission ... ... ... 103
Carriage ... ... .. ... 120
Cash Sales Account... .. ... ... 93
Commission on Sales ... ... ... 97
Composing Wages ... ... ... ... 108
do. Expenses ... ... ... 109
Contents Bill ... ... ... ... 129
Contributors' Ledger Account ... ... ... 104
Discount on Sales .. ... ... ... 93
Distribution Wages... ... ... ... 117
do. Expenses (Sundry) ... ... 122
Editorial Salaries ... ... ... ... 106
do. Expenses ... ... ... ... 107
Foundry Wages ... ... ... ... HO
do. Expenses. . ... ... ... Hi
Gas and Water ... ... ... ... 124
General Salaries and Wages ... ... ... 125
Horse and Cart Hire ... ... ... 118
Illustrations ... ... ... ... 115
Invoice Ledger Account ... ... ... 105
Law and Accountancy ... ... ... 131
Machining Wages ... ... ... ... 112
do. Expenses ... ... ... 113
Paper ... ... ... ... ... 114
Postage of copies ... ... ... ... 121
do. (General) ... ... ... ... 127
Bent, Bates and Taxes ... ... ... 123
Eepairs and Wear and Tear ... ... ... 116
Sales Ledger Account ... ... ... 92
Stationery (General) ... ... ... 126
Subscription Ledger Account ... ... ... 95
Sundries do. do. ... ... ... 96
Sundry Expenses ... ... ... 130
Travelling Expenses ... ... ... 119
Telegrams ... ... 128
168
NEWSPAPER ACCOUNTS.
(92}
SALES
1 895
Jan. i
Jan. 31
Feb. 28
Mar. 31
April 30
May 31
June 30
To Balances outstanding . .
,, Sales as per Day Book
D/B 2
s d
I,2IO 2 8
I,IO4 !
1,187 6 2
1,200 I 6
1,091 o 9
1,170 7 i
B/F
s d
1,012 I 8
Add Reserve i Jan. 1895 written
back
6,962 1 8 3
300 o o
Deduct Reserve 30 June 1895. .
7,262 1 8 3
250 o o
P/L 140
7,012 18 3
June 30
,, Balances outstanding
Reserve for Returns
C/D
18 2 9
250 o o
8,293 2 8
June 30
To Balances outstanding
"
B/D
1,122 3 6
(93)
CASH
1895
s d
s d
Jan. 31
Feb. 28
To Sales as per Cash Sales Book
C/S/B I 3
802 i 6
778 2 3
Mar. 31
t)
794 i 7
April 30
n
810 2 i
May 31
822 i 9
June 30
i
825 2 2
P/L 140
4,831 ii 4
4,831 " 4
(94)
BACK No's
1895
s d
Jan. 31
Feb. 28
To Sales as per Back No's Sales Book
B/N/B 14
40 12 4
42 2 IO
Mar. 31
X ),
,,
45 6 2
April 30
May 31
"
37 i 9
39 o 10
June 30
38 12 3
P/L I 4
242 16 2
242 16 2
NEWSPAPER ACCOUNTS.
169
LEDGEB ACCOUNT.
(92}
1 895
s d
s d
Jan. i
By Balances outstanding
,, Reserve for " Returns "
D/F
15 i 8
300 o o
Jan. 31
Feb. 28
,, Cash received
C/R 87
1,264 I2 7
1,208 8 7
Mar. 31
,, ,,
,
1,359 6 5
Apr. 30
i, i>
p
908 i 10
May 31
,,
,
i, 108 5 9
June 30
977 J 5 3
Jan. 31
,, Discount allowed
C/R 87
18 ii
Feb. 28
17 ii
June 30
n n
t >
26 10 o
28 6 10
June 30
Bad Debt written off Clarke
S/L 7
i o 3
G/L 133
i o 3
June 30
Balances outstanding
C/D
1,122 3 6
8,293 2 8
June 30
Balances outstanding
B/D
18 2 9
"
,, Reserve for Returns
250 o o
SALES.
(03)
1895
s d
Jan. 31
Feb. 28
By Cash as per Cash Received Book . .
C/R 87
802 i 6
778 2 3
Mar. 31
>'
794 i 7
April 30
n
810 2 i
M ay 31
D n
822 i 9
June 30
825 2 2
4,831 ii 4
_ _^______
SALES.
1895
s d
Jan. 31
Feb. 28
By Cash as per Cash Received Book . .
C/R 87
"
40 12 4
42 2 10
Mar. 31
45 6 2
April 30
37 i 9
May 31
n
39 o 10
June 30
M
, 38 12 3
242 16 2
170
NEWSPAPER ACCOUNTS.
(95)
SUBSCRIPTIONS
1895
Jan. i
To Balances outstanding
s d
B/F
s d
18 2 6
Mar. 31
June 30
June 30
June 30
Subscriptions, proportion expired. .
do.
Balances unexpired
To Balances outstanding
S/L 16
256 I 2
260 13 3
P/L 140
C D
B/D
5i6 14 5
534 8 7
1,069 5 6
23 o 4
(96)
SUNDRIES
1 895
s d
s d
Jan. i
Jan. 31
To Balances outstanding
Drawing Blocks, &c. Sold .
S/D/B 17
17 15 6
B/D
45 2 7
Feb. 28
13 8 o
Mar. 31
22 I 3
April 30
ii "
" t
18 5 o
May 31
ii it ....
M
19 2 3
June 30
....
'.
13 15 o
P/L I 4
104 7 o
Jan. 31
Waste Paper Sold
17
60 10 6
Feb. 28
26 6 10
Mar. 31
ii ii ....
M
24 i 9
April 30
May 31
....
33 9 8
27 i 6
June 30
,', ....
'.'.
3i 4 5
P/L 140
202 14 8
Jan. 31
Feb. 28
Sundries Sold
17
42 ii o
67 II 2
Mar. 31
D
' H
72 19 9
April 30
ii n ....
H
7 1 9 4
May 31
ii n
63 5 o
June 30
....
..
77 19 6
P/L 140
395 15 9
748 o o
June 30
To Balances outstanding .. ..
B/D
5 5 5
COMMISSION ON SALES.
(.97)
T 1895
Jan. 31
Feb. 28
To Sundries
61
s d
2 12 6
27 o 8
1895
June 30
By Trading Account
P/L
I 4
s d
162 13 4
Mar. 31
31 3 9
May 31
ii 11
69 8 o
June 30
..
32 8 5
162 13 4
162 13 4
NEWSPAPER ACCOUNTS.
171
LEDGER ACCOUNT.
(95)
1895
Jan. i
Jan. 31
Feb 28
By Balances unexpired
Cash received
s d
B/F
c/Rb;
s d
481 3 9
95 10 9
Mar. 31
April 30
May 31
June 30
Mar. 31
Bad debt written off J. Earl
S/L 1 6
"i 6
G/L" 1 33
98 13 4
82 8 i
89 3 2
101 10 5
i 6
June 30
Balances outstanding
C/D
23 o 4
June 30
By Balances unexpired
8/0
1,069 5 6
LEDGEE ACCOUNT.
(96)
1895
Jan. 31
Feb. 28
By Cash received
s d
C/R 87
s d
79 o 2
172 14 7
M*r. 31
131 12 6
April 30
May 31
94 8 6
93 4 10
June 30
Mar. 31
Discounts allowed
C/R'S;
6 ii o
"5 5 o
May 31
,,
4 18 o
G/L 98
1190
June 30
Balances outstanding
C/D
50 5 5
748 o o
DISCOUNT ON SALES.
(98)
1894
June 30
To Credit Sales
Ledger
,, Sundry do.
G/L
92
9 6
s d
28 6 10
ii 9 o
1895
June 30
By Trading Account
P/L
140
s d
39 15 10
39 J 5 10
39 15 10
172
NEWSPAPEK ACCOUNTS.
(99)
ADVERTISEMENT
1895
Jan. i
Jan. 31
Feb. 28
To Balances outstanding
Advertisements inserted
D/B 26
s d
3,4i6 2 6
2,802 o 6
B/D
s d
5,5i6 10 7
Mar. 31
, ...
3,691 3 8
April 30
May 31
'
"
3,025 i 10
3,203 9 ?
June 30
,
2,775 o 8
i" 18
June 30
,, Balances prepaid
C/D
182 9 6
24,611 18 10
June 30
To Balances outstanding
B/D
6.321 3 7
AGENTS' COMMISSION ON ADVERTISEMENTS.
(100)
1895
June 3
To Commission
allowed
,, Balance outstand-
ing
G/L
99
C/D
s d
1,858 3 2
693 2 I
1895
Jan. i
June 30
By Balance outstand-
ing
,, Trading Account
B/D
P/L
140
s d
604 i 9
i,947 3 6
2,551 5 3
June 30
By Balance outstand-
ing
B/D
2,551 5 3
693 2 I
CANVASSERS' SALARIES.
(101)
1895
s d
1895
P/L
s d
Jan. 31
Feb. 28
To Cash
89
27 ii o
27 ii o
June 30
By Trading Account
140
165 6 o
Mar. 31
27 ii o
April 30
>, >
27 1 1 o
May 31
,, ,
,
27 ii o
June 30
27 ii o
165 6 o
165 6 o
~~"
NEWSPAPER ACCOUNTS.
173
LEDGER ACCOUNT.
(99)
1895
s d
S d
Jan. i
By Balances prepaid
B/D
123 i 7
Jan. 31
Feb, 28
Cash received
C/R 8 7
2,822 13 10
2,888 ii 3
Mar. 31
,,
M
2,746 14 o
April 30
,1 . . . .
,,
2,629 i 10
May 31
2,491 o 6
June 30
....
.1
2,717 i 4
Jan. 31
Commission allowed
C/R 87
310 4 2
Feb. 28
...
319 18 7
Mar. 31
291 16 7
April 30
,.
M
254 ii 6
May 31
ii
352 I 10
June 30
....
329 10 6
G/L IOO
i 8s8 ^ 2
June 30
Bad Debts written off Williams . .
A/L32
13 2 9
Howard . .
35
i 5 o
June 30
,, Balances outstanding . .
$
T 4 7 9
6,321 3 7
24,611 18 10
June 30
By Balances prepaid
-
B/D
182 9 6
CANVASSERS' EXPENSES.
(102}
1895
s d
1895
P/T.
s d
Jan. 31
Feb. 28
To Cash
90
3 i 8
2 17 8
June 30
By Trading Account
140
72 8 i
Mar. 31
3 16 3
Apr. 30
459
Sundry
61
23 i 7
May 31
Cash
90
3 J 7 i
June 30
4 i 8
.,
Sundry . .
61
27 6 5
72 8 i
72 8 i
CANVASSERS' COMMISSION.
(103}
1895
Jan. 31
To Sundry . .
61
s d
15 3 o
T 1895
June 30
By Trading Account
P/L
140
s d
752 5 5
April 30
,,
M
352 o 9
June 30
,,
385 i 8
752 5 5
752 5 5
174
NEWSPAPER ACCOUNTS.
(104)
CONTRIBUTORS'
1 895
Jan. 31
Feb. 28
To Cash
s d
88
s d
724 i 8
685 3 i
Mar. 31
,,
B
673 9 8
April 30
May 31
June 30
June 30
,, Balances outstanding . .
C/D
732 8 10
707 i ii
686 16 8
722 i 3
4,93i 3 i
INVOICE LEDGER ACCOUNT.
(105)
1895
s d
1895
s d
Jan. 31
To Cash
88
1,113 I!
Jan. i
By Balances outstdng
B/D
5,039 8 7
Feb. 28
1,301 13 4
I/B
Mar. 31
April 30
May 31
M
1,552 4 ii
1,977 o o
2,145 7 o
Jan. 31
Feb. 28
Mar. 31
, Invoices
61
1,834 6 8
i, 068 8 o
1,514 12 2
June 30
June 30
Balances outstand-
i,953 16 3
April 30
May 31
,
1,658 i 5
1,340 9 2
ing
C/D
4,773 " 4
June 30
,
>,
2,361 17 10
14,817 3 10
14,817 3 10
June 30
By Balances outstand-
ing ..
B/D
4-773 " 4
EDITORIAL SALARIES.
(106)
1895
Jan. 31
Feb. 28
To Cash
89
s d
500 i 10
500 i 10
1895
June 30
By Trading Account
P/L
140
s d
3,001 12 8
Mar. 31
500 7 3
April 30
,
,
500 7 3
May 31
,
,
500 7 3
June 30
, ...
>
500 7 3
3,001 12 8
3,001 12 8
^
^^^"~
NEWSPAPER ACCOUNTS.
175
LEDGER ACCOUNT.
(104)
Literature.
News
1895
Jan. i
Jan. 3:
Feb. 28
Mar. 31
April 30
May 31
June 30
By Balances outstanding
Contributions as per Registers . .
44
s d
362 i 8
331 2 9
393 9 7
405 i 7
310 2 3
316 10 6
45
s d
410 i 6
292 2 7
375 i 8
352 8 2
422 i
472 o 10
B/D
P/L
s d
456 9 10
2,118 8 4
2,323 16 3
140
4,442 4 7
,, .,
Waste Contributions transferred
to Expenses
45
32 8 8
G/L
107
32 8 8
June 30
By Balances outstanding
B/D
4,93i 3 i
722 i 3
EDITOBIAL. EXPENSES.
(107)
1895
Jan. 31
To Sundry
61
s d
39 4 3
1895
June 30
By Trading Account
P/L
140
s d
3i8 9 3
Cash
90
826
Feb. 28
Sundry
61
36 2 9
)
Cash
90
7 8 2
Mar. 31
Sundry
61
33 i 8
n
Cash
90
8 5 4
April 30
Sundry
61
42 o 5
Cash
90
6 19 2
May 31
Sundry
61
47 o 9
Cash
QO
8 i o
June 30
Sundry
61
40 o 9
Cash
90
9 13 10
Transfer from
G/L
Contributions . .
104
32 8 8
318 9 3
318 9 3
COMPOSING WAGES.
(108)
1895
Jan. 31
Feb. 28
To Cash
89
* d
680 4 5
665 6 o
1895
June 30
By Trading Account
P/L
140
s d
4,227 6 2
Mar. 31
855 1 9
April 30
,
n
632 i o
May 31
i
621 8 9
June 30
772 15 3
4,227 6 2
4,227 6 2
176
NEWSPAPER ACCOUNTS.
COMPOSING EXPENSES.
(109)
1895
Jan. 31
To Sundry
61
s d
2 17
1895
June 30
By Trading Account
P/L
140
s d
82 o 8
Cash
90
252
Feb. 28
!>
3 i o
Mar. 31
M
121
Sundry . .
61
15 2 10
April 30
,,
21 3 5
n
Cash
qo
i 6 4
May 31
2 I 8
, Sundry . .
6 1
27 i 8
si} 3
, Cash
go
6 3
82 o 8
82 o 8
"
..,
FOUNDRY WAGES.
(110)
1895
Jan. 31
Feb. 28
To Cash . . . . i 89
s d
53 3 2
52 2
1895
June 30
By Trading Account
P/L
HO
s d
362 6 10
Mar. 31
i
65 2 4
April 30
,,
59 i 4
May 31
59 i 4
June 30
. . |
73 16 8
i
362 6 10
362 6 10
FOUNDRY EXPENSE-
(UL)
1 895
Jan. 31
Feb. 28
Mar. 31
April 30
May 31
June 30
To Sundry
61
s d
4 i 8
14 3 6
16 6 2
21 3H
II 2 7
12 4 9
1895
June 30
By Trading Account
P/L
140
s d
79 2 7
79 2 7
79 2 7
MACHINING WAGES. (112)
1895
Jan. "31
Feb. 28
Mar. 31
April 30
May 31
June 30
To Cash ..
89
s d
76 10 o
76 10 o
95 12 6
76 10 o
76 10 o
91 6 o
1895
June 30
By Trading Account
P/L
140
s d
492 18 6
i; I; =1
492 18 6
492 18 6
^__------ ->
NEWSPAPER ACCOUNTS.
177
MACHINING EXPENSES.
(113)
1895
/an. 31
To Sundry .
61
s d
122 I II
1895
June 30
By Trading Account
P/L
140
s d
702 6 8
., Cash
9
i 19 8
Feb. 28
Sundry
61
97 2 6
Cash
go
2 3 8
Mar. 31
Sundry
61
103 O 2
, Cash
go
i 8 g
April 30
, Sundry
61
132 i 8.
May 31
, Cash
, Sundry
go
61
i 15 4
129 6 5
, Cash
go
237
June 30
, Sundry
61
106 10 ii
M
, Cash
go
2 12 I
702 6 8
702 6 8
^______
PAPER.
(114)
1895
s d
1895
P/I.
s d
Jan. i
3i
To Paper in stock
Paper bought . .
B/D
61
193 i 10
681 19 2
June 30
By Trading Account
., Paper in stock
140
C/D
3994 o i
198 19 9
Feb. 28
708 2 9
Mar. 31
724 i 6
April 31
May 31
631 8 2
6 4 r 3 7
June 30
613 2 10
4,192 19 10
4,192 19 10
June 30
To Paper in stock
B/D
198 19 9
ILLUSTRATIONS.
(115)
1895
s d
1895
P/L
s d
Jan. 31
To Drawings, &c.,
June 30
By Trading Account
140
268 3 10
bought
61
42 9 3
Feb. 28
do.
39 3 6
Mar. 31
do.
48 i 10
Apr. 30
do.
46 10 2
May 31
do.
41 8 i
June 30
do.
50 II
268 3 10
268 3 10
178
NEWSPAPER ACCOUNTS.
REPAIRS AND WEAR AND TEAR OF PLANT.
(116)
1895
s d
1895
P/L
s d
Jan. 31
May 31
To Repairs
61
37 3 2
75 o 10
June 30
By Trading Account
140
1,056 2 II
June 30
26 i 8
a n
Wear and tear
P/L
Machinery
135
730 7 5
Type
136
95 2 6
Furniture
IS7
58 n 6
Fixtures and
Fittings
138
33 15 10
1,056 2 II
1,056 2 II
DISTRIBUTION WAGES.
(117)
1895
Jan. 31
Feb. 28
To Cash
8 9
s d
158 14 8
156 i 6
1895
June 30
By Trading Account
P/L
140
s d
1,019 13 5
Mar. 31
198 7 7
April 30
157 o 8
May 31
ir I
158 2 6
June 30
191 6 6
1,019 13 5
1,019 13 5
HORSE AND CART HIRE.
(118)
1895
Jan. 31
Feb. 28
Mar. 31
April 30
May 31
June 30
To Sundry
61
s d
85 10 o
87 o 8
96 i 9
92 i 8
88 2 9
93 9 5
1895
June 30
By Trading Account
P/L
140
s d
542 6 3
542 6 3
542 6 3
^^
^^" ""
DISTRIBUTION TRAVELLING EXPENSES. (H9]
1895
Jan. 31
To Cash
90
s d
30 5 8
1895
June 30
By Trading Account
P/L
140
s d
176 o 10
NEWSPAPEK ACCOUNTS.
179
DISTRIBUTION CARRIAGE.
(1*0)
1895
Jan. 31
Feb. 28
To Cash . .
90
s d
45 i 10
42 9 o
T 1895
June 30
By Trading Account
P/L
140
s d
267 i 3
Mar. 31
48 o 9
April 30
,, ,
M
42 3 10
May 31
,, ,
47 J 9
June 30
,. i.
42 4 i
267 i 3
267 i 3
POSTAGE OF COPIES.
(121)
1895
s d
1895
P/L
s d
Jan. 31
Feb. 28
To Cash
9i
25 10 2
26 i 8
June 30
By Trading Account
I 4
156 2 9
Mar. 31
28 9 6
.
,
April 30
24 2 i
May 31
,,
M
25 8 7
June 30
...
..
26 10 9
156 2 9
156 2 9
"" l " - ""^ 1
""^~""
DISTRIBUTION SUNDRY EXPENSES.
1895
Jan. 31
To Sundry .
61
s d
9 12 8
1895
June 30
By Trading Account
P/L
140
s d
HO 2 I
Cash
9
8 i 10
Feb. 28
,, Sundry .
61
9 18 6
Cash
90
9 10 6
Mar. 31
Sundry .
61
IO 2 II
, Cash .
9
7 6 i
April 30
, Sundry .
61
12 II 3
^
, Cash
9
829
May 31
, Sundry .
61
8 i 7
, Cash
9
892
June 30
, Sundry .
61
9 14 i
11
, Cash
90
8 10 9
110 2 i
lIO 2 I
RENT, RATES AND TAXES.
(123)
1895
Jan. 31
To Sundry
61
s d
15 7 6
1895
June 30
By Trading Account
P/L
140
s d
882 4 3
M
n tt
H
152 13 n
Mar. 31
a n
350 o o
May 31
n n
14 2 IO
June 30
n
350
882 4 3
882 4 3
180
NEWSPAPER ACCOUNTS.
GAS AND WATER.
(124)
1895
Jan. 31
To Sundry
61
s d
25 8 o
1895
June 30
By Trading Account
P/L
140
8 d
433 8 10
Apr. 30
n n
210 6
June 30
198 o 4
433 8 10
433 8 10
GENERAL SALARIES AND WAGES.
(125}
i8os
s d
1895
P/L
s d
Jan. 31
Feb. 28
To Cash
89
247 17 8
247 17 8
ljune 30
By Trading Account 140
1,487 6 8
Mar. 31
n
232 16 7
j
April 30
May 31
25? 18 3
252 18 3
1
June 30
H
252 18 3
1,487 6 8
i
1,487 6 8
GENERAL- STATIONERY.
(126}
1895
Jan. 31
Feb. ?8
To Sundry
61
s d
24 3 5
15 i 9
1895
June 30
By Trading Account
P/L
140
s d
175 2 8
Mar. 31
37 2 8
April 30
May 31
32 i 6
29 2 7
June 30
37 10 9
175 2 8
175 2 8
GENERAL POSTAGE.
(127}
1895
Jan. 31
Feb. 28
To Cash
9i
s d
26 8 4
25 16 5
1895
June 30
By Trading Account
P/L S d
140 1 162 i 9
Mar. 31
26 13 ii
April 30
i
26 18 5
May 31
.,
29 7 3
June 30
.,
26 17 5
162 i 9
\i62 i 9
'mmm
NEWSPAPER ACCOUNTS.
181
TELEGRAMS.
(128)
1895
s d
i895
P/L
s d
Jan. 31
Feb. 28
To Cash
go
15 9 i
18 9 8
June 30
By Trading Account
140
84 i 3
Mar. 31
>
14 2 7
April 30
May 31
' "
13 i 9
II 2 10
June 30
,
ii 15 4
84 i 3
84 i 3
CONTENTS BILL.
(129}
i895
s d
1895
P/L
s d
Jan. 31
Feb. 28
To Sundry
6
27 15 9
22 I 8
June 30
By Trading Account
140
140 18 6
Mar. 31
n D
21 3 7
rl 30
31
"
23 7 4
25 o 6
June 30
i,
21 9 8
140 18 6
140 18 6
GENERAL SUNDRY EXPENSES.
(130)
1895
s d
1895
P/L
s d
Jan. 31
To Sundry .
61
i 2 9
June 30
By Trading Account
140
103 i 10
Feb. 28
Cash
Sundry .
i?
8 10 6
2 3 6
Cash
90
7 19 6
Mar. 31
Sundry .
61
12 I 7
Cash
90
7 10 4
April 30
Sundry .
61
976
, Cash .
9
9 i 8
May 31
, Sundry .
61
ii o 7
, Cash
90
8 10 2
June 30
, Sundry .
61
ii 5 9
"
, Cash
90
10 8 o
103 i 10
103 i 10
==
182
NEWSPAPER ACCOUNTS.
LAW AND AUDIT EXPENSES.
(131)
1895
June 30
To Sundry . .
61
s d 1
301 6 3
1895
June 30
By Trading Account
P/L
104
s d
301 6 3
301 6 3
301 6 3
ADVERTISING.
(132)
1895
Jan. 31
Feb. 28
To Sundry .
61
s d
ioi 4 9
10 6 3
T 1895
June 30
By Trading Account
P/L
104
s d
201 8
Mar. 31
i
17 i 9
t/S'S
...
9 i 7
23 6 5
June 30
.
-
39 19 ii
201 o 8
201 o 8
BAD DEBTS.
(133)
1895
s d
1895
s d
June 30
To Bad Debts writ-
Jan. i
By Balance, Reserve
B/D
IIO 2 6
ten off-
G/L
P/L
Sales Ledger
92
i o 3
June 30
Trading Account
140
258 7 6
Subscription
Ledger
95
i 6
Advertisement
June 30
Ledger
Balance
&
H 7 9
353 o 6
368 10 o
368 10 o
1895
__^__~
June 30
By Balance ..
B/D
353 o 6
PRIVATE LEDGER
INDEX
Fo.
Balance Sheet, 30th June 1895... ... ... 141
Capital Account ... ... ... ... 134
Fixtures and Fittings ... ... ... 138
Furniture ... ... ... ... 137
Goodwill ... ... ... 139
Machinery ... ... ... ... 135
Trading Account ... ... ... ... 141
Type ... ... ... ... 136
184
NEWSPAPER ACCOUNTS.
CAPITAL ACCOUNT.
1895
Jan. 31
Feb. 28
Mar. 31
April 30
April 30
June 30
To Cash 1,000 o o
,, 1.200 O
500 o o
,, 1,200 O
88
C/D
s d
2,900 o o
30,566 6 8
1895
Jan. i
June 30
1895
June 30
By Balance
Net profit half-
year to date . .
By Balance . .
3,900 o o
Less
By Cash 1,000 o o
To Balance
33,466 6 8
29,913 4 o
3,553 2
MACHINERY.
(135)
1895
Jan. i
June 30
To Balance
To Balance
B/D
B/D
s d
14,607 8 7
1895
June 30
By Wear and Tear
10% per annum
,, Balance
G/L
116
C/D
s d
730 7 5
13,877 I 2
14,607 8 7
14,607 8 7
13,877 i 2
TYPE. (236)
1895
Jan. i
3 1
June 30
To Balance . .
Purchases
To Balance
B/D
61
B/D
* d
602 3 i
418 18 o
1895
June 30
By Wear and Tear
20% per annum
Balance
G/L
116
C/D
s d
95 2 6
925 18 7
1,021 i i
l.Q2I I I
925 18 7
NEWSPAPER ACCOUNTS.
185
FURNITUKE.
(137)
1895
Jan. i
Jan. 31
June 30
To Balance . .
Typewriter
(Edwards')
To Balance
B/D
61
B/D
s d
M54 3 6
20 18 o
1895
June 30
By Wear and Tear
10% per annum
Balance
G/L
116
C/D
s d
58 ii 6
1,116 10 o
i,i75 i 6
i,i75 i 6
1,116 10 o
FIXTURES AND FITTINGS. (138)
1895
Jan. i
June 30
To Balance
To Balance
B/D
B/D
s d
675 17 7
1895
June 30
By Wear and Tear
10% per annum
Balance..
G/L
116
C/D
s d
33 15 10
642 i 9
675 17 7
675 17 7
642 i 9
GOODWILL. (139)
T 1895
Jan. i
June 30
To Balance
To Balance
B/D
B/D
s d
12,500 o o
1895
June 30
By Balance . .
C/D
s d
12,500 o o
12,500 o o
12,500 o o
12,500 o o
186
NEWSPAPER ACCOUNTS.
(140)
TRADING
HALF-YEAR
S
d
s d
To COST OF PRODUCTION
G/L
Contributions Literature
104
2,118
8
4
News
2,323
16
3
4,442
4
7
Editorial Salaries
106
3,001
12
8
Expenses
107
n
3
Composing - Wages
1 08
4,227
6
2
Expenses
109
82
8
Foundry Wages
362
C
10
Expenses
in
79
2
7
Machining Wages
112
492
18
6
Expenses
"3
702
6
8
Paper
114
3,994
i
Illustiations
"5
268
3
10
Repairs and wear and tear of Plant
116
1,056
2
ii
COST OF DISTRIBUTION
19,026 14 9
Wages .
117
1,019
13
5
Horse and Cart Hire
1x8
54 2
3
Travelling
119
176
10
Carriage
120
267
I
3
Postage of copies
121
156
2
9
Sundry expenses . .
122
no
2
i
2,271 6 7
,, GENERAL CHARGES
Rent, Rates and Taxes
123
882
4
Gas and Water
124
433
8
10
Salaries and Wages
Stationery
III
1,487
175
6
2
i
Postage
127
162
I
9
Telegrams
Contents Bill
128
129
84
140
I
18
i
Sundry
130
103
i
10
Law and Audit Expenses
131
301
6
Advertising
132
201
8
Bad Debts
133
258
7
6
4,229 O 2
NET PROFIT, carried to Capital Account . .
3,553 2 8
29,080 4 2 |
I
NEWSPAPER ACCOUNTS.
187
ACCOUNT.
ENDING 30TH JUNE 1895.
(140)
By SALES Credit..
Cash
Back Numbers . .
Subscriptions
G/L
92
93
94
95
s d
s d
7,012 18 3
4,831 n 4
242 16 2
5i6 14 5
s d
Drawing Blocks.
&c. ..
Waste Paper
Sundries
96
12,604 O 2
104 7 o
2O2 14 8
395 15 9
Less
Commission
Discount
$
162 13 4
39 i5 10
13,306 17 7
202 9 2
,, ADVERTISEMENTS
Less
Agents' Commission . .
Canvassers' Salaries . .
,, Expenses
Comm. . .
99
100
IOI
102
103
i,947 3 6
165 6 o
72 8 i
752 5 5
18,912 18 9
29,080 4 2
188
NEWSPAPER ACCOUNTS.
(141)
BALANCE
30TH JUNE
To SUNDRY CREDITORS
Sales Ledger
Subscription Ledger
Advertisement Ledger
Contributors' Ledger
Invoice Ledger
CAPITAL
Balance, sist December 1894 . .
Net Profit, Half-year to 30th June
1895
G/L
92
95
99
104
105
P/L
134
s d
18 2 9
534 8 7
182 9 6
722 i 3
4,773 ii 4
s d
6,230 13 5
29,913 4 o
3.553 2 8
33,466 6 8
Deduct
Cash drawn during half-year . .
Balance, 3oth June 1895
2,900 o o
30,566 6 8
36,797 o i
NEWSPAPER ACCOUNTS.
189
SHEET.
(141}
1895.
1
:
By SUNDRY DEBTORS
Sales Ledger
Subscription Ledger
Sundries Ledger
Advertisement Ledger
G/L
92
95
96
99
s d
s d
1,122 3 6
23 o 4
50 5 5
6,321 3 7
s d
Less-
Reserve for " Returns"
Commission outstand-
92
250 o o
7,5l6 12 IO
ing
IOO
693 2 I
Bad Debt Provision . .
133
353 o 6
1,290 2 7
6,220 10 3
,, CASH AT BANK AND IN HAND
C/B
88/90/91
r* /T
i,3i5 18 7
STOCK OF PAPER
G/L
114
198 19 9
,, PLANT Machinery
135
13,877 I 2
Type
Furniture
Fixtures and Fit-
137
925 18 7
1,116 10 o
tings
138
642 i 9
,, GOODWILL AND COPYRIGHT
16,561 ii 6
(cost)
139
12,500 o o
36,797 o i
======
APPENDIX B.
Special Rulings of Books for Papers
of small Circulation.
CONTENTS
1. Invoice Book.
2. Cash Book.
3. Petty Cash Book.
1-INVOICE BOOK
194
NEWSPAPER ACCOUNTS.
PURCHASES AND EXPENSES
Invoice Ledger
Invoice
No.
Date
Name
Particulars
Contribu-
tions
Fo.
Dr.
Cr.
s d
s d
s d
NEWSPAPER ACCOUNTS.
195
ANALYSIS
Sundry
Editorial
Expenses
Production
Expenses
Paper
Distribu-
tion
Expenses
General
Charges
Advertis-
ing
Account
Fo
Amount
s d
s d
s d
I s d
s d
s d
e.c.,
Rent, rates
s d
&c.,
Repairs,
Purchase
of Plant,
&C..&C.
2-CASH BOOK
198
NEWSPAPER ACCOUNTS.
RECEIPTS
Rect.
No.
Date
Particulars
Commission
on Adver-
tisements
Led.
Fo.
Credit Sales
Cash Sales
Subscrip-
tions
L s d
! s d
s d
s d
NEWSPAPER ACCOUNTS.
199
PAYMENTS
Advertise-
ments
Total to
Bank
Vouchr
No.
Date
Particulars
Led.
Fo.
Details
Bank
!
s d
s d
s d
s d
I
3-PETTY CASH BOOK
202
NEWSPAPER ACCOUNTS.
RECEIPTS
PAYMENTS
Date
Particulars
C. B.
Fo.
Amount
Date
Particulars
I-
(Balance in hand)
(Drawn from bank)
. s d
I
NEWSPAPER ACCOUNTS.
203
ANALYSIS OF PAYMENTS
Amount
Canvassers'
Expenses
Editorial
Expenses
Production
Expenses
Distribu-
tion
Expenses
General
Expenses
Postage of
Copies
Postage of
Letters
s d
s d
s d
s d
s d
s d
s d
s d
APPENDIX C.
Special Rulings of Books for Evening
Papers.
CONTENTS
1. Bookstalls Order Book.
2. do. Sales Book.
3. Cart Book.
4. Street Sales Book.
5. Cartmen's Wages Book.
6. Street-Sellers' Wages Book.
7. Cash Sales Book.
1-BOOKSTALLS ORDER BOOK
208
NEWSPAPER ACCOUNTS.
TTH JANUARY 1895.
"rt
3
"rt
2nd
4 th
5th
1
D<
"1
Total
2nd 4th 5th
1
S|
Total
C/)
Cfl
w
G. W. R.
B/F
L: & N. W. R.
282 250 178
103
~
827
(contd.)
Bath
36
36
Bristol
70
70
Rugby
15
15 5
35
Cheltenham
J 7
17
Watford
6
6
13
25
Oxford
16
36
Willesden
7
7
"e
16
12
48
Reading
H
16
23
12
65
S. E. R.
G. E. R.
Blackheath
4
8
14
8
34
Greenwich
4
12
6
8
36
Cambridge..
Clapton
2
14
2
30
3
2
44
9
Hastings
Lewisham
13
2
2
26
2
4
39
16
Colchester
12
12
Hackney Downs . .
3
3
3
2
II
Stratford
2
"e
7
2
17
M. R.
Bedford
10
25
13
t<
48
Manchester
16
16
G. N. R.
(Central)
Finsbury Park
5
4
8
12
29
L. C. & D. R.
Highgate
Peterboro . .
9
10
10
10
19
Camberwell
2
2
_
10
Dulwich
2
2
3
12
JQ
Ramsgate
2
II
13
L. & S. W. R.
MET. & DISTRICT
Aldershot
3
4
ii
II
29
Bournemouth E. . .
20
5
25
Addison Road
4
8 9
28
13
62
do. W. . .
20
20
Charing Cross . .
8
16 20
78
32
154
Clapham Junction
Guildford ..
4
4
10
20
12
12
8
38 !
32
Mansion House . .
20
26 65
286
39
436
Richmond . .
15
13
18
60 i
N. L. R.
L. B. & S. C. R.
Chalk Farm
Hampstead
3 *l\ }
8
9
2
19
30
Mildmay Park ..
I 2
3
6
Croydon, W.
2
I
5
6
3
17
Eastbourne
24
26
52
102 '
Lewes
6
16
' 6
28
TERMINI
Streatham Hill . .
6
8
7
9
3
Paddington
Euston
i
136 186
49 120
210
158
87
742
427
L. & N. W. R.
Cannon Street . .
64
122 159
254
22O
819
Sundry Stations
Birmingham
30
30
which from want
Kilburn
3
4
'e
13
of space are not
Liverpool, Lime St.
12
12
above enumerated
3,235
2,980
2,995
4,601
3,538
17,349
C/F
282
250
178
103
H
827
3,78i
3,694 13,820
5,784
4,131
21,210
2-BOOKSTALLS SALES BOOK
210
NEWSPAPER ACCOUNTS.
WEEK ENDING 12TH JANUARY 1895.
,
8th
9th
ioth
iith
i2th
Total j
7 th
8th
gth
ioth
nth
i2th
Total
G. W. R.
B/F
L. & N. W. R.
827
827
827
827
~7 27
827
4,962
(contd.)
Bath
36
36
36
36
36
36
216
Bristol
70
70
70
70
7
7
420
Rugby ..
35
35
35
35
35
35
210
Cheltenham . .
Oxford
17
52
17
52
17
52
17
52
52
17
52
102
312
Wattord
Villesden
11
2 5
48
25
48
48
25
48
11
150
288
Reading
65
65
65
65
65
65
390 '
S. E. R.
G. E. R.
Blackheath
34
34
34
34
34
34
204
Greenwich
36
36
36
36
36
36
216
Cambridge
Clapton
44
9
44
9
44
9
44
9
44
9
44
9
26 4
54
iastings
^ewisham
39
16
39
16
39
16
39
16
39
16
39
16
234
96
Colchester
12
12
12
12
12
12
72
HackneyDowns
n
II
II
II
II
II
66 !
Stratford
17
17
17
17
17
17
102
M. R.
Bedford..
48
48
48
48
48
48
288
Gvj p
Manchester
. IN . IN..
(Central)
16
16
16
16
16
16
96
Finsbury Park
29
29
29
29
29
29
174
Highgate
Peterboro
10
10
19
in
19
10
19
IO
19
IO
19
60
114
L. C. & D R.
Camberwell . .
10
IO
10
10
10
10
60
)ulwich
1C
19
19
19
19
19
114
L. & S. W. R.
^amsgate
13
I*
i]
13
13
13
78
Aldershot
Bournemouth E.
29
25
29
25
29
25
29
25
29
25
29
25
174
150
MET. & DIST.
W.
20
20
20
20
2O
20
120
Addison Road . .
62
62
62
62
62
62
372
Claph'm Junctn
Guildford
Richmond
38
g
38
g
38
g
38
g
38
38
228
192
360
Charing Cross. .
Mansion House
154
436
154
436
154
436
154
436
154
436
154
436
924
2,616
N. L. R.
L. B. & S. C. R
Chalk Farm . .
19
19
19
19
19
Ig
114
CroydonW. ..
Eastbourne
I O2
17
I O2
17
IO2
17
102
17
102
17
IO2
I O2
612
Hampstead
Mildmay Park.
30
6
30
6
30
6
30
30
3
6
1 80
36
Lewes
28
28
28
28
28
28
168
Streatham Hill 30
30
30
30
30
30
180
TERMINI
Paddington
742
7 4 2
742
742
742
742
4,452
L. & N. W. R.
Euston
427
427
427
427
427
427
2,562
Cannon Street
8ic
815
815
819
8ig
819
4,914
Birmingham . .
30
30
30
30
30
30
1 80
Sundry stations
which from
Kilburn
Liverpool (Lime
13
13
13
13
13
13
78
want of space
are not enu-
Street)
12
12
12
12
12
12
72
merated
i7,34S
17,10^
17,852
18,549
16,112
16,285
103255
C/F
827
827
827
827
827
827
4.962
2I,2IC
20,960
21,713
22,410
19-973
20,146
126421
1
3-CART BOOK
212
NEWSPAPEIt ACCOUNTS.
MONDAY lOra JANUARY 1895.
Name
Out
R'turn'd
Sold
Arrears
brought
forward
Amount of
Sales
Cash
Arrears
carried
forward
Quires
Quires
Quires
s d
s d
s d
s d
Gough
29
13
9
20
13
i 10 9
i 10 9
Turner
27
3
ii
3
16
i '5 6
i 4 o
296
Billington
9
13
6
3
13
5 3
5 3
Neate
39
13
IA
13
25
o
i 17 6
i 17 6
Haley
2o
13
6
13
2?
i 13 o
i 13 o
Lewis
27
14
13
19 6
19 6
Hay
52
16
13
35
13
2 13 3
2 13 3
Flood
7
13
6
13
i
i 6
i 6
Wyatt
36
14
13
21
13
I 12 3
i 12 3
3 i 6
3 o
Newman
9
6
13
2
13
3 9
3 9
Noble
14
13
6
13
8
o
12
12
Harris
7
13
5
13
2
o
3 o
3
Weston
20
13
ii
9
13
14 3
J 4 3
Scott
16
5
*7
ii
16 6
16 6
Osborn
ii
13
5
o
6
13
9 9
9 9
Heath
18
13
6
12
13
18 9
18 9
Dunn
7
13
5
13
2
o
3
3
Wheeler
8
7
5
20
2
13
3 9
3 9
Lacey
7
5
2
o
3 o
3 o
Richardson
7
o
6
I
i 6
i 6
Davis
7
6
I
o
5i
i 6
i ni
39i
14
173
I
3x8
13
_-
2 18 2j
16 7 9
18 ii 3
14 8
^^^^^
~~~~" "
____
4-STREET SALES BOOK
214
NEWSPAPEK ACCOUNTS.
10TH JANUARY 1895.
Name
Post
Out
Re-
turned
Sold
Arrears
B/F
Amount
of Sales
Cash
Arrears
C/F
Quires
Quires
Quires
s d
s d A
s d
fc s d
Burton . .
Charing Cross
21
18
i
3
I
8J
Tempest .
Gatti's
22
I
2
20
i 2!
i 2 i
Stanner .
Craven Street
25
9
16
ni
5
64
Fletcher .
Duncannon Street . .
22
13
9
61
6|
Bennett .
Charing Cross
I 2j
I 2|
Warren .
Lowther Arcade
12
ig
19
i ii
Z 4
I
Walker . .
Buckingham Street .
13
24
15
ioj
ioi
Bush
Agar Street
5
8
23
i 44
i 44
Morrison .
Tivoli
10
17
19
i 14
King . .
Romano's
6
19
13
9
9
Hall
Simpson's
13
19
20
I 21
7
7i
Harvey . .
Rowland .
Wellington Street . .
Gaiety
4
ii
13
24
i
17
13
I
2 3
4
i 3
8
I
Nash . .
Somerset House . .
2
15
i
13
2 3
i 6
9
Hudson . .
Newcastle Street . .
4
25
i
8
3
17
5 6
5 o
6
24
9
10
14
9
I 21
i i 9?
16 i
6 ii
Everett . .
Waterloo Place
aa^
i
o
,__
rr
BBS
5
.. l
,
~
Thomas..
Coventry Street
i
17
17
i
i 6^
6*
I
Whittaker
O'Conner
Prince of Wales . .
Empire . .
I
i
13
8
i
23
16
7
3 |
51
Ashley ..
Criterion
3
i
9
2
2 3
9
Anthony .
Partridge
Lloyd . .
Jermyn Street
St. James' Hall
Swan & Edgar
2
I
2
4
2
1
3
15
20
I
I
5
'i
i 9?
I?
6
ioi
2
i 3!
Mason . .
Glasshouse Street . .
j
16
16
I
o . . i 6
6
I
Kitson . .
St. James' Restaurant
I
13
18
21
13
i i4
J i
Bishop . .
Church Passage
I
4
13
17 .. ' 10
i o"
Sullivan .
Duke Street
I
8
15
19
I lA
i 14
Carter . .
St. James' Street
I
15
20
21
13
i 3
Vremner .
New Bond Street . .
I
4
17
13
9
9
22
~^7
~^
II
17
.. 14
17 9
13 sj
4 i\
Woods ..
2 Victoria Street
I
25
19
I
6
I lOi
I I0i
Clifford ..
Cannon Street
3
5
i
3
2
2
3 ii
3 T 2
Carter . .
Cyprus ..
25
15
10
7*
74
Brown .
Cheapside
i
18
25
19
'.'. 6
i J 4
i J 4
6
Johns
Sweeting's
i
25
25
I
i 6
9
9
Beach . .
ueen Street
Q^
9l
Lewis . .
uildhall
i
ii
23
14
' .
" 9?
9?
Dunn
Bucklersbury
i
18
21
23
i 44
i 44
Wheeler
Old Jewry
i
20
i
2
18
I O^f
I OJ[
Lyons . .
Princes Street
i
18
i
I
17
I
I
Ford . .
Pullman
Drapers Gardens . .
London Wall
2
I
II
6
24
19
I
13
13
2 3
9
2
6
3
3
Cook . .
Medley . .
Moorgate Street
South Place
I
I
25
3
25
2O
I
9
i 6 a
i 6
5
23
2
ii
T
II
14
i 3*
17 6i
16 2
2 8i
Summary
.^^^
District i
24
9
IO
14
9
I 2j
i i 9i
16 i
6 ii
n 2 . .
22
17
II
o
II
17
J i
17 9
13 81
4 z\
3 -
23
2
II
14
II
14
1 si
17 6|
16 2
2 8i
70
2
32
14
37
14
"TTi
2~i7~^4
2 5 "1
13 9s
5-CARTMEN'S WAGES BOOK
216
NEWSPAPER ACCOUNTS.
WEEK ENDING IOTH JANUARY 1895.
Name
Wages
Arrears on
Sales
Net
Amount
due
Remarks
' s d
s d
s d
Gough
Turner
5 o
5 o
5 o
5
Billington
5 o
5 o
Neate
Haley
Lewis
2 6
2 6
Hay
2 6
2 6
Flood
2 6
2 6
Wyatt
Newman . . . .
3 o
17 o
Noble
17 6
17 6
Harris
Weston
5 J
5 o
Scott
5 o
5 o
Osborn
O
9 9
10 3
Heath
2 6
2 6
Dunn
2 6
2 6
Wheeler
4 o
4 o
Lacey
I O
I
Richardson
I
r o
Davis
O
"1 nk
1 8 o2
'
23 . I
14 8|
22 6 32
6-STREET SELLERS' WAGES BOOK
218
NEWSPAPER ACCOUNTS.
STREET SELLERS' PAY SHEET FOR WEEK ENDING IOTH JANUARY 1895.
Name
D;
ij-s
Wages
Arrears
on Sales
Net
Amount
due
Name
DE
ys
Wages
Arrears
on Sales
Net
Amount
due
s d
s d
s d
s d
s d
s d
Burton
Tempest . .
6
6
5 35
6 o
B/F
Beach
i
10 4 o
6 o
12 4 I
9 ii 7?
5 2 3
Stanner . .
6
53
5 5?
Lewis
6 o
6 o
Fletcher . .
6
6 o
Dunn
6 o
6 o
Bennett . .
6
I 2\
4 9?
Wheeler . .
5 o
5
Warren .
Walker ..
6
6
I
5
6 o
Lyons
Ford
5 o
6 o
3
5 o
5 9
Bush
6
6 o
Pullman . .
6 o
3
5 9
Morrison . .
6
6 o
Cook
5 p
5
King
6
6 o
Medley . .
i
6 o
j3
5 IO 4
Hall
6
73
5 4f
Harvey
' 6
Rowland . .
6
I
5 4
Nash
Hudson . .
fi
6
6
! I
12 15
13 9i
12 I 2j
Everitt . .
6
6 o
Thomas . .
6
I
5 o
Whittaker .
g
6 o
O'Conner .
6 (
6 o
Ashley . .
6 o
9
5 3
Anthony . .
Partridge. .
6 o
6 o
4 3
6 o
Lloyd
6 o
6 o
Mason . .
6 o
I O
5
Kitson
6 o
ji
5 ii
Bishop
6 o
6 o
Sullivnn . .
6 o
6 o
Carter
6 o
6 o
Vremner . .
6 o
6 o
Woods . .
6 o
fi
Clifford . .
6 o
r> o
Carter
6 o
6 o i
Brown
6 o
6
5 6
Johns
6 o
9
5 3
C/F
10 4 o
12 4}
9 ii 7^
7-CASH SALES BOOK
220
NEWSPAPER ACCOUNTS.
MONDAY TTH JANUARY 1895.
Name
Changed
Sold
Net
Total
Amount
and Ed.
4 th Ed.
5th Ed.
Special
Ex.
Special
Quires
Qui
i
res
10
17
Quires
Quires
Qu
res
12
9
Quires
Bishop
Carter
Taylor
Roberts
Johnson . .
Pullman
Cook
Sadler
Hopkins
Heath
Macgregor
Williams
Evans
Owen
Casual
Carts
18
2
7
2
3
i
5
4
8
ii
i
14
5
23
3
19
IO
9
2
i
i
i
i
i
- I
ii
22
4
8
21
6
7
21
9
13
13
IO
12
8
1 3 V
3 o
I 10*
6
i ill
2 9
2 0$
9
..
i
'1
4
5
3
'e
i
i
6
4
10
13
ii
'
4
5
10
2
4
21
6
2
2
6
2
I
2
I
i
4
63
i
4
5
II
i
3
7
8
i
20
14
218
129
9
13
17
I 2 5l
16 7 9
9 16 9
1
..
Street Sales
!! ;:
362
13
27 6 nl
APPENDIX D.
Special Ruling for Weekly Papers
1-CONTRIBUTORS' REGISTER
222
NEWSPAPER ACCOUNTS.
QUARTER ENDING
Date
Name
Particulars
Ledger
Folio
Contribu-
tions
Purchased
5 Jan.
12 Jan.
19 Jan.
26 Jan.
s d
s d
s d
s d
s d
NEWSPAPER ACCOUNTS.
223
31 MARCH 1895.
CONTRIBUTIONS USED
Stock
carried
forward
2 Feb.
9 Feb.
16 Feb.
23 Feb.
2 Mar.
9 Mar.
16 Mar.
23 Mar.
30 Mar.
s d
s d
s d
s d
s d
s d
s d
s d
s d
s d
GENEKAL INDEX
Adaptation of the system to small newspapers . . . . .. 47 to 50
,, ,, evening newspapers . . . . .. 51 to 53
weekly newspapers . . . . . . 54 55
Advertisement Order Book, Description and explanation of . . . . 5 14 47
ruling and specimen entries . . . . 104 105
,, Day Book, Description and explanation of . . . . 5 15 47
,, ,, ruling and specimen entries . . . . 108 109
Ledger, Description and explanation of . . . . 5 15 47
ruling and specimen entries . , . . 112 to 115
Account in General Ledger, Explanation of . . 30
,, specimen entries . . 172
Advertisements, departmental checks and tests . . . . . . 43
Advertising, specimen entries . . . . . . . . . . 182
Agents' commission on advertisements, Explanation of . . . . 31
specimen entries . . . . 172
Arrangement of books in sections . . . . . . . . . . 45
Audit and Law Expenses, specimen entries. . . . . . . . 182
Back Numbers Sales Book, Description and explanation of . . . . 4 9 48
Account, specimen entries . . . . . . 168
Bad debts, Kemarks upon . . . . . . . . . . 36
Account in General Ledger, specimen entries . . . . 182
Balance Sheet, Explanation of . . . . . . . . 38
30 June 1895 . . . . . . . . .. 188 189
Balancing of books in sections, Explanation of . . . . . . 4
Books, Multiplication of, in order to divide clerical work . . . . 3
not peculiar to newspapers have not been introduced . . . . 1
Bookstalls Order Book, for evening papers, description . . . . 51
,, ruling and specimen entries 208
,, Sales Book, for evening papers, description . . . . 51 52
,, ,, ruling and specimen entries 210
Canvassers' salaries, specimen entries . . . . . . . . 172
expenses, specimen entries . . . . . . . . 173
commission, specimen entries . . . . . . . . 173
Capital, Remarks upon Balance Sheet . . . . . . . . 40
,, Account, specimen entries . . . . . . . . 184
Cart Book (Cash Sales), for evening papers, description .. .. 5152
,, ,, ,, ruling and specimen entries 212
226 NEWSPAPER ACCOUNTS.
GENERAL INDEX (continued).
Cartmen's Wages Book, for evening papers, description . . . . 51 53
,, ruling and specimen entries 216
Carriage, specimen entries . . . . . . . . . . 179
Cart and horse hire, specimen entries . . . . . . . . 178
Cash Sales Book, Description and explanation of . . . . 4 9 47
,, ruling and specimen entries . . . . . 78 79
Account, specimen entries . . . . . . . . 168
,, Book, special form for evening papers, description . . 53
i ,, ruling and specimen
entries .. .. 220
Cash Received Book, Description and explanation of . . . . 5 23 48
,, ruling and specimen entries . . . . 140 to 147
,, Book, Description and explanation of . . . . 5 24 48 49
ruling and specimen entries . . . . 150 to 155
,, special ruling for " small " papers .. .. .. 198199
,, Remarks upon Balance Sheet . . . . . . . . 38
departmental checks and tests . . . . . . . . 45
Chapters not to be considered as separate sections, but read as a whole 1
Classification of items of cost and expense, Reasons governing . . 2
Commission on sales, specimen entries . . . . . . . . 170
Composing wages, Description of account and specimen entries . . 32 175
expenses, Description of account and specimen entries . . 32 176
Contents bill, specimen entries . . . . . . . . . . 181
Contributors' Register, Description and explanation of . . . . 5 17 48
,, ,, (Literature), ruling and specimen entries . . 118
,, ,, (News), ruling and specimen entries . . . . 120
special form for weekly papers, Literature .. 55
Art . . . . 55
,, special ruling . . 222 223
Ledger, Description and explanation of . . . . 5 18 48
,, ruling and specimen entries .. .. 122 to 124
Account in General Ledger, Explanation of 31
,, ,, specimen entries . . 174
Contributions, departmental checks and tests . . . . . . 44
Copyright and Goodwill, Remarks upon Balance Sheet . . . . 39
Departmental checks and tests, Propriety of publishing . . . . 2
,, ,, Explanation of . . . . .. 41 to 46
Depreciation of plant, Remarks upon . . . . . . . . 35
Discount on sales, specimen entries . . . . . . . . 171
Distribution Register, Description and explanation of . . . . 4 13 48
ruling and specimen entries .. .. .. 100
,, ,, departmental checks .. .. .. 42
,, special form for weekly papers .. .. 54
NEWSPAPER ACCOUNTS. 227
GENERAL INDEX (continued).
Distribution carriage, specimen entries . . . . . . . . 179
,, postage of copies, specimen entries . . * . 179
,, sundry expenses, specimen entries . . . . . 179
,, travelling expenses, specimen entries . . . . . . 178
,, wages, specimen entries . . . . . . . . 178
Editorial salaries, explanation and specimen entries. . . . . . 32 174
expenses, explanation and specimen entries . . . . 32 175
,, library, Remarks upon . . . . . . . . . . 39
Evening papers, Adaptation of system to .. .. .. 51 to 53
Fixtures and fittings, Remarks upon . . . . . . . . 34
,, ,, specimen entries . . . . . . . . 185
Foundry wages, explanation and specimen entries . . . . . . 32 176
,, expenses, explanation and specimen entries . . 32 176
Furniture, Remarks upon. . .. .. .. .. .. 34
,, specimen entries . . . . . . . . . . 185
Gas and water, specimen entries . . . . . . . . . . 180
General Ledger, Description and explanation of . . . . . . 5 27 48
,, ,, ruling and specimen entries . . . . 168 to 182
,, salaries and wages, specimen entries . . . . . . 180
,, stationery, specimen entries . . . . . . . . 180
,, postage, specimen entries . . . . . . . . . . 180
,, sundry expenses, specimen entries . . . . . . . . 181
Goodwill and Copyright, Remarks upon . . . . . . . . 39
,, Account in General Ledger ... .. .. .. 185
Horses and cart hire, specimen entries . . . . . . . . 178
Illustrations, explanation and specimen entries . . . . . . 33 177
Invoice Book, Description and explanation of . . . . 5 20 47 49
,, ,, ruling and specimen entries . . . . . . 126 to 129
,, ,, special ruling for " small " papers . . . . . . 194 195
Ledger, Description and explanation of . . . . . . 5 21 47
,, ,, ruling and specimen entries . . . . 132 to 135
,, ,, Account in General Ledger, Explanation of . . . . 31
,, ,, ,, ,, specimen entries . . 174
Law and Audit Expenses, specimen entries. . . . . . . . 182
Machinery, explanation and specimen entries . . . . . . 34 184
Machining wages, explanation and specimen entries . . 32 176
,, expenses, explanation and specimen entries . . 32 177
228 NEWSPAPER ACCOUNTS.
GENERAL INDEX (continued).
Multiplication of books in large offices in order to divide clerical work. . 3
Necessity for complete and correct records emphasised in case of news-
papers . . . . . . . . . . . . . . 1
Paper Book, Description and explanation of . . . . . . 5 21 47
,, ,, ruling and specimen entries . . . . . . . . 138
Account in General Ledger . . . . . . . . . . 33 177
,, stock, Remarks upon . . . . . . . . . . 39
Payments, departmental checks and tests . . . . . . . . 46
Petty Cash Book, Description and explanation of . . 5 25 48 49
,, ,, ruling and specimen entries . . . . . . 162 163
,, and Postage Book, special ruling for " small " papers . . 202 203
,, departmental checks and tests . . . . . . . . 46
Postage Book, Description and explanation of . . . . 5 26 48 49
,, ,, ruling and specimen entries . . . . . . . . 166
,, of copies, specimen entries . . . . . . . . 179
,, General, specimen entries. . .. .. .. .. 180
Postages, departmental checks and tests . . . . . . . . 46
Points not peculiar to newspapers have been, as far as possible, omitted 1
Premises Account, Remarks upon . . . . . . . . 39
Printed headings in books may be dispensed with in some cases . . 3
Private Ledger, Description and explanation of . . . . . . 5 37 48
,, ruling and specimen entries . . . . 184 to 189
Purchases and expenses, departmental checks and tests . . . . 14
Ready money sales, Book for recording . . . . . . . . 9
Rent, rates and taxes, specimen entries . . . . . . 179
Repairs and wear and tear of plant . . . . 34 178
Returned copies from agents . . . . . . 4 7 48
Salaries and Wages Book, Description and explanation of . . . . 5 24 49
,, ,, ,, ruling and specimen entries . . . . 158 159
,, ,, General, specimen entries . . . . . . 180
Sales Order Book, Description and explanation of . . . . 4 6 47
,, ,, ruling and specimen entries . . . . . . 62 63
,, Books for evening papers . . . . . . . . . .51 52 53
,, Day Book, Description and explanation of . . . . . . 4 7 47
,, ruling and specimen entries . . . . .. 66 to 68
,, Returns Book, Description and explanation of . . 4 7 48
,, ruling and specimen entries . . . . . . 70 71
Ledger, Description and explanation of . . . . . . 4 8 47
ruling and specimen entries . . . . . . .. 74 to 76
NEWSPAPER ACCOUNTS. 229
GENERAL INDEX (continued).
Sales (Ready money) Book, Description and explanation of . . . . 4 9 47
ruling and specimen entries . . . . 78 79
,, (Back numbers) Book, Description and explanation of . . . . 4 9 48
,, ,, ,, ruling and specimen entries .. .. 82 83
,, Ledger Account in General Ledger, Explanation of . . . . 28
,, ,, specimen entries . . . . 168
,, departmental checks and tests . . . . . . . . 42
Sectional arrangement of books . . . . . . . . . . 45
Ledger Accounts in General Ledger . . . . . . 27 28
Small newspapers, Adaptation of the system to . . . . .. 47 to 50
Specimen entries, proportioned to actual transactions . . . . 3
,, rulings are in accordance with books in actual use . . . . 2
Stationery, General, specimen entries . . . . . . . . 180
Stock Register, Description and explanation of . . . . . . 4 13 48
,, ruling and specimen entries . .. .. 102
,, departmental checks and tests . . . . . . 42
Stock of paper, Remarks upon Balance Sheet . . . . . . 39
Sundry Stores, Remarks upon Balance Sheet . . 39
Street Sales Book for evening papers, description . . . . . . 51 52
ruling and specimen entries . . 214
Street Sellers' Wages Book for evening papers, description . . . . 51 53
,, ruling and specimen entries 21S
Subscription Order Book, Description and explanation of . . . . 4 10 47
ruling and specimen entries . . . . 86 87
special form for weekly papers . . . . 54
Subscription Ledger, Description and explanation of . . . . 4 10 47
,, ruling and specimen entries . . . . . . 90 91
Account in General Ledger, Explanation of . . 30
,, specimen entries . . 170
Sundries Day Book, Description and explanation of . . . . . . 4 11 48
,, ruling and specimen entries . . . . . . 94 95
Sundries Ledger, Description and explanation of . . . . . . 4 12 48
,, ruling and specimen entries . . . . . . 98
Sundries Ledger Account in General Ledger, Explanation of . . . . 30
,, specimen entries . . 170
Sundry creditors, Remarks upon Balance Sheet . . . . 38
debtors, Remarks upon Balance Sheet . . . . 38
,, expenses, Distribution, specimen entries . . . . . 179
,, ,, General, specimen entries .. .. .. 181
Telegrams, specimen entries . . . . . . . . 181
Trading Account, Remarks upon . . . . . . . . . . 37
half-year to 30 June 1895. . . . . . .. 186 187
230
NEWSPAPER ACCOUNTS.
GENERAL INDEX (continued).
Travelling expenses, specimen entries
Type, explanation and specimen entries
178
34 184
Wages and Salaries Book, Description and explanation of
,, ruling and specimen entries
,, Book (Cartmen), Explanation of
,, (Street Sellers), Explanation of
Distribution, specimen entries
Weekly papers, Adaptation of the system to
.. 5 24 49
.. 158 159
53
53
178
54 55
OF 2
TH,S BOOK ON THE DATE FA ' I T URE T0
WLL .NCREASE TO \S C^UT. & "**
DAY AND TO *i ol O N T * N E F URTH
OVERDUE N THE SEVENTH DAY
^muasE
LD 2l-95w-7,'37
YC 24772
BEKWtt.UBI.MW-M- BERKELEY
211717
*