the accounts payable department
invoices from suppliers were received daily by mail
once again, the owner took the responsibility of opening the mail and giving the bills to the bookkeeper so she could sort them out in alphabetical order in separate files
about once a month, the bookkeeper ran through the billing and picked out those that were due to be paid. She first made sure the shipping memos were attached to the bills. The bookkeeper prepared the checks and the owner signed them. They were then dispatched.
To keep control of payments, the bookkeeper took the invoices that had been paid and recorded the amount, the date of payment, the check number with which the payment was made, and finally stamped “PAID” on them. These invoices were then transferred to a permanent file.
Payments to contractors were administered by the bookkeeper although the owner verified the contractors check amounts and signed them. The bookkeeper sometimes held on to these checks before handing them out to the contractors (who usually picked up their checks the same day or sometimes a day later).
Finally, the salesperson was paid on commission. The bookkeeper prepared the appropriate amount and the owner verified it. Once again, the bookkeeper held on to the check until the salesperson picked it up. All other expenses were paid out in a similar fashion (Figure2).
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大約每月一次，簿記員跑過布告而且挑選出自預定的那些被支付。 她首先確定 , 運送備忘錄附著在帳單。 簿記員準備了支票，而且擁有者簽署了他們。 他們然後被派遣。
為了保存付款的控制，簿記員帶了已經被支付而且記錄數量，付款的日期的發票，付款與，一起創下而且最後捺印的帳單數字在他們身上 " 支付 " 。 這些發票然後被轉移到一個永久的檔案。
最後，售貨員在委員會上被支付。 簿記員準備了適當的數量，而且擁有者查證了它。 再一次，簿記員抓緊支票了，直到售貨員拾起它了。 所有的其他費用在一種相似的流行 （Figure2) 被支付出。