—Dec. 12—
Gave First National Bank our check for $41.00 to pay sight draft of Dun & Co.
ACCOUNTING DEPARTMENT, SWIFT & COMPANY, CHICAGO
SINGLE PROPRIETOR'S AND PARTNER'S ACCOUNTS
RETAIL BUSINESS
1. In this section we demonstrate complete sets of books for a retail business, showing every necessary step in bookkeeping from the opening of the business. The first set represents a small business in which the simplest methods are adequate. The business is owned by a single proprietor who opens a retail grocery store.