Manual of Goldwyn Branch Operations (1920)

Collections on account of COUPON BOOKS or FORD subscriptions, (the latter including 5% tax) are to be transferred to the Home Office by entries in the debit column on form "A." FORM "H" This form covers journal entries made by the branch as well as transfers to or from the Home Office. It deals with deferred playing dates, transfer of bad debts, refunds made by the Home Office on account of contract payments, etc. A working copy of this form should be prepared during the week whenever such information is received. On Friday of each week this form is closed and turned over to the typist for final preparation. On form "A" the totals are entered, both debits and credits. There are four groups of entries made on form "H." : 1. One that affects your current account: (a) . In the case of OVERPAYMENT on one picture credited later to another production. (b) . In case of SUBSTITUTION, e. g., when one production is charged but a different one is actually furnished. (c) . When a RELEASE IS CREDITED IN ERROR (on account of payment received). (d) . When a customer's ACCOUNT is CHARGED or credited IN ERROR. All of these are double entries for your ledger account. 2. One that affects the contract payment accounts only as e.g., where the contract payment has expired but the exhibitor has paid for all pictures and the CONTRACT PAYMENT is TRANSFERRED to another group; (these are double entries.) 3. One that affects the current account as well as the contract payment account: e.g., a CREDIT BALANCE TRANSFERRED (which is the reverse from applying a contract payment) TO CONTRACT PAYMENT ACCOUNT. (These are double entries.) 4. One that affects the Home Office and consequently a single entry only is made: (A) In regard to the current account: (a). In case a PLAY DATE is DEFERRED until a later date. —29—