Sometimes called Journal. Dr. and Cr. indicate the left and right aide of Ledgar to which the different items are dosted from Day Book. Ledger Folio is at the left.

Dr Cash-

FOLIO DATE IN

LEDGER

Jan. 1 Jan. 2 Jan. 3 Jan. 4

X X

17 X

Capital, cash invested in the business Cash for sundry sales this day A. Daniel, payment on account Cash for sundry sales

4,000 29 40 13

4,082

00 60 00 20

80

Feb. 1

X

To Balance

8,239

16

March 1

X

To Balance

4

3,159

16

April 1

X X

To Balance

Bills Receivable, No. 1

2,899 72

2,971

16 40

56

June 30

Balance

2,559

08

CASH. BOOK - SINGLE ENTRY. All moneys received are entered on this page and posted to the Cr. column of Ledger and folio entered in column at left.

-Cash- Cr.

DATS

FOLIO IN

LEDGER

Jan. 2

IO

E.J. White

160

00

12

Harry Short

240

00

13

Mrs. Pearl Cook

800

00

14

Ralph Wilson

122

OO

X

Expenses

21

64

843

64

Balance [written in red]

3,289

16

4,082

80

Feb. 5

X

By Bills Payable, No. 4

80

00

Balance [written in red]

8,169

16

8,289

16

March 5

X

Bills Payable, No. 1

80

00

No. 2

180

OO

260

00

Balance [written in red]

2,899

16

'

8,169

16

April 5

X

Bills Payable, No. 3

120

OO

April 7

17

Protested Note, A. Daniel

61

60

April 8

X

Rent

160

00

April 8

X

Tax

40

48

April 8

X

80

40

412

48

Balance [written in red]

2,669

08

ft

2,971

66

CASH BOOK - SINGLE ENTRY. All moneys paid out are entered on this page and posted to the Dr. side of Ledger and olio entered in column at left. These pages should be written up on properly ruled paper like the script cash pages preceeding.

Folio 10

Dr.

E. J. White

Cr

Jan.

2

Cash

8

160

00

Jan.

1

Day Book

1

800

40

Jan.

2

Bills Payable, No. I

80

00

June

30

Balance

60

40

800

40

300

40

June

30

Balance

60

40

Folio 12

Dr.

Harry Short

Cr.

Jan.

2

Cash

3

240

00 Jan.

1

Day Book

1 482

00

Jan.

2

Bills Payable, No. 2

180

00

June

30

Balance

62

00

482

00

482

00

June

30

Balance

62

00

Folio 18

Dr.

Mrs. Pearl Cook

Cr.

Jan.

3

Cash

8

800

00

Jan. 1

Day Book

1

600

00

fan.

2

Bills Payable, No. 3

120

00

June

30

Balance

180

00

600

00

600

00

June 30

Balance

180

00

Folio 14

Dr.

Ralph Wilson

Cr.

Jan.

2 Cash

8

122

00

Jan.

1

Day Book

1

248 60

Jan.

2 Bills Receivable, No. 4

80

00

June

30 Balance

46

60

248 60

248

60

June

30

Balance

46 60

Folio 15

Dr.

M. Young

Cr.

Jan.

5

Bills Receivable, No. 2 and 3

210

Jan. 1 24

Day book

1

397

28

June

30

Balance

187

2)4

397

28

397

28 June 30

Balance

187

04

Folio 10

Dr.

Jones & Co.

Cr.

Jan. 3

Goods

144

80

Jan.

3

Cash

Bills receivable, No. 1

72 72

40 40

144

80

June

3

144

80

78

LEDGER - SINGLE ENTRY

.

Folio 17

Dr.

A. Daniel

Cr.

Jan.

3

Merchandise

1

101

60

Jan.

3

Cash

2

40

00

101

60

June

3

Bills Receivable, No. 2

61

60

June

30

Note Protested

3

61

60

101

60

Folio 18

Dr.

Bowers & Co.

Cr.

Jan.

5

Merchandise

1

148 148

64 64

Jan.

5

Bills Receivable, No.

148 64 148 64

Folio 19

Dr.

W. Henderson

Cr.

Jan.

5

To Merchandise

1

164

60 Jan.

5

Day Book

1

240

00

June

30

Balance

75

40

240

00

240

00

June

30

Balance

75

40

Folio 20

Dr.

ft

Mackey & Co.

Cr.

Jan.

3

Merchandise

1

40

00

June

1

Bills Receivable, No. 4

40

00

40

00

40

00

Folio 21

Dr.

M. H. Smith

Cr.

May

1

Merchandise

1

36

48

June

1

Bills Receivable, No. 5

36

48

36

48

36

48

Folio 22

Dr.

A. M. Fenks

Cr.

May

1

Merchandise

1

160

00

June

1

Note, Bills Receivable,

160

00

No. 6

160

00

160

00

Folio 23

Dr.

E. Solly

Cr.

May

1

Merchandise

1

240

00

June

1

Bills Receivable, No. 7

240

00

240

00

0

240

00

Folio 24

Dr.

F, M. Johnson

Cr.

May

I

Merchandise

1

148 148

40 40

June

I

Bills Receivable', No. 8

148 148

40

40

Folio 25

Dr.

Gerhart & Co.

Cr.

June

30

Bills Payable, No.5

104

40

June

20

Goods as per Invoice

1

104

40

104

40

104

40

Folio 28

Dr.

Woolson, Williams & Co. Cr.

June

30

Bills Payable, No. 6

400

00

June

20

By Goods

1

400

00

400

00

400

00

Folio 27

Dr.

George Page

Cr.

June

30

Bills Payable, No. 7

848

80

June

20

By Goods, per Day Book

1

348

80

848

80

348

80

Folio 28

Dr.

D. Adams Cr.

June

30

Bills Payable, No. 8

841

60

June

20

By Goods

841

60

841

60

841

60

June 30, 19 - Balance Sheet -

Dr.

Cr.

FOLIO IN LEDGER

BALANCE AS PER LEDGER

POLIO IN LEDGER

BALANCE AS PER LEDGER

Cash on Hand

2,660

08

10

E.J. White

60

40

Notes Due

624

88

12

Harry Short

62

00

Protested Note

61

60

13

Mrs. Pearl Cook

180

00

Stock Estimated at

14

Ralph Wilson

46

60

by Inventory

2,808

16

16

M. Young

187

04

10

W. Henderson

75

40

Notes Payable

1,194

80

1,806

24

Balance

8,747

48

6,663

72

6,653

7a

June 30, Balance

8,747

48

80