67. Boston Ledger - Two Column

The two column Boston ledger shown in Figure 48 on page 98 is the most compact form possible. The detail of debits columns and the balance column are omitted. At the left of the debit column for Monday, in the figure is shown a narrow column for a memorandum of the number of checks composing the debit. It is necessary to use different colored inks on this ledger in order to get the most satisfactory results. The following color scheme is suggested: Use red for striking balances and always strike directly on the line. If the resulting balance is an overdraft, strike in red on the debit side, on the line. Enter all deposits in black ink, above the balance. Enter checks paid through the exchanges in black on the line, and checks cashed over the window in green above the line. Other charges and credits should be ear-marked in some way, such as "D" for discount, "C" for collection, "CC" for certified, etc.

Monday, July 12, 1909

Figure 49. Check Scratcher.

Figure 50. Interest Sheet.

It is necessary to have some book of original entry in which customers' checks are listed and footed, as a posting medium when using this ledger. A simple form is shown in Figure 49 on page 100. This book is sometimes called a check scratcher and sometimes a debit book. It is usually written up by the bookkeeper's assistant or some junior clerk.