. Canadian grocer January-March 1919. 02 20 65 no balances entered, and no totals 203 24 00 shown. As we are now going to check 204 22 30 Di Furniture and Fixtures Account Cr. Jan. 4 By balance, $500 Jan. 1. To fixtures, etc., $500 306 1 59 308 2800 00 Total $2905 64 On the credit side we have Page 1 $ 3 85 2 7 50 3 2 40 4 4 SO 5 5 70 6 1 30 7 9 38 8 3 59 9 17 63 301 242 8^ 302 236 47 304 1825 11 305 25 90 307 20 55 309 500 00 Total $2905 64 Here we see that the total balanceson each side agree and we are thereforesatisfied that all our entries have beercorrectly made and that any calculation,
. Canadian grocer January-March 1919. 02 20 65 no balances entered, and no totals 203 24 00 shown. As we are now going to check 204 22 30 Di Furniture and Fixtures Account Cr. Jan. 4 By balance, $500 Jan. 1. To fixtures, etc., $500 306 1 59 308 2800 00 Total $2905 64 On the credit side we have Page 1 $ 3 85 2 7 50 3 2 40 4 4 SO 5 5 70 6 1 30 7 9 38 8 3 59 9 17 63 301 242 8^ 302 236 47 304 1825 11 305 25 90 307 20 55 309 500 00 Total $2905 64 Here we see that the total balanceson each side agree and we are thereforesatisfied that all our entries have beercorrectly made and that any calculation,as to profit, etc., based upon these ac-counts as they here stand will be novice at bookkeeping must notexpect, however, that his totals will al-ways balance like this at the first attempt. On the contrary the probabilitiesare that he will have to go over ever>entry and tick it off, checking it witbthe journal and then with its correspond-ing entry on the opposite side of theledger before his totals will agree. One ?. A panorama view of Hamilton from the mountain. 34 jf CANADIAN GROCEK March 19J*. frequent source of error is the omissionto make two entries for each instance, goods soid wj]i De tiebitetl Ici the customer, but the correspondingentry in the Goods Account is forgottenTo guard against this as far as possibleit is advisable to rule a column on theleft hand side of each of the two cashcolumns in the ledger, and in this columnto enter the page of the corresponding-entry For example: Just to the the $, first entry Dr. side of page1 we should enter the page No. 304, andby the side of item No. 12 Cr. side ofpage 304 we should enter page No. entry of these page numbers willprovide a check that corresponding en-tries have been made. But even then anerror is not impossible. The merchantknowing the page number of the Goodsor Cash Account enters it up in the Cus-tomers Account and then may be inter-rupted and the other entry is
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