SAI.AKUX 661 



which will make the account balance. The difference thus found will be 

 the amount of fuel we have consumed. 



3rd. Kill'- the closing lines and write the total amounts between the 



4th. Writ.' on the debit side, in black ink, below the closing lino, 

 " To Inventory " for the amount of fuel we have on hand for the beginning 

 of the new year. 



.1th. \Vrite on the debit side of Loss & Gain account, in black ink, 

 " To Fuel " for amount lost on this account. 



SALARIES (OR LABOUR). 



2O1. Debit for amount we allow jj 

 or pay our employe's for services. 



]>>r> '-fions for closing the Salaries account at the end of the , 

 1st. If there are any credits on this account, find the difference between 

 the two sides and write on the credit side, in red ink, " By Loss & Gain " 

 for the difference. If there are no credits, simply find the total amount 

 of the debit side, and write on the credit side, in red ink, " By Loss & Gain" 



-uch amount. 



ihi'l. Rule the closing lines and write the total amounts between the 

 lines. 



:>nl. Write on the debit side of Loss & Gain account, in black ink, 

 " To Salaries " for amount lost on this account, as found in " 1st " above. 



. EXPLANATION. When we pay our clerks, book-keepers, etc., 

 weekly, semi-monthly or monthly, the total amounts due them, it is not 



y (.) ke,-p an account with each, but debit the amount paid them 

 directly to tli' Salaries account. 



O I. If we do not pay them regularly the amounts due them, but allow 



them tn draw from their salary at pleasure, we then open an account 

 each of our employes, debiting them whenever they draw any mOB 

 take any merchandise tor their private use; and crediting them at the 



Of each m -nth for their salary for the month. When we do thk 



the last day of the month we niter in the ,!ourn;d Salaries Dr. to Sun- 



nd under this heading, we enter the names of each of on r em- 



ployes, invini: ,-aeh credit for his salary : and after we ha\e the names 



and amount tiered, we tiud the total of these amounts an<l del.it 



Salaries account for such total am-. unt in one entry. If the m.-mhr! 



