(592 THE HOME, FARM AND BUSINESS CYCLOPAEDIA. 



punishment when we take our Trial Balance at the end of the month ; 

 for we may then be obliged to spend several hours in finding the account 

 against which we "committed the offence." 



308. Balancing an account. When an account has filled a page and 

 we wish to transfer it to a new page, we simply find the difference be- 

 tween the two sides and close the account as follows : 



Credit. If the credit side be the larger, write on the debit side, in red 

 ink, " To Balance," for the sum of the difference, which will make the 

 account balance ; then rule the closing lines and write the total footings 

 between the lines ; after which, open a new page for the account, and 

 write on the credit side of that account, in black ink, "By Balance" for 

 the balance brought forward writing on the old the page to, and on the 

 new the page from which the account is transferred. 



Debit. If the debit side be the larger, write on the credit side, in red 

 ink, " By Balance" for the sum of the difference, which will make the 

 account balance; then* rule the closing lines and write the total footings 

 between the lines ; after which, open a new account and write on the 

 debit side of that account, in black ink, " To Balance" for the balance 

 brought forward writing on the old the page to, and on the new the page 

 from which the account is transferred. 



ON FILING BILLS. 



3O9. When you enter your invoices only two or three times a month 

 the author would recommend the following described method of filing 

 them as the most economical, simple, and very best ; because an invoice 

 may be found in this way sooner than in most any other. First arrange 

 the bills in alphabetical order, according to firm names; then each iii 

 bills in order of date; then enter them on the Journal under the Journal 

 entry heading " Mdse. Dr. to Sundries ;" then get an " Emerson's File and 

 Binder," letter size, or one similar, place a piece of heavy paper on < 

 bottom about the size of a large sheet of letter-paper, after which file tlm 

 bills the last letter in the alphabet first, and so on until you have them 

 all in the file ; then file another piece of heavy paper on the top, after 

 which the volume may be taken from the file, and, after fastening, labeled 

 in the following described way: First, "Invoices," then the month and 

 year, and lastly the Journal No. and Journal page upon which these 1)11 Is 

 were entered. For example: In voices-^ March, 1879 A. 124 and li-M 

 Now, when these bills are posted to the Ledger, and we want to find a 



