rXXECESSARY WORK TAUGHT IX THE BUSINESS COLLKCKS. (J99 



the town in which the customer resides, his account is easily foinul with- 

 out referring to the index. An index must also be kept in order, that 

 may use it to find a name when we do not remember tin- town in 

 which the person resides. Some firms index the towns, and not the per- 

 sons' names. Should we have several accounts on one page, all belong- 

 ing to the same town, we need only write the name on the top of the 

 page. 



In a retail business, the accounts may be arranged alphabetically, accord- 

 ing to the names of the persons. 



829. On Committing the, Pages to Memory. Some book-keepers who 

 possess good memories commit to memory the account pages of almost the 

 entire Ledger. In order that the pages may be more readily committed to 

 memory, and that an account may be much more quickly found, I would 

 recommend the following system for an index, which may be made from 

 the index proper : Get a piece of heavy white cardboard, and from the 

 index take the names of all such accounts as those to which a great many 

 entries are made during the year, beginning with " A " in the index, 

 write^these names in a bold, plain hand, arranging them in alphabetical 

 form on this cardboard. Write the names of the accounts in ink, and 

 afterwards add the pages in lead pencil. The object in writing the pa 

 in lead pencil is, that they may be easily changed when the accounts art- 

 transferred to new pages. When posting, stand this card on the desk be- 

 fore you, and you will soon become so familiar with the location of 

 names that you can instantly place your eye upon any name you wish 

 and learn the page upon which the account may be found. 



SI3O. 7, x. When a page is filled and closed up, or balance'! in 



the Ledger, so that no more entries can be made on it, make a red check 

 at the top, immediately over the centre ruling and under the name, to in- 

 dicate that .id, "buried in oblivion" then, in taking tin.' Trial 

 Balance at the end of each month, when we see this red check at the top 

 of a page we may pass it quickly by and not spend any time in examin- 

 .'. hether or not there is anything to be carried to the 



Trial Balance, Would recommend the use of this red-check System to 

 indicate completion on all books such as Order Books, etc. 



\illl On L',<f< ri H'j Invoice^- Ani'.ng the smaller bOBUieM hoUSM veiy 

 ills of goods they inly; oftener than twice a ninih : 



and there are a great many who enter them only onoe a month, When 



these 1 .ills are r. tir-t checked to indieate that the g- 



have been r< ,d order; then they are checked l>y the buyer to 



indicate that th" prire.-, , c whieh. the "tiiruring" i- 



