700 THE HOME, FARM AND BUSINESS CYCLOPEDIA. 



ined, and if found to be correct they are marked " 0. K.;" then put away 

 or filed in a safe place until the middle or end of the month, when they 

 are entered in the manner described in paragraph 309. (See also 7-i and 

 401 to 407.) 



333. On Transferring Charges from tJce Sales Books or the Blottf.ru fo 

 the Journal. When entries are transferred from the Sales Books or Blot- 

 ters to the Journal before posting, the initials as well as the " & Co." may 

 be omitted when there is but one person by that surname in the Led: 

 For example : If you were journalizing an entry for F. B. & S. M. Hub- 

 bard, and you had only one " Hubbard " in the Ledger, you would simply 

 write " Hubbard" in the Journal, with the amount and the Sales Book or 

 Blotter page; or, if journalizing an entry for Scott, Thompson & Co., and 

 you had no other " Scott" in the Ledger, you would simply write " Scott" 

 in the Journal, and omit the balance of the name. The object of so doing 

 being to save time in transferring the entries to the Journal; and as the 

 entries are (or ought to be) at once posted to the accounts in the Ledger, 

 it answers the same purpose as though they were written in full. 



When there is more than one of the same surname, the name should of 

 course be written in full ; or, when we get a new customer, at the time 

 the first entry is made his name should also be written in full, together 

 with his address. 



illustration of the Jfounbniion; 



Or, The Application of the Eules found in the Foundation, 



333. Although it is frequently said that no two business houses k '<>]> 

 their books exactly alike, yet the underlying principles which govern the 

 art of book-keeping are the same in all systems; therefore, when a person 

 has thoroughly mastered book-keeping in one branch of business, \\- 

 sufficiently qualified to take full charge of a set of books in any ol 

 business. When a business man asks you whether or not you have had 

 any experience in book-keeping, he does not care to know whether or not 

 you have ever kept books in his particular branch of business ; but simply 

 whether you have had experience as a book-keeper. He does not expect, 



