THE EXPLANATION OF THE JOUKNAL. 711 



Kx. 398. This firm buys of us empty boxes, and as the cases or boxes 

 are usually charged to us on the bills of goods we buy, and are conse- 

 quently entered by us as merchandise, we must now credit Merchandise. 

 Posted to 77G. 



and 400. Frank Burgess, our customer, is a carpenter, and we 

 employ him to make for us some new shelving, for which shelving we 

 allow him $4. This amount he wishes credited to his account, so we 

 debit Store and Office Fixtures, and credit him. 399 posted to 596. 

 400 posted to 726. 



Ex. 4-01 to 407. It is now the middle of the month ; therefore, we 

 take the invoices which have accumulated since the first, arrange them in 

 alphabetical form, and enter them in the manner here illustrated. The 

 l4_o an( j "JL.jp/' in paragraph 402, is but an abbreviated way of 

 indicating Dec. 2nd, 1880, 814.60, and Dec. 13th, 1880, 85.25, these being 

 the dates and amounts of bills we bought from Armsby. We sometimes 

 enter a great many bills for a firm, and this way of entering them is then 

 found to be a great convenience, as much time and much Journal paper 

 is saved by so doing. (See 460 for a better example.) When there is 

 only one bill, we simply write the day of the month on the end of the 

 line, as in 403, for Dec. 3rd, i.e., if the bill is dated in the present month ; 

 but if dated in the previous month, we indicate the month and day as in 

 paragraph 406 for Nov. 28th. If the time on which the goods were sold 

 is given, we add the same after the name, as in paragraph 403, etc. After 

 the bills have all been entered, we find the sum total of them, and enter 

 that amount to the debit of Merchandise in the " Mdse. Dr." column. 

 :-l. and 1 7">.) 402 to 407 posted to 766, 767, 756, 759, 77\ 

 77'.'. 750, and 7s3. 



MIS to 4 !;. These are charges transferred from Sales Books 1 and 

 2, reft-rivd to in para^iaph :>:>7. It is not thought necessary to give, in 

 this work, the form of the Sales Book, as an entry made in this hon! 



le in precisely tin- -amc form and manner as in paragraph 370, and 

 when transferred to the Journal, simply the amount, person > name, 

 numl"T <>f Sales Book and pair is taken. When we wish to refer to an 

 inal cliarj-.-, we turn to tin- .Journal, and here lind tin- book (Sales 

 Bogk) and paife upon which the sale is recorded. In this , -\amp le, 

 to 412 are t ran.sf,-ned from Sales Hook 1, and ll.S to 41 <i from Sales 

 Book '2, the pages upon which such charges are mad.- In-in^ added. 

 (See 14.) Having entered all the charge-, I'nun the Salefl r-",ks \ve find 

 u-total of then all, and credit Meivh.-mdise in the " Mdse. ( 



