726 THE HOME, FARM AND BUSINESS CYCLOPAEDIA. 



then bring that total into the " Miscellaneous Cr." column, which amount 

 is the total sales for the month. 



Ex. 548. Second. Find the total of the " Miscellaneous Cr." column, 

 (including the Mdse. Cr. amount) the amount of which is the total cash 

 received during the month, and this amount is then extended into the 

 " Total" column. 



Ex. 549. Third. Add the amount on hand at the beginning of the 

 month, 83,000, and the total received which gives the total Cash debit. 



Ex. 550. Fourth. Find the total of the " Expense Dr." column and 

 bring the total into the " Miscellaneous Dr." column. 



Ex. 551. Fifth. Find the total of the " Miscellaneous Dr." column, 

 which amount is the total cash paid out during the month, or total Cash 

 credit. 



Ex. 552. Sixth. Find the difference between the total Cash credit 

 (551), and the total Cash debit (549), which difference is the balance of 

 cash remaining on hand. Now write, in red ink, " Balance on hand " 

 and extend the amount into the " Total " column under the total amount 

 paid out. 



Ex. 553. Seventh. Add the total paid (551), and the balance now on 

 hand (552), and place the total below (553), which total should just agree 

 with the total on the opposite side of the Cash Book. 



EULING. The red lines should first be ruled in the manner here illus- 

 trated. The double red lines should always extend across both pages on 

 the same line ; therefore we always rule first the page that extends the 

 lowest down, then rule the opposite page to correspond. 



Ex. 554. After the Cash Book has thus been balanced, we bring down 

 on the debit side of the book the balance of cash on hand for the beginning 

 of the new month. We then proceed in the same manner as in the pre- 

 ceding month. 547 posted to 589. 550 posted to C45. 



REMARKS. When there are a great many entries in the Cash Book 

 every day, it is advisable to balance it daily ; then the extra columns, 

 " Mdse. Cr." and " Expense Dr." could not be used. When they are not 

 used, there are but two money columns on each side of the Cash Book, 

 in reality, a common Journal ruling. The items that are here entered 

 in the extra colums would then be entered in the inner, or general 

 column, and the book would be otherwise treated the same as though 

 these columns were here stricken out the Mdse. and Expense items 

 being posted to their respective accounts the same as the other items. 



