EXPLANATION OF THE LEDGER. 



737 



us, ihe same as any other personal accounts we owe. It is customary to 

 write on each account, in the manner here indicated, the salary paid to 

 each. (See latter part of paragraph 337.) 

 ,;sl. to 687. See 262 to :Mi. 



Ex. 688 to 746. See 164 to 173 ; also 327. 



Ex. 694 and 701. The small figures in the money columns under the 

 amounts throughout this Ledger are the footings of those columns ; and in 

 tin- explanation columns, are the balances that existed on the accounts 

 before the books were closed ; consequently are the balances that are 

 taken in the first Trial Balance. (See 808.) These are intended to illus- 

 trate the lead-pencil figures referred to in 302. 



Ex. 747 to 783. See 174 to 183. 



Kx. 784 to 788. See 265 to 274. 



Ex. 789 to 800. See 275 to 308. 



Ex. 801 to 805. These are the " Closing Lines " referred to throughout 

 " The Foundation." 



8O6. INVENTORY OF GOODWIN AND EMERSON'S MERCHANDISE, STORE 

 AND OFFICE FIXTURES, ETC., ETC., Taken this 1st day of Jan., 1883. 



8O7. When an inventory is taken, it is usually made in a book ruled 



in the common Journal form as above illustrated; and for the Merchan- 



tch it in of goods we have in the store is extend. .1 into 



inn.-r column > -{-aratrly ; then the grand total is finally extended into 



tin- outer column. The same also with the Store and Otlio> Fixtures, as 



\v -i! ie we may have of value on hand belonging to other 



:nt 3. 





