<i>I!Y IN'STUrCTIONS. HINTS. ETC. 747 



his gains on sales for each, the books may be kept in the following man- 

 ner: The cash sales for each business nm-t be kept s.-pcrate, and at the 

 close of each <lay, week or month credited to the respective accounts to 

 which they belong; extra columns may be kept for each business in the 

 Journal, ami whenever sales are made on account, the amounts of .- 



1 into tin.- respective columns to which they belong, the totals of 

 these columns carried forward until the end of the month, and then the 

 totals 'for the month credited to the respective accounts in the Ledger- 

 For example : If Grocery, Dry Goods, and Boots and Shoes consul id. v 

 on the credit side of the Journal would be kept four columns ; a " Mi 

 laneous Cr.," a " Grocery Cr.," a " Dry Goods Cr." and a " Boots and Shoes 

 . then when a sale is recorded, that part of it which belongs to the 

 department is extended into that column, the dry goods into the 

 u Dry Goods " column, etc. ; and whenever a credit that belongs to none of 

 the three latter columns, it is extended into the "Miscellaneous Cr." 

 column. The Invoices are first assorted according to the different kinds 

 of business, al'cer which the Grocery bills are entered, then the Dry Go 

 and then the Boots and Shoes. The columns for each of these dif- 

 ferent kinds of business are treated the same throughout as is the 

 Merchandise (>." column in the Journal of "The Illustration;" the 

 invoices are entered the same as the Mdse. invoices, and the accounts 

 the same as the Merchandise account is treated in "The 

 Illustrati 



Tin- 1 looks are kept in this manner simply as a matter of -tion, 



that we may know how much has been made on the goods sold from each 

 business There an- hut very few who keep the expens a -h 



bu.-:- ;>arate; but when they do, either a "full set" of 



accounts must be kept for each business, or the expenses incurred in 



nist at once be charged directly to the reap 

 ness to which it belongs. For example : When a grocery clerk i- i 



amount nmM at OD06 I"- debited to th>- (Inn-cry account. 

 The may be charged proportionately to the different kin 



'.hen the sum total of tin- expenses for the entire bu,ii 

 und.a certain per cent, of the same may be carried to the debit oi'the 



a ant, 'a certain per cent to tin- Dry Goods, and a certain 



S'lO. (),, T, > <>/! I. This 



is done by balancing the ace., nuts in the ,]! Led u r,. r in the manner de- 



>'! in p.- :{()s, following the ,i [yen in entil 



