750 THE HOME, FARM AND BUSINESS CYCLOPEDIA. 



847. Errors in Posting. When errors are made in posting, some 

 book-keepers make what is called a " contra entry ; " i, e., make an entry 

 on the opposite side of the account " By Error" to balance the entry erro- 

 neously made, and afterward post the amount as it should first have been 

 posted ; and some book-keepers erase with a steel eraser the error, but 

 some business men object to " scratching on the books," not wanting 

 a figure altered after it has once been placed in the Ledger. A better 

 method than either of the foregoing, and one to which no person could 

 object, is to simply draw a red line through the amount of such error and 

 then post the amount as it should have been posted. If, however, the 

 error was made in a previous month, it is then necessary either to make 

 a contra entry, as above described, or if a line drawn through the amount, 

 to change the lead-pencil Ledger footings. 



848. On Making Mistakes. There are some business men who, in a 

 temporary fit of insanity, forget that they are the only persons who can 

 justly claim "infallibility," and, in consequence of this little forgetfulness, 

 chastise the book-keeper severely for every little " blunder" he makes. 

 A book-keeper's work is, to say the least, very monotonous, and it is with 

 great difficulty that he confines his mind to his work from morning until 

 night, day after day. The errors he makes are usually made at such times 

 as his mind is roaming in other fields rather than that in which he is at 

 work perhaps while he is looking forward to the day when he can give 

 " figures" and " trial-balances" a long vacation. While posting, it is advis- 

 able for the book-keeper to " make assurance doubly sure " by comparing 

 the amount carried to the Ledger with the amount on the book from 

 which it is posted, at least twice, noticing at the same time whether 

 posted to the proper side of the account. 



When cash is received or paid out, it is better not to trust the memory 

 one instant, for it is sometimes very treacherous, but to make the entry on 

 the Cash Book at once ; otherwise an hour might be spent in seeking for a 

 little " difficulty " in the cash that might have been avoided if the entry 

 had been made at the proper moment. 



Units Under Units, etc. The utmost care must be taken at all times to 

 place units directly under units, tens directly under tens, etc., etc. ; for 

 while adding, if such care has not been taken, it is very easy to make a 

 mistake, Better to spend an hour now in being over-particular on this 

 score, than a week at the end of the month when the trial-balance is 

 taken, in finding an error caused by carelessness in placing tens under 

 hundreds, or something similar. 



