752 THE HOME, FARM AND BUSINESS CYCLOPEDIA. 



who addresses the envelopes for same, simply indicates the addresses of 

 the customers by adding the respective city numbers representing the 

 cities in which they belong the person addressing the envelopes being 

 .also, of course, familiar with the city numbers. 



While addressing several envelopes, lay the letters, bills or statements 

 to the right and the envelopes to the left ; then, after they have all been 

 addressed, they will be found in regular order, and consequently such let- 

 ters, etc., may be expeditiously folded and enclosed. 



"While posting it is advisable to use a small slip of coloured paper on 

 the money column of the Journal or Cash Book, and always to keep this 

 directly over the amount that is next to be posted, moving the slip down- 

 ward to the next amount as soon as that amount is posted. By so doing, 

 much time may be saved that would otherwise be spent in tracing the 

 lines out for the amounts ; and it is a good way to guard against errors in 

 posting the wrong amounts to the Ledger. 



On the other side of the Line it is now rapidly growing into custom 

 among business men to omit all " handles to names," such as " Mr.," 

 " Esq.," " Messrs.," etc., while addressing envelopes, writing letters, notes, 

 checks, drafts, etc., it being thought to be understood, therefore super- 

 fluous. In Canada, however, we properly adhere to the more courteous 

 practice, which is certainly preferable. 



While receipting bills, statements, etc., the simple word " Paid " answers 

 the same purpose as "Received Payment," and is much more quickly 

 written. 



It is of course understood by everyone, that the nearer perpendicular 

 the writing, the more there may be written on a line. It is better to have 

 an explanation of an entry in the Cash Book never take up more space 

 than the line upon which the entry is made ; and as some entries require 

 a considerable amount of explanation, it is necessary that the same be 

 made very compact as well as very concise. 



851. Sundry Explanations and Remarks. The meaning of the word 

 " Sundries " is " several." For example : when is written " Mdse. Dr. to 

 Sundries," the meaning is, that Merchandise account is debited for the 

 sum total of an amount for which two or more or several accounts are 

 credited. 



A debtor is a person who is indebted to or owing us ; and a creditor, is 

 a person to whom we are indebted or owing ; therefore, the former, one 

 who is debited on our books, and the latter, one who is credited on our 

 books. 



