75 G THE HOME, FARM AND BUSINESS CYCLOPEDIA. 



Sales Books. In some of the largest wholesale houses a very nice sys- 

 tem of keeping Sales Books is adopted, which will be described as follows ; 

 They have labelled on one, " Monday Wednesday, Friday ; " on the other, 

 " Tuesday, Thursday, Saturday." The sales for each of the different days 

 of the week, are recorded in the respective book upon which is labelled 

 the day. While entries are being made on Tuesday in the " Tuesday " 

 book, the entries that were made on the previous day are being posted 

 from the " Monday " book ; therefore the " Monday " book is handed in to 

 the book-keeper by the entry clerk on every Monday night, and the " Tues- 

 day " book is by the book-keeper handed to the entry clerk on every 

 Tuesday morning and so on through the week. By so doing the book- 

 keeper is never interrupted while posting these books. 



Sales Another Method. There is another method which will be de- 

 scribed as follows : To have loose sheets ruled in regular Sales Book f orm r 

 and numbered from " I " forward. The sales are recorded on these sheets 

 the same as they would be if recorded in a book ; when a sheet is filled 

 it passed to the book-keeper who posts all the entries on it, and afterward 

 files it in a safe place until he has a certain number of pages or of months, 

 when he has them bound in book form. The total is posted to the credit 

 of Mdse. account monthly from this book. 



Sales Another Method. There is another method which is much in use 

 because of its simplicity and labour saving, which will be described as fol- 

 lows : Write the invoices of goods we sell in copying ink and copy them 

 in a copying book used expressly for that purpose ; post the charges to- 

 the personal direct from t^is copying book to the Ledger, carry forward 

 the sales from page to page until the end of the month, and then post the 

 total for the month to the credit of Merchandise. Some firms adopt a me- 

 thod of numbering the bills, and when posting to refer in the Ledger to 

 the bill number, instead of to the page upon which the bill is copied. 



The Different Books Used. The books used in a business depend en- 

 tirely upon the nature and style of the business, although a person will 

 often find books exactly alike in nature and uses. 



DIRECTIONS FOR CLOSING A SET OF BOOKS FOR A BUSI- 

 NESS WHICH HAS BEEN RUNNING FOR SEVERAL 

 YEARS THE BOOKS HAVING BEEN KEPT BY 

 SINGLE ENTRY. 



854. 1st. Take an inventory of all the merchandise, store fixtures, 

 etc., etc., belonging to the firm. 



