ON "MAKING Till- < 7- . 



the total cash paid out during the day, which amount subtract from the 

 sum above it which will give the amount of cash we ought to have on 

 hand. Then put down in figures at the right on the slip, as illustrated 

 >w. first, the balance in the bank as shown by the Check Book, then 

 the amounts of all checks, drafts, etc. (called cash), and the cash we have 

 in the cash drawer, after which find the amount of cash on hand we actu- 

 ally have by finding the total of these amounts, the sum of which total 

 should just agree with the balance on hand as shown by the Cash Book 

 and indicated in the figures at the left on the slip. (See below ; also in 

 the Cash Book, 485, 548, 551, and 552.) 



$3,000 00 $3,240 80 bank 



4,268 81 104 00 



22 30 



7. -OS 81 80 40 



3,492 31 5 00 



318 00 currency 



$3,776 50 



$3,776 50 



S5S. IlinnHiny the Cash. If the cashier is to be responsible for the 

 :i, no other person should be permitted to handle it, then, if any errors 

 occur by which the Cash Book and cash do not agree, he may justly be 

 held accountable for same. 



If, on the other hand, everybody in the store is allowed to go to the 

 cash drawer to make change and pay out and receive cash, it i> then im- 



1'le, if an error be made, to know by whom it was m 

 If the balance called for by the Cash Book does not agree with th. 

 actually on hand, and the cashier after diligent search does n <>t li:id the 

 error, h may make it agree in the following 1 mann r : IK CASH 



'vi.it. If the cash is over, {. '., more cash on hand than is called for 

 by tie- ( lash Book, th" aniM'int uvi-r may be civdited t<> : 

 account by writing 00 th- debit side of th < tab 15 >k, ' To M 1 '.Cash 



and the a:iio;ur will m ike I 



ward, if th-' error is found for this ;im..:ur v .unt 



in.-iy be CT8 lit.-d an<l 1. Ir JASH ffl S;i T, If 



di on hand than is <-d!.-d f-.r by the ( V 



Highly conscienti hit-r will ohai -hort t> his 



own nee .unt, by writing his nani" <.n tin- C 

 din j >r( (-..-ild 



1, will di-bit his account 



for t :intil ai' 1 is made dili. 



