314 



THE POPULAK EDUCATOR 



(3) 



LESSONS IN BOOKKEEPING .XXIII. 

 D AY BOOK. 



(3) 



(4) 



DAY BOOK. 



(4) 



* This entry is rendered necessary because both the parties -whose names appear were debited with the Insurance in July, 

 again charged for the same in the account of the sales in the preceding entries. They must, however, be only once charged i 

 and this entry effects the required purpose. 



and they arc 

 charged in the Ledger, 



