232 



Dr. 



KEEPING ACCOUNTS. 



TEAMING. 



Page 7. 

 Cr. 



Page 6. 

 Dr. 



ORCHARD 



Or. 



Page 10. 

 Dr. 



FAMILY EXPENSE. 



Or. 



In the Day-Book, in the right hand dollar and cent col- 

 umn, the credits are entered ; in the left hand, the debits, 

 as shown. 



In the Ledger, the half of the page to the left of the centre 

 is devoted to debits ; to the right, to credits. The column 

 to the left of the dollar and cent column in the Ledger is 

 where the page of the Day-l^ook from which the entry is 

 taken is noted. 



The form which we have given above is, perhaps, the 

 simplest in which books can be kept by double entry, conse- 

 quently the best. No difficulty will be experienced in this 

 system of keeping books, after one has already fixed in his 

 mind what is a charge or debit, and what is a credit, as ex- 

 plained above. Some remarks may not, however, be unne- 



