86 FARM ACCOUNTING 



Characteristics of Specific Books of Original Entry. 

 The most common books of original entry in use by com- 

 mercial trading concerns are: 



Journal Sales Book 



Simple Simple 



Columnar Columnar 

 Cash 



Cash Book Purchase Book 



Simple Simpl< % 



Columnar Columnar 



Then- are numerous other bonks in u>- depending on the 

 UE6, nature and organ i/at ion of the business. There are 

 also a great variety of forms in us,. ,,f ,-ach of the four 



1 ks mentioned. The variety exists chiefly in the colum- 



nar books, those hooks having special columns in which to 

 record dcl>iK or .-n-dits of like nature. 



In farm accounting the journal and cash book are the 

 only ones considered practical. The sales and purchase 

 bocks are not needed because the transactions arc not nu- 

 merous enough to warrant their use. The cash journal Is 

 flit book of original /////// /"*/ mln^titl to farm use. For 

 that reason it is di- >nk after the 



ntation of the simple journal and cash book. 



Simple Journal. In general when the term "journal'* 

 is used it means simple journal unless otherwise specified. 

 However, if a cash journal or columnar journal is in use 

 in a given business, the word "journal" is used to ! 

 nate the one in use regardless of what kind it miirht be. 

 For example, if a farmer uses a cash journal and a ledger, 

 he speaks of the former as his " journal" without neces- 

 sarily using the full, correct name. 



// only one "book of original cntrii is to bf used in con 

 tion with a ledger, the journal is the only book that 



