BOOKS OF ORIGINAL ENTRY 95 



The simple cash book cannot be used as an only book of 

 original entry unless all transactions involve cash. This 

 condition seldom exists. Accordingly the simple cash book 

 is usually used in conjunction with the journal. The cash 

 book, then, is used for recording all cash transactions and 

 the journal for all transactions not involving cash. 



Illustrations 20 and 21 present the simple cash book and 

 the ledger accounts created therefrom. For comparative 

 purposes the same transactions are used as were used in 

 presenting the journal in Illustration 18, all of which in- 

 volved cash. The ledger page to which posting is made 

 is recorded to the left of the cash book amount. 



ILLUSTRATION 21 



LEDGER ACCOUNTS PREPARED FROM CASH BOOK ENTRIES OF 

 ILLUSTRATION 20 



Cash 



1916 



June 30 Total Rec'd 1 $3,284 



1916 



June 30 Total paid out 1 $1,891 



Horses 



1916 



Jan. 2 Cash 



1 700 



Hogs 



1916 



Jan. 2 Cash 



1 500 



Cattle 



1916 



June 10 Cash 



1 750 



1916 



Jan. 2 Cash 



200 



