BOOKS OF ORIGINAL ENTRY 103 



is, the debits and credits to accounts not represented by 

 special columns are recorded in the sundry columns; the 

 totals of all debit columns are summarized at the end of 

 the debit sundry column, and of all credit columns at the 

 end of the credit sundry column. 



When an item is entered in a sundry column it does not 

 mean a debit or a credit to an account called "sundry." 

 The name of the account to be debited or credited is placed 

 in the explanation column on the same horizpntal line with 

 the amount in question. The ledger posting pages are re- 

 corded in the column marked l i Fo. ' ' meaning ' l folio. ' ' 



Preventing and Finding Errors. In the making of en- 

 tries in books of original entry, in adding columns, in 

 posting, in finding balances of accounts and in listing bal- 

 ances in the trial balance, opportunities for making errors 

 arise. Such errors are usually not discovered until the 

 addition of the two columns of the trial balance indicates 

 that it is off. Looking for errors is one of the most tedious 

 processes in bookkeeping. A study of methods that will 

 reduce the number of errors or assist in finding them is an 

 important part of the study of bookkeeping. Obviously, it 

 is much better to reduce the number of errors if possible. 

 Experience has taught, however, that it is the exceptional 

 bookkeeper who can avoid errors. Accordingly it is ad- 

 visable also to know what to do when errors exist. 



Precautions for Preventing Errors. The following pre- 

 cautions are suggested for preventing errors: 



1. Keep your mind on your work. 



2. Look at each amount twice, once while writing it and 

 once immediately after writing it, as sort of a check against 

 the amount from which it is recorded or posted. 



3. Add each column of figures twice, once from the top 

 down, and once from the bottom up. The same result both 

 ways is a reasonable proof of accuracy, since the combina- 



