104 FARM ACCOUNTING 



tion of figures is not the same in running up and down the 

 columns. 



4. Make sure that every item is placed in the proper 

 column in the book of original entry, and that the debits 

 and credits that you had in mind at the time of anab/ 

 the transactions are the ones that are expressed in the 

 book of original entry. (An error caused by a failure to 

 do this would not be revealed in the trial balance.) 



5. Post all the debits first for the period and then post 

 all the credits. This will tend to avoid posting to the 

 wrong side of an account. 



6. Before posting, see that the debit* t^unl the cm///y 

 in the books of original cntri/. In the simple cash book 

 this would hardly apply, except to the check afforded by 

 adding the columns, for one amount expresses both the 

 debit and credit of a transaction. In the simple journal 

 a scrutiny of the debit and credit amounts would suffice, 

 but in the cash journal it should be seen that the sum 

 total of the debit columns agrees with the sum total of 

 the credit columns. 



7. Exercise great care in finding the balances of the 

 accounts- <i<I in lifting 1hcm in the trial balance. 



8. Verify the cash occasionally to see that the amount 

 under i/our control is equal to the amount that the cash 

 book or cash journal indicates you should have. If it is 

 off it might lead you to recall some instance of cash re- 

 ceived or paid that had not been entered, or it might lead 

 to the discovery of a cash item entered in the cash book 

 for the wrong amount. 



Common Types of Errors. Errors are classified in order 

 to assist in establishing a methodical way of finding 

 them. The following list indicates the types of errors 

 made most often: Addition in books of original entry, 

 posting wrong amount, omission of posting, posting same 

 item twice, posting to the wrong side of an account, trans- 



