116 FARM ACCOUNTING 



5. How does the use of books of original entry tend to prevent 



or assist in finding errors? How does it tend to cause 

 errors ? 



6. What is the purpose of books of original entry? 



7. What information should be recorded in books of original 



entry? 



8. What is posting? 



9. What are four of the most common books of original entry? 



10. Which ones are considered practical in farm accounting? 



Why? 



11. What is the nature of the simple journal? 



12. In what form are journal entries made? 



13. In posting from the journal what method is followed? 



14. Are there as many or more items in the !]-( r \\-\\vi\ it is 



prepared from the journal as when it is prepared from 

 the transactions direct? Why? 



15. Describe the form of the simple cash book. 



16. What debits and credits are expressed on the left hand 



side? On the right hand side? 



17. Can the cash book be used as the only book of original en- 



try in a business? Discuss. 



18. What general principle is followed in postim: from the 



cash book? 



19. Why is the cash journal pr;u-tir:>l for use on a farm? 



20. What are some of the distinguishing characteristics of the 



cash journal? 



21. Are all cash journals alike? Discuss. 



122. What columns are always found in a cash journal? Why? 



23. Describe the method of expressing debits and credits in a 



cash journal. 



24. Describe the method of determining whether there have been 



debits and credits of equal amount entered. 



25. Describe the process of posting from the cash journal. 



26. Describe optional forms of cash journals. 



27. Discuss the relative merits of the simple journal, cash book 



and cash journal, with respect to their effects upon the 

 ledger. 



