The Net Worth 57 



After the inventories have been entered in the 

 ledger, posting the accounts from the work re- 

 ports and blotter should proceed systematically 

 and with a view to minimizing the chances of 

 mistakes. First enter into the ledger (from the 

 work reports) all of the debit charges, checking 

 off each item as entered, thus i/, or thus //. 

 Then enter the credit side of the account and 

 check in like manner. In the work reports it 

 is evident that the teams and men are to be 

 credited, since they parted with value, and the 

 various accounts which have received value deb- 

 ited. In like manner post from the blotter. 



In the ledger, as the accounts are posted, 

 note by letters or page of blotter from whence the 

 accounts have been posted, that the original en- 

 tries may be found quickly if desired. If the 

 item comes from the work reports, which will 

 probably not be paged, letters would better be 

 used. Apr. W. T. means that the item was 

 posted from April work report of teams. Fig- 

 ures or letters may be used to indicate the items 

 posted from the blotter, as B 6 indicates that 

 the item came from blotter page 6, or B Apr. 6 

 would show that the original charge was made 

 in the blotter under date of April 6. These 

 methods of indicating the source of the entries 

 are only suggestive, as any other method may 

 be adopted which will surely indicate in the 



