Forcing -house Credit 



93 



1903 



FORCING -HOUSE No. 1 



Cr. 



inventories made at the beginning and end of the 

 year. The last inventory is placed on the credit 

 side of the account and should be the last entry, 

 unless the credits are less than the debits, in 

 which case "profit and loss to balance" would be 

 the last entry, as it is the last entry on the debit 

 side of the present account, because the credits 

 exceed the debits, that is, there has been less 



