ESTATE BOOK-KEEPING. 



487 



The other form of a cash-account is made by taking the two opposite 

 pages of a book, and ruled with money columns on the right-hand side 

 of the pages, with a column for the date on the left hand ; these two. 

 pages are called a folio. Then the left-hand page should be headed Dr., 

 or Cash Dr., and the right-hand page is headed Cr., or Contra Cr. the 

 one being the debtor side and the other the credit side. This way of 

 keeping a cash-account is usually called a Debtor and Creditor Cash- 

 JBook, and is shown thus : 



