10 BULLETIN 590, U. S. DEPARTMENT OF AGRICULTURE. 
THE CASH JOURNAL. 
‘The cash journal (Form 26) is a combination of the cash book and 
the journal. The incorporation of these two books into one form 
and the columnar development of the form tend to facilitate the 
classification of entries and to minimize the posting to the ledger. 
No special forms are provided in the system for the recording of 
purchases and sales, but the cash journal is used for the journalizing 
of these items as well. 
Effort has been made to reduce the size of this form by limiting 
the number of special columns to those having sufficient items each 
month to warrant economy in their use. A book of moderate pro- 
portions will be found much more convenient to handle and to oper- 
ate than one containing a large number of columns, if the needs of 
the business are not such as to necessitate the additional columns. 
The captions of the columns of the cash journal are as follows: 
Debit side: Date; cash; bank deposits; folio; general ledger; mer- 
cantile ledger; fruit ledger; fruit returns; merchandise; blank. 
Credit side: Cash; journal voucher number; check number; bank 
withdrawals; general ledger; folio; mercantile ledger; fruit ledger; 
boxes; paper; nails; spray; fruit sales; merchandise; blank. 
THE JOURNAL VOUCHER. 
° 
A form of journal voucher (Form 27) is used for recording a full 
explanation of each transaction in detail which may be written on a 
typewriter instead of writing the explanation of the entry in the jour- 
nal proper. The journal voucher also serves as a permanent record of 
the detail of budget entries, such as charges to growers’ accounts, 
arising from sales as recorded on the charge tickets. The journal 
entry, if made in budget form, records the total amount chargeable 
to the growers’ accounts in the mercantile ledger and the totals of the 
offsetting credits to the proper supply accounts. Posting to the 
growers’ accounts is then made in detail directly from the charge 
tickets to the mercantile ledger. All other budget entries, such as 
the payroll, advances to growers, and the credits arising from the 
uniform account sales, should be handled in a ike manner. All sup- 
porting papers, including invoices for purchases, may be attached to 
the journal vouchers, and each voucher should bear the signature of 
the person authorizing the entry. A form of receipt has been ap- 
pended for use in case of disbursements of petty cash when the payee 
is unable to furnish a receipted bill. 
THE GENERAL LEDGER. 
No special form of general ledger leaf need be made up, but the 
usual stock form will meet every requirement. Many bookkeepers 
prefer the two-column ledger leaf, but the center column balance 
ledger leaf appears to be gaining favor rapidly. 
