BOOKKEEPING FOK GRAIN ELEVATORS. 



43 



In some of the' forms that follow, sample entries are inserted in italics. These 

 entries do not represent actual transactions; they are given merely to show how 

 the forms are to be used. 



The following is a convenient ruling for a petty cash book: 



Petty Cash Book. 



Date. 



Paid for — 



Account charsed. 



Amount. 



Check 

 number. 



Amount ol 



cash. 



July 1 





Freight and drayage 



1.60 

 .50 



i.r>o 



.60 







5 





Telephone and telegraph 





9 



Kails 







11 









28 





Telephone and ielegraph 













RECAPITULATION. 



July SI 



Freight and drayage $,'f.50 



Mi.scellaneoua expeme. » 60 



Telephone and telegraph it 00 



7:00 



$7.00 



