14 BULLETIN 559,, XL S, DEPARTMENT OF AGRICULTURE. 



expense, and inventory accounts and various other miscellaneous 

 accounts, while the accounts for which special columns are designated 

 include such as labor, repairs, hauling, and drayage. The items in 

 the "General ledger" column are posted individually to their re- 

 spective accounts, but the totals only of the special columns are 

 carried to the corresponding accounts in the ledger. The " General 

 ledger" column, being in fact a sundry debit column, may be 

 analyzed and the items of similar character recapped, thus affording 

 a reduction in the amount of posting as well as classifying information 

 for use in the monthly operating statement. 



Use of Cbedit Columns. 

 bane withdrawals. 



All checks issued, for whatever purpose, should be entered in the 

 "Bank withdrawals" column, the numbers of the checks being 

 recorded consecutively in the "Check number" column. In the 

 case of payments for the purchase of butter fat or for other raw 

 material where the checks are all drawn at a given time during the 

 month, a single entry in the "Bank withdrawals" column, repre- 

 senting the totals of such checks, is sufficient. The numbers of the 

 first and last checks drawn, as from 101 to 120, will be a sufficient 



record in the "Check number" column. 



i 



ACCOUNTS RECEIVABLE AND GENERAL LEDGER COLUMNS. 



Items entered in the "Accounts receivable" and "General ledger" 

 columns are of the same nature as those mentioned under the same 

 headings in the discussion of the use of the. debit columns. The 

 total of the "Accounts receivable" column should be posted to the 

 credit of the "Accounts receivable control" account in the general 

 ledger. 



INVOICE OR TICKET NUMBER. 



After sales of butter, buttermilk, cream, or other products or 

 supplies are made, the number of the invoice or ticket recording the 

 sale should be entered in the "Invoice or ticket number" column 

 opposite the entry of the amount of the sale. In so far as practicable, 

 all tickets should be entered consecutively in order that sales may 

 be easily located in the cash journal. 



SALES BUTTER SHUTPED. 



Items in this column represent the checks and cash received for 

 butter consigned to and sold in distant markets and the credits 

 for butter shipments sold on account. Where drafts are made 

 against shipments, such drafts should also be recorded as part of 

 the receipts on account for the butter shipped. The total of this 



