FINANCIAL, RECORDS 



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In this way we have a compact record of each day's business 

 showing clearly with whom we have had dealings and the 

 amounts received and paid out. However, on the ledger sheets 

 we use only figures, posting these to the ledger from the day 

 book and each cash book leaving the notes behind as the ledger 

 in this case is to show the disbursements for each item and the 



SAMPLE OF CASH BOOK SHEET.'S 



receipts from each sale and not the names of the parties con- 

 cerned. 



In keeping our monthly records we simply enter each item 

 of expense or revenue on a line by itself. The Debit side of 

 the ledger shows the expenses while the Credit side shows the 

 receipts. The Debits and Credits on the ledger are just the 



