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 like 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 LEDGERo 



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. 



