BOOKKEEPING FOE 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 charged. 
Amount. 
Check 
number. 
Amount of 
cash. 
July 1 
S3. 00 
1.50 
.50 
1.50 
.50 
5 
9 
11 
Freight and drayage 
Telephone and telegraph 
28 
Message 
RECAPITULATION . 
July 31 
Freight and drayage 
Miscellaneous expense, a . 
Telephone and telegraph. 
1.60 
.50 
too 
$7.00 
