BOOKKEEPING FOR GRAIN ELEVATORS. 9 
Elevators which handle a greater number of side lines than the 
number of sales columns provided on this form may obtain a dis- 
tribution sheet from the publishers, and the totals of this sheet will 
be entered each day in the Cash Journal. 
ACCOUNTS RECEIVABLE. 
A column captioned Accounts receivable, is provided on the debit 
side of the Cash Journal, in which are entered all debits to the personal 
accounts. At the end of the month the total of this column is posted 
to the debit of the Accounts receivable control account in the General 
Ledger, and the detail is posted to the debit of the personal accounts 
in the Accounts Receivable Ledger. In the Accounts receivable 
column on the credit side will be entered collections on local accounts. 
These items will be posted in detail to the credit of accounts in the 
Account Receivable Ledger, and the total of the column for the month 
will be posted to the credit of the Accounts receivable control account 
in the General Ledger. 
CASH. 
Cash Receipts. — In order to account properly for all currency re- 
ceived, the use of the Cash Receipt (Form No. 14, p. 47) is advised. 
These receipts may be filed conveniently until such time as they can 
be entered in the Cash Journal, which should be at least once each 
day. 
In order that an accurate check may be maintained on the amount 
of money received, and an identical amount may be deposited each 
day, all cash receipts of whatever nature, as well as drafts drawn 
on commission companies, will be entered in the Cash column. The 
source of each item of cash thus received will be indicated by an 
entry of a similar amount, or several amounts aggregating this 
total, in the proper columns on the right-hand page. The entries 
in the Cash column are totaled before each deposit. A.11 cash must 
be deposited before the books are posted at the end of the month. 
Bank deposits. — In order that the deposits shown in the bank 
pass book may be verified readily, the actual amount of each deposit 
is entered in the Bank deposit column, the Cash column being ruled 
beneath the last item included in the deposit. The total of this 
column for the month is posted to the debit of the Bank account 
in the General Ledger. 
Bank withdrawals. — The number of each check issued should be 
entered in the Check number column, and the amount in the Bank 
withdrawals column. The total of this column for the month will 
be posted to the credit of the Bank account in the General Ledger. 
Each item of bank withdrawals will be balanced by an entry on 
the debit side of the Cash Journal either under Merchandise purchases 
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