10 BULLETIN 520, U. S. DEPARTMENT OF AGRICULTURE. 
The debit columns of this form are designated as follows: 
Folio. General ledger. 
Cash. Accounts receivable. 
Bank deposits. Miscellaneous expenses. 
Grading. 
Weighing. 
Insurance. 
In the "cash" column are recorded all the receipts of cash as 
they occur. The total is deposited when convenient and entered 
in the "bank deposits" column in the exact amount of the deposits 
made. At the end of the month the "bank deposits" column will 
furnish an itemized statement of the deposits and will give a record 
of the total receipts for the period. The deposits plus the cash 
balance from the previous month, which should be entered at the 
head of the "bank deposits'" column, constitute the total debit to 
cash for the month. The most satisfactory method is to require a 
statement of account from the bank at the end of each month and 
to reconcile the cash to that statement. 
When it is necessary to pay small items of expense in cash, a check 
should be drawn to "petty cash" in order to establish a fund out 
of which such payments can be made. This amount should be 
charged to "petty cash" account in the ledger. At the end of the 
month the total amount of such expenditures should be credited to 
"petty cash," and be charged to the proper expense accounts. At 
the beginning of the next month the fund can be renewed by drawing 
a check to "petty cash" for the amount of the previous month's 
expenditures. 
All entries of general accounts not classified under separate head- 
ings should be carried in the "general ledger" column and should 
be posted to their respective accounts in the ledger from that column. 
Charges to customers for services or material should be entered in 
the "accounts receivable" column and be posted to the customers' 
accounts in the ledger. 
Under "Miscellaneous expenses" should be entered all items not 
otherwise classified. 
In order that the warehouse may know its position in regard to 
weighing, grading, and insurance, these items are carried under 
separate headings and the totals are posted to these accounts at the 
end of each month. 
The credit columns are designated as follows: 
Folio. Accounts receivable. Storage. 
Check No. Weighing. Insurance. 
Bank withdrawals. Grading. Miscellaneous. 
General ledger. 
