12 BULLETIN 362, U. S. DEPARTMENT OF AGRICULTURE. 
There are also blank columns to be used as desired. 
A column is provided between the debit and credit sides, marked 
"Items," in which are written all items and an explanation of them. 
Debit Columns, 
cash. 
In order that an accurate check may be had upon the amount of 
money received so that an identical amount may be deposited each 
day, all cash receipts of whatever nature should be entered in the 
"cash" column. These entries are footed daily and represent the 
amount of the deposit and are not carried forward during the month, 
all deposits being set down in the "bank deposits" column as the 
deposit is made. 
BANK DEPOSITS. 
In some instances where drafts are drawn directly against com- 
mission companies by the bank the money is not received at the 
elevator, and in such cases the deposit of drafts may be made directly 
into the "bank deposits" column. In this way the "bank deposits" 
column would include the total receipts at the elevator plus all 
receipts of drafts at the bank, and the total of this column carried 
forward during the month should equal the sum of the deposits in the 
bank pass book. 
GENERAL LEDGER. 
The "general ledger" column is provided for entry of all items to 
accounts in the general ledger for which no special columns are pro- 
vided, and postings should be made in detail from this column to 
accounts in the general ledger. 
ACCOUNTS RECEIVABLE LEDGER. 
The accounts receivable ledger carries items for all local accounts 
receivable, and items in this column are posted in detail to accounts 
in the accounts receivable ledger. 
MERCHANDISE PURCHASES. 
Under the heading "Merchandise purchases " will be found columns 
designated "hard coal," "soft coal," etc., in pounds and amounts. All 
purchases of merchandise of this character are entered in their proper 
columns under this heading, and the totals only are posted at the 
end of the month to their respective accounts in the general ledger. 
Credit Columns. 
The "check number" column accommodates the numbers of all 
checks drawn for expense and general accounts other than grain 
checks. The "bank withdrawals" column records the amounts of 
these checks. In this column is also entered the total of the grain 
