14 BULLETIN 559, U. S. DEPARTMENT OF AGRICULTURE. 
expense, and inventory accounts and various other miscellaneous 
accounts, while the accounts for which special columns are designated 
include such as labor, repairs, haulmg, and drayage. The items in 
the ‘General ledger’? column are posted individually to their re- 
spective accounts, but the totals only of the special columns are 
carried to the corresponding accounts in the ledger. The ‘General 
ledger’? column, being in fact a sundry debit column, may be 
analyzed and the items of similar character recapped, thus affording 
a reduction im the amount of posting as well as classifying information 
for use in the monthly operating statement. 
Use or Ceepir CoLumys. 
BANK WiTHDRAWALS. 
All checks issued, for whatever purpose, should be entered in the 
“Bank withdrawals” column, the numbers of the checks being 
recorded consecutively in the ‘‘Check number”? column. In the 
case of payments for the purchase of butter fat or for other raw 
material where the checks are all drawn at a given time during the 
month, a single entry in the ‘Bank withdrawals” celumn, repre- 
senting the totals of such checks, is sufficient. The numbers of the 
first and lest checks drawn, as from 101 to 120, will be a sufficient 
record in the ‘‘Check number’’ column. 
ACCOUNTS RECEIVABLE AND GENERAL LEDGER COLUMNS. 
Items entered in the ‘‘ Accounts receivable’ and ‘‘ General ledger” 
columns are of the same nature as these mentioned under the same 
headmes in the discussion of the use of the debit columns. The 
total of the “Accounts receivable”’ column should be posied to the 
credit of the ‘Accounts receivable control’’ account in the general 
ledger. 
INVOICE OR TICKET NUMBER. 
After sales of butter, buttermilk, cream, or other products or 
supplies are made, the number of the invoice or ticket recording the 
sale should be entered in the “Invoice or ticket number” column 
opposite the entry of the amount of the sale. in so far as practicable, 
ali tickets should be entered consecutively in order that sales may 
be easily located in the cash journal. 
SALES—BUTTER SHIPPED. 
Items in this column represent the checks and cash received for 
butter consigned to and sold in distant markets and the credits 
for butter shipments sold on account. Where drafts are made 
against shipments, such drafts should also be recorded as part of 
the receipts on account for the butter shipped. The total of this 
