ACCOUNTING RECORDS FOR COUNTRY CREAMERIES. 13 
CASH JOURNAL. 
The cash journal is designed to facilitate the handling of cash and 
journal entries. buns should be made to the ledger other 
than from entries made on this form. By ee this rule the 
liability of error in posting will be greatly reduced and an explanation 
- of all ledger entries will be obtainable without the extra labor of 
entering eh details m - 1e ledger. The form is so arranged that 
» all debits are entered to the left and all credits to the right of the 
“Ttems”’ column. Because of this arrangement the sum of the totals 
- of eniries in columns on the one side should equal that on the other, 
oo except that in entering the cash balance at the head of the Oped 
deposits” column as the first entry of the month the debit will exceed 
"the eredit by that amount. 
Use or Desir COLUMNS. 
- vie CASH. 
A “Cash”’ column is provided for the itemized entry of all cash 
' receipts. At convenient periods the amounts appearing in the 
© column are focted and the total transferred to the ‘Bank deposits” 
' cotumn. Cash and checks to an equal amount are then deposited. 
im the bank. soe: are not bared forward except when the 
entries of the day’s business extend over to the ee page and a 
subrooting is necessary to secure the full total of the day’s receipts. 
_ The “Cash” column entries act merely as memoranda of the daily 
receipts. 
BANK DEPCSITS. 
' As explained under “‘Cash”’ the ‘Bank deposits” column is used 
— forthe purpose of recording daily receipts of cash as deposited in 
a P o Li 
' the bank. In order that the total may represent the entire debit 
© to cash at the end of the month, the balance of available cash in the. 
’ bank at the beginning of the month should constitute the first entry 
of the month in this column. 
ACCOUNTS RECEIVABLE, 
in the “ Accounts receivable” column are entered all items repre- 
senting charges to personal accounts. The individual items are 
_ posted to the respective accounts in the ledger, while the total for 
_ the month is carried to the debit of the “Accounts receivable con- 
trol” account in the general ledger. 
‘ Sow tn Se 
See 
GENERAL LEDGER. 
All debits to general accounts, not cluding accounts for which 
special columns have been pr le should be entered in the “ General 
ledger’? column. Such accounts will include capital, income, 
