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BOOKKEEPING   31

 

(b) Day Book Entries.

Notice the two methods of making the Day Book entries, the second method commencing in the foregoing example on Mar. 25. When the second method is used the date line may be moved a little further to the left.

43. ,Index to Ledger.—Illustration Set.

The Ledger Index enables the bookkeeper to turn readily to any account in the Ledger. Enter the account and the ledger page as shown in the following illustration, which is part of a simple form of Index. An account should be indexed before it is opened in the Ledger, so that it may not be opened twice, or that the indexing may not be forgotten and the account temporarily lost sight of. When forwarding an account to a new page in the Ledger, enter the new page after the old page in the Index.

Index to Ledger.

A.      G. Grand, G., S1.

B.   H.

Bills Receivable, 32. Bills Payable, 82.

Hunter, T., 82.

44. Ledger Posted—Illustration Set.

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