amounts opposite to them respectively. Cash is posted in two totals, and the amounts for the other accounts separately. The Cash Book may, however, be considered as the Cash Account for the Ledger, in which case the cash totals need not be posted ; the cash totals or the cash balance, would then be entered in the trial balance directly from the Cash Book. It will be well now to call the Cash Book by the name Cash Journal.
All purely cash transactions are to be entered in the Cash Journal only ; for example, the entries on the Dr. side for June 7, 15, etc., will not be found in the Journal.
Transactions in which Cash and other accounts are jointly concerned are to be entered both in the Cash Journal and the Journal. The following, which are not purely cash transactions, are the journal entries for June 1, 6, 8, 18, 21, and 29 ; it will be seen that the Cash in the Journal is marked " C " in the folio column, and is not to be posted, since it will be posted from the Cash Journal ; and also that Pupil, J. Munro, S. Marks, etc., in the Cash Journal, are marked " J" in the folio column, and are not to be posted, since they will be posted from the Journal. Another method of dealing with these transactions would be to separate them each into two parts, one for the Cash Journal, and the other for the Journal ; this method will be exemplified at a later stage.