Remarks.—1. For Bank A/c and the treatment of inward and outward cheques, see Section 113.
$2. The Cash Balance for September should be brought down in the wide space, to prevent double posting. When the October total for "Cash Dr." is obtained, then the September balance should he placed in the " Sundries " column to obtain the October Balance. If the Cash Journal be taken as the Cash Account in the Ledger, then the September Balance may be extended to the " Sundries " column at once, on Oct. 1.