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  1. Gave H. Dowd on a/c, a draft at 10 days' sight on S. Porter, for $30.

  2. R. Green paid cash on a/c, $5. Paid for Stamps and Stationery, $2.50 cash.

  3. Paid Bills Pay. No. 1 with cheque, $150.

  4. Bought from H. Dowd on a/c, Mdse. $200, Invoice dated Nov 12.

  5. R. Chapman paid Bill Rec. 1 in cash, $300.

Cash Sales for the week, $275.10. Deposited in Bank, cash $750.

  1. Sold M. Wilson, 43 Main St., for cash, 10# Tea @ 40c. ; 20# Cheese 01 13c. ; 15 doz. Eggs (4, 18c. ; 20# Sugar, $1.

This will be entered in the Order Book, or the Counter Check Book only, and marked " Paid." It will not be entered in the Cash Book as a separate item ; the money will be put in the till and included with the other Cash Sales on the 23rd.


19. Received from S. Porter on a/c, his note dated Nov. 19 at 30 days, for $50, payable at the Imperial Bank.

  1. Accepted H. Dowd's draft on us, for $200, dated Nov. 18 at 30 days.

23. Cash Sales for the week, $327.20.

This includes Petty Cash Sales, and Cash Sales from the Order Book or the Counter Check Book, such as that on the 18th. Only one example of a detailed ('ash Sale (Nov. 18) has been given; the others have been omitted as unnecessary for illustration.


30. Paid Rent for November, $30 in cash. Cash Sales for the week, $330.75. Deposited ill Bank, cash $650.

INVENTORY taken Nov. 80, 19-. Asset Inventory :


Jferchandise—1500 # S. C. Tea    @ 35c.   100 doz. Eggs    @ 13c.

   1500# Oran. Sugar .... ® 4 c.   500# Butter    @ 18c.

   1800# Yellow " .... @ 31c.   400 yals. S.D. Syrup. @ 35c.

500# Rio Coffee   @ 35c.   200 " Coal Oil ... @ 17c.

300# Cheese    @ 11 c.   360 bush.. Potatoes . . . @ 50c.

). Journal—Single Entry—Illustration Set.

The opening entry has been made by two different methods ; the checked items, in the entries by the first method, are not to be posted, since they are impersonal accounts ; there will be but one posting from each entry by the second method. The transaction on the 11th has also been entered in two ways. The Pupil will make a selection.

The money columns are for items and totals respectively, and the posting is done from the " Totals' " column only, excepting in the opening entry by the first method. The totals, in each entry, may be placed opposite the person's name or opposite the last item ; for example, on Nov. 4, the total " $9.65" may be placed opposite " R. Green Dr.," or opposite " 2 gals. Coal Oil @ 20c., 40c."

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