|
------------------------------------+----+---------------+---------------+

DAY BOOK 1906

-----+----------------------------------+---------+-----------
| Forward | |L3761 7 8
+--------- 27th December. ---------+ |
| A. Brown, | |
| 492 New Street, Walworth-- | |
471 | 2 doz. V.C. port 31/- | L3 2 0 |
| 1 " A.C. pale brandy 49/- | 2 9 0 |
| | |
-----+--------- 28th December. ---------+---------+ 5 11 0
| Fredk. Newton, | |
| Farleigh House, Epsom-- | |
216 | 1 gall. E. Pale sherry 13/6 | L0 13 6 |
| 2 doz. O.B. Heidsieck 1892 160/- | 16 0 0 |
| 2 gall. P. Scotch 21/- | 2 2 0 |
-----+----------------------------------+---------+ 18 15 6
| Robert French, | |
| 214 High Road, Sutton-- | |
408 | 6 doz. F.D. Pommard, 1899 30/- | L9 0 0 |
| 1 " M.F. Margaux, 1893 66/- | 3 6 0 |
| 2 " A. Niersteiner 24/- | 2 8 0 |
| +---------+ 14 14 0
| | +-----------
| | |L3800 8 2
| | +-----------
| | |
| | | 100
| | |
-----+----------------------------------+---------+-----------

With a view still further to split up the work, thus enabling a large
staff to be simultaneously engaged, the ledger itself is now generally
kept in sections. Thus the cash account and the bank account are
frequently bound together in one separate book called the _cash book_,
showing in parallel columns the movements of office cash and of cash at
the bank, and by the addition of a third column for discounts the
necessity of keeping an additional book of first entry as a _discount
journal_ may also be avoided. Of late years, however, most businesses
pay all moneys received into their bankers without deduction, and pay
all accounts by cheque; the necessity of an account for office cash thus
no longer exists, save in connexion with