This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1916 Excerpt:...be as follows: 1) "Church Account."--On the smaller side, in this case the credit side, write, in red ink, "By Balance--$80.57," rule the two columns on a level with the longer one, insert totals in black, and bring down the Balance, also in black, to the opposite side (the debit), if the account is to be continued on the same page. If, as suggested previously, a new account is to be commenced on a new Ledger page, this Balance must be entered as the first item on the debit side of the new account, "Mar. 1--To Balance--$80.57." (See entry under Jan. 1st.) 2) "Bills Payable."--On the smaller side, the debit, write in red ink, "28--To Balance---$3,450," rule up in red, foot in black, and either bring the Balance down to the opposite side or transfer it to a new page, writing in either case, "Mar. 1--By Balance--$3,450". 3) "Altar Society."--On the smaller side, the debit, write in red ink, "28--To Balance--$27.77," rule, etc., as directed for "Bills Payable". 4) "School Account."--On the smaller side, the credit, write in red ink, "28--By Balance--$2,102.71," rule, etc. 5) "Cemetery Account."--On the smaller side, the credit, write in red ink, "28--By Balance--$499.15," rule, etc. 6) "Special Collections."--Rule up at once by putting double lines under the amounts. No footings, to show the equality of the two sides, are necessary, since this can be seen at a glance. When these directions have been followed, the work of "closing the Ledger" is finished. In order to make sure that everything is correct, take a Trial Balance of the few accounts that show Balances, and after placing the Cash Balance in the debit col...