This book records the payments and receipts of cash.

It is kept by making cash Dr. to cash on hand and what is received, ana Cr. by whatever is paid out.

At the end of every day or week, as may best suit the nature of the business, the cash on hand is counted, and entered on the Cr. side.

If there is no error, this will make the sum of the Dr. equal to that of the Cr. A balance is then struck, and the cash on hand carried again upon the Dr. side.

For Forms of Notes, Drafts, &c., see LXXXI., p. 182, and CXV. p. 279

Questions for Examination and Review, addressed to the Learner and Candidates for School-keeping, 297