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The above-mentioned payments out of Petty Cash

are those which are made by the clerk who is the book-keeper, and who keeps the Petty Cash Book, (whom we may suppose to be Galpin, whose name appears in fo.io 2 of the Ledger), and such payments, together with those appearing in the Disbursement Book, (which may be supposed to be kept by Scott, another clerk, whose name appears in the same folio of the Ledger), are all the payments which are made out of Petty Cash. The other payments in the Cash Book are moneys paid over when received, or cheques drawn on the

Bankers, other than for Petty Cash. The above-mentioned payments out of Petty Cash are generally first marked on a slip of paper as they occur through the day, and entered in the Cash Book, in the evening, after the items of payment contained in the Disbursement Book, made during the day. It may, however, be considered preferable to enter such payments substantively in the Petty Cash Book as well as in the Cash Book, as shown in the next three weeks' entries.

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1857
Jany. 12 Bankers (Paid in ...

Ditto ditto ...
Cash to Scott
Payment this day for letters
Bankers (Paid in ...
Payment this day for letters
Bankers (Paid in ...
Payments this day, parcel Is., porter, 18. ...
Ditto letters ... ...
Cash to Scott
Payments this day, letter 4d., letters 18. ...
Bankers (Paid in ... ...
Payment this day for letters ...
Bankers (Paid in ...
Payments this day, coach hire, 2s., porter, ls.
Ditto letters ...

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It should be borne in mind that the " payments"
above mentioned, and those shown in the Dis-
bursement Book, are all made out of the cheques
drawn for petty cash.

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BOOK.

PAID.

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Payments this day, porter, 1s. 6d., coach hire, ?

2s., letters, 1s. ...
Bankers (Paid in ... ... £5 0 0

10 12 7

22

Cash to Scott
Payments this day, viz.: Bagwell ...

Letters ... ...
Payments this day, porter, 1s., letters, 18. 2d.
Ditto, ditto, coach hire, 2s., porter, 1s. 6d.
» Letter and registering, 1s., letters, 1s. Id.

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