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.