$125.75 $127.25 $119.75 $133.25 $131.75 $120.50 $117.50
151.00 153.00 143.00 161.00 159.00 144.00 140.00
100.75 102.25 94.75 108.25 106.75 95.50 92.50
25.25 25.75 23.25 27.75 27.25 23.50 22.50
60.50 61.50 56.50 65.50 64.50
45.25 45.75 43.25 47.75 47.25
59.50 58.50 63,50
69.50 68.50 73.50

57.00 55.00

43.50

42.50

54.50

55.50

63.00

65.00

64.50

65.50

73.00

75.00

66

Rocker.

EXERCISE XIV.

SPECIAL COLUMN BOOKS.

194. The special purpose of this exercise is to illustrate the use of books with special columns, and incidentally to illustrate a method for keeping the accounts of a department store. In such a store separate accounts are kept with the several kinds of goods carried, in order to show the net gain or loss from each. The business of the last exercise will be continued, and this naturally divides into two departments, Carpets and Furniture.

195. Several new bookkeeping features will be introduced: you will use a general ledger, a sales ledger, and a purchase ledger; and special columns will be used in your cash book, sales book, and journal. This subdivision of the ledger carries the classification of transactions a step farther and also facilitates the location of errors in trial balances, for, as you will learn later, each ledger can be proved by itself.

The use of special columns in books of original entry saves labor in posting in the same way that it is saved by the use of the cash and sales books, as similar transactions are extended into the special columns and only the totals are posted. The illustrations in this exercise show only a few of the many purposes for which special columns may be used in books of original entry.

You will not keep an account with Merchandise this month, but in its place you will have an account with Furniture and one with Carpets. Freight and cartage and merchandise discounts will be accurately distributed, so that at the end of the month it will be possible to show the net gain or loss on each class of merchandise.

196. The Special Column Sales Book used in this exercise shows a method for classifying sales by departments. You will note that the illustration on the next page has four columns: the first two of these have the same uses as in the sales book with which you are already familiar, and the others show the distribution of sales by departments. At all times the sum of the footings of the distribution columns must equal the sum of the second column.