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" No cash account is to be kept in the ledger. The journal is to be used only for such entries as cannot be conveniently made in the other books. Enter in the proper books the investments and the following transactions: Dec. 18. Bought for cash, books of... "
Practical Bookkeeping - Page 215
1907 - 252 pages
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Bulletin, Issues 349-353

1905 - 602 pages
...Cash " account is to be kept in ledger. The journal is to be used only for such entries as can not be conveniently made in the other books. Enter in...books the investments and the following transactions: Jan. 2. Sold EP Dodge, Erie Pa. 4 half chests Japan tea, 240 lb @ 37j^; 4 cases Ceylon, 200 ft @51^;...
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Modern Book-keeping and Business Practice

James Louis Montgomery - 1906 - 398 pages
...received, while that on the credit side shows the exact amount paid out. No "Cash" account is to be kept in ledger. The journal is to be used only for such entries...Hornellsville, 2 bags, 250 lb., choice Rio coffee &. 23c. ; 1 bale, 150 lb., Mocha coffee @ 28c. Terms, 2/10 n/60 (2% off if paid in 10 days, net if...
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