whom goods are bought. Any charges to these accounts in the journal should be extended into this column. The several amounts are posted separately to the debit side of the accounts in the purchase ledger, and the total is carried regularly to the debit of Accounts Payable in the general ledger. The General Ledger Debits column contains all the items of charge in the journal except the purchase ledger debits. The total is not posted. The Sales Ledger Credits column may be used to advantage in most houses where a separate ledger is kept for accounts with those to whom goods are sold. Any credits to these accounts in the journal should be extended into this column. The several amounts are posted separately to the credit side of the accounts in the sales ledger, and the total is carried regularly to the credit of Accounts Receivable in the general ledger. The General Ledger Credits column contains all the items of credit in the journal except the sales ledger credits. The total is not posted. INCOMING BUSINESS FORMS FOR SEPTEMBER A tablet, separate from the text, containing all the incoming business forms, is available for use in writing this set when business practice is used. A list of the forms is given herewith so that the text affords all material required for writing the set if business practice is omitted. Also, these forms afford an opportunity for the study of the set as a whole before writing the same, thus meeting a requisite for adequate drill work, whether the business forms are used or not. If the set is written without using business practice, blank invoice forms may be used for the invoice book, in recording the merchandise bought; these blanks may be secured of the publishers. If business practice is used either with or without the tablet, the student should be given the necessary blank forms for making out the following: Form 1. Check drawn by Student on Traders National Bank, City, Sept. 15, in favor of your firm, for $7000. Form 2. Note of Frey & Brown, City, dated Sept. 1, at 3 mo., for $8000. Note is drawn in Student's favor and is transferred by him to his firm by full indorsement. Form 3. Check of Geo. H. Dobbin, dated Sept. 15, drawn on Traders of A. J. Weaver & Co., and is transferred to your firm by Form 6. Note of Walter L. Parker, dated City, Sept. 1, payable at The Union Bank, 30 da. after date. Note is drawn for $700, in favor of A. J. Weaver & Co., and is transferred to your firm by full indorsement. Form 7. Note of Benton Bros. & Co., dated City, Aug. 26, payable at The Union Bank, 60 da. after date. Note is drawn for $300, in favor of A. J. Weaver & Co., and is transferred to your firm by full indorsement.. Form 8. Bill of Eureka Coal Co. to your firm for 5 T. coal at $4.50. Terms: cash. Bill is dated City, Sept. 18, and is receipted. Form 9. Bill of Geo. E. Roe & Co., for 1 one-horse delivery wagon, $65; 1 heavy truck wagon, $90; 1 set single harness, $35; 1 set double harness, $85. Terms: cash. The bill is dated City, Sept. 19, and receipted. Form 10. Bill of the Daily Transcript Co. for advertising to date, $49.23. Terms: cash. The bill is dated City, Sept. 19, and receipted. Form 11. Bill of R. H. Myers & Co., for 1 sales ledger, $1.50; 1 purchase ledger, $1.50; 1 general ledger, $3; 1 journal, 75¢; 1 cashbook, $2.75; 1 bill book, 75¢; 5 M No. 6 envelopes and printing, $6.50; 5 M sheets letter paper and printing, $9.60. Terms: cash, less 1%. The bill is dated City, Sept. 20, and receipted. Form 12. Bill of Eureka Coal Co. to Geo. H. Dobbin for 3 T. coal at $4.50. Terms: cash. The bill is dated Sept. 20, and receipted. Form 13. Letter of application to your firm from Albert B. Curtis, dated City, Sept. 19. Applicant saw your advertisement in the Evening Transcript for a shipping clerk and wishes to be considered an applicant for the position. He is a high-school graduate and has had experience as a salesman with the firm of W. H. Glenny & Co., City. He refers to John W. Nellis, principal of the high school, and to G. B. Watkins, manager for W. H. Glenny & Co. Inclose the letter in an envelope, properly addressed. THINGS TO BE OBSERVED IN LETTERS OF APPLICATION 1. The use of proper materials: a. Good ink. b. Paper of the proper size and quality. c. Envelopes of the proper size and quality. 2. Good mechanical and grammatical construction. 3. Brief and concise expressions. 4. Good tone: a. Frank, sincere expressions. b. Sufficient self-confidence and self-respect. (State your qualifications modestly, but frankly.) c. Truthfulness. 5. Necessary information with regard to yourself: a. Qualifications, general and special. b. References. c. Salary expected (sometimes; instructor should explain). d. Age (sometimes; instructor should explain). 6. Courteous introduction and closing. Form 14. Draft of The Union Bank, City, dated Sept. 21, drawn on Chemical National Bank, New York, in favor of your firm, for $841.47, W. B. Frey, Cashier. Form 15. Sight draft, dated City, Sept. 21, drawn by David R. Warriner, in favor of himself, on Arthur M. Black, for $50. Form 16. Draft drawn by The Union Bank, City, Sept. 24, on Chemical National Bank, New York, in favor of your firm, for $1297.18, W. B. Frey, Cashier. Form 17. Draft drawn by Traders National Bank, Weedsport, Sept. 23, on Chemical National Bank, New York, in favor of F. W. Earl & Co., for $950, C. W. Amsden, Cashier. The draft is transferred to your firm by full indorsement. Form 18. Check of D. L. Hinman & Co., City, on Traders National Bank, dated Sept. 24, in favor of your firm, for $411.99. Form 19. Invoice of Walter Baker & Co., New York, dated Sept. 22. Terms: 3/5, net 30 da. Items as follows: 500 1-lb. cans B. Cocoa 500 bx., 6000 lb., B. Chocolate 5000 lb. P. Tapioca Form 20. Draft drawn by Traders National Bank, Allston, Sept. 24, on Chemical National Bank, New York, in favor of Clinton, Jones & Co., for $292.04, W. F. Pratt, Cashier. The draft is transferred to your firm by full indorsement. Form 21. Invoice of Smith, Perkins & Co., New York, dated Sept. 24. Terms: 5/10, net 30 da. Items as follows: 50 bags, 6250 lb., P. R. Coffee 50 bales, 7500 lb., G. M. Coffee 100 half chests, 7500 lb., C. J. Tea 100 half chests, 6000 lb., F. O. Tea 100 mats, 7500 lb., F. J. Coffee Form 22. Note of Frank Moore & Son, City, dated Sept. 25, drawn in favor of your firm, for $745.69, payable 10 da. from date, at The Union Bank. Form 23. Check of Salisbury, Gray & Co., Rochester, dated Sept. 24, on Traders National Bank, in favor of your firm, for $260.51. Form 24. Check of J. D. Manning, Albany, dated Sept. 24, on Traders National Bank, in favor of your firm, for $600, Form 25. Bill of R. O. Merrill & Co., City, dated Sept. 25. Terms: cash. Items as follows: 30 #16 Packing Boxes at 20¢ 35 #3 Packing Boxes at 10¢ The bill is receipted by O. W. Form 26. Invoice of Geo. H. Buell & Co., City, dated Sept. 26. Terms: 30-da. note in 10 da., with interest at 6%, less 1%. Items as follows: 240 bu. N.Y. Medium Beans 200 lb. E. Raspberries 25 bx., 1250 lb., E. Apples Form 27. Invoice of J. E. Seel & Co., City, dated Sept. 26. Terms: 2/10, net 30 da. Items as follows: 25 pails M. C. Candy 500 lb. S. M. Candy 50 bbl. L. L. Salt Form 28. Check of T. B. Welch & Co., Medford, dated Sept. 25, on Form 30. C.O.D. envelope. Data as follows: Cash inclosed, $18.60. NOTE. An envelope containing the required amount of cash will be found in the back part of the tablet of Incoming Business Forms. If business practice is used and the Incoming Business Forms are not used, get the cash of the instructor. Form 31. Draft drawn by Traders National Bank, Troy, on Chemical 100 bx., 2500 lb., E. Apricots 50 bx. Butter Color 100 bx. Mucilage 250 bx. Insect Powder 50 bx., 2500 lb., E. Apples 100 bbl. R. P. Flour The discount is deducted and the bill receipted. Form 34. Check of W. L. Anderson, Perth Amboy, dated Sept. 26, on |