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" All items of cash received and entered on the debit (left) side of the cash book are posted to the credit side of the ledger account named. "
Modern Illustrative Bookkeeping: Designed as a Text-book for All Schools ... - Page 83
by E. Virgil Neal, C. T. Cragin - 1900 - 146 pages
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Improved Book-keeping and Business Manual ...

J. H. Goodwin - 1882 - 156 pages
...Resources or Liabilities. THE CASH BOOK. 43. Enter on the Debit side all CASH RECEIVED. 45. All items on the Debit side of the Cash Book are posted to the CREDIT SIDE OF THE LEDGER. 44. Enter on the Credit side all CASH PAID OUT. 46. All items on the Credit side of the Cash...
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Goodwin's Improved Book-keeping and Business Manual

Joseph Henry Goodwin - 1895 - 334 pages
...Journal are posted to the debit side of the customers' accounts, the items found in the special columns on the debit side of the Cash Book are posted to the credit side of these accounts. When the General Cash Book is ruled in this manner, it is passed from one charge book-keeper...
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Office Routine and Bookkeeping: A Method of Teaching the Science of Accounts ...

George W. Schwartz - 1897 - 136 pages
...take a Trial Balance to test the correctness of the posting. You will observe that the items appearing on the debit side of the Cash Book are posted to the credit of the ledger accounts; also, that the items appearing on the credit side of the Cash Book are posted...
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Office Routine and Bookkeeping: A Method of Teaching the Science of Accounts ...

George W. Schwartz - 1898 - 264 pages
...take a Trial Balance to test the correctness of the posting. You will observe that the items appearing on the debit side of the Cash Book are posted to the credit of the ledger accounts; also, that the items appearing on the credit side of the Cash Book are posted...
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Modern Illustrative Bookkeeping: Designed as a Text-book for All Schools ...

E. Virgil Neal, Charles Thompson Cragin - 1900 - 240 pages
...your books. Post all entries from your journal as in previous sets. Posting from Cash Book. — The amounts on the debit side of the cash book are posted...shows the first amount as posted to HF Adams' account. " C " in the explanation space indicates that the amount was taken from the cash book, page 2. The...
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Modern Business Bookkeeping

Adelbert Lorenzo Gilbert - 1905 - 236 pages
...and is kept upon the same principle. 185 As a mere rule for posting, it may be stated that entries on the debit side of the Cash Book are posted to the credit side of the Ledger and entries upon the credit side of the Cash Book are posted to the debit side of the Ledger....
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Soulé's New Science and Practice of Accounts, Containing a Full Exposition ...

George Soulé - 1906 - 794 pages
...Again, other Accountants use the Petit Cash Book, oulj for the small expenditures of Cash. The items on the debit side of the, Cash Book are posted to the credit side of their respective Accounts in the Ledger, and those on the credit side are posted to the debit side...
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Goodwin's Improved Book-keeping and Business Manual

Joseph Henry Goodwin - 1889 - 336 pages
...Journal are posted to the debit side of the customers' accounts, the items found in the special columns on the debit side of the Cash Book are posted to the credit side of these accounts. When the General Cash Book is ruled in this manner, it is passed from one charge book-keeper...
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Shipping Office Organisation, Management and Accounts: A Comprehensive Guide ...

Alfred Calvert - 1910 - 256 pages
...credit to the cash or bank account. It follows, therefore, that the double entry is completed when the amounts on the debit side of the Cash Book are posted to the Cr. side of the ledger accounts of the persons who have paid the money and those on the Cr. side of...
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Bookkeeping and Accountancy: Presenting the Art of Bookkeeping in Accordance ...

Harry Marc Rowe - 1911 - 282 pages
...another for an explanation of the item. 128a. All items of cash received and entered on the debit (left) side of the cash book are posted to the credit side of the ledger account named. 1286. All items of cash paid put and entered on the credit (right) side of the...
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