In performing the work outlined herewith, read the first direction, then do the work as instructed. Read the second direction and do the work. Continue taking up the directions one at a time, performing the work as directed. Consult your teacher on any point you do not fully understand.

1. Copy the Model Day Book-Journal given on pages 2 and 3, on journal paper, observing every detail closely as you proceed. 2. Write the headings or names of accounts on ledger paper as you find them in the Model Ledger, given on pages 4 and 5. 3. Begin with the first debit, Cash, in the Day Book-Journal, trace it to the Cash account in the Model Ledger, after which post it to your Ledger (on the Dr. side of Cash account) as you see it in the Model Ledger. 4. In your Day Book-Journal, in the column headed L. F. (Ledger Folio) write the number (1) of the page to which you have posted, opposite the word Cash, to show that it has been posted. Writing the number of the page opposite an item in the Day BookJournal or any other book to show that it has been posted is termed checking or post marking. 5. Take the first credit, Wm. Wood, trace it to Wm. Wood's account in the Model Ledger, and post in your Ledger (on the credit side of Wm. Wood's account) as shown in the Model Ledger. 6. Check in your Day Book-Journal by placing 1 in the column to the left of Wm. Wood's name.

Trace the second debit, Merchandise, in the Day Book-Journal to the Merchandise account in the Model Ledger. 2. Post to your Ledger (on the Dr. side of Merchandise account) referring to the Model Ledger. 3. Check in the Day Book-Journal opposite the item just posted. 4. Trace the credit, Cash, to the Cash account in the Model Ledger. 5. Post to your Ledger (on the credit side of Cash account) as shown in the Model Ledger. 6. Check in the Day Book-Journal opposite the item just posted.

Trace the third debit, Expense, to the Expense account in the Model Ledger. 2. Post to your Ledger, observing all the details given in the previous instructions. 3. Check in the Day Book-Journal opposite the word Expense. Have you posted to the debit side of Expense account? 4. Trace the credit, Cash, to the Cash account in the Model Ledger. 5. Post to your Ledger, referring to the entry as given in the Model Ledger. 6. Check in the Day Book-Journal.

Continue until you have posted every entry in the Day Book-Journal to the Ledger, following the instructions as given above. Proceed to make a Trial Balance as explained on pages 6 and 7; after which present your work for approval. Then copy the Day Book-Journal, post to the Ledger and take a Trial Balance, referring to the script illustrations, carefully following the style of the writing and figures, the arrangement and general appearance of same. Copy several times more, or until you can produce work that is satisfactory to your teacher.

TRIAL BALANCE.

You will observe that in the Model Day Book-Journal the debits and credits are equal in amount the total of the Debits is equal to the total of the Credits. This being the case, it is evident that if no errors were made in posting, the Ledger debits and credits must also be equal in amount. To ascertain whether the debit and credit sides of the Ledger are equal, we make a test by taking a Trial Balance. Trace the small pencil footings of each account in the Model Ledger to the Trial Balance given below. When there is but one item on either side of an account it stands to reason that no footings are required, as there is nothing to add, but do not fail to enter such items in the Trial Balance. Pencil foot (in very small, neat figures) the accounts in your Ledger, and proceed to make a Trial Balance. Add both sides of your Trial Balance to see that they agree, after which submit your work to your teacher for approval, and ask questions on any point you do not fully understand.

Trial Balance. March 15.189

NOTE.—All ruling should be done in red ink unless otherwise instructed by the teacher.

Instead of carrying the footings of the Ledger accounts to the Trial Balance, it is the practice among bookkeepers to carry only the balances (differences between the debit and credit footings) to the Trial Balance. The Trial Balance of the Model Ledger, when balances are used instead of footings, will appear as given on next page. Compare same with your Ledger balances, and employ this method when taking Trial Balances in your subsequent work.