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I. ALPHABETICAL INDEX TO LEDGER: Vowel System.
II. DifferENT METHODS OF PREPARING A Trial Balance.
III. Interest CALCULATIONS.
IV. How to DISCOVER AND Avoid COMMON ERRORS.
V. The ADVANTAGES OF A ProfesSIONAL AUDIT.
VI. INCOME Tax.
VII. Bills of Exchange, Promissory Notes, CHEQUES, &c.
VIII. INFORMATION ON MERCANTILE SUBJECTS.
1. Alphabetical Index to Ledger : Vowel System.
The principle of this index, which is now very generally adopted where accounts are numerous, is at once ingenious and simple, and effects a great saving of time as compared with the old method.
The space allowed to each letter of the usual alphabetical index is divided into six parts, each part being headed by one of the vowels ΑΕΙ Ο U ον Υ. The name of the account is inserted in that
The horizontal spaces A, B, Cand D, each represent oue folio of the Alphabetical Index; the six vertical divisions represent the several spaces allowed on each folio for the vowels.
division which is headed by the first vowel appearing in the name after the initial letter. Thus, Barber, Ć. J. is entered under the vowel A division of the letter B ; Dyson, Alfred is entered under the Y division of the letter D, and so on. The same plan may be adopted where the index to the Ledger is classified under Towns.
To find the folio of an account, open the alphabetical index at the initial letter of the title of the account, and then look down the column headed by the first vowel in that title.
In order to avoid the risk of opening two accounts for the same name the folio of the account should be indexed before writing the heading in the Ledger, and accounts capable of bearing two denominations should be indexed twice.
II. Different Methods of Preparing a Trial Balance. The methods of balancing in use are numerous, but, allowing for modifications to accommodate the varying requirements of different branches of trade, the leading features of all the systems worthy of notice may be summed up as followsA Trial Balance may be prepared :(i.) By making a list of all Ledger accounts and placing alongside
the name of each, in one column the sum of the postings to the Dr. side during the period and in another column the sum of the postings to the Cr. side. If the grand totals of both columns agree one with the other the books balance (see page 14). This method is practically incor
porated in the system described in this treatise. (ii.) By abstracting from the Ledgers a list of the Dr. and Cr.
balances which remain after deducting the postings on the Dr. from those on the Cr. side of each account, or vice versa. The grand total of the Dr. balances should agree with the
grand total of the Cr. balances. (iii.) By preparing a detailed analysis of the Ledgers wherein all
the postings are dissected, classified and reconciled respectively with the separate books of entry. The analysis is made on paper ruled with four or five vertical money columns for each side of the Ledger; the several columus
being headed to correspond with the books of entry. (iv.) By balancing each Ledger separately, thus :A. Ascertain the total of the balances of the particular
Ledger at the commencement of the period.
of the postings made to either side of the Ledger
during the period. c. Ascertain the total of remaining balances at the end of
Postings from Sales Day Book