Bookkeeping for Beginners

ISBN: 9781330267516 出版年：2016 页码：57 G W Wheeler Forgotten Books

If it were not too cumbersome, a complete double-entry system could be carried out by the use of the Ledger, without the aid of subsidiary books. To obviate the difficulty of making original entries in the Ledger, the Journal is called into use, and a correct system of accounts can be kept by the use of these two books. The Journal is the means of gathering together facts in a convenient form, ready for transference (or posting into the Ledger. The ledger. There are two rules which must be adhered to (1) Debit the Receiver and Credit the Giver.