Also, some lumber invoices. These journals are earlier than the ten larger journals. Double entries for accounts which include Payroll , other Expenses, Purchases, and Sales. August 1905 - August 1925. Record cash, both debit and credit.
Debit is on left-hand page, and includes sales, etc.
Credit is on right-hand page and includes payroll , general expenses, etc. August 1905 - August 1925. Expenses, including wages, are entered in these journals. The total amount of expenses is given in the column on right and is broken down individually in the column on left. 11 Volumes - Merchandise Purchases Journals .