The Canton times., 1900-11-02

only the cash book for time" he
said, land let the ledger go until you
| get somewhat used to it,"
"All right, Joe, you know best. But
what is cash book and what is a
ledger?"
a cash book" said Joe, striking a
| professional attitude, sis the book
| into which we enter all cash received
and all cash paid out. A ledger is the
book into which we transfer these
items under their proper accounts
"Why don't you put them in the
ledger first, and be done with il? ?"
"Now that's just like woman. You
can't put them in the ledger first be-
cause you, because-why you can't
because you can't, that's why"
Mrs. Smyler modestly dropped her
eyes, too much humbled by the crush
ing logic of her husbands answer to
venture any more questions for the
present.
How much money have you got in
the house?" Joe asked after awhile.
What difference does that make?
l thought | was only to keep track of
what l spent?'
well, you've got to put down what
you have at first, or how will you
know whether your accounts are
right at the end of the month";"
Again the little woman was silenced
by the superior wisdom of her lord
and master, and having counted what
she had in her purse, she said: six
dollars and 25 cents" conveniently
forgetting to mention. however, the
three dollars and half tied up in the
corner of a handkerchief ready for
the next bargain day expedition.
six twenty-five. Well, now, you see
that goes on the left hand size of this
cash book. and we will call it the
balance on hand Now you will put
down whatever | give you next pay
day on the next line, but in this first
column, and if you get any money
from anywhere else, it goes in there,
too. Now on the right hand side of
the book | have ruled several col
umns, and have put such headlines on
them as Groceries, Meat Fuel and
Light Car fare Furniture Cloth
ing 'Sundries.' Now whenever you
spend any money for anything, put it
down under its proper heading, and
at the end of the month we will foot
up each of these columns and carry
the totals into the last column, so
that we can see what we have spent
for each kind of things every month"
won't that be nice?" exclaimed
the delighted pupil, "and how easy it
is after ALL"
Easy enough, provided you put
everything down and are careful to
put it down in its proper place"
"Oh, I'll do that, never fear"
"All right, now We'll let you go |
ahead for month and then we can |
see what kind of job you make of |
it. If it's done properly, we may be
able to transfer these items to the |
ledger and so have that going, too
Good for you, Joe; you are a
jewel; you shall see what a fine book |
keeper l shall make before the month |
is up and she lost her awe of the |
bookkeeper and his wonderful accom- |
plishments in her affection for the |
man who had promised to love, honor
and 1cherish her until death should !
part them.
young uns, so cents. Whew! but
Nets getting cxtravagant with those
kids"
Mr.. Smyler had reached home a lit
lie earlier than usual on the Saturday
afternoon which closed the first
month of Mrs. Smyler's bookkeeping
Not finding his wife at home, he let
himself in with his own key, and re-
that this was the day for
closing up the accounts of the house
or the month. he took down his
vifes cash book for an examination.
With all the dignity and importance
If an auditor on his first assignment,
lie opened the book and beginning at
lis own entries on the first of the
month, he looked down the column of
'eceipts. which appeared to be all
light. He then turned to the expen-
litures, and had gone but a short dis
ance when he met something not
lsual in orthodox bookkeeping.
As has been implied, Mrs. Smyler
lad taken course" at a shorthand
chool before her marriage, and while
he had not made any phenomenal
uccess at the business, it was for the
eason, as she put it, that ice had
poiled her chances by marrying her
90 soon. Nevertheless, she was en-
husiastic in regard to the school,
he system she Mrnte and The hnsi- | ,