15. The operation of the voucher system in respect to the records in the register is demonstrated in the illustration, Fig. 16, the record showing how the following transactions are handled. Invoices listed have been audited for payment.

Fig. 16. Voucher Register Showing Entries

—Jan. 12th—
National Mercantile Co.
100 bbls. flour$4.25$425.00
Dated Jan. 9th
Terms 2/10, N/30
—Jan. 12th—
Western Grocer Co.
50 cases soap2.10105.00
Dated Jan. 8th
Terms 2/10, N/30
—Jan. 14th—
Morton Salt Co.
100 bbls. salt.8585.00
Dated Jan. 11th
Terms 1/10, N/30
—Jan. 15th—
Paid voucher No. 1 to
National Mercantile Co.
—Jan. 15th—
Paid voucher No. 2 to
Western Grocer Co.
—Jan. 16th—
Watson & Snow
60 bbls. vinegar, 3000 gals..14420.00
Dated Jan. 12th
Terms N/30
—Jan. 17th—
Jennings Coal Co.
3 tons coal6.5019.50
Dated Jan. 17th
Terms N/30
—Jan. 18th—
Paid pay roll
Wages of laborers 125.50
Office salaries37.50
—Jan. 19th—
Paid voucher No. 3 to
Morton Salt Co.

The illustration, Fig. 16, shows the complete record of these transactions in the voucher register. The total footings of all distribution columns agree with the total of vouchers payable column, proving the extensions to be correct. The combined totals of checks and discounts equal the total payment column. Unpaid vouchers are extended, and the total of this column added to the total payments equals the total of vouchers payable.

Fig. 17. Cash Disbursement Book

Our voucher register being in balance, footings are now posted. The total of vouchers payable column is posted to the credit of that account in the general or private ledger, and the footings of the distribution columns are posted to the debit of their respective accounts.