11. Account books are ruled with special forms which adapt them to bookkeeping records. The forms of ruling are many and varied to suit the requirements of different classes of business. Rulings for double entry bookkeeping do not differ materially from those used in single entry. For double entry, at least two amount columns must be provided—one for debits, and one for credits.
The most common form of ruling is known as journal ruling. A book with this ruling is also known as a journal ledger.
The words in parentheses explain the purpose of the different columns. The abbreviations Dr. (debit) and Cr. (credit) are sometimes written at the head of the amount column; but most bookkeepers omit them, as the position of the columns indicates their purpose.
DEMONSTRATION
To illustrate the manner of entering transactions in accounts, we show in the accompanying diagrams how the transactions used in the foregoing examples would appear in the proper accounts.
EXAMPLES FOR PRACTICE
1. On journal ruled paper, which can be procured at any stationer's, write up the account of John Doe as per example given in Articles 2 and 3.
2. Write up the account of John Doe, showing also the accounts necessary to complete the double entry, as per example in Article 11.