Fig. 22 a. Boston Bank Ledger
Fig. 22 b. Commercial Tabular Ledger
The special feature of Fig. 23 a. is two credit columns—one for cash and one for merchandise returns. This form is favored in certain lines of business where merchandise returns are frequent. A special column serves to separate returns of merchandise sent out on approval, which in some businesses is an important item.
Fig. 23 a. Ledger with Special Credit Columns
Fig. 23 b. is provided with two balance columns, for debit and credit balances. This form saves time in taking trial balances, as it is seen at a glance whether the balance is a debit or a credit.
Fig. 23 b. Balance Ledger
The feature of Fig. 23 c. is several credit columns to one debit column. This form is largely used where sales are made subject to periodical payments. It is well adapted for installment accounts, rent accounts, insurance accounts, and similar classes. The number of credit columns can be extended indefinitely to meet existing conditions.