Cyclopedia of Commerce, Accountancy, Business Administration, v. 04 (of 10)

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. [Illustration] EXAMPLES FOR PRACTICE