DETAILS. The principles of bookkeeping re main to-day practically as set forth by Luca Pacioli. In details, appliances, and forms, how ever, there have been many changes. of the important changes in the forms of books are of recent date and consist largely in the intro duction or extension of the use of special col umns. One or two ledger forms which are now in use may be mentioned in this connection. The centre-ruled ledger, as it is termed, has the credit amount column arranged alongside of the debit in the centre of the page. It is fol lowed by the folio column, the explanation and date columns, in the order named. The advan tages claimed for it are that, being brought close together, comparison of the two columns is made easier, the trial balance can be more readily taken, and in ruling the account no trouble arises because of the rolling of the page. The card system, which has become indispensable in so many lines of work, is also being introduced. Large numbers of firms are now using either the detachable or loose-leafed ledger, or have adopted the card ledger. The advantages claimed for these forms over the ordinary ledger are the saving in indexing, the removal of dead accounts, escape from the continual transfer of accounts which have become crowded, the elasticity which permits new accounts to be introduced indefinite ly, ease of classification, etc.
In no part of the actual practice of book keeping has there been a greater advance than in that which deals with the orders sent to the home office by the traveling salesman. Instead of sending these orders, as formerly, illegibly written on any scrap of paper that came to hand. and leaving it for the home office to make the proper entries in the regular sales-book, the sales-agent is now furnished with a book with perforated leaves properly ruled and correspond ing with a book kept in the office. In this book the agent enters his orders, giving prices, terms, etc., and making extensions and footings com plete. The leaves containing the orders are then torn out along the perforated line, sent to the home office, and there by a simple contrivanee bound into the book devoted to this particular agent. From this hook of original entry, posting is made directly to the ledger. The agent is thus made a part of the working force of the home office, and by the saving thus accomplished the office expenses have been decreased without loss of accuracy or efficiency, and with an actual inerease in business.