How Entries Relating to Merchandise Should be Posted to the Debit and Credit in the Ledger.

You will be able to transfer easily from the Inventory to the Journal four items of your personal goods; silver, linen, featherbeds, and clothing. These items of Inventory are not taken from the Memorandum, for the reasons stated in Chapter 6. The entries to be made in the Journal, the debit and credit posting in the Ledger, and the referencing of the accounts in the Index, I will leave to your ingenuity.