How to Make the Entries in Your Principal Books for the Payments Which Have to be Made by Draft or Through the Bank.

The foregoing should be sufficient to guide you for purchases, whether payment is made:

Wholly in cash,

Wholly through the bank,

Wholly by draft,

Wholly by goods,

Wholly on time,

Partly cash and partly through the bank,

Partly in cash and partly by draft, ⁹

Partly cash and partly goods,

Partly in cash and partly on time,

Partly through the bank and partly by draft,

Partly goods and partly through the bank,

Partly through the bank and partly on time,

Partly goods and partly by draft,

Through any other combination of the bank, cash, draft, and goods.