ABSTRACT
It will interest many accountants to know that ink eradicators have been excluded from use in the War Department, Washington, by an order issued by the Chief Clerk, by direction of Secretary Alger. Accountants and business men generally have frowned upon ink eradicators for a long time past, being disposed to regard them as mischievous in their tendency and likely for the most part to be employed by those who have something to conceal. The conditions confronting auditors of the accounts of leading manufacturing and mercantile establishments at the present time vary among themselves almost to the same extent as the business concerns differ from each other. In mercantile establishments where monthly statements are regularly rendered to customers the Self-Proving Mercantile Ledger readily lends itself to the special requirements of the case. Each monthly space is divided into two principal parts, Debits and Credits.
