How Ledger Accounts Should be Carried Forward When They Are Full. The

Chapter

ABSTRACT

When an account has been filled and you cannot enter any more debit or credit items, you must immediately carry this account forward to a place behind all the others. Leave no space in the Ledger between this transferred account and the last of the other accounts. To do otherwise would indicate fraud in the book.

How Ledger Accounts Should be Carried Forward When They Are Full. The Place to Which the Remainder Should be Transferred, in Order to Avoid Fraud in the Ledger.

ABSTRACT