At the right of these forms are columns for recording particulars of settlement. A column headed _Unpaid Vouchers_ will also be noted. On the last day of the month, when all items have been entered, the amounts of all unpaid vouchers are extended in this column, and the total is carried forward to the next month's sheet, where it is entered in the _vouchers payable_ column. When these vouchers are paid, particulars of payment are entered on the sheets containing the original record; as would have been done if they were paid in the month in which they were entered. The footings of all columns are carried forward to the end of the month, when the totals of all distribution columns, excepting sundries, are posted to the debit of the corresponding ledger accounts. The footing of the _vouchers payable_ column, less unpaid amount brought forward, must agree with the total footings of all distribution columns, since it represents the total of all vouchers registered. The net amount, that is, the footing of the _vouchers payable_ column, less the amount of unpaid vouchers brought forward, is posted to the credit of a vouchers payable account. On the credit side of the cash book, two columns headed _Vouchers Payable_ are provided for the entry of payments. One column is headed Discount and the other _Amount of Check_, the discount column being a memorandum only. At the end of the month the total of these columns is posted to the debit of the vouchers payable account, the controlling account of the voucher register. When the footing of _unpaid vouchers_ is brought forward at the end of the month, it should agree with the balance of the vouchers payable account. Another method of handling unpaid vouchers is to provide both _debit_ and _credit_ columns on the voucher register, headed _Suspense Accounts_, as shown in Fig. 13. All unpaid vouchers are carried to the credit column at the end of the month, and when paid the entry is made in the debit column. Footings of the suspense columns are carried forward in pencil, for, when all amounts on one sheet have been paid, those items need not be considered in obtaining the balance. One advantage claimed for this method is that it keeps the _vouchers payable_ column free of all but current items. Another feature of this form, Fig. 13, is the absence of a check number in the _payment_ column. In this case, a voucher check is used, which necessitates but one series of numbers. When bills are audited, the voucher checks are made out and numbered, but the dates are omitted until payment is made, when they are entered with other particulars under the head of _Payments_.