Our voucher register being in balance, footings are now posted. The total of _vouchers payable_ column is posted to the credit of that account in the general or private ledger, and the footings of the distribution columns are posted to the debit of their respective accounts. Fig. 17 illustrates how the payments are recorded on the disbursement or credit side of the cash book. When the checks are written they are entered in the cash book, from which they are posted to the voucher register. Voucher numbers are entered when the amounts are posted. At the end of the month the columns are footed, and the totals of the discount and check columns are posted to the debit of vouchers payable. Footings of _discount_ and _total_ columns are posted to the credit of discount on purchases and bank accounts. The vouchers payable account in the ledger would now appear as follows: _Vouchers Payable_ Dr. Cr. Balance $777.00 $1,216.50 $439.50 We have already seen that the voucher register balances, and turning to that record, we find the footing of the unpaid vouchers column to be $439.50, which agrees with the balance of vouchers payable account. EXERCISE Prepare a form of voucher register providing for distribution to the following accounts: Merchandise, Purchases, In-Freight, Expense, Salaries, and Sundries. One of the chief requisites of the accountant is the ability to prepare suitable forms for accounting records. Care should be used in preparing this form to omit no detail that should be included in such a voucher register. When the register has been prepared, record the following transactions. --Feb. 12th-- Enter the following invoices #1 Jones & Laughlin For merchandise $164.20 Date 2/10, Terms 2/10, N/30. #2 Francis & Roberts For expense Date 2/12, Terms cash 27.50 --Feb. 13th-- #3 David Nelson & Sons For merchandise 239.80 Date 2/11, Terms 3/10, N/30 Paid Henry Meyer For salary 25.00 Check #1 --Feb. 14th-- Paid Jones & Laughlin by check #2, Voucher #1 less cash discount --Feb. 15th-- Paid Francis & Roberts by Check #3, Voucher #2 less cash discount --Feb. 16th-- Paid David Newman for rent 40.00 Check #4 --Feb. 17th-- Enter the following invoices #4 National Furniture Co. For office furniture 65.00 Date 2/16, Terms 2/10, N/30 #5 Watkins & Hollister For merchandise 84.00 Date 2/15, Terms 2/10, N/30 --Feb. 19th-- Paid David Gillette, Agt. For in-freight 9.62 Check #5 Foot all columns as for posting at end of the month. UNIT SYSTEM OF VOUCHER ACCOUNTING