There are many special forms of ruling for cash books, with separate columns for entering certain classes of receipts and payments of a special nature. The ruling of the cash book should be made to meet the requirements of the business in which it is to be used. A simple form of ruling is shown. It will be noted that the left-hand page is used for the debit side, while the right-hand page is used for credits. This is the only account kept with cash. =16. Journal.= A Journal is a book in which separate transactions are entered in a manner to preserve the balance necessary in double entry--that is, showing the proper debit and credit for each transaction. The journal is used for making adjusting entries, and it was formerly the custom to copy into this book from the day book the particulars of every transaction. Records are now made in the journal directly, which makes it a book of original entry. The records in the journal are transferred or posted to the debit and credit sides of the accounts which they represent. The journal is frequently combined with the cash book, and is then called a _cash journal_. An ordinary form of journal ruling is shown in Article 11. =17. Sales Book.= A Sales Book is an auxiliary book in which is kept a record of all goods sold, showing name of purchaser, quantity and kind of articles, prices, and amounts. A sales book is a journal of sales. The amounts of individual sales are posted (transferred) to the debit side of the accounts of the purchasers. The footings of the sales book are carried forward until the end of the month, when the total amount is posted as one item to the credit side of the _merchandise_ account, completing the double entry. The merchandise account has been universally used in the past, all purchases being debited and all sales credited to this account. Certain other accounts (which will be explained later) are now recommended by leading accountants, to take the place of the merchandise account. Sales books are usually ruled to meet the special needs of each business, separate columns being provided for a record of special classes of sales, or sales of special kinds of goods. =18. Purchase Book.= A Purchase or Invoice Book is the opposite of the sales book, being used for a record of all purchases made. Like the sales book, the totals are carried forward to the end of the month, and posted as one item to the debit side of the _merchandise_ account. The amounts of the separate transactions are posted daily to the credit of the persons from whom the goods are purchased. [Illustration] The purchase book is a purchase journal, and the ruling is the same as that of other journals. =19. Ledger.= The Ledger is the principal book, in which particulars of every transaction of every nature are summarized. It is, in fact, a transcript of all other books of the business except those used solely for statistical purposes.