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Of the amount jl has already been credited and charged, then, of course, only the remainder should now be entered. Errors in ac- counts and loss to the societies frequently result from an attempt to keep an account of the sales in a depositaiy, or by the agent, by entering and adding individual items. While thoro is no objection to entering items of sale, and while, in the case of agents, both traveling and local, it should be done, yet it will not answer to depend upon this to ascertain the ex...act amount, for occasionally a book may be sold and the seller forget to make an entry of it. The only cor- rect plan, therefore, as before stated, is to make every individual who receives books responsible for the whole amount, and require him to pay for all that he cannot show have been disposed of other- wise than by sale. It should be borne in mind that our system of book-keeping re- quires two entries, in different accounts, of all money received or books delivered. For instance : if a branch treasurer receives money from a local agent, he credits it to that agent and charges it to himself.
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