Excerpt from Encyclopaedia of Accounting, Vol. 8 It should be observed that in the foregoing form the entries are the period's aggregates of the items affecting the individual debtors' accounts; in other words, the form is a summary of the postings to the Customers' Ledger. What is at the Cr. In the foregoing form, however, would be found debited in the personal accounts, and vice versa. That being so, the balance at the Or. Of the above Adjustment Account must e ual the sum of the Dr. Balances on the individual personal accounts; the edger is thus self-balan cin g. The same principles apply to the Creditors' or Bought Ledger. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.