The developmem of the control accounts is clearly brought out in 
the Classification of Accounts. In the case of expenses the control 
accounts in the inodel classification are the following: 
4100 Lxpenses of Headquarters—Administrative Department 
4200 i ge 2 — Traffic Department 
4300 i * ee — Industrial Department 
4400 “ “ — Publicity Department 
5100 Expenses of Standing Committees 
5200 Expenses of Special Committees 
These are all of the expense accounts in the case of the assumed 
chamber that would be required in the General Ledger. It will be 
desirable, however, to itemize the expenses in more or less detail. 
Accordingly, an Expense Ledger quite separate from the General 
Ledger should be maintained. A suitable form is shown in Figure 9. 
Postings to the Expense Ledger preferably are made at the time the 
Voucher is entered upon the Voucher Register and are made directly 
from the Voucher itself. 
The Expense Ledger form presented has proved of considerable 
value'in use through the fact that in most cases one sheet will suffice 
for all of the subsidiary accounts under one controlling account, or 
at least under one main subdivision of a controlling account. Hence, 
the figures on the Expense Ledger are in the proper arrangement for 
quick transfer to the Monthly Expense and Budget Statement, Figure 
15, made up for the information of the chamber’s executive officers. 
At the end of the month the various columns are totaled, a cross 
footing made to arrive at the amount of the total expense that should 
appear in the Control Account, and comparison made with the balance 
in the Control Account, as shown by the General Ledger. 
JOURNAL. 
The one remaining essential accounting record in constant use 
is the General Journal. This form and the general method of its 
employment is known to all double entry accountants and accordingly 
a form is not reproduced herein. In many commercial businesses a 
form known as a Journal Voucher has superseded the journal book. 
This Voucher in some respects is similar to the Invoice Voucher 
shown in Figure 5. Every journal entry is detailed on one of these 
forms and before entry in the general books is scrutinized and approved 
by an executive officer, as for example, the secretary of the chamber. 
27