In this chapter typical transactions will be given for each account appearing in the trial balance which was explained and exhibited in a previous chapter. These transactions are indicative rather than exhaustive; that is, there will be in practice many transactions which are not here illustrated. In each entry the account numbers appearing in the trial balance will be used so that ready reference may be made to the accounts as they appear in the trial balance and statements. When the terms "debit cash" and "credit cash" are used they should not be taken too literally, because while the effect of cash transactions is either a debit or credit to cash, the detail of accomplishment is rather involved. However, that matter is treated in another chapter where cash is explained in more detail. Similarly, when the term debit or credit "due to depositors" is used in a transaction it should be understood to include a debit or a credit also to a specific depositor's account on the depositors' ledger. This is accomplished in various ways in various banks, but we cannot treat all those variations here. In each of the illustrations it should be assumed that debit and credit tickets are written for the entries given. Here again in practice summarized figures would be put through wherever possible as a matter of economy, but that is method rather than principle. We are concerned here with principle.