unit record

— Sometimes, but not often, the posting medium is a bound sales book, a bound cash book, or bound journal of merchandise credits. In modern institutions Loose Leaf units are generally used, because they are easily handled and readily classified. Loose Leaf units for each transaction are more adaptable as posting mediums than bound book or continuous Loose Leaf records; they are more easily sorted, classified and arranged to suit the requirements of modern ledger posting. Unit records can be readily sorted alphabetically by customers' names, territorially, numerically, by salesman, by goods, by departments, or by branches, depending upon the nature of the business and the particular way the ledger accounts are classified. A total of items to be posted (predetermined total) to the Ledger is usually provided by the Auditing Department. With unit records it is easy to get such a predetermined total. This is further explained elsewhere under "Control."