The increases of a given item are entered on one side, the de- creases onithe other and the balance( the excess of the total one side over the total of the other) is inserted near the last fi- gure on the side with the large amount.

• （帐户中）定项目的增加记入一边，减少记入另一边，节余（边总额超过另以边总额的数）插记在数额大的一边最后一个数字下面。