How to Fix Errors
The above example shows a few deliberate hand-written errors and what you can do to fix them – you can cross them out neatly and write above them, or *use white paper tape and write over them.
How Many Transactions Per Page
You can use one page a month, or if the entries are very few for each month, you can do two or three months on one page.
You just need to show a Closing Balance for the previous month, and an Opening Balance for the new month – this example shows what that looks like.
*Back in the day when everyone was doing manual bookkeeping, whiting out errors and writing over them was a big no-no.
This was to prevent the books being ''cooked'' by fraudulent bookkeepers.
For those of you who don't know what "cooked" means, it means the cashbook was adjusted for crooked, personal gain or just outright theft.
Whiting out errors and writing over them makes it very difficult for anyone to be 100% sure that you have processed the accounts in good order (such as auditors). This is also why it is important to have receipts, invoices and other source documents which prove the transactions are correct.