40   34 
   due form into a Journal, and thence post (i) to the respective accounts in a Ledger, according to the double entry system. You shall then draw up a Trial balance (2), to ascertain the correctness of all entries and postings. ^^This task is to be done for our lesson of Tiiesday next, when I shall teach you how to strike balance (3) ; that is, how to draw up a Balance sheet (4); such being the sole means of ascertaining the true financial standing of a commercial house.
   We have done for to-day, good afternoon.
   P.  Same to you sir, thank you.
   (1) Il passaggio di un articolo dal Giornale al Mastro dicesi «Posting», quindi il verbo «to Post» usasi soltanto quando si tratta di passare un articolo a mastro
   (2) Trial balance  Letteralmente tradotto sarebbe « bilancio di prova » che dicesi invece « bilancio di verificazione » perchè inteso soltanto ad accertare la correttezza delle registrazioni.
   (3) To Strike balance significa «stendere il bilancio»
   (4) Balance sheet  È il « bilancio definitivo o bilancio economico ».
   /
   x Dialogue the Second
   Between an Apprentice (1) and a Senior Clerk (2)
   ARGUMENT Commercial letter-writing
   Clerk  How are you getting on with your task, Harry ?
   Apprentice  I have been taking down columns of figures (3) for the .last three hours and feel tired, almost giddy, I should say. Happily our office time is nearly over for to-day.
   C.  Yes, that's a wearisome job, I know, but it is also one of the few things you are as yet able to do in our line, and therefore you must bear patience; you will soon get acquainted with the routine of the house and be then employed in more satisfactory work.
   (1) Apprentice  Chi fa un noviziato in un ufficio pubblico o privato - Apprendista.
   (2) Senior clerk  Commesso anziano
   (3) Figures  Cifre.