Cross Footing
What is Cross Footing?
Cross footing was a method of double checking, whereby you summarized column totals and arrived at a grand total.
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![cf1](https://seeaccountingnow.online/wp-content/uploads/2021/08/cf1.jpg)
How it Works
In the days of manual systems, businesses kept their financial records in a system of journals.
![cf2](https://seeaccountingnow.online/wp-content/uploads/2021/08/cf2.jpg)
Each journal was divided into columns.
![cf3](https://seeaccountingnow.online/wp-content/uploads/2021/08/cf3.jpg)
The columns showed details about each transaction.
![cf4](https://seeaccountingnow.online/wp-content/uploads/2021/08/cf4.jpg)
You updated the journals on a daily basis.
![cf5](https://seeaccountingnow.online/wp-content/uploads/2021/08/cf5.jpg)
As you went along, you found the total of each day’s transactions.
![cf6](https://seeaccountingnow.online/wp-content/uploads/2021/08/cf6.jpg)
At month end, you tallied each column.
![cf7](https://seeaccountingnow.online/wp-content/uploads/2021/08/cf7.jpg)
Once complete, you found the total of all columns.
![cf8](https://seeaccountingnow.online/wp-content/uploads/2021/08/cf8.jpg)
To double check your work, you tallied the daily totals.
![cf9](https://seeaccountingnow.online/wp-content/uploads/2021/08/cf9.jpg)
This process was known as cross footing.
![cf10](https://seeaccountingnow.online/wp-content/uploads/2021/08/cf10.jpg)
If the summarized totals equal the grand total, then it showed your work was correct.
![cf11](https://seeaccountingnow.online/wp-content/uploads/2021/08/cf11.jpg)
© R.J. Hickman 2020