1. finance
2. bank
3. bank account

How
Keep Farm Accounts
to
A
book
practical
the
for
farmer
practical
By
H.
"" TV
7 ELL,
^^
of
art
Friend,thou
a
Man
art
now
STEINER
the last month
justentering
of another year.
and of prudentCare, belike thou wilt now
of Business,
If
settlethy
whether thou hast gainedor lostin the Year past, and how
satisfy
thyself
either,the better to regulate
Expenses.**
thy future Industryor thy common
Accounts,
much
my
thou
L.
to
POOR
Toledo, Ohio
STEINER
"
Publishers
1905
CO.
RICHARD
S
ALMANACK
Copyright
1905
By
H.
L.
STEINER
This
book
is
dedicated
to
the
"master-wheel"
every-day
farmer"
of
the
prosperity
PREFACE
deal
GREAT
r\
of
for
accounts
farm
average
detail, and
and
actual
work
for
him
had
no
opportunity
fundamental
No
to
experienced
a
All
in
It is
extent
necessary
on
keep
If this book
the
many
some
will
system
a
simply
principles
farms
simple
help
you,
and
set
a
the
to
of record
on
of books,
object
with
and
all.
but
is
credit
The
what
only
will have
been
of
general
their
in
stockman
really
trouble
no
the
necessary
vary
will
which
be
will
individual.
to
be
do
it
correctly only
understood.
question ought
form
knows
of
thought
suit his wants,
and
it is
have
who
routine
and
each
and
application
fruit-grower or
accounts
specific
cover.
fruit farms
or
and
govern
many
man
every-day
of
debit
because
the
when
useful
its
show
to
principles
matter
of
to
useless
which
the
the
on
of
practical farmer,
unchangeable
farm
every
on
is
the
conditions
cover
system
it's ow^ner's
expenses"
elementary
sight from
are
possible
relieved
one
therefore
to
simple
a
consideration, nothing
the
dairyman,
farmer,
arranging
certain
requires that
accounts
fully understand
in
for
stock, dairy
for
the
into
is introduced
given
the
Bookkeeping
shall I
farm
written.
kept
year"
earnings and
Taking
published
been
principles of
application.
to
its
of
something
the
of
study bookkeeping,
to
special sets
the
is
day
principlesof accounting
farming.
because
the
on
the need
Farmstead"
liabilities.
been
illustration
The
vary
it has
about
nothing
needs
has
this book
the
every
been
yet
said about
still show
assets
has
been
has
is the
fulfilled.
most
not
It is
to
be,
practical?
INDEX
Account
Definition
"
Accounts
of
21
of
Arrangement
"
30
The
Household
5
The
Poultry
6
Personal
24
"
Real
22
Representative
Usefulness
Rules
At
Debit
for
End
the
for
Rules
At
of
End
the
Advertising
Annual
Buy
Goods
204
to
205
Sell
Produce
197
Credit
and
198
Cash
86
and
(Illustrated)
of
Example
"
Account
of
"
224
Plates
8
Account
Example
"
Plates
of
and
24
51 .52,
95,
Uses
for
211
for
Debit
End
the
of
Illustration
the
Year
of
Numbering
88
Write
to
and
Same
230.
Form
96
of
245
97-
Rules
the
for
End
Illustration
Debit
of
loi
136
Account
Payable
89
231
96
Why
Payable
At
and
Cancelled
"
213
214
Plates
How
to
211
of
Checks
When
Bills
Credit
and
"
Bills
215
95
Account
Rules
Bills
25
66
95
of
Note
9
30
Cash
Reasons
Bank
and
Accounts
Banking
Bank
87
73
Cash
August
the
Balancing
At
202
203
Plates
"
Arrangement
Bank
to
Year
the
209
210
We
Whom
of
Statement
April
to
of
Illustration
We
Year
the
Debit
Whom
Credit
and
Persons
with
Accounts
i
From
Persons
with
Accounts
23
of
and
the
Credit
I37
to
64
and
Year
139
140
Plates
of
Receivable
65
^^
9
Bills Receivable
Rules
Account
for Debit
the End
At
143
Credit
and
144
to
66
and
of the Year
150
Illuslration of
Plates
Bookkeeping Definition of
Books
of OriginalEntry
of
17
Record
3
Bran
99
Building and Improvements
Building and Improvement
Rules
Debit
for
the End
At
Business
Cash
and
Filing
"
Remarks
74
Account
129
Credit
of the Year
Paper
CapitalStock
130
226
Equivalent on
to
the Farm
of the Year
Balance
51,
On
Checks
to
of
the end
hand
the month
58
of the month
51
When
credited
42
When
debited
42
When
over
52
When
short
52
As
"
receipts
How
to
H|dw
to
230
indorse
235
write
230,
and
of
why
you
receive
not
one
232
226.
endorsed
Classification of Accounts
Closingthe Ledger
Clover
End
of the Year
104
100
Paper
"
Forms
Cost of Production
Corn
Rule to find Contents
"
Rule
for Measuring
of
228
to
Debit
Laws
when
on
247
Cob
246
248
of
25
The
19
of
Laws
December
Cash Account
25
"
Depreciation
"
Of
Of
Example
Buildings
"
of
Plates 40
and
41
129
36
Implements
Destroying Notes
Discount
245
4
of Cribs
Shrinkage
"
227
30
at the
Seed
Commercial
Book,
231
96
236
discrepancies exist
When
When
Day
55
43
the first of
Nnmbering of same
Stopping payment
Credit
42
66
42
hand
On
53
for
Ruling
"
30
105^
Posting of
Rules
237
117
20,
Definition of
to
134
135
8
of
Its
"
to
,
on
Account
The
Book,
At the End
How
Cash
6"]
13
"
Books
149
141
Account
191
Discounting Notes that have Endorsers
Discrepanciesin Notes, Checks or Drafts
Double
Entry Bookkeeping
10
228
232
15
Drafts
Time
"
or
Siglit
Buying
discrepanciesexist
When
When
When
Due
Bill
End
of
you
Form
"
Errors
receive
the
of
242
Year
105,
104,
Farm
of
Essential
Books
Help Employed
Expense Account
Rules
Credit
of
162
to
164
165
Plates
70
and
71
2
Account
for Debit
the End
At
161
and
Essentials of
"
Farmstead, The,
Rules
50, 69
of the Year
Illustration
Accounts
16
Farm
the
on
for Debit
the End
At
2
Record
of
117
and
118
Credit
to
of tbe Year
Illustration
At
for
Debit
End
the
181
Plates
of
29
28
of
of
2^
Insurance
Account
Rules
Plates 48 and
Credit
and
167
Business
Entry
of
to
of the Year
Plates
72
and
When
Books
Opened
are
44
the Year
it
Freight
84
67
Lost in Transit
Gestation Table
"
Exact
250
Rule
for
findingtons
Rule
to
find contents
Rule
for
for
251
in windrow
of
252
253
mow
of stacks
findingcontents
findingtons in
for finding amout
Rule
249
of
measurement
Rule
bins
of
of
Shrinkage
Hay
262
findingcontents
^Rule for
"
254, 256, 257
load
of
255
hay
or
other
products sold by
the
258
ton
Hogs
70
When
How
73
80
8
Papers
to Make
169
170
Illustration of
Fertilizers
Filingo^
49
166
for Debit
the End
At
Example of
"
32
196
The
Account,
Grain
99
Index
February Cash
First
78 and
26
Size of
Farmer's
Mutual
First
to
63
117
180
Ledger, The
Ruling
Feed
178
of the Year
Illustration
Farm
Credit
and
120
117
Plates 62 and
of
Help Account, The
Rules
220
57
Accounts
Extra
Farm
226, 227
in Trial Balance
Essentials
Farm
232
endorsed
not
one
142
229
to
"
taken
Arrange
Balance
Close
the
the
for
or
personal
91
use
ClassifyAccounts
Cash
Ledger
in the Farm
Ledger.
..
30
Account
at
the
End
of
11
Year
220
to
32
51,
52
225
to
How
to
"
Enter
Enter
order
an
Find
received
order
an
amount
you
Farm
for
Products
48, 49
for seed
send
59
of
Hay
in Load
255
Hay
Hay
in Windrow
252
in Mow
Find
amount
of
Find
amount
of
Find
amount
of
Find
percentage
Find
value
Find
interest at any
check
a
of Loss
Products
of
253
in Stacks
Hay
Gain
or
225
sold by the
rate
256, 257
254,
for
258
ton
261
time
any
Indorse
Make
claim
Make
a
R.
R.
to
Co., for
235
67
lost in transit
shipment
check
Open
and
Close
the
Open
and
Close
the Farmstead
Open
and
Close
the
Farm
the
Close
Expense
Feed
Htelp
and
and
Close
the Interest
Open
and
Close
the Labor
Open
and
Close
the
Production
Open
Open
and
Close
the
Proprietor'sAccount
and
Close
the
Taxes
Close
the
Close
and
140
150
129
161
to
135
to
165
117
to
120
177
to
181
166
to
170
171
186
to
176
to
190
182
to
185
155
to
160
106
to
116
to
195
Account
Account
Account
and
Insurance
with
Account
an
to
Account
Implement
Account
193
other
Property
than
Farmstead
and
Open
Open
buy
Locate
Accounts
Close
Accounts
with
Persons
to
whom
you
Measure
Grain
Measure
Wood
Post
Cash
a
to
to
57
in
247
Bins
249
259
Book
of
a
to
53
check
inventory
7, 34
Balance
Trial
Husking
5
Shredding
Depreciation
Implements
Repairs on
When
bought
and
"
Implement
At
9"
3^
of
68
63, 69
Account
Rules
the
of
55
236
to36
56
68
Accounts
Household
210
Crib
in
Shoeing
Horse
203
you
204
Stop payment
Take
whom
in the Trial Balance
Corn
an
from
goods
Measure
Take
with
Persons
128
to
sell
197
errors
the
the
121
Close
Produce
and
214
to
143
Account
Account
Open
95,
136
Account
Open
Open
46
47
42
Capital Account
or
to
37
Account
and
Open
231
230,
Open or Beg-in a Farm
Ledger
Account
Open
or
Begin a Cash
Bank
Account
with
Open an
Oipen and Close the Bills Payable Account
Account
Open and Close the Bills Receivable
and
Close
the
Open
Improvement
Building and
17^
Debit
End
Illustration
of
and
Credit
the
Year
172
to
74
and
175
176
Plates
of
Index
75
29
12
196
Insurance
260, 261
Tables
Interest
Interest
The
Account,
At
End
the
186
Debit
for
Rules
Illustration
222
7
36
of
Cash
Account
Form
83
34
35,
Valuation
"
and
of
"
January
82
189
190
Plates
of
Denfinition
Inventory
of
Examples
Importance of
Joint Note
187
to
Year
the
of
Credit
and
Example
"
Plates
of
and
44
of
45
244
Journal, The
Ju'lyCash
19
Account
Example
Example
"
June Cash Account
Keeping Separate
Accounts
With
field
"
each
of
Plates
20
and
21
of
Plates
16
and
17
with
product
each
4
4
62, 69
Labor
182
Account
Labor
Rules
At
Debit
for
End
the
of
Illustration
183, 184
185
Credit
and
Year
the
Plates
of
and
80
Land
loi
.
Laws
Debit
of
Credit
and
25
18
The
Ledger,
.
Index
for
29
of
28
Ruling
Size
To
of
27,
close at the End
of Year
221,
Statement
Linseed
Live
of
Z7^
Records
"
On
Errors
Loss
Gain
Rules
the
at
Locating
in
157
155
year
of Birth
Dates
and
Trial
a
34
year
31
Balance.
.
.
57
216
,
Account
Debit
for
Illustration
Shipments
Lost
"
and
Credit
Plates
of
How
to
217, 218
90 and 91
6"]
Collect
Lumber
103
March
Cash
Mating
May
Date
Measures
of Birth
Weights
Measurement
of
Of
Grain
Of
Hay
Of
Wood
Hired
by
of Live
Example
Account,
and
of
Example
Account.
and
Cash
"
39
31
beginning of
during the year
hand
Bought
Sold
during the
Record
of Mating
and
224
78
Meal
Stock
32
104
Liabilities
Men
81
89
Lambs
"
Tables
Plates
52
Plates
12
and
Stock
of
31
and
of
246
Corn
53
to
249,
251
to
13
263
248
250
257
259
the
Year
Middlings
13
62.
104,
60,
166.
105
168
Taken
Money
Money
Personal
for
Orders
Use
6
76 83
Express
"
49
Post-Office
49
Mortgages
loi
97,
Nails
78
Net
Gain
Net
Worth
Notes
Loss
or
Find
224
of
How
Debited
When
Given
When
Paid
Partial
When
Renewed
When
Discounted
When
DiscrepanciesExist
When
Endorsed
Have
Payments
141
228
Been
Made
151
152
153,
Over
237
of
Plates
Oats
'7C
Cash
Opening
Entries
When
for Farm
Books
36 and 37
167, 168
to
and
32
Begun
Enter
4?
48,
49
17
107,
.
Gain, To
or
33
to
44
of
Books
Partnership
Percentage of Loss
Plates
of
Are
How
Products,
Original Entry, The
Personal
Example
Account,
192
232
You
to
Account, Example
October
245
228
136
136, 234
When
Cash
224
154
by Mortgage
Protest
Waiving
.
to
Credited
and
Secured
Paid, When
November
238
233,
Endorsers
Having
Orders
223,
40,
Forms
"
To
"
Find
108
225
Accounts
24
Posting
53, 54
Order
of
55
87
Potatoes
Taken
for Personal
Poultry
Accounts
Present
Worth
88
Use
6
116
Definitions
Principlesand
of Accounts
12
to
Accounts
Private
Production
Account
Rules
155
the End
At
of the
When
Taken
Sold
When
given
for
the
end
Illustration
Railroads
Claims
"
Real
Accounts
Real
Estate
Receipts
"
and
197
help
to
Forms
account
on
179
of
243
104,
Debit
of
Credit
and
the
69
88
Use
Personal
159
160
155
106
to
108
109
to
115
60
and
116
Year
Plates
of
61
67
Against
22
Accounts
Rules
At
68
Time
on
"
to
Sold
^When
"
for
Promissory Notes
Proprietor'sAccount
At
Plates
of
Farm
When
Rules
156
Credit
Year
of the
Illustration
Products
and
Debit
for
25
108
for
the
Forms
121
Debit
end
of
and
the
Credit
122
to
127
128
Year
of
239,
14
241
Receipt
To
"
For
in
Ink
Red
of
239
account
on
240
account
payment
Live Stock
of
Record
apply
full
In
241
note
on
31
10
Ledger
the
126
Rent
68
of
Implements
Representative Accounts
Repairs
23
Resources
Statement
"
Debit
Rules
of
Rules
Useful
Of
of
Z7Farm
Taking- the
246
Inventory
to
259
Book
43
28
Products
48
Ledger
Farm
of
3^
47
Credit
and
When
Cash
of
Ruling
Sales
224
221,
Resources
60
Salt
Scales
74
,
59, 81
Buying
Entry of When
Cash
Account
Example
September
Transit
in
Lost
Shipments
Shoeing
Shredding Fodder
Single Entry Bookkeeping
Sight Drafts
Seed
"
Size
of
Plates
of
"
and
26
of
2'j
68
90
14
142
25, 32
Resources
Liabilities
and
37
64
Services
Stallion
85
67
Ledger
Statement
.
Stationery
61
Stock
31
Register
69
Labor
Sundry
Tables
of
Taxes
and
Weights
Account
Insurance
Rules
End
the
At
Debit
for
the
193
Credit
and
of
Illustration
263
Measures
and
194
Year
195
Plates
of
84
and
Threshing
yy
Tile
102
Time
Drafts
Timothy
To
85
142
85
Seed
find
what
you
Transactions
that
Transferringan
Trial
have
occur
made
or
when
you
Account
to
a
lost
new
223
are
not
page
or
new
9
Ledger
140
Balance
To
of
Usefulness
Tear"
and
Weights
What
and
You
on
Notes
on
56, 65
in
errors
Accounts
Protest
Waiving
"Wear
54.
locate
of
57
the
you
Farm
i
discount
that
have
228
endorsers
36
263
Implements
Measures
Before
Know
Must
You
Begin
or
Open
Your
Books
40
Wheat
79
Shrinkage
When
Wood
225
home
at
a
to
Ought
"
of
the
'Measurement
Wool"
When
Yearly
Statement
250
Farmer
Open
his
Ledger
ii
of
259
Sold
68, 158
223,
15
224
'^
I
would
busy
impose
not
on
elaborate
of
of
set
the
farmer
keeping
a
but
hooks,
of
form
simple
some
an
accounts
vnll
aid
be
great
in
successful
."
farming
a
James
Wilson,
Secretary
of
Agriculture.
FOREWORD
1.
The
farmer
looks
other
and
till
detail
under
not
American
result
the
that
is
the
that
best
2.
in
mind.
ing
be
must
be
familiar
they
it
but
record
the
not
and
is
so
the
following
from
OF
the
In
often
on
free
BOOKS
used.
are
the
economy
the
better,
pages
business,
he
of
farm.
hence,
makes
the
with
his
stead's
farm-
the
farm!,
is:
farmer
practical
first
"What
ACCOUNTS."
which
is
EECORD."
books
of
great
mercantile
Here,
the
use
record
the
to
that
farm
to
kept
bookkeej)-
any
accounts
at
one
all
detail
one
books
niany
book.
and
and
merce
com-
in
which
tions,
organiza-
industrial
and
have
modern
business
the
described
but
of
uses
suit
less
method
of
all
apparent
The
time
be
always
That
farm
conditions.
farm
of
and
saying,
detail
In
ought
simplicity.
without
goes
that
he
consideration,
on
FARM
and
accuracy
every-day
dem^and
although
attempted
ever
the
essentials
actual
THE
conditions
the
his
fore,
There-
accounts."
my
two
accurate
with
3.
are
of
OF
are
simple
later
writing
to
that,
in
bookkeeping
mind
ESSENTIALS
These
should
keep
there
of
labor,
for
if
seldom,
of
the
to
to
THE
accounting
value
comes
way
is
think
invested
it
days
expenses.
the
Admitting
question
record
and
earnings
of
busy
labor.
physical
must
the
aversion
we
dollars
accounting
a
when
point
view-
besides
the
during
natural
urally
nat-
sun,
different
a
For
help
active
farmer
of
from'
of
do
surprise
blazing
a
themselves.
the
has
who
billions
leaves
usually
the
the
twenty
over
he
all
of
matter
for
scarcity
harvest,
under
day
accounts
business
and
to
a
which
has
in
common
it's
of
keeping
men
seedtime
all
works
rush-of-work
hours,
from
the
upon
than
long
who
fewer
of
record
books
illustrated
of
in
It's
a
But
the
difference
and
the
details
the
Farm
much
common
little
or
evenings
and
then
are
later
buildings
kinds
or
whole
hogs,
their
is
are
can't
be
accurately
a
near
lines
if he
will
production
his cattle
fine
have
of
in
cares
is necessary
as
so
down
in
actual
died
farm
"a
to
figures.
The
is of the
know,
figuring
net
practice
bornin;"
products
that
but
depends
22
cost
him.
the
And
importance.
of
his
draw
keep
to
the
acre
an
don't
that
on
and
pencil,
growing
resolve
remiember,
much
rotation
from
Therefore,
your
so
cost-
fertilitythat
results
take
can
the
their
market,
every
farm
most
a
must
the
on
son,
reaas
manufacturer
the
be
farm
accurate
nearly
the
this
field,with
that
up
to
sheep
or
In
keep
to
the
products
farmer?
whole, eventually,
what
or
the
to
his
fields,
would
For
each
The
factory.
who
during
full
with
is true
there
one
accounts
accounts
counting
ac-
point
continue.
with
though
alit is
either
so
the
ten,
put
and
and
farm
with
hands
It
this
average
to
etc.
necessary
set
practical farmer,
of corn,
the
crops
his
of
and
the
purposes,
On
the
account
the
make
all-important
so
as
as
in
days,
departmental
or
account
their
an
cattle,
to
cost
on
out
it
keep
and
busiest
and
farm.
have
treat
open
their
it costs
farmstead
come
to
of
troublesome
too
necessity
a
certain
there
the
than
sheep,
what
is it
times
should
farmers
accounting
but
nine
thought
rather
"
would
come
manufacturer,
intents
accurate
an
stock
that,
and
most
know
of
season,
neglected
keep
to
attempt
days
busy
of your
of the
all
but
They
live-stock, implements
average
opinion,
detail.
Notwithstanding
practice
the
on
lest
do.
to
of
to
be
is slack
work
account
Think
least
factory
of
simple
"plant"
a
the
difference
a
to
a
practical
is
much.
the
will
beware
when
when
a
complement
whether
questionable
be
is
too
him
into
goes
It
unimportant
PRODUCTION."
likened
farm
the
begin
the
OP
its full
be
can
to
have
COST
with
farmstead
busy
better
you
of
full
neglected
attempt
to
THE
be
to
let
business
his
himself.
enthusiasm,
of
too
not
sure
in which
4.
crops
be
tide
farmer
alike.
books
that
matter
However,
decide.
flood
The
the
their
individual,
the
shown.
on
keep
men
from
depend
may
long,
ACCOUNTS.
two
no
be
to
in the
than
those
would
comes
It is much
on.
may
if any,
he
almost
accurately
not
that
will
as
begun
his books
saying
necessary
Ledger
FARM
KEEP
TO
HOJV
the
counts
ac-
cost
elements
of
which
over
would
if you
have
it.
attempt
of
with
account
would
raise,
deal
who
but
accounts,
that
varies
living
with
w^hich
The
Breeder's
referred
to
to
as
a
It is still in the
of
man
is
learning
the
you
tell
to
the
the
less
herein
Much
satisfaction
set
more
of
with
detail, and
Far
whatever.
a
one
whole
is
than
90
(Plates
to
then
and
at
to
begin
the
farm.
and
the
and
to
and
face,"
w^hich
it is
"The
the
sults.
re-
the
impossible
learn
I
more
keep
detail
impossible
and
to
of the
an
of
23
all
be
to
attemp
year
find
with
departmental
requires
all
be
will
account
but
but
the
general
expense
account
in
Gain
will
91)
the
up
and
benefit
real
end
make
that
simple
a
b\i.rdensome
one
it to
the
is needed.
in
found
be
the
of
value
no
farmstead
accounting.
little time.
very,
the
showing
account
Loss
kept, than
the
better
go
by
perfectly reasonable,
impractical
average
which
accurately
accounts
authority,
during
pork?
"Production"
a
shown
illustration
little
a
ment
single experiof
minimum,
of
tion
voca-
gives opposite
years,
a
other
know."
items
as
as
pound
a
purposes,
the
farmstead
the
|225,000
of
corn
I don't
practical
sales
gross
in
I know
mpre
For
of
cost
fifteen
after
expended
conditions
science.
that
a
"about
to
similar
that
No
dictum
all the
with
in
ing''
"Feed-
exact
an
of
ditions
con-
frequently
aphorism
result
the
commanded
under
know
has
Government
down
laid
experiment
Do
As
thing.
of feeders
army
the
illustrates
on
on
been
experimentaion.
of
state
thoroughly
formulas
great
next
very
empirical
cost
Recently
work
being
from
it is far
but
dangerous
a
find
we
and
science
he
individuality
depend
has
"Feeding
it:
such
keep
exact
rules.
standard
cost
ers
Manufactur-
an
and
a
ferent
dif-
the
to
a
of live-stock
possess
fast
to
the
exact
easily keep
and
of
concerning
say
more
hard
in
grow
task.
feeder,
not
producing
the
kinds
many
then
attempt
can
the
author
the
to
useful
things
with
of
it costs
impossible
an
growing
admit
not
of
would
things
season,
Gazette,
this
had
but
cost
different
the
dead
and
the
do
and
it all
with
the
so
best
and
now
however
who
are
altogether
every
what
Now,
crop,
find
only
and
stockman
each
will
seen
details
the
it is
regarding
grasses.
or
that
that
have
mutton,
or
farmer
the
be,
an
beef
ACCOUNTS.
and
accurate,
articles
and
grains
may
them
press,
pork,
FARM
control,
no
It is true, you
agricultural
pound
have
you
KEEP
TO
HOIV
very
The
other
The
few
as
on
the
5.
Household
merchant
household
that
but
have
been
all
as
this
record
you
will
and
wages
to.
for
him
produce
a
farm
figured
farm,
with
owes
all money
the
this
end
for whatever
wages
large enough
which
family
and
ledger.
do, your
in every
keep
If you
to
fully
the
along
detail
this, the
bookkeeping
will
of
same
be
charge
all expenses
and
all
"
charge
household
as
much
way.
24
for
to
accounts
any
more
other
yourself
hold
house-
or
"Labor"
making
your
eries,
grocto
that
you
"Personal"
out
business
simple
your
necessaries
decide
your
have
with
the
this
clothing,
other
you
for
personal
to
you
charge
you've earned,
Whatever
with
for
too.
stead's
farm-
the
never
may
account
an
should
think
relaxation
of
of
plot
And
and
earnings
the
enable
farm,
You
begin
to
worth
yourself
part
a
the
year.
you
meet
is entitled.
get
do
year
you
are
for
sum,
for
small
the
member
re-
pasture
labor
plan
account
its
the
best
"
management.
"Personal"
education,
can
going
amount
family
your
of
and
of
little
a
certain
a
on
his
use
with
each
from
take
account
church,
a
open
the
and
buildings
labor
are
agreed
is the
this
of
accounts,
for
figure
Do
books
your
about
year
ferent
dif-
the
price.
household
the
You
pasture
and
if you
you
At
use.
amount
something
but
should
you
the
patch.
your
you
this
on
by
charged
with
into
think
or
accounts
market
creep
If you
These, together
from
to
man
the
it goes,
as
was
credited
at
"Garden"
And
garden.
profit
a
detail
to
plus
and
time
to
you.
hire
truck
or
equipment.
your
As
live-stock, implements
The
the
to
addition
in
his
use
you
garden
for
ground
of
Account"
expenses
time
far
as
farm
farmstead's
Elaborate
ledger.
"Garden
more
any
be
when
pay
you
other
true
Very
farm
the
from
allow
him
a
which
and
want
that
cow
the
used
will
not
allow
in
in
nor
than
you
place
seed
labor,
do
included.
shown
vegetables
not
be
include
the
on
the
to
his
of
doing,
that
argue,
related
closely
so
must
they
no
Some
books
so
be
banker,
a
the
for
reason
yours?
are
in
them
much
should
they
known
ever
you
include
as
in
you
expenses
earnings
have
he, with
books
Have
to
why
the
about
Now,
reasons
any
ledger?
Couldn't
they
there
manufacturer
in his
the
for
farm
the
or
business?
them
Are
Accounts.
in
ACCOUNTS.
A(XOUNTS."
HOUSEHOLD
THE
included
FARM
KEEP
TO
HOW
and
of
man
the
and
count
ac-
farm
would
satisfactory
that
ery
will
have
bad
has
do
depends
good
good
as
altogether
the
are
taking
for
implements,
about
the
and
may
the
correct
and
and
have
to
with
case
to
or
the
it
cancelled
and
notes
courts"
and
date, and
take
the
of
one
hold
of your
farm
your
20
40
to
cancelled
checks,
for
future
the
business
of
white.
Don't
de
feed
the
to
contracts
ledger right
some
come
sea"
accounts
understandingly
and
business
affairs
temporal
settle
and
and
transfer
A
from
at
of
cost
receipts,
your
devil
would
you
blue
the
ness
busi-
all letters,
verbal
it must
thing
every-
original
the
and
as
for
instantly.
black
Keep
comes,
"between
be
not
die.
may
you
practiced
pertain
"for
contracts
inevitable
if the
will
family
verbal
or
memory
in
know
to
place
keeping
that
things
handling
Lading,
worth
everything
Put
is
find
of
paper
file all papers
to
farmstead.
on
all other
"a
reference,
Bills
you
stationers,
any
instant
(freight receipts)
Begin
pend
for
are
you
different
the
many
when
all feed
for
at
bought
filed
be
this
when
the
How
rule
file and
letter
for
of
Let
your
If
And
one
cases?
be
price paid
be
some
such
place"
your
can
can
bills
expense
your
in
turn
index
In
cents.
in
^^
prices paid
forgotten.
correspondence.
implement
any
been
cost
everything
paper
only
have
for
it
see
for
PAPERS."
of the
or
You
3'OU
thrive
drive.
or
BUSINESS
harness
farm
at
get
the
would
old
the
newer.
master,"
himself
some
that
the
than
of the
hold
OF
inventory,
your
happens
by the Plough
either
FILING
work
"eye
'//"? w/io
ACCOUNTS.
often
It
better
or
Must
THE
FARM
care.
on
'
8.
KEEP
TO
HOW
deep
tingencies.
con-
to
up
day,
your
but
can
conduct
litigation or
without
expense.
9.
WHEN
book
upon
AT
HOME?""
which
a
transaction
evidence
in
produced
keep
month,
as
a
pages
owner,
for
or
whoever
are
As
of
to
enter
As
the
the
year,
enough
to
necessary
may
take
care
26
are
month's
each
space
enter
of the
paragraph
6 the
is the
to
this
For
transactions
transactions
for
pages
recorded
litigation.
all
in
explained
is first
cases
four
which
transactions
the
Ledger.
by leaving
forty-eight
in
practice
business
good
you
NOT
I'M
OCCUR
THAT
TRANSACTIONS
ABOUT
"WHAT
in
not
during
books.
book
one
any
many
Account,
be
the
be
it is
reason
the
Cash
will
one
left
for
absence
If pages
one
or
all
of
nine
HOW
and
ten
putting
John
Jones
2640
that
and
On
and
month
time
or
10.
RED
kept
ancient
its
But
journalized.
these
up
than
more
the
end
(See item
the
as
side, the
on
the
Cash
the
an
you
ink
red
account
agree
that
entries
the
to
balance
to
show
will
at
the
made
end
you
will
of the
bring
side
an
and
every
carry
down
of
is not
accounts
or
the
carry
changed,
has
account
27
carry
been
f425.00
to
hand.
Being
|425.00
"Balance
agree
to
see
enter,
or
just
time
we
it
make
to
as
opposite
item
eg
is
what
balance
forward
see
because
close
an
forward
all
red
black
red
ink
balanced,
ink.
that
close
or
or
in
the
will
its balance
forward
Ledger
on
you
affect
never
year
to
as
monthly.
or
balance,
to
lustrati
il-
the
place.
Compare
will
jon
the
were
two
or
debit
ink.
occurs
Ledger
balance,
Ledger
such
this
the
there
opposite
that
12
daily, weekly
to
turn
now
of the
that
whether
the
in black
in
it and
use
tries
en-
keepers
book-
chapter
account
ink,
on
and
many
amounts
really
we
can
(plate 9). Footing
the
red
closed,
plate
note
in
this,
da
you
it
course,
and
of
out
$425.00
close
to
side,
item
also
be
not
have
hand
when
proper
whether
of
word
A
is,we
write
on
it.
side
credit
on
to
debit
have
the
the
to
transactions
cash
the
we
entries
pened
hap-
Jones,
turn
to
that
to
April
and
will
it
rulings
them,
for
is ruled
Account,
If you
will
find
we
account
You
meant.
absence
Account
ink
continue
of
wishing
the
red
all
Account
we
of
with
use
mean
and
When
9 with
plate
and
"John
Books,
when
side, that
on
amount
Cash
the
on
worth
month
naturally
relegated
makes
Cash
month
eg.)"
whatever
be, according
bookkeepers
black,
write
we
for
can
be
entries
credit
the
of the
balance
soon
in
your
use
they
should
the
to
entries
the
in
would
it
the
accounting
ink
turn
charge
LEDGER."
as
herein
red
First
THE
most
given
in
eleven:
set
home
at
page
be
events
not
it should
without
use
of
history
what
IN
accounts
claim
write
all
will
were
on
you
twelve
transaction.
INK
balance
to
April,
return,
as
accurately
as
if you
page
entry,
and
include
to
those
hay,
if in
your
this
day
of
write,
eleven
method
memoranda
finding
cash
a
was
load
ACCOUNTS.
ought
this
By
a
lbs."
and
books
April cash,
which
the
to
be
to
be
got
turn
Hay
the
for
record.
on
would
KEEP
memoranda
for
aside
for
used
are
FARM
TO
count,
ac-
ink
Hence,
simply
carried
ing
serv-
for-
HO
ward
in
closed
or
TO
IV
as
FARM
KEEP
agreed
have
we
ACCOUNTS.
do
to
indicated
as
the
entry
credit
Fox
by
red.
If
with
refer
you
his
black
ink
all
Therefore,
forward
HIS
ink
SHALL
LEDGER?
is
It
by
them
For
less
year,
be
must
the
stock
the
decide
for
and
active
barely
crops
himself
farm
first
produce
and
and
spring
the
far
is
of
management
time
of
best.
at
in
date
Any
begun.
what
than
putting
the
best
w^U
year
understood
is
of
the
the
select
do,
suits
barley
his
of
the
with
them
of
time
other
the
time
a
half
of
and
the
on
minimum?
their
most
oats,
closed.
but
northern
any
ness
busi-
the
are
to
at
finds
April
or
hand
on
labor
in
it
selected,
are
generally
turers
manufac-
books
the
isn't
OPEN
OR
records
usually
products
March
ink,
and
time
ried
car-
or
and
the
as
the
1st
other
of
black
year,
it
farmers
among
States
a
consideredwhether
and
in
merchants
as
(See
down
BEGIN
once
time
the
at
brought
among
year,
closed.
are
Gl.)
FARMER
January
live-stock
instance,
United
the
pursuits,
this
wlien
is
concerned,
commercial
farm,
of
books
Ledger
least
at
to
agree
either
the
customary
books
first
the
that
are
In
their
close
the
are
THE
"
to
entries
of
we
Plate
on
opposite
see
time
the
at
red
WHEN
will
you
|12,703.G0
of
the
to
11.
60
Worth"
"Present
in
entry
Plate
to
and
farmer
location,
the
other
must
tion
rota-
AND
PRINCIPLES
12.
PRINCIPLES
of
ing
which
from
its
is
time,
any
last.
AND
business,
every
And,
the
although
business
it
such
an
important
the
farm
his
to
all
business
in
any
branch
think
of
raise
finer
the
of
Avhich
than
the
nothing
13.
disposed
of
14.
are
a
Ledger.
in
worse
best,
than
of
systematically
and
and
on
general
methods
two
art
hand,
the
status
of
of
we've
to
sold
and
grown
exchange
of
recording
show
actions
trans-
the
money
and
given,
business,
books
keeping
we
or
business
credits
the
fruit,
is
hence:
to
as
profit
the
the
recording
so
it
as
business
a
bookkeeping,
the
farm
we've
record,
on
incentive
the
or
turns
re-
the
or
person
known
as
Single
entry.
IN
to
used
less
put
is
when
fruit
completed
be
to
is
and
Double-
the
or
distinctly
There
credit
ought
more
liabilities,
assets,
and
we've
then
or
with
profitable
grain,
And
grain
account
the
on
it, yet
profit
It's
better
grow
the
BOOKKEEPING
received,
firm.
and
true
as
be
greatest
most
all, profit
neighbors.
our
proceeds,
that
just
the.
always
an
manufacturing.
to
on
keep
is
from
the
at
it
farming
securing
after
is
or
raised
we've
is
This
development
results
the
begin-
accounting
must
it
obtain
For
us
In
should
to
commerce
spurs
transaction
or
ambitious
its
accounts
in
farmer
activity.
stock
pocketed
essential
every
of
because
itself,
management.
that
stock
have
at
if
farmstead,
from
is
that
of
of
system
some
necessary.
keeping
the
At
estimiate
an
absolutely
thought
the
his
farming,
form
can
owner
to
from
DEFINITIONS.
except
incidental
is
DEFINITIONS
and
transaction,
It
modern
than
ENTRY
SINGLE
is
therefore
business,
none
at
all.
there
only
but
personal
imperfect
because
is
and
but
SI
debit
and
incomplete
affords
that
one
or
carried
accounts
accounting
Single-enti'y
one
isn't
hardly
to
never
accurate
half-a-loaf
15.
the
Ledger
thing
the
is
for
there
That's
this
by
the
In
be
whole
for
principle
which
that
it
English
of
tained
ob-
thing
is creditor
ance
bal-
that,
means
and
vice-
it is
by
using
entire
the
pear
ap-
credit,
and
nutshell,
a
to
Ledger
correct
a
corresponding
in
thing
the
thing given
the
com-
observance
by
instance
simple
a
foundation
a
and
a
made
is
creditor
every
of
means
must
transaction
and
in
command.
at
debit
versa.
debtor
thing given,
obtained,
always
every
the
to
furnishes
every
principles, that,
governing
is debtor
of
which
both
as
ACCOUNTS.
BOOKKEEPING
in
record
the
on
FARM
ENTRY
DOUBLE
business
plete
KEEP
TO
HOW
of
structure
counts
ac-
is built.
16.
the
ESSENTIAL
Cash
Journal,
known
and
each
it is
for
but
all
in
shown
system
advisable
enough
farmers
the
which
pages
follow
is the
for
book
services
their
venience.
con-
principal
separate
the
keep
must
for
the
are
a
require
to
who
Ledger
though
al-
books,
added
are
have
to
double-entry,
principal
books
and
Book
In
the
are
Auxiliary
Cash
perhaps
extensive
farms
on
RECORD."
Ledger
as
the
Nowadays
books
and
Book
books
other
OF
BOOKS
of
keeper,
book-
a
the
books,
own
and
simple
most
convenient.
17.
of
Books
Original Entry
is first recorded.
whatever
entry,
in
19.
with
td reduce
hence,
the
answering
20.
transactions
the
farm
all
the
the
the
of
book
required
one
action
trans-
original
be
to
duced
pro-
the
the
the
least
Journal
of
or
and
is
Book
occurred
seldom
from
which
tendency
entries
this
Formerly
is that
the
and
books
Day
a
of
much
as
used,
day
tells
the
as
the
book
to
every
times
is
possible,
Cash
Book
purpose.
every
CASH
THE
they
as
bookkeeping
minutia,
number
contains
and
accounts,
BOOK."
DAY
transactions
best
of
accounts.
OR
all
enter
to
book
is the
JOURNAL
Nowadays
detail
of
up
THE
used
day.
litigation
be, is the
may
LEDGER
THE
summing
was
book
that
of
case
which
upon
evidence.
18.
final
In
those
are
and
it should
is the
BOOK
should
answer
always
the
be
a
purpose,
82
used
book
book
and
of
to
detail
the
cash
original entry.
take
the
place
of
On
the
Part
Three
''Let
forge
that
out
'producers
require/ment^
meet
a.s-
our
and
.system
a
us
conditiom^.'""
mit
our
Wilson.
will
26.
modern
A
the
by
to
farmstead
in
ancient
As
for
the
there
bookkeeping
differs
that
one
if
which,
27.
enough
care
admit
to
for
each
one
book
the
records
of
any
former
is
him
for
with
the
"
is
required
arate
sep-
Ledger
when
It
properly
is best
wanting
comparing
large
one
to
necessary
farmstead.
when
or
year
adapt
purpose.
accounts
handier
monize
har-
insures
system
only
adays
now-
to
should
dispensing
book
one
the
on
is much
It
year.
the
all
by
that
All
desire
a
best
data
rulings
farmer
the
every
answer
followed
rotation
the
will
opening
of
and
of
the
Ledger.
attained,
when
The
using
LEDGER."
OF
SIZE
and
method
Book,
kept,
rightly
from
labor.
of
usual
the
Cash
results
conditions,
his
from
and
Book
Day
"
suit
to
kinds
be
up
the
than
many
business,
saving
great
a
looking
ferred
re-
agement
man-
of
finances
the
record
as
This
the
with
books
and
accuracy
nearly
are
businesses.
are
of
books
its
should
books
without
answered
be
other
there
either
readily
for
guide
the
farm
a
be
to
as
safe
a
regarding
can
or
Ledger,
the
is
owner
files
as
his
its
or
On
lines.
questions
all
him
automatically
that
one
form
such
furnish
and
prosperous
that
kept
in
business
a
owner,
along
so
of
is
accounting
of
system
statistics
furnishes
LEDGER
FARM
THE
to
one
to
use
refer
to
with
year
another.
28.
of
RULING."
which
the
should
It
following
OF
EXPLANATION
is
have
an
the
regular
single
entry
ing,
rul-
example:
PAGE
COLUMN
OF
CASH
BOOK
OR
LEDGER
books
Blank
in
every
village,
to
ruled
the
like
cost
size, quality
of
the
above
from
running
paper
can
and
be
bought
seventy-five
binding.
at
most
cents
stores
up,
cording
ac-
TO
HOIV
29.
INDEX.
when
used
index.
Then
but
the
have
hand,
These
"
for
ready
in
classifying
during
Cash
twelve
entered
few
birth
of all live-stock
account
31.
farms,
if the
but
for
be
of
end
33.
that
most
farms
of
course
be
the
be
a
found.
of
better
of
to
and
expenses
above
for
basis
a
but
the
one
has
size
open.
40
year.
the
pages
of the
of
farm
the
and
date
of
as
in
most
kind
made
the
be
Ledger
left
used
acounts
to
t.;^the
tct
necessary,
Ledger
on
wis^^
may
the
any
of any
statement
the
a
on
record
or
should
annual
or
size
a
pages
pages
for
use
the
accounts
ten
stock
July
Then
same
is necessary
pure-bred
pages
the
and
mating
quickly
sale
form,
on.
be
than
the
so
it may
recapitulation
by
and
and
the
all that
account
Cash,
the
the
100
June
indexed
be
twelve
in permanent
the
lowance
al-
memoranda
any
for memoranda
balance
less
Cash
be
and
suit
for
that
an
the
should
should
The
write
noting
record
to
Then
for the
fourteen,
altogether
about
governed
to
that
so
not
for
LTsing
wish
this
it is
earnings
on
would
and
to
book
farmstead's
at
always
farm,
for
account
to
used
and
apart
breeding
divided
the
always
average
pages
worth
are
set
breeders.
keep, except,
is
It is
the
Cash
left blank
pages
specialty,
a
purpose
few
be
ten
be
Ledger
These
is made
should
the
and
dexes;
in-
should
they
inventory.
space
thirteen
be
for
forty-eight
may
and
pages
should
in
farm
without
ACCOUNTS."
the
enough
would
on
pages
the
mislaid
annual
for
of
nine
the
pages
which
pages
and
eleven
and
on
or
accounts
for
insures
mouth,
is, if
that
the
allowance
year
the
lost
OF
left
forty-eight
the
during
be
pages
This
be
with
use.
advisable
months.
made
of record
it can't
ARRANGEMENT
of
ACCOUNTS.
are
book
a
THE
first six
books
as
30.
the
FARM
KEEP
che
would
must
one
basis
is
Ilhistratio7i
the
Horace
teaching.^'"
successful
of
"
Mann.
ILLUSTRATION
THE
33.
let
begun,
a
simple
on
this,
begin
and
imagine
us
how
illustrate
better
To
some
of
set
first
the
Avith
his
must
do
he
thing
are
John
one
say
person,
accounts
books
the
INVENTORY
to
increase
all
Live-stock,
Feed,
such
and
the
quantity
day
it is taken.
This
Fox
w^ant
under
the
produce
grown
by
Under
Bran,
to
is
be
inventoried
35.
to
cided
de-
inventory
an
enters
that
Had
he
etc.
having
of
Inventory
been
Clovermead
at
for
Team
Jack
Mare
Queen
Black
Two
Cows
20
Stock
15
Poland
Hogs
bushels
1114
tons
87 bushels
60.00
China
175.00
Sows
which
he
Ram
Ram
Ram
Corn
at
Potatoes
Clover
Seed
Hay
he
product,
live-stock
and
the
whatever
the
prices
give
Farm,
March
would
he
buys
for
paid
we
taken
Oats
he
such
bought,
it in
as
have
feed
to
must
it.
full
as
folio
wg:
31, 1901.
75
lbs. Linseed
J^
ton
at $24.00. .$
$15.00
at
Middlings
$19.00
at
^
ton
27
bushels
Oats
at
14.25
8.84*
32c
$4.00.
50.00
Wagon
30.00
One
Farmers'
20.00
One
Surrey
One
Buggy
Spring
2.70
.
60c.
.
$
60.00
IMPLEMENTS.
One
319-55
.
25.86
400.00
..
$6.00.
$
.
30c....
at
.90
1.87
at
180.00
$12.
35c
at
Meal
Bran
100.00
at
at
Corn
feathers'*
and
each
has
the
grown
35-00
Ewes
the
price
70.00
Boar
Shropshire
Shropshire
Shropshire
bushels
75-00
$35.00
at
$5.00
Shropshire
913
$ 160.00
Jim
June
at
Berkshire
100
and
Mare
hand,
FEED.
Bess
Mare
Chestnut
clude
in-
etc., etc., with
''fuss
PRODUCTION.
Bay
Bay
of
must
on
market
his
all
It
products
for
list
155.)
but
and
it.
the
at
account
to
only
itemized
an
all
time
no
"Production"
(Refer
"Feed"
as
has
be
Potatoes,
Hay,
figured
each
"Production"
inventory
"
of
Oats,
it under
The
9
wishes
take
to
and
separate
a
open
him.
Rye,
he
as
head
he
Feed,
Middlings,
enter
of
and
to
includes
I
Fox,
Having;
maintain
or
Implements,
number
takes
doesn't
and
I
or
farmstead.
should
profits
its
Barley,
Corn,
Wheat,
as
farm
the
on
used
everything
I
opened
an
34.
I
first
.
One
Handy
Wagon..
39.00
120.00
80.
Tooth
Harrow
co
14.00
69.00
52.20
$1398-45
.Amount
up
$ 3^3
00
TO
JIOll'
FARM
KEEP
I'.roiiKlillip
A(liusl;il)lc Marrow
$313-00
One
Roller
Two
One
Plows
at $15.00
Cultivator, "IMaiicl
One
Weeder
and
Planter
40.00
One
l'"inder
12.00
One
Corn
Corn
('.rain Hrill
75-0O
One
Mower
40.00
27.
.
One
Calioon
One
'J\'(I(ler
One
Corn
One
Hay Rake
1 lay "
v'^lock Raek
Seeder
v^lieller
at
'Iliree Horse
tools
$
T.ess
other
liis
RECAPITULATION.
Production
Wheel-
^'^^^
place....
"
Total
foi- the
is
of
takeu
d""ductiou.
the
faiiti
before
his
inventory
if sold
(hat
he
what
of
owinji" him.
of
his
acres
is in
0 per
cost
four
ceut.
his
The
Kesourccs
this,
him
notes
theii'
his
of
of
and
tear"
of five
m
practically beiu;j:
10
ceut
per
wlieu
but
need
decide
c(Uirse
bou"j:hl
were
scarcely
KESOIUCKS
taken,
au-
"iood
for
care
such
himself
for
books
he
easiest
farui
an
he
known
a
what
amount
he
way
has)
to do
still
he
46
but
and
owes
this, is to
make
a
he
(what
on
it |2.000.00
by Mortiiaui',
with
and
the
also
ment
stateowes.
consistinji;of
])ayable annually
secured
his
on
only this;
not
Liabilities
owes
has
he
12,103.31. However,
what
owns,
aud
what
to
know
nnist
He
acre.
are
knows
LIAIULITIES."
as"('lovermea(r'
|r)00.00 each.
notes
AXi)
lie
it would
(what
fSO.OO
These
is
has
P'roin
deduct
uiachiuery
he
produce
hiui.
both
"
urers
evei'vthinii; else
is
,u"'tat
today
be^iu
can
Iheui
day
the
it cost
"wear
Harvester
stal-
to.
OF
auu)unl
exact
To
and
amounts
what
(\tru
from
u\ust
the
for
uiauufact
of
of
ceut.
aud
ceut.
STATEMENT
has
now
per
Kiuder
owner
de])recialiou
l'\)\
25
already
brinii", if sold
due
(ii;ui'e at
niusl
T) per
is also
liavo
wc
il would
iui!|)l(Mneuts there
ruj
The
37.
this
depreciatiou
fa
A.H
what
al
Soiue
uew.
as
uually
I he
"h'du"'ts
ouly
uood
as
As
usai^c.
$2163.31
N'ALIIATION."
deducts
he
739-0O
OO
10.
l''ee"l he
(he
$1398-45
25.86
I nii)U-nH'nts
iuvenl"u-_vand
iiiiphMiieuts
\\)(){)lie
10.00
Chains,
his live-sHxk
his
l)ul
years
OO'
200.
year's depre-
one
$190.00
miscellan-
the
about
values
Hi'owu;
for
00
72.00
lN\'i":NT()KV
lakes
5%
ciation
$7,^2.00
36.
100.00
100.00
20.00
Kvcners,
and
barrow,
$
Harvester
12.00
$36.00
IvigiitHarness
.-Xxc-s,Forks, Log
lie
183.00
$ 549.00
.
5.00
20.
Set
"m1 Vox
.
co
3.00
vSets Jiarness
eons
use.
22.00
.
Also
"wear
years'
30.00
Jr."...
One
One
for
tear"' of five
lu.oo
One
One
discount
25%
l^cs's
12.00
One
Two
ACCOUNTS.
120
which
inten\st
at
held
by
are
a
bank
local
and
hand
38.
and
has
that
which
he
and
(())the
Cash
and
each
he
Under
To
Bills
(5)
hand.
on
he
much
that
their
his
he
heads,
respective
buy
to
not
"
resource.
a
items
these
be
it will
he
(notes
Payable
down
aside
set
hence,
"
that
so
ventory)
in-
(see
lh(? amount
liills
set
us
at
all "Hesources"
are
them
places
this, let
which
hand
on
had
(1)
(notes owinj^ him)
for
for
cash
he
has
items
them
farm
(4) "Feed"
Receivable
These
sell
could
understand
better
what
1001.
July 15,
(see inventory)
of
on
"Itesources"
under
products
means
"Liabilities,"
under
amounts
he
has
realize
thus
39.
owes).
the
|41*i.00 "'ash
is due
(see inventory).
";rown.
if necessary
because
and
"Feed"
by
which
places
he
also
(2) Production
farm.
(3) Implements
tim'e.
this
has
favor
above,
live-stock
his
represents
his
of
value
cash
the
tho
Ttomizinf]^
He
his
in
|7().00
of
note
a
ACCOUNTS.
National.
First
the
"
FARM
KEEP
TO
HOW
and
perfectly
clear.
LIABILITIES.
RESOURCES.
40.
item
under
It is Net
to
"Liabilities"
$12,246.31.
Worth.
an
and
Worth,
(|2,000.00)
his
in lookinj^ at
Now,
The
41.
record
Fox
and
remains
as
mmst
he
next
is
what
you
a
make
nothing'
Fox's
"
the
Fox
must
also
nnist
total
total
difference
the
farmstead
your
it
from
It is what
with
which
this:
simply
forejijoingis
Ledj^cr.
account
is
above
statement
about
Takino-
tliere
the
will
you
luis
of
Resources
kn("w
before
before
said.
amount
of
debts
his
110,240.31,
know
one
been
yet
amount
see
or
he
you
his
Net
can
open
can
open
intelli";ently.
the
opening
practical farmer,
47
he
entries
wants
in
his
his
book
accounts
of
to
simple
he
as
he
decides
but
use
have
to
the
inventory,
the
year,
Ledger
in
and
CASH
sides
out
Book
the
Cash
and
all transactions
The
for
LEFT-HAND
On
this
or
for
answer
all
accounts
two
sides
debit
side
and
Cash
DEBIT
as
farm
well,
in double-
debit
a
and
is
right-hand
rules
following
he
a
Book.
SIDE.
all cash
Journal
the
that
then,
the
"
for
credit
on
before,
have
Itemember,
side.
enter
is the
or
cash
the
and
debit
explained
As
the
credited
But
Book
the
made
be
and
and
hand.
on
Day
a
it.
in
side
the
cash
of
for
in
simply
the
for
pages
can
Book
wns
to
"
account
entries
between
diiference
view,
accounts
received
cash
the
for
his
form
original
its
six
Cash
the
in
possible
as
first
Caslt
the
on
appear
appear
OR
side
accounts
the
any
amount
must
credit
absolute
are
for
in
left-hand
the
always
book
the
"
bookkeeping
credit.
of
must
exact
showing
entry
for
debited
was
paid
cash
pages
BOOK
It
account.
the
forty-eight
before
they
Ledger
settinj^jaside
"
balance
But
Ledger,
43.
next
the
proper.
the
all
the
his
in
this
With
accurate.
accounts
record
of
book
one
few
as
ACCOUNTS.
yet be
and
be
cau
as
FARM
KEEP
TO
HOW
this
On
re-
you
side
SIDE.
CREDIT
OR
RIGHT-HAND
cash
all
enter
you
pay
out.
43.
as
use
Now
Farm
a
referring
second
the
this
right
of each
Fox
as
is
which
now
the
to
will
etc.
that
of
Ledger
the
out
validity
all
The
those
correct
doubt
and
column
Cents
in which
ruling
set
you
for
what
to
as
a
down
Farm
note:
ready
to
make
his first entry
48
and
the
it was,
at
the
the
Ledger
a
This
place.
later
details
the
account,
an
be
write
time
any
date,
must
should
it takes
if at
that
so
entry
to
by
see
is for the
you
time
will
you
the
which
in
of
and
going
are
you
which
at the
fully
Dollars
are
alike
to
explanation
that
first column
the
below
remove
The
page
transaction.
below,
writen
book
exactly
transaction
of the
be
column
place,
is for
blank
the
ruled
are
page
third
arise
took
the
the
always
question
of
example
history
complete
in
for
The
posted.
should
Ledger,
the
to
sides
the
a
given
when
it
extreme
amount
is shown
of
TO
HOW
as
entered
been
have
47.
Cash
Book
should
SIDE.
balance
now
be
somebody
farm.
By
"amount
of
cash
account
he
has
NOTE:
"
his
each
db.
other
"C"
to
The
he
in
for
in
entries
.Production, Plate
know
will
and
hand
the
and
8,
the
credit
p, item
the
the
on
is sold
at
or
taken
from
the
exact
condition
true
and
farm,
time
any
thing
some-
or
of
every
of
all
Ledger.
entry
Credit
side
thus:
da., and
item
as
cb., etc.,
side
50
the Debit
The
the
by
side
letter "d"
Fox
entry giving
are
indicated
Farm
by using
:
Plate
counts
ac-
and
credit
is Plate
that of Bills Payable
Clovermead
etc.
on
is indicated
Ledger
alphabeticalorder,
on
brought
all that
for
he
on
Book
is Plate
designate
this
has
the
everything
credited
somebody
begun,
books
ready reference each
Cash
investment
item
doing
For
in both
foUoiv
debited
his
has
Fox
something
or
SIDE.
CREDIT
that
Now
must
for
the
correctly
ACCOUNTS.
follows:
DEBIT
jthe
FARM
KEEP
0,
8,'
the letter
item
ca.
Five
Part
THE
V
CASH
BOOK
TO
HOW
FARM
KEEP
TRANSACTIONS
Having
in
his
Fox
of
statement
chapter,
the
opened
the
FOR
Cash
Resources
transactions
by entering
received
of
to
comimon
who
may
all
sales
under
It isn't
to
that
the
ships it,he
explanation
and
of
the
rotation
shown
preceding
practiced
by
8.
cents
in
column.
to
after
order
third
The
the
from
products
will
Plate
8,
it,thus:
4-10, as
figures
first
with
the
69
second
52
This
in
Ohio,
each
individual
Fox
credits
in
the
Ledger
column
full
should
be
when
the
column,
amount
that
note
entry
on
15
so
Then
shown
is in
and
dc,
is received.
is received
column,
item
for
Troy,
farm,
account
given.
are
order
the
an
open
of
with
accounts
open
transaction
checks
the
to
and
Refer
head.
date
other
or
Production,
immediately
the
practical
seed
buy
particulars
that
the
in
of $15.00 from
Wm.
money-order
George,
Corn.
"
D. R. R.
Freight C. H
a
Seed
48.
and
Liabilities
and
items
the
follows.
bushels
made
1901.
APRIL,
Book
APRIL
He
ACCOUNTS.
in
he
plate.
and
the
is the
the
fills
Note
full
dollars
Ledger
TO
HOW
ACCOUNTS.
FARM
KEEP
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entry
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Book
for
the
Ledger
APRIL
of
J. Green,
freight
Huntington,
encloses
and
49.
a
Ind.,
wants
for
draft
transaction
This
which
immediately
money
received
money
orders,
$12.00
drafts
to
pay
it.
Fox
in
second
column
Seed
shipped
Corn
by Wabash
it.
is
"
Always
same
as
item
debit
Cash
for
the
must
currency,
checks.
or
of
for
dd
it is
whether
this
the
mean
9.
item',
precedes
will
book,
page.
bushels
I2
"
this
bookkeeping
actual
In
in
and
posted,
3/
post-office or
mention
do
all
express
what
form
would
have
in
it is received.
APRIL
He
50.
To
NOTE:
or
Ledger
"made
in
$15.00 for
Wise
Ed.
pays
"
A
Star
(see plate
red
ink.
For
*
when
above
reason
at
with
found
item
25.
labor
days
account
an
open
12
*
$1.25.
each
before
eg)
ivhy refer
53
an
indicates
to
one
person
entry
that
either
on
such
paragraph
10.
Cash
Book
entry should
be
have
to
extra
help
"Labor"
for
as
changes
must
all
money
item
the
farm
paid
for
be
his
balances
51.
It is
the
amount
he
by
writing
in
the
closing
the
totals
52.
in
Cash
the
In
you
proper
it may
less
which
Plate
to
If
"J.
9,
see
item;
"
8
omitting
Cash
the
cash
than
is
over
the
on
which
Cash
short"
later, debit
debit
and
for
entered
at
credit
or
the
time
be
of
the
the
credit
to
the
side
of
difference
the
yourself
to
Production
or
could
you
Cash
of difference.
amount
credit
or
to
If short
according
the
on
than
difference
side
have
made
more
it balance.
makes
should
you
cannot
can
this
debit
change
you
having
credit
Book,
ink
makes
one
making
Book
"
yourself, writing
eiTor
been
Cash
rules
ch.)
it, and
charge
to
cash
your
in
the
black
and
Every
error
effort, the
Over"
"
an
and
in
df
is
April
then
them
9, item
as
which
for
He
eg.
have
you
Balance,
SHORT."
OR
what
account
between
and
such
Cash
the
account
side
cash.
account
|425.00,
is
the
word
by writing
Fox
finds
his
of the
exactly
the
OVER
every
it to
charge
have
fore,
there-
to
balances
sides
closes
writes
occur,
by
"
locate
he
hand.
on
he
date,
Plate
and
shown
Book,
case
one
account
have
Cash
the
as
as
Book,
IS
follows:
as
Ledger
Refer
two
be
now
and
(See
exhausting
"Production
if you
ink
account
an
Production
Book
"
should
paying
should
the
credit
red
the
Pox
April,
the
CASH
and
it after
you
in
and
should
He
"
the
|12,273.31.
balance
to
for
ink:
on
WHEN
mistakes
find
red
lines
and
year,
the
$425.00
month
them
hand.
on
finds
footing
simply
between
has
|425.00
amount
because
30.
of the
difference
The
in
charged.
April and
end
is
cash
the
or
the
difference
hand.
on
for
account
now
the
Balancing
and
cash
the
Fox
183.
to
APRIL
He
transaction,
"Labor"
should
help
this
detail, so
much
too
help during
for
account
an
of
for
pays
ACCOUNTS.
involves
amount
he
open
Refer
cf.
the
on
what
know
to
wants
FARM
KEEP
TO
HOW
locate
not
the
error.
53.
in
the
in
the
POSTING
Cash
Book
Ledger.
THE
must
The
CASH
be
second
BOOK."
posted
column
54
or
Every
transferred
is used
to
entry
to
enter
appearing
some
the
account
page
of
TO
HOW
Ledger
tlie
you
will
and
study
debit
to
is
the
Book
Book
fourth
column
of
entries
these
from
which
and
of
db
Plate
to
transaction
their
the
item
to
posted
are
the
on
side
Refer
the
to
da,
ed,
entr-y is post-
the
dd
time
the
61, item
credit
Ledger.
dc
ie; posted
completed,
are
the
65, items
Plate
to
from
da,
entered
items
the
on
8, item
Plate
Plate
to
posting,
entered
are
Cash
of the
Turn
in
that
On
occurs
in
accounts
proper
Ledger.
entries
the
debit
and
with
Ledger
Cash
given
54.
done
at
They
need
the
end
in balance
of every
that
"
so
all
are
posted
with
accounts
Bills
Feed,
the
compare
be
Receivable
entry
the
entries
full
in
complete
are
the
Cash
on
Ledger.
The
is necessary.
be
and
posted
trial
a
the
at
balance
We
month.
entries
in the
posting
observe
the
Book
opened
note
not
must
before,
and
will
that
Book
has
Fox
item
You
all
Cash
of the
Implements,
entry.
show
been
not
side
Ledger.
each
to
Cash
The
if it has
the
Book.
examples
credit
Production,
Farm,
Refer
the
are
of
Labor.
Book
the
on
side
Clovermead
in
the
posted
they
The
to
Cash
page
Follow
is 01.
page
entry, Observe
in
is put
until
Ledger
The
Ledger.
69.
the
of the
side
which
the
the
ACCOUNTS.
entry is transferred.
which
note
FARM
KEEP
end
This
taken.
take
it to
Cash
Book
month,
of the
that
see
have
be
must
books
the
been
posted
correctly.
55.
NOTE:
the
amount,
the
item
(2)the
the
posted.
Then
the
of
has
side
the
56.
gone
check
to
Cash
Ledger
each
item
as
order:
following
Cash
Book
not
so
liable
to
which
soon
as
to
write
Book
debit
the
posting
you're
"
(1)
from
which
the
second
entries
the
have
you
side
you
entries
be
to
are
it.
posted
before
post the
in
It's
begin
on
to tlie wrong
account.
TRIAL
BALANCE."
the
through
"balance"
to
if all entries
of the
of the
page
post your
the
finish
books
see
to
of
pages
plan
credit
side
begin
you
column,
good
date, (3) the
the
is transferred.
Before
a
In
"
Ledger
equals
were
the
A
trial
made
the
comes
still he
and
month
not.
or
Now
doesn't
balance
No
55
set
that
of
is, if
books
or
Fox
his
whether
know
is taken
correctly,
credit.
trial balance.
month
once
a
the
debit
system
side
of
ac-
TO
HOW
is
counts
check
worth
that
them
on
trial
anything
in accounts,
Fox
takes
His
on
at
debit
the
close
the
all
sides
side
of the
of the
last
credit
side
side
of
of the
entries
on
dift'ereuce
side
total
of
trial
the
This
both
debit
the
the
of the
credit
the
two
an
the
amount
has
account
difference
exceeds
the
entries
smaller
57.
TO
LOCATE
the
debit
and
credit
the
books
not
this
on
both
the
sums
is the
sides
in
of
balance
of
credit
the
the
The
ference
dif-
and
trial
A
pencil.
sides,
the
amount
the
trial
do
planation
ex-
This,
when
to
take
greater
balance.
BALANCE."
TRIAL
balance
the
credit
the
to
the
Remember,
and
the
and
in
down
balance.
the
month
(Plate 69).
in
has
find
you
this
sets
the
on
account
an
then,
Ledger
the
debit
IX
56
and
he
carried
and
unless
balance
and
on
instance,
which
total,
a
found
is |27.00
the
ERRORS
Ledger,
side,
trial
amount
the
hand
Ledger
the
(Plate GS) is |1,398.45
side
in the
the
enters
on
trial
of
case
For
time
debit
taken
between
are
sides.
is |1,371.45
the
on
the
first
taking
side
debit
the
of Cash
amounts
account
at
of
credit
and
two
side
sides
all
always
Production
the
is the
is
debit
of
he
note
Then
side
debit
Cr.
amount
month.
the
on
balance
Ledger.
column
then,
the
on
between
debit
of the
it, entering
found
amounts
the
a
finds.
he
footings
will
You
balance
why
essential
first
is what
some
1901.
is the
other.
trial
this
APRIL,
That
each
day
and
is
That
is the
accuracy
balance,
balance.
equal
through
goes
as
is
there
correctness.
BALANCE,
is in
Ledger
credit
he
trial
a
TRIAL
Dr.
their
and
unless
business
any
prove
is necessary,
balance
and
to
will
ACCOUNTS.
FARM
KEEP
exactly
not
difference,
no
matter
If
agree
how
TRANSACTIONS
FOR
MAY
Cash
58.
month
I.
$425.00.
hand
on
The
of
amount
is entered
cash
in black
ink
hand
on
sends
White
M.
J.
Whiten,
Mammoth
59.
for
Refer
this
Note
to
the
that
he
13,
item
to
the
As
the
buys
2
60.
See
Feed
he
That
is also
he
had
after
Middlings
ton
Plate
buys
during
the
bought
Plate
13, item
the
reason
previous
has
one
61.
thousand
On
every
each
of
farm
draft
da.
the
proper
for
entry
8
make
to
this
in the
bu.
draft.
to
follows
which
draft
for
cents
10
charging
Expense
for
$16.00
for
him
of the
Fox
so
year
he
of
salt
pense,
Ex-
plate
entry.
opens
inventoried
the
to
April
Read
1st.
$1.50.
wants
he
to
an
know
how
account
much
with
hand
which
explanatory
matter
Feed
on
it.
account.
Envelopes
there
item
the
3.
MAY
He
to
barrel
a
cb.
this
72, regarding
12,
charges
reason
cost
$22.00 and
at
for
ca
MAY
He
York
bank
relating
matter
includes
of
beginning
2.
The
seed.
Plate
to
transaction.
refer
70.
for
potatoes
in Plate
O., New
Wakeman,
the
at
shown
as
MAY
He
1901.
MAY,
s.
($2.50) and
are
68
certain
Letter
Heads
articles
($3.75) printed.
which
have
to
TO
HOW
cMf^
^
KEEP
/^^.
/J
FARM
ACCOUNTS.
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eg
All
farmstead.
the
in the
Too
m,any
item
of
to
162.
He
has
will
than
Ledger
show
is
stationary
Eefer
Expense.
MAY
had
rent
contract
him
Plate
at
year
free
No
in
who
the
has
$300.00.
to
the
charge.
to
(8).
agreed
"
All
and
to
simply
to
Labor.
farm,
extra
on
Refer
cc.
that
for
he
makes
time,
some
halp employed
patch, pasture
on
for
the
cow,
ist.
memoranda.
a
paid
Wise
to
Read
will
matter
He
files the
be
charged
following
78.
MAY
He
item
off and
truck
May
dated
money
not
have
to
on,
the
on
him
all the
board
Contract
above
for
future
Wise
wages
help
for
working
been
This
detail.
7.
competent
get
to
of
entry
refer
"
trouble
Wise,
in addition
house
63.
to
Ed.
by the
work
farm, and
and
so
with
contract
much
13,
Plate
to
counts
ac-
management.
and
writing
to
more
open
of the
results
the
charged
be
to
necessary
needless
require
accounts
or
of
business
general
should
outlays
desirable
is neither
It
Expense.
incidental
these
and
maintainance
in the
used
be
to
bought
be
to
^cT-
buys
63
a
Chicago
He
has
Sheep
Shearing
already
10.
Alachine
opened
59
"
an
$15.00.
account
with
Implements.
TO
HOW
All
farm
He
bought
Plate
13, item
pays
$40.00 for
Jones
EH
64.
ca
machinery
(See
account.
This
For
was.
is
to
course,
cd.)
Refer
to
MAY
25.
balances
his
The
of
cash
difference
Cash
Book
enters
it in
red
enters
the
the
just
for
he
as
The
when
posting
whether
Observe
various
entries
on
the
Refer
have
made
on
greater
the
debit
been
side
the
debit
to
of the
and
the
the
both
two
sides
Production
sides
take
Balance
credit
of this
a
Balance.
60
hand
on
he
so
lines
closing
and
ink
between
them,
Trial
balance
to
This
is
and
it follows:
only
there
is entered
account
Plate
and
as
of
have
been
and
then,
the
Trial
account,
an
account,
footings
the
simply
on
see
Cr.
where
except
sides
does
he
1901.
di!ft'erence |1,371.45 is what
Trial
sides
two
cash.
MAY,
Ledger
the
has
the
black
balance.
Trial
in the
between
Balance.
in
are
BALANCE,
that
both
again
he
rules
in
April
the
must
books
accounts
difference
is the
he
163.
to
of
is what
sides
two
TRIAL
6S.
the
the
done
his
not
or
total
sums
That
closing
Dr.
the
of
Refer
item
that
reason
hand.
(Plate 13, itemi cf)
ink
same
13.
on
the
|300.15.
is
that
to
30.
$300.15
"
between
footings
did
May
charged
173.
for the
Plate
ce,
MAY
He
be
Services.
Expense
item
see
ACCOUNTS.
of
must,
Stallion
charged
entry
FARM
KEEP
in
68.
the
is entered
Entries
debit
on
side
the
Transactions
for
June,
1
90
1
TO
HOW
ACCOUNTS.
FARM
KEEP
TRANSACTIONS
FOR
JUNE
Cash
66.
This
is
done
weekly
will
the
at
answer
the
few
George,
writes
his
that
to
"
D.
H.
67.
Troy,
R.
R.
R.
R.
Rather
Ohio,
arrived
Co., he
for
the
than
to
that
"
Although
refunded.
money
delivered
C,
of
it hasn't
a
refunds
amount
da,
Plate
16.
daily,
balance
to
place,
a
once
or
month
illustration.
JUNE
Wm.
take
month
the
daily, weekly
"
it is best
occur
but
for
item
by
is balanced
cash
latest, where
in this
is balanced
shown
as
transactions
shown
as
hand
on
time
every
If many
monthly.
or
amount
enter
cash
the
after
Immediately
must
you
I.
'$300.15.
hand
on
1901.
JUNE,
2.
whom
it's
Fox
shipped
too
now
late
"
Corn
Seed
he
can't
when
shipper's responsibility ceases
the
lost
money
plus
antagonize
62
a
the
($15.00) and
makes
of
draft.
expense
customer
Fox
loth,
April
on
accept,
and
goods
cleaim
decides
wants
to
to
are
the
col-
TO
HOJV
FARM
ACCOUNTS.
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7^^
lect
the
First.
"
George
the
He
has
for
the
sale
Second.
of
amount
credited,
draft
(Plate 17, item
of
the
and
In
"
having
credit
Lading
claim
is
double
debited
Production
making
Bill
he
claims
in
total
(Freight
for
he
so
the
charges
the
the
by
there
C,
H.
"
receipt)
as
and
where
C.
H.
be
must
D.
R.
R.
in
63
debit
with
on
R.
for
item
of
Lading
loss
is
sustained.
also
must
item
and
above,
cc.)
credit,
every
he
the
|15.10,
db.)
In
Bill
of
original
Bill
transaction
and
with
17,
|15.10,
the
Expense.
Corn
Seed
R.
to
which
to
to
Plate
a
draft
17, itemca.)
charges
(Plate 16,
insist
the
sends
Plate
D.
transaction.
partial
described
"
himself.
Co.,
account
the
out
now
they
both
the
he
R.
he
(See
amount.
same
Railroads
losses
loss, such
is
the
debit
which
cents
"
entry
when
so
must
R.
the
George,
Fox
short
for
to
10
Third.
from;
Production.
to
costs
cb.)
draft;
amount
Fourth.
with
of loss, he
amount
The
expense
shipment
account
no
was
"
this
y/
2^
Expense
To
the
make
foUow-
TO
HOW
of
Lading.
of
R.
(3) attach
R.
it is well
to
paying
stir
them
after
looking
He
his
sells
68.
thing
Refer
wool
First.
he
grows
of his
credit
Production
Second.
and
shod,
be
"
ready.
He
inevitable
the
Clover
69.
Labor,
coming
it
much
charges
to
183.
He
sells
him
costs
Labor
to
for
the
First,
the
Production,
(Plate
and
As
"
item
an
lbs.
230
at
for
Wise
draws
71.
the
$20.00
and
year
wants
opening
him
must
and
178.
He
be
his
The
cash
shown
April.
item
draw
charged
on
"
Plate
to
he
17,
off the
is
now
See
161
how
know
he
employs
item
Refer
ce.
He
"
his June
Refer
to
yet.
Wise
$32.64.
"
that
to
count.
ac-
for
acount
an
opens
cf.
taxes
is credited
farm
is credited
Hogs
193.
28.
Cash
16
in
(Plate
he
and
all
item
17,
it.
needs
hired
is
This
by
sitates
neces-
by
drawn
money
Refer
eg.)
177
to
30.
hand.
and
$581.37
Book
and
as
Wise,
with
on
Labor,
money
him.
to
$581.37.
hand
by the
(See Plates
must
labor.
help
sells
is for
his
account
cash
horses
cd.)
wants
pays
item
june
balances
tered
en-
account.
on
to
an
he
see
Second.
(Plate 17,
this
Although
item
$5.40 and
the
JUNE
Ed.
is
24.
Fox
dd.)
to the
Mower
days'
extra
entry
everything
16, item
every
above
his
The
four
and
All
each,
proceeds
with
sold
But
fast.
$6.00 for
For
Insurance.
on
158.
See
on
year.
account.
averaging
Hogs,
20
shoes
two
22.
each
quite
Wool
(Plate 17,
JUNE
70.
Taxes
Petit
is
what
all entered
are
again.
Expense.
to
too,
are
you
know
opened
the
dc.
Expense
is
Sam
and
and
R'".
of time
know
"re-setting"
sales
hence,
item
16,
The
Dye
for
His
JUNE
John
pays
farmer
name
R.
But
length
let them
accounts
want
163.
and
reasonable
60c
Pays
account,
charged
Both
8
detail.
Plate
on
JUNE
in
out
Mower.
on
much
too
"
199.
i6c.
at
agent.
a
and
doesn't
Fox
shown
as
lbs.,
local
business
a
197
repairs
"
After
are
"
made
intervals, and
at
to
726
"
$3.00 for
and
Quten,
end
invoice
the
to
claims.
up
your
about.
you're
to
in
given
be
an
Bill
(3) Original
George.
to
(2) to
(1) and
shonld
These
slowly
move
of Invoice
(1)Copy
is necessary:
ing
ACCOUNTS.
FARM
KEEP
he
rules
17, items
64
as
the
de,
that
agrees
with
closing lines
and
ci.)
ch
as
the
he
ance
bal-
did
in
TRANSACTIONS
FOR
JULY
"ash
hand
on
amount
pays
his
72.
All
notes
in
payment
loaned
or
Wood
Receivable
Item
db.
with
and
18C
He
sends
his
doesn't
Plate
it
Gazette
of
As
open
21, item
the
accepts
74.
15uilding
the
Stock
with
to
Although
and
put
scales
Improvements,
in
Plate
money
Bills
to
We
able.
Receivcredit
now
shown
20,
Plate
on
account
an
open
20, item
dc.
for
pays
it but
Stockman
National
the
money-order
The
Fox
Refer
Scale
for
(Look
20.
cost
$5.20
advertisinjj:is
charges
it to
to
pay
16 cents.
him
small
Expense.
he
See
IGl.
JULY
He
as
therefore,
on
$6.00 and
amount
ca.
cash
6%.
settlement
debited
note
shown
as
Corn.
Seed
account
an
at
interest.
interest,
the
JULY
advertisement
73.
with
debit
147.)
ci*edit
Breeder's
in
are
the
is to
daily,
da.)
interest
us
sold
of
face
the
189.)
the
item
to
today
note
credit
and
Interest
oiven
products
and
143
also
must
up
for
for
(See
We
of
his
pays
Rills
hold
we
whether
"
balancing
JUIY
IS.
$70.00 due today with
of
note
bahmced
after
(Plate 20,
hand.
on
is
account
first entry
the
Wood
VVm.
cash
the
monthly
or
the
for
I.
$581.37.
Whenever
weekly
1901.
JULY,
for
21.
him
by
be
might
yet.
66
E.
Thomas
considered
after
putting
and
pays
under
the
them
in
$65.00.
head
they
of
are
TO
IV
HO
FARM
KEEP
ACCOUNTS.
/^^/
y^-
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OiVi^/crvMc
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^/n"^r(^^
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V
^^
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^J
.^?~
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/^^T^^^^?"-g^-^
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d^^^-Ci/C-^C/tA^
gJA^/th^^
"!"
dj"^7jl
6S~S-S.
a
part of the farmstead's
Rather
equipment
to
once
to
fences
are
or
sheds.
from
and
inventory them
charge to Improvements
them
at
to
charge
prefers, as they are a fixture,
year,
129.
(Plate 21, item cb.) Read
Expense.
Fox
28.
JULY
buys
bushels
loo
75.
Fox
charges
during the
so
to
of
Oats
doesn't
Feed
year.
as
at
32c.
he
Oats.
any
grow
item
(Plate 21,
balance
Refer
21, item
Dr.
today
to
shows
$547.21
April, May
and
on
He
cc.)
buys
them
how
much
Refer
to
know
to
wants
JULY
'Cash
as
than
year
He
much
as
S
to
he
feed
pays
and
for
168.
31.
hand.
closing
June
of cash
accounts.
(Plate
cd.)
TRIAL
it
BALANCE,
67
JULY,
1901.
Cr.
If
care
TO
is used
when
Trial
taking
the
doesn't
appear
the
account
in
Ledger
Balance.
this
balanced,
is
the
no
now
Cash
great
the
Note
month's
ACCOUNTS.
FARM
postino-
in the
accounts
different
KEEP
HOW
balance.
closed.
68
Book
trouble
Bills
That
and
footing
need
be
Receivable
was
paid
the
found
in
account
and
as
Transactions
for
August,
1901
TO
HOW
FARM
KEEP
TRANSACTION
ACCOUNTS.
FOR
AUGUST
Cash
hand
on
I.
$547.21.
Refer
months.
previous
to
gives Ed.
See
Wise
$10.00
Plate
3.
Refer
ea.
177
to
AUGUST
The
10
roads
tons,
All
He
charges
25,
he
ha.s
time,
money
drawn
the
coal,
buys
the
item
for
puts
See
personal
that
now
it cost
amount
cb.)
Joe
pays
77.
the
shows
at
the
to.
$24.00 for
he
his
to
100
78.
item
coal
for
needed
winter
"
close
just
what
(Plate 25,
cd.)
First.
See
Linseed
"
put
be
it in
charged
for
winter,
to
and
(Plate
acount.
23.
his
he
item
He
168.
Meal
at
charges
bushels
bill
threshing
by keeping
year
lbs.
should
use
can
800
Wheat,
to
annual
Refer
cc.)
at
3c.
because
Expense
Production
distinct
account
sales
from
161
to
the
at
it
farmstead
and
163.
of
Nails,
28.
AUGUST
buys
the
(Fox) personal
threshing
his
charges
of the
amounts
He
in
110.
Morgan
Fox
end
178.
IS
he
so
AUGUST
He
and
$5.75.
at
76.
Fox.
and
good
are
da.)
account.
on
item
25,
item
(Plate 24,
AUGUST
He
1901.
AUGUST,
$27.00
a
Linseed
70
ton,
and
Meal
a
Keg
to
Feed.
at
$2.70.
(Plate 25,
TO
HOIV
Second.
to
"
The
KEEP
nails
FARM
item
Kefer
ce.)
162.
800
sells
79,
bushels
All
of
Wheat
products
(Plate 24,
item
80c.
at
sold
30.
"
db.)
no
nuatter
Refer
to
AUGUST
He
(Plate 25,
Expense..
to
AUGUST
He
ACCOUNTS.
balances
his
Refer
to
cash
"
$1,091.66
April
and
on
wnat,
he
credits
to
tion.
Produc-
158.
31.
hand.
May
closing.
The
entry, (Plate 25,
item
cf.)
Dr.
TRIAL
BALANCE,
AUGUST,
71
1901.
Cr.
TO
HOJV
ACCOUNTS.
FARM
KEEP
SEPTEMBEK,
FOR
TKANb^AOTIONS
SEPTEMBER
Cash
For
i.
$1,091.66.
hand
on
entry
da.
28, item
Plate
see
SEPTEMBER
He
buys
2jX
80.
Fertilizer
tons
Expense.
at
5.
$18.00.
20,
(Plate
item
He
sends
for
draft
seed
81,
ca.)
to
at
This
Refer
to
Geo.
B.
transaction
155
and
7.
Mt.
Pleasant.
Bank
charges
Scott,
E.
$1.00, F. O.
charged
to
tons
83.
of
Middlings
Feed.
cost
Ohio,
loc
for
for
yjVi
$24.00
(Plate 29.
a
Expense.
(Plate 29,
8.
ton.
item
ce.)
72
Refer
bushels
Fultz
draft.
162.
SEPTEMBER
Two
162.
See
ea.)
SEPTEMBER
wheat
IDOl.
to
IGS.
item
TO
HOW
The
of
the
Trial
Ledjrer.
Balance
It
shonld
KEEP
is
be
ACCOUNTS.
FARM
ai?ain
taken
74
taken
every
and
month.
is
simply
the
fare
Transactions
for
October,
1
90
1
dt"
dc\
dd
FARM
ACCOUNTS.
(jCAAf^/f^/^^
c^
da
KEEP
TO
HOIV
(y^z^S:i,
/c)a/ayyLXiJg^
/
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^f
"^
"i.
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(^Wa:/:^!^
/S'o6a
O^rtrr^touctiin^
OcPk/a^
^^
2^"^
3S'
^^A'
"Z
l5^
^4^^
X^3
:^i^
de
/Z^Ti
TRANSACTIONS
Cash
hand
on
item
32,
gives Ed.
Plate
OCTOBER,
OCTOBER
I.
OCTOBER
3.
Wise
33,
da.
$10.00
item
account.
on
178.
Refer
ca.
OCTOBER
He
sells
head
25
86.
of
which
Hogs,
Production.
15.
(Plate 32,
sells
bushels
150
87.
See
of
Potatoes
32,
Plate
at
item
item'
He
bushels
20
market
bushels,
88.
Potatoes
use
from
(Plate 32,
number
of
to
110
45c.
158.
See
dc.
for
25.
personal
should
pays
John
Labor.
use,
is raised
what
item
and
thev
Betts
the
on
debit
dd,) and
bushels
credited
be
take.
also
and
gives
Ed.
Wise
179.
$1.25
(Plate
a
33,
day
for
item
15
30.
days' labor.
cd.)
See
We
farm.
Plate
183.
taken
anything
for
both
(See
OCTOBER
He
158.
20
price 45c.
Production
personal
Refer
of
See
db.)
20.
OCTOBER
takes
$5.25.
lbs, for
195
average
OCTOBER
He
1901.
$918.00.
Plate
He
FOR
-r^
Fox
and
33, item
credit
Wise
cb
for
tion,
Producfor
aad
the
cc.)
TO
HOW
^
cb
y^
FARM
ACCOUNTS.
(Pefd^/e^
/^^/ c:^
^f^^3
c:
KEEP
7/
(^k^^A d^^l"_
^o
J^zr/^ c^v
"^^^2:ti"j^
Jl^A^
^^^-^^^/^
/O
^^s"=^
^
"70
L^
cc
-y^
2L
So
fo
^
^^(Ja^"/^
/fu:^
.X/:^^
SMj^"/^
(^-^;
/ji^oj. sy--
^
^^
V
Z"^::
T
*
ce
/o^a^ ZlyK-C^^
^
z^^^
^
1'
cf
/"^eO
OCTOBER
He
balances
Plate
Dr.
his
cash
"
33,
"2
31.
$1206.13.
item
TRIAL
ce.
BALANCE,
OCTOBER,
1901.
Cr.
/
db
/'r
"^
^'r^^U^-^.^^ -/^a
^r/
^Oa^
^
^.^
/S
("s
'/J-lc
y^
'^
^"^^
t""^/cr
/1^'^M.a.nu,
(iJc
"o//js (^.rS^
:^
"^^^h^t^."-:^i^,
^^^ /6oo ^
"t^
;^
/^^(^
O^-rTT-r/^^^'A^r^
c^^a^n^^//-)
^/"f//js
^cT"
d^,
b(Y
^.
dd
ACCOUNTS.
'^?^^^i^^^^^-
da
"
FARM
KEEP
/Jc'Trn^.f'^
/^^/ ^^
"^
(If
TO
IV
HO
O
Oo
./^
c;;.^
"^'"
^^
V"ff
TKANSACrriON
FOII
NOVEMBER,
NOVEMBER
Cash
i.
$1,206.13.
hand
on
Plate
36, item
da.
NOVEMBER
He
.sells 117
at
corn
averaging
Iambs,
98
15.
lbs.
each,
$5.50, and
at
buys
bushels
500
of
30c.
89.
and
1901.
The
the
liUnibs
Corn
credited
charged
Feed.
to
Productiou,
to
item
(Plate 37,
item
(Plate 30,
See
ca.)
db,)
159
and
254
cents
1G8.
NOVEMBER
He
sells
head
34
of
Hogs
Production.
at
(See
$5.25.
20.
weight
Average
Plate
30, item
dc.)
NOVEMBER
lie
a
for
pays
Husking
Shredding
and
lbs.
220
See
159.
23.
his
Corn
bushels,
2.000
crop,
at
bushel.
90.
Expense.
37, item
(Plate
NOVEMBER
According
to
his
bushels
From
at
25
after
a
above
in
seed
25
103.
29.
March
at
The
he
above
1,000
price,
can
note
we
bushel
sorting; left
feels
for
corn
to
he
sells
cents
a
the
Williams
bushel
Seed
Co., of
price.
market
above
ledo,
To-
1,600
cents.
the
cents
livei^s.
Fox
of
60
at
made
contract
crop
Kefer
cb.)
00
that
Fox
market
busliels
cents,
m-cII alTord
price.
of
is 25
(o
has
prime
cents
raise
78
corn
contracted
Ilis crop
seed,
above
by
his
corn
of 2,000
which
the
conte'act
he
market
and
crop
bushels
de-
now
price.
buy
all
ACCOUNTS.
C
/^'J^^.'/n/^r
/f{^/UUlC
31
cb
FARM
KEEP
TO
HOH^
^^
^-^^/
/"^
^'^OQ.^o "^-r^^
/cT
7^
y3"
/5^v^y/v
121 ^/c/^i.i^' /'^"ui4L
y" O
//7
^ooo
Ct-fyr^i^ Cg-
CC
Jl-o
tfxr-'^a.^^^rr^
?o
So
cZU'^uyc^ii^
/o ^^^^"? i^
/
^
^
'
^^2
C^
*^cd
^
^aJk^
^^^4^
^'
he
needs
Plate
feed
to
36,
item
at
these
dd.)
Refer
He
figures.
pays
balances
John
his
liefer
The
to
month.
Betts
cash
"
$2964.46
to Plate
Trial
37,
Balance
Compare
(See
$12.50
each
for
ten
days'
labor,
hand.
on
item
is
Production.
30.
Pettit
Sam
and
"3/A'f\^C
158.
to
NOVEMBER
He
credits
^
and
cc
given
it with
to
those
79
cd
for above,
show
that
how
and
it varies
preceed
and
look
up
from
follow
183.
month
it.
and
TO
HOW
FARM
KEEP
ACCOUNTS.
FOR
TRANSACTIONS
DECEMBER,
DECEMBER
Cash
i.
$2,964.46.
hand
on
DECEMBER
Ed.
Wise
wants
240
averages
91.
3
Hogs
to
butcher,
5.
to
same
This
is similar
entry
with
credited.
(Plate 40,
the
(Plate 41,
amount
item
92.
to
J.
Pox
Transaction
3
Hogs
Credited
(Plate
of
himself.
to
41,
db.)
Refer
to
his
Weight
account.
October
Average
cb)
25th.
to
October
item
ca)
Examples
25th.
Production
and
88
Wise
and
179.
8.
vi^eight 232
Production
item
of
that
to
DECEMBER
butchers
charged
be
lbs., at $5.50.
charged
He
1901.
(Plate
for
the
Refer
80
lbs.,
40, item
same
to
at
reason
110.
$S-50.
dc)
as
and
given
debited
under
is
ACCOUNTS.
FARM
KEEP
TO
HOW
DECEMBER
He
of
begins
having
much
so
First
the
Fox
in the
Ledger.
it
"old
in
it
a
to
at
different
great
he
checks,
tell at
more
than
every
.business
the
all,
and
if death
lines.
Refer
will
suddenly
guide
a
of
and
He
gives
personal
dd
He
in
which
to
the
in the
been
also
in
Bank
who
along
be
to
take-up
prosperous
for
another
returned
the
also
by
the
for
of the
No.
the
having
last
charges
the
for
$10.00
Bank
that
refer
In
can
to
the
1.
He
has
with
the
of
dd)
this
check
this
entry
he
writes
tlit
comparing
first of the
what
his
number
the
this
posting
item
just
stub
as
for
when
about
the
he
Bank
that
see
and
account
an
89,
so
ch)
it No,
40.
Plate
1,
On
to
credit
and
payment.
so
open
to
account
number
it without
number
Ck.
to
Plate
(Kefer
column
over
dd,
Entry
numbers
he
going
also
must
item
(Plate 41,
out,
lie is
account
checks
writes
He
ought
family
writes
also
and
check
given
as
does
presented
makes
the
but
he
he
for
has
ledger
check
can
rather
or
"
23.
$50.00,
for
Wise
he
explanation
cancelled
he
debits
Wise,
his
1
No.
check
first check
Bank
It's
212.
to
Wise
debited
now
But
year.
books
it
and
out
use.
96,
is the
cancelled
reasons,
the
Ledger
his
refer
to
various
the
continue
DECEMBER
Ed.
his
find
payment.
for
the
ensue,
the
will
given
for
for
keep
those
to
farmstead
of the
show
Bank
ing
account-
ready
"
those
farmstead
the
farm
him
presented
himself
owner
with
the
farmer
returns
should
of
should
management
been
Ledger
furnish
to
as
the
bank
deposits
keeping
to
govern
it there
have
with
characterize
The
cancelled
not
transaction
likely
so
have
farm
a
than
book,
kept
if any
glance
a
the
those
compare
which
to
with
accountants
commerce.
when
Pui-ther,
can
of
those
he
money
exception
some
satisfaction
of
time.
and
conditions
the
than
take
idea
the
account
an
opens
account
an
open
like
$2,750.00.
for the
bank
many
Ledger,
but
source
any
more
the
fogyism"
are
that
he
therefore,
the
Doesn't
account.
depositing
by
will
and
eg)
It is true
account
as
item
41,
(Plate
Seat
debits
or
bank
a
house,
the
County
charges
today
bank
his
have
to
in
money
of
National
95.
ought
he
think
to
20.
checks
check
each
Ledger
month
have
book
check
account
as
to
he
he
find
check.
himself
for
Check
82
No.
2
which
he
makes
for
personal
item
de
use
for
HOM^
TO
KEEP
(Plate
41.
item
same.)
Refer
to
FARM
ci)
110
and
and
DECEMBER
Cash
balance
Dr.
shows
ACCOUNTS.
credits
the
Bank
(Plate
178.
31.
$43-99TRIAL
DECEMBER,
BALANCE,
88
igoi.
Cr.
40,
TO
HOW
:^^^
/"-
dd__2-_
M/A^r
^
^^2^
^
(5//7"^/"/e
J^
/^-^ ^^^hJ'
S^
^X^
Tjt/i^X c:0^
'^^Ca^ /
cfooP
"0
SiD
e/:^^
^^v
-?^^4^
FOR
TRANSACTION
Plate
I.
$43.S)9.
hand
on
44,
da.
item
JANUARY
He
his
pays
his
of
note
$500.00
due
2.
First."
Second.
45,
Bills
Debit
item
due
Debit
"
item
(Plate 45,
Payable.
by
Refer
ca.)
the
for
Bank
interest
and
today
paid
(Plate
mortgage.
on
187.
to
Credit
"
for amount
Interest
Refer
eb.)
Third.
No.
check
the
3, covering
(Plate 44,
mortgage.
on
item
note
Refer
db.)
213.
JANUARY
State
the
110
the
$30.00 from
draws
Two
of
Board
for
bank
12.
C,
for
Seed
Plate
45,
cc, and
item
credits
H.
"
D.
Corn
C.
sends
in transit.
H.
"
as
them.
D.
finally
he
had
to
pay
item
whom
his
December
$15.10 received
from
Taxes
1901
the
C,
him
for
item
debited
"
account
dd.)
This
Refer
dc.
to
to
is
in
lost
June,
the
them,
he
equivalent
to
with
See
"Produce."
sell
1901,
April
now
counts
"Ac-
197.
30.
$32.64, by
D.
made
claim
shipment
an
we
Taxes,
H.
his
$15.10 for
JANUARY
98.
44,
22.
opened
(Plate 44,
persons
of
check
him
lost
and
with
pays
Plate
213.
and
previous
meeting
annual
Agriculture.
Entries.
The
the
attends
and
expenses
JANUARY
The
He
held
mortgage
on
137.
to
to
interest
and
today,
bank.
97.
of
1902.
JANUARY,
JANUARY
Cash
He
,Z"^
:^
df
to
^
/^/o
_^^^
'^^^H^('
Mf
^
^"-c
^/Tt^
Ttcf /fh-^C
"^U^
/^
^
^j
J^Ua^
^
db
de
^^^^^ ^^
-y
/
dc
ACCOUNTS.
FARM
/f^ ^^aZ
j/^^^lMyu^^
r-^
da
KEEP
his
Taxes
and
84
check,
credit
in
and
the
Insurance
deposits
the
check
for
Bank.
(Plate 45,
item
TO
HOW
ca
-y
^^
cb
?-
f-y
cc
\{%ZC^(ya^,U^
/"
(^^^k^^^^-'^'C^
'oF^
^"7^"
cf^i
^i"i^Tn^
^^y?!
/^
.-^^^^"^
(^yc*^
.3t^
^
^
cd,^
TT^
^?^^."^
(^O
ACCOUNTS.
jl^Uu^LM^^
/f^z
^S
Uf^
FARM
KEEP
ce^^_^
"Cf ^
g^^-^onP?t-M'uuiyH.r^
"-"^y^tYA,
C/r'^s'
6^W
g^
/^//^^i.^(
X^^/g^
2j2
^"'",Cy
/rS~^0
/O^yl
^v/ "^
:^
^Z
"g
ed).
to
be
45,
Refer
to
credited
item
194.
to
The
his
ce) for the
C,
H
account,
amount
"
D.
check
therefore,
of the
he
he
deposits
debits
check, $15.10.
85
the
Refer
in
the
Bank
to
Bank
(Plate
212.
TO
HOW
FARM
KBBP
/^z
(^"^^f
c^i/n^.^i^^/f^z
c^
/
/oia/^
db
"
Q_
"^^^"^ 7Pt/^^^^"/C
dc
Z
"e.
da
^""^
L^
_^
yh- /fjyfv^
^^^^"^"^^^
^O
a."^i^
/M^
jciyi-'n^'
h"\:
Z2.
^^tU^^-/^
/f^y ^^^i^^gy
^T^^^c-^
2^
Sr^
ic^c.t^-K^
/V
^a^*i^(
SV"
"^o
^^^^y^a^f
.
J^
A^J-
^'
^f:?,"^
./^W 7i^/Ju.nA
90
"7o
f
o^
lo.
21-
/"y
"^
h"
(p^
df'
C/cU
c?^
dd
de"
ACCOUNTS.
/'A-T^
dZt^
ii^-*-i,"^
ff-^r'--^^^e^"^"^",-t^^/i..0uC
c-futj^f^^-^a^ '^^"^^r,
'^^^^f^.{^^*^^-^
'
'
dg
^/cyo
^A.^u^7U/4^ti^hJC
^
^'
FOR
FEBRUARY,
FEBRUARY
Cash
hand
on
Ed.
gives
Jack and
Wise
Wise
"
Second.
Refer
i.
check
for
which
he
the
$10.00.
in
cash.
$1.40
pays
charged
Bank
"
2.
He
with
credited
check
for
Third.
is
Shoeing
"
Refer
this
and
Expense
buys a Bob
Sled, $15.00, also
for
$24.00, giving check
same.
January.
99.
First.
Refer
Third.
given
and
in
check
ca).
(Plate
48.
reset
See
178.
item
db).
in
paid
cash
(Plate
48,
item
"
Bob
Sled
buys
The
7.
a
ton
Bank
charged
each
of
gives
to
Bran, $21.00, and
him
his
cancelled
Implements
Middlings,
for
checks
(Plate 49,
item
173.
to
Second.
See
item
and
163.
to
He
cd).
sharpened
(Plate 49,
FEBRUARY
cc).
shoes
has
213.
to
cb).
for
Jim
First.
1902.
$43.99.
FEBRUx\RY
dc
"S-o
Jj""LZ^.
TRANSACTIONS
on
"^^"^
:f
dh
He
'
Bran
"
and
Middlings
charged
to
Feed
(Plate 49, item
168.
"
Bank
payment
dd).
See
is credited
for
the
Bob
for
Sled
213.
86
both
and
checks
the
No.
Feed
7
and
(Plate
No.
8
"
48, items
TO
HOJV
KEEP
FARM
ACCOUNTS.
cJJmjui^^-/^(P
'V
^
y-
ca
'W?v.lAX.
V-
St
"=K^C,
t",-".'"^
7
/^O
^
7^
^ ^jc^.-^
Z2:
n
cd
i^
-2^
^
cc
/^a,-*^^//fev
-2./
//^
MuOCiLp^.
A
L^
ciUJL
/o
Vj-
".'
"4^"_''
ql
C^^^yr^^^-"^0^ ^'/?^/o e^'Cs
y^r2*i,r\.
J^^jyl-^ui^
YiP
tTT'Xyt^f*^..''*^
Oo
2^
33
^^*~^
hs--
i
.
(^/'x'^
"^ty^^"^"'-^'
eg
^'
^J"j^
c2(?o^
7^, ^ti^UL^
^
^/"to"
ode
"/j.'":^
2S
"^i^
te/^C^c-t.-"S^^^
J"
:'^
J^/ALtU
About
Checks,
Cancelled
remarks
see
FEBRUARY
4J/2 bushels
Clover
100.
First."
Second.
da).
Seed
See
"
$6.50
costs
Expense
Credit
the
ce).
Refer
88
and
89.
lo.
(plate 49,
for
item
of check
amount
to
162.
(Plate 48,
item
213.
FEBRUARY
He
Plates
bushel.
a
Bank
after
15.
the
long wanted
acres
Farm,
originally a part of Clovermead
40
The
First
National
loans
buys it for $82.50 an
Bank
him
acre.
the
money
5%
ten
of the
whole
to
on
years' time, agreeing
accept
payment
or
any
of principal on
interest
five
He
the
Bank
day after
secures
any
years.
has
and
at
part
by
mortgage.
101.
Charge
given
Second.
item
to
"
the
Bank
Farm
with
(Plate 49, item
Credit
See
df).
Clovermead
Bills
Payable
for
pays
103.
Refer
to
four-inch
2,000
"
tile
Expense
Credit
Bank
at
balance
117
and
]19.
(Plate 48,
mortgage
27.
$12.50
a
thousand.
(Plate 49, item
for
check
No.
213.
FEBRUARY
Cash
to
gage
mort-
139.
First."
Second.
the
of the
amount
Refer
cf).
for
FEBRUARY
He
the
amounts
to
28.
$42.59.
87
Check
eg).
10
See
No.
10.
161
and
(Plate 48,
item
162.
dg).
HOW
TO
KEEP
FARM
ACCOUNTS.
TO
HOM/
cA
KEEP
FARM
/f^" (J^
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FOR
TRANSACTIONS
Cash
hand
on
The
$42.59.
Bank
I.
sends
gives
First.
check
Charge
"
Second.
Credit
"
February.
for
2.
debit
Wise
Bank
the
item
(Plate 53,
the
for
check
178.
See
ca).
(Plate 52,
item
gives check
for
db).
213.
See
MARCH
He
checks
$20.00.
for
or
cancelled
his
him
MARCH
Wise
Ed.
^
1902.
MARCH,
MARCH
He
oo
"_{^
X3
;^^^./^^t^
:^
:l.
yv
A
^^^;^
^
ACCOUNTS.
buys
pair of rubber
a
First.
item
Debit
"
Second."
the
Credit
feet of
Lumber
103.
First."
Second."
MARCH
It is the
is
Cash
fair
a
takes
also
He
If
with
wages
to
an
a
of the
and
year,
for
valuation
inventory
item
dd).
item
See
cc).
Refer
for
eleven
months'
credits
himself
162.
213.
to
cash
his
balances
close
to
labor,
with
(|600.00)
services
his
wishing
and,
year,
also
and
it.
31.
credit
Wise
213.
for
for
the
as
per
what
he
the
year.
month.
the
hand, $42.59.
on
105.
time
Ed.
$300.00
at
contract,
thinks
gives
he
Ledger,
day
last
for
(Plate 53,
(Plate 52,
credited
See
dc).
gives check
is debited
Expense
Bank
104.
(Plate 53,
20.
he
$27.00, and
cost
item
(Plate 52,
Bank
MARCH
1,000
of check
amount
same.
110.
See
cb).
for
Fox
charge
or
himself, $4.50, and
for
boots
g.
him,
time.
for
we
the
have
and
a
charge
Then,
at
year,
and
hired
man
the
for
him
end
charge
by
the
the
money
of the
year
it to
labor.
90
we
year,
we
we
credit
an
open
pay
him
him
with
count
ac-
from
his
TO
HOW
TTI^A^Z /^^
S3
ca
-y
7"
cb
X
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^^
^/
^^^^
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o^a^ccyf^
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cd
ACCOUNTS.
FARM
KEEP
7-
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7
^7^^
^'^^^
6oo
(^^)Uy^jCjt^j
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y^CPV
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cf
wishing
Fox,
months
the
11
for
what
The
df).
thinks
should
debited
be
Refer
180
to
|CB
Cash
I 62
Clovermead
70
Expense
72
Feed
74
Implements
80
Labor
82
Interest
84
Taxes
Nat.
credits
pay
him
(Plate 52,
himself
and
(|600.00)
J. Fox
I 61
I
I
65
Plate
42I59
I
12900I00
I
408I39
I
409I71
!
Bills
$10580:03
I
I
4800I00
I
2029I30
1
106I40
Payable
Production
69
I
"
Ed.
1 79
Wise
769I00
I
958125
i
115I80
I
65I28
I
1846171
Bk
is
Balance
cash
account
on
as
hand
for
year.
For
year,
refer
Cash
The
given
is
further
to
the
folows
Book
I$I75I5!73
when
will
begins
he
instructions
the
books
The
which
Chapter
posted
now
above.
|42.o9,
April,
item
Cr.
1902.
I$i75i5|73
105"4.
iteiu
(Plate 53,
does
he
MARCH,
I
First
himself
also
184.
BALANCE,
$
this
for
and
(|2T5.00)
and
Labor,
111, also
and
de)
Wise
credits
now
should
Wise
to
to
TRIAL
Dr.
Plate
farmstead
credited
amount
now
cd).
the
books,
item
(Plate 52,
wages
he
his
close
to
=^
on
Ledger
on
"The
End
the
in
to
of
do
the
and
balance,
Ledger
new
at
for
the
Year,"
Trial
the
year,
first entry
the
what
accounts.
91
are
be
his
for
his
on
the
his
cash
coming
end
which
of
the
mediately
im-
Part
THE
Six
LEDGER
TO
HOW
FARM
KEEP
ACCOUNTS.
c^;^
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y
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3.
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0
/l."9^a
u.
o
"^
PKOPKIETORS
THE
106.
farm.
the
This
It
shows
shows
and
his
capital
net
This
but
called
is
opened
for
what
opened
he
has
beginning,
withdraws.
It
gained
or
lost
or
eral,
sev-
proprietor
one
in
of
cases
the
the
but
unite
In
of
conducting
business
and
and
each
debited
ness
busi-
a
partnership,
partners,
with
One
showing
what
showing
But
for
necessary-.
In
this
not
his
personal
credited
account
with
gain.
the
proprietor,
each.
one
if any.
salary,
are
in
if
Usually,
(private account)
net
he
the
the
count
ac-
an
of
them
for
what
withdraws.
108.
his
be
there
into
puts
what
much
persons
each
he
in
in
insolvency.
more
with
and
how
partnership.
a
interest
owners
investment
makes
whether
or
his
closing
net
or
two
it is
he
of
is true
when
credited
of
amount
time
the
the
represents
investments
at
107.
are
the
additional
also
he
account
ACC^OUNT.
same
If
the
a
salary
to
partnership,
manner
"
the
the
and
farm
he
each
the
thinks
end
he
accounts
and
the
two
purposes
the
net
would
gain
and
acounts'
year,
is entitled
of
use
other
includes
account
of
account
the
two
personal
partner's
division
94
for
proprietor's
at
which
several,
investment
draws
ordinary
well,
as
the
he
set
or
or
he
is
and
the
be
kept
net
loss
(li\ided
pro-rata
was
or
entered
as
agreed
into.
upon
This
when
the
agreement
Is debited
account
or
ship
partner-
and
credited
THE
YEAR,
as
follows:
TO
CLOSE
116.
and
gains
THIS
After
have
ACCOUNT
all
been
the
closed
AT
in
accounts
into
THE
the
95
END
the
Loss
OF
Ledger
and
Gain
losses
showing
account
"
debit
or
credit
this
and
Gain
Loss
the
make
ink
black
Refer
the
Fox
We
in
to
is
then
black
"Present
between
the
61
Plate
$2,123.57
account
between
beginning
side
the
sides
of
the
and
you
the
and
year,
will
them.
linee
closing
the
of
amount
is
which
account
red
with
between
below
just
new
lines
in
side
which
difference
amounts
two
the
Worth.
Present
of
date
the
total
the
debit
the
on
the
by
between
closing
the
rule
the
credit
the
on
of the
shown
as
difference
the
amount
ink
gain,
net
or
larj^er, write
Then,
black
write
difference
the
and
in
find
is the
balance.
enter
which,
After
the
Balance"
loss
net
Now,
side
credit
account
and
ink
in
''To
ink
red
the
account.
If the
sides.
for
account
ACCOUNTS.
FARM
KEEP
TO
HOW
the
sides,
the
rule
ink
the
Worth"
which
write
we
62
and
red
in
i
lines
closing
at
ink
on
|12,703.60
e:
date
credit
we
and
this
the
and
to
96
him,
and
see
the
bring
that
and
debit
the
amount,
time.
will
then,
side
the
"To
words
down
the
the
on
|12,703.60
"
net
to
gain
balance
difference
Balance."
side
credit
which
is
hiSi.
TO
HOW
c/jT
FARM
KBBP
U"r^A/^x^^
ACCOUNTS.
o^^J^tTT^'y^
^aA^f^ny
jm.
jljiL
J9uf^yiitcry^
vt;in''y"i.o^aip(
^^"!fO
S-
//^^
M.
i^
C/ii^Ti't^-H^Kj~
^'JKjn^yi^"-t"^
"^r^^i^no
!".
J3i
T
/^.^oo
J.^a2:
K^ ^^A
dfL
/2^
a.^t^L.c^c^
FARMSTEAD.
THE
117.
This
stock
capital
represents
itself.
to
stand
to
the
owner's
interest
from
sell
or
be
in
to
year
from
it
debited
a
work,
to
or
know
with
Perhaps
and
it may
what
each.
be
they
In
such
property
pay
you
cases
proprietors
business,
and
this
unless
year
add
we
the
to
account
this, the
ness
busi-
continues
account
Therefore,
credited
acreage
more
the
farmstead
beside
the
count
ac-
follows:
as
ESTATE.
other
own
may
you
The
is, that
part.
REAL
121.
the
difference
principal
untouched
should
a
equivalent
respects
some
corporation.
of
The
farm
in
is
account
account
the
OS.
in towm.
on
the
it is best
98
farms
You
investment,
to
enter
rent
them
you
them
and
open
by
an
name,
one
you
wanting
account
such
as
"Beechwood
Farm"
AT
128.
To
side
the
closing
black
gain
"To
Loss
lines
and
In
that
showing
ink
under
and
the
the
to
ink, "By
in
debit
ink,
Property."
Debit
and
credit
the
case
a
loss
as
credit
lines
and
explained
of
gained.
credit
the
similar
under
99
the
to
the
those
Next,
write
side
be
closing
various
Rule
"To
a
any
accounts
in
ventory"
In-
of
amount
writing
it will
side,
gain.
the
Carrying
amount
debit
the
debit
the
credit
the
them.
account,
illustration.
:u
on
"Gain"
exceeds
are
on
ink, "By
amount
between
valuation.
"Loss"
side
The
aniount
totals
red
side, in
next, write
and
for
closing
of
entries
the
valuation.
the
Farm"
debit
THE
gain,
of
YEAR.
OF
Gain"
and
the
Beechwood
the
is the
enter
side
on
of
amount
debit
case
write
amount
the
exceeds
red
the
END
THE
close;
for
Inventory"
in
"Brown
follows:
as
in
the
or
black
loss, and
account
in
the
129.
whosoever
ground
to
or
farm."
the
Parson's
"
Therefore,
a
with
satisfactory buildings,
maintain
to
is
there
unless
"Expense"
specific
some
well
as
is
fences,
good
annual
small
the
might
farmstead
the
sells
he
it when
having
improved,
is
farm
the
to
fastens
sells
he
the
Business.
of
Laws
and
fixture
a
allj
with
go
farm
of the
owner
after
tiled, and
well
is
building
a
the
whatever
general,
In
farm.
them
to
is
there
farms
selling
or
fairly belonging
all
it and
is above
buyiing
been, that
has
centuries
for
there
when
then,
everything
and
buildings
all
owns
Naturally
it.
below
land
owns
is, and
of law
rule
"The
IMPKOVEMENTS.
AND
BUILDING
ACCOUNTS.
FARM
KEEP
TO
HOW
penditures
ex-
charged
be
to
for
doing
other-
house,
barn,
fences
reason
wise.
is needed
tiling
and
should
items
books
the
this
the
will
anticipated,
an
account
and
all
money
the
end
of the
be
credited
the
sum
Gain"
total
of
say
ten,
of
which
side
for
year
the
be
when
year
less
account,
of
which,
the
to
doing
By
for
ventory"
In-
"By
charged
equally
such
for
depreciation.
improvements,
opened
be
paid
of
should
is distributed
depreciate,
constantly
debit
and
building
should
should
the
each
new
a
at
account
account
first cost
Then
it.
to
this
percentage,
and
"Loss
and
Improvements"
closed
are
certain
unimproved
charged
be
for
a
or
and
"Building
for
is
farm'
if your
But
course,
of
period
a
years.
in
If Fox,
and
illustration
the
Improvements"
he
bought
them
to
that
of
the
an
account
opinion,
owner
When
should
and
of
you
debit
instead
in such
on
the
the
item
of
cases
purpose
for
disposition
cb)
would
"Expense,"
to
call items
them.
of
such
for
entry
proper
had
but
a
as
loss
However,
items
Stock
the
have
must
'"Building
a
been
his
at
this
be
to
Scales
charge
is improved,
farm
than
once
is
a
to
matter
decided
by
farm'.
have
and
21.
(Plate
account
it is better
open
the
account,
22d
July
had
given herein,
a
"Building
credit
as
and
follows:
100
Improvements"
account
you
AT
135.
KEEP
THE
END
credit
the
find
Now
the
debit
the
credit
of
exceeds
Rule
the
"To
red
ink
account
enter
the
amount.
the
and
which
loss
Gain"
the
make
a
and
Loss
and
be
write
value,
the
sides,
the
will
and
for
annually
charge
present
Inventory"
side
"By
lines
closing
write
the
on
Inventory"
account
Now,
and
amount
enter
the
on
amount
balance.
totals
between
in
them
carry
Building
debit
and
side
below
down
bring
closing lines, in
the
the
amount
credited
black
when
closed.
was
writing
"To
credit
will
their
between
the
which
the
"By
ink
to
ink.
Next,
ink,
in
side
red
going
what
decided
having
After
estimated
difference
the
difference
black
in
side
YEAR.
THE
are
you
having
or
OF
ACCOUNTS.
account:
depreciation
tear"
and
"wear
on
of
cent,
per
this
close
To
FARM
TO
HOW
the
on
and
amount
the
debit
lost
side
Improvements"
101
over
to
the
of
that
for
the
"Loss
account
amount
and
in
lost.
Gain"
black
count,
ac-
ink
TO
HOW
FARM
KBBP
PAYABLE.
BILLS
136.
hence
Bills
we
give
we
debit
Bills
with
agree
the
AT
the
in
In
red
ink,
the
below
between
"To
total
amount
the
closing
between
the
This
to
the
amount
of
END
this
Rule
the
lines
sides
of
of
notes
is
never
forward
to
a
new
the
account
we
owe.
closed
102
note,
that
should
the
at
all
Therefore:
end
and
unless
the
the
in
the
ink
should
Plates
for
64
the
black
ink
credit
side
the
and
will
side,
make
ence
differ-
exactly
it balances
farmer
debit
will
on
find
year,
the
on
enter
black
which
(See
of
which
write
in
As
page.
understand
write
lines
Next
the
that
YEAR.
then
Balance"
others,
to
Whenever
pay
we
account
difference
them.
"By
account
the
them.
owe.
THE
and
pay
will
we
at
give
we
when
this
notes
closing
between
and
of
OF
sides
for
to
you
account
the
Balance"
balance.
account
with
closing
difference
this
amount
THE
have
sides
two
notes
Payable,
Prom
the
the
we
Bills
Payable.
between
140.
because
credit
we
of
account
an
Payable,
note
a
difference
times
is
This
ACCOUNTS.
agree
65.)
or
it is
find
essary
nec-
it best
KEEP
TO
HOW
FARM
ACCOUNTS.
Ua^ay^"e.
^f
'^j wa^
/^o/
Jkcyf-M/Si^lyTiJC
9}Uyfaa^je
J-AA^ ?b(-f/^gyn^i.
Thfirt^a^je
4^
f
7^.
-^
^3c
-\'
S3"
oo
ao
l"^0^
%(r
/S
/fOV"
41u
1.
to
have
at
the
a
end
of the
it
as
he
paid,
The
are
secured
did
January
but
keeps
necessary
they
142.
speaking,
be
OR
made
on
when
paid charge
car
draft
the
load
of
on
you
for
If
to
explanation
or
the
person
you
write
your
or
doesn't
destroy
is
under
drafts,
but
if
Clay
it
as
of
or
your
transaction.
103
Live
Cash
a
absolutely
cash
the
cumstances
cir-
ordinary
you
Co.
"
"stockers," charge
when
technically
draft
a
and
it is
Robinson
them
are,
not
making
secured,
discharged.
These
days sight
National
thus
it is
for
up,
will
five
Production
column
he
BY
First
the
notes
mortgage
you
upon
SECURED
paying
taken
with
do
three
one,
"feeders"
to
and
Payable"
any
account
new
to
DRAFTS."
SIGHT
much
64)
the
sure
transferring
the
given
are
In
NOTES
When
all
until
kept
of
be
old.
has
Plate
until
side
YOUR
Fox
notes
them
"Bills
instance:
PAY
2nd, (See
have
For
above
as
Ledger,
new
side.
the
on
by mortgage.
TIME
you
down
the
to
the
on
YOU
"
is closed
account
credit
the
balance
WHEN
MORTGAGE.
balance
on
brought
was
141.
Bank
the
enter
which
the
balance
the
this
year
year.
transferring
enter
account
each
Ledger
new
When
you
^ro.
Ciyyvce^
to
should
accept
account,
Book
the
it
"
transaction.
send
their
writing
details
a
you
of
amount
Stock
be
of
in
the
BILLS
143.
taking
If
for
note
a
two
the
account,
at
AT
150.
actual
to
a
each
as
This
new
In
page.
OF
like
Bills
On
farm
the
receivable
by
Receivable,
monej^
END
it balances
the
farm
your
and
you,
You
take
do
you
sequently
con-
notes
have
not
have
can
you
products
to
counted
dis-
them
beginning
unless
therefore,
year,
the
THE
of
any
legal proceedings
needing
account
business
Bills
to
of
if
or
bank.
your
it is
amount,
case
sell
or
money
debited
In
reasons:
prove
the
be
must
for
loan
you
RECEIVABLE.
YEAR.
THE
or
closed
never
it is necessary
it is advisable
account
is
Payable,
to
is closed
at
sides
and
a
open
the
to
forward
Ledger
new
end
in
of
the
year
follows:
Find
side
Then
them.
black
the
difference
Balance"
"By
rule
the
Next
ink
"To
for
closing
write
on
Balance"
between
this
difference
lines
the
the
and
enter
debit
side
for
the
amount
104
which
the
write
will
total
beneath
of
on
make
the
it balance.
amounts
the
the
credit
closing
difference
between
lines
which
in
TO
HOW
FARM
KEBP
ACCOUNTS.
PRODUCTION.
155.
on
the
of
accounts
either
simple
or
matter
irksome
the
with
extra
must
work
account
present
of
stock.
title
keep
be
for
them
to
his
the
In
the
end
simplicity
with
of
the
106
of
amount
The
of
is
he
his
farm.
end
of
ing
guess-
year
to
it all goes
into
the
different
all
grow
show
duction
Pro-
argument
products
sales
isn't
soon
the
little
ducer
proThe
Much
details
the
a
It
field.
each
mighty
crediting
The
"Manufacturing."
this, and
at
accounts
the
because
with
there's
number
is "Production."
results
so
for
products
sales
to do
the
practicable.
as
manufacturer
the
keeping
account
lessen
to
far
as
account
done
in
account
finishes
an
anyway,
the
the
required.
for separate
But
or
practical
no
Ledger
credits
to
grows
to
weighing
it is necessary
"Merchandise''
likened
comprehensive
most
for
his
first essential
the
the
manufacturer
be
can
and
in
opened
sales, the
in
accuracy,
credits
farmer
a
after
farm,
merchant
his
simplicity
As
to
and
to
kinds
Production
KBBP
TO
HOW
FARM
ACCOUNTS.
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is clear
to
this
to
In
At
the
hand,
the
is
farm
the
or
opposite
the
the
loss
the
of
difference
of the
side
Production
live-stock
the
the
difference
items
further
farm
account
products
remarks
sides
two
showing
them
to
the
management
accounting,
as
107
follows:
with
lating
re-
the
the
for
Loss
of
net
the
therefore,
and
this
to
what
showing
the
expenses
shows
charged
are
it is credited
carried
between
farmstead's
of
and
year
between
this
practical
credit
end
Then
and
gain
the
all
difference
year.
for
subject.)
beginning,,
account.
48
(See paragraph
one.
every
^S-
is
for
Gain
count
ac-
operating
results
year.
we
on
sales
the
of the
This
debit
is
and
TO
HOW
AT
160.
in
red
as
shown
the
the
amount
gain
in
all
in
example
and
Gain
account,
"To
Loss
and
which
closing
lines
and
write
on
the
account
given |4,043.50)
account
in black
(See
debit
the
and
to
the
the
91) writing
Production"
108
on
and
write
as
amount
the
the
or
tween
be-
amounts
the
the
closing
inventory
example.)
an
credit
the
balance.
below
of
will
gained
total
side
the
on
account
amount
69
above,
is carried
Plate
ink, "By
as
the
enter
hand
on
debit
the
amount
the
side,
between
Next
for
makes
the
68
difference
exceeds
credit
have
we
year.
Gain"
and
Plates
(See
side
the
which
Inventory"
"To
the
credit
for
tlie
on
produce
find
Then
sides
write
and
sales
closing
ink.
stock
of
the
after
date,
black
After
ink,
YEAK.
THE
We
the
amount
red
the
them,
all
of
amount
or
rule
lines, the
the
OF
account:
inventory.
between
difference
Now,
the
ACCOUNTS.
FARM
END
this
close
and
side,
debit
THE
To
bj
sides,
two
be
ink,
KBBP
gained
side
credit
amount
of
(in the
the
side
Loss
of that
gained.
TO
HOW
KEEP
^
FARM
ACCOUNTS.
(^^^^7.
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^
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01
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:i"
^OF
EXPENSE.
161,
and
in
business
No
keeping
capacity
this
account
loss
which
farmstead
the
there
are
during
go
at the
therefore,
into
end
we
conducted
be
can
items
numerous
the
As
year.
general
a
which
improvements
of the
year,
debit
and
and
credit
110
rule
it
be
as
all
that
or
should
be
must
general
expense,
some
highest plane
the
to
up
without
its
ing
earn-
charged
items
cannot
charged
follows:
of
to
are
be
this
to
a
ventoried
incount,
ac-
DEBIT.
162.
buy
not
For
to
to
use
sell
CREDIT.
everything
on
the
again
farm
such
seed, tile, etc.,
freight,
For
all
express
as
and
which
tionery,
sta-
account.
izers,
nails, fertil-
lumber,
163.
164,
we
we
etc.
pay
out
charges,
shoeing, threshing, etc.,
for
horse
etc.
Ill
For
has
anything
been
debited
we
to
sell
this
TO
HOW
sides,
if
In
anything
amountt
of
the
of
loss.
Loss
black
in
the
Loss
For
and
and
and
find
Gain"
the
an
example
Gain
account
to
(Plates
112
difference
if not,
and
the
90
and
between
write
Expense"
70
91).
and
make
the
enter
the
to
and
the
on
for
71
the
and
the
credit
the
on
amount
Next,
Plate
write
lines
closing
"To
account
refer
the
them.
between
Gain
YEAR.
THE
credited,
rule
Now,
ink
OF
account
been
has
balance.
account
this
ink, ''By Loss
side, in red
side
closing
ACCOUNTS.
FARM
END
THE
AT
165.
KEEP
debit
amount
look
up
TO
HOH^
cJy"
FARM
KEEP
ACCOUNTS.
cy/aA7-"^
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M2L
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rdk/4^
7?vi"^^/i^"^
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j2iu
7^
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ro
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AL
%" ^O
^u
/":^o-y
c7a
^
^p7U^-"y**Xj/t-r^
'^ to
FEED.
166.
out
opened
could
and
stockmen
most
pay
This
for
feed
with
it.
be
farmers
during
in the
included
the
will
year
114
want
it is
Expense
to
know
best
that
account,
bow
an
much
account
but
as
thej
be
AT
the
170.
To
credit
side, in
feed
we
sides
and
have
close
write
the
closing- lines
difference,
bring
debit
side, writing
the
amount
refer
to
down
side
of
Plate
credit
the
of
I^ss
the
the
on
"Loss
this
end
Inventory"
the
make
between
them
of
and
"To
account.
90.
115
the
for
black
in
of
the
Loss
Rule
the
black
account
(See Plates
ink
Then
"To
72
totals.
on
enter
Feed"
and
the
Gain*'
and
ink
oh
two
balance.
Inventory."
Gain"
value
between
account
in
write
year,
the
ink, "By
inventory
and
of
difference
side, in red
amount
date
YEAR.
the
the
will
write
THE
at
Find
which
and
Next
the
account
ink, "By
the
on
that
this
red
OF
END
hand.
on
for
debit
THE
73
the
on
for
and
FARM
KEEP
TO
HOW
ACCOUNTS.
(^Z^7^
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^
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oy
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t
;f^
2A
g
o_a
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V? V
^
g/^ ^Pvt^^"-"^yUr-yy.
^
^
,
IMPLEMENTS.
1*^1. Implements
and
appliances
and
their
is
It
worth
customary
of
of
This
a
style
desirable.
decided
laid
down
by
depends
on
cent,
farmer
cent,
and
by
deducted
himself.
This
to
its condition
per
the
the
on
per
superceded
the
No
one
for
hard
is debited
account
116
same
They
not
But
the
are
greatly
certain
a
pattern
that.
farm
manufacturers
among
depends
for
the
manufacturer.
the
machinery
course
and
of
on
are
a
tool*
visible
asset
of
taken
care
"wear
also
and
whether
later
and
fast
and
ventory
in-
tear."
it is of
much
depreciation
and
them.
their
from
deduct
for
the
as
more
must
be
rules
can
be
credited
as
lows:
fol-
KEEP
TO
HOW
FARM
ACCOUNTS.
i^
^V7t^4JU/prw"Ct4
If
*/^
'Jtw^
?7u/""Ai^(in^^
^
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31.
z;^/.^?^
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^
r-^.
J^C.
^
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2k^
AT
176.
as
74
the
and
Gain,
To
Feed
close
account
75
and
Plate
90.
THE
this
which
compare
END
account
YEAR
THE
OF
at
end
the
immediately
precedes
carried
amount
117
of
forward
the
year:
this.
to
See
Loss
Same
plates
and
TO
HOW
FARM
KEEP
ACCOUNTS.
ddyA
Jr
TTyr
fyU!^
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^
/
"2 0"",
7^
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is^""
FARM
177.
be
charged
by
the
to
all
and
and
79)
by
as
the
year.
show
the
Labor
how
year.
to
an
Accounts
time
each
of
the
should
account
of
this
follows:
118
hire
we
to
be
time
credited
Wise
be
nature
man
or
opened
for
a
charged
to
them
account
kept
are
when
debited
ferent
dif-
should
That
day.
should
from
example
if
But
allowed
the
by
account
them
wages
The
farm
the
with
account
an
open
Account.
separate
a
the
the
on
paid
money
them,
of
the
then
year
end
man
to
to
necessary
employed
men
and
isn't
It
HELP.
men
each
direct
the
at
(Plates
we
and
hire
78
a
ited
cred-
THE
AT
181.
enter
on
To
will
which
the
"By
end
the
amount
Balance"
of
the
the
of
between
"To
them
Now,
bring
and
difference, entering
is the
Plates
due
amount
78
and
119
the
Balance"
balance.
between
the
(See
ink,
YEAR.
THE
difference
account
totals
which
year.
the
side, in red
make
lines, enter
ink
close, find
debit
the
OP
END
79.)
or
it
to
on
sides
two
and
the
rule
the
the
his
amount
closing
in
down
and
black
credit
credit
at
side
the
TO
HOW
KEEP
FARM
ACCOUNTS.
^^
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rjUZ^A'/Cd^
j^
J^
-h-y
IL
^^^tZ4"V^^.
/
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d^i^
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T^S" 90
^
y^o-y
2^il.
Cy^^^^K-^A^^
"fir
J3
i^
^
\S~8^
"2~S
LABOR.
183.
this
(Farm
the
farm
charge
As
Help)
by
all
previously
the
sundry
we
explained
open
year,
help
an
and
hired
under
for
account
also
from
120
a
the
Labor
time
each
account
man
account
to
time.
preceding
employed
to
which
ob
we
TO
HOW
^
BARM
KBBP
ACCOUNTS.
(^a:^ f7^
^meAz^"iy^
^ 'o-y
".
^
^ 2::
^^(
/""?
"^
/Z.O
INTEREST.
180.
interest
us
at the
borrowed
If
we
must
we
end
or
of the
what
interest
have
an
open
year
our
pay
are
we
are
it.
paying
paying
122
hold
or
with
account
what
loans
to
us.
notes
Then
for
the
which
draw
it will
show
use
of money
TO
HOW
ACCOUNTS.
FARM
KEEP
Jmhaa
(A"/3
C^
JMl
66hhf-^
""j
"
(3i/^(Htdf^/axJt^x.
^
//c5' to
AT
"V7"nf'
Z^
Thjuy J/
/;z-o
190.
the
the
on
If
sides.
two
the
credit
side
"To
Loss
debit
side
side
be
side
Loss
"By
the
the
acocunt
82,
83
lost,
Gain
interest
and
Interest
account.
ENTRY
been
amount
Receivable"
discount
placed
the
TO
the
at
you
of
a
gain,
gain
ink
in
red
on
interest.
the
on
the
This
lines
Loss
and
the
credit
on
ink
interest.
on
gained.
amount
red
in
closing
side
be
the
to
a
when
separate
account
for
full
the
by
credit
the
and
debit
OF
NOTES
in
If
or
simply
same
bank.
your
is
MAKE
deducted
receive
discount
open
Sometimes
"
the
to
discount
discounted
As
"
it is useless
for
debit
the
between
and
Gain
side
Plates
(See
90.)
interest
"Bills
is loss
rule
if there
or
is
write,
we
Now,
write
we
which
which
the
on
difference
the
larger,
larger,
account
DISCOUNT.
193.
is
Gain"
loss,
a
and
and
191.
be
find
Gain"
balance.
amount
Loss
side
the
YEAR.
THE
we
and
and
account
enter, if there
the
credit
the
If
account
debit
makes
of
this
close
To
OF
END
THE
AT
need
do
you
face
the
in
note
Then,
the
bank,
debit
proceeds
of the
note.
123
call
it, but
to
have
we
forget
and
debit
if this
the
note
a
to
credit
Interest
has
amount
bank
the
COUNTED.
DIS-
HAVE
money
don't
for
name
both
YOU
this,
bank.
for
credit
or
of
of the
another
for
the
TO
//Off/
.^^h.
KBBP
FARM
ACCOUNTS.
n^.
omt"f
c^^
i^
"-\ rMr.J^ ~lZ"w"^
mt
ci^"^V-
^
ai
^
(^t^gj^^ ^yC"^^i^i^-Ut^
M"y^^
^y-iW
y
193.
and
It is
Insurance
be
should
of
matter
a
this
to
gratification
for
to
amount
charged
INSURANCE.
AND
TAXES
the
All
year.
For
smrance
all
we
195.
To
Loss
and
account.
in black
Then
carry
the
Gain"
in
and
the
rule
ink
the
side
of that
in
it
is, too,
that
in
direct
Insurance
touch
there
with
late, it is almost
states
"
in
good
that
is
an
Every
his
in
and
such
interests
Companies,
124
to
the
Plates
ac
between
enter
84
and
85.)
entering
account,
And
form
mutual
insure
but
is
stockman
insures.
impossibility
Stock
and
date,
it
(Plate 90).
farmer
really
the
make
to
(See
shown
as
insurance,
it,and
lines
Gain
and
side
credit
necessary
side.
Loss
account
INSURANCE.
the
on
closing
of each
the
to
ink,
amount
the
totals
amount
red
YEAR.
THE
OF
write
Then
interested
some
In-
END
THE
close,
the
debit
196.
Of
for
pay
we
balance.
them
on
either
Taxes.
or
count
for
out
pay
Taxes
our
CREDIT.
AT
'*By
what
know
to
DEBIT.
194.
^"^:.ir
the
fortunate
very
as
with
farm
vitally
to
keep
his
him
fellowB.
property
Farmei^'s
Mutual
in
TO
HOW
ACCOUNTS.
FARM
^^^j^ t^7'2"ui^j^,i^^^^
tm^fJ
J^
KBBP
C--\^
"y
xg^""ac?'C^^jL-^^-^
-^-^
j22k^^
(^s-.is'
^
(^"r,",K
Cos.
the
then, too,
and
Mutuals
33
in
cents
on
"it's
for
This
and
it's the
No
little
afford
farmer
to
is
effort
should
age
have
be
stamp
passed
are
afraid,
not
and
on
as
your
risk
of
was
one-half
representatives
which
to
the
will
best
that
by
and
help
interests
125
eat
to
as
they
of
increase
them.
farmer
no
intelligent
county
and
whole,
as
desire
now
your
organization
says,
-"'To
and
those
of
profits,"
purpose
a
year-
the
his
Congressmen
you,
three
Every
of
the
averaged
and
insure,
sessments
as-
advantage
up
tend
farmers,
Yorker
New
of
taking
unity
Stand
their's.
saving
the
encourage
much
no
has
on
himself.
the
the
men,
Rural
fire
to
should
of
part
the
enforced
favorable
neglects
and
be
that
man
this
business
would
written
farm
made
them
average
that
writ
Companies
of
worth
respect,
every
Companies
business
the
on
the
the
on
other
among
don't
things
carTy
Stock
insurance
in
leaks
If there
ganization.
the
in
Mutual
The
consideration
a
understands
directed
with
business
really good
can
is
little
the
losses!
no
.fl.OO of
every
109
the
1899, twenty-five
had
eight
comparison
plan.
term
in
desirable
more
Of
less.
Ohio
in
much
and
is
cost
insurance
ing
safer
really
are
use
to
the
have
repealed
agriculture."
o"^
wellthere
and
and
poetlaws
that
TO
HOW
FARM
KEEP
ACCOUNTS.
^C^^^^Qg
^
(^a^rc
MOL
J^
V
ACCOUNTS
farmer
Th^
the
person
him
and
sold.
all payments
C.
the
against
have
we
"
H.
in
their
when
it
was
To
to
if
red
ink,
necessary
to
date
"
the
"To
is
the
R.
R.
Co.,
''By
side
Balance''
account
them
to
new
be
make
the
Ledger,
Balance''
totals
account
writing
and
the
the
on
the
amount,
126
charged
This
to
account
of seed
for
lost
corn
their
treated
are
when
or
check
lows:
fol-
as
on
the
want
we
the
between
credit
side,
the
difference.
rule
the
closing
carrying
forward
debit
side
writing
the
in
black
on
the
in
This
lines
the
to
to
sides,
two
of
ink
balance,
with
YEAR.
write
black
opened
pei-sonal account,
a
credit
year,
which
in
him.
nature
amount
after
to
But
be
must
to
them
THE
larger,
the
for
the
of
be
amount
tlie difference
the
balance
the
this
OF
end
find
page,
new
of
the
at
for
given
END
THE
him
equivalent
have
Accounts
close,
debit
between
t'nter
or
a
the
the
R.
paid.
203.
;!iid
R.
and
AT
traiiHfer
D.
hands,
sold
cash.
for
should
credited
him
by
PRODUCE.
SELL
products
account
an
products
made
charged
while
makes
all
Then
WE
his
sells
time,
on
WHOM
TO
usually
is sold
anything
when
/^^-"yXi^".f.,^^u.^
PERSONS
WITH
197,
as
^4^
CKt^ti^
and
amount
page
new
ink
old
the
page
KEEP
TO
HOW
ACCOUNTS.
FARM
(^f-^
J^
s:
yy
t".
/S'/o
"From"
which
X
and
"To"
amount
of
amount
write
the
do
Ledger
the
new
credit
side
Balance"
and
the
204.
as
to
we
the
on
the
make
the
totals
new
and
count
ac-
carry
the
or
page
new
black
in
account
new
to
old
ink,
has
same
which
been
transferred.
account,
WE
as
the
and
a
or
page
"To"
WHOM
the
on
new
a
page
account
FROM
sell
the
account
practically
whom
will
and
we
BUY
and
on
GOODS.
accounts
debit
new
we
and
keep
credit
follows:
210.
Whom
write
Balance"
the
enter
the
"To
ink,
foot,"
other
the
on
which
to
of
an
which
are
AT
same
the
amount.
PERSONS
These
persons
to
"From"
WITH
ACCOUNTS
with
forward
forget
not
page
balance
to
the
on
carrying
When
closing lines,
used
amount
"By
date,
the
red
in
sides
the
is
"shoe
the
side
debit
between
rule
ledger writing
the
then
larger
the
on
difference
balance,
forward
Ledger
new
or
page
is
side
credit
will
you
new
transfered.
was
If the
and
the
on
as
These
accounts
explained
We
Sell
THE
under
Produce"
END
are
the
OF
THE
balanced
head
of
YEAR.
and
carried
"Accounts
just preceding
this,
With
which
forwai-d
the
Persons
To
see.
TO
HOW
in
the
It isn't
taking
(in
rotation
that
number
Ledger
of
course)
should
(See
checking
each
have
89).
been
check
given
where
you
checks,
we
For
money-orders
begin,
Book
and
Then,
when
the
Bank
them
with
Ledger.
presented
all
should
for
what
You
payment
jou
know
at
the
be
Bank
your
Check
it is preferable
DEBIT.
212.
the
Cash
the
on
in
the
in
compare
one
along
matter
no
go
Plate
checks,
Each
with
account
an
open
consideration
farm.
the
on
cancelled
checks
in
BANK.
carried
be
can
everything
Ledger
the
to
necessary
It
Ledger.
ACCOUNTS.
NATIONAL
FIRST
211.
FARM
KBBP
but
Book,
it in
to
have
be
numbered
1
or
300,
posted
to
hands
you
have
given
then,
just
and
the
your
out,
what
bank.
CREDIT.
213.
currency,
or
make.
drafts
deposit.
128
For
all
checks
we
is the
he
should,
business
and
you
a
that
month
balance
shown
account
you
unless
checks
payment.
When
these
know
a
bank
for
what
in
book
with
in
book
during
checks
with
the
your
the
those
each
check
is found
the
Ledger
intended
130
if in
have
bank
a
them,
as
haven't
month,
is where
and
Avliy it
sented
pre-
with
stamped
This
the
paid,
and
the
is best
use.
the
book
been
you
farm
the
by
you've made,
for
once
you
check
or
to
any
do
you
shown
Ledger
you
account,
to
balance
out
as
about
doubt
is handed
still out.
are
banker,
your
it is returned
given
have
your
checks
numbering
account
you
you
with
bank
payment
cancelled
just
of
have
checks
that
when
agree
the
the
presented
compare
will
of
some
for
with
keep
bank
"writteu-up"
it should
by
advice
for
Assuming
it
have
selected
have
to
go
left your
have
to
to
man
transaction.
if you
and
in business,
"don'ts"
ACCOUNTS.
FARM
KEEP
TO
HOW
you
portance
imto
m^
^^^-^"^^/a
JA^.^^
99UA. 3/
c^^-^.^^
-^
^^"^!/^^x^''^^-^"t^g-"^.^?^
d".
.^^L:dl
frrr-
^^
^^^^y^^^^jC^f^^-cz^/-
^
.i^
SJ-^/
^^
2^
t79?7^^
.-^^A^
.^
J
^
.
.^
_f^^
Xl
^c
"y
'^J^^"^
h3
//J~^o
^^-
A^ZJ.
^Y
2-/7^3
J~n
^o^A3
ro
-J'
LOSS
216.
all
This
is
account
gains
and
losses
our
AND
GAIN.
kept
for
show
to
the
and
year
final
the
is debited
Debit.
217.
At
w^hich
of
accounts
have
we
end
upon
during
lost
218.
the
year
the
AT
219.
If the
the
To
debit
for
to
the
we
debit
closing
side,
lines
The
Fox
amount
find
for
the
examine
the
enter
the
the
credited
and
amount
the
the
and
year,
of |2,123.57
his
present
"Proprietor's
credit
to
is the
90
and
"To
between
credit
after
the
side
credit
and
as
illustrated
132
is
loss
during
for
the
which
debit
the
J. Fox
explained
by
GO
ink,
on
the
total
ings.
foot-
net
gain
carry
this
account.
under
Plate
we
the
larger,
rule
is the
is closed,
of the
red
is
ferring
Re-
year.
is the
ink,
debit
larger,
side, in
after
the
the
sides.
two
the
credit
black
account
side
worth, proceed
Account"
side
Fox,"
in
the
it exceeds
debit
exceeds
this
upon
gained
between
net
the
them,
accounts
the
YEAR.
91), the
J.
of
year.
debit
it exceeds
and
we
have
amount
the
side
(Plates
date,
enter
If
year.
all
THE
the
end
the
for
difference
the
larger
amount
the
OF
END
Find
be
it exceeds
amount
the
close:
side
gain
net
THE
At
which
the
year.
to
and
Credit.
the
all the
for
year
of
of
up
follows:
as
so
summin""-
the
and
Then
head
61.
of
TO
HOW
THE
AT
220.
you
lost, proceed
L^rst.
gains
larger
credit
or
a
Loss
them.
the
Gain
side
in
Gain.
and
Gain
account
account.
at
your
Ledger
what
is in
have
you
all
ance,
bal-
made
the
and
oi
each.
Gain
remember,
in
this
end
either
side
and
carry
the
must
credit
be
to
side
Loss.
That
always
either
them
the
of any
133
when
is left
in
by
debit
account
To
you
help
and
a
do
of
be
is the
when
a
the
the
the
Liability
the
to
nothing
loss, then
side
bilities,
Lia-
or
carried
not
are
and
but
account
an
it
account
Resources
a
greater, and
the
loss
gained.
are
Liabilities
pass
Gain
of
it is
that
Liability,
a
side
or
larger
or
or
thai
Account.)
and
what
debit
and
Resources
debit
and
Resource
is the
if the
lost
or
close
we
nothing
year,
losses
losses
connection,
Loss
have
if the
Gain
Resource
the
Gains
a
the
a
to
we
or
we
of
time.
which
account,
and
either
If the
under
upon
ments,
Imple-
which
upon
Loss
the
that
at
Ledger
to
that
account,
the
Products,
hand
on
accounts
Loss
which
mind
Live-stock,
instructed
carried
account
an
As
But
to
be
always
of
when
have
in
as
the
Losses
are
it is
YEAR.
all
of
(Refer
upon
bear
THE
ascertain
you
showing
must
what
it to
carried
into
acounts
accounts
decide
year,
accounts
made,
Ledger
nothing
those
all
is well
the
the
Estate
instructed.
It
those
that
Real
made
as
OF
inventory
an
Having
were
ACCOUNTS.
follows:
been
"
close
but
close
Close
"
221.
we
to
have
Third.
account
want
and
Second.
gains
of
Take
Feed,
or
end
as
"
FARM
END
the
At
and
KEEP
with
balance
Loss
and
larger,
and
balance
gain,
a
side
credit
the
When
be
a
the
open
no
before
the
of
the
farm,
75.
do
Full
accounts
Loss
is also
this
Ledger
that
the
are
Gain
true
totals
of
inventory
follow
has
the
each
been
134
of the
year,
which
show
to
as
illustrate
shown
and
is
must
example
account
a
Ledger
the
gain
to
as
to
credited
must
Resource
or
But
be
and
the
Feed
on
there
opened.
given
Production,
taken
affected.
end
the
the
each,
to
of
inventory
an
in
shown
credited
instructions
when
31, 1902,
March
as
those
closed,
amount
the
account.
the
at
it, except
be
can
by Fox,
hand
the
and
ACCOUNTS.
carry
is closed
Ledger
accounting,
on
after
of the
and
and
Note
ments
account
in
taken
one
the
accounts
Liability,
FARM
KEEP
ro
HOW
Plates
what
to
taken,
principles
herein
and
68,
you
each
lows.
fol-
Im,ple73
are
and
to
of the
TO
HOW
222.
MARCH
FARM,
CLOYERMEAD
OF
INVENTOEY
ACCOUNTS.
FARM
KEEP
31, 1902.
PRODUCTION.
Bay
Bay
Team
Jack
Alare
Black
Colts
Chestnut
One
15
I
30
Mare
at
00
00
00
175
00
70
00
5
180
00
Sows
China
Berkshire
oo
$35.00
Calf
Poland
i6o
75
60
$15.00
at
$12.
Boar
98 Shropshire
I
$
Bess
at
Cows
Two
Jim
Queen
]\Iare
Two
Brought
and
35
Ewes
$5.00.
at
Ram
490
00
15
tons
30
bu.
at
Hay
Clover
Seed
soc
Corn
.
20
20
00
go
00
30
00
Oats
38c.
at
3^2 ton
Middlings
^
Bran
ton
V2 bbl.
.
at
$24.00...
$21.00
$1.50
at
Salt
$
;
.
at
Also
Axes,
Forks,
and
other
tools
about
tear"
45
60
12
00
15
75
Binder
Corn
Less
5%
one
74
Farmers'
One
One
One
One
$
Handy
Wagon
Surrey
Buggy
Harrow..
Spring Tooth
Adjustable Harrow
six
00
219
60
$ 512
40
$
$
Chicago
60
00
One
39
00
Brought
Brought
120
30
00
Bob
100
00
100
00
200
00
ciation
year's depre-
Sheep
Sled
10
00
190
00
Shearing
$
'Machine
One
of
10
One
00
$ 722
$
IMPLEMENTS.
Wagon
the
Harvester
for
72
00
75
$
One
for
20
One
00
10
use
One
00
12
Eveners,
discount
and
00
20
2000
place
"wear
00
00
Chains,
Log
Horse
30%
00
at
Harness
Light
Set
years'
FEED.
bu.
Rack...
Harness
Heavy
One
the
484
$2014
120
Sets
Less
$6.00.
$1.00...
at
at
5
Stock
and
Miscellaneous
00
60c
Sheller
Rake
Wheelbarows
00
30
at
Hay
Hay
00
45
35
Corn
Corn
One
Three
Ram
Potatoes
One
3
22
00
Ram
bu.
Tedder
Seeder
$36.00
00
I
807 bu.
One
Two
I
40
Cahoon
One
$ 568
up
One
i5
00
15
00
down
51240
down
190
00
$ 732
40
$2014
20
oo
14
00
12
00
19
00
....
One
Roller
Two
Plows
One
One
at
$15.00
30
00
Cultivator
40
00
Weeder
12
00
RECAPITULATION.
One
Corn
Planter
27
00
Production
One
Grain
Drill
75
00
Feed
One
Mower
40
00
Implements
Amount
up
$ 568
00
135
74
10
$ 73^
40
$2820
70
223.
We
can
tell
the
Ledger
make
keep
is
closed,
annual
an
and
aid
successful
to
able
as
to
keep
the
would
The
from,
Ledger,
make
it must
as
pays
be
Ledger,
for
to
the
of
of
end
our
we
are
the
year
required
results.
statement
To
Fox
as
preceding
to
pages.
follows:
statement
ANNUAL
CLOVERMEAD
OF
STATEMENT
MARCH
31,
FARM,
1902.
LIABILITIES.
RESOURCES.
GAINS.
LOSSES.
AND
RESOURCES
224.
of
great
a
facts
accurate
in the
illustrated
it, is
labor
we
number
a
branch
the
the
get
give
we
nutshell,
The
at
up
us
kept,
fully
more
his
it from
made
After
a
what
us
we
year.
precede
that
that
so
a
for
account
an
attention.
and
than
more
in
us
it shows
statement
the
once
before
those
because
care
benefits
these
present
keep
more
progress,
our
To
farming,
needs
glean
to
facts
with
least
at
get the
last
the
compare
management
to
farmstead,
our
condition
statement.
years,
with
account
an
financial
actual
our
STATEMENT.
YEARLY
THOE
ACCOUNTS.
FARM
KBBP
TO
HOW
Of
course,
there
are
you
no
understand,
open
accounts
136
LIABILITIES.
if you
in
the
have
studied
Ledger
at
the
the
struction
inend
and
account,
the
of
112,703.60
is
owing
this
at
the
cash
of the
he
has
Receivable
or
his
him
show
the
Gain,
his
much
how
for the
General
Farm
The
year.
non-productive
are
cash.
this
amount
the
being
total
during
total
of the
The
whole
entire
the
of
proceeds
will
"Losses,"
of
cost
year
be
this
deducting
or,
the
net
The
year's
business
gain
Fox
gain,
as
And
made
shown
net
equals
from
of
a
amount
this
for
the
the
paid
Taxes
and
sales.
that
gain
farm
91)
will
paid
out
Loss
for
and
Labor,
Insurance
realized
cash
of the
for
on
that
Now,
|1,013.50
less
the
sum
Fox.
"
and
surance,"
"In-
|1,919.93. By
was
(total sales), we
left
including
year,
"Taxes"
"Interest,"
and
value
Proprietor
the
they
them
|4,043.50;
amount,
"Implements,"
have
|2,123.57,
year.
then,
statement,
on
of
"Gains"
the
Fox
net
"Labor,"
depreciation
annual
225.
the
gain
thinking
every
the
sales,
the
conducting
general "Expense',' "Feed,"
and
the
he
a
total
the
and
Gains
and
to
Production,
having
"
ing
belong-
of cash
be
can
have
we
everything
represents
farm
the
"Gains"
Bills
by
''Losses," because
under
nothing
"
what
and
90
charged
the
Ledger,
whom;
Losses
amount
to, and
glance
a
value
to
(Plates
amount
entered
are
accounts
under
But
what
amounted
above
the
depreciation,
of
find
any
of
and
owes,
the
Expense,
we
grain, live-stock,
have
account
Implements,
Interest
he
ness,
busi-
either
him,
of
may
the
business
the
owing
Further,
Gain"
and
percentage
his
on
what
from
of
amount
he
worth.
net
"Loss
total
else
him
shows
also
the
and
balance,
taken
is
of
Liabilities
owner
who
and
anything
or
absolute
the
Feed,
for
account,
the
from
taken
in
and
actual
open
in
the
Farmstead
Liability
a
and
are
show
in bank,
and
It
him.
to
will
year,
feed,
implements,
it is
count
ac-
(Plate 61)
Clovermead
the
his
account,
Worth
Present
statement
the
or
hand
on
boak^
The
simple statement,
end
of
his
to
Eesources
the
both
other.
each
they equal
his
time, therefore,
by footing
and
and
business
the
this
at
credited
Fox
closed,
and
is what
hhn
of
Gain"
and
"Loss
the
into
closed
were
gain
net
balanced
was
at
Gains
and
Losses
the
ing
ACCOUNTS.
FARM
KEEP
TO
HOIV
farmstead,
is the
final
and
a
is
summing
most
up
valuable
of
guide
the
to
farmer.
if
now,
his
on
the
by
of
percentage
want
we
to
investment,
"Loss
his
and
know
add
Gain"
investment.
of 20.72.
138
what
two
account,
Thus:
percentage
ciphers
and
to
of
his
divide
21235700"1021631
net
net
it
by
NOTES
OF
NUBS
ON
Business
Rules
Useful
Tables,
Interest
Paper,
When
the
Taking
etc.,
etc.
Farm
Inventory,
BUSINESS
226.
order
If
of
the
sender
237.
Should
failure
to
a
do
229.
wish
of
the
to
bearer.
Return
it
noticing
it,
to
the
lines
the
er's
send-
through
security
the
as
them
be
may
have
always
which
bank,
your
endorse
then
body
dorsers,
en-
released.
the
to
over
have
made
them
This
payable
person
you
and
there
"
checks
are
is held
to
to
cancelled
the
piece.
come
INDORSING
payable
to
amount
and
amount
in
intended
promise
note
to
a
of any
time
when
CHECKS."
another,
for
143
on
it
the
"Pay
payable
written
as
figures
but
but
note,
to
will
the
should
middle
the
in
the
banks
it must
anybody
it
wish
back,
as
to
about
be
never
destroy
and
need
If you
write
a
to
after
amount;
receive
then
you
"Pay
pay.
you
value
account.
making
the
the
bank
"Cash"
as
This
paid.
read
to
between
signature through
It isn't
same
a
They
constitute
money
write
is necessary
form
or
pay
be
and
have
printed
note,
or
for
should
simply
exists
draft
particular
tear
may
you
is, in effect,the
check,
former
The
destroyed
off
a
hold
can
you
currency,
order."
endorsement,
why
discrepancy
a
order
an
234.
torn
all
of."
No
receipt
"To
payable
made
without
reasons
want
the
233.
contain
best
If you
of
be
transferred
many
If
margia,
check
endorsed
not
by drawing
at
drafts
should
Nowadays
232.
or
protest,
checks
the
order
to
235.
notes
buying
be
the
of."
the
waive
All
231.
in
the
to
,
in themselves
order
has
it before
name
your
erase
order, and
then
one
he
payable
pay.
230.
is
made
concerned.
endorsed
discount
you
not
cHwn
cannot
and
you,
are
you
have
you
When
to
as
endorse,
If
your
it to
draft
or
pen.
228.
to
check
endorsement.
for
it with
far
as
PAPER.
a
sending
party
worthless
it is
receive
you
ACCOUNTS.
FARM
KEEP
TO
HOW
but
a
the
yourself,
voucher.
make
three
a
draft
inches
from
of
the
the
siiiuatnre,
own
236.
bank
at
You
once
is
note
in
yet
ordinary
the
following
239.
of
be
may
RECEIPT
TO
endorsed
over
business
of
useful
for
APPLY
$200.75
made
bu"iiness
Ohio.
^^
July
H.
12.
Hundred
apply
to
on
"
to
1900.
Brown
Dollars,
75-100
account.
W.
240.
RECEIPT
FULL
IN
Received
Thirty-Six
full of
ACCOUNT."
Chicago.
$S^.20
in
I. CHAMBERLAIN.
OF
III.. March
of
"
Dollars
to
account
RECEIPT
date.
PUBLISHING
PAYMENT
FOR
for
H.
Jan.
9.
a
partial payment
Five
Hundred
1901.
Mohr
DQllars.
Hundred...-.
One
as
Mich.
E.
of
CO.
NOTE."
ON
Standish.
$100.00
Received
1901.
Johnson
John
20-:oo
LANDERS
241.
3.
on
his
Dollars,
note
under
payable
JOHN
144
to
date
Oct.
me.
LIVINGSTON.
13,
it
"
general
The
.
Two
ful
care-
of paper
ACCOUNT."
ON
of
forms
paper
be
it.
on
follow.
receive
on
reference.
Hudson.
Received
you,
indorsed
The
your
particulars.
If you
to
been
payments
variety
great
a
YOU."
the
desire
von
"Certified."
been
PAPER."
course
full
TO
payments
less
has
have
BUSINESS
OF
have
that
and
face
its
FOR:iIS
the
a
voiir
given, notify
bank
the
give
check
name
then
If
have
you
OVER
any
worth
doesn't
farmer
of
another
to
whether
only
238.
used
payable
notice
and
"
ENDORSED
NOTES
made
to
time
no
stop payment
237.
a
lose
"
that
the
face.
CHECKS."
OP
check
a
of," and
liive it. and
or
the
on
PAYMENT
of
order
to
send
to
it appears
as
payment
cannot
note
just
ACCOUNTS.
"Pay
wish
von
STOPPING
stop the
to
a
whom
to
party
end,
left-hand
or
upper,
FARM
KEEP
TO
HO]V
1899,
handle-,
TO
HOW
247.
of
length
the
CEIB.
IN
crib
the
of the
height
by 2,748,
and
of
If the
ears.
top and
248.
time
crib
he
will
flares
add
the
give
in
to
30
or
80, according
how
to
of
length
the
height
for
2,748
bushels
in
in inches,
it
dry
inches
contained
in
and
inches,
will
the
that
by
and
by
bushels,
be
of
number
the
bin.
in the
six
70
to
Multiply
struck
for
quotient
The
Agricultural
cent,
in
width
by 2,150
divide
20
cribs, from
BINS."
IN
the
by
the
from
BINS.
GRAIN
and
divide
and
cribbed.
when
was
IN
bushels.
heaped
250.
6 per
bin
the
at
Avill shrink
bushels
is, 100
That
MEASURE
the
bushels
width
shrink
will
well-protected
in
GRAIN
TO
by
product
heaped
together,
Corn
autumn,
by spring.
cent,
the
the
sums
that
width.
mean
the
of
measure
two
SHRINKAGE."
it is husked
249.
sides,
the
divide
num^ber
the
be
the
at
bottom,
CORN
per
will
quotient
and
inches,
and
in inches,
crib
the
multiply
crib,
a
in
width
the
by
in the
in
corn
measure
inches
corn
at
which
by 2,
in
the
also
To
"
ACCOUNTS.
FARM
KBBP
estimate
reports
months.
94
Ilence,
that
in
cents
shrinks
wheat
new
is
August
equal
to
fl.OO in February.
MEASUREMENT
251.
but
The
the
rules
the
taking
height,
will
be
the
in
and
TO
and
SQUARE
in
yards
yards,
of
be
measuring
found
hay
is to
it,
weigh
when
sufficiently exact
15
TO
OR
by
and
OF
Multiply
together
divide
if the
the
in the
THE
together
to
the
hay
LONG
half
the
divide
THE
by
25.
TONS
OF
well
The
as
the
quotient
15.
146
and
HAY
IN
in
width,
If the
divide
b^^ 18,
and
packed.
OF
TONS
OF
the
that
length
by
half
HAY
of
low,
shal-
by
hay
the
the
A
yards,
be
mow
is well
Multiply
yards,
OF
and
packed.
NUMBER
in
breadth
length,
windrow.
STACKS."
width
the
length, height
be
MEADOW
OF
by
product
NUMBER
18, according
FIND
TONS
NUMBER
hay recently placed therein,
from
254.
in
FIND
by 15,
the
and
of tons
Multiply
divide
number
yards,
number
253.
"
THE
FIND
WINDROWS."
and
MOW.
will
below
given
TO
IN
method
exact
inventory.
252.
HAY
only
HAY.
OF
any
IN
base
height
255.
LOAD.
divide
the
product
256.
TO
MEASURE
and
third
ular
to
from
base
the
of
cubic
of
number
greater
a
to
around
it,
257.
width
the
it
at
by 4; multiply
cubical
has
divide
by
TON
given
number
result
will
stack
for
by
the
for
less
how
by
many
the
is about
the
stack
throw
for
422;
to
and
the
result
for
divide
less
over
mate
approxi-
tons
hay
cubical
than
sixty
sixty days,
than
more
length,
drawing
for
length
days,
days
twenty
feet
tape-line
a
reduce
twenty
cubic
for
divide
the
and
450.
and
by
result
of
"over,"
To
A
of
per
be
THE
per
GIVEN
OF
PRICE."
of
pounds
hay,
ton, multiply
ton, and
the
VALUE
price
of
other
number
of
off three
point
the
A
cord
cords
height,
and
of
there
that
wood
are
by
the
figures
SOLD
the
value
pounds
a
at
one-half
by
the
of
sold
commodity
from
BY
right.
The
article.
contains
in
ascertain
or
straw
the
PRODUCTS
To
MEASUREMENT
259.
the
ground,
than
by
contests
of
one-third
base, divide
to
stack.
than
more
the
the
ground
division
of the
of
FIND
AT
given price
price
result
cubical
TO
THE
the
in
from
the
give
by
number
"over,"
one-
380.
258.
a
the
get
the
per-pendic-
are
of
one-half
hay
plus
eaves,
base
area
The
of
slopes uniformly
of the
Measure
width
the
stack
the
take
the
to
wdiich
of
area
3.141G.
place
average
yards,
area
crest, will
to
the
find
To
by
To
contents
divide
days,
the
METHOD."
an
stood
If
height.
by 3.141G,
"over."
by 512;
contests
sides
good', well-settled
of
Multiply
tightly.
that
it
ton
a
the
stack
the
multiply
ANOTHER
and
stack
multiply
then
for
necessary
eaves
height.
perpendicular
square
height
less
or
in
height,
The
height
from
a
crest, then
distance
the
in
and
A
IN
HAY
OF
STACK."
IN
perpendicular
the
feet
width
length,
HAY
perpendicular
the
TONS
20.
by
the
multiplied by
base
the
together
Multiply
"
OF
NUMBER
THE
FIND
TO
ACCOUNTS.
FARM
KBBP
TO
HOW
a
pile
width,
147
OF
WOOD.
128
cubic
of
and
wood,
divde
feet.
To
multiply
the
ascertain
the
product
length
by
128.
HOPV
260.
SIX
261.
INTEREST
To
at
will
find
interest
At
5 per
At
6
At
7
"
At
8
""
At
10
"
At
12
"'
INTEREST
TABLE."
TABLE."
tables:
the
ACCOUNTS.
FARM
CENT.
interest
rate
any
PER
follov/ing
The
KBBP
TO
be
on
convenient
found
a
given
sum,
in the
for
any
absence
number
of
of
tended
ex-
days,
of interest.
cent.,
multiply the
principal by the
number
of
days and
divide
by 72.
60.
52.
45.
40.
35.
148
TABLE.
GESTATION
262.
A
table
showing
pigs
and
calves, lambs
may
be
colts
period of gestation, or, when
the
expected,
date
the
beinj
of service
="
known,
I'ime
11
2
"
11
"
16
"
"
21
"
26
31
"
"
26
"
31
2'0
"
25
May
15
June
20
"
25
.14
!
"
30
.19
.13
.24
.17
February
14
"
"
"
.19
17
"
.24
22
"
"
March
27
1
"
6
..11
..16
11
"
"
16
.21
"
21
.26
"
26
"
26
31
"
10
"
15
"
20
.25
"
25
"
30
15
20
25
.29
July
21
"
12
"
17
"
September
"
15
"
20
"
25
12
"
17
October
.14
.19
.29
November
"
"
3
May
"
"
29
.
June
13
18
17
23
27
2
....
July
4
14
"
19
1
"
24
6
"
29
November
3
"
8
31
"
13
36
"
18
"
23
28
2
17
"
22
...23
...27
"
10
15
4
February
"
9
14
"
19
"
24
1
''
6
11
"
27
1
6
"
11
16
"
..
16
31
,.
26
,^
.
31
.
April
5
"
21
"
10
26
"
15
20
"
i
....
"
6
"
11
"
16
21
...
...17
"
September
5
10
16
....
"
"
30
"
26
"
25
,,
30
,^
May
5
"
10
35
"
December
15
"
i
3
30
^^
32
"
December
20
25
17
August
27
November
5
"
March
13
12
"
T
7
"
7
...12
...17
31
January
2
'"
27
October
'
2
7
12
17
22
20
....
"
5
October
6
9
"
first column
different
progeny
October
11
16
"
3
12
7
"
...31
34
6
36
^"
December
8
"
7
...27
19
"
21
.
.13
"
"
...82
14
"
16
.28
28
2
7
4
....
1
11
.23
"
^"
2
September
17
23
27
"
4
30
^
12
"
27
"
7
23
.18
28
"
...12
3
"
8
"
"
...
10
33
.
3
September
....
5
August
27
9
.\ugust
November
26
31
,"
"
28
28
7
"
.29
....23
2
7
.14
....13
....18
"
2
"
.19
3
the
"
.19
.24
October
date
16
28
13
18
23
September
the
23
"
23
28
.14
"
The
3
8
.
4
"
under
11
"
"
9
.
"
December
"
"
April
"
.24
6
18
"
13
4
.14
.19
.24
30
1
"
18
.
10
"
13
"
.34
"
A.ugust
26
July
"
.30
June
5
"
August
5
.10
.15
.20
July
IG
.
5
June
.
3
"
March
1
June
"
"
.30
May
21
29
.25
"
11
29
34
.20
21
"'
14
19
34
"
.15
16
"
29
"
"
"
"
34
14
19
.10
6
11
9
"
"
"
5
.
.27
19
"
February
.31
April
1
May
.23
"
"
7
"
4
January
1
.
2
May
4
July
9
"
April
.27
9
"
"
.14
.22
April
9
4
12
"
.30
4
.
4
....
"
December
30
Days
10
7
"
112
"
"
15
20
25
"
Sows
Days
"
November
10
"
2
150
.
5
"
"
March
21
"
15
"
16
"
"
10
"
"
January
5
February
Days
October
December
1
January
283
Days
340
!Ewes
Cows
Mares
of
Service
gives
columns
may
be
date
headed
expected
of
"
25
39
..
service.
On
Mares, Cows,
from
such
the
etc
service.
same
is
line
t?^en
the
263.
MEASURES.
AND
WEIGHTS
Avoirdupois
"
Commercial
or
Weight.
16
drams
=1
ounce
16
ounces
=1
pound
25
pounds
=1
quarter
=1
hundrcdvvciglit
4
quarters
pounds
100
or
hundredweight
20
or
2000
lbs
Troy
24
20
grains
pennyweights
12
ounces
1 ton
=
Jewelers'
or
Apothecaries'
Weight.
=1
pennyweight
=1
ounce
=1
potmd
Weight.
grains
scruples
=1
scruple
3
=1
dram
8
drams
=1
ounce
ounces
=1
pound
20
12
Dry
Measure.
2
pints
=1
quart
8
quarts
=1
peck
4
pecks
=1
bushel
=1
=1
quarter
chaldron
=1
pint
=1
quart
(480 pounds)
8 bushels
36
bushels
Liquid
4
2
gills
pints
4
quarts
Measure.
;"
31^2
gallons
2 barrels, or
63
gallons
Apothecaries'
60
8
16
8
drams
fluid
ounces
pints'
or
feet
SVz
yards
40
=1
hogshead
Measure.
=1
fluid
=1
fluia
16'/^ feet
or
rods
=1
pint
gallon
=^1
foot
^=1
yard
rod
furlong
mile
furlongs
=1
3
miles
"1
Surveyors'
25
Chain
links
4 rods,
80
66
or
feet
chains
Square
144
9
or
inches
640
yards
rods
Surveyor's
poles
10
square
36
Square
links
square
16
640
link
=1
rod
=1
chain
=1
mile
chain
acres
(6 miles
miles
square
square)
Solid
or
Cubic
or
=1
square
=1
acre
=1
square
square
rod
square
chain
=:1
acre
=1
square
^1
township
cubic
16 cubic
feet
=1
cord
=1
cord
1=1
perch
cord
feet
cubic
or
128
feet
cubic
feet
mile
Measure
cubic
24^
or
mile
^1
=1
8
rod
=1
=1
inches
yard
or
perch
section
Measure
feet
cubic
foot
square
1 square
cubic
1728
27
pole
Measure
=1
acres
625
Measure.
"
square
or
(statute mile)
league
=1
feet
square
160
Surface
inches
square
square
30^
or
pole
=1
=1
8
7.92
dram
ounce
Measure
Linear
inches
12
barrel
=1
Line
3
gallon
=1
Fluid
minums
fluid
=1
foot
yard
foot
of wood
pole
or
or
section