MAINS STATE SOCIETY. gj^ 



head of the page in this column I would place the amount of cash 

 on hand (brought from the foot of the page preceding,) and such 

 items of cash stated in the journal as being paid out I would deduct 

 in this column (off against the journal entry,) from the amount of 

 cash on hand, while such amounts as are received should be added 

 to tHe amount, thus showing in this column at all times the amount 

 of cash on hand. 



As to ledger accounts, besides personal accounts, I would have an 

 account with the farm — an account with stock — an account of the 

 amount of the yearly crops — an account with the orchard — an ac- 

 count of family expenses, and an account of notes due to and from 

 me. 



The farm account should contain all expenses of the farm except- 

 ing such as really belong to stock or the orchard account ; also all 

 receipts excepting also receipts for stock or from the orchard. 



The stock and orchard accounts should contain their own expen- 

 ses and recdipts. The account of yearly crops should be simply a 

 statement of the amount of crops harvested, while the family expense 

 account and the notes account should be as their names import. 



