FIFTEENTH ANNUAL YEAR BOOK— PART X 6^1 



Table II. — A sample account with potatoes in a J.'i-acre field} 



iln the account book the items for "Charges" will occupy the entire left-hand page, 

 and those for "Credits" the entire right-hand page. 



Now, suppose that on a trip to town on June 1 one spends $1.40 

 for horseshoeing, $3 for fencing, $5 for cow feed, and receives a $65 

 check for 6,500 pounds of milk. The entries are made as follows: 

 The account marked "Horses" is turned to and on the left-hand page 

 is entered "June 1— Shoeing, $1.40." The "Real Estate" account is 

 turned to and on the left-hand page is entered, "June 1 — Fencing bought, 

 $3." The "Cows" account is turned to and on the left-hand page is 

 entered, "June 1— Cow feed bought, $5." On the right-hand page, under 

 this same account, is credited, "June 1 — Milk, 6,500 pounds, $65." 



These entries are now complete; they will never have to be posted 

 or entered again in any way. It is often advisable to keep a memo- 

 randum book in the pocket in which to make notes when money is paid 

 out in town, so that the items will not be forgotten before they can 

 be entered in the account book. 



Whenever money is paid out, the farmer turns to the account in 

 the book to which this money should be charged and enters it on the 

 left-hand page. Whenever money is received the amount is credited 

 to the proper account by entering it on the right-hand page under that 

 heading. These are the only entries made. The amounts are charged 

 or credited directly to the accounts to which they belong. 



To find the account wanted is made much easier by indexing the 

 books in the following manner: Take a piece of adhesive tape about 

 iy.2 inches long, bend it double, and stick it on the edge of the page 



