656 IOWA DEPARTMENT OF AGRICULTURE. 



CASH 



1906 

 March 



To hogs— 12 shoata to Wilson; 236 & $5.90 

 By corn— 257 bushels of Allen O 40c. . 

 By cattle— 3 calves ot Allen & $10.00. . 



167 



102 

 80 



1906 

 March 



To cash— 257 bushels of Allen © 40c 



Horses— 1,000 bushels of Barton @ 40c 

 To J. R. F.— 8 bushels of Barton ® 40c.... 



HOGS. 



1906 

 March 



6 By cash— 12 shoats to Wilson; 236 e $5.90. 



HORSES. 



167 08 



WHAT THESE ENTBIES MEAN. 



The third item of the above day book entries (March 10) is simply 

 a memorandum of the trade that was made, and does not appear on the 

 ledger until the transaction is completed (March 16). As you will see, 

 every item on the ledger shows exactly what it is the moment you open 

 the book, without referring to the day book, while the ordinary double 

 entry form is not much more than an index referring to the pages of the 

 day book for the real account of the transaction. 



In addition to the ledger accounts here given, a separate record is 

 kept of the oats, wheat, hay, chickens and labor, as well as the accounts 

 of any merchant or other business man dealt with. 



NO LEDGER ACCOUNT WITH INDIVIDUAL LABOEEES. 



All bills and labor accounts are paid in checks payable to order, thus 

 saving inconvenience or trouble is case a check is lost, and making 

 it unnecessary to take a receipt. 



All labor is paid every Saturday night, the time being taken directly 

 from the work book. This saves keeping the ledger account with every 



