3o6 



] oiinial of Agriculture. 



[lo May, 1909. 



CASH— Dr. 



LEDGER ACCOUNTS— Cr. 



" B." 



Date. 



Particulars. 



1908. 

 JaQ. 1 



Opening Balances — 



Capital, as per Balance-sheet 

 Creditors at this date 

 Cash in hand and at Bank a 

 Cash Receipts —b 



2 pias. sold in market 

 J. Smith — 120 lbs. honey, 

 at 3d. per lb. 



F. Robertson — 1 calf, twelve 

 months old 



B. Jones — 20 pairs fowls, 



at 6s. per pair 

 J. Brown and Co. — 25 bush. 



barley, at 4s. per bush 

 E Oilhert. — 1 cow 

 J. Cameron — 2 tons lucerne 



hay, at £3 

 20 sheep, sold in market 



at 20s. each . . 

 Milk sold to factory 



(3 weeks) 

 J. Burrows — 1 colt, two 



years old 

 15 doz. eggs, sold in market 



at Is. per doz. 



G. Brown — 2 tons lucerne 

 hay, at £3 10s. 



Milk sold to factory (1 week) 

 J. Field— 30 lbs. butter, at 



Is. per lb. 

 H. McLeod — 1 draught 



horse 

 T. W. Brooks, — old plough 



and harrows . . 



Totals . . 



Closing Entries — g 

 Farm produce consumed in 



house 

 Farm produce consumed by 



stock 

 Stock on hand at this date 



(carried down) 

 Waggons, itc., land and 

 improvements (carried 

 down) 

 Debtors at this date (carried 

 down) 



I £ « 



Losses . . ..195 



Depreciation on | 



waggon, &c., to , 



be added to losses | 2 10 



Balance net profit 52 



64 3 



1 Capital (brought down) 

 Creditors at this date (brought 



down) 

 Cash in hand and at Bank , . 

 Cash receipts — 



50 5 6 



7 



1 10 



1 10 



6 



5 



6 10 



6 

 20 



5 



15 



15 



7 

 3 



1 10 

 30 

 12 10 



178 10 6 



£s 

 15 



3 5 



40 



56 3 



86 10 



25 



/70 



20 12 



29 5 



19 5 



11 5 



1 10 



0ul5 



il 



10 



£ s. 

 A- 6 



■n a 



a « 



li. 

 =8 a 



11 



£ 



fc ioo 



ivi 10 



18 10 



£ 

 <?1,590 



s. rf. 



5 6 



100 1,590 5 6 



m 209 

 5 



1,226 



235 



1,326 



r 52 8 

 1,642 13 6 



1,625 1« 



24 



