lo May, 1909.] 



Book-keeping for Farmers. 



307 



CASH— CR. 



LEDGER ACCOUNTS— Br. 



Particulars. 



Opening Balances — 

 Debtors at this date 

 Stock on hand at this date 

 Waggons, &c., land and 

 improvements 

 Cash payments — c 



H. Smith — 2 tons manure, 



at £4 . . . . 8 



H. Drew — 5 bush, seed bar- 

 ley, at 4s. per bush. . . 1 

 Thomas and Co. — groceries 



(private) . . ..15 



H. Summers — draught horse' 25 

 M. McKenzie — 2 heifers, at : 



£2 each . . . . 



J. Duncan — 6 young pigs 

 J. Williams— S.F. plough 

 S. Joseph — butcher's ac- 

 count (private) 

 P. Roberts — 1 dozen eggs 



(white leghorns) 

 F. Smith — fowl feed 

 E. Martin — 3 hives for bees 

 Wages paid for cutting lu- 

 cerne crop 

 Interest on mortgage on 



farm 

 Crown rents (part purchase 



money) 

 New stable erected 

 6 calves bought at market 

 J. Black — seed potatoes . . 

 J. Duncan — 2 pigs at £1 



each 

 Blacksmith's account to 



date 

 Sundry private expenses 

 for month 























10 

 2 

 15 



Is. 



h \Z 

 ^ 30 



£ s. 



15 10 

 100 



20 10 

 50 



£ s. 

 20 



2 



Totals .. 



Closing Entries — j 



Farm produce consumed in 

 house 



Farm produce consumed by 

 stock 



Cash in hand and at Bank d 

 (carried down) 



Creditors at this date (car- 

 ried dovra) 



£ s 

 Gains . . . . 64 i 



Capital account . . I 



Debtors at this date (brought 

 down) 



Stock on hand (brought down) 



Waggons, &c., land and im- 

 provements . . 



Cash payments — - 



117 



15 

 t 21 3 



23 

 40 



84 10, 21 



15 

 80 



£ s.\ £ s. £ s. 

 160 '.'. -lO 



o a 



^1 



22 i 23 



Ti a 



a & 



24 



£ i 

 n b 



n 200 l,200l 



£ s.d. 



14 

 56 



2 15! 211 1.226 



sis 5 6 



7J2-I ;) lOOl 



2 J5 



1,625 18 



235 1,326 1,642 13 6 



209 1,226! 



L 2 



