CHAPTER XX 



FARM ACCOUNTS 



Keeping Accounts. There are times when every 

 farmer needs to keep accounts. Sometimes it is de- 

 sirable to know just how much cash is received and 

 paid out during the year. A simple CASH ACCOUNT 

 will show this. All kinds of accounts require two 

 columns. These columns may be placed side by side 

 at the right of the page, or the page may be divided 

 with double ruling down its center, or two separate 

 pages, facing each other, may be used. Whichever 

 kind of ruling is used, the accounts are all kept in 

 exactly the same way. The divided page method is 

 used in this book. 



Cash Accounts. In keeping a cash account the word 

 CASH is first written across the top of the page. All 

 cash received is placed in the cash space in the left 

 hand side, and all cash paid out is placed in the cash 

 space in the right hand side. At the extreme left of 

 each side the date is placed, and between the date and 

 the cash space the item, for which cash has been re- 

 ceived or paid, is written. The total amount of cash 

 received, or paid out, is easily found by adding the 



