FARM ACCOUNTS 



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amounts on each side, and the difference of these two 

 sums represents the cash on hand. Cash on hand 

 should be carried over into the received side at the 

 top of the next page, when any page is filled up with 

 entries. If it is desired, the TOTALS may be carried 

 over into their respective columns instead, and the 

 new page kept in exactly the same way as the pre- 

 ceding page. This is all there is in keeping a cash 

 account. It is a very simple and easy thing to do. 

 For example : 



CASH. 



Study the above illustration, determine how much 

 cash is on hand Feb. i, 1905, and on a blank sheet of 

 paper, open up a new page in both ways as described 

 above. Submit your work to your teacher to find out 

 whether you are correct. 



Personal Accounts. A personal account is kept in 

 exactly the same way as a cash account. The name 

 of the person is first written across the top of the 



