FARM ACCOUNTS 



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still owes you $4.50. When this is paid, it should 

 be entered under the other items in the credit column, 

 both columns added and the account closed by drawing 

 two lines across the page below the account, like this : 



JOHN SMITH. 



PRODUCE ACCOUNTS. 



Sometimes the farmer wishes to know his profits 

 on his cows, tobacco, beets or other things produced 

 on the farm. It often happens that his wife wants 

 to keep account of her profits on berries or poultry. 

 Such an account is called a PRODUCE account, and it 

 is kept exactly like a personal account. Suppose that 

 you want to keep an account of your chickens. The 

 word CHICKENS is first written across the top of the 

 page. Whenever the chickens receive anything from 

 you like feed or coops, this entry is made in the left 

 hand column under the word debtor. Whenever they 

 pay you anything in the form of eggs or young chick- 



