ACCOUNTS 



Sample Monthly Sheet. 

 Dr. 



465 



10 dozen eggs, at 24 cents 



1 pen breeding fowls 



18 dozen eggs, at 24 cents 



1 hen (home use) 



3 market hens 



8 dozen eggs (home use), at 24 



cents 



15 dozen eggs, at 23 cents 



7 dozen eggs (home use), at 23 



cents 



300 eggs, hatching (home use). . 



50 day-old chicks 



7 dozen eggs (home use), at 23 



cents 



100 eggs, hatching 



6 dozen eggs, at 22 cents 



Total $16.63 



Market 

 eggs. 



$2.40 

 "4.'32 



1.92 

 3.45 



1.61 

 i.'.32 



Hatch- 

 ing 

 eggs. 



Market 

 poul- 

 try. 



$0.55 

 1.80 



Breed- 

 ing 

 stock. 



$2.40 



5.00 



4.32 



.55 



1.80 



1.92 

 3.45 



1.61 



5.75 

 3.00 



1.61 

 3.00 

 1.32 



On a wide sheet, place the credit form at right and debit at left. 



Column System.* — It is often desirable to itemize the ex- 

 penditures and receipts, yet not increase the number of entries. 

 This is easily done by using what is termed a compound single 

 entry system, which consists in having the sheets of the account 

 book ruled in a number of vertical columns in addition to that 

 for date and for dollars and cents. Each of these columns should 

 represent a certain kind of transaction. For example, on the 

 debit side, the columns could be headed: Feed, labor, stock, im- 

 plements, miscellaneous; while on the credit side the headings 

 could read: Eggs, broilers, breeding stock, and miscellaneous. 

 When the columns are footed up in making a trial balance, one 



* Sample sheets from Circular No. 176 U. S. Department of Agriculture by 

 R. R. Slocum. 

 30 



