ACCOUNTS 



465 



Sample Monthly Sheet. 

 DR. / 





CR. 





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 



