912 



THE FARMERS HANDBOOK. 



In the following ledger entries the accounts only are numbered, and date 

 and Journal folio columns are omitted to facilitate working. The entries in. 

 italics will be explained later. 



1. Capital. 



To Balance 



£ s. d. £ s. d. 



1,150 By Bank 1,000 



„ Interest 50 



„ Profit & Loss ale. ... 100 



£ 1,150 



£1,150 



£1,110 



£1,110 



To Bank 



To Bank 

 ., Profit <b Loss a/c 



3. Horse. 



150 I By Balance (Valuation) 140 

 „ Profit <k Loss a/c ... 10 



£150 



£150 0> 



4. Stock. 



400 



200 



£600 



By James 300 0- 



„ Balance (Valuation) 300 0- 



£600 0- 



5. Plant. 



To Sydney Plough Co. 50 



£50 



By Balance ( Valuation) 40 

 „ Profit & Loss a/c ... 10 '0 



£90 



To Profit <Se Loss a/c 



To Profit & Loss a/c 



To Stock 



6. Crops. 



£ s. d. I £ s. d. 



160 By Bank 100 



„ Balance (Valuation) 60 



£160 



7. Dairy. 

 10 By Bank 



£10 



8. James. 

 300 By Balance 



£300 



