UOOK-KERPING FOR FARMERS. 



9 1 9 



1921. 



To Bank ... 

 ,, Discount 



1921. 



To Bank 



1921. 



To Bank ... 

 ,, Landlord 



1921. 



To Capital 



'.». Si I'nki Plough Company . 



£ s. d. 



4s it V,\ Balance b d. . 

 2 l» 



£50 



!0. Wages 



90 o 



£90 



Bj Profit and Loss 



11. Rent. 



By Profit and Loss 



40 

 40 



£80 



12. Interest. 

 57 10 By Profit and Loss 



£57 10 



£ b. d 

 50 o 



£50 



90 



£90 



SO o 



£80 



r>7 10 



£57 10 



1921. 



To James . 



1921. 



To Bank 



1921. 



To Balance 



13. Discount. 



5 By Sydney Plough Co. . . . 

 ,, Profit and Loss 



£5 



14. House Expenses. 



100 



£100 



By Profit and Loss 



15. Landlord. 



40 

 £40 



1922. 

 'The Profit and Loss 



Dr. 



To Horse ... 



,, Plant ... 



, , Wages . . . 



,, Rent 



,, Interest 



,, Discount 

 .,, House Expenses 



By Rent ... 



100 

 £100 



By Balance b/d. ... 



Account and Balance-sheet would be^as 



Profit and Loss Account. 



£ s. d. Or. 



8 By Stock 



4 ,, Crops 



90 ., Dairy 



80 ! ,, Capital (net loss) ... 



57 10 



3 



100 



40 

 £40 

 £40 

 follows : — 



£ s. d 

 160 

 130 



35 



17 lo o 



£342 10 



£342 10 



