348 



DAY BOOK. 

 Page 3. 



July 30 Sold to Wm. Jones, fruiterer, 20 cases oranges at los. each, .10, for cash. 



A cash transaction ; no account is required for Wm. Jones, as he paid cash at 

 the time. Cash account is debited for money received, and crop account receive? 

 credit (credited), for oranges sold. 



August I Paid Jas. O'Neil 15 weeks wages at i per week, for work on farm, 1$. 



Crop account is charged with O'Neill's wages. His labor being used in 

 putting in and taking out the crop. Cash account is credited for money paid from 

 cash. 



5 Paid Barrett and Sons my cheque, 2 ios., for seeds. 



Barrett and Sons are debited with this amount, and cash account credited for 

 the money paid out. 



15 Paid Wm. Robinson 10 weeks' wages at i per week, for work in 

 orchard, 10. 



This is charged to crop account (debited), and cash account credited for money 

 paid out. 



30 Paid John Brown 12 weeks' wages at i per week, for work in vine- 

 yard, 12. 



Crop account is also charged with this expense (debited), and cash account 

 credited for amount paid. 



,, 30 Paid Thos. Smith for fencing 2$, contract work.. 



Fencing being an improvement effected, improvement account is charged 

 with the amount, and cash account credited for money paid out. 



September I Provided food for 3 labourers for 6 weeks, at ios. per week each, ^9. 



The food consumed by labourers having come from the house, which was 

 previously purchased and paid for, crop account is charged (debited) with the 

 amount, and expenses account receives credit (credited). 



5 Bought from White and Co. one spring dray for ^15. 



The spring dray is an addition to working plant ; that account is debited and 

 White and Co. credited for the cost of dray. 



10 *Given White and Co. my promissory note at three months for i$ r 

 cost of spring dray. 



White and Co. are debited with promissory note ^15, and bills payable credited. 



15 Received for butter and eggs sold during the last six months, 10 53. 



Cash account is debilcd. being so much money received, and live stock gets 

 credit for amount of produce of stock. 



25 Sold to Jas. Morrissey one draught horse for 20 and received his 

 promissory note for same at three months. 



Morrissey is charged with the price of the horse, and live stock receives credit. 

 and having accepted a promissory note for the animal at three months from 

 Morrissey his account is credited with the amount, and bills receivable debited. 



