HOJV TO KEEP FARM ACCOUNTS. 



29. INDEX. — These books are made with and without in- 

 dexes; but when used as a book of record on the farm they should 

 have the inde.x. Tlieu it can't be lost or mislaid and is always at 

 hand, ready for use. 



30. THE ARRANGEMENT OF ACCOUNTS.— It is always 

 advisable in classifying the accounts for the average farm, that 

 the first six pages be left for the aiuiual inventory. Then an al- 

 lowance of forty-eight pages for the Cash account for the twelve 

 months. This allowance of fortj-eight pages for the Cash account 

 during the year insures enough space to write any iiiciuoranda 

 <luring the month, which may be worth noting in permanent form, 

 that is, if pages nine and ten are used for the June Cash, pages 

 eleven and twelve would be left blank for memoranda and tiie July 

 Cash entered on pages thirteen and fourteen, and so on. Then a 

 few pages siiould be set apart to record tiie mating and date of 

 birth of all live-stock and this should be indexed the same as any 

 account in the Ledger so that it may be quickly found. 



31. These few pages should be all that is necessary on most 

 farms, but if the breeding and sale of pure-bred stock of any kind 

 is made a specialty, it is altogether better to use a record made on 

 purpose for breeders. The balance i»f the pages in the Ledger 

 should be divided to suit the accounts one has or may wisii to 

 keep, except, that not less than ten pages should be left t.t the 

 end of the book for a recapitulation or annual statement »wi the 

 farmstead's earnings and expenses for the year. 



32. Csing tlie above for a basis the pages necessary, would 

 on most farms be about 100 but the size of the Ledger used must 

 of course be governed by the size of the farm and the acounts one 

 would wish to open. 



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