Receipt — To apply on account 239 



In full of account 240 



For payment on note 241 



Record of Live Stock , 31 



Red Ink in the Ledger lo 



Rent 126 



Repairs of Implements 68 



Representative Accounts 23 



Resources 221, 224 



Resources — Statement of ZJ- 38 



Rules of Debit and Credit 47 



Rules Useful Wlien Taking the Farm Inventory 246 to 259 



Ruling of Cash Book 43 



Of Ledger 28 



Sales of Farm Products 48 



Salt 60 



Scales 74 



Seed — Entry of When Buying 59, 81. 85 



September Cash Account — Example of Plates 26 and 27 



Shipments Lost in Transit 67 



Shoeing 68 



Shredding Fodder 90 



Single Entry Bookkeeping 14 



Sight Drafts 142 



Size of Ledger 25, 32 



Statement of Resources and Liabilities 37 



Stallion Services 64 



Stationery 61 



Stock Register 31 



Sundry Labor 69 



Tables of Weights and Measures 263 



Taxes and Insurance Accoimt 193 



Rules for Debit and Credit 194 



t\t the End of the Year 195 



Illustration of Plates 84 and 85 



Threshing yy 



Tile 102 



Time Drafts 142 



Timothy Seed 85 



To find what you have made or lost 22t, to 225 



Transactions that occur when you are not at home 9 



Transferring an Account to a new page or a new Ledger 140 



Trial Balance 54' 56, 65 



To locate errors in 57 



Usefulness of Accounts on the Farm i 



Waiving Protest on Notes you discount that have endorsers 228 



"Wear and Tear" of Implements 36 



Weights and Measures 263 



What You Must Know Before You Begin or Open Your Books 40 



\\'heat 79 



Shrinkage of 250 



When Ought the Farmer Open his Ledger Ii 



Wood — Measurement of 259 



Wool — When Sold 68, 158 



Yearly Statement 223, 224 



15 



