Money Taken for Personal Use 6 76 83 



Money Orders — Express 49 



Post-Office 49 



Mortgages 97, loi 



Nails 78 



Net Gain or Loss — To Find 224 



Net Worth 40, 223, 224 



Notes — Forms of 233, 238 to 245 



Having Endorsers 228 



How Debited and Credited 154 



Paid, When Secured by Mortgage 141 



Waiving Protest 228 



\\hen Given 136 



\\'hen Paid 136, 234 



When Partial Payments Have Been Made 151 



When Renewed 1 52 



When Discounted 153, 192 



When Discrepancies Exist 232 



When Endorsed Over to You 237 



November Cash Account, Example of Plates 36 and 37 



Oats -76 167, 168 



October Cash Account, Example of Plates 32 and 33 



Opening Entries Wlien Books Are Begun 44 to 4? 



Orders for Farm Products, How to Enter 48, 49 



Original Entry, The Books of 17 



Partnership 107, 108 



Percentage of Loss or Gain, To Find 225 



Personal Accounts 24 



Posting S3, 54 



Order of 55 



Potatoes 87 



Taken for Personal Use 88 



Poultry Accounts 6 



Present Worth 116 



Principles and Definitions of Accounts 12 to 25 



Private Accounts 108 



Production Account 155 



Rules for Debit and Credit i^f-> to 159 



At the End of the Year 160 



Illustration of Plates 68 and 69 



Products of the Farm — When Sold 155 



When Taken for Personal Use 88 



When Sold on Time 197 



When given to help on account 179 



Promissory Notes — Forms of 243 



Proprietor's Account 104. 106 to 108 



Rules for Debit and Credit 109 to 115 



At the end of the Year 116 



Illustration of Plates 60 and 61 



Railroads — Claims Against 67 



Real Accounts 22 



Real Estate Accounts 121 



Rules for Debit and Credit 122 to 127 



At the end of the Year 128 



Receipts — Forms of 239, 241 



14 



