Insurance 156 



Interest Tables 260, 261 



Interest Account, The 186 



Rules for Debit and Credit 187 to 189 



At the End of the Year 190 



Illustration of Plates 82 and 83 



Inventory — Denfinition of 34 



Examples of 35, 222 



Importance of 7 



\'aluation of 36 



January Cash Account — Example of Plates 44 and 45 



Joint Note — Form of 244 



Journal, The 19 



July Cash Account — ^Example of Plates 20 and 21 



June Cash Account — Example of Plates 16 and 17 



Keeping Separate Accounts with each product 4 



With each field 4 



Labor 62, 69 



Labor Account 182 



Rules for Debit and Credit 183, 184 



At the End of the Year 185 



Illustration of Plates 80 and 81 



Lambs 89 



Land loi 



Laws of Debit and Credit 25 



Ledger, The 18 



Index for 29 



Ruling of 28 



Size of 27, 32 



To close at the End of Year 104 



Liabilities 221, 224 



Statement of 37. 39 



Linseed Meal 78 



Live Stock — Records 31 



On hand at beginning of the year 34 



Bought during the year 1 57 



Sold during the year 155 



Record of Mating and Dates of Birth 31 



Locating Errors in a Trial Balance 57 



Loss and Gain Account 216 



Rules for Debit and Credit 217, 218 



Illustration of Plates 90 and 91 



Lost Shipments — How to Collect 67 



Lumber 103 



March Cash Account. Example of Plates 52 and 53 



Mating and Date of Birth of Live Stock 31 



May Cash Account, Example of Plates 12 and 13 



Measures and Weights — ^Tables of 263 



Measurement of Corn 246 to 248 



Of Grain 249, 250 



Of Hav 251 to 257 



Of Wood 259 



Men — Hired by the Year 62, 104, 105 



Middlings 60. 166. 168 



13 



