Drafts— Time or Sig"!:! 142 



When Buying 229 



When discrepancies exist 232 



When you receive one not endorsed 226, 227 



Due Bill — Form of 242 



End of the Year 104, 105, 220 



Errors in Trial Balance 57 



Essentials of Farm Accounts 2 



Essential Books of Record 16 



Extra Help Employed on the Farm 50, 69 



Expense Account 161 



Rules for Debit and Credit 162 to 164 



At the End of the Year 165 



Illustration of Plates 70 and 71 



Farm Accounts — Essentials of 2 



Farmstead, The, Account 117 



Rules for Debit and Credit 118 to 120 



At the End of the Year 117 



Illustration of Plates 62 and 63 



Farm Help Account, The 117 



Rules for Debit and Credit 178 to 180 



At the End of the Year 181 



Illustration of Plates 78 and 99 



Farm Ledger, The 26 



Index of 29 



Ruling of 28 



Size of 27 32 



Farmer's Mutual Insurance 196 



February Cash Account — Example of Plates 48 and 49 



Feed Account, The 166 



Rules for Debit and Credit 167 to 169 



At the End of the Year 170 



Illustration of Plates "2 and 73 



Fertilizers 80 



Filing of Business Papers 8 



First Entry to Make When Books are Opened 44 



First of the Year 11 



Freight 84 



Lost in Transit 67 



Gestation Table 262 



Grain — Rule for finding contents of bins 249 



Shrinkage of 2^0 



Hay — Exact measurement of 251 



Rule for finding tons in windrow 252 



Rule to find contents of mow 253 



Rule for finding contents of stacks 254, 256, 257 



Rule for finding tons in load 255 



Rule for finding amout of hay or other products sold by the 



ton 258 



Hogs 70 



When taken for personal use 91 



How to — Arrange or Classify Accounts in the Farm Ledger. . . 30 to 32 



Balance the Cash Account 51, 52 



Close the Ledger at the End of Year 220 to 225 



11 



