Bills Receivable Account 143 



Rules for Debit and Credit 144 to 149 



At the End of the Year 1 50 



Illusiration of Plates 66 and 67 



Bookkeeping — Definition of 13 



Books of Original Entry 17 



Books of Record 3 



Bran 99 



Building and Improvements 74 



Building and Improvement Account 129 



Rules for Debit and Credit 130 to 134 



At the End of the Year 135 



Business Paper — Filing of 8 



Remarks on 226 to 237 



Capital Stock Account — Its Equivalent on the Farm 117 



Cash Book. The 20. 30 



At the End of the Year 105 J/2 



Definition of 42 



How to Balance 51. 66 



Posting of 53 to 55 



Rules for 42 



Ruling of 43 



Cash — On hand the first of the month 58 



On hand the end of the month 51 



When credited 42 



When debited 42 



When over 52 



When short 52 



Checks — As receipts 230 



How to indorse 235 



Hbw to write 230, 231 



Xnmbering of same and why 06 



Stopping payment of 236 



When discrepancies exist 232 



When you receive one not endorsed 226, 22I 



Classification of Accounts 30 



Closing the Ledger at the End of the Year 104 



Clover Seed lOO 



Commercial Paper — Forms of 228 to 245 



Cost of Production 4 



Corn— Rule to find Contents of Cribs 247 



Rule for Measuring when on Cob 246 



Shrinkage 248 



Credit — Laws of 25 



Day Book. The 19 



Debit — Laws of 25 



December Cash Account — Example of Plates 40 and 41 



Depreciation — Of Buildings 129 



Of Implements 36 



Destroying Notes 141 



Discount .Account iQt 



Discounting Notes that have Endorsers 228 



Discrepancies in Notes, Checks or Drafts 232 



Double Entrv Bookkeeping 15 



10 



