INDEX 



Account — Definition of 21 



Accounts — Arrangement of 30 



The Household 5 



The Poultry 6 



Personal , . . . . 24 



Real 22 



Representative 23 



Usefulness of i 



Accounts with Persons From Whom We Buy Goods 204 



Rules for Debic and Credit 205 to 209 



At the End of the Year 210 



Accounts with Persons to Whom We Sell Produce 197 



Rules for Debit and Credit 198 to 202 



At the End of the Year 203 



Illustration of Plates 86 and 87 



Advertising — "jt^ 



Annual Statement — (Illustrated) 224 



April Cash Account — Example of Plates 8 and 9 



Arrangement of Accounts 30 



August Cash Account — Example of Plates 24 and 25 



Balancing the Cash 51 '52, 66 



Banking 95' 215 



Reasons for 95 



Uses of 95 



Bank Account 211 



Rules for Debit and Credit 211 to 213 



At the End of the Year 214 



Illustration of Plates 88 and 89 



Bank Checks — How to Write 230. 231 



Numbering of Same and Why 96 



When Cancelled 96 



Bank Note — Form of 245 



Bills Payable 97, loi 



Bills Payable Account 136 



Rules for Debit and Credit 137 to 139 



At the End of the Year 140 



Illustration of Plates 64 and 65 



Bills Receivable 72 



9 



