HOIV TO KEEP FARM ACCOUNTS. 



TRANSACTIONS FOR APRIL, 1901. 

 Uavin*; opened the Cash Book by entering the items shown 

 in his statement of Resources and Liabilities in the preceding 

 chapter, the transactions common to the rotation practiced by 

 Fox follows. 



APRIL 8. 



He received a money-order of $isoo from Wm. George, of Troy, Ohio, for 15 

 bushels of Seed Corn. Freight C. H & D. R. R. 



48. It isn't practical to open accounts with each individual 

 who may buy seed or other ])roducts from the farm, so Fo.x credits 

 all sales to Production, and Mill oix-n an account in I lie i.,ed,<rer 

 under that head. Refer to Plate 8, item dc. and note that full 

 particulars of the transaction are jiiven. This (Mitry should be 

 made immediately after the order is received. Then when he fills 

 and ships it, he checks it, thus: 4-10, as shown on the plate. Note 

 that the date the order is receiA'ed is in fii-st column, and the full 

 explanation in third column, with the amount in the dollars 

 and cents column. The figures 09 in second column is the Ledger 



52 



