HOW TO KEEP FARM ACCOUNTS. 



page to which the entry is posted, and in this book, will mean the 

 number of the Plate. In actual bookkeeping this second column 

 of the Cash Book is used for the Ledger page. 



APRIL 9. 

 J. Green, of Huntington, Ind., wants I2 bushels of Seed Corn shipped by Wabash 

 freight and encloses a draft for $i2.oo to pay for it. 



49. This transaction — item; dd — is the same as item do 

 which immediately precedes it. Fox must debit Cash for all 

 money received whether it is in currency, post-office or express 

 money orders, drafts or checks. Always mention in what form 

 it is received. 



APRIL 25. 

 He pays Ed. Wise $15.00 for 12 days labor at $1.25. 



50. To open au account with each per-son one would have 



NOTE: — A Star * when found before an entry on either Cash Book 

 or Ledger (see plate above item * eg) indicates that such entry should be 

 made in red ink. For reason zvhy refer to paragraph to. 



53 



