HOIV TO KEEP FARM ACCOUNTS. 



the Ledfjer to which the entry is transferred. On Plate S, item da, 

 yon will note the Ledger page is 61. Turn to Plate 61, item da, 

 and study the entry. Observe that in posting, items entered on the 

 debit side of the Cash Book are entered on tlie credit side of the 

 Ledger. The page of the Cash Book from which the entry is post- 

 ed, is put in the fourth column of the Ledger. Refer to item db 

 which is posted to Plate 65, items dc and dd are posted to Plate 

 69. Follow these entries from the time the transaction occurs 

 until they are completed, ie; posted to their proper accounts in 

 the Ledger. 



The entries on the credit side of the Cash Book are all posted 

 to the debit side of the Ledger. Fox has opened accounts with 

 Clovennead Farm. Production, Implements, Feed, Bills Receivable 

 and Lah(ir. Refer to each item and compare the entry on Cash 

 Book with Ledger entry. You will note the entries are complete 

 in the Cash Book. They need not be so full in the Ledger. The 

 examples given show all that is necessary. 



54. The Cash Book must be posted at the end of the month, 

 if it has not been before, and a trial balance taken. This must be 

 done at the end of every mouth. We take it to see that the books 

 are in balance — that the entries in the Cash Book have been posted 

 correctly. 



55. NOTE: — In posting observe the following order: (1) 

 the amount, (2) the date, (3) the page of the Cash Book from which 

 the item is transferred. 



Before you begin to post your Cash Book write in the second 

 column, the pages of the Ledger to which the entries are to be 

 posted. Then check each item as soon as you have posted it. It's 

 a good plan to finish posting the debit side before you begin on 

 the credit side — you're not so liable to post the entries to the wrong 

 side of the account. 



56. TRIAL BALANCE.— Xow comes the trial balance. Fox 

 has gone through the month and still he doesn't know whether his 

 books "balance" or not. A trial balance is taken once a month 

 to see if all entries were made correctly, that is, if the debit side 

 of the Ledger equals the credit. No set of books or system of ac- 



55 



