HOIV TO KEEP FARM ACCOUNTS. 



small, must be found. If they don't agree proceed as follows: 



First. — The footing of the balance should be verified. 



Second. — From the first account in the Ledger until the last, 

 the addition and subtraction of each account should be carefully 

 gone over. 



Third. — Examine each entry and see whether or not a debit 

 has been made for every credit, and for every credit a debit for a 

 like amount. 



Fourth. — If any accounts have been balanced and carried for- 

 ward to a new page, see if the amounts carrier are correct. 



Finally, if the difference still remains, nothing can be done 

 except to go over the entire work for the month and continue to 

 do so until the error is found, for be it known, the trial balance 

 is simply a copy of the accounts in the Ledger, and if the entries 

 have been made properly the footing of the debit and credit sides 

 will be exactly alike. 



57 



