HOJV TO KEEP FARM ACCOUNTS. 



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be bought to be used in the maintainanoe and general business of 

 the farmstead. All these incidental outlajs should be charged to 

 Expense. It is neither desirable or necessai-y to open more ac- 

 counts in the Ledger than will show the results of the management. 

 Too m^ny accounts require needless writing and detail. This 

 item of stationary is Expense. Refer to Plate 13, item cc. Refer 

 to 162. 



MAY -. 

 He has had so much trouble to get competent help on the farm, that he makes 

 contract with Ed. Wise, who has been working for hirn off and on for some time, 

 to work by the year at $300.00. Wise to board all the extra halp employed on the 

 farm, and in addition to the wages agreed on, to have truck patch, pasture for cow, 

 and house rent free of charge. Contract dated May ist. 



63. No entry for above — simply a memoranda. He files the 

 contract — refer to (8). All money paid to Wise will be charged 

 to him in the future and not to Labor. Read matter following 

 Plate 78. 



MAY ID. 

 He buys a Chicago Sheep Shearing Machine — $15.00. 



63 He has already opened an account with Implements. 



69 



