HOIV TO KEEP FARM ACCOUNTS. 



^ ^^MtL- M^f ml (^i^:r. 



9a4:^/C 



TRANSACTIONS FOR JUNE. 1901. 



JUNE I. 

 Cash on hand $300.lS- 



66. Immediately after the cash is balanced for the month 

 you must enter amount on hand as shown by item da, Plate 16. 

 This is done every time the cash is balanced — daily, weekly or 

 monthly. If many transactions occur it is best to balance daily, 

 or weekly at the latest, where but few take place, once a month 

 will answer as shown in this illustration. 



JUNE 2. 

 Wm. George, of Troy, Ohio, to whom Fo.x shipped Seed Corn on .\pril loth, 

 writes that it hasn't arrived — that it's now too late — he can't accept, and wants 

 his money refunded. Although a shipper's responsibility ceases when goods are 

 delivered to R. R. Co., he refunds the money ($15.00) and makes clcaim to the 

 C, H. & D. R. R. for the amount lost plus the expense of draft. 



67. Rather than antagonize a customer Fox decides to col- 



62 



