HOW TO KEEP FARM ACCOUNTS. 



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a part of the farmstead's equipment as much as are fences or sheds. 

 Rather than charge to Improvements and inventory them from 

 year to year. Fox prefers, as they are a fixture, to charge them at 

 once to Expense. (Plate 21, item cb.) Read 129. 



JULY 28. 

 He buys loo bushels of Oats at 32c. 



75. Fox doesn't grow any Oats. He buys them to feed and 

 so charges to Feed as he wants to know how much he pays for it 

 during the year. (Plate 21, item cc.) Refer to 168. 



JULY 31. 

 Cash balance today shows $547.21 on hand. 



Refer to April, May and June closing of cash accounts. (Plate 

 21. item cd.) 



Dr. TRIAL BALANCE, JULY, 1901. Cr. 



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