HOIV TO KEEP FARM ACCOUNTS. 



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TRANSACTIONS FOK OCTOBER, 1901. 



OCTOBER I. 



Cash on hand $918.00. 



Plate 32, item da. 



OCTOBER 3 

 He gives Ed. Wise $10.00 on account. 



Plate 33, item ca. Refer 178. 



OCTOBER 15. 

 He sells 25 head of Hogs, which average 195 lbs, for $5.25. 



86. Production. (Plate 32. item db.) See 158. 



OCTOBER 20. 



He sells 150 bushels of rotatocs at 45c. 



87. See Plate 32, item dr. See 158. 



OCTOBER 25. 

 He takes 20 bushels of Potatoes for personal use, and also gives Ed. Wise 20 

 bushels, market price 45c. 



88. Production should be credited for anythini; taken for 

 personal use from what is raised on the farm. We credit Produc- 

 tion, (Plate 32, item dd,) and debit both Fox and Wise for the 

 number of bushels they take. (See Plate 33. item rb and cc.) 

 Refer to 110 and 179. 



OCTOBER 30. 

 He pays John Belts $1.25 a day for 15 days' labor. 



Labor. (Plate 33. item cd.) See 183. 



76 



