HOW TO KEEP FARM ACCOUNTS. 



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DECEMBER 10. 

 He has some shoeing done, $4.75. 



Expense. (Plate 41, item ce.) Refer to 163. 



DECEMBER 15. 

 He gives his wife $30.00 and takes $47.00 himself for personal use. 



93. ChaFged to his personal account (Plate 41, item cd.) Re- 

 fer to 110. 



DECEMBER 18. 

 H« buys 200 bushels of Oats, paying 30 cents. Renews his subscription to the 

 Breeders Gazette, ($2.00) National Stockman, ($1.00) Ohio Farmer, (6oc) Farm 

 Journal (40c), Rural New Yorker ($1.00) Practical Farmer, (60c) and the 

 American Sheep Breeder ($1.00) making a total of $6.60. He pays 12 cents for 

 money-orders, and for postage stamps $2.00. 



94. Oats charged to the Feed account (Plate 41, item ce). 

 Subscriptions to farm papers he charges to Expense (Plate 41, 

 item cf). The money-orders and stamps are also Expense, there- 

 fore, he includes it in the same entry. Refer to 161 and 168. 



81 



