HOW TO KEEP FARM ACCOUNTS. 



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Fox, wishing to close his books, now credits Wise for 

 the 11 months wages (Plate 52, item de) and also credits himself 

 for what he thinks the farmstead should pay him (Plate 52, item 

 df). The amount credited to Wise ($275.00) and himself (|6(>n.00) 

 should now be debited to Labor, and this he does (Plate 53, item 

 cd). Refer to 180 and 114, also 184. 



Dr. 



TRIAL BALANCE, MARCH, 1902. 



Or. 



105^. The Cash Book now posted for the year, the Trial 

 Balance is as given above. The books are in balance, and his 

 cash on hand is $42.59, which will be the first entry on his cash 

 account for April, when he begins his new Ledger for the coming 

 year. For further instructions on what to do at the end of the 

 year, refer to the Chapter on '"The End of the Year," which im- 

 mediately folows the Ledger accounts. 



91 



