HOJV TO KEEP FARM ACCOUNTS. 



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EXPENSE. 



161. No business can be conducted without some e.xpense. 

 and in keepintj the farmstead up to the hiuhest plane of its earn- 

 ing capacity there are numerous items which must be charixed to 

 this account during the year. As a general rule all items are a 

 loss which go into general improvements or that cannot be in- 

 ventoried at the end of the year, and should be (•liar!j;ed to this ac 

 count, therefore, we debit and credit it as follows: 



no 



