HO IV TO KEEP FARM ACCOUNTS. 



AT TMK KM) <)i' TIIi: VHAIJ. 



165. Ill closing this account lind the difference between the 

 sides, if anvthinii has been credited, if not, write on the credit 

 side, in red ink, "By Loss and Gain" and the amount to make the 

 account balance. Now, rule the closiiifi lines and enter the 

 amount t in hhick ink between tliciii. Next, write on the debit 

 side of the Loss and Gain account "To Expense" for the amount 

 of loss. For an example refer to Plate 70 and 71 and look up 

 the Loss aud Gain account (Plates 90 and 91). 



112 



