HOW TO KEEP FARM ACCOUNTS. 



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t^AKM HELP. 



177. It isn't npcossary to open an account with the dif- 

 ferent men employed on the farm by the day. That should 

 be charged to the Labor Account. But if we hire a man or men 

 by the year then a separate account should be opened for each 

 and all money paid to them from time to time charged direct 

 to them, and the wages allowed each credited to them at the 

 end of the year. The example of the Wise account (Plates 78 

 and 79) show how an account should be kept when we hire a 

 man by the year. Accounts of this nature are debited and cred- 

 ited as follows: 



DEBIT. 



178. For the amounts we 

 pay him from time to time. 



1T9. For all farm products 

 taken in lieu of cash on ac- 

 count during the year. 



CREDIT. 



180. At the end of the 

 year for amount of wages 

 agreed on. 



118 



