HOW TO KEEP FARM ACCOUNTS. 



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LABOR. 



183. As previously explained under the account precedinj" 

 this (Farm Help) we open an account for each man employed i>n 

 the farm by the year, and also a Labor account to which we 

 charge all sundry help hired fnmi time to time. 



DEBIT. 



183. For all wages paid 

 sundry help from time to time 

 duiing the year. 



184. At the end of the 

 year for the wages we agree to 

 pay the men whom we hire 

 by the year and with whom 

 we have opened separate ac- 

 counts. (See Wise, Plate 79. 

 1m)x. Plate 61, and Cash Book 

 for .March. 1902. Plates 52 and 

 53, items de, df, and cd. 



CREDIT. 



120 



