HO IV TO KEEP FARM ACCOUNTS. 



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TAXE8 AND INSURANCE. 



193. It is ii matter of gratification to know what our Ta.xes 

 and Insuruucc aimmnt to for the vcar. All we pay out for oithei 

 should be charyc^d to this account. 



DEBIT. 



194. I'or all we pay for In- 

 surance or Taxes. 



CREDIT. 



AT THE END OF THE YEAR. 



195. To close, write in red ink, on the credit side the date, 

 "By Loss and dain" and the amount necessary to make the ac 

 count balance. Then rule the closing lines and enter between 

 them in black ink the totals of each side. (See Plates 84 and 85.) 

 Then cany the amount (o the Loss and Gain account, entering it 

 on the debit side of that account as shown (Plate 90). 



196. INSURANCE.— Every farmer and stockman is vitally 

 interested in Insurance that reallj- insures. And very fortunate 

 i1 is, too, that there is insurance, in such form as to keep him 

 ill direct touch with it, and his interests mutual with his felloA\f!. 

 Of late, it is almost an impossibility to iusure farm property in 

 some states in good Stock Companies, but the I'^irmer's Mutual 



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