HOIV TO KEEP FARM ACCOUNTS. 



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"To" and on the new page or new Ledger "From" which the 

 amount was transfered. 



If the credit side is larger then the "shoe is on the other foot," 

 and you will write on the debit side in red ink, "To Balance" and 

 11 mount of difference between the sides which will make the ac- 

 count balance, rule the closing lines, enter the totals and carry 

 forward the amount used to balance to the new page or the new 

 ledger writing on the credit side of the new account in black ink, 

 the date, "By Balance'" and the amount. 



When carrying forward an account to a new page or a new 

 T^^dger do not forget to write on the old page "To" which and on 

 the new page "From" which the account has been transferred. 



AOCX)UNTS WITH PERSONS FROM WHOM WE BUY GOODS. 



204. These are practically the same as the accounts we keep 

 with persons to whom we sell on account, and we debit and credit 

 as follows: 



AT THE END OF THE YEAR. 

 210. These accounts ai-e balanced and carried forward the 

 same as explained under the head of "Accounts With Persons To 

 Whom We Sell Produce" just preceding this, which see. 



127 



