FIRST NATIONAL HANK. 

 311. It isn't necessary to open an account with your Bank 

 in the Ledger. It can be carried along in tlie Check Book, but 

 taking everything in consideration it is preferable to have it in 

 the Ledger on the farm. Each check given should be numbered 

 (in rotation of course) no matter where you begin. 1 or 300. and 

 liiat number should go in the Cash Book and be posted to the 

 Ledger (See Plate 89). Then, when the Bank hands you your 

 cancelled checks, compare them with what you have given out. 

 checking each one on the Ledger. You know tlMMi, just what 

 checks have been presented for payment at tlie h;iiik. 



DEBIT. 



212. For all currency, 

 I liecks. money-orders or drafts 

 we deposit. 



CREDIT. 



213. 



make. 



For all checks we 



12S 



