HOW TO KEEP FARM ACCOUNTS. 



314. To balance, proceed exactly as you would with aa 

 account with a person to whom you sell on credit as explained 

 under ''Accounts With Persons to Whom We Sell Produce" for 

 the principles are the same in both. 



215. BANKS — Banks are a convenience the business farmer 

 can't afford to ignore. They are, for him, safe places for the 

 keeping of money, securities and other valuable paper. The pay- 

 ment of his bills, too, is more convenient by check than with cui*- 

 rency, and the checks when returned by the bank are valuable as 

 receipts. Banks sometimes become insolvent, it is true, but there 

 are safe and conservative banks in every county seat, or perhaps 

 in a town still nearer to you. Select your banker as you would 

 a friend. Be frank with him and never test his generosity by 

 allowing your check to be presented for a larger sum than your 

 balance. If you do this your relations will be pleasant, and if in 

 need of money to move a crop or carry the cattle, sheen and hogs 

 you are feeding to a finish, you can secure it from him at reasonable 

 rates, providing, of course, you have proven yourself to be a man 

 of character and business ability. Then, too, there are many 



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