HO IV TO KEEP FARM ACCOUNTS. 



"dou'ts" in business, and if von have selected vour haiikvr. as you 

 should, he is the man to go to for advice if in doubt about any 

 business transaction. Assuminjr that you have a bank account, 

 and that you have left youi' hank book Avith them, as you do once 

 a month to liave it "wiitltn n]>" when it is returned to yi)U the 

 balance shown by it should a<:;ree with the balance shown by thc- 

 account you keep with the bank in your Led^•er or clieck book 

 unless some of the checks you have piven out haven't been i)re- 

 sented for payment, ^\llen your bodk is handed to you witli the 

 checks presented for payment durinji the month, stamped paid, 

 compare these cancelled checks with those you've made, and you 

 Mill knoAv just what ciiecks are still out. This is where the im- 

 portance of mimbei-int: each check is found and wliy it is best to 

 have a bank account in the Ivedjjer intended for farm use. 



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