A Trial Balance 



71 



which express the vahie of the inventories have 

 been placed in bold -face type for the same pur- 

 pose. Below is the trial balance sheet, which em- 

 braces all footings of the debit and credit charges 

 appearing in the ledger which have been posted 

 from the Work Reports and Day Book, and no 

 others. This implies that neither the first nor the 

 second inventories, nor the Balances of whatever 

 description have been set forth in the Trial Bal- 

 ance. The object of taking it is not to determine 

 Gain and Loss or Present Worth, but merely to 

 determine whether the various items which orig- 

 inated in the Day Book and the Work Reports 

 have been accurately posted to the Ledger. If 

 they have been, the debits and credits balance. 



Trial Balance 



Dr. 



Cr. 



Cash 



Bills Payable.... 

 Bills Receivable. 



Contingent 



Teams 



Farm Tools 



Farm Products . . 



Live Stock 



Hay Field 



Corn Field 



Improvements . . . 



1900 Wheat Field 



1901 Wheat Field 



Orchard 



Oat Field 



Peter Brown 



John Bryant 



John Doe 



John Smith 



$2,747 92 



$2,747 92 



