INTRODUCTION. 



This system provides for the use of properly ruled cards 

 5x8 inches in size to be kept in a cabinet or box, and but 

 one account written on each card. It is based on the 

 double entry system an equality of debits and credits in 

 the ledger. This is advocated as the best for farmers be- 

 cause it is comprehensive. It considers the entire business 

 aspect of the farm. It does not confine itself to a few 

 selected financial operations. Without considering all 

 matters pertaining to his affairs, a farmer cannot gain the 

 exact knowledge so necessary in determining the proper 

 thing to do. To rise above the realm of chance, he must 

 know. 



However, if he doesn't know, and what is worse, doesn't 

 care, and won't try to know, let him consent at least to 

 keep a Cash Account. This will surely be the torch to 

 lighten the way to a better and more complete understand- 

 ing of his affairs. 



The Unit system, with cards ruled and used as in the 

 illustrations which follow, most nearly meets the demand 

 for a convenient plan of farm accounting. The cabinet or 

 box in which the cards are kept furnishes a permanent and 

 secure place convenient for instant use or reference. The 

 classifications can be made to suit the needs of any farm. 

 Closed accounts are placed by themselves so that nothing 

 but open accounts are at the front for daily use. For 

 learning the principles of accounting, the Unit system as 

 here illustrated, has proven both in private and class work 

 to be more adequate and clear in every way than the old 

 book plan, while the elimination of unnecessary processes 

 makes it the most convenient and practical in every day 

 work. 



