FARM ACCOUNTS. 



the cash balance left over from October, make entries for all 

 the November transactions, and balance the account at the 

 close of the month, as is done in the illustration. In like 

 manner make a correct account for each succeeding month 

 for the school year, beginning each with the balance left on 

 hand from the next preceding month. When the first stu- 

 dent's account has been completed, make out the accounts 

 for those which follow. 



STUDENT NO. 1, SCHOOL YEAR 1902 03. 



Oct. 1, cash on hand |50.63; paid for railroad fare $5.04; 

 street car fare 5c; drayage of trunk 25c....Oct. 2, paid 

 school fees as follows: Hospital fee 50c; board $12.00; 

 deposit $5.00; incidental fee $1.50. .. .Oct. 4, bought note 

 book 15c; drawing paper 5c; pencil 5c. . . .Oct. 6, paid for 

 soap lOc; shoebrush 15c; car fare 10c....Oct. 7, lecture 

 tickets $1.50 .... Oct. 9, sold Sergeant's stripes 50c .... Oct. 

 12 paid for car fare 20c; church contribution 5c. . . .Oct. 13, 

 paid for postage 6c. . . . Oct. 18, paid for tablet 5c; postage 

 8c; class colors 25c. . . . Oct. 20, paid for fruit 25c. . . .Oct. 

 22, paid for key ring 5c . . . . Oct. 26, paid church contribution 

 25c .... Oct. 27, paid for pocket comb 5c ; tie 50c ; car fare 

 lOc. . . .Oct. 31, paid for map lOc; clothing 72c; books $3.20. 



Nov. 2, paid for car fare 15c. . . . Nov. 4, paid for composi- 

 tion paper 5c . . . . Nov. 5, paid for board $12.85 .... Nov. 9, 

 paid for cleaning watch $1.50; car fare 25c. . . .Nov. 11, paid 

 for postage 4c. . . .Nov. 13, paid for tablet 25c ; entertainment 

 10c....Nov. 14, paid for car fare lOc; lecture 25c; lunch 

 lOc .... Nov. 17 paid for car fare lOc ; pencil 5c ; barber 25c 

 Nov. 21, paid for lecture tickets 75c; car fare lOc; lunch 

 15c. . . .Nov. 22, paid for shoe repairs 60c; tablet 5c. . . .Nov. 

 24, paid for money order 25c ; car fare 20c .... Nov. 25, re- 

 ceived from home $46.00. ...Nov. 27, paid for school supplies 

 48c; car fare lOc. . .. Nov. 28, paid for Sergeant's stripes 50c. 



Dec. 1, paid for watch ' chain $1.00 ; cuff buttons 50c ; 



''Discontents arise from our desires oftener than from our needs." 



