FARM ACCOUNTS. 



different ways. The most common and convenient way is 

 to rule a sheet of paper like that for an account 

 described on page 1. At the head of this page write 

 the name of the person with whom you are dealing. 

 Make a record at the left when he gets something from 

 you and does not pay for it. Make a record at the right 

 when he gives you something without receiving pay for it. 

 A complete record consists of the date of the transaction, 

 the name and quantity of the something exchanged and its 

 agreed value. Anything placed on the left is a debit. 

 Anything placed on the right is a credit. Debit an account 

 with what it costs. Credit an account with what it gives. 

 The following memoranda will serve to illustrate the man- 

 ner of recording these transactions and will also familiarize 

 the student with them. Let the student write up these rec- 

 ords, using the model form as a guide. 



GENERAL DIRECTIONS. 



The student should read carefully and thoughtfully every 

 direction given preceding each step in the work. 



Let him first rule paper as directed for^the preliminary 

 example Cash. Let him read each item separately and 

 think how it should be recorded, then compare his mental 

 idea with the illustrated example following. After finish- 

 ing the example in this manner, place a piece of paper over 

 the illustration, if it is in view, and work the example as 

 best he can on the ruled form. When this has been done, 

 compare it with the illustrated example in the book. Make 

 the .necessary corrections, rule another sheet, work out 

 the next example direct from data to ruled sheet, and 

 submit the result to the teacher. These directions should 

 be followed with each example. 



A FARMER'S ACCOUNT WITH A HIRED MAN. 



Mar. 29, 1901, I hired John Moore to work eight months 

 from date at $16 per month for the first four months and 



Counsel after action is like rain after harvest. Dan. 



