FARM ACCOUNTING 



ILLUSTRATION 20 

 SIMPLE CASH BOOK ENTRIES 



(Simple) CASH BOOK 

 (Left hand page) 



Received 

 1916 



Jan. 1 W.MarshCap. 1 $2,500 

 June 10 Hogs 1 750 



June 18 Misc. Income 1 :U 



WALTER MARSH 



(Right hand page) 



Paid Out 



1916 

 Jan. 

 Jan. 

 Jan. 

 Jan. 

 Jan. 

 Feb. 



2 Hogs 

 2 Cattle 

 2E<juipi 

 31 Labor 

 28 Labor 

 Mar. 31 Labor 

 Apr. 12Genen 

 Apr. 30 Labor 

 May 31 Labor 

 June 30 Labor 



1 1,891 

 June 30 Bal. down 1,393 



$3,264 



1 $3,284 



1916 



July 1 Bal. down $1,393 



entry on the left side of the cash book expresses the SJHM' 

 debit and credit as would be expressed in the journal for 

 the same transaction. In the case just cited the cash book 

 entry must be made in such a way as to express a debit 

 to cash and a credit to the Proprietor's Capital account. 



The form of the entry in the cash book is not the same as 

 in the journal. It is a form which permits of a more com- 

 pact record, with less writing, less posting and fewer 

 figures. 



