FARM ACCOUNTING 



Equipment 



1916 

 Jan. 2 



1 300 



Walter Marsh Capital 



1916 



Jan. 1 Net Invest. 1 2,500 



Labor 



General Expense 



1916 



Apr. 12 Cash 



1 21 



Miscellaneous Income 



1916 



June 18 Cash 



34 



Posting from Simple Cash Book. From a study of Illus- 

 trations 20 and 21, it is observed that there is only one 

 item posted to each side of the Cash account. This reduc- 

 tion in the amount of posting is due to the arrangement 

 of the cash book. It is not necessary to post each item to 



