100 



FARM ACCOUNTING 



20 and 21, in which the cash book was used alone. The 

 columns are used to fit this particular case but are quite 

 representative. The ledger pages are indicated in the cash 

 journal in the columns to the left of the amount in the 

 "sundry" columns. 



ILLUSTRATION 23 



LEDGER ACCOUNTS PREPARED FROM CASH JOURNAL OF 

 ILLUSTRATION 22 



Cash 



1916 1916 



June 30 Rec'd 1 $3,284 June 30 Paid out 1 .... $1,891 



Horses 



1916 



Jan. 2Cash 1 700 



Hogs 



1916 1916 



Jan. 2Cash 1 500 June 10 Cash I.... 750 



Cattle 



1916 



Jan. 2Cash 1 200 



Equipment 



1916 



Jan. 2 Cash . .1 300 



