148 



FARM ACCOUNTING 



ILLUSTRATION 28 



LEDGER ACCOUNTS AND THEIR RELATIONS TO THE 



RECORD 



Cattle 



1915 



Mar. 1 Capital Invest. 



per Inventory 



Record $1,446.00 



May 20 Veterinary ... 25.00 



1916 



Feb. 29 Net Gain to 



Loss and Gain 



a/c 614.00 



$2,085.00 



1916 



Feb. 29 Invty. brought 



down $1,585.00 



1915 



Nov. 1 Cash sale.... $500.00 



1916 



Feb. 29 Inventory per 



Inventory 



Record 1,585.00 



$2,085.00 



Corn 



1915 



Mar. 1 Capital Invest. 



per Inventory 



Record $450.00 



1916 



Feb. 29 Net Gain to 



LossandGain 



a/c 481.00 



$931.00 



1916 



Feb. 29 Invty. brought 



down. . . $425.00 



1915 



Dec. 16 Cash sale.... $506.00 

 1916 



Feb. 29 Inventory per 

 Inventory 

 Record.. 425.00 



$931.00 



