INDEX 



Abbreviated entries, 97 

 Accounting, 



bibliography, 411 

 defined, 1 



guide to management, 371 

 reasons for, 3 



Accounts, analysis and illustra- 

 tion of, 20, 21, 23, 40, 41, 

 44, 49, 67, 91, 95, 100, 136, 

 180, 181, 193, 250, 251, 269, 

 270, 306, 331, 347, 351, 352, 

 367 

 classification of, 54. (See "on 



account.") 

 closing, 48, 57 

 defined, 18 



in balance, 30, 50, 54 

 no subtractions in, 26 

 Accounts ^Receivable, 17 

 Account Sales, 176 

 Acres farmed, per man, 376 



per horse, 377 

 Addition, checking for errors, 



103 



usual errors of, 105 

 Advertising expense, 167 

 Agencies, 268, 312, 319 

 Agricultural economics, bibliog- 

 raphy, 413 



Allen, illustrative problem, 33 

 Analysis of Ledger accounts, 

 349 



Analytical statements, conclu- 

 sions from, 358 



Anderson, Frank, illustrative 

 problem, 202 



Appendix, 385 



Appreciation of land, 122 



Articles of co-partnership, 186, 

 188, 204 



Assessments against land, 121 



Asset, 3 



Attorney's fees, 121 



Auction sales, 176, 201 



Average acres worked, statistics 

 of, 377 



Balance, brought down, 53 



debit and credit, 30 



defined, 26, 30 



method of transferring, 48 

 Balance Sheet, 3 

 Balancing an account, 65 

 Bank, reconciliation statement, 

 108, 110. (See also "sav- 

 ings bank.") 

 Bank charges, 166 

 Bedding, 314, 321 

 Beef cattle, 126 

 Bees, 184 

 Bibliography, 411 

 Binder twine, 214 

 Black-illustrative problem, 9, 

 10 



417 



