428 



INDEX 



Special columns, cash-journal, 98, 



102 

 Statements, change of wealth, 



196 



. copied in ledger, 77 

 Farm and Individual Income, 



197 



Resource and Liability, after 

 closing, 52 

 comparison, 6 

 defined, 3 



from trial balance, 72 

 illustrated, 75 



prepared from ledger ac- 

 counts, 30 

 supplemented by Loss and 



Gain Statement, 7, 76 

 Stock of corporation, 200 

 Straight line, depreciation, 152 

 Stubble for feed, 257 

 Student's accounts, 59 

 Subscriptions to periodicals, 163 

 Subsidiary records, 225 

 Subtractions not made in ac- 

 counts, 26 

 Supplies, in inventory record, 145, 



149 



inventory prices, 388 

 Swarm of bees, 184 

 Swine account, entries, 126 

 (See also "Livestock") 



Taxes, real and personal, 200 

 ial assessments, 121, 200 

 Temporary accounts, 43 

 Tenants, and landlord, 191 

 statistics of income, 339 

 Tiling, charges for, 121, 161, 



164 



Time sheet, U. S. Dept. of Agric., 

 228, 229 



Timothy seed, 167 

 Tools, 265 



loaned, 140 

 Tornado losses, 178 

 Tractor account, 129 



hours, entry for, 233 

 Trading account, 124 

 Transactions, analysis of, 23 

 defined, 16 

 double effect of, 16 

 equality of Dr. and Cr., 24 

 essentials of, 2 

 omission of, 63, 107 

 written record necessary, 2 

 Transplacement, defined, 106 

 Transposition, defined, 105 

 Trial Balance, before and after 



closing, 71 

 credit balances, nature of, 



74 



debit balances, nature of, 73 

 defined, 62 



errors undetected by, 63 

 financial statements from, 64, 



. 77 



illustrated, 71, 72, 73 

 not an absolute proof, 63 

 "out of balance," 62 

 preparing for statements, 73 

 procedure in taking, 65 

 purpose, 62 



relation to statements, 74 

 when taken, 64 



Uniform accounts, 194 



l*n it cost of production, 246 



I 'nits of work, 378 



Unprofitable elements, i 



U. S. Dept. of Agric., daily labor 



record, 228, 229 

 Utensils, household, 130 



