92 



The Farmer's Business Handbook 



1903 



FORCING-HOUSE No. 1 



Dr. 



ledger account, I wish to emphasize the desira- 

 bility of keeping the day-book or blotter in such 

 a way and so fully that each item may be identi- 

 fied accurately when posted to the ledger, where, 

 of course, the items may be abbreviated. 



In the ledger account, note that some of the 

 charges come from the day-book (D. B.), some 

 from the work reports (W. E.) an( i some from the 



