FARM ACCOUNTING 21 



Jonas Over burg's report: 



Labor — 6 hr. self and team delivering merchandise, 1 hr. in care of poultry, 2 hr. in 

 care of teams. 



Product — 33 eggs collected. 



Dealings — Sold 1 cord wood for cash $6. Sold milk tickets (8 gal.) for cash $2. 



JANUARY 13 



E. A. Atkinson's report: 



Labor — 2 hr. in timber, 9 hr. self and 7 hr. team delivering merchandise, l / 2 hr. in care 

 of hogs. 



Dealings — Sold W. Cushman, on acct.^ 4 cords wood @ $5.50. 

 E. P. Johnson's report: 



Labor — 6 hr. self and team delivering merchandise, 4 hr. in dairy. 



Product — 26 gal. milk. 



Dealings — Sold W. Cushman, on acct, 3 cords wood @ $5.50. 

 Jonas Overburg's report: 



Labor — iy 2 hr. self and team delivering merchandise, l / 2 hr. in care of poultry, 2 hr. 

 in care of teams. 



Product — 26 eggs gathered. 



Dealings — Sold for cash 2 cords wood for $12.25. 



JANUARY 14 



E. A. Atkinson's report: 



Labor — 9 hr. self and team at auction sale, which he distributes as follows : Dairy 3 hr., 

 hogs 3 hr., teams 3 hr. 



Dealings — Bought for cash 1 cow for $39.50 (Dairy), 1 set harness for $14.25 

 (Teams), 6 shoats for $31.50 (Hogs), sundry household articles for $3.90 (Atkinson Per- 

 sonal). 

 E. P. Johnson's report: 



Labor — 4 hr. working in timber, 3 hr. self and team delivering merchandise, 4 hr. in 

 dairy. 



Product — 27 gal. milk, 5 hogs (farm weight 1605 lb.) 



Dealings — Sold for cash 5 hogs weighing 1568 lb. @ $8.40 per cwt. (Credit Mdse.) 

 Jonas Overburg's report: 



Labor — 5^2 hr. self and team delivering merchandise, 2 l / 2 hr. in care of poultry, 2 hr. 

 in care of teams. 



Product — 34 eggs gathered. 



Dealings — Sold for cash 50 bu. corn @ 56 cts. Sold milk tickets (16 gal.) for $4. 



Count the week's tickets to see that all are in — 21 in number. Review your journal 

 entries, to see that all dealings have been recorded. Foot the journal column to see that the 

 journal is in balance. What is your cash balance? 



Post the general accounts from the journal, but do not post the special column accounts 

 until the close of the month. 



Referring to the report cards, extend the amount of each labor item, and make the re- 

 quired entries in the summary books as you were instructed to do on Jan. 7. 



On Jan. 9, place Johnson's labor 1 hr. in orchard in miscellaneous column. 



On Jan. 11 and 12 place E. P. Johnson's time for working for Wells & Co. in the miscel- 

 laneous column followed by the initial "J," indicating that the charge against Wells. & Co. has 

 already been made through the journal. The two day's use of team is entered in like man- 

 ner in the team use summary. 



Observe that the summary books have one miscellaneous column each for unusual items, 

 with a memorandum space before the item to show what it is for. The two day's labor, man 

 and team, for Wells & Co. would be itemized in this column. Remember that the totals of 

 all labor columns will at the end of the month be posted to the credit of Labor account, and 

 of all special columns to the debit of the department named at the head of the column with 

 the exception of the miscellaneous column, the debits of which, if they concern a personal ac- 

 count, are posted from the journal, as it is frequently desirable to have such items posted on 



