FARM ACCOUNTING 



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Note the Miscellaneous column which has a charge to Orchard 18 cts., two items 

 amounting to $3.60 which charge to "Journal," (because previously credited in journal with- 

 out posting). Credit the total to Labor. . 



Team Use Distribution: Foot the team use summary and charge each department ac- 

 cording to headings crediting Teams with the total as in summary. Items in the miscellane- 

 ous column should be journalized. See model. 



Closing the Journal: Carry the special columns (Merchandise and Cash) into the gen- 

 eral columns and foot the general columns to show in balance. 



Post the ledger. Pencil-foot the ledger, and take a trial balance, recording it in the pair 

 of columns following the one recorded Jan. 1. 



SALES SUMMARY (AUXILIARY) 



For purposes of comparison, turn to the sales summary and write in the headings, if 

 they are not already printed, the names of the following products which constitute the prin- 

 cipal sales of the month : Corn, Oats, Wheat, Timothy, Milk, Butter, Wood, Posts, Eggs, 

 Potatoes, and Miscellaneous.' From the cards enter the quantity and selling amount of each 

 item, and foot in pencil or red ink. This will give an exhibit of the direction of sales during 

 the month and will afford a valuable reference for next January. Also the products on hand 



