FARM ACCOUNTING 



15 



JANUARY 2 



E. A. Atkinson's report: 



Labor — Chopped wood in timber lot 8 hr. (Real Estate) ; 2 hr. self and team in sale of 

 1 load corn (Mdse.) ; 1 hr. in care of hogs. 



Product — 1 cord wood and 17 posts. 



Dealings — Sold 52 bu. corn @ 55 cts. for cash. 



Records of business dealings (reported on reverse side of card) should be journalized on the date of the 

 transactions. They frequently involve receipt or payment of cash which should have immediate entry. 



E. P. Johnson's report: 



Labor — 5 hr. self and 2 hr. team in timber (Real Estate) ; 5 hr. in dairy. 



Product — 26 gal. milk and 1 cord wood. 

 Jonas Overburg's report: 



Labor — 4 hr. self and team delivering milk ( Mdse. ) ; 2 hr. in care of poultry ; 4 hr. in 

 care of horses and repairing harness. 



Product — 36 eggs gathered. 



Dealings — Sold milk tickets (representing 12 gal.) for cash $3. 



& /#- 



J 

 / 



/yTc 



It 



J 



r<> 



*A 





2<f / J 



/ 



s/7 



.fc 



£Z. 



JANUARY 3 



E. A. Atkinson's report: 



Labor — 9 hr. self and 4 hr. team in timber getting out wood, 1 hr. in care of hogs. 



Product — 2 cords wood and 10 posts. 

 E. P. Johnson's report: 



Labor— 6 hr. self and 2 hr. team in timber and hauling out wood ; 4 hr. in dairy. 



Product — 26 gal. milk, 1 cord wood, 10 posts. 

 Jonas Overburg's report: 



Labor — 4^ hr. self and team delivering milk, 2> l / 2 hr. in care of poultry, 2 hr. in care of 

 teams. 



Product — 24 eggs gathered. 



Dealings — Sold milk tickets (4 gal.) for cash $1. Sold E. A. Atkinson on account milk 

 tickets (10 gal.) for $1.50. 



JANUARY 4 



E. A. Atkinson's report: 



Labor — 8 hr. self and 6 hr. team in timber, 2 hr. self and team delivering merchandise, 

 1 hr. in care of hogs. 



Product — 2 cords wood. 



Dealings— Sold . 2 tons timothy hay for cash @ $8.75. Bought for cash 2000 lb. mill- 

 feed for $22. (Charge Mdse.) 



