FARM ACCOUNTING 



RECORD 



Cr.-F. 



Cr.-G. 



Cr.-H. 



MEMORANDA. 



Number Per Do 



Miscellaneous 



Forward Totals 



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^ 



£*L 



c/V 



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J^ 



y££ 



/ 6* 



£# 



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lA 



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/art 



LL 



4* 



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hL 



•j&W?t/£ ^^fc^^/^^ 



^ 



14. 



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(J 



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fo 



4* 



JHA 



2// 



&<? 



£,// 



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f f/? 



Til 



j- z z 6 



//A 



IX. 



Dec. 17. 1 hr. labor; paid poultry association dues $1; 24 eggs @ 28c. 



" 18. 14 hr. labor; 17 eggs @ 28c. 



" 19. lhr. labor; 29 eggs @ 27c. 



" 20. y 2 hr. labor ; bought 100 lb. poultry mash for $1.75; 29 eggs @ 27c; 24 

 chickens sold, 96 lb. @ 10c. 



Dec. 21. y 2 hr. labor ; 21 eggs @ 28c. 



" 22. y A hr. labor ; 21 eggs @ 28c ; sold 25 lb. granulated bone for 75c. 



" 23. 1 hr. labor; bought 100 lb. charcoal for $1.50; 26 eggs @ 28c; sold 10 chick- 

 ens, 45 lb. @ 10>4 cts. 



Dec. 24. Bought 1 dry food hopper $1.50; 1 hr. labor; 27 eggs @ 28c. 



25. y 2 hr. labor; 29 eggs @ 28c. 



26. Paid for advertisement in poultry journal $3; 1 hr. labor; 23 eggs @ 28c. 



27. 1% hr. labor; bought 100 lb. beef scraps for $3.50; 28 eggs @ 27c. 



28. 1 hr. labor; 27 eggs @ 28c. 



29. 2 hr. labor; 21 eggs @ 29c. 



30. 1 hr. labor ; bought 45 bu. corn @ 48c ; 24 eggs @ 29c. 



31. Before making entries for the last day of the month, foot the Investment Bal- 

 ances column including the balance carried forward. The total of the daily balances equals 

 in value the entire amount invested for one day. Find the interest on this at 6 per cent* 

 (point off 3 places and divide by 6), and charge the interest in the debit miscellaneous col- 

 umn. Complete the record of this day with entry of 1 hour labor; 29 eggs gathered" @ 30c. 



Proof of Work. Foot all columns in red ink. Be careful not to include red ink totals 

 at top of columns. The balance at beginning of month phis the sum of debit footings less the 

 sum of credit footings equals balance at close of month if work is correct. 



Loss or Gain. The loss or gain for any period may be found by comparing the last 

 balance with the value of property on hand. For example, if on taking an inventory we find 

 that we have on hand charged in column B $25.85; C $106.22; D $59.56; and E $3, the 



