242 



BOARD OF AGRICULTURE. 



value of stock, tools, &c., then take the greater from the less, 

 and say : 



By profit of farming for 1865, .... $ 



To loss of farming for 1865, .... $ 

 as the result may be. 



Aside from the above account, keep debt and credit with every 

 individual farm transaction. Charge all the labor, seed, and 

 every other expense, to every crop you raise, and when harvested, 

 credit the crop at the market value, or the price sold for. Strike 

 the balance, that the book may show, at a glance, the profit or 

 loss of that account. 



Have a space devoted to memoranda; that in which you 

 enter a minute of transactions which do not necessarily come 

 under the head of accounts, but merely a matter of record of 

 facts as they occur. 



Have another page in which you enter errors and resolves, 

 whereby you may profit by past experience ; also, another page, 

 on which you enter misfortunes and losses. 



Cash Account. 



Dr. 



Cr. 



Dec. -, 



Brought over, $19,553 14 $20,48i 40 



17, To donation to Freedman Aid Society, . . . . 

 17, sent by mail to Third National Bank, Springfield, 



17, H. G. Parker, subscription to Cerro Gordo Repub- 



lican, .... 



18, advertising for school teacher in Republican, 

 18, By B. T. Quimby, 98 lbs. beef, at 14c., 

 18, To A. B. Tuttle, tax on Iowa land, 

 23, W. R. R., freight on bbl. sugar, 

 25, L. M. Lamed, 248 lbs. sugar, . 

 30, By 0. S. Collins, 1 yoke of oxen. 



30, To cash on hand, 



13 72 



$19,771 15 

 936 97 



$20,708 12 $20,708 12 



18G6. 

 Jan. 1, By cash on hand, 



1, To gave Johnny present, 



2. Berkshire Mutual Insurance Company, 



$2 00 

 32 00 



$936 97 



Inventoky of Stock, Tools, &c. 

 1866. 

 Jan. 1, One horse, 



1 three year old colt, 



1 sucking colt, 



1 yoke of oxen, 



1 pair two year old steers, 



$200 00 



150 00 



50 00 



300 00 



140 00 



