FARM ACCOUNTS 



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cash received is placed in the cash space in the left- 

 hand side, and all cash paid out is placed in the cash 

 space in the right-hand side. At the extreme left of 

 each side the date is placed, and between the date and 

 the cash space the item, for which cash has been re- 

 ceived or paid, is written. The total amount of cash 

 received, or paid out, is easily found by adding the 

 amounts on each side, and the difference of these two 

 sums represents the cash on hand. Cash on hand should 

 be carried over into the received side at the top of the 

 next page, when any page is filled up with entries. If it 

 is desired, the totals may be carried over into their 

 respective columns instead, and the new page kept in 

 exactly the same way as the preceding page. This is all 

 there is in keeping a cash account. It is a very simple 

 and easy thing to do. For example : 



Cash 



Balance the above account and determine how much 

 cash is on hand Feb. 1, 1905. 



Personal accounts. In a personal account the name 

 of the person is written across the top of the page, and 



