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LESSONS IN AGRICULTURE 



the record is kept as in the cash account. Whenever 

 the person against whom the account is made receives 

 anything, an entry is made on the left-hand side under 

 the word debtor, and when he pays anything on this 

 account, this entry is made on the right-hand side under 

 the word creditor. The following example is taken from 

 Hatch's Agriculture: 



FIG. 41. Goou MATEHIAI. FOK A PKODUCE ACCOUNT 

 John Smith 



Produce accounts. A produce account is a record 

 of the receipts and expenditures on certain crops or 

 animals. Suppose that you wanted to keep an account 



