BOOKKEEPII^G FOR GRAIIT JCLEVATORS. 



13 



Balance Hiieet Acccwnts (Nos. A-I, Inclusive). 



ASSETS. 

 Account Xo. 



A. i'lirrent Assets: 



Al. Cash on Hand. 



A2. Petty Cash. 



A3, Cash in Bank. 



A4. Notes Receivable. . 



A5. Accounts Receivable Control. 



A6. Accounts Receivable (Grain 

 Commission Account). 



A7. Grain and Merchandise In- 

 ventory. 

 Accrued Assets: 



Bl. Accrued Interest — Notes Re- 

 ceivable. 



B2. Accrued Storage. 

 Fixed Assets: 



B. 



CI. 

 C2. 

 C3. 



C4. 



D, 



Land. 

 Buildings. 



Machinery and Equipment. 

 Office Furniture and Equip- 

 ment. 

 Accounts Paid in Advance. 

 Dl. Prepaid Insurance. 

 D2. Printing and Stationery In- 

 ventory. 

 Other Assets. 

 El. Railroad Claims. 



LLA.BILITIES, KESEUVES, 



WORTH. 

 Account No. 



F. Current Liabilities: 



Fl. 

 F2. 

 F3. 



r4 



F5. 

 F6. 



Notes Payable. 



Accounts Payable. 



Stock Dividend Payable. 



Patronage Dividend Payable. 



Storage Liability. 



Notes Receivable Discounted. 

 G. Accrued Liabilities; 



Gl. Accrued Interest — Notes Pay- 

 able. 

 G2. Accrued Salaries and Labor. 

 G3. Accrued Rent and Taxes. 

 Resei*ves: 



H 



HI. Depreciation — Buildings. 

 H2. Depreciation — Machinery and 



Equipment. 

 H3. Depreciation — Office Furni- 

 ture and Ecjuipment. 

 H4. Doubtful Accounts.' 

 H5. Sinking fund. 

 Net Worth. 



11. Capital Stock. 



12. Surplus. 



13. Loss and Gain. 



Income and Expense Accounts (Nos. J-N, Inclusive). 



income accounts. 



Ac 



count No. 



J. 



Grain 



Accounts: 





Jl. 



Waeat. 





J2. 



Oats. 





J3. 



Barley. 





J4. 



Rye. 





J5. 



Flax. 





J6. 



Corn. 



K. 



Merci 



laudise Accounts: 





KL 



Flour. 





K2. 



Feed. 





K3. 



Coal. 



L. 



Other 



Income Accounts. 





LI. 



Dockage Sales. 





L2. 



Grinding. 





L3. 



Cleaning. 





L4. 



Storage. 





L5. 



Discount Received 



expense accounts. 



Account No. 



M. Operating Expense: 



Ml. Salaries and Labor. 



M2. Heat, Light, and Power. 



M3. Repairs. 



'M4. Depreciation — Plant. 

 • M5. Leakage in Transit. 



M6. Shrinkage and Scale Loss. 



M7. Express, Freight, and Drayage. 

 N. Administrative Expense: 



Nl. Telephone, Telegraph, and 

 Postage. 



N2. Printing, Stationery, and 

 Office Supplies. 



N3. Interest. 



N4. Rent and Taxes. 



N5. Insurance. 



N6. Loss from Bad Accounts. 



N7. Miscellaneous 



