34 BULLETIiSr 811, U. S. DEPAETMEISTT OF AGRICULTTJEE. 



To show the earning in the period in which it accrued, and to show the accrual on 

 the books as an asset. 



Debit. (U) Credit.- 



000 Accrued Storage 



Storage Account 000 



To show the asset on the books, and to place the earning from storage in the income 

 for the fiscal period in which it accrued. 



Debit. (15) . Credit. 



000 "WTieat account 



000 Oats account 



000 Barley account 



000 Eye account 



000 Flax account 



000 Corn account 



Loss and Gain 000 



To close the grain accounts and to transfer the gross gain to the Loss and Gain 

 account. 



Debit. (16) Credit. 



000 Flour 



000 Feed 



000 Coal 



Loss and Gain 000 



(See entry No. 15.) 



Debit. (17) Credit. 

 000 Dockage Sales. 

 000 ■. Grinding. 

 000 ■ . • Cleaning. 

 000 ■ Storage. 

 000 - Discount ReceiA^ed . 



Loss and Gain 000 



To close the miscellaneous income accounts and to transfer their balances to the 

 Loss and Gain account. 



Debit. (18) Credit. 

 000 Loss and Gain. 



Salaries and Labor. ^ 000 



Heat, Light, and Power. 000 



Repairs. 000 



Depreciation — Plant. 000 



Leakage in Transit. 000 



Shrinkage and Scale Loss. 000 

 Express, Freight, and Drayage. 000 



Telephone, Telegraph and 



Postage. 000 



Printing, Stationery, and Office 



Supplies. 000 



Interest. 000 



Rent and Taxes. 000 



Insurance. 000 



Loss fiom Bad Accounts. 000 



Miscellaneous. 000 

 To close the expense accounts into Loss and Gain. 



