ACCOUNTS 465 
Sample Monthly Sheet. 
Dr. 
Equip- Miscel- 
Date. Item. Feed. SSE: Labor. jangous Total. 
ie 1 ds b 
pr. 1|100 pounds beef scrap......... $3.00 aie ees a anaes 3.00 
5|4 bushels shelled corn......... 3.00 edie ees gene pesrtet ee: 
5|5 bushels oats................ 3.25 coed tikd oe widow, Fee 3.25 
8 | Carpenter work on brooder....| ...... aetecks $2.00 er 2.00 
8 |\Gumber's «gic osccaeew a weemuces Sed ae Sa Lauenes $4.00 4.00 
10| 1 indoor brooder.............. i Babee $8.00 bid NES 8.00 
10|6 gallons kerosene............ ere cake cata gees 72 72 
19 | 300 eggs for hatching.......... £2 anens bots Beis Zach 5.75 5.75 
20 | 100 pounds oyster shell........ .80 Lay hed Boasts ies .80 
25 | 3 bushels wheat.............. 3.75 celia Ga Mouadat Noten 8.75 
otal ecieitkive ee ekedones x2 $13.80 $8.00 °| $2.00 | $10.47 | $34.27 
Cr. 
Hatch- | Market | Breed- 
Date. Item. Market ing poul- ing Total. 
CES. eges. try. stock. 
1910. 
Apr. 4| 10 dozen eggs, at 24 cents..... $2.40 bes Sees $2.40 
10|1 pen breeding fowls..........| -...:- : $5.00 5.00 
12 | 18 dozen eggs, at 24 cents..... 4.32 ae er ee eee 4.32 
13} 1 hen (home use)............-. ere x uid sep $0.55 alate 55 
14] 3 market hens..............-- ds scageans ih biokie 1.80 sacri 1.80 
15 | 8 dozen eggs (home use), at 24 
CONTE: cs Ente Rea tena eyes es ie * 1.92 baste Dh ahailae nts da 1.92 
17 | 15 dozen eggs, at 23 cents...... 3.45 sya: cae GOs ee feats 3.45 
19|7 dozen eggs (home use), at 23 
CONS) sia oe TAduene Senet ey 1.61 1.61 
19| 300 eggs, hatching (home use)..| .....- 5.75 
20| 50 day-old chicks............- 3.00 
23|7 dozen eggs (home use), at 23 
COMES ii ccyers id uondetie a : 1.61 Leer risus Rohan 1.61 
29| 100 eggs, hatching...... gods Ais 3.00 arshiebetets pth aie 3.00 
30 | 6 dozen eggs, at 22 cents P 1.32 a eats eee itd pia aeteaie 1.32 
Total... s+ Moe tetas Boi $16.63 $8.75 $2.35 $8.00 | $35.73 
On a wide sheet, place the credit form at right and debit at left. 
Column System.*—It is often desirable to itemize the ex- 
penditures and receipts, yet not increase the number of entries. 
This is easily done by using what is termed a compound single 
entry system, which consists in having the sheets of the account 
book ruled in a number of vertical columns in addition to that 
for date and for dollars and cents. Each of these columns should 
represent a certain kind of transaction. For example, on the 
debit side, the columns could be headed: Feed, labor, stock, im- 
plements, miscellaneous; while on the credit side the headings 
could read: Eggs, broilers, breeding stock, and miscellaneous. 
When the columns are footed up in making a trial balance, one 
*Sample sheets from Circular No. 176 U. 8. Department of Agriculture by 
R. R. Slocum. 
30 
