142 



PROFITABLE PIGEON BREEDING 



opposite from those on the Cash Book. For example. Suppose 

 we purcliase on the 18th of July breeding stock to the value ol 

 $05.00. We enter this on the disbursement side, that is the right 

 side of the cash book and then post it to the ledger on the 

 Debit or the left hand side for as we have just said the Debit 

 side of the ledger shows tlie expense. Suppose that we purchase 



SAMPLK OF LEDGER SHEET 



on the same date feed to the amount of .$15.00. Likewise, on the 

 disbursement side of the cash book we enter this item and 

 then post it into the ledger on the debit side, putting the entries 

 for each successive date on the line beneath tlie preceding 

 one and in tlie proper account. On the other hand on the 

 19th of July suppose that we sell five dozen squabs at $10.00 



