144 



PROFITABLE PIGEON BREEDING 



Debits Credits 

 7-19 Jolin Doe 



New York City $50.00 



5 dozen Squabs $50.00 



Tbis applies only to accounts that are charged and wlien tlie 

 commission merclianl malvcs his remittance we turn to our 



SAMPLE JOURNAL SHEET 



cash boolv (not day book) and on tlie debit side of same enter 

 this remittance whicli in turn is posted to tlie ledger on the 

 credit side of John Doe's account and now our ledger shows 

 his account closed. 



It is in this way that we know exactly at the end of the month 

 what our feed has cost us, what our health grit has cost us, etc., 



