456 



Farm Accounts. 



[sept., 



Diary. 



Date, 



Brought forward 

 Saturday 



Sunday 



Monday 



Tuesday 



Carried forward 



Received. 



Paid. 



Date. 



Brought forward 

 Wednesday 



Thursday ... 



Friday 



Labour Account. 



Name. 



M. T. 



Th. 



o £ 



Carried forward 



Received. 



Paid. 



(2) Cash Analysis Book. — This is a book to which receipts 

 and payments are transferred from the diary and entered in 

 columns to their proper accounts. Any number of columns 

 may be provided; one should be allotted to each class of 

 stock, produce, or other items of which it is desired to keep 

 a separate record, as in the example on the next page. Debts 

 owing to the farmer at the end of the year are included 

 because they belong to the current year's accounts, and in- 

 fluence the amount of profit and loss; while those owing to 

 him at the beginning and received during the year are de- 

 ducted, as they have no bearing on the results of the year's 

 working. 



