42 
BULLETIN 811, U. S. DEPARTMENT OE AGRICULTURE. 
installing this system of accounts ma}- refer to this bureau any ques- 
tion regarding its installation or operation. 
T 
t 
. i : 
r~ 
A* C £XPEWS£. 
The general plan of the operation of the system as described herein 
is set forth in the diagram on this page. The source and progression 
of entries through the books are indicated by arrows. 
