34 BULLETIN 811, U. S. DEPARTMENT OF AGRICULTURE. 
To show the earning in the period in which it accrued, and to show the accrual on 
the books as an asset. 
Debit. (14) Credit. 
000 Accrued Storage 
Storage Account 000 
To show the asset on the books, and to place the earning from storage in the income 
for the fiscal period in which it accrued. 
Debit. (15) Credit. 
000 Wheat account 
000 Oats account 
000 Barley account 
000 Rye account 
000 Flax account 
000 Corn account 
Loss and Gain 000 
To close the grain accounts and to transfer the gross gain to the Loss and Gain 
account. 
Debit. 
(16) 
( 
"redit. 
000 
Flour 
000 
Feed 
000 
Coal 
Loss and Gain 
(See entry No. 15.) 
000 
Debit. 
(17) 
Credit. 
000 
Dockage Sales. 
000 
Grinding. 
000 
Cleaning. 
000 
Storage. 
000 
Discount Received. 
Loss and Gain 
000 
To close the 
miscellaneous income accounts and to transfer their 
balances to the 
Loss and Gain account. 
Debit. 
(18) 
Credit. 
000 
Loss and Gain. 
Salaries and Labor. 
Heat, Light, and Power. 
Repairs. 
D epreciation — Plant . 
Leakage in Transit. 
Shrinkage and Scale Loss. 
000 
000 
000 
000 
000 
000 
Express, Freight, and Drayage 
. 000 
Telephone, Telegraph 
Postage . 
an 
d 
000 
Printing, Stationery, and Office 
Supplies. 000 
Interest. 000 
Rent and Taxes. 000 
Insurance. 000 
Loss from Bad Accounts. 000 
Miscellaneous. 000 
To close the expense accounts into Loss and Gain. 
