BOOKKEEPING FOR GRAIN ELEVATORS. 
13 
Balance Sheet Accounts (Nos. A-I, Inclusive), 
ASSETS. 
Account No. 
A. Current Assets: 
Al. Cash on Hand. 
A2. Petty Cash. 
A3. Cash in Bank. 
A4. Notes Receivable. 
A5. Accounts Receivable Control. 
A6. Accounts Receivable (Grain 
Commission Account). 
A7. Grain and Merchandise In- 
ventory. 
B. Accrued Assets: 
Bl. Accrued Interest — Notes Re- 
ceivable. 
B2. Accrued Storage. 
Fixed Assets: 
C. 
D. 
CI. Land. 
C2. Buildings. 
C3. Machinery and Equipment. 
C4. Office Furniture and Equip- 
ment. 
Accounts Paid in Advance. 
Dl. Prepaid Insurance. 
D2. Printing and Stationery In- 
ventory. 
Other Assets. 
El. Railroad Claims. 
LIABILITIES, 
RESERVES, 
WORTH. 
NET 
Account No. 
F. Current Liabilities: 
Fl. Notes Payable. 
F2. Accounts Payable. 
F3. Stock Dividend Payable. 
F4 Patronage Dividend Payable. 
F5. Storage Liability. 
F6. Notes Receivable Discounted. 
G. Accrued Liabilities: 
Gl. Accrued Interest — Notes Pay- 
able. 
G2. Accrued Salaries and Labor. 
G3. Accrued Rent and Taxes. 
H. Reserves: 
HI. Depreciation — Buildings. 
H2. Depreciation — Machinery and 
Equipment. 
H3. Depreciation — Office Furni- 
ture and Equipment. 
H4. Doubtful Accounts. 
H5. Sinking fund. 
I. Net Worth. 
11. Capital Stock. 
12. Surplus. 
13. Loss and Gain. 
Income and Expense Accounts (Nos. J-N, Inclusive). 
INCOME ACCOUNTS. 
Account No. 
J. Grain Accounts: 
Jl. Wheat. 
J2. Oats. 
J3. Barley. 
J4-. Rye. 
J5. Flax. 
J6. Corn. 
K. Merchandise Accounts: 
Kl. Flour. 
K2. Feed. 
K3. Coal. 
L. Other Income Accounts. 
LI. Dockage Sales. 
L2. Grinding. 
L3. Cleaning. 
L4. Storage. 
L5. Discount Received. 
EXPENSE ACCOUNTS. 
Account No. 
M. Operating Expense: 
Ml. Salaries and Labor. 
M2. Heat, Light, and Power. 
M3. Repairs. 
M4. Depreciation — Plant. 
M5. Leakage in Transit. 
M6. Shrinkage and Scale Loss. 
M7. Express, Freight, and Drayage. 
N. Administrative Expense: 
Nl. Telephone, Telegraph, and 
Postage. 
N2. Printing, Stationery, and 
Office Supplies. 
N3. Interest. 
N4. Rent and Taxes. 
N5. Insurance. 
N6. Loss from Bad Accounts. 
N7. Miscellaneous 
