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BULLETIN 865, U. S. DEPARTMENT OF AGRICULTURE, 
CHART OF LEDGER ACCOUNTS. 
BALANCE SHEET ACCOUNTS (NOS. A TO I, INCLUSIVE). 
ASSETS. 
Account No. 
A 3. 
AA, 
AGS). 
A 6. 
A 7. 
. Securities: 
Beste 
. Fixed 
Cre 
C 2. 
C 3. 
C 4. 
C5. 
C 6. 
. Current -Assets: 
Avie 
Av2: 
Cashion ‘Eland 2 Ah nee APS See A ear ee ee 
Bank, Aceount, (manmrezofibamike) 2ee soso eee ee 
Notes Receivabless tin scaciet Ba ae eet Pena 
ad 
eee w eee ee wm ewe eee ee ewe seco we wm eee eee ose 
Manufactured) Products, Imviemtorys- 2. =) 2 9 ae 
Operaune Supplies Im ventonyee es cn eee eee 
Sunkine Mumdse. Feces eis Sa a ae ee ee 
Assets: 
Lands 2.2 2.2205 2 be ee ee 2 ee ie ager me Seer ites na ae 
Burldines: 22.2 ks as ee ee ee ee 
Machinery and: Bquipmiente ss: o- oa.22 6) oo" meee ee 
Pools Ste SPT, Bs RR AO Fak ree eee ee 
Motor Vehicles= .2s2 238s cechss aes a Se 
Office: Furniture and. Equipments .-) a2: 4 a5 ae ee 
Prepaid Expenses: 
Pr: 
Dias 
1. 
Vy 74. 
Bia: 
F 4. 
F 5. 
F 6. 
Gols 
G2. 
Gass 
Prepaid Insurance.) pes 2 es snes eee oe 
cM IMe ang StatOUeLy ss oe mes ote rey ee oe ae 
LIABILITIES, RESERVES, AND Nev WorTH. 
. Current Liabilities: 
Notes Payable ic. Sit eca cides seeenis eis e ace See eee 
Aecounts Payables. 233. sc Se sce ce tee ee eee | eee 
AccoumtssPayable Patrows asec e es sees SAL epee ORES 
Notes Receivable. Discounted: .24.02 9). ane Aa ee ee ee 
Collections:on: Notes Discounted 3.8 p72 a  e 
Aecounts Payable Haulers... 0. 2. s.. sce See eee ae 
. Aecrued Liabilities: 
InterestwAccmiedizis AAPA ase aet See SE ee SAE Eee  perear ee pAiGetaes 
Bayt Ou, foc ofeteicreis's weer soaker pl as ae cee 5a pe eee 
axes A CCTUCC 5 soccer ea eg en er Se 
Reserves: 
Teale 
E2. 
test 
“Reserve tor Doubtiul Accounte:e 22) ence Cee ee ee 
2. Reserve for Depreciation on Motor Vehicles.....................- 
. Net Worth: 
Capital: Stocks.:. fos oc s.6 Sic oy Bs RS ST ee ee eee eee 
Surpluss like eee deh si cide essen See Oe = See cnet eee eee 
Loss and, Gain... joi 3 bad So ote See -eeors Oe eee 
INCOME AND EXPENSE ACCOUNTS (NOS. J TO P, INCLUSIVE). 
INcOME ACCOUNTS. 
: UButter Salegs Jf 5 SS ot ae ae: SE ee ee ae ee ee 
n@ ream Salegi re eae ee oe ete een eae ge ee 
7 MOTE Salesperson cy ine ee 
. Cheese’Salés-.J)..'. 2 neceiesiesoa) See Oe eee 
» Buttermilk Sales.cc sce eee ee ieee ee 
ae 
ak al 
