Bookkeeping for Farmers; a Treatise On Farm Accounts

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May 1 3 6 10 (( 15 16 (( 20 <( 25 27 (c 1 6 9 17 30 Brought forward ,. $6.0( 20.00 5.00 $26.00 .70 By 10 vds. calico @7 To 20 ibs. butter @ 25 By 1 pair ladies' shoes 3 00 " " men's boots 4.00 To cash By order W. A. Craig «. " " J.Harris 3.00 2.00 .75 " child's hat To 20 lbs. butter @ 25 By lax, 90, 1 hatchet, 75 1.65 3.00 1.25 •( " 50 lbs. sugar " Slbs.ooffee By balance To cash By 1 plow " binder twine., To cash Paid in full $30.00 $44.36 30.00 June (( M « $10.00 16.35 $14.35 7.00 5.00 $26,351 l$26.35 THE ACCOUNT IN DETAIL. 17 It will readily be seen that this manner of keeping accounts may be extended to any number of persons and to all manner of business, and every transaction recorded on the same page at the time it occurred. All such accounts should be balanced at the end of the month, and begin the account of the next month with the bal- ance on the side it may appear. In this way, a glance at the beginning of the account for the current month will always show how the account stood at the end of the preceding month.

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