Manns Agricultural Bookkeeping Instructor Designed for Self Instruction And S

Cover Manns Agricultural Bookkeeping Instructor Designed for Self Instruction And S
Manns Agricultural Bookkeeping Instructor Designed for Self Instruction And S
Jasper Dalton Mann
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Ryant Aug. 20th.
Nov. 29th — Fence Account must be credited for the value of fence stolen. Rule 42, because it was charged to Fence Account when it was received.
Dec. 10th — It is poor policy to sign a Note as security. It has made many a rich man pennyless.
Explanations to Columns in Journal 1st — The first double column on the left hand side of the Journal is the Date Column. The Year, Month and Day on which a transaction is made should be kept in this column. Place the Year at the top of the
... column, the Month in the left hand side, and the Day in the right hand side.
2nd — The next large double column to the right of the Date Column is a column in which are kept the names of the accounts to be Debited or Credited, also the particulars in ref- erence to the transaction. The names of the Accounts to be Debited or Credited should be placed at the extreme left hand side of the column. The particulars in reference to the transaction should never extend to the left of the fine verticle line that divides this column.


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