How to Keep Farm Accounts; a Practical book for the Practical Farmer And a Text book for Use in Agricultural Schools

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Then, at the end of the year we credit him with his wages for the year, and charge it to labor.
Fox, wishing to close his books, now credits Wise for the 11 months wages HOW TO KEEP FARM ACCOUNTS 91 S3 PTI^A^I. /^^> ^M/ ^...^-^-t^ cb.
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^M 2d^ ■^ (Icc^- C4:*// :io OS (^i»^*^ ^. /J 00 cA^dL £J2.
j!7.Ar^ ^^ //M^/hi^ JZ-fJ-i^ £^ 2a.
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4^G m^ n (Plate 52, item de) and also credits himself for what he thinks the farmstead should pay him (Plate 52, item df). The
...amount credited to Wise ($275.00) and himself ($600.00) should now be debited to Labor, and this he does (Plate 53, item cd). Refer to 180 and 114, also 184.
Dr.
TRIAL BALANCE, MARCH, 1902.
Cr.
CB Cash $ 42 59 Plate 61 J. Fox $10580 03 Plate 62 Clovermead 12900 00 tt 65 Bills Payable 4800 00 « 70 Expense 408 39 " 69 Production 2029 30 it 72 Feed 409 71 tt 79 Ed Wise 106 40 tt It it 74 80 82 84 88 Implements Labor Interest Taxes First Nat. Bk.
769 958 115 65 1846 00 25 80 28 71 $17515 73 _ $17515 ^ 15^.


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