The Business Side of Farming ..

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Blank forms, No. 14-15 for A, and 16-17 for B, can be secured from the College Bookstore. The Assess- ment column in Form A, Receipts, is used in a corporate business. The personal accounts can be carried as illustrated on page 18, and the Special Records in Chapter VIII can be modified very readily to suit the needs of any special business.
The continued inventory, illustrated on page 16, is recom- mended.
32 THE BUSINESS SIDE OF FARMING CHAPTER V HOUSEHOLD ACCOUNTS It will be seen that no pro
...vision has been made in the Gen- eral Cash Book for separate items in the household accounts.
This is left for the housekeeper. The fact that her field is somewhat limited, from a business point of view, is no argu- ment in favor of loose and careless methods of accounting.
Most housekeepers prefer to receive a fixed allowance for household expenses, whenever it is practicable. For the pres- ent purpose we will suppose that the following agreement has been entered into between the farmer and his wife.


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