FORMS OF ACCOUNTS ACCORDING TO ESTABLISHED RULES OF BOOK-KEEPING. 151

Importance of Book-Keeping.

TRANGE as it may
seem, there are
but very few peo-
ple who can keep
the simplest form
of account cor-
rectly. Most in-
dividuals are ev-
idently deterred
from learning correct forms, from
the supposition that the art of
book-keeping is difficult to master.
The fact is, however, all the book-
keeping necessary to be understood
by people having few accounts, is
very easily learned, as will be seen
by studying, for a little time, the
accompanying forms.
The importance of this know-
ledge cannot be over-estimated.
THE MERCHANT
who is successful in business, keeps
his accounts in a form so condensed
and clear, that his assets and ia.
bilities can be determined in a few
minutes of examination.
THE FARMER
who would be prosperous keeps
his books in such a manner, that he
can tell at a glance what product
is most profitable to raise, what he
owes, and what is due him from any
source.
THE MECHANIC
who keeps himself free from litiga-
tion, and conducts his business
successfully, has his dealings all
clearly expressed in his accounts,
and settles with his customers, if
possible, once a month.
THE TREASURER
of an association, whose accounts
are clear, explicit, and correct, is
justly appreciated for the evident
honesty of the financial exhibit,
and is selected for other places of
responsibility and trust.
THE HOUSEKEEPER
who avoids misunderstandings with
her servants, has her account writ-
ten so clearly that no mistake is
made, and no ill feeling is thus en-
gendered in her settlements.
ALL PERSONS,
in short, who have occasion to keep
accounts with others, should have
a plain condensed form, which will
show at a glance how the account
stands.
The accompanying forms show
the correct methods of keeping
accounts in the Ledger, according
to the established principles of
book-keeping by Single Entry.

A

only  her' Acco0.untwith the MKerchant.-Chas. B   tog    aiu   u   e   consrqie
only the Ledger in which to keep them. He records his transactions with the merchant as follows:
Dr.                    ARTHUR WILLIAMS.                                       Cr.
1875                                          1875.
l     19 To 2 Bu. Potatoes,  80c.   1 60   Juty. 10   Iy 1 Lb. Tea,               1 25
19   " 10 Lbs.ButIter,   25c.   2 50     "    10   "10 " sugar,        loc.   1 00
80    CASE To BALANCE,          8 40    '"    19   "20 Yds. Calico,    loc.  .2 00
19   " 1 Scop Shoe/,         1| 28
24   "1 Pair=RbberBoots,       7 00
Farmer's Account with Hired Man.-A Memorandum in the back part of the Ledger should
state the contract between the farmer and hired man. The Ledger shows how the account stands.
Dr.                         HENRY WELLS.                                      Cr.
1875
Apl    8 To I Patr of Boots,           7 50   JTuls  8 By 4 Monthis Labor at 18.00  6400
"   24   "Wm. Wells, for Clothing,  11 50   Aug. 31      210.00                   20 00
May   18   "R. & Ticket to Boston,    8 00   Sept.  8   " 8Days     .       1.00    8 00
i'?    4   " Cas8h                     5 00
811  0 NoTB' AT 8 MOS. TO BAL.  60 00
92                         00                 90
Farmer's Account with Crops.-That the farmer may know the profit on any of his crops, he
may keep an account as follows. In like manner, an account may be kept with any enterprise.
Dr.               Acec't with Cornfield;; I6 Acres.                           Cr.
1876.                                         1876.
M     14   O 6D~Day Plowing    2.50   15 00   Oct   12 BylvStalks orFodder,        80 00
"    10     2 '    Harrwlng, 2.00   4 00       18       Husks or Beds.          20 00
14  t   4 "   Planting, 1.00    4 00     "    20    .   .   . Mats,           8 00
14      8 Bu. Seed Corn,  50    1 50    1877.
25   "  2 Days Cultivating, 2.00  4 00  Mar.   5     800 Bushels Corn,  50c. 400 00
June   15     2          "    2.00    4  00
Sept. 12  "10   11 Cutt%n     100    10 00
Nov,   2     Husking and    bbig     80 00
1877.
Mar.   4   " Shelltng 800 Bushels,    82 00
a.15   "Cost of Telctngt*o Market,  82 00
ay l  4   "Interest on  the Land,    51 20
4     PROFITs ON T    C.oP, 270 80
458  00                           458 0
Blacksmith's Account with Farmer where Day-book and Ledger ae Kept.
When the account is not settled at the end of the month, It may be "closed," and the balance
carried over into the next month, as follows:
Dr.                    JAMES H. WATSON.                                       Cr.
1874.                           *1874.*
Aug. 12 To Shoeing 2 Hforses,     7    4 00   Aug. 12 ByV 4 Bu. Potatoes, 60Oc.  7  2 40
18  BReparinA Wagon,      11   10 00          20   "6 "   Appl e,  50. 14     3
22   "Shoeing Horse,       15   2 00    ~'    24   1lTo    7a00
24     M eading Sho,e     17      50   Set.   1   ":AL. To   EWACC.,         41
Sel.   1 TO BAt,. BROr DOWN,            10  seyt.   8 By 20 Lbs. Butter, 20c. 2
15           n R Reayer,  80    oO0           17      2 0cs. Wood, 7.00  34  1
wgOn,   42   1700           80    CASH, TO BALANCE, 50     11
Ti n figstt in We eoluoull refer to the numer of t w pq. tt the Dq.0ook; s book in which 6o1d b fully recorded each day's tr.moaetloos.
Book-Keeping for Housekeepers.-The following form of account, with the servant, is appli-
cable to all domestic affairs; such as accounts with grocerymen, boarders, etc.

Dr.        MRS. ELLEN STRONC.          Cr.

1673.                            1878.
.TFn 87 '?Yd&. Cotton Cth c 80.ue7ByWashin$n roig
24 ' Cash,              75114 " Washing and Cleaning   2
27 " 4 pairsStockings, 25c.  V 00  21  Clei W4dos,    8
28 " CASE, TO BALANC,  [5 45    28   Washig n Irontg,  1
8~ 60__                         -

Book-Keeping for Treasurers and Others.-Treasurers of Societies are shown the co
method of keeping tneir accounts in the following form:

Dr.     Salem Lyceum In Ace't with Win. Brown.    C.

J,an,y  7 To 6 onth Rent of Hall,    50 00    Jan.   I BV Cash from Last Year,
Mar.    S  " 2 Tons of Coal.   10.00   20 00    lir. 10      Dues,
April 10   ~'Lecture bV J1. Webb,      25  00  N:ov.  10   etIntation Fees,
De. 7     Gags                     10  00   Dec.    1  "Dues
e  . 811 " 8Months Rentg     all,    50  00
31     BALANCE 0XIAM,           s188  50

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