The accompanying forms show the correct methods of keeping accounts in the Ledger, according to the established principles of book-keeping by Single Entry.

Farmer's Account with the Merchant. - Chas. B. Strong, having but few accounts, requires only the Ledger in which to keep them. He records his transactions with the merchant as follows:

Dr.

ARTHUR WILLIAMS.

Cr.

1875

1875.

July

19

To 2 Bu. Potatoes, 80c.

1

60

July.

10

By 1 Lb. Tea,

1

25

"

19

" 10 Lbs. Butter, 25c.

2

50

"

10

" 10 " Sugar,

10c.

1

00

"

30

" Cash, to Balance,

8

40

"

19

" 20 Yds. Calico,

10c.

2

00

"

10

"1 Scoop Shovel,

1

25

"

24

" 1 Pair Rubber Boots

7

00

12

50

12

50

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

1875.

April

8

To 1 Pair of Boots,

7

50

July

8

By 4 Months Labor at 16.00

64

00

"

24

" Wm. Wells for Clothing,

11

50

Aug.

81

" 2 " " " 10.00

20

00

May

18

" R. R. Ticket to Boston,

8

00

Sept.

8

" 8 Days " " 1.00

8

00

July Sept.

4

" Cash,

5

00

30

" Note at 3 Mos. to Bal.

60

00

92

00

92

00

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.

Acc't with Cornfield ; 16 Acres.

Cr.

1876.

1876.

May

4

To

6 Days Plowing, 2.50

15

00

Oct.

12

By Stalks to Fodder,

30

00

"

10

"

2 " Harrowing, 2.00

4

00

"

18

" Husks for Beds,

20

00

"

14

"

4 " Planting, 1.00

4

00

"

20

" " " Mats,

8

00

"

14

"

3 Bu. Seed Corn, 50

1

50

1877.

"

25

"

2 Days Cultivating, 2.00

4

00

Mar.

15

" 800 Bushels Corn, 50c.

400

00

June

15

"

2 " " 2.00

4

00

Sept.

12

"

10 " Cutting, 1.00

10

00

Nov.

2

"

Husking and Cribbfing,

30

00

1877.

Mar.

4

"

Shelling 800 Bushels,

32

00

"

15

"

Cost of Taking to Market,

32

00

May

4

"

Interest on the Land,

51

20

"

4

"

Profits on the Crop,

270

30

458

00

458

00

Blacksmith's Account with Farmer where Day-hook and Ledger are 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 Horses,

7

4

00

Aug.

12

By 4 Bu. Potatoes, 60c.

7

2

40

"

18

" Repairing Wagon.

11

10

00

"

20

" 6 " Apples, 50c.

14

3

00

"

22

" Shoeing Horse,

15

2

00

"

24

" 1 Ton Hay,

15

7

00

"

24

" Mending Shovel,

17

50

Sept

1

" Bal. to New Acc,

4

10

16

60

16

50

Sept.

1

To Bal. Bro't Down,

4

10

Sept

8

By 20 Lbs. Butter, 20c.

29

4

00

"

9

" RepairingReaper,

30

8

00

"

17

" 2 Cds. Wood, 7.00

34

14

00

"

15

" Ironing wagon.

42

17

00

"

30

" Cash, to Balance,

50

11

10

29

10

29

10

• The figures in this column refer to the number of the page in the Day-book ; a book in which should be fully recorded each day's transactions.

Book-Keeping for Housekeepers. - The following form of account, with the servant, is applicable to all domestic affairs; such as accounts with grocerymen, boarders, etc.

Dr.

MRS. ELLEN STRONG.

Cr.

1873.

1873.

June

17

To 8 Yds. Cotton Cloth, 10c.

80

June.

7

By Washing and Ironing,

1

50

"

24

" Cash,

75

"

14

" Washing and Cleaning,

2

00

"

27

" 4 pairs Stockings, 25c.

1

00

"

21

" Cleaning Windows,

3

00

"

28

" Cash, to Balance,

5

45

"

28

" Washing and Ironing.

1

50

8

00

8

00

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

Dr.

Salem Lyceum in Acc't with Wm. Brown.

Cr.

1872.

1872.

Jan'y

7

To 6 Months Rent of Hall,

50

00

Jan.

1

By Cash from Last Year,

34

50

Mar.

8

" 2 Tons of Coal. 10.00

20

00

Mar.

10

" Dues,

140

00

April

10

" Lecture by J. Webb,

25

00

Nov.

10

" Initiation Fees,

94

00

Dec.

7

" Gas,

10

00

Dec.

1

" Dues

70

00

"

31

" 6 Months Rent of Hall,

50

00

31

" Balance on Hand,

183

50

338

50

338

50