The ranch. [volume] (Seattle, Wash.) 1902-1914, 1903-10-01
gains or losses have been during the given period
Books.

gains or losses nave Deen during the given per1OQ
Books.
Sometimes a person whose business is, COM
paratively speaking, and as he may think,
important, neglects to keep anything like sys-
tematic record of his transactions through the
idea that a larger number of books and a compli
Gated system of accounts is necessary Ibis is
mistake. While an itemized and detailed state
ment of all transactions may be desirable yet such
a record may be kept with sufficient accuracy
without very much clerical labor the part OF
the person who is his own bOokkeeper, as well
as business manager. in books which most
economical of labor and at the time answer
the purpose for which they designed
The Inventory or Statement Book.
AS we have already shown, it is necessary to
have statement of resources and liabilities upon
which to base calculations regarding future gains
or losses For this purpose procure small
record book which can be had at any book store
for about 10 cents. 1t will be well to ask for
trial balance book as they are usually sold
under that If you cannot procure book
of this description buy small journal or day
book and place the proper label on the outside
yourself In this book enter your first inventory
or statement of resources and liabilities and at
the end of the next PERIOD whether six months
or a year, whenever you wish to ascertain the
standing of your business, enter the next in
ventory, and You will thus have COM
plete record from year to year for the purpose of
comparison OF course it is understood that the
NdludllOH pldCSu OI yOul PlOpCily VIII OC d IL uS
and fair one, about what you could actually re-
ceive for the property if it were placed on the
market.
The Memorandum Book.
A very convenient method of keeping track of
transactions during the day, when the farmer is
where he cannot make extended record of any
business which he may transact, when he
wishes to make note of some appointment for
future date, is to carry small memorandum
book in the pocket and jot down in lead pencil
note of any business to be attended to- or of the
amount of money involved in any transaction
completed during the day, and which might be
liable to slip his memory before he could make
record of it in the evening at his residence.
memorandum book of this kind can be obtained
fer 20 cents or 25 cents and will be found to be
of great service. Usually these books COM
piled in such manner that they contain calen-
dar for the whole year interest tables and other
matters of general information, which will be
found useful.
The Time Book.
Another book which should be kept especially
if any help is employed is the time book,
sample page of which is given to illustrate its
use. Even if no hired help is employed it would
be well to keep record of ones work in
reference to any particular undertaking.
There is no explanation required, believe, in
reference to keeping this book the illustration
will show clearly the manner in which it is used.
This book can be obtained at any stationers
and will cost about Io cents.
Time, ending Saturday, June 81, 1908
,.,,ns II i VI nj - i. Total Rate Amount