Jan. 2. Balance on hand.........$45.50
" 3. Work for Mr. Jones....... 1.75
" 3. Smith paid bill......... 13.75
" 9. Work for Mr. Brown....... 7.50

Cash Paid
1910.
Jan. 2. Two shirts...............$1.50
" 3. To wife for house........ 8.50
" 4. Doctor C's. bill......... 6.00
" 5. Fare to Troy............. 2.25
" 6. Horse car................ .20
" 6. Postage.................. .06
" 7. Church Contribution...... 1.00
" 8. Shoes mended............. 0.60
" 9. Newspaper bill........... 1.00


Never "lump" what you receive or what you spend.

Set down each item separately, even to one cent.

When you have filled out each page of "received" and "paid" foot
it up and carry it to the next page set apart for the purpose.

An account book will cost but a few cents. Use the left-hand side
for receipts and the right for expenditures.

At any time the excess of the left hand over the right should show
the amount on hand.