The account books are published and sold at cost by the Extension Service of South Dakota State College. They will either be furnished the pupils as free texts or purchased by them as tablets or copy books. The pupils keep their account books in their desks and spend one period a week entering in them the items of a farm record. These items are dictated or placed upon a black board by the teacher. For the convenience of the teacher this materials is arranged in 30 groups, each of which may be used as one lesson. Boldface headings refer to pages in the account book. This manual should not be loaned to students. It is suggested that automobile expense be kept on a separate page under the heading “Other Farm Expenses.