Even so large a number of accounts, with the minute subdivisions here shown, does not present the difficulties that might appear at first glance. The principal requirement is a thorough knowledge of the items entering into each account; the actual keeping of the accounts is a matter of close attention to these details. When an elaborate chart of accounts is laid out, it should be accompanied by detailed explanations and instructions. Some large concerns issue printed instructions which are given to all officers and employes who may be called upon to determine, to what account an item should be charged. CHART OF ACCOUNTS--HARNESS MANUFACTURING CAPITAL ACCOUNTS _Assets_ 1 Cash 2 Bills Receivable 3 Accounts Receivable Inventories--Harness Department 4 Finished Stock 5 Leather 6 Hardware 7 Supplies Inventories--Collar Department 8 Finished Stock 9 Leather 10 Hardware 11 Supplies Inventories--Saddlery Department 12 Finished Stock 13 Leather 14 Hardware 15 Supplies Inventories--Machinery 16 Machinery--Harness 17 Machinery--Collar 18 Machinery--Saddlery Inventories--Tools 19 Tools--Harness 20 Tools--Collar 21 Tools--Saddlery Inventories--General 22 Office Fixtures and Supplies 23 Delivery Equipment 24 Real Estate--Land and Buildings _Liabilities_ 25 Accounts Payable 26 Bills Payable 27 Mortgages Reserves 28 Depreciation of Buildings 29 Depreciation of Machinery 30 Depreciation of Tools and Fixtures 31 Bad Debts 32 Capital Stock 33 Surplus MANUFACTURING ACCOUNTS _A_ Harness Department 34 Purchases--Leather 35 Purchases--Hardware 36 Purchases--Supplies 37 In-Freight 38 Labor--Cutting Department 39 Labor--Manufacturing Department 40 Inventory Adjustment _B_ Collar Department 41 Purchases--Leather 42 Purchases--Hardware 43 Purchases--Supplies 44 In-freight 45 Labor--Cutting Department 46 Labor--Manufacturing Department 47 Inventory Adjustment _C_ Saddlery Department 48 Purchases--Leather 49 Purchases--Hardware 50 Purchases--Supplies 51 In-Freight 52 Labor--Cutting Department 53 Labor--Manufacturing Department 54 Inventory Adjustment