The Ringsmuth V-S System-Accounts, Records, Memoranda. Advertises that it is “Farm Accounting Made Simple”. Dates January 5, 1919 through December 27, 1919. Has daily entries of what they did on the farm, what they purchased, where they went/ what they did there, etc. with account entries on the right. In the middle of the book there is an article entitled, “Simple Digest of Income Tax Law: An Explanation of Rates, Exemptions and Depreciations Applying to Wage Earners, Salaried People and Farmers.” Cover is snake skin textured, green cardboard with black type. Corners and binding in brown tape. 1919 written on cover in pencil. On the back cover are two calendars, one of 1918 and the other 1919. On the inside of the front cover a advertising envelope of a sewing machine is stuck. The envelope had three pieces of paper inside of it.