496 ANNUAL REPORTS OF DEPARTMENT OF AGRICULTURE. 



year periods. These continuing studies are especially valuable in 

 revealing the changes that take place in farm organization over a 

 period of years. 



FARM BOOKKEEPING AND ACCOUNTING. 



The increased efficiency demanded of farmers under the stress of 

 war conditions, necessitating the elimination of waste of effort on 

 nonproductive enterprises, has emphasized the need for more careful 

 farm bookkeeping and accounting. Fortunately, through studies in 

 this office, systems and forms for farm bookkeeping and accounting 

 have been developed and made available which are proving very 

 satisfactory for the farmer's use. 



Attention is now being directed to a study of the more intricate 

 problems of bookkeeping, especially on large estates and farming 

 corporations, and to the application of the methods of farm book- 

 keeping and accounting to the needs of farmers with reference to 

 the determining of the income tax. 



HISTORY AND DISTRIBUTION OF FARM ENTERPRISES. 



Work on the history and distribution of farm enterprises has been 

 primarily in connection with the preparation of the various chapters 

 of the " Atlas of American Agriculture." However, within the past 

 year only such work has been prepared as has been of immediate use 

 in connection with the war program. The " Geography of the 

 World's Agriculture," recently published, has been of great value in 

 furnishing information with respect to agricultural production in 

 foreign countries. Since the publication of this atlas additional 

 data have been gathered on the resources and agricultural possibili- 

 ties of various foreign powers, with a view of determining the rela- 

 tionship that exists between the production in this country and 

 abroad. Supplementing this work a Yearbook article entitled " The 

 World's Supply of Wheat " has been published. 



Much of the routine work that has been done in cooperation with 

 other bureaus of the department and with other departments has 

 .been discontinued for the time being, in favor of activities having a 

 more direct bearing on the war emergency. Of the latter, the prep- 

 aration of maps and graphs showing the average dates of planting 

 and harvesting important crops in various States has been of special 

 value to those concerned with the problem of the supply of labor. 

 Other activities have been along the line of supplying information 

 on the number of laborers employed and the season of the year in 

 which they are most needed, as determined from the labor require- 

 ments of various crop and live-stock enterprises. All of this work 

 has contributed information useful in the prosecution of the war, 

 and practically all the publications issued during the year have been 

 made specifically for the purpose of meeting the unusual needs of 

 the hour. 



FARM PRACTICE IN RELATION TO MAINTENANCE OF CROP 



YIELDS. 



Investigations that have been conducted by the Office of Farm 

 Management for a number of years indicate that very important in- 



