"698 



IOWA DEPARTMENT OP AGRICULTURE 



in such a manner that it projects about one-half inch. On this pro- 

 jection write the name of the account kept on that page. Put a piece 

 of tape on each account, arranging them one below the other along 

 the edge of the book so that all can be seen at the same time. Tabs 

 suitable for this purpose can be purchased from most stationers. 



WORK RECORD. 



For the work record, a book ruled exactly like the financial record 

 book, iexcept that there should be two double columns at the right of the 

 page, may be used. This should be indexed in the manner already 

 described. In this book no separate pages are used for charges and 

 credits and no entries are made in terms of dollars and cents. In the 

 first double column at the right-hand side of the page are entered man 

 hours and minutes, and in the second are written horse hours and 

 minutes. These headings should be placed at the top of each column, so 

 that the page appears as shown in Table III. This book contains simply 

 a record of the work done on the farm during the year, classified accord- 

 ing to the enterprise for which it was done, and it also gives the date 

 and number of hours of each operation. 



The sample record with wheat shown as Table III will serve to il- 

 lustrate the way the items should appear in the work record. 



Table III. — A 'sample work record with wheat. 



'^Horse hours are expressed in terms of one horse for one hour, 

 labor should not be charged against the horse account. 



Hours of horse 



Suppose that the date is May 1. The work done on this day aside 

 from chores was drilling in oats 6 hours, with 2 horses; plowing for corn 

 8 hours, with 3 horses; repairing plow, 2 hours of man labor alone. The 

 entries are made as follows: The "Oats" account is turned to, "May 1" 

 written in the left-hand column, the single word "Drilling" written in 

 the broad space in the middle of the page, and the figure "6" entered 

 under man hours. Since 2 horses were used for 6 hours, the figure "12" 

 should be entered under horse hours. In the same way, on turning to 

 the "Corn" account, "May 1 — Plowing, 8 [under man hours], 24 [under 

 horse hours]" is entered. Turning to the "Machinery" account "May 1 — 

 Repairing plow, 2 [under man hours]" is entered. When this is done, 

 the work entry for the day is complete; it will never have to be posted 

 or written again. The original entry is the only entry made. 



For chores a special page should be ruled for each month, as shown 

 in Table IV. 



