FIFTEENTH ANNUAL YEAR BOOK— PART X 



699 



Table IV. — A sample heading for a page of an account book shoiving the 

 special ruling required for entering chores.' 



^If horses are used in the ehore vork, extra columns must be ruled under each heading 

 to provide a place for the entry of hours and minutes of horse labor. 



It is more accurate to enter the chores every day; but, if chore time 

 is fairly uniform each day, so that the chore work for the entire month 

 can be based on fewer entries, an entry at tlie beginning, at tlie middle, 

 and at the end of the month will ordinarily be sufficient. Entries should 

 be made at other times if the time spent on chores changes; for instance, 

 when the cows are turned to pasture, when additional cows freshen, or 

 when a change of feed is made which will require more time or less time 

 for chore work. 



DAILY WORK XECESSARY TO KEEP A COMPLETE SET OF ACCOUNTS. 



The daily work of .keeping a complete set of accounts ordinarily con- 

 sists in entering receipts and expenses for that day and recording the 

 hours of work done. On many days there are no cash receipts or ex- 

 penses, as these are likely to be bunched on the days when trips are 

 made to town. An actual day's entry made by one of the co-operators 

 was as follows: 



July 5 



Cultivating com 



Cutting hay 



Unloading hay 



Eggs, 35 dozen at 22 eents- 



Pulverizer repaired 



Fork bought 



The entry of these iterns with the filling of the chore blanks for that 

 day, if necessary, should not take more than five minutes. It is being 

 done in less than an average of five minutes every day by 51 New York 

 farmers, whose education varies from that acquired in a district school 

 to that of the college graduate, all of whom are working every day in the 

 field with their hired men. 



