NINTH ANNUAL YEAR BOOK— PART XII 661 
The section of farm economics in the United States Department of 
Agriculture presumes to so study the individual farm problems as to pro- 
vide data for bringing together the different parts into an economic whole 
and to create, as a part of an efficient system of management, a system of 
financial accounts and supplemental records. 
Up to the beginning of these investigations in 1907 only a few attempts 
had been made to study the business management of farms by detailed 
methods. Several serious difficulties stood in the way of carrying on 
investigations of this character; there was no satisfactory method of col- 
lecting reliable data which would reduce liability of error to the mini- 
mum, the expense was heavy and a long time was required before results 
could be shown. 
The first of these was by far the most serious difficulty. The few 
attempts that have been made have not developed methods for collecting 
satisfactorily accurate data, accordingly it became necessary to try out 
various schemes for collecting desired records. The plan was to solicit 
the co-operation of a few successful farmers who were desirous of know- 
ing results of their own management, the farmers to send in reports on 
forms furnished and the department to tabulate or make summaries. 
In Iowa Mr. Fred McCulloch, a progressive up-to-date farmer interested 
in knowing the hows and whys of his failures and successes was the first 
in that state to enter into this co-operation. His records appear here and 
form the subject matter of this article. About twenty other farmers in 
the north middle states entered this co-operative work directly with the 
United States Department, while in Ohio, thirty-five others entered in 
joint co-operation with the Ohio Experiment Station and the United States 
Department. Co-operation with farmers was limited to these few in 
order to accomplish the primary purpose of perfecting a satisfactory sys- 
tem for collecting reliable data rather than show statistical figures of 
interest. 
Below are sample forms of labor time sheets used by farmers in re- 
porting labor performed on all operations. 
