EIGHTH ANNUAL YEAR BOOK— PART X. 655 



Plowing $ .78 



Working the ground 94 



Seed 87 



Drilling 19 



Harvesting 77 



Wear and repair 34 



Threshing 2. 48 



Total $6.37 



Credit the stubble-fleld 26 



Net cost of one acre of wheat $6.12 



JIANNEB OF KEEPING THE FEED BOOK. 



To get at the cost of making beef and pork a feed book is kept. It is 

 written up every Saturday night and shows the average amount and kind 

 of feed consumed "by each bunch of live stock and the number of animals 

 in each bunch during the week. From this we can figure very close to the 

 cost of the animals at marketing time. Following is a sample record from 

 this book: 



"Fifty-six steers were on grass in east pasture, getting sixteen baskets 

 of broken corn per day. Two milk cows and nine with eleven calves in 

 lot and upper pasture; five ears each twice a day to the milk cows." 



"When the steers are fed the corn is weighed in the bulk and figured at 

 seventy pounds to the bushel. 



THE DAY BOOK AND ITS ENTRIES. 



Our object in farm bookkeeping is to get the business record in such 

 shape that it will be simple, condensed and plain. We want to do the 

 minimum of writing and yet have the ledger show every transaction at a 

 glance without referring to several other books. "We use simply a day 

 book and ledger of the single entry form kept by the double entry system. 



Our day book is a "counter book," or "order book," for writing with 

 pencil, and costs but 5 or 10 cents. The day's transactions should be 

 recorded every evening, and for this it is not necessary to get pen and 

 ink, or even to wash one's hands. When convenient, the oftener the 

 better, these items should be posted to their proper accounts in the ledger. 

 Following are some samples of the day book entries: 



March. 



Sold to Jas. Wilson— 



12 fat shoats, 10 months old; average 236 ® $5.90; check deposited 



Gave John Allen- 

 Check for 257 bushels corn ® 40c 



3 calves e $10.00 



Amount of check 



Sold Wm. Barton- 

 Team of horses— Jim and Molly— to be paid in corn. 1,000 bushels 

 e 40c 



Wm. Barton delivered— 



1 ,008 bushels corn ® 40c 



J. R. F. paid him cash to balance account 



00 



OO 



The Above Accounts Transferred to the Ledger. 



