I4O KNAPP METHOD OF GROWING COTTON 



incomes, and profits in an ordinary business 

 to realize why the same methods of accounting 

 cannot be applied to farm operations. The 

 elements of risk and uncertainty met on the 

 farm due to natural causes over which man has 

 little control, but which so greatly effects 

 expenses and yields, are lost sight of in making 

 calculations. Here is where so many who know 

 nothing of the practical side of farming are 

 led into trouble. Certain fixed expenses and the 

 climatic changes are left out of the calculations. 

 The following is given as an example which 

 serves to illustrate the differences in good and 

 poor farming. The first column represents 

 results from good farming on fair land with 

 good teams and tools, allowing a yield of 

 1,500 pounds seed cotton per acre. The second 

 column is the results from ordinary farming on 

 average cotton lands with insufficient teams and 

 tools. Yield per acre 600 pounds of seed cotton : 



Good Poor 



Chopping stalks $ .50 $ .50 



Breaking land i.oo 1.50 



Harrowing .50 .50 



Opening furrows and distributing fer- 

 tilizer . . .50 i.oo 



Bedding and harrowing for planting . .75 1.50 



