388 FARM AND SCHOOL PROBLEMS. 



A number of books may be provided for keeping accounts. 



A separate book may be kept for each, live stock, dairying, 

 poultry, etc 



A few accounts such as the following will show the method 

 to be employed : 



ACCOUNT SHOWING TRANSACTIONS. 



POTATO GROWING. 



Rental value of 2 acres $12 00 



Value of manure applied 11 00 



Cost of fertilizer applied 26 00 



Plowing and harrowing 10 00 



Cost of seed, spraying, etc 9 00 



Cultivation, digging, and marketing 17 50 



The yield of potatoes was 125 bushels per acre, and they 

 were sold for 6oc per bushel. What was the net profit? 



POULTRY ACCOUNT. 



1915. EXPENSES. 



Interest on investment of $350 . $21 00 



Cost of feed 175 00 



Cost of labor 80 00 



Miscellaneous expenses 23 00 



$299 00 

 RECEIPTS. 



1,800 dozen eggs $360 00 



475 broilers 190 00 



Other poultry 110 00 



$660 00 

 $299 00 



Net profit $361 00 



