84 The Farmer's Business Handbook 



separate charge for their use at the end of the 

 transaction. In many cases ten cents for man 

 and fifteen cents for team per hour, including use 

 of tools, will be approximately correct. Provide 

 a few work reports (time books), and a few sheets 

 of foolscap paper or a small blank book. At the 

 close of each day, when the men and the teams 

 have been engaged in the wheat, oat or corn fields, 

 note on their respective work reports the actual 

 number of hours devoted to each crop. In 

 the blank book open three accounts, one with 

 each crop, and debit them respectively with seed, 

 commercial fertilizers, threshing bill and any 

 other debit items which are not recorded in the 

 work reports. For manures, see page 79. All of 

 these accounts may be kept in single-entry form. 

 "When the grain is threshed, or the crop is in 

 such form that a price can be placed on the har- 

 vested crop, put a just value on such products 

 and from such value deduct the cost as deter- 

 mined by the sum totals of the entries in the 

 work reports and blotter. If the value of each 

 crop exceeds the debtor charges against it, the 

 difference will represent the value of the use of 

 the land and profits. When the value is sub- 

 tracted from the debtor charges, the profits will 

 be shown. We may now, also, compare the 

 profits as between the different kinds of crops 

 with which accounts have been kept. 



