88 The Farmer^s Business Handhook 



and the cost and value of manures applied . What- 

 ever way this subject is treated there are enough 

 factors revealed in the accounts to clear the un- 

 derstanding, improve the judgment and lead to 

 such changes as are likely to result in more liberal 

 reward. 



ACCOUNTS WITH GREENHOUSES 



Accounts should not only be kept by farmers 

 with the various crops raised and the several 

 classes of animals reared, but men engaged in 

 floriculture and fruit-growing should determine 

 which of the various minor undertakings produces 

 profit and which produces loss. 



The horticulturist may estimate, with some de- 

 gree of accuracy, the total profits or losses at 

 the end of the year, if he has had enterprise 

 enough to value the plant at the beginning and 

 end of the year, and has taken account of the 

 depreciation, and has included cash on hand and 

 bills receivable and bills payable. But all this 

 will give no data by which the profits or losses 

 of any particular branch of his undertaking may 

 be determined. One forcing- house in which a 

 certain class of plants is raised may be yielding a 

 hundred per cent profit, while another results in 

 a loss of twenty- five per cent. In the dairy, it 

 is often found that one -half the cows are kept 

 at a satisfactory profit, one -fourth simply pay 



