90 The Farmer^s Business Handbook 



markets. First, value the house; second, the tools 

 and equipment; third, the heater, if the house has 

 a separate one. All this will be charged on the 

 debit side of the account when first opened. If 

 the house is one of several which are warmed 

 from a common plant, then inventory the heat- 

 ing plant with its equipment, and also the coal 

 on hand, if any, and open a separate account 

 with the heating plant. As the year goes on, 

 this inventory will be followed by debit items 

 which will set forth fully the cost of coal, labor 

 and sundries. At the end of the year, the heat- 

 ing plant is again valued, and the amount placed 

 on the credit side of the account. The differ- 

 ence between the debit and credit sides will show 

 the cost of the heating for the year. Then an 

 estimate is made of the number of square feet 

 of glass in the various houses. Knowing this, 

 the accountant will be able to charge to the one 

 house with which accounts are being kept the 

 just proportion of the cost of heating all the 

 houses. It will be seen that in this case ac- 

 counts must not only be kept with the forcing- 

 house proper, but with the heating plant as 

 well. In any case, it is a good plan to de- 

 termine the cost of the heating for either one 

 house or all the houses, because it is a start 

 toward learning the financial end of the business. 

 When the total cost of heating an establishment 



