Orchard Account 95 



of the orchard, iu this instance, has been 

 $1,278.16, or $127.82 per acre, including the 

 laud, or $77.82 per acre for the trees, tillage, etc. 

 over and above the cost of the land. The cost 

 of the crops planted in the intervals and the 

 amount received for them is separated from the 

 investment account. Here again it should be 

 remembered that a real account may not, and 

 probably will not, exactly duplicate a single item 

 given in the account set forth below; but this 

 account explains the method. 



The ledger account is kept in a somewhat differ- 

 ent form from the accounts in a previous chapter, 

 and from that for the forcing-house. Really 

 two accounts are carried on the debit side of the 

 ledger, one with the interval or harvest crop, 

 and one with orchard proper, or with the realty. 

 At the end of each year the profit or loss of the 

 interval crop is easily ascertainable, and also the 

 amount invested in land and trees, that is, in the 

 realty. The day-book, the work reports and 

 the ledger would in practice show more items 

 than are set forth on the debit side and far 

 more than are recorded on the credit side. A 

 single year would probably require more space 

 in the ledger than is here given to the eight 

 years. 



It will be noted that the fertilizers are charged 

 to the harvest or intei-val crop and the seeds 



