36 DETERMINATION OF METHOD 



cost to the farmer. 1 Sometimes the cost cannot be deter- 

 mined until the end of the year, and then it is only necessary 

 to calculate weights, and carry these on until prices can be 

 assigned to them. Judgement can be exercised in avoiding 

 unnecessary calculations. For example, although it is very 

 desirable to be able to work out the cost of growing a ton 

 of turnips it is not necessary to try to estimate the weight 

 of roots consumed by sheep folded on turnips, and to multiply 

 it out, week by week, by the number of head, and then to 

 price it at the cost per ton. If the sheep consume the whole 

 of the crop, or the whole of the crop in any particular field 

 or fields, it will be necessary only to refer to the cost of the 

 whole crop, as worked out in the field accounts in the ledger, 

 or of that part consumed by the sheep, and then to charge 

 it against them by one entry. Analytical accounting makes 

 sufficient work without the undertaking of more than that 

 which will be productive of useful knowledge. 



The analysis of other cash payments involves no special 

 machinery. Tradesmen's bills can be split up in the cash- 

 book or purchase day-book where necessary, and the com- 

 ponent parts carried to the respective departmental accounts. 

 Or, in particular cases, as for example, bought foods and 

 manures, it may be more convenient to debit a ledger 

 account with the whole item and charge it out by piecemeal 

 with the aid of the Stock Book. (See p. 16.) 



1 This involved a question of principle which is discussed on p. 43. 



