140 



INDEX 



Establishment expenses, 54. 

 Expenditure, classification of, 30. 



Fallow crops, 51, 75. 



Farm Accounts, Orwin, C. S., 15 n., 



61 n. 

 Farm tractor, 24. 



depreciation of the, 48. 

 Farmyard manure, 73. 

 Feeding-stuffs book, 17. 



valuation of, 38. 

 Field labour sheet, 67. 

 Food residues, value of, 34, 48. 



manurial and, 48, 89. 

 Foods, home-grown, 34, 38, 44, 96. 

 Foods consumed register, livestock 



and, 26. 

 Foreign costs, comparison with 



home, 13. 



Garcke & Fells, Factory 'Accounts, 

 1, 53 n. 



on establishment expenses, 54. 

 General expenses, distribution of, 



53, 78. 



German agriculture, 70. 

 Goodwill account, 43 n. 

 Granary book, 17. 

 Grazing costs, 90. 

 Grazing, pastures and, 88. 



Hay, cost of, 86, 87. 



market for, 43. 

 Herd, valuation of, 94. 

 Home-grown foods, 34, 38, 44, 96. 

 Home and foreign costs, comparison 



of, 13. 



Horse-keep, cost of, 33. 

 Horse-labour, cost of, 47, 60. 

 Horses, depreciation on, 47, 61. 



maintenance cost of, 47. 



Implement and machinery record 

 book, 17. 



stock book, 18. 

 Implements, valuation of, 17. 



depreciation of, 17. 

 Interest on capital, 15, 57. 

 Intermediate products, valuation 



of, 37, 43. 



Introduction, general, 9. 

 Inventory, 18. 



Kellner's starch-equivalent method, 

 46. 



Labour sheet, field, 67. 

 Labour analysis sheet, 33. 



application of, 18. 



efficiency of, 8. 



manual and horse, record of 

 application of, 18. 



net income of, 110. 

 Labour Gazette ('cost of living' 



figures), 109 n. 

 Land Agents' Society, inquiry by, 



re Rent, 56 n. 

 Land, cost of cleaning, 49. 

 Landlord's net return, 110. 

 Lawes & Gilbert's valuation tables, 



48. 



Limit of depreciation, 18. 

 Livestock and foods consumed 

 register, 26. 



classification of, 31. 



equivalent units, 90. 



Machinery record, 17. 

 Maintenance cost of horses, 47. 

 Management as charge in costs, 58. 

 Mangolds, 79, 80. 



fictitious market for, 43. 

 Manual and horse labour, 76. 



record of application of, 18. 

 Manure, farmyard, 73. 



records of, 26. 



unexhausted value of, 49, 88. 

 Manures book, 16. 



record of application to fields of, 



26. 



Manurial and food residues, 48, 89. 

 Market prices, fixing of, 13. 



values, 43. 



Meat (see ' Animal products '), 91. 

 Mechanical power, 67. 

 Method, determination of, 14. 



uniformity of, 11. 

 Middleton, Sir Thomas, 69. 

 Milk, cost of producing, 93. 



distribution of, 96. 

 Miscellaneous tools and consumable 



stores, 18. 

 Motor ploughing, 70. 



Net output, distribution of between 

 farmer, landlord, and labourer, 

 110. 



output of agriculture, 111. 



returns of agriculture, 111. 



returns of farming, the distribu- 

 tion of, 109. 



