xii FARM ACCOUNTS. 



The cards used in making a complete business record on 

 the farm depend on the number and nature of the enterprises 

 to be carried on. These consist of principal and auxiliary 

 forms numerous enough to make easy the keeping of a clear 

 and comprehensive record. 



In the illustrations which follow the principal card form 

 is the Original Entry Farm Ledger. On this form ac- 

 counts are kept showing the debits, credits, and balances, 

 pertaining to each department of the business and to each 

 person dealt with on account. The auxiliary forms are 

 the Statement Card used for inventories, trial balance, 

 and business and financial statements; Keport Card used 

 for memoranda showing the labor time given the various 

 enterprises and the yield and consumption by quantity of 

 such products as yield themselves to such form of record; 

 Dairy Statement Card used to record the weight of milk 

 given by each cow at a milking ; and the Feeding Statement 

 Card used to record the weight and value of feeds fed to 

 live stock. 



The Hibbard family consists of man, wife, boy 19, boy 

 11, girl 17, and girl 15 years of age. The girls go to school 

 in the village, driving in during good weather 2-J miles, 

 otherwise boarding in town. The young boy goes to the 

 district school. Father and youngest daughter sick during 

 February and March, 1904. Older boy helps father run 

 the farm. Makes money chiefly from dairying. Has cream 

 separator and makes and sells butter in winter; in summer 

 sells milk at creamery at so much per pound for butter fat. 

 Most of his neighbors send milk to the city at 8c per gallon 

 In summer and lOc in winter. He has about 100 acres in cul- 

 tivation ; pasture 37 acres ; meadow 14.77 acres. 



Has good house heated by furnace ; good barn, machinery, 

 etc; piano and good furniture. 



