FARM ACCOUNTS. 29 



Stoves, stove-furniture, dishes, kitchen furniture, parlor 

 furniture, bed-room furniture, carpets, pictures, musical 

 instruments, books and bed-clothing. Other subhead- 

 ings which seem essential may be used. If this scheme 

 of subdivision be followed it will save many errors, for 

 careful classification is an aid to the memory. If anything 

 has been left out in making the first list it is quite apt to 

 be noticed when making an examination preparatory to 

 drawing the final copy. 



ESTIMATING THE QUANTITY. 



Because it is often impracticable to weigh large quan- 

 tities of small grains and roughage, it is necessary to 

 resort to the measure of bins, piles and mows to determine 

 their contents. For small grains the general rule is that 

 the number of bushels is equal to the number of cubic feet 

 multiplied by eight-tenths. Where the grain is of standard 

 weight, the result obtained by this multiplication is slightly 

 too small and should be corrected by adding to it one-third 

 of a bushel for every one hundred cubic feet. 



For corn on the cob in good condition, allow two and one- 

 fourth cubic feet to the bushel. 



It should be borne in mind that there is a wide variation 

 between a standard bushel of 2150.42 cubic inches and an 

 ordinary bushel basket full. 



In measuring circular bins, the surface of the bottom is 

 obtained by multiplying the square of the diameter by the 

 decimal .7854. 



Hay in stack or mow, after settling for several months, 

 gives a ton to every 430 to 450 cubic feet, according to 

 quality and condition. In the following inventory 450 cubic 

 feet are called a ton. The cubic feet in each bin except the 

 circular ones are computed by multiplying together the 

 dimensions in feet expressed fractionally. The bushels in 

 each bin are ascertained by multiplying the cubic feet 

 correct to hundredths by eight (.8) tenths, and adding one- 

 third of a bushel for every one hundred cubic feet. 

 Borrowing is the mother of trouble. Hebrew. 



