7Q FARM ACCOUNTS. 



TEAM LABOR. 



The rate per hour is assumed to be the same as paid for 

 man labor $.0899. This would seem to be fair inasmuch 

 as the man averaged over ten hours a day and the labor of 

 a man is usually considered an offset for the labor of a 

 team an equal number of hours. The team is charged for 

 its care and feed separately, cards 31 and 33. Charge the 

 enterprises receiving the benefit of Team Labor, cards 15, 

 11, 19, 9, 5a, 17, and credit Horses card 4. 



DAIRY PRODUCE. 



On card 32, is recorded the disposition of milk, cream and 

 butter. The prices put on the milk, cream and butter 

 used in the house are the prevailing ones. Debit Food and 

 Fuel, card 15, with products used and credit Cattle, card 

 5a. 



POULTRY PRODUCE. 



On the reverse side of card 32, is a record of the eggs 

 laid, used and sold. The eggs sold were recorded at the 

 time of sale. The x eggs used should now be posted by 

 debiting Food and Fuel, card 15, $1.06, and crediting 

 Poultry, card 7, $1.06. 



FEEDING MEMORANDA. 



Owing to the inconvenience of weighing the feed given 

 to the live stock every day, it was determined to accept the 

 average of three representative days' feeding as the average 

 for the month. On card 33, the weight of the several kinds 

 of feed has been recorded as taken on the 5th, 15th, and 

 25th of the month. The total quantities and values should 

 now be computed, and entered in the appropriate columns 

 of that card. 



"The unsuccessful believe in luck; the successful believe in work." 



