FARM ACCOUNTS. 



235 



To this add all that is received from the farm for 



produce, as per cash book, ..... $1,186 26 



$1,302 51 

 Farm expenses, including repair of buildings, labor, 

 taxes and everything expended for the year, as per 



cash book, $926 58 



Interest on farm for one year, value as in inventory, 221 49 



From all that is received from the farm. 

 Take all that is expended for the farm. 



$1,148 07 



$1,302 51 

 1,148 07 



And it will show the net income^ .... $154 44 

 (over interest which might have been obtained for cash value of 

 farm) which is received for the services of the owner and family, 

 besides their board, with which to pay for clothing and all 

 personal expenses. 



It is advisable to keep an account of some of the separate 

 crops, in order to find how much it costs to raise a bushel of 

 corn, rye or onions, a ton of hay, or any crop that is raised. 



A page in the last quarter of the book may be devoted to each 

 crop. The following may serve as a specimen : — 



Whole expense, 



$59 55 



