APPLES 



385 



Costs in Yakima Valley 



Cost per box of crop of 2,436 boxes, ten acres, part bearing, season 1912. four 

 miles from North Yakima. Wash., five varieties; itemized. A great deal of careful 

 bookkeeping is involved in this statement. 



Total Cost, 2,436 Boxes— 1912 



(Spray. Thinning, Cultivating, Irrigating.) 



Total Crop, (All Wnter Apples)— 1912 



*Size in terms of No. Apples per box. 



V. H. Howie 

 North Yakima, Wash. 



Methods of Acconnting 



Farm accounting, and especially cost 

 accounting, is difficult, and requires the 

 services of an expert bookkeeper, when 

 the matter is carried into the smallest 

 details. But many persons maintain a 

 method of keeping track of their expenses 



in ways which are simple yet which an- 

 swer every purpose. We may not all be- 

 come expert bookkeepers and. at the same 

 time, expert fruit growers; but we should 

 have a fair knowledge of what is the 

 approximate cost of producing our crops. 

 The accounts of three fruit growers are 

 tabulated as follows: 



