220 A YEAR IN AGRICULTURE 



An annual inventory should be taken of the farm each 

 year. Early in the spring is usually the best time to do this. 

 Such an inventory should list and give amounts and values 

 of every detail of value about the farm. If the values are 

 kept in columns so that the same page may be used for sev- 

 eral years without having to rewrite the items, the taking of 

 the annual inventory becomes a simple matter. The keep- 

 ing of receipts and expenses is of considerable help in the 

 farm business. It is a good practice for boys and girls to 

 keep lists of receipts and expenses and thus form habits of 

 thrift and economy. Moreover, because farmers do not keep 

 accounts of expenses and receipts from their various enter- 

 prises they simply go on guessing as to what is most profit- 

 able from year to year. 



2. An account with a potato crop. (Taken from War- 

 ren's Farm Management.) 



Potatoes 1911 14 acres (Lefthuid page) 



May 20 Manure 30 T. at $1.50 $45.00 



" 23 6 oz. Corrosive Sublimate 60 



June 1 4 oz. " " 30 



" 12 6 Ib. Paris Green 1.32 



July 13 Seed Potatoes 160 bu. at .45c 72.00 



" 13 75 Ib. Arsenate of lead 6.75 



" 21 50 " " " " 4.50 



" 21 35 " " " " 3.15 



Mar. 31 Use of land 14 a. at $5.00 70.00 



828.5 hr. man labor at 20c 165.70 



903 hrs. horse labor at 15c 135.45 



903 hrs. machinery at .05c 45.15 



Total $549.92 



