RECORDS AND ACCOUNTS 



409 



"Drilling" written in the broad space in the middle of the page, and 

 the figure "6" entered under man hours. Since 2 horses were used 

 for 6 hours, the figure " 12 " should be entered under horse hours. In 

 the same way, on turning to the "Corn" account, "May i Plowing, 

 8 [under man hours],- 24 [under horse hours]" is entered. Turning to 



TABLE III 

 A SAMPLE WORK RECORD WITH WHEAT 



* Horse hours are express^d in terms of one horse for one hour. Hours of horse labor should 

 not be charged against the horse account. 



the "Machinery" account "May i Repairing plow, 2 [under man 

 hours]" is entered. When this is done, the work entry for the day 

 is complete; it will never have to be posted or written again. The 

 original entry is the only entry made. 



For chores a special page should be ruled for each .month, as 

 shown in Table IV. 



TABLE IV 



A SAMPLE HEADING FOR A PAGE OF AN ACCOUNT BOOK SHOWING THE SPECIAL 

 RULING REQUIRED FOR ENTERING CHORES* 



* If horses are used in the chore work, extra columns must be ruled under each heading to pro- 

 vide a place of entry of hours and minutes of horse labor. 



It is more accurate to enter the chores every day; but, if chore 

 time is fairly uniform each day, so that the chore work for the entire 

 month can be based on fewer entries, an entry at the beginning, at 

 the middle, and at the end of the month will ordinarily be sufficient. 



