xx CONTENTS 



CHAPTER PAGE 



Horse Labor Record; Tractor Hours; Exchange 

 Labor Account; Exchange Labor Balance; Re- 

 cording Exchange Labor; Exchange Labor for 

 Horses; Feed Record; Debits and Credits in Feed 

 Record; Review Questions. 



IX. COST ACCOUNTING (Continued) 



The Farm Plot; Field Accounts General ; Field 

 Accounts Contents; Operation of Field Ac- 

 counts; Operation of Crop Accounts; Silage Ac- 

 count; Fodder; Seed Account; The Household and 

 Farm Products; Milk, Eggs; Garden; Pasture; 

 By-Products; Rent Distribution; Equipment Ex- 

 pense; Work Horses and Other Horses; Deferred 

 Charges; Manure; Extraordinary Losses and 

 Gains ; Interest as an Element of Cost ; Labor In- 

 come and Capital Income; Interest on Land; In- 

 terest on Buildings; Rent versus Interest; Interest 

 on Mortgaged Property; Interest on Livestock; 

 Interest on Working Capital; The Process of Clos- 

 ing; Interest and General Expense; General Plan 

 of Closing; Detailed Procedure in Closing; Modi- 

 fications of Cost System; After the Books are 

 Closed; Illustrative Problems; Review Questions. 



X. INTERPRETATION OP COST ACCOUNTS . 



Importance of Correct Interpretation; Labor In- 

 comes of Landlord Operators; Incomes Received 

 by Farm Tenants ; Incomes Received by Absentee 

 Landlords; Variation in the Profits of Absentee 

 Landlords ; Meaning of Cost ; Meaning of Profit ; 

 Reading a Loss and Gain Account ; Analysis and 

 Comparison of Results; Comparative Analysis of 

 Crop Account; Preparation of the Comparative 

 Analysis; Comparison of Several Crops; Com- 

 parative Crop Production and Costs; Compara- 

 tive Production of All Crops; Comparison of 



