SPECIAL ACCOUNTS AND ENTRIES 129 



the use made of the various equipment units. For exam- 

 ple, there might be hay machinery, corn machinery, grain 

 machinery, etc. This separation is suggested by some in 

 cost accounting systems in order to facilitate the charge 

 to the various crops for machinery depreciation. It has 

 been found by experiment that a better and easier method 

 exists. This method is presented in Chapter IX on cost 

 accounting. 



A separate account for the Farm Tractor may be kept 

 if one wants to find out its cost of operation without much 

 analysis at the close of the year. Likewise, any special 

 machines as hay balers, corn shredders and threshing ma- 

 chine outfits may have special accounts of a mixed nature 

 to show the income, expenses and inventory values of 

 each special type of such machinery. Such accounts would 

 be operated in the same way as any other mixed accounts, 

 being debited with beginning inventory and expenses and 

 credited with income and closing inventory. The net gain 

 or loss would be transferred to Loss and Gain account. 



Farm Crops. There is no account called ' ' farm crops, ' ' 

 but the title is used as a basis for discussing grain and 

 forage accounts in general. There is no distinguishing 

 characteristic that requires one of this class of accounts 

 to be treated in a different manner from the others. 



A crop account is debited with the inventory at the be- 

 ginning of the period and with expenses incurred, and 

 is credited with the sale of the commodities, and the in- 

 ventory, at the close of the year. In cost accounting it is 

 debited with all ascertainable costs of production up to 

 time of harvest, as transferred from the field account ; and 

 with all subsequent costs in connection with the specific 

 crop, and is credited with the value of feed sold and that 

 consumed on the farm by livestock or in the household. 

 When a cost system is not used, any balance remaining in 

 a crop account, after crediting it with the inventory at 



