SPECIAL ACCOUNTS AND ENTRIES 171 



10. What items may be charged to Land account, that do not 



represent the actual amount paid for the land? 



11. Discuss the charges to be made for fence or tile repairs under 



varying conditions. 



12. Why is it not considered good accounting to record apprecia- 



tion or depreciation of land in the books of account? 



13. What is the nature of the entry to record a sale of land for 



more than the book value? For less than the book value? 



14. Under what conditions is an account with buildings debited? 



When credited? 



15. What is a mixed account? 



16. Discuss the use of the Merchandise account in commercial ac- 



counting. 



17. Why is the use of the mixed account considered by some as 



unscientific ? 



18. Name four reasons why objections to the mixed account do 



not apply in farm accounting. 



19. What class of accounts on a farm are generally used as 



mixed accounts? 



20. What entries are commonly made in the account with horses? 



21. Discuss the advisability of keeping one account with work 



horses and one with other horses. 



22. What is the nature of the entries in Swine account? 



23. When is it better to keep separate accounts for dairy and 



beef cattle than to have them combined into one account? 



24. What peculiarities exist in cattle raising that make it diffi- 



cult to record transactions accurately as regards cost? 

 lake suggestions for keeping proper accounts when one is 

 engaged in raising dairy cattle for the purpose of dis- 

 posing of dairy products and also for selling dairy cattle, 

 quite extensively. 



26. Discuss the account or accounts required to record poultry 



operations. What advantage is there in keeping two ac- 

 counts for poultry transactions? 



27. Discuss briefly the recording of transactions in connection 



with sheep. 



2^. What accounts might be used to record transactions involv- 

 ing farm machinery and tools? 



