180 



FARM ACCOUNTING 



ILLUSTRATION 31 



ACCOUNTS AFFECTED BY DEATH OF LIVESTOCK WHEN No ENTRY 

 is MADE AT TIME OF DEATH 



Swine 



1916 



Mar. 1 Inventory $400 



1917 



Feb. 28 Expense for year 100 



$500 



1917 



Mar. 1 Inventory down $150 



1916 



Dec. 22 Cash sale . . . 



1917 



!'<!.. 'JS Inventory... 

 Feb. 28 Loss & Gain. 



$140 



nud (inin 



1917 



Feb. 28 Swine.. $210 



transactions and $200 from unusual events. The latter 

 method presents the facts in a more useful way. 



Market Gardening. Retail market gardening does not 

 involve any general principles not presented in general 

 farming as far as accounts are concerned. The nature of 

 the expenses differs somewhat and in keeping cost records 

 the details involve more work, but the principle of keeping 

 necessary accounts to show results applies as in general 

 agriculture. In one respect there is less work involved 

 in keeping accounts of a market gardener because the in- 

 terrelation between crops and livestock does not have to 

 be provided for in the cost records. 



Crops Sold under Contract. There is a class of farming 

 allied to both market gardening and general farming that 



