226 



FARM ACCOUNTING 



instance, the illustration shows that on Mar. 1, 1917, two 

 hours were spent in work connected with the keeping of 

 cattle, 1 hour on horses, 1 on swine and 6 in work in field 

 No. 1. On March 2, it is noted, among others, that 1 hour 

 was spent for the household. This might have been in 

 chopping wood, churning, making garden, or some similar 

 work connected with the house. On large farms, a sepa- 

 rate monthly recorcl may be kept for each laborer. Each 

 one would be similar to that shown in Illustration 41. At 



ILLUSTRATION 41 

 LABOR RECORD TOR MARCH, 1917 



the close of the month, the total of each laborer's H 

 would be transferred to a monthly summary. 



Using either the Labor record of Illustration 41 or the 

 Labor Summary as described above, at the close of the 

 month, the total is found for each farm element. In Illus- 

 tration 41, for example. 4-"> hours were spent on Oattl 

 on Horses and so on. This total number of hours, multi- 

 plied by the rate at which labor is chargnl. is used as a 

 basis for crediting Labor account and charginir C'attlo. 

 Horses, Swine, Field No. 1, Field No. 2, Household, etc., 

 respectively. 



