228 FARM ACCOUNTING 



ILLUSTRATION 43 

 ENTRY FOR LABOR AT CLOSE OF YEAR 



(Simple Journal Form Used for Convenience) 



Cattle $100 



Horses 50 



Swine 80 



FieldNo. 1 140 



Field No. 2 30 



Household 170 



Labor (Credited with total) $570 



The debits and credits may be posted direct from the 

 Labor Record by indicating the ledger pages below the 

 amounts in the record. However, care should be exercised 

 in making sure that the debits and credits posted are of 

 equal amounts. 



Daily Labor Record. Although entirely impractical 

 for any but the largest farms, a daily labor record may be 

 kept It shows the exaet nature of the work performed by 

 a laborer every hour of the day or even every fifteen min- 

 utes if desired. If such a form is employed, it is used as 

 a means of collecting data to fill into the monthly labor 

 record of Illustration 41. 



A daily Labor Record designed by the U. S. Department 

 of Agriculture is shown in Illustration 44. It is called 

 "Regular Worker's Daily Time Sheet" 1 Provision is 

 made thereon for showing the nature of the work being 

 done at every change in operations during the day. If the 

 man eats breakfast from 6:30 to 7:00 A.M. that fact is 

 recorded. If it rains from 2 :45 to 3 :45 P.M., causing work 

 to cease, notation to that effect is made in the proper space 

 indicated by the time of the day in question. 



'This form has recently been altered somewhat in the details, the 

 principles remaining the same. 



