230 FARM ACCOUNTING 



This form of Daily Labor Record is also used to record 

 facts about machines in use. For example, if a specific 

 riding plow is in use from 7:00 to 10:00 A.M. such nota- 

 tion is made together with the nature of the operation 

 "Plowing for corn 7 inches deep." The field in which 

 the operation is carried on is shown in a special column as 

 are also the number of horse hours. 



Explanatory notes giving directions for the use of the 

 Regular Worker 's Daily Time Sheet are presented in Il- 

 lustration 45. These directions are printed on the inside 

 front cover of each book put out by the U. S. Department 

 of Agriculture. The book contains a great many of the 

 blank forms of which the one of Illustration 44 is a sample 

 with items recorded thereon for illustrative purposes. 



ILLUSTRATION 45 



DIRECTIONS FOR MAKING Our REPORT 



(Read Carefully) 



1. The time sheet should be made out at the close of each day 

 by each regular workman, and signed by him. The proprietor 

 or siiperintendriit should (). K. the report. If for any reason 

 the regular workman can not make out report the proprietor or 

 superintendent should make it out for him. 



_'. Each operation or kind of work should be reported sepa- 

 rately, so as to avoid confusion in classifying the records. 



3. (a) To fill out, draw a line completely across the sheet from 

 the time when you begin a kind of work and another line from 

 the time when you stop that particular work, filling in the name 

 of work between the lines, as, for example, suppose you began 

 plowing for corn, field A, at 7.00 o'clock and finished at 10.00. 

 Draw a line across the sheet from the figure 7.00 and another 

 from the figure 10.00; fill in the words "Plowing;" also give the 

 field letter and number of horses used. Continue the time of be- 

 ginning and ending on the different kinds of work until all the 

 work for the day is reported. In the proper columns put the 



