COST ACCOUNTING 231 



field or place where the work was done, the number of man hours, 

 the number of horses working, and the total number of horse 

 hours. The dots indicate quarter hours. 



(b) In figuring horse hours, the number of hours worked 

 should be multiplied by the number of horses used ; that is, if you 

 use 2 horses 4 hours, it is 8 horse hours. 



4. Name implements used when work is reported, and when 

 hauling state number of loads; also weights, if weighings are 

 made. 



5. When two or more men are using the same team only one 

 should report the number of horses and horse hours. The other 



should report helping or "working with " in the 



use of said team. 



6. Make out report for every day, including Sundays. Account 

 for the whole day. State when nothing is done and, if convenient, 

 give reason. 



7. When a man does not work at all on a certain day, report 

 should be made out for that day, stating this fact. 



8. Avoid combining reports of different kinds of work, as 

 "plowing and harrowing" a field or using such terms as "odd 

 jobs," "chores," "went to town," etc., as it is impossible to prop- 

 erly interpret such items. State exactly what was done, as 

 "plowing," "harrowing," "mending harness," "repairing fences/' 

 "cleaning out horse barn," "went to town for groceries or per- 

 sonal business," etc., giving the time each operation required. 

 Also avoid indefinite expressions as "work on roads," "work on 

 fences," etc., but state what the work was, as "grading farm 

 roads," "public road repairs/' "repairing fences," "building 

 fences," etc. 



9. In reporting livestock, report separately work on each kind 

 of stock unless otherwise directed by proprietor. 



Note. Make two copies at one time by putting carbon sheet 

 (carbon side down) under sheet. Tear out original and allow 

 copy to remain in pad. Study the sample sheet. 



Hourly Cost of Labor. In calculating the total value of 

 labor in Illustration 42, a rate of 20 cents an hour was 

 used because that is the common rate that has been found 



