236 



FARM ACCOUNTING 



ILLUSTRATION 46 

 LABOR RECORD INVOLVING EXCHANGE LABOR FOR JULY, 1917 



bors. 1 Thus, the total for July 1 shows 40 hours worked 

 l'\ the neighbors and 20 hours by the regular men. Like- 

 frue, the total of the Field No. 1 column, shows 82 hours 

 worked by neighbors and 32 hours worked by the n r- 

 ulars during the month. The totals for the month are self- 

 proving, in that the amounts in the lower right-hand cor- 

 ner are obtained by adding the total column or by adding 

 horizontally the totals of the several columns as cattle, 

 horses and so on. In this way it is proved that during 

 the month of July the total hours worked by our neigh- 

 bors was 82 and by the regular men on the farm, 233. 



In order to find the number of hours that we worked 

 for neighbors during the month of July, it is necessary 

 to refer only to the column headed Exchange Labor. It 



1 Instead of parentheses the distinction could be made by means of 

 red ink or red pencil. 



