242 



FARM ACCOUNTING 



ILLUSTRATION 50 



FEED RECORD FOR YEAR ENDED FEB. 28, 1918 

 SHOWING CREDITS TO CROPS OR FEED 



Similarly from the data presented above, the item $40.30 

 under Corn for March in Illustration 50 is obtained as fol- 

 lows: 



By Horses $14.50 



By Cattle 5.80 



By Swine 29.00 



Total for March.. $49.30 



Debits and Credits in Feed Record. It should be ob- 

 served that the total amount charged to animals for feed 

 should always be the same as the total credited to crops. 

 In Illustrations 49 and 50 the total of each is $790. 



The entry to record the values on the books as given in 

 Illustrations 49 and 50, is in the form shown in Illustra 

 tion 51, 



